Expenditure Transfers

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

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

In this Section

Reference Tables

Transferring Other Than Personal Service Expenses

Other Than Personal Service (OTPS) expenditures are expenses not falling into the Personal Service Regular and Temporary Service classifications. An Interdepartmental Invoice (IDI) form is used to transfer expenditures between accounts.

The IDI form should not be used to transfer payroll expenditures.

Submit an Interdepartmental Invoice form

SIRI Reporting

State-to-State OTPS expenditure transfers will appear in the OTPS tab in SIRI Money as an expenditure transfer.
State-to-Research Foundation or UB Foundation expenditure transfers will appear in the IFR tab in SIRI Money as revenue.

Request Expenditure Detail

If further information is required to identify an expenditure charged to the account, the OTPS Inquiry is available to you.

Submit an Other Than Personal Service Inquiry form

State Other Than Personal Service Expenditure Transfer Reference Table
Charge Funding Source	Credit Funding Source	Allowable	Forms and Documentation
State Operating, DIFR, IFR, SUTRA and U-Wide	State-Operating, DIFR, IFR, SUTRA and U-Wide	Yes	Interdepartmental Invoice (IDI) Form

View allowable accounts for Cross Funding Sources OTPS transfers

Transferring Personal or Temporary Service Expenses

Personal Service Regular (PSR) or Temporary Service (TS) payroll expenditures can be transferred between state accounts. The PSR/Temporary Service Journal Transfer Request form is used to move or question payroll expenditures. These transfers will retain the name, pay period and subobject to ensure accurate reporting and payroll distribution records.

Submit a Personal or Temporary Service transfer request

Requests may be submitted at any time during the current fiscal year and through the following mid-July. The exact cutoff date will be announced in the annual State Financial Cutoff Dates for Year End memorandum. Payroll transfers cannot be processed for a prior fiscal year.

SIRI Reporting

State Payroll Transfers will appear in the Personal Service Regular or Temporary Service transaction detail.

If you are transferring Non-Student payroll expenditures to an IFR or Non-Summer/Non-Winter Session SUTRA, they will be subject to Fringe Benefit charges (excluding student, teaching and graduate assistants).

State Personal or Temporary Service Expenditure Transfer Reference Table
Charge Funding Source	Credit Funding Source	Allowable	Forms and Documentation
State Operating, DIFR, IFR, SUTRA and U-Wide	State-Operating, DIFR, IFR, SUTRA and U-Wide	Yes	Personal or Temporary Service Transfer Request

View allowable accounts for Cross Funding Sources Personal/Temporary Service transfers

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