| Issue Date: | 2002-06-01 |
|---|---|
| Revised Date: | 2004-09-01 |
Object Type
Cash — Interfund Transfers/Other
Reference
Description
To record the payment of grants made to other state agencies as authorized by law. This code is reflected as a "operating" expense on the Annual Financial Report (AFR). Generally, operating activities are those that directly result from the provision of goods and services to customers or are directly related to the principal and usual activity of a fund.
Expenditure code 7615 includes, but is NOT limited to:
- Grants (state pass-through operating)
Note
This code does NOT include state grant pass-through expenditures that should be shown as "non-operating" expenses in the AFR (7614).
USAS Values
| Appropriation Year | 24 |
|---|---|
| USAS Title | STATE GRANT PASS-THRU EXPEND, OPERATING |
| Object Group | 39 – Pass-Through Expenditure |
| USAS Status | A |
| Rev/Exp Category | 00 – INTERFUND TRANSFERS/OTHER |