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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

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

Transfers only used by Oregon State University for Statewide Public Services and the Bend branch campus
92251 Tfr Out- btwn FT11 OSU/Branch/SWPS
Transfer Out account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers out between the separately budgeted subsectons of OSU's chart. Currently these subsections consist of OSU-Corvallis Campus, OSU-Cascades Branch Campus, and the Statewide Public Service (SWPS) units of Agricultural Experiment Station (AES), OSU Extension Service (ES), and Forest Research Laboratory (FRL). This code should be offset by an equal amount in account 91251.

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

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