| Issue Date: |
|---|
Purpose
A budgetary account supported by an aggregate of individual account balances -- the total of which equals the total amount that the sub recipient can be passed through for liabilities that were incurred and paid before the grant money is received from the primary recipient.
USAS Values
| Normal Balance | Credit |
|---|---|
| Account Type | Nominal |
| GL Posting Level | Detail [?] |
Detail elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ, Appn, Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.