Cheat Sheet – TOE/TOF Quick Reference
| Form Name | Form Title | Form Function |
|---|---|---|
| FZAJVCD | UCSC Journal Voucher Entry Form | Input for TOE/TOFs |
| FZIJVCD | UCSC Pending Journal Vouchers | List of incomplete/unposted journals |
| FGIJSUM | Journal Voucher Summary Form | Summarizes transactions within an incomplete journal |
| FOAUAPP | User Approval Form | Displays a Journal in an Approval Queue |
| FZIDOCR | Completed Document Retrieval | Summarizes a completed journal (no description) |
| FGIDOCR | Document Retrieval | Shows completed journal with description |
When to Use a TOE Form
XTOE: TOE — General Transfer Of Expense
XEQT: TOE — Inventorial Equipment
XEPT: TOE — Construction In Progress/Plant
XPRA: TOE — Allowable Payroll Adjustment
When to Use XPRA
XJVB: TOE — Balance Sheet Account Transfers
XECG: Contract & Grant Transfer of Expense
When to Use XECG
XTOF: TOF — General Transfer Of Funds
When to Use a TOF Form
XDCG: Contract & Grant and Special State Budget Transfer
When to Use XDCG
Multiple Units Sharing Costs
Associated with an Event
Office of Record
Retention Guidelines
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When to Use a TOE Form
-
to move expenses from one fund, org, or account to another;
-
to distribute costs within a unit (example: redistributing a phone charge among
various orgs);
-
to add or change activity codes;
- to move a block of expenses on ledger from one FOAPAL to another, provided the account code remains the same or within the same classification and the fund source is unrestricted.
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XTOE: TOE — General Transfer Of Expense
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XEQT: TOE —
Inventorial Equipment
(Route to Equipment Administration for Final Approval)
| Description Field | Document Reference | Sign Indicator | Text |
|---|---|---|---|
| Should use the description that appears on the ledger for
the inventorial equipment transaction when it is an internal adjustment for a current
year purchase.
If the transaction is a sale between two units then the description of the equipment being sold would be more appropriate. |
Must reference the source document # of the original
transaction appearing on the ledger for the expense being transferred.
The purchase order # for a vendor purchase. If the transaction constitutes a sale of inventorial equipment between two units, then the purchase order number appearing on the units inventory listing is appropriate document reference (account code 007080 must be used to record the sale of inventorial equipment between two departments). |
(D)ebit: An increase to an expense account (C)redit: a decrease to an expense account |
REQUIRED: What Why Who Name Office Phone |
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XEPT: TOE —
Construction In Progress/Plant
(Route to Plant Accounting for Final Approval)
| Description Field | Document Reference | Sign Indicator | Text |
|---|---|---|---|
| Should use the description that appears on ledger for the expense being transferred or a description that describes the transfer. | Reference the source document # of the original transaction appearing on the ledger for the expense being transferred. | (D)ebit: An increase to an expense account (C)redit: a decrease to an expense account |
REQUIRED: What Why Who Name Office Phone |
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XPRA: TOE —
Allowable Payroll Adjustment
(Route to General Accounting for Final Approval)
| Description Field | Document Reference | Sign Indicator | Text |
|---|---|---|---|
| If correcting an activity code use: “correct activity code” as your description. If correcting Graduate student benefit expense recharged from the Graduate Office, use the description that appeared on the ledger when the expense was originally charged, which is the name of the graduate student for which the benefit expense is charged. |
Use ACTVSUM if correcting by activity code for multiple months.
If correcting an activity code for a specific month use the original payroll journal document #. If transferring Graduate student benefit recharge transactions use original source journal document #. |
(D)ebit: An increase to an expense account (C)redit: a decrease to an expense account |
REQUIRED: What Why Who Name Office Phone |
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When to Use XPRA
-
Corrections to FIS activity code errors.
- Expense transfers made to P68570 & CG8570 “Graduate Health Insurance,” P68590 & CG8590 “Partial Fee Remission,” P68970 & CG8970 “Tuition remission”.
