Section 02.18: Account Codes -- Transfer of Funds (91000-99999)
A 91XXX Transfer-In account code transaction requires an offsetting 92XXX Transfer-Out account code transaction, and vice versa. These account codes can not be used with agency funds (9xxxxx).
Institutions may choose between using expanded detail transfer account codes or simplified transfer account codes. Only one type of transfer account codes, expanded or simplified, will be on your institution's Chart of Accounts, as determined by the institution business office. If you do not see a listed account code on your institution's Chart of Accounts it may be because your institution Business Office has determined that the code is currently not needed to carry out the institution's business.
If you are unsure of the correct transfer account codes to use, contact your institution Business Office for advice.
 Transfers - Included in both expanded and simplified methods
 Transfers - Included only in simplified method
 Transfers - Included only in expanded method
 Transfers - Oregon State University and Bend branch campus
 Transfer codes inactive on all charts except..
..when needed by the Controller's Division to transfer debt service to bond sinking funds. This only happens a few times a year and the codes will be activated by the Controller's Division when needed.
91228 Tfr In- Debt Retirement CO-Inst
For transfers between the institution's debt service reserve (or other fund types when debt repayment funds are not recorded in the institution's debt service reserve) and the Chancellor's office bond sinking fund. This code should only be used in FT85 - Retirement of Debt Funds on the CO books. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 92228