Financial Administration
TRANSFER CLASS CODES
The University of Wisconsin System
Transfer Class Codes
3030 - TRANSFERS - TELECOMMUNICATIONS CHARGEBACKS
- Use of intra-institution cost distribution. For payments to external vendors, such as Wisconsin Bell, AT&T, etc., use the appropriate telephone and telecommunication expenditure codes.
3232 - OVERHEAD ALLOWANCES (Use only on transfers.)
- Overhead allowances as specified for Fund 133 and 144 accounts.
3301 - TRANSFERS - SHARED GRANT
- Transfer of funds within the same fund/appropriation from one UW institution to another UW institution to support performance of a portion of the scope of work required for completion of a federal grant project (Fund 144) or a nonfederally funded grant/contract (Fund 133). The host institution (the recipient of the grant/award) will disburse funds to the sharing institution(s) as a 3301 expenditure. The receiving institution must deposit the funds as a refund of expense coded to 3301. Refer to Code 3302 for Service/Supply transfers that donot relate to shared grants.
- Transfer of funds, usually within a UW institution. Transfers may occur between UW institutions, e.g., the West Central Wisconsin Consortium (WCWC) program. The fund may differ, but Code 3302 must be used for both sides of the transaction. Refer to Code 3350 for transactions related to internal service charges. If receipts/revenues are being transferred, use the appropriate receipt/revenue code.
3304 - TRANSFER - ADMINISTRATIVE COST DISTRIBUTION
- Intrainstitution distribution of administrative costs. Use the appropriate sales credit code for the credit portion of these transfers. For services provided by a state or UW department or institution, refer to Code 3350.
3701 - TRANSFER - FEDERAL AUDIT DISALLOWANCES (Nonfinancial aids)
- To transfer disallowed expenditures (including overhead) from a grant to a funding source which could have supported the questioned activity had no grant been involved. Code 3701 should be used for both sides of the transfer, but it may not be used if the disallowed expense is financial aids (any 5xxx class codes). Also refer to Code 5701.
3797 - TRANSFER - INTERCHANGE AGREEMENTS BETWEEN THE UW AND OTHER STATE AGENCIES
- Costs of temporary interchange of personnel and other related costs incurred under contracts with other state agencies. This code is used when the costs have been budgeted as contractual services. Use on both the debit and credit side of the transaction.
3798 - TRANSFER - SUPPLIES - INTERINSTITUTIONAL AGREEMENTS
- For use by the buying and selling institutions for transferring the expense and the credit.
4698 - CAPITAL PURCHASES - INTERINSTITUTIONAL AGREEMENTS
- For use by the buying and selling institution for transferring the expenses and the credit.
5701 - TRANSFER - FEDERAL AUDIT DISALLOWANCES
(Financial Aids)
- To transfer disallowed financial aid expenditures from a federal grant account to Fund 150. Code 5701 should be used for both sides of transfer. Refer to Code 3701 if the transfer is to other than Fund 150.
5800 - TRANSFERS OUT - GAAP INTERFUND (NON-FEDERAL)
- Use this code only when non-Federal funds are disbursed to another state agency and payment is not for any type of contractual service or commodity the other agency has provided to the University. Payment of the annual municipal services assessment to the Department of Administration is an example of an expense which requires this code. An Interfund Transfer Transmittal Sheet should be prepared and sent to the other agency with the payment. The other agency must code the receipt to DOA class 0900. Use Code 5815 if federal fund are disbursed. Use Code 0900 if the university is the receiving agency.
5815 - TRANSFERS OUT - GAAP INTERFUND (FEDERAL)
- See definition of Code 5800. An Interfund Transfer Transmittal Sheet should be prepared and sent to the other agency with the payment. The other agency must code the receipt to DOA class 0915. The University must use Code 0915 if it is the receiving agency.
This information is provided as a service of The University of Wisconsin System Administration
Office of Financial Administration.
To suggest possible additions or improvements, please contact Financial Administration (608) 262-1313
Last Updated: 06/27/2000