The Expenditure Transfer Form is used to process a transfer of expenditures between Project/Grants and any other fund.
This Form may be completed using the online Request for Transfer of Expenditure Form in Excel or on paper. The online format is preferred as many of the required calculations are done automatically. Regardless, the Form must be submitted in hard copy format and signed as appropriate. Field by field Instructions follow below.
Request for Transfer of Expenditure Form
All fields are required fields.
Adding machine tape showing calculations must be attached to all forms.
If any items are missing, Auditing will return the transfer with a Transfer Rejection Notice. The corrected transfer should be returned to Auditing within five business days.
Credit Transfer #: This number consists of seven digits, the first three of which are your organization code (i.e., the first three digits of your Department ID). The remaining four digits are a sequenced number established and maintained by each department for tracking purposes. No number may be used more than once.
Department Name: Enter your full Department Name
Date: Enter the date of the transaction.
Account Title: Enter the account description
Chartfields: Enter all chartfieldsv
Debit (To): Enter the amount that is to be charged to the listed chartfield string.
Credit (From): Enter the amount that is to be reduced from the listed chartfield string.
Totals: These are calculated fields on the online form. When completing on paper, you must calculate the totals manually.
Explanation: Enter an explanation of why the transfer is required.
Be sure to sign and date the form.
The Cash Receipt Form is used when revenue is being received by the City from any number of sources. The Form indicates to the Treasurer into which account this revenue should be deposited.
The completed form must be submitted to Treasury in hard copy format with two copies. Appropriate backup documentation must be stapled to one of the copies. Treasury will date/time stamp all documents and return one copy to the department immediately. The other copy will be forwarded to Auditing with back up. Treasury will keep the original form.
Field by field instructions, as well as guidelines on what constitutes required backup documentation are given below.
If you see the following dialogue box when opening the document, select Enable Macros.
CR #: This number consists of eight digits, the first three of which are your organization code (i.e., the first three digits of your Department ID). The fourth and fifth digit must represent the current fiscal year. The remaining three digits are a sequenced number established and maintained by each department for tracking purposes. No number should be used more than once.
Department Name: Select your Department from the drop down list.
Wired Transfer? This field is used by Treasury/Collecting only. By checking "Yes", any existing values in the "Payment Type" field will be replaced with "Wired Transfer". By checking "No", any existing values in the "Payment Type" field will simply be deleted.
Chartfields: Enter all chartfields.
Note on the 'ACCOUNT' field: This field has two parts; a blue and a beige one. In the blue part, there is a drop down that allows you to select the appropriate account value; the description will automatically populate in the beige area. You may also enter the account value. An error message will appear if you enter an invalid account.
For Refunds of Expenditure for the current fiscal year, select the Account Value '59999.
For Refunds of Expenditure for prior fiscal years, select the Account Value '47155'. Note: Refunds of Expenditures for prior fiscal years are not posted to the current fiscal year's budget.
For BAIS Accounts Receivable Deposits, use the values at the bottom of the dropdown list (FIRE1, PWD1, TREAS1), and do not enter any other chartfield information.
Note on the 'FUND' field: For Trust Fund refund of expenditures, leave this value blank.
Note on the 'DPT/ORG' field: For Grant/Special Revenue Revenue and Refunds of Expenditures, provide the six digit organization code, not just the Department ID. Example: '163100', not just '163'
Description of Deposit: Enter detailed information relevant to the source of the income.
For General Fund Revenue: Include the reason for deposit: License Fee, Permit Fee, Fine, Reimbursement, etc. Also include the specific source or cause for the deposit.
If you cannot provide the detail on the form as described above, you must provide documentation that fully and completely describes the deposit.
See also Completed Cash Receipt Example for a model on how to complete the form.
For Special Revenue:
For Refunds of Expenditures: Include:
For 'Refunds of Expenditures' to Fund 300, also include the Bond Source.
Payment Type: Enter the form of payment type received for deposit from the drop down list. If you receive a deposit for the same chartfield combination and Description in two different forms of payment type (e.g., check and cash), enter the information on two separate lines breaking out the amounts by payment type.
Amount: Enter the amount that is being received for each chartfield string listed.
Subtotals: These are calculated fields.
Total: This is a calculated field.
The preparer must include his/her name, title, phone number, date and email address.
Note: Staple backup documentation to one copy of the Cash Receipt form that is submitted to Treasury.
For General Fund Deposits:
A detailed description on the Form, as described above, is sufficient and no backup documentation is required. However, incomplete or vague descriptions may result in delayed processing and it is suggested that a copy of the invoice or bill sent by the Department accompany the Form as backup documentation. If you have specific questions regarding General Fund back up requirements, contact Auditing/Accounting at 617-635-3335.
For Special Revenue Deposits:
Fund 200: A completed City of Boston Drawdown Form or Massachusetts Payment Voucher is the most commonly required backup. However, you should consult the Reporting & Reimbursement section of the Grant/Special Revenue Management Web Site for complete information on the process and required documentation.
