Systems and Procedures
A Division of The Corporate Controller's Office


Table of Contents:


Basic control methods are required when any tangible item (anything of value other than equipment) is transferred from one party to another. Examples of items of value are, but not limited to, money, checks, tickets, pre-numbered documents, and controlled documents.

There are two types of transfers than can occur. The first is a direct transfer between two parties consisting of an "originator" and a "receiver." The Originating Office Transfer Log form is used for those transfers. The second is a transfer between two parties consisting of an "originator" and a "receiver" via one or more intermediate parties or "couriers." In those instances, a "Courier Transfer Log" would be used.

General Information:

The party initiating a transfer will initiate an Originating Office Transfer Log. The party receiving a transfer will sign the document indicating receipt of the item.

Each party generating an Originating Office Transfer Log will retain the log on file as evidence of transfer of accountability.

It will be the responsibility of the Financial Officer to insure that Procedure CR2004 Accountability for Transfers of Items of Value (except equipment) is properly implemented in their respective areas.

Exhibit and Instructions:

To view document exhibits click on the referenced document link below:

Originating Office Transfer Log Exhibit

Form Requirements:

No form may be used that substitutes for an approved official University form without prior review and approval by the steward of the form/central office, as facilitated by the Office of Systems and Procedures (designated representative of the Corporate Controller). See Policy FN17 Required Use of Approved University Forms Appearing in the General University Reference Utility (GURU) for full details.

GURU PDF forms are designed for use with Adobe Acrobat Reader or Adobe Acrobat Pro. Each browser (Chrome, Firefox, Internet Explorer, etc) has a built-in PDF viewer making it the default PDF viewer without asking users. These built-in viewers do not necessarily support all features required for PDF Forms. Similarly, many calculations are not supported by other stand-alone PDF readers (for example, Nuance). If you experience problems downloading or opening documents, right click on the link on the Forms Locator Screen, select 'Save Link As' (or similar language) and save the file. The document can then be opened in either Adobe Acrobat Reader or Adobe Acrobat Pro from the saved location.

The latest version of Adobe Acrobat Reader is available for free. Contact your IT support staff person for downloading assistance, if/as needed. An Adobe Creative Cloud (CC) account is also available to all Penn State students, faculty, and staff members, at no cost. Sign up for an Adobe Creative Cloud account at adobe.psu.edu. If Adobe Acrobat Pro better suits your needs, contact your IT support staff person for purchasing and installation assistance.

If you encounter any difficulties, contact the GURU support staff by submitting a Technical Support form request or by calling the tech support line at 814-863-8592.

Number of Copies and Ultimate Distribution:

Originating Office Transfer Log
Document: Ultimate Distribution: Retention Period: Disposition Method:
Original Originating Office End of fiscal year plus 2 years Paper Document = Secure Bin disposal or shred

Where to Send Completed Forms:

Originating Office retains possession of completed forms.

Contact Information:

For questions, additional details, or to request changes to this form, contact Office of Systems & Procedures.

Cross References: