Codes
| Out | In | For |
|---|---|---|
| 3974 | 3974 | Federal Funds |
| 3975 | 3975 | Other Funds |
| 3976 | 3976 | Earned Federal Funds Inactive |
| 7986 | 3986 | Operating Transfers |
Purpose
3974 is to record transfer of unexpended federal funds between fiscal years within the fund or account.
3975 is to record transfer of unexpended balances forward between fiscal years within fund or account.
3976 was to record transfer of unexpended earned federal funds between fiscal years within fund/account.
7986/3986 is to record the transfer of unexpended balances forward between fiscal years within a fund or account where the agency initially received the dollars as an operating transfer in.
Note
Unexpended cash balance forward of other funds initially received by an agency as revenue should utilize transfer code 3975/3975.
H.B. 1, 80th Leg., R.S., Art. IX, sec. 6.26 appropriates general revenue in lieu of earned federal funds. Earned federal funds are swept to general revenue, therefore 3976 is no longer needed.