• The College receives funding from state and
local taxpayers and therefore, its expenses
receive a more substantive review.
• As such, the College employees must ensure
that all expenses necessary in the fulfillment
of its stated mission are incurred at a
reasonable cost and are bona fide business
expenditures.
The college is required to adhere and report to the
Integrated Postsecondary Education Data System
(IPEDS) and other agencies (i.e. THECB, NACUBO,
etc.). Therefore, expenses must be properly
categorized.
FOAPAL codes are the primary chart
of accounts elements used for
classification, budgeting, recording,
and/or reporting.
When requesting a budget transfer or initiating
a requisition, the main point we want to put
across is:
1. Each department should record
the expenses in the FOAP code most
relevant to the expense to ensure that
expenses are being properly categorized
and charged against the correct budget, and
2. the FOAP code to charge is not
to be determined solely on the basis of
where the funds are available.
Operating Expense - Account Code List
Accounts Payable Website:
http://finance.southtexascollege.edu/businessoffice/forms/Account_Classifications.pdf
• Reconciliation is of utmost importance. Verify
the budget availability frequently, so that
budget transfers can be prepared with ample
time, thus avoiding delays.
• A budget transfer increases or decreases the
available budget balance in the current fiscal
year. Usually, budget is reallocated for future
purchases, and/or cover negative balances.
When preparing a Budget Transfer or a
Requisition, see FGIBAVL – Budget
.
Availability Status
FOAP
The Request for Budget Transfer Form is B0-3500.
http://finance.southtexascollege.edu/businessoffice/forms.html
General Rule of
Thumb:
Budget Transfers are
recorded within the:
1. Same fund,
2. Same/different
organization,
3. Same/different
account code.
4. Increase/decreas
e amount always
offset.
Budget Transfer Form Requirements:
Organization
Name
Organization Code
Fund Code
Account Code
Increase/Decrease Amount
-Justification (Brief and clear
explanation of reason for the
departmental budget transfer).
-Approval Review Signatures
Program Code
Not Applicable
Example of Budget Approval Types and Signatures
The following table outlines allowed usage and the corresponding signatures required.
All transfers must be within the same fund code (except for restricted and plant funds).
Financial
Manager(s)
Appropriate
Vice President
President
Increase to College Budget
Not Allowed
Not Allowed
Not Allowed
Decrease to College Budget
Not Allowed
Not Allowed
Not Allowed
Increase to Organization
Budget
Required
Required
$1,000 or more
Decrease to Organization
Budget
Required
Required
$1,000 or more
Increase to Organization
Budget
Required
Required
$1,000 or more
Decrease to Organization
Budget
Required
Required
Required
Budget Category
Salaries and Benefits
Direct Expenditures and Travel
Capital
• How Soon Are Budget Transfers Posted?
• Due to the number of approval signatures
needed and the availability of individuals,
please submit your transfer request with
ample time to avoid processing delays.
• Your request will be processed within 48
hours, granted that the form is properly
completed and is not misrouted.
Tips
Requisition Cycle
• Requisition Initiator
• Purchasing Department-Reviews requisition and documentation to
ensure rules and regulations are met
• Business Office – Approves/Disapproves requisition based on
budget availability
• Financial Manager-Approves/Disapproves requisition
• Purchasing Department-Assigned purchasing staff member reviews
documentation. A Purchase Order # is assigned at this point.
• Vendor-Receives the PO#, issues items, and issues an invoice to
Accounts Payable Department
• Receiving Department-Receives and Delivers purchased items
• Accounts Payable-Process invoice for payment
• At any point the requisition is disapproved, it goes back to initiator
and the cycle restarts each time
Tips
Other Document Inquiry Forms
FOIAPPH – Documents Approval History Form
FOIAPHT – Approval History Form
FPIREQN – Requisition Query Form
FPIPURR – Purchase Order Query Form
FAIINVE – Invoice Query Form
FGIDOCR – Document Retrieval Inquiry
REQ – Requisition
FOIDOCH
FOAAINP – Document Approval Form
See: Queue Level
5 – Purchasing
10 – Business Office
20 – Financial Manager
PO – Purchase Order
INV – Invoice
Tips
If FBIBAVL shows Pending Documents
If FBIBAVL shows Pending Documents
Tips
Printed Marketing
Process
1
2
Allowed
to
Allowed
Purchase
to
Printed Marketing Purchase Promotional
Materials
Items
Unrestricted
Yes, through the
Instructional
unrestricted
Yes, through OPRM
Organization
instructional marketing
(Unrestricted
(Fund Code 110000)
organizations
Organization)
Unrestricted NonInstructional
Yes, items must be
Yes, through OPRM
Organization
related to department
(Unrestricted
(Fund Code 110000) operation requirements
Organization)
Process
IDT
for
Promotional Item
Expense
No
Budget Transfer
for
Promotional Item
Expense
No, Unless items are
unique and cost is
significant, as
determined by OPRM
No, Unless items are
unique and cost is
significant, as
determined by OPRM
No
3
Dual2Degree
Yes
Yes
N/A
N/A
4
Student Activities
Auxiliary
Conference
Organizations
(Fund Code = 3104**)
Yes
Yes
N/A
N/A
Yes
No
No
No, Unless items are
unique and cost is
significant, as
determined by OPRM
Yes
No
5
6
7
Yes, through the
auxiliary conference
Yes, through OPRM
organizations
(Auxiliary Organization)
Auxiliary Organizations Yes, through OPRM
Yes, through OPRM
(Fund Code = 310000) (Auxiliary Organization) (Auxiliary Organization)
Grant/Restricted
Yes, through the
Organizations
grant/restricted
(Fund Code =2*****)
organization
Yes, through OPRM
Note:
-Transfer requests should be
properly completed prior to
review and consideration of
approval.
-Handwritten, faxed, scanned,
incomplete, or altered budget
transfer forms are not allowed
and will be disapproved.