All transfers between funds shall be in conformance with ORS 294.361.  The Budget Document shall clearly show for each fund the amounts, origin and destination of each transfer.  Accompanying documentation shall list the specific purposes for each transfer

Transfers from the General Fund to other funds (except Fund IX-Special Revenue Admin Restricted) shall be for the following purposes:

• Debt service on an obligation incurred as a part of normal operations of the college;
• Goods and services provided to General Fund units by units in other funds;
• Construction, maintenance and acquisition of facilities and/or real property used by the college in support of its mission;
• Acquisition of capital equipment for use by the college in support of its mission;
• Matching funds for grants and contracts;
• Operation of certain financial aid functions and matching funds required for financial aid grants;
• Contractual and legal obligations to employees and retirees for compensation and benefits;
• Other needs as deemed appropriate and necessary by the Board for fulfilling the obligations of the college.
  

Since Fund IX contains units that could be considered general operations of the college, the boundary between the General Fund and Fund IX is more “permeable.”  While units in Fund IX primarily rely on designated revenues, transfers from the General Fund may be used to augment the resources for any or all of these units.  The level of funding through General Fund transfers to Fund IX is at the discretion of the Board under advice from the Budget Committee and the president.