City of Boston Drawdown Request Form with Instructions
Massachusetts Payment Voucher
Reporting & Reimbursement
Fund 201: A copy of the acknowledgement of funding or funding source
Fund 300: Bond Funding documentation (Auditing/Accounts Payable only)
Fund 301: Copy of Drawdown Request
Fund 302: Copy of Closing Documents
For Refunds of Expenditures:
Submit a copy of the original voucher packet, which should include a copy of the Purchase Order or Non-Order and the vendor invoice
The Invoice Summary Page is the first worksheet of the Financial Reimbursement Workbook. This sheet asks for basic information about your grant and grant administration, and sums the detail data you will provide on the subsequent sheets.
When submitting your Reimbursement Packet, you must include a signed hard copy of the Invoice Summary Page.
Only fields whose title areas below are bolded need be completed (these are shaded green on the worksheet). All other fields, italicized, are either calculated or fixed (these are shaded blue on the worksheet).
Program Name: Enter the name or title as agreed upon by the Sponsoring Department and the Sub-Recipient. This usually is outlined in the Contract or Memorandum of Agreement signed by involved parties.
Contract Reference Number: Enter the number assigned to the contract at the beginning of your contract period to the Program Name. If you are unsure of your Contract Reference Number, please contact your Sponsoring Department.
Contractor Name: Enter the name of your organization, or if you are a sole proprietor/individual, your name.
FIN/SSN: Enter your organization's Federal Identification Number, or if you are a sole proprietor/individual, your Social Security Number. Do not enter any spaces or dashes - only numbers.
Contract Start Date: Enter the Start Date of entire contract period.
Contract End Date: Enter the End Date of entire contract period.
Total Contract Amount: Enter total amount committed to you for the entire contract period for this Program.
Amount Billed to Date: Enter the total amount you have billed to date, not including the current request.
Total Reimbursement Req: The total amount of the current reimbursement request. This field auto-populates once the subsequent detail pages are completed.
Is this the Final Invoice?: Designate whether or not this is the final invoice for payment/reimbursement under this Program.
Indirect Rate: Enter the Indirect Rate as agreed to at the beginning of your contract. A cost allocation plan or schedule must be on file with the City of Boston for Indirect Rates to be reimbursed. Note: Indirect Costs will not be reimbursed without an approved plan or schedule.
Summary Data: This area summarizes all the data in the format required for Auditing and reimbursement purposes. These fields auto-populate from the subsequent Detail pages.
Original Receipt and Invoice Certification: You will be submitting copies of receipts and invoices to document how you have expended your award. You will keep your original receipts and invoices at your office. Complete this section to certify that you will maintain the original records for at least seven (7) years for audit purposes. Indicate the name of the person and organization responsible for maintaining these documents, and address where the records will be accessible for audit purposes. An authorized signature and date are also required.
Signature/Certification: The Preparer and Authorized Signer should provide their Name, Phone, Email, and sign and date the form.
The Personnel Detail worksheet is to be used for detailing all costs related to personnel. For the purposes of reimbursement, 'Personnel' includes full or part time, temporary or permanent employees, but does not include contractors or consultants. Personnel costs can include regular, overtime, or other employee earnings. Costs are determined to be includable by the grant; your contract or Memorandum of Agreement, including any amendments; or a combination of both. If you are unsure of what costs are eligible for reimbursement, you should contact your Sponsoring Department.
Only fields whose title areas below are bolded need be completed (these are shaded green on the worksheet). All other fields, italicized, are either calculated or fixed (these are shade blued on the worksheet).
Category: Select one of two Personnel Detail Categories:
'Overtime' should be used for any earnings paid at a rate higher than an employee's standard rate.
'Salary' should be used for earnings paid at the employee's standard rate or any other earnings not 'Overtime', as defined above. If it is not earnings paid at the employees' standard rate, you should indicate what type of earnings it is in the "Remarks" field, discussed below.
Employee F Name: Enter employee's first name.
Employee L Name: Enter employee's last name.
Title/Rank: Enter the employee's job title or rank
Period Start Date: Enter the start date of the period for which you are requesting reimbursement for this employee. If it is a single day, this will be the same value used for Period End Date.
Period End Date: Enter the end date of the period for which you are requesting reimbursement for this employee. If it is a single day, this will be the same value used for Period Start Date.
Hrs/Unit: Enter the number of hours worked. If the employee is salaried, and you are reporting an entire pay period, you should enter '1'.
Standard Rate: Enter the employee's standard rate of pay for each hour or unit of time. If the employee is paid hourly, you should enter their standard hourly rate. If the employee is salaried, and you are reporting an entire pay period, you should enter their salaried rate and ensure that you have indicated a '1' in the "Hrs/Unit" column.
Paid Rate Indicator: This field indicates whether the employee was paid at their standard rate (see "Standard Rate" above) or at a multiplied factor of that rate. For example:
'1.0' should be used to indicate an entire pay period for a salaried employee, or when the standard rate is used for an hourly employee.
