{"id":22003,"date":"2016-11-03T09:35:53","date_gmt":"2016-11-03T16:35:53","guid":{"rendered":"http:\/\/policies.wsu.edu\/prf\/?page_id=22003"},"modified":"2025-10-31T09:17:20","modified_gmt":"2025-10-31T16:17:20","slug":"bppm-30-25","status":"publish","type":"page","link":"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-30-25\/","title":{"rendered":"30.25 Expenditure Transfers Between Funding Sources"},"content":{"rendered":"\n<h1 class=\"wp-block-heading wsu-font-size--xxmedium\">University Policies and Procedures Manual&nbsp;(previously Business Policies and Procedures Manual)<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">Expenditure Transfers Between Funding Sources<\/h2>\n\n\n<div class=\"wsu-row wsu-row--single\" >\r\n    \n<div class=\"wsu-column\"  style=\"\">\r\n\t\n\n<p><strong>UPPM 30.25<\/strong><\/p>\n<p><strong>For more information contact:<\/strong><br>&nbsp; &nbsp;Accounts Payable<br>&nbsp; &nbsp;<a href=\"tel:509-335-2060\">509-335-2060<\/a>&nbsp; |&nbsp; <a href=\"mailto:accounts.payable@wsu.edu\">accounts.payable@wsu.edu<\/a><br>&nbsp; &nbsp;Sponsored Programs Services<br>&nbsp; &nbsp;<a href=\"tel:509-335-2058\">509-335-2058<\/a>&nbsp; |&nbsp; <a href=\"mailto:sps@wsu.edu\">sps@wsu.edu<\/a><br>&nbsp; &nbsp;Payroll Services<br>&nbsp; &nbsp;<a href=\"tel:509-335-9575\">509-335-9575<\/a>&nbsp; |&nbsp; <a href=\"mailto:payroll@wsu.edu\">payroll@wsu.edu<\/a><\/p>\n<hr>\n<div id=\"toc_container\">\n<h3>Contents<\/h3>\n<ul class=\"toc_list\">\n<li><a href=\"#One_0\">1.0&nbsp;&nbsp; Requesting Transfers<\/a>\n<ul class=\"toc_list\">\n<li><a href=\"#One_1\">1.1&nbsp;&nbsp; Workday Transactions<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#Two_0\">2.0&nbsp;&nbsp; Sponsored Awards<\/a>\n<ul class=\"toc_list\">\n<li><a href=\"#Two_1\">2.1&nbsp;&nbsp; Functions\/Funds<\/a><\/li>\n<li><a href=\"#Two_2\">2.2&nbsp;&nbsp; Requirements<\/a><\/li>\n<li><a href=\"#Two_3\">2.3&nbsp;&nbsp; Overdrafts<\/a><\/li>\n<li><a href=\"#Two_4\">2.4&nbsp;&nbsp; Deadlines<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#Three_0\">3.0&nbsp;&nbsp; State Accounts<\/a>\n<ul class=\"toc_list\">\n<li><a href=\"#Three_1\">3.1&nbsp;&nbsp; Deadlines<\/a><\/li>\n<li><a href=\"#Three_2\">3.2&nbsp;&nbsp; Exceptions<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"#Four_0\">4.0&nbsp;&nbsp; Records Retention<\/a><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"One_0\">1.0&nbsp; &nbsp;Requesting Transfers<\/h3>\n<p>To help assure proper documentation and certification of expenditures, faculty and staff are to apply the following procedures when requesting transfers.<\/p>\n<ul>\n<li>Department chairs, principal investigators, and account administrators are responsible for monitoring expenditures and account balances.<\/li>\n<li>Cost center managers and principal investigators correct errors or clear overdrafts by submitting expenditure transfer adjustments of direct charges between funding sources. The types of expenditure transfer adjustments include, but are not limited to:\n<ul>\n<li>Overdrafts (see also <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-30-21\/\">UPPM 30.21<\/a>)<\/li>\n<li>Journals (see <a href=\"#One_1_c\">Section 1.1.c<\/a>; see also <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-30-06\/\">UPPM 30.06<\/a>)<\/li>\n<li>Accounting adjustments (see <a href=\"#One_1_a\">Section 1.1.a<\/a>; see also UPPM <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-20-80\/\">20.80<\/a>, <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-30-21\/\">30.21<\/a>, and <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-70-44\/\">70.44<\/a>)<\/li>\n<li>Payroll accounting adjustments (see <a href=\"#One_1_b\">Section 1.1.b<\/a>; see also UPPM <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-40-37\/\">40.37<\/a>, <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-55-03\/\">55.03<\/a>, and <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-55-04\/\">55.04<\/a>)<\/li>\n<\/ul>\n<p>The following procedures require prompt correction of the errors or overdrafts. See also <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-30-21\/\">UPPM 30.21<\/a>.<\/p>\n<\/li>\n<\/ul>\n<h4 id=\"One_1\">1.1&nbsp; &nbsp; &nbsp;Workday Business Processes<\/h4>\n<h5 id=\"One_1_a\">1.1.a&nbsp; &nbsp; Accounting Adjustment<\/h5>\n<p>Use an Accounting Adjustment business process in Workday to make an expenditure transfer that does not involve salaries. Accounting adjustments may be done for expense reports, purchasing card transactions, supplier invoices, and supplier invoice adjustments. See the <a href=\"https:\/\/confluence.esg.wsu.edu\/display\/WKB\/Workday+Materials\">Workday Create Accounting Adjustment guide<\/a> for instructions.