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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.

[1] Transfers - Included in both expanded and simplified methods

[2] Transfers - Included only in simplified method

[3] Transfers - Included only in expanded method

92105 Tfr Out- Incidental Fee Resources
This code, along with 91105, is used for distributing student incidental fee resources. This code should be offset by an equal amount in account 91105.

Use of this account code is limited to when student incidental fees are considered another funding source (not revenue) to the fund receiving the student incidental fees. This account code is only used when the fund/department receiving the incidental fee revenue has not provided goods and services in exchange for the student incidental fees, and therefore has not earned the revenue. If the revenue is earned, the inter-fund transaction should be a distribution of revenue, not a transfer.

[4] Transfers - Oregon State University and Bend branch campus

[5] Transfer codes inactive on all charts except..

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