| Issue Date: |
|---|
Purpose
Reflects funds expended or services performed for which federal contract and/or grant funds have not yet been collected during the current state fiscal year. (Report funds expended and/or services performed for which non federal contract and grant funds have not been collected as Accounts Receivable. Grant awards not yet funded and for which the institution has not yet performed services are not considered as assets to be accounted for in the financial statements.)
USAS Values
| Normal Balance | Debit |
|---|---|
| Account Type | Real |
| GL Posting Level | Summary 1 [?] |
Summary 1 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.