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XJVB: TOE — Balance Sheet Account Transfers
| Description Field | Document Reference | Sign Indicator | Text |
|---|---|---|---|
| Describe reason for entering transaction if it is a summary collection entry for a receivable account where detail is maintained in subsidiary system. If it is an account where the collection detail is maintained in balance sheet account for reconciliation purposes, provide name of individual for whom transaction is being made. | If balance sheet account is reference controlled, then the assigned reference number for individual must be used in document reference field for the entry. No document reference number is needed for non-reference controlled balance sheet accounts. | (D)ebit: An increase to an Asset balance sheet account or a decrease to a Liability balance sheet account (C)redit: a decrease to an Asset balance sheet account or an increase to a Liability balance sheet account |
REQUIRED: Why the doc is being prepared Who (preparer) Name Office Phone |
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XECG: Contract & Grant Transfer of Expense
| Description Field | Document Reference | Sign Indicator | Text |
|---|---|---|---|
| Line Item Transfer: Same description that appears on the ledger for the original transaction being transferred |
Line Item Transfer: Use the document number that appears on the ledger for that line item |
(D)ebit: An increase to an expense account/an increase to revenue, an increase to indirect cost if applicable (C)redit: A decrease to an expense account/a decrease to revenue, a decrease to indirect cost if applicable |
REQUIRED: What Why Who Name Office Phone |
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When to Use XECG
-
Fund is a Restricted fund
-
To correct bookkeeping or clerical errors in original charges
-
To add or change activity codes
-
To distribute expenses associated with closely related work supported by more than
one funding source
-
To record a change in a decision made originally as to the use of goods or
services
- To clear an overdraft to another Restricted fund
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XTOF: TOF — General Transfer Of Funds
| Description Field | Document Reference | Sign Indicator | Text |
|---|---|---|---|
| Suggest using the organization/account code the budget is being moved to for the decrease transaction and using the organization/account code the budget is being moved from for the increase transaction. | Required. Starts with assigned two-character Unit Alpha Code. | (+) An increase to an expense budget/ (-) a decrease to an expense budget |
REQUIRED: What Why Who Name Office Phone |
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When to Use a TOF Form
-
to move budget from one organization to another within the same funding source.
- to redistribute budget from the pool budget account to expenditure account codes and/or activity codes.
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XDCG: Contract & Grant and Special State Budget Transfer
| Description Field | Document Reference | Sign Indicator | Text |
|---|---|---|---|
| Use ORG code and account code to which the budget is being moved for the decrease, Use ORG code and account code of the budget from which dollars are being removed | Not required | (+) An increase to an expense budget
(-) A decrease to an expense budget This XDCG rulecode REQUIRES that the document be balanced WITHIN each fund; the sum of all transaction amounts must equal zero for each fund |
WHAT, WHY and WHO Name Office Phone |
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When to Use XDCG
-
Fund is a Restricted Contract & Grant, or Special State Appropriation
- To move budget to another budget pool account code within fund
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Multiple Units Sharing Costs Associated with an Event
- Use a TOE to process transactions required for units sharing costs of an event (when there is an aggregate of event expenditures to distribute or when the coordinating unit requests contributions prior to incurring event expenditures).
Unit receiving the charge: Debit account code 001280 Unit recharging the expense: Credit account code 006500
Note: A contributing unit cannot use contract or grant funds under the temporary recharge activity method.
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Office of Record
A Department/Division that generates a document is the Office of Record for that Document. Responsibilities include organizing, maintaining, and retrieving documents including supporting documentation.
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Retention Guidelines
-
(Non-government) TOE: 5yrs; TOF: 10yrs. Starts after the end of the fiscal year in
which it was produced.
- Government and, Contracts and Grants: Check with Extramural Funds
Comments to fisTraining@ucsc.edu
| Content rev. 21 Dec 2006 | Page modified 21 Dec 2006