Expenditure Transfers

An expenditure transfer moves Payroll and Other than Personal Service (OTPS) expenditures between accounts.

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Best Practices

  • Whenever possible, the expenditure should be posted to the correct account at inception to avoid the need to request transfers.
  • Expenditures transferred should retain the same Expenditure Category or Object of Expenditure (OEC).
  • Expenditure transfers should be consistent with the purpose and NACUBO classification of the account.
  • Adequate funding should be in place to support transfer requests.
  • Reviewing your accounts regularly will ensure accuracy.

Transferring Expenditures

The procedures and guidelines for transferring an expenditure differ depending on the type of expenditure and the funding source(s) involved in the transfer.  

Expenditures cannot be transferred between all funding sources, please see the reference tables in the appropriate tab for guidelines.

State Research Foundation UB Foundation Cross Funding Sources

Due to State purchasing guidelines, expenditures may not be transferred from a Research Foundation or UB Foundation account to a State account.

Service Center Payment

A payment to a university-approved service center for goods or services. Service center payments should be processed via the guidance in the Service Center Procedures.

Reference Tables

Cross Funding Source Allowable Accounts for Other Than Personal Service Transfers

Charge Funding Source

Credit Funding Source

Allowable 

Forms and Documentation
Research Foundation (All Account Types)

State — Income Fund Reimbursable Account (IFR)

Yes

Interdepartmental Invoice (IDI) form
Research Foundation (RF) Expense Code on RF side, Source Code 3311 on the State IFR side.
In this scenario, RF is reimbursing the state for an expenditure so the department must include expenditure detail from SIRI for the expense being reimbursed.
UB Foundation — Spendable

State — Income Fund Reimbursable Account (IFR)

Yes

Interdepartmental Invoice (IDI) form
In this scenario, UB Foundation (UBF) is reimbursing the State for an expenditure so the department must include expenditure detail from SIRI for the expense being reimbursed and a SIRI report showing the IFR account number to credit. Email the form to ubf-ap@buffalo.edumail.
UB Foundation — Spendable

Research Foundation (All Account Types)

Yes

Interdepartmental Invoice (IDI) form
In this scenario, UB Foundation (UBF) is reimbursing Research Foundation (RF) for an expenditure so the department must include an invoice for the expense being reimbursed and a SIRI report showing the RF account number to credit Email to ubf-ap@buffalo.edumail.
State (All Account Types)

UB Foundation Spendable

No

Not allowable due to State purchasing guidelines.

Research Foundation (All Account Types)

UB Foundation Spendable

Yes

ShopBlue (UB Foundation (UBF) as vendor).
In this scenario, the Research Foundation (RF) is reimbursing UBF for an expenditure so the department must include an invoice for the expense being reimbursed.

State (All Account Types) — Non-Service-Related Activity

 

Research Foundation (All Account Types)

No

Not allowable due to State Purchasing Guidelines.

State (All Account Types) — Service-Related Activity

Research Foundation (All Account Types)

Yes

ShopBlue (Research Foundation (RF) as vendor).
In this scenario, the State is reimbursing RF for an expenditure so the department must include an invoice for the expense being reimbursed.
Cross Funding Source Allowable Accounts for Personal/Temporary Service Transfers

Charge Funding Source

Credit Funding Source

Allowable 

Notes

Forms and Documentation

Research Foundation
(All Account Types)

State — Income Fund Reimbursable Account (IFR)

Yes

Used for State Employees working on grant activity.

Salary recovery is handled via the ePTF process. Contact your Grant Expert.

Research Foundation (All Account Types)

UB Foundation Spendable

Yes

 

ShopBlue (UB Foundation (UBF) as vendor).
In this scenario, the Research Foundation (RF) is reimbursing UBF for an expenditure so the department must include an invoice for the expense being reimbursed.
UB Foundation — Spendable

State — Income Fund Reimbursable Account (IFR)

Yes

Used for State employees working on UB Foundation (UBF) activity such as a department event or a non-credit bearing professional development program with revenue approved to flow through UBF.

Interdepartmental Invoice (IDI) form
In this scenario, UB Foundation (UBF) is reimbursing the State for an expenditure so the department must include an invoice for the expense being reimbursed and a SIRI report showing the IFR account number to credit. Email form to ubf-ap@buffalo.edu.
UB Foundation — Spendable

Research Foundation (All Account Types)

Yes

Used for Research Foundation (RF) Employees working on UB Foundation (UBF) activities.

Salary recovery is handled via the ePTF process. Contact your Grant Expert.

State (All Accounts) — Non-Service-Related Activity 

UB Foundation Spendable

No

 

Not allowable due to State purchasing guidelines.

State (IFR Accounts Only) — Service

UB Foundation Spendable

Yes

Limited circumstances for Service Center or other fee activity.

Contact the Cost Accounting Team.

State (All Account Types) — Non-Service-Related Activity

 

Research Foundation (All Account Types)

No

 

Not allowable due to State Purchasing Guidelines.

State (IFR) — Service-Related Activity

Research Foundation (All Account Types)

No

 

Not allowable due to State Purchasing Guidelines.