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Non-Salary Cost Transfers

INTERDEPARTMENTAL ORDER COMPTROLLER FORM NO. 62

Bullet  The Interdepartmental Order Form 62 can be used to distribute expenses for bulk purchases when the following conditions are met:

  1. The original costs are accumulated in a clearing account.
  2. The correct distribution of expenses cannot be determined at the time the expense is first incurred.
  3. The seller (account receiving the credit) can measure and document the cost with a high degree of accuracy.
  4. The charges reflect only actual costs and are allocated on a cost per unit basis. The costs cannot include any charges for University personnel or equipment purchases.
  5. The seller is responsible for providing and maintaining documentation to support quantity and unit cost information.

Below are the steps that are necessary to complete and process the Interdepartmental Order.

  1. Complete an Interdepartmental Order Comptroller Form No. 62 by entering the information shown below:
DATE PREPARED Date the department submits the transfer to the Comptroller's Office.
REQUESTED BY Name, signature and date, phone number, and address of the individual that requested the transfer.
AUTHORIZED SIGNER Name, signature and date, phone number, and address of an individual identified in FAS as an authorized signature for the account to be charged.
DELIVER TO  
DESCRIPTION Describe the type of bulk purchase expense that is being distributed.
QUANTITY The number of units of the bulk purchase that is being charged.
UNIT PRICE  
AMOUNT Quantity times unit price.

To Be Completed by Requesting Department

NAME OF ACCOUNT CHARGED Enter the short title of the account.
ACCOUNT CHARGED 10-digit FAS account number for the account that the expenses will be moved to.
DESCRIPTION 20 character description that will be printed against the transaction when it appears on the AM091 Report.

To Be Completed by Service Center

AMOUNT  
ACCOUNT CREDITED 10-digit FAS account number for the account that the expenses will be moved from.
NAME OF ACCOUNT CREDITED Enter the short title of the account.
  1. Interdepartmental Order Forms for ledger 5 and 6 accounts should be directed to the Post Award Administrator in the Comptroller's Office that is responsible for the account that is being charged. Other transfer forms should be directed to the Data Control Section of the Comptroller's Office.

  1. Interdepartmental Order Forms sent to a Post Award Administrator by noon of the last business day of a month will be processed in that month's accounting.

EXPENDITURE TRANSFER COMPTROLLER FORM NO. 61

Bullet  The Expenditure Transfer Comptroller Form No. 61 should be used to transfer all non-salary expenses other than those that are transferred on the Interdepartmental Order Form 62. Below are the steps that are necessary to complete and process the expenditure transfer.

  1. Complete an Expenditure Transfer Comptroller Form No. 61 by entering the information shown below.
DATE PREPARED Date that the department submits the transfer to the Comptroller's Office.
REQUESTED BY Name, signature and date, phone number, and address of the individual that requested the transfer.
AUTHORIZED SIGNER Name, signature and date, phone number, and address of an individual identified in FAS as an authorized signature for the account to be charged.
EXPLANATION In most cases, the space provided on Form 61 is insufficient for entering a complete explanation. Alternatively, the explanation may be provided by completing the Sponsored Project Cost Transfer Explanation Check-Off List or by attaching a separate explanation. In any event, the explanation should clearly indicate why the original transaction was not charged to the correct account initially.
NAME OF ACCOUNT TO BE CREDITED Enter the short title of the account.
NAME OF ACCOUNT TO BE CHARGED Enter the short title of the account.
ACCOUNT NUMBER TO BE CREDITED 10-digit FAS account number for the account that the expenses will be moved from.
ACCOUNT NUMBER TO BE CHARGED 10-digit FAS account number for the account that the expenses will be moved to.

Detailed Information Relating to Entry to Be Transferred -- Copy Directly from the Appropriate Columns on the AM091 that Reported the Original Entry

DESCRIPTION Twenty character description that appeared on the AM091.
DATE Date that the original transaction was prepared by the department.
P.O. / ENC NUMBER Purchase Order / Encumbrance Number, if any, that appeared on the original entry.
CONTROL NUMBER Control number, if any, that appeared on the original entry.
AMOUNT The amount or a fraction of the original entry.
BATCH DATE Batch date (mm/dd) that appeared on the original entry.
  1. Attach to the form the following documents:
    1. A copy of the AM091 that recorded the original entry.
  2. If the transfer is a "Late Cost Transfer" as defined by University Financial Policy Statement No. 2111, attach a Request for Late Cost Transfer Form.
  3. If the transfer is to move expenses for projects that are "related", attach the Related Project Certification Form (Click here to fill out this form online).
  4. Expenditure transfer forms for ledger 5 and 6 accounts should be directed to the Post Award Administrator in the Comptroller's Office that is responsible for the account that is being charged. Other transfer forms should be directed to the Data Control Section of the Comptroller's Office.
  5. Expenditure transfers sent to a Post Award Administrator by noon of the last business day of a month will be processed in that month's accounting.