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  4. VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
  5. VIII.1.E Operating and Appropriated Transfers

VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

Guide to Financial Operations

VIII.1.E Operating and Appropriated Transfers

VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
Guide to Financial Operations

Operating and Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized to move monies without adjusting the classification of the original revenue deposit or appropriated expenditures of the funds involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing specific legislative authorization to do the transfer. Due to specific SFS and reporting requirements, these transactions:

  • are always completed using a General Ledger Journal Entry in SFS;
  • cannot be bulkloaded and instead MUST be completed in an online application;
  • and must use the designated account codes required for each type of transfer as well as other required fields stated below.

Operating Transfers are authorized in various State laws but the majority of these transfers are authorized in the Article VII language bills each year as part of the Enacted budget. The majority of operating transfers are executed by the Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) upon request of the Director of the Budget. However, there are legislative authorizations in consolidated and unconsolidated laws that permit State agencies to originate an operating transfer in SFS.

Appropriated Transfers are always authorized in the language of an appropriation and are originated by the State agency.

OSC BSAO is responsible for accurate recording of all operating and appropriated transfer journal entries specifically authorized in statue. In addition, OSC BSAO reviews and approves operating and appropriated transfers submitted through workflow.

Chartfield coding

  • Operating transfers must use account codes 60810 “Operating Transfers to Other Funds” in the sending (debit) journal entry chartstring and 36310 “Transfers from Other Funds” in the receiving (credit) journal entry chartstring. The total amounts for Transfers To and Transfers From must equal.
  • Appropriated transfers must use the account codes 60830 “Appropriated Transfers to Other Funds” in the sending (debit) journal entry chartstring and 36330 “Appropriated Transfers from Other Funds” in the receiving (credit) journal entry chartstring. The total amounts for Transfers To and Transfers From must equal.
  • All operating and appropriated transfers require the use of the Fund Affiliate field contained in each journal entry chartstring. The fund affiliate used in each line will be the fund used in the opposite accounting entry, main fund field.For ease of reconciliation, transfer amounts from one fund to multiple funds should be completed as separate balancing chartfield lines. For example, a transfer of $1,000 from Fund 22118 to Fund 10050 and Fund 22901 would be submitted as:
    Fund Account Amount Fund Affiliate
    22118 60810 +300.00 10050
    10050 36310 -300.00 22118
    22118 60810 +700.00 22901
    22901 36310 -700.00 22118
  • Federal Funds Operating Transfers have additional requirements that must be met. See Chapter IX, Section 9 – Federal Grants, Administrative Recoveries Transfers to Other Funds.

See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this Chapter for guidance on:

  • Submitting APJV and GLJE transactions to SFS
  • Obligation and Accounting Dates for Transactions
  • Agency Transactions and Workflow
  • Reporting
  • Obligation and Accounting Dates
  • Transaction Documentation

Guide to Financial Operations

REV. 07/02/2019