Agency Federal Funds Transfer/Receipts (COA)
- 5388AA Agency Federal Funds Transfer/Receipts
- Accounts
used to record revenues from Federal Funds recognized in the Operating
Fund and Expenditures of Federal Funds recognized in the Federal Fund.
The federal fiscal year is required in positions 10-11 of the account in
the federal budget code. Positions 7-9 of the account may include an agency-defined
subaccount. This is an optional requirement; zeroes must be used in lieu
of detail. The federal fiscal year is optional in positions 10-11 of the
account in the operating budget code.