When funds are retired, the balances should be clear prior to processing the retirement. If this didn't occur, the retired fund can still show balances. 
  1. Unretire the Fund
  2. Create an interfund gift and grant OR Create manual journal entries to transfer accounts
  3. Retire the fund again.
*Note:  If you want the transfer to appear on gift and grant reports in FIMS, or want it to appear on the gift and grant detail page of the fund statements, you must enter an Interfund gift/grant into FIMS. There are some instances where this is not necessary. If you wanted to do a simple transfer of the dollars from one Fund to another, and do not need this to appear in reports, you could just make General Ledger journal entries to record the transfer.