Fiscal Services

Expense Correction & Budget Transfers

Expense Correction:

An Expense Correction allows the college to move allowable expenditures between FMS Departments. 

  • District Office purchased a license agreement for all of the colleges and now the college must reimburse District for the expense.
  • The Office of Instruction purchased EMCC promotional items from Marketing & PR and Instruction is now reimbursing Marketing & PR for the expense.

Expense Corrections should be emailed to Fiscal Services and should cc the FMS Approver for the account.

Example Email:
Transfer Expense From: EMC10-54100-EMMAINCA-110-801234-ACAD_SUPP. Include GLBU, Account, Operating Unit, Fund, Department and Function
Transfer Expense To: DSTOF-54100- DOMAINCA-110-801235-ACAD_SUPP. Include GLBU, Account, Operating Unit, Fund, Department and Function
Amount: $1,234.00
Justification: Move expense paid on Division A's PO #100023456 Voucher #00545454 to correct division Dept.  
Supporting Documents: Attach screen shot of PO# and Voucher # showing where voucher was paid incorrectly or Procard transaction Voucher # or email notifying college of college expense.

Budget Transfer:

A Budget Transfer allows the college to move budget within a FMS Department. The budget transfer impacts the current fiscal year budget. Budget transfers cannot move budget between funds i.e. budget from Fund 1 to Fund 2. Permanent budget transfer requests should be requested through the College Budget Office. Division should review their budget information via FMS Commitment Control prior to requesting budget transfer. 

FMS - View Budget Information


Division A needs to buy a subscription to an educational magazine for $55.00 but there is currently no budget in the Account 55200 to support the purchase; however there is enough budget in the general supplies 54100.

Send Email to Budget Office - Maggie Castillo and Jim Mitter and cc Leda Johnson and the FMS Budget Manager.

Example Email:
Transfer Budget From: EMC10-53210-EMMAINCA-110-801234-ACAD_SUPP. Include GLBU, Account, Operating Unit, Fund, Department and Function
Transfer Budget To: EMC10-54100-EMMAINCA-110-801234-ACAD_SUPP. Include GLBU, Account, Operating Unit, Fund, Department and Function
Amount: $500.00

Note: If a Budget Transfer has been sent to cover an expense and the requisition is currently in process, the requisition can continue to go through the approval process prior to the Budget Transfer being processed. The budget request may not be processed till the end of the month, however requisitions and petty cash can be submitted prior to the budget transfer being posted.