State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 0315 – Subgrantee/Subgrantor Advances

 

Issue Date:

Purpose


Reflects monies (cash drawdowns) that have been disbursed from the primary recipient (initial agency receiving grant) before the expense has been incurred; however, these monies are given based upon the recipient's available budget.

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.



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