'1.5' should be used to indicate time paid at 1 and � times the employee's standard rate
'2.0' should be used to indicate time paid at twice the employee's standard rate
Paid Rate: This is the rate at which the time was actually paid = [Standard Rate x the Paid Rate Indicator].
Earnings: This is the amount actually paid to the employee for the hours/units noted for the stated period = [Paid Rate x Hrs/Units]. The Earnings, along with a combination of the Standard Rate, Paid Rate Indicator, and the Paid Rate, should clearly parallel data on the Supporting Documentation.
Grant % Effort: Indicate the percentage of effort of the employee's time dedicated to the goals or objectives of the grant. For employees paid hourly, and for overtime costs, this will usually, but not necessarily, equal 100%.
Earnings Charged to Grant: This is the earnings amount that is applicable to the grant and for which you are requesting reimbursement = [Earnings * % Charged to Grant].
Fringe Rate1 - Fringe Rate5: Change the title of these fields to describe the particular type(s) of fringe, and enter the corresponding percentage rate in the column. This is (these are) the Fringe Rate(s) as agreed to at the beginning of your contract. If you have more than 5 types of fringe, you will need to add columns after the 'Receipt #' field and you will need to manually recalculate the 'Total Fringe' column on this worksheet.
Total Fringe: This is the total amount of Fringe being charged to the grant = [Sum of Fringe Rate1 - Fringe Rate5 * Earnings Charged to Grant]
Remarks: This is a free form field that can be used for any purpose, such as explaining earnings other than Overtime or Salaried. Sponsoring Departments may also designate a specific use for this field, such as purpose of overtime.
Receipt #: This number should cross-reference to the number printed/written on the appropriate copy of Supporting Documentation.
Any additional information beyond this that the Sponsoring Department requests should be put in columns after "Receipt #".
The Non-Personnel Detail worksheet is to be used for detailing all costs related to contracted or consulting service. For the purposes of reimbursement, 'Non-Personnel' costs include all not associated with full time or part time, permanent or temporary/seasonal, employees.
Costs are determined to be includable by the grant; your contract or Memorandum of Agreement, including any amendments; or a combination of both. If you are unsure of what costs are eligible for reimbursement, you should contact your Sponsoring Department.
All fields should be completed.
Category: There are six Non-Personnel Detail Categories:
'Contract' should be used for any payments made to organizations or corporations where scope or length of service are specific, and there is a defined final product or outcome.
'Consultant' should be used for payments that are for services not as clearly defined in scope or length, where potentially there is no final product or outcome expected other than general guidance or assistance. Use 'Consultant' when in doubt.
'Supplies' should be used for any physical items that have a unit value of less than $5,000.00.
'Equipment' should be used for any physical items that have a unit value equal to or greater than $5,000.00.
'Travel' should be used for any costs relating to travel, either directly, such as plane tickets, or indirectly, such as a reimbursable meal while traveling.
'Other' should be used for any item that does not fall under the above categories. Examples might be ad hoc copying costs, or small food for a meeting. Costs under 'Other' should never exceed $50.00. Items listed as other must have a description given in the 'Remarks' field, discussed below.
Item/Description: Enter a brief description of the services provided by the Contractor/Consultant.
Vendor Name: Enter the name of the vendor, service provider, or individual if Sole Proprietor.
Vendor ID: Enter the vendor's identification number, as assigned by your organization. If none has been assigned, use the Federal Identification Number, or if a sole proprietor/individual, the Social Security Number.
Contract Period Start Date: For Contractors/Consultants only: Enter the start date of the period for which you are requesting reimbursement for this contract/consultant. If it is a single day, this will be the same value used for Period End Date.
Contract Period End Date: For Contractors/Consultants only: Enter the end date of the period for which you are requesting reimbursement for this contract/consultant. If it is a single day, this will be the same value used for Period Start Date.
Unit of Measure: Enter the unit of measure, e.g., 'each', 'box', 'hour'.
Hrs/Qty: For a Consultant, enter the number of hours billed. For a Contract, enter '1'. For supplies, equipment or travel, enter the quantity purchased.
Rate/Unit Cost: Enter the rate of pay for each hour or unit cost. If the services are not billed based on a specific unit of time, you should enter the flat rate or amount agreed to, and you should have entered '1' in "Hrs/Unit".
Extended Cost: Enter the amount actually paid to the vendor = [Hrs/Qty x Rate/Unit Cost]. The Extended Cost, along with a combination of the Hrs/Qty and Rate/Unit Cost, should clearly parallel data on the Supporting Documentation.
Remarks: This is a free form field that can be used for explaining in greater detail the services being provided by the Contractor/Consultant. Sponsoring Departments may also designate a specific use for this field.
Receipt #: This number should cross-reference to the number printed/written on the appropriate copy of Supporting Documentation.
Any other information beyond this that the Sponsoring Department requests should be put in columns after "Receipt #".