Issue Date: 2001-03-01
Revised Date: 2021-10-26

Legal Citations

Codes

Out In For
7978 3978 General Budgeted, Operating
3978 3978 General Non-Budgeted Inactive
3978 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 pass-through activity shown as "operating" in the Annual Financial Report (AFR). See codes 7971/3971 for activity shown as "non-operating" in the AFR.

Note

3978/3978 previously used to record the movement of federal receipts, both matched and not matched between agencies, which are not budgeted to the agency initially receiving the funds. 

3978/3574 previously used for receipt of non-budgeted disproportionate share funds and recorded using revenue code 3574 for purposes of separate accounting.

Inactivated 7/03.