NCAS

Expenditure Accounts - Reserves (COA)

This account group includes agency reserves which are defined as budgetary appropriations which are not available for disbursement until transferred to budgeted expenditure accounts.  Actual expenditures should not be posted to the 537XXX accounts; these accounts should only be used for budget purposes to post to the related 737XXX and 787XXX budgetary accounts.

5371AA Agency Reserves

Statewide Reserves

  • 537010 Reserve-CI Projects
  • 537200 Reserves to Budget Reduction
  • 537201 Reserves-Transfer in Dept.
  • 537202 Reserves-Compensations