Alterations are defined as "charges for items of work involving any change to the physical plant. " Alterations include converting a space from one function to another, such as classroom to laboratory; additions to building systems, such as installing outlets or lighting fixtures; and major grounds improvements, such as additional sidewalks or landscaping. Alterations do not include repair or replacement of a facility in kind even if the item results in an improvement (except for carpet installation and replacement, which the University considers an alteration). The Plant Department charges for all alteration work regardless of dollar amount, as the Plant Department is not allocated funds to absorb such project costs.

The expenditure transfer process is used to charge accounts for alterations. When a department requests an alteration, an estimate of the total cost (materials and workers directly assigned to the project) is prepared by the Plant Department on the Maintenance Operations Center (MOC) Estimating Data Sheet. The Plant Department also prepares a MOC Transfer Request Form for the estimated cost of the project and submits it with the estimate form to the appropriate account manager.

The account manager signs both forms and returns them to the Plant Department. This provides adequate documentation for the Plant Department to do the work and for the Accounting Office to transfer expenses equal to the project's estimated cost. The transfer will be from the Plant Department Alterations account (State 860660, IFR 900655) to the departmental account indicated on the Alteration MOC Form. All transfers will be done within the supply and expense object using sub-object number 3567.

Transferring the expense frees allocation in the Plant Department alteration account for reuse by the Plant Department and places the alteration expense in the departmental account. The Physical Plant's State account will be used when the project will be paid with State funds and its IFR account for all other funds. Under no circumstances should an alteration project be undertaken until the Plant transfers the estimated cost from the alteration account to a departmental account.