Budget Transferability Rules
| Administrative Salaries | -5000 |
| Regular Faculty Salaries | -5100 |
| Regular Staff Salaries | -5200 |
| Part-Time/Temp Faculty or Staff Salaries | -5300 |
| Student Wages | -5400 |
| Benefits - Payroll Taxes, Insurance, Retirement | -5500 |
| Travel | -6000 |
| Materials, Supplies, and Other | -7100 |
| General and Administrative | -8000 |
| Equipment | -9000 |
| Physical Facilities | -9500 |
| 1% Carryover | -9999 |
Purple – With prior Budget Office approval, transfers may be made within all Salary and Wage categories. However, no additional full-time or part-time faculty or staff may be employed in excess of the approved FTE (Full Time Equivalents).
Light Blue - Budget cannot be transferred into or out of Benefits.
Blue - Budget cannot be transferred into or out of Travel.
Red - Budget transfers may be made between General and Administrative and Materials, Supplies, and Other.
Green - Budget may be transferred into Equipment from any red category. Budget cannot be transferred out of Equipment.
Gold - Budget may be transferred into Physical Facilities from any red category. Budget cannot be transferred out of Physical Facilities.
Black - Carryover funds have no restriction as to how they are spent. The 1% Carryover can be transferred to any budget account and spent during that year.
Note: Exchanges can be made among departments within your college or division as long as the net effect complies with these restrictions. Where possible, the Budget Office will work with the Deans/Directors to serve as a clearing agent for transfers between colleges or divisions and/or to broker “trades.”
Please call (808) 675-3935 for answers to budget issues or questions regarding the documents listed above.