78000 Transfers and Reserves

This object class includes the payments recognized as transfers, reserves, and non-operating expenditures.

78100 Intra-Entity Transfer-Out

This major object includes the movement or transfer of monies from one designation to another designation within the same entity, institution, or organization.

78150 Work-Study Transfers

This minor object includes the institution's share of financial assistance to students according to the college work-study program matching requirements. It excludes the federal share of financing for that program. Also, it excludes the ultimate disbursements of work-study monies, which are included in the proper major and minor objects of object class number 61000. It includes the portion of work-study matching applicable to auxiliary enterprises.

78160 Loan Program Transfers

This minor object includes the provision for the institution's share of financial assistance to students according to the matching requirements of the federal national direct student loan program. It excludes the share of such financing provided by the federal agency. Also, it excludes the disbursements of loan program monies; disbursements are included in the loan fund group.

78170 Other Financial Aid Transfers

This minor object includes provisions for the institution's share of financial or fiscal aid to students according to the matching requirements not identified by minor objects numbered 78150 and 78160. It excludes the disbursements of such monies to beneficiaries, but does include the segregation of resources to comply with matching requirements.

78400 Other Intra-Transfers

This major object is charged with the transmission­out of monies within the institution for purposes not identified by minor objects numbered 78110 through 78170. It is not related to overhead receipts.

78401 through 78499

These minor objects identify specific intra­institutional transfers required and titled by individual institutions; they are for purposes not identified by minor objects numbered 78110, 78120, 78130, 78140, 78150, 78160, and 78170, and are not related to overhead receipts. The numbers 78401 through 78499 are used by each of the constituent institutions to identify its transfers. A code number, such as 78412, does not necessarily suggest similarity in the nature of the transfers coded by two or more institutions. The titles of these transfers may vary from year to year and from institution to institution and are not standardized. An account code number and title is limited to thirty spaces.

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