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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.
In this Section
Reference Tables
Transfers Between Research Foundation Accounts
Transferring expenses between two Non-Sponsored accounts is typically done to alleviate a deficit, or charge, or partially charge, expenses to another unit. When possible, expenses should be moved at the source level, meaning the original payment charged to a specific account(s) should be moved from the original invoice or PO to the new project. Payroll expenses should also be moved in a similar fashion, via a labor distribution adjustment, moving the source charge to the modified account(s).
Other Than Personal Service Transactions
Requests to transfer Other Than Personal Service (OTPS) transactions must be made by completing the correct form, as noted in the reference table.
Transferring Payroll
Payroll transactions can be moved by completing the correct form, as noted in the reference table.
Charge Funding Source | Credit Funding Source | Allowable | Forms and Documentation |
|---|---|---|---|
Research Foundation – Other
| Research Foundation Direct | Yes | |
Research Foundation Indirect | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. | |
Research Foundation – Other | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. | |
Research Foundation Direct
| Research Foundation Direct | Yes | Cost Transfer Form OTPS Cost Transfer Policy |
Research Foundation Indirect | Yes | Cost Transfer Form OTPS Cost Transfer Policy | |
Research Foundation – Other | Yes | Cost Transfer Form OTPS Cost Transfer Policy | |
Research Foundation Indirect
| Research Foundation Direct | Yes | Cost Transfer Form OTPS Cost Transfer Policy |
Research Foundation Indirect | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. | |
Research Foundation – Other | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. |
Transfers Between Non-Sponsored Accounts and Sponsored Accounts
Please contact Sponsored Projects Services (SPS) for further assistance at (716) 645-2634.
Charge Funding Source | Credit Funding Source | Allowable | Forms and Documentation |
|---|---|---|---|
Research Foundation – Other
| Research Foundation Direct | Yes | Cost Transfer Form Payroll Cost Transfer Policy |
Research Foundation Indirect | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. | |
Research Foundation – Other | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. | |
Research Foundation Direct
| Research Foundation Direct | Yes | Cost Transfer Form Payroll Cost Transfer Policy |
Research Foundation Indirect | Yes | Cost Transfer Form Payroll Cost Transfer Policy | |
Research Foundation – Other | Yes | Cost Transfer Form Payroll Cost Transfer Policy | |
Research Foundation Indirect
| Research Foundation Direct | Yes | Cost Transfer Form Payroll Cost Transfer Policy |
Research Foundation Indirect | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. | |
Research Foundation – Other | Yes | Cost Transfer email to NSGroup@business.buffalo.edu. |
Contact an Expert
Brendan Davis
Accounting: Non-sponsored RF
Financial Management
Phone: 716-645-2602
Matthew Cannon
Accounting: Non-sponsored RF
Financial Management
Phone: 716-645-0165