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 20
USAS Title STATE GRANT PASS-THRU EXPEND, OPERATING
Object Group 39 – Pass-Through Expenditure
USAS Status A
Rev/Exp Category 00 – INTERFUND TRANSFERS/OTHER