UMES Administrative Affairs Manual
Transfer of Non-Payroll Charges
A. Purpose. To set forth policies and procedures to be followed when transferring non-payroll costs from one account to another.
1. Non-payroll charges may be transferred only when an error has been made causing a charge against a wrong account.
2. This form must be used when transferring non-payroll charges involving sponsored program accouints, since audit requirements are more stringent for contract and grant accounts.
3. Only two account numbers can be involved, although up to five transactions can be processed for the two accounts.
C. Procedure. The form is to be filled out in quadruplicate. Send the top three copies to the Comptroller's Office and retain the goldenrod copy in the department.
D. Instructions for Completion of Form.
Item 1 - Please lave blank.
Item 2 - Enter date transfer is prepared.
Item 3 - Enter title of account to be charged.
Item 4 - Enter title of account to be credited.
Item 5 - Enter 8 digit account number for account being charged.
Item 6 - Enter applicable 4 digit revenue or expense subcode.
Item 7 - Enter a descriptive phrase to identify the transaction being transferred. This description will be printed on the monthly AMO91 report.
Item 8 - Enter amount to be debited (charged).
Item 9 - Enter any additional information desired i.e. purchase order number, NCR number, prior Journal Voucher number.
Item 10 - Enter 8 digit account number to be credited.
Item 11 - Enter applicable 4 digit revenue or expense subcode.
Item 12 - Enter the month and year (MMYY) in which the charge was originally posted. If you are only transferring a portion of a charge, enter a "P" in this block.
Item 13 - Enter total amount to be transferred.
Item 14 - Explain fully the purpose and need for the transfer.
Item 15 - Enter the name of principal investigator and/or department chairperson.
Item 16 - Enter title of person.
Item 17 - Enter name of person preparing the transfer.
Item 18 - Enter telephone extension of person who is both knowlegeable and available to answer any questions concerning the transfer.
Item 19 - Obtain authorized approval by securing signatures.
Item 20 - Enter date authorized approval is signed.
E. Forms. Can be obtained from the Comptroller's Office.