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Section 10: Budget Planning & Development

BUDGET TRANSFERS

Effective Date:

01/09/2013

Approved By:

Lenora Chapman, Associate Vice President, Financial Affairs

Last Revised On:

05/17/2013

For Assistance Contact:

Senior Director, Budget Planning & Development

Assistant Director, Budget Planning & Development

PURPOSE/SCOPE

This guideline establishes procedures for budget transfers between accounts in the UTSA financial system. 
Budget transfers should not be used in lieu of appropriate accounting corrections.  For guidance  on accounting corrections see “Statement of Accounts - Corrections” on the Accounting Services website.  

AUTHORITY

•  Texas Education Code Section 62.097
•  General Appropriations Act 2012-13 Biennium
•  OMB Circular A-110


UNIVERSITY GUIDELINES

Table of Contents

A. Intrafund Transfers

Intrafund transfers are budget transfers within the same fund group, such as transfers between Educational and General (E&G) accounts.
For more information on fund groups see UTSA Financial Management Operational Guideline (FMOG) - Chart of Accounts. User-defined budget pools can reduce the number of routine budget changes necessary during the year. For more information on budget pools see FMOG - Statement of Accounts (SOA) Reconciliation Process.
Intrafund transfers can be permanent or temporary.  Permanent transfers must contain Original Budgets and/or permanent funds in order to process the transfer.  This is verified by the Office of Budget Planning & Development (Budget Office) upon final approval of permanent transfers.  Permanent transfers represent a change to the next year’s Annual Operating Budget. 

1. E&G Accounts (14-)
E&G funds are used to support UTSA’s general educational operations.  Functions and activities typically funded from E&G include: faculty salaries, operating expenses of instructional departments, general administration, student services, campus security, operation and maintenance of E&G facilities, special items and research enhancement.

Each Vice President is responsible for ensuring the allocations are used for their intended purpose.

Intrafund transfers between E&G accounts are allowed with some restrictions:

    a. Research Development funds must be used only for the support and maintenance of educational and general activities; this includes research and student services that promote increased research capacity at UTSA. For more information on the Research Development Fund see Texas Education Code Chapter 62, Subchapter E - Research Development Fund.

    b. Special Items may have restrictions.  EXAMPLE:  Funds from Tuition Revenue Bonds can only be used for debt payments for the authorized construction project.

2.  Designated Accounts (19-)
The following are restricted:

    a.   Transfers between fee-funded accounts and 19-7 accounts and certain other Designated accounts are not allowed.

    b.   Transfers to F&A accounts (19-8) and other accounts that do not lapse are not allowed. For more information on lapsing see FMOG - Year-End Closing and Accounting.

    c.   Transfers to Official Occasions accounts from other accounts are not allowed.  Increases to Official Occasions accounts must be approved by the Associate Vice President for  Financial Affairs (AVPFA).  For more information on Official Occasions accounts see FMOG - Business Related Hospitality and Entertainment Expenditures.


3. Service Center Accounts (18-)
Transfers are allowed within the same budget group.

4. Grants & Contracts Accounts (26-)
Transfers are allowed within the same budget group if allowed by the sponsor.

5. Auxiliary Enterprise Accounts (29-)
Transfers are allowed within the same budget group, and between auxiliary enterprise budget groups when appropriate. The Auxiliary Enterprise transfer is based on the revenue and justification for collecting the revenue.  For additional guidance contact the Budget Office.

6. Gift Accounts (30-)
Transfers are allowed between Gift account budget groups with the review and approval of the Accounting Services office.

7. Plant Funds Accounts (36-)
Transfers are allowed between projects within the same budget group with approval of the Assistant Vice President, Financial Affairs/Controller (AVPFA/Controller) or designee. 

B. Interfund Transfers

Interfund transfers are budget transfers between fund groups, such as between E&G and Designated accounts.

1. Transfers between E&G and Designated Accounts
Transfers between E&G and Designated accounts are allowed (a portion of designated tuition and fee revenue is transferred to E&G as a funding source for the E&G budget). State appropriations must be fully accounted for in E&G accounts and fully expended in the fiscal year awarded.
Transfers between E&G and Designated accounts may include:

    a.   Temporary – Access to funds in the required fund group is provided through a swap of budget that is processed by the Budget Office.

    b. Permanent – Authorized in the Original Budgets at the beginning of the fiscal year.  During the fiscal year, the Budget Office tracks permanent transfers initiated by departments or management and these updates are captured in the next Operating Budget development process. The funding account must contain Original Budget and/or permanent funds in order to provide permanent transfer of funds. 

Transfers to E&G accounts are allowed only for funds that meet the definition of E&G. 

EXAMPLE: Transfers from Designated accounts sourced from designated tuition are allowed.

Transfers from E&G accounts must be in compliance with the Texas Education Code and current General Appropriations Act.  EXAMPLE:  Special Items funding may not be transferred.

To request approval of a transfer between E&G and Designated accounts, send an email to the Budget Office  with the following minimum information:

    •  From/To account
    •  Amount
    •  Reason for transfer

2. Service Center Accounts (18-)
Transfers for interdepartmental transfers (IDTs) are allowed in accordance with FMOG - Establishment and Financial Management of Authorized Service Centers and Specialized Service Facilities.

3. Grants & Contracts Accounts (26-)
Interfund transfers from/to Grants & Contracts accounts are not allowed.

4. Auxiliary Enterprise Accounts (29-)
Transfers are allowed to fund certain Plant Fund projects.  Transfers from Designated accounts may be allowed upon approval of the AVPFA/Controller.

5. Gift Accounts (30-)
Interfund transfers from/to Gift accounts are not allowed.

6. Plant Funds Accounts (36-)
Transfers into Plant Funds accounts are allowed to establish a new project account:

    •   Amounts over $100,000 are subject to UT System approval.

    •   Amounts over $500,000 require UT System Board of Regents approval.

Funds in excess of need are returned to the original revenue source when a project is closed out.

NOTE:  Transfers from E&G funds to Plant Funds are not allowed.


DEFINITIONS

None at this time.

REFERENCES/LINKS

RELATED FORMS/WORKSHEETS

None at this time.


REVISION HISTORY

Date Description
05/17/2013
Update Associate Director to Assistant Director.
01/09/2013
Guideline Published.

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