Accounting & Financial Reporting

Interlocation Transfer of Funds (ILT/ITF)

What is an Interlocation Transfer of Funds (ILT/ITF)?

An ILT is a transaction that is a budgetary transfer of funds between UC campuses or between a UC campus and the UC Office of the President (UCOP). ILTs are used by academic departments, organized research units, research centers, and programs housed at UCOP to provide funding for various purposes at other UC campuses.

What are some examples of ILTs?

Some programs/departments that make awards through the ILT process include:

  • Toxic Substances Research Program at UCD
  • M.I.N.D. Institute at UCDMCUC MEXUS Program
  • Center for Health Quality and Innovation (CHQI) Gift and Endowment Funds

Example of completed ILT 

What can’t be transferred using an ILT?

Intercampus payroll transactions must follow the intercampus payroll transactions policy and procedure and cannot be accomplished using an ILT.

  • Extramural funds (except gift and endowment funds) are not transferred using the ILT process.  The transfer of extramural research funds to another campus for the purpose of collaborative research between academic units is accomplished by means of a Multi-Campus Agreement administered by the Extramural Accounting Offices at the campuses involved in the agreement.  Contact the Extramural Accounting office to determine the status of Multi-Campus Agreement transfers.
  • Agency account funds cannot be transferred to another location using the ILT process.  Use the IOC process.

Are there UC account and fund restrictions?

Yes, there are exceptions that need to be considered when using certain UC accounts and funds.

 All UC accounts on the form must have the same higher education function for funds such as State General Funds, State Specific Funds, State Special Funds, Student Fee Funds & The President's Funds.  Gifts & Endowments Funds that are not given for a specific higher education purpose and Self Supporting Funds may cross higher education functions. For more information, see: Understanding UC Location, System Administrative Unit (SAU), Account, and Fund.

Funds cannot be crossed if it is a fund source assigned by UCOP such as 07427, 199xx, 69750, 69085, endowment funds, etc. For funds other than OP designated funds, you may cross funds as long as both UC funds have the same Fund Group Code.

How are ILTs recorded?

Rather than cut checks to one another, UC handles ILTs via a system of financial control accounts. It involves completion of an ILT form, available on our Forms page.

Which campus completes the ILT?

The unit providing the funds initiates the ILT document. The completed document is forwarded via email to the authorized approver. The approver will then forward the document with a statement that they are approving the attached ILT to If you are completing the ILT, you'll see an Instructions tab as part of the form. If UCOP or a different campus will complete the ILT, provide them with the KFS Full Accounting Unit (FAU). The required fields are chart, account, and object consolidation. Optional fields are sub-account, sub-object, and project. You will also need to provide the other campus the UC account and fund for the Kuali account.  In addition, ask the other campus to include the KFS FAU in the Description field of the ILT form.

What is the due date?

The approver needs to send an error-free ILT by the 15th of the month (except for December period, where the due date will be scheduled for the 11th due to the holidays and UCOP deadline) for the form to be processed and appear on the ledger for that month.

NOTE: There is no ILT processed in the June period.

When will ILTs appear on the ledgers?

If General Accounting received your ILTs error-free by the 15th, they will be recorded on that month's ledgers a few days before the ledgers close which is usually around the 3rd business day of the following month. Please note that no transfers are processed in June.

ILTs are processed through a systemwide software program. UCOP has deadlines and has final approval on all ILTs.  ILTs initiated by another campus must be error-free and submitted to UCOP by their monthly due date to be recorded on that month's ledgers. Generally they will appear on the ledgers a few days before the ledgers close which is usually around the 3rd business day of the following month.

Once the ILTs have posted to the ledgers, each UC Davis fiscal officer affected will receive an email with the details of the transfer.

How do ILTs appear on the ledgers?

IOCs appear in the ledgers as Document Type GLCB. The Tracking Number field contains the letters “ITF” and the 5 digit number assigned to the transfer with always begins with the letter “S”. The Transaction Description field gives a brief description of the transfer.  The amount of the transfer will appear in the appropriation field.   

Supplemental content

Accounting & Financial Reporting Menu