Internal Transfers Policy

February 3 2026 - Verion 1.2: PR2 modified for a) to indicate Assistant Controller, and b) to indicate Co-Interim Associate Vice-President.

April 14 2025 - Version 1.1: P2.3 removal of "of a previous fiscal year". P4.1 now indicates that “Approval from Financial Services is required prior to processing a transfer reducing the fund balance from a 1A fund unless the transfer meets the criteria of one of the exceptions included in P4.2”. P4.2 was added and provides the exception criteria. PR2 was modified from “if the sum of all transfers of revenue” to “if the sum of all amounts reducing the fund balance”. PR3 was was added and states that “If the transfer qualifies as an exception under P4.2, the reason for the exception must be documented in the journal’s FOATEXT”