<\/p>\n<h5 id=\"One_1_b\">1.1.b&nbsp; &nbsp; Create Payroll Accounting Adjustments<\/h5>\n<p>Use a Create Payroll Accounting Adjustments business process in Workday to make a <strong>salary<\/strong> transfer. See the <a href=\"https:\/\/confluence.esg.wsu.edu\/display\/WKB\/Workday+Materials\">Workday Create Payroll Accounting Adjustments guide<\/a> for instructions.<\/p>\n<h5 id=\"One_1_c\">1.1.c&nbsp; &nbsp; &nbsp;Create Journals<\/h5>\n<p>Use a Create Journal business process in Workday to make an expense transfer that was not originated from an expense report, purchasing card transaction supplier invoice, or supplier invoice adjustment, or to move a partial expense from any transactions. Use journal source &#8220;Expense Transfer&#8221; for these types of transactions.<\/p>\n<h3 id=\"Two_0\">2.0&nbsp; &nbsp;Sponsored Awards<\/h3>\n<p>Transferring charges from or to sponsored awards.<\/p>\n<h4 id=\"Two_1\">2.1&nbsp; &nbsp; &nbsp;Function\/Funds<\/h4>\n<p>Sponsored awards include grants in Workday with function FD017 and Workday funds FD035-FD048 and FD085.<\/p>\n<h4 id=\"Two_2\">2.2&nbsp; &nbsp; Requirements<\/h4>\n<p>Departments should avoid frequent, late, or inadequately explained transfers to sponsored projects. Grant managers and principal investigators (PIs) are to ensure that expenditures are initially assigned to the correct cost center and grant worktags. On an exception basis, Sponsored Programs Services (SPS) may allow a transfer of a given expenditure more than once.<\/p>\n<p>Do not transfer expenditures from one sponsored project to another for any of the following reasons:<\/p>\n<ul>\n<li>Clearing an overdraft. (<strong>Note:<\/strong> A transfer between award lines within the same award may be acceptable.)<\/li>\n<li>Avoiding restrictions imposed by statutes, regulations, or the terms and conditions of the award, or for other reasons.<\/li>\n<li>Avoiding restrictions in a sponsored agreement.<\/li>\n<li>Convenience.<\/li>\n<\/ul>\n<p>Such expenditures may only be transferred to a non-sponsored award, gift, or program.<\/p>\n<p><strong>Note:<\/strong> The above requirements may be found in <a href=\"https:\/\/www.govinfo.gov\/content\/pkg\/CFR-2022-title2-vol1\/xml\/CFR-2022-title2-vol1-sec200-405.xml\">2 CFR 200.405<\/a>, Uniform Guidance Subpart E: Cost Principles, Allocable Costs.<\/p>\n<h5>2.2.a&nbsp; &nbsp; Allowable Transfers<\/h5>\n<p>Expenditure transfers are allowable between closely related projects when the transfer meets all of the conditions specified in the sponsor&#8217;s policies or guidelines and award terms and conditions. The following conditions are typical for an allowable transfer:<\/p>\n<ul>\n<li>The projects are scientifically and technically related, and<\/li>\n<li>The projects are under the direction of the same principal investigator, and<\/li>\n<li>There is no change in the scope of the individual projects involved, and<\/li>\n<li>The transfer is not detrimental to each individual project, and<\/li>\n<li>The transfer is not used to circumvent the terms and conditions of an individual award, nor any of the other requirements in <a href=\"#Two_2\">Section 2.2<\/a>.<\/li>\n<\/ul>\n<h4 id=\"Two_3\">2.3&nbsp; &nbsp; &nbsp;Overdrafts<\/h4>\n<p>On occasion, one of the following situations occurs, causing a sponsored account to be exceeded. Overdrafts happen while awaiting supplemental funding, awaiting expenditure transfers to nonfederal funding sources at account closeout, and\/or awaiting expenditure transfers from one grant line to another grant line or award. Refer to overdraft procedures in <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-30-21\/\">UPPM 30.21<\/a> for additional information.<\/p>\n<h5>2.3.a&nbsp; &nbsp; Terminated Accounts<\/h5>\n<p>Departments may <strong>request<\/strong> an overdraft transfer from terminated sponsored accounts to other appropriate non-sponsored accounts, fixed price consolidation accounts, or gifts and programs by using the Create Request function in Workday. SPS reviews the award prior to moving the overdraft using spend category SC00193.<\/p>\n<p>When using spend category SC00193, it is not necessary to itemize each direct cost transaction. (See the applicable <a href=\"https:\/\/confluence.esg.wsu.edu\/display\/WKB\/Workday+Materials\">Workday guides<\/a> for instructions.) In such cases, only SPS should create the overdraft journal transaction since a transfer may impact sponsor invoicing.