UCR Policies and Procedures

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Inactive (Effective 03/01/2013)

Campus Policy Number: 200-94

Transfers of Expense Other than Payroll

Policy Owner: Accounting Office
Effective Date:2/1/83


    Expenses appearing on the DEX313 (Subsidiary Expenditure Ledger) may be transferred to another account/fund/sub only when the following conditions apply:


    1. The original expense was erroneously recorded to the incorrect account/fund/sub.



    2. To record a change in the decision made originally as to the use of goods or services (e.g., a case of beakers originally ordered for and charged to a teaching program, that are actually being used for a separate research Project).



    The following information is required on the recharge form whenever a transfer of expense is being submitted.


    1. In the Variable Data Field" of the recharge card, columns 44-66, the 'as of' date on the Subsidiary Expenditure Ledger where the original expense occurred, must be entered. (Example: DEX313 as of 2/28/82)



    2. In the "Description/Instruction/Remarks" area of the recharge card, the original voucher number and type entry with all reference numbers, such as invoice or purchase order numbers, must be entered. If only a portion of the original dollar amount 1s being transferred, this area should read as follows: Voucher #90842, type entry 42, purchase order no. 69843-8, $315.00 portion of $l,l00.00 original charge.


    The transferring unit, which completes the service department side of the recharge card, must use the original account/fund/sub/object code and cost center, if applicable.

    When transferring expenses, questions should be directed to the Ledger Section, Accounting Office, extension 3311.