Texas Comptroller of Public Accounts
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Transfer Object Codes - Federal Pass-Through Revenue/Expenditure (Interagency, Operating) |
| Legal Citations: |
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| Issue Date: 2001-03-01 |
| Revised Date: 2021-10-26 |
| Out | In | For |
|---|---|---|
| 7978 | 3978 | General Budgeted, Operating |
| 3978 | 3978 | General Non-Budgeted Inactive |
| 3978 | 3574 | Disproportionate Share Federal Funds Only -- Non-Budgeted Inactive |
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.
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.