You need to change an existing allocation to expenditure accounts when:

• You have received agency approval to rebudget.
• Rebudgeting between indexes or organizations in the same fund is required.
• Rebudgeting between related sub-funds is required.

To change the allocation, create a budget adjustment journal.

• Note: The journal number for a budget adjustment journal always starts with BE.
• Do not create an entry to a revenue account, unless you are rebudgeting between related sub-funds. Rebudgeting from one fund to a different fund is not allowed and constitutes a fundamental change to the fund accounting record approved by the Office of Post Award Financial Service (OPAFS). If you think you need to change an allocation from one fund to another, contact the award administrator responsible for the fund.

Budget adjustments within the same fund should include:

• Debits to the expenditure accounts you wish to decrease (decrease/ -)
• Credits to the expenditure accounts you wish to increase (increase/ +)

Budget adjustments within sub-funds (e.g., deallocating from the A fund and allocating to the B fund) should include:

• Debits to the expenditure accounts on the A fund (decrease/ -)
• A credit to the revenue account on the A fund (decrease/ -)
• A debit to the revenue account on the B fund (increase/ +)
• Credits to the expenditure accounts on the B fund (increase/ +)
  • Note: When rebudgeting between sub-funds, the debits and credits to revenue should net to zero. A debit balance in revenue may constitute an overallocation and a credit balance may constitute a deallocation.

For assistance with rebudgeting, use this fund search to find the award administrator responsible for the fund.