UCSB uses three different mechanisms to transfer expenses.
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Online Transfer of Expense (TOE) System
The Transfer of Expenditures (TOE) application allows for the transfer of non-payroll expenditures recorded in the general ledger. It is a secure web based application using SSL protocol to encrypt data.
Authorization to the application is based on the user’s level of responsibility. The level of responsibility for one or more departments is assigned to a user when a password is issued for access to TOE. There are Preparers and various levels of Reviewers.
The TOE system defines “High Risk” transfers as “Any transfers to Federal or Federal Flow-Through funds.” Note: "High Risk" transfers only need to go through the late Cost Transfer Escalation process if over 120 days. Because the TOE system will not allow transfers over 120 days, you must use the UFIN form for non-payroll transfers over 120 days following the late Cost Transfer Escalation procedures.
- UC BFB A-47 Direct Costing Policies requires any transfer to a Federal or Federal Flow-Through that the certification and approval signatures must include that of the principal investigator, department head/chair, or other academic officials. For transfers processed electronically or using online systems, the certification and approval of the department head, project director (principal investigator) or other academic officials must be maintained by the department.
Because of these requirements above, these types of “High Risk” Transfers require the following action by the initiating department:
Online UCPath Payroll System
A salary cost transfer is a reversal of payroll expenses (salary and benefits) charged to an original FAU and a re-posting to a new FAU. The UCPath salary cost transfer process ("direct retro") replaces the old UPAY form used by the PPS process for payroll expenses processed through UCPath. Campus departments will perform salary cost transfers directly in UCPath online.
The designated departmental Transactor/Preparer (Financial Administrative staff or Department Analyst within an Accountability Structure) will prepare the payroll cost transfer in the UCPath system. The designated departmental Approve (Financial Manager/Supervisor of Transactor for all SCTs plus EMF Manager for high risk SCTs, but cannot be the initial transactor/preparer who submitted request) will approve the transaction, which will then get processed in the UCPath system.
- All salary cost transfers (Direct Retros) involving transfers that involve contracts and grants need to answer the four questions (located in the Questionnaire dropdown section) available in the direct retro...
UFIN PDF Form (Non-Payroll Cost Transfers that cannot be processed in the Online TOE System)
For various reasons, there are times where a non-payroll cost transfer cannot be processed in the online TOE Transfer of Expense system. When this is the case, you must use the UFIN form (link above).
It is very important that all the fields of the UFIN form be completed accurately, or Data Control will not be able to upload the information and the form will be returned to the department.
The column fields for each line (lines 1-10) should be populated with the information found on the General Ledger for the expenditure you want to transfer/adjust. The last column titled "GL060 Being Adjusted" is asking you what ledger is the data of the expense you are entering and adjusting on that line of the UFIN originating from? For example, if you are adjusting an expense that posted to the December 2021 ledger, you would enter 12 for MO and 21 for YR.
All Cost transfers have to answer question #1 to explain why the expense was not originally charged to the appropriate fund, and why the expense was charged to the account/fund from where it is now being moved.
For cost transfers that involve Contracts & Grants, supporting documentation is also required to be submitted with your UFIN, including a copy of the original ledger page from when the charge originally hit that you are now moving.
In addition, you must answer questions #2 - #5: