The Federal Lands Highway (FLH) 2009 Strategic Implementation Plan (SIP) included an initiative to research and document applicable, efficient processes for transferring funds to and from other agencies. This includes our use of reimbursable authority to advance funds to other agencies when appropriate. This guide will ensure stewardship of the funds entrusted to FLH and our partners. The guide is designed to promote a uniform approach by our Division offices and will minimize the inefficiencies and delays experienced in the past. Finance staff, programs staff, and project managers are the intended users of this guide. It is intentionally written in user-friendly language. We have taken some liberty with the title "Funding Transfer Guide." Generally under government finance and accounting provisions, the term "transfer" is associated only with accounts either within or between Federal agencies. The Office of Chief Counsel and the Office of the CFO have agreed to allow us to use common terms to keep this document comprehensible for the FLH practitioner. At the same time, we agree it is important to point out variations from more proper finance terminology, where appropriate. Through our multidisciplinary efforts over the last year, we have assimilated a practical guide to help FLH deliver a successful program in the future. This guide should be used for transferring project funds only. In the rare case where GOE or management overhead funds require transfer, you may use the same process as presented here (e.g., agreement with GSA for doing a building modification). Please coordinate GOE or management overhead transfers with your Planning & Programs office and Acquisitions office for guidance. These guidelines do not address HQ procedures for allocating funds to our Federal partners. Nor do they address the process for transferring other Federal Aid funds to our partners (e.g., High Priority Program, Scenic Byway, Transportation Enhancements). Fund transfers fall under two categories - transferring funds to FLH and transferring funds from FLH.