Inter Fund Transfers
The transfer of monies from one fund to another is a serious issue, particularly if the crediting fund is a restricted fund. A transfer is purely a movement of money or other asset and not to be confused with a 'distribution' of expenditure or income where perhaps one fund owes another fund for its contribution to rent or rates or salaries, etc.
This is not like a company where the directors are able to approve budgets for any department and the money is taken from central funds. For churches, much of the income may have been obtained for a specific purpose and so is held in a restricted fund – you can't just reassign that money to another fund.
Normally, a transfer would only be transacted on the approval of the trustees, in which case there would normally be a minute raised to authorise the transfer. They are shown separately on your annual return to the Charity Commission. In particular, the Charity Commission will be interested to see how much money (if any) has been transferred from restricted to unrestricted funds.
For the above reasons, the Paxton package only allows transfers to be accomplished through a specific program for that purpose and all transfers are conducted through a 'reserved' transfers account that can only be accessed through the transfers program. This means that all transfers are under strict control with a very clear audit trail of transfer transactions.