Section 20.904 - Transfer of appropriation charges(1) CLEARING ACCOUNTS PERMITTED. Whenever for economy or convenience, any materials or services are purchased, or expense is incurred and the same is properly apportionable and chargeable to more than one appropriation, within a single state agency, the responsible state agency may, subject to the approval of the department of administration, direct payment of the same out of one of the appropriations chargeable with some part of such materials, services or expense or out of a separate clearing account.(2) REIMBURSEMENT OF CLEARING ACCOUNTS. In any such case the state agency making the purchase or incurring the expense shall determine prior to the closing of the books for the fiscal year, and at such other times as may be determined by the secretary of administration, the amounts chargeable to the several appropriations and shall issue transfer vouchers, setting forth in each voucher the reason therefor. The department of administration shall credit the appropriation or account from which payment was originally made and shall debit the appropriation directed to be charged by the transfer voucher in the amount named therein.(3) PENALTY FOR IMPROPER USE. Such charges and subsequent transfers shall not be construed as subjecting any person to the penalty provided in s. 20.903(1), but in case the appropriation or account first charged is not fully reimbursed by such transfers, the penalty provided in s. 20.903(1) shall be held to apply as in other cases.