The Budget Transfer Request is used in adjusting, correcting, or entering budgetary data at the beginning and during the fiscal year. Expense budgetary funds are transferred from one account to another by debiting the account which receives the funds and crediting the account from which the funds are coming. The reverse is true in revenue accounts.

The section of the Budget Transfer Request titled "Reason for Transfer" must be completed for clarity, control and future audit reference.

1. Next Year's Original Budget
   
   Next year's original budgets may be entered by the regional business office staff utilizing the `Next Year (029)' feature on Screen 010. This feature may be utilized until the new year file is opened for use. The next year budget data will automatically be transferred to the `original budget' in the new year.
   
   
2. Original Budget
   
   Original budgets may be entered utilizing the `Original (020)' feature on Screen 010 by the Central Office staff only. Regional staff cannot utilize the original budget feature.
   
   
3. Transfers
   
   Transfers may be processed by appropriate staff at all locations during the fiscal year for specified accounts. Transfers may be completed by utilizing the `transfer (022)' feature on Screen 010.
   
   Salary and fringe benefits related to a deletion, addition, or restructure of a full-time position must be processed on a BTR through the Central Office Budgeting Department. A PRF will not be processed for a position unless a completed BTR is attached.
   
   Utilities and facility lease budgetary accounts cannot be changed unless approved by the Central Office staff. All utility and facility lease BTR's will be initiated by Central Office budgeting staff if they are part of plant improvement or expansion.
   
   Revenue budgets may only be entered by the Central Office budgeting staff since it has the effect of increasing the overall College budget.