Question:  We have a modernization program and have GO Bonds and State funding.  We would like to transfer the revenue from the State funds (Funds 30 and 35) into our Building Fund (Fund 21).  This would be to cover expenditures that have already been made out of the Building Fund.  I find Ed Code on temporary inter-fund transfers, but this would be permanent transfer.  I am doing a resolution and would like to site an Ed Code reference, but I can't find anything specific.  Is there a specific Ed Code for permanent transfers?

Response: Education Code Section 15746 titled "Transfer of District Funds to District Public School Building Fund" and Education Code Section 16095 titled "Transfer of District Funds to District State School Building Fund" would be the right reference for your question.   Both sections refer to the transfer of district funds to district Public School Building Funds and read that the Governing Board of each school district to which an apportionment is made under this chapter is authorized to, and shall transfer to the public school building fund of the district from all other funds of the district etc; etc;

Another reference would be the California School Accounting Manual (CSAM) under objects 7610-7629, "Inter-fund Transfers regarding building funds".