Issue Date: 1994-05-09
Revised Date: 2021-10-26

Legal Cites

Codes

Out In For
7971 3971 General Budgeted, Non-Operating
3971 3971 General, Non-Budgeted Inactive
3971 3574 Disproportionate Share Federal Funds Only, Non-Budgeted Inactive

Purpose

To record the movement of federal receipts, both matched and not matched, between State agencies, which are budgeted to the agency initially receiving the funds. This transfer may be within the same fund or account or between funds or accounts. This code reflects federal pass-through activity shown as "non-operating" in the Annual Financial Report (AFR). See codes 7978/3978 for activity shown as "operating" in the AFR.

Note

3971/3971 previously used to record the movement of federal receipts, both matched and not matched, between agencies, which were not budgeted to the agency initially receiving the funds. 

3971/3574 previously used for receipt of non-budgeted disproportionate share funds and recorded using revenue code 3574 for purposes of separate accounting.

Inactivated 7/03.