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Section 02.18: Account Codes -- Transfer of Funds (91000-99999)

General

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

91001 Tfr In- w/in FTYP Lvl 2 (not FT11)
Account code for transfers in within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92001.
91225 Tfr In- from Other OUS Inst
Account code for transfers in from other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 92225.
91250 Tfr In- w/in FT11 Budgeted Ops
This code, along with 92250, is to be used within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 92250.
92001 Tfr Out- w/in FTYP Lvl 2 (not FT11)
Account code for transfers out within an institution within the same fund type level II, other than budgeted operations funds FT11. (Intra-Institutional/Intra Fund Type Lvl2) This code should be offset by an equal amount in account 91001.
92225 Tfr Out- to Other OUS Inst
Account code for transfers out to other OUS institutions or between institutions and the Chancellor's office. OUS has eight charts of accounts (one chart for each of the seven institutions and one chart for the Chancellor's office). This account code is only used if the transfer is between charts. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91225.
92250 Tfr Out- w/in FT11 Budgeted Ops
This code, along with 91250, is used for transfers within the same institution within fund type 11 - budgeted operations funds. (Intra-Institutional/Intra-Fund Type 11) This code should be offset by an equal amount in account 91250.

[2] Transfers - Included only in simplified method

91003 Trf In - Inter-fund
Account code for transfers in within an institution from another fund type level II. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 92003.
92003 Trf Out - Inter-fund
Account code for transfers out within an institution to another fund type level II. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 91003.

[3] Transfers - Included only in expanded method

91005 Tfr In- between FTYP Lvl 2 (not FT11)
Account code for transfers in within an institution from another fund type level II other than transfers from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 92005.
91105 Tfr In- Incidental Fee Resources
This code, along with 92105, is used for distributing student incidental fee resources within an institution. This code should be offset by an equal amount in account 92105.

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.

91255 Tfr In- from FT11 Budgeted Ops
Account code for transfers in within an institution in a fund type level II from budgeted operations FT11. This code should not be used in FT11. This code should be offset by an equal amount in account 92255.
91501 Tfr In- for Cost Sharing
To record transfers in to dedicated cost sharing funds in fund type 11 - budgeted operations. Transfer in for cost sharing should only be recorded in dedicated cost sharing funds within fund level 3 roll-up 005000 - Cost Sharing OR other dedicated funds within budgeted operations fund type 11 StateWide Public Services rollups. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 92501.
92005 Tfr Out- between FTYP Lvl 2 (not FT11)
Account code for transfers out within an institution to another fund type level II, other than transfers in from budgeted operations FT11. (Intra-Institutional/Inter Fund Type Lvl2) This code should be offset by an equal amount in account 91005.
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.

92255 Tfr Out- from FT11 Budgeted Ops
Account code for transfers out within an institution from budgeted operations FT11 to another fund type level II. This code should be offset by an equal amount in account 91255.
92501 Tfr Out- to Cost Sharing Funds
To record transfers out to dedicated cost sharing funds within fund type 11 - budgeted operations. Transfers out for cost sharing general occur in FT11 funds but occasionally occur from other fund types such as Auxiliary Enterprise funds FT2x or Foundation Funds - Restricted FT35. (Intra-Institutional/ Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in code 91501.

[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
91251 Tfr In- btwn FT11 OSU/Branch/SWPS
Transfer In account to be used exclusively within OSU chart C, Fund Type 11 Budgeted Operations. Used for tracking of transfers in 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 92251.
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..

..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.
92228 Tfr Out- Debt Retirement CO-Inst
For transfers out from the institution's debt service reserve (or other fund types when debt repayment funds are not recorded in the institution's debt service reserve) to the Chancellor's office bond sinking fund. (Inter-Institutional/Inter/Intra-Fund Type Lvl2) This code should be offset by an equal amount in account 91228.
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