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

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.

Submit a Labor Distribution form

Submit an Electronic Personnel Transfer form

Research Foundation Other Than Personal Service Reference Table
Charge Funding Source	Credit Funding Source	Allowable	Forms and Documentation
Research Foundation – Other	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.
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.

View allowable accounts for Cross Funding Sources OTPS transfers

Transfers Between Non-Sponsored Accounts and Sponsored Accounts

Please contact Sponsored Projects Services (SPS) for further assistance at (716) 645-2634.

Research Foundation Personal or Temporary Service Reference Table
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.