Cost and Fund Transfers

There are several different methods for moving costs and funds.  These include:

  • Non-Payroll Expenditure Adjustment Requests (NPEARs) – Local and Intercampus
  • Recharges – Local and Intercampus
  • Journals
  • Interlocation Transfer of Funds
  • Local Transfer of Funds (Please contact Budget & Finance department email)

We have developed a Quick Reference Guide for Submitting Cost/Fund Transfers to help you determine what type of cost or fund transfer method is appropriate to use as well as information regarding submittal of various requests and how they are processed.

The FAU-to-CoA Translation tool is helpful in converting your current Full Accounting Unit (FAU) values to the new Chart of Accounts (CoA) values. You must be connected to the UCOP VPN to access this tool. Also available through an Oracle live report is a complete list of all UCOP chart of account segments


Most cost transfers (NPEARS and Recharges) are submitted as a Standard Cost Transfer. 

Departments using the Oracle Project Portfolio Management (PPM) module use the Cost Transfer Form (POETAF) which requires additional chart of account information to complete the transaction.

Federal Contract and Grants transactions must be submitted on the Cost Transfer Form (Contracts and Grants Only) which requires additional information and approvals.

Journals are used by some departments for balance sheet and revenue entries not related to projects, as well as for end-of-fiscal-year accruals and deferrals.

UCOP Cost Transfer Resources

UCOP Local Recharges - new account codes for local recharges replace what was previously coded as 09-3900. The Quick Reference Guide for Recharge Account Codes (Local) provides you with these codes as well as information and examples on when to use them.

Intercampus Cost Transfers (NPEARS and Recharges) - intercampus cost transfers have specific account codes that help classify and identify these types of transactions.  We put together a Quick Reference Guide for Recharge Account Codes (Intercampus) on how to use these codes as well as information on when to use them.

Other resources include a detailed listing of all of the Account Codes for both local recharges and intercampus cost transfers (NPEARS and Recharges) and the Financial Control Cheat Sheet with COA examples for transferring costs from UCOP to campuses.

Providing a COA to a Campus - it is common practice for a campus to contact a UCOP department for their Chart of Account (COA) in order to process a cost recharge from the campus to UCOP. Refer to this Quick Reference Guide to help you ensure you are providing the campus with all of the correct Chart of Account segments. 

Interlocation Transfer of Funds (ITF)

Interlocation Transfer of Funds (ITF) are used to move temporary (one-time) budgetary appropriations from one campus location to another.  For information on how to prepare and submit an ITF for processing, refer to our Interlocation Transfer of Funds page.

Campus Financial Control Resources

Resources for campus locations on the UCOP Chart of Accounts and Cost Transfers are available on the Campus Financial Control Resources page.