<\/p>\n<h4 id=\"Two_4\">2.4&nbsp; &nbsp; &nbsp;Deadlines<\/h4>\n<h5>2.4.a&nbsp; &nbsp; 90 Days<\/h5>\n<p>SPS must receive the expenditure transfer request within 90 days of the budget date of the original charge as shown in Workday.<\/p>\n<h5>2.4.b&nbsp; &nbsp; Exceptions<\/h5>\n<p>Route a 90-day deadline exception request to the appropriate sponsored programs manager or director for approval. Explain why the transfer was not initiated in time to meet the 90-day deadline and what internal control procedures have been implemented to reduce the risk of reoccurrence.<\/p>\n<h5>2.4.c&nbsp; &nbsp; Expenditure Reports<\/h5>\n<p>If a sponsor&#8217;s final expenditure report is upcoming, submit an accounting adjustment in time for the transfer to be posted at least 30 days prior to the due date. See also <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-40-03\/\">UPPM 40.03<\/a> for expenditure deadlines.<\/p>\n<h3 id=\"Three_0\">3.0&nbsp; &nbsp;State Accounts<\/h3>\n<p>Transferring charges from or to accounts that do not have FN017 (Sponsored Research &amp; Programs).<\/p>\n<h4 id=\"Three_1\">3.1&nbsp; &nbsp; &nbsp; Deadlines<\/h4>\n<p>Initiate an accounting adjustment within the same fiscal year as the expenditure. Expenditures incurred in a prior fiscal year cannot be transferred after the July cutoff date following year-end.<\/p>\n<p>Initiate a payroll accounting adjustment within the same fiscal year and the expenditure. <strong>Note: <\/strong>This time limit applies to transfers involving funds with functions other than FN017 (Sponsored Research &amp; Programs), as described above. Payroll expenditures in a prior fiscal year cannot be transferred after the July payroll cutoff day following year-end,<\/p>\n<h4 id=\"Three_2\">3.2&nbsp; &nbsp; &nbsp; Exceptions<\/h4>\n<p>Expense transfers that are to or from a FN017 (Sponsored Research &amp; Programs) may be able to transfer expense from prior years, with Sponsored Program Services approval.<\/p>\n<h3 id=\"Four_0\">4.0&nbsp; &nbsp;Records Retention<\/h3>\n<p>Refer to <a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-90-01\/\">UPPM 90.01<\/a> for records retention requirements.<\/p>\n<p>Departments are to retain sufficient documentation to adequately explain and justify expenditure transfers to auditors.<\/p>\n<p style=\"font-size: .8rem\">_______________________<br><strong>Revisions:<\/strong>&nbsp; Aug. 2024 (Rev <a href=\"https:\/\/policies.wsu.edu\/prf\/bppm-manual-revisions\/bppm-revision-632\/\">632<\/a>); June 2018 (Rev. <a href=\"https:\/\/policies.wsu.edu\/prf\/bppm-manual-revisions\/bppm-revision-516\/\">516<\/a>); Apr. 2017 (Rev. <a href=\"https:\/\/policies.wsu.edu\/prf\/bppm-manual-revisions\/bppm-revision-490\/\">490<\/a>); Nov. 2015 (Rev. 460); Mar. 2011 (Rev. 376); May 2001 (Rev. 184); Sept. 1999 (Rev. 150); Nov. 1997 (Rev. 108); July 1992 (Rev. 89); Mar. 1990 (Rev. 80); Oct. 1989 (Rev. 78); Nov. 1986 (Rev. 65); July 1985 (Rev. 60); Dec. 1982 (Rev. 50); Mar. 1979 &#8211; new policy (Rev. 31).<\/p>\n\n<\/div>\r\n\n<\/div>","protected":false},"excerpt":{"rendered":"<p>University Policies and Procedures Manual&nbsp;(previously Business Policies and Procedures Manual) Expenditure Transfers Between Funding Sources<\/p>\n","protected":false},"author":1061,"featured_media":0,"parent":50633,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"wsuwp_university_location":[],"wsuwp_university_org":[],"_links":{"self":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22003"}],"collection":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/users\/1061"}],"replies":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/comments?post=22003"}],"version-history":[{"count":49,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22003\/revisions"}],"predecessor-version":[{"id":68553,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22003\/revisions\/68553"}],"up":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/50633"}],"wp:attachment":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/media?parent=22003"}],"wp:term":[{"taxonomy":"wsuwp_university_location","embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/wsuwp_university_location?post=22003"},{"taxonomy":"wsuwp_university_org","embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/wsuwp_university_org?post=22003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}