Interfund Receivables (COA)

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This account group consists of transfers between fund types and State departments and universities within State Government. Operating transfers and reimbursements are classified in this account group.

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University Intra-Agency Receivables

This account subgroup includes the authorized transfer of funds between fund types within a university.

NOTE: Beginning with year-end 2002, university intra-agency receivables and payables and their related revenues and expenses must be eliminated for year-end reporting; therefore, the balances in accounts 114191-114199 must be zero at June 30.

114191	Due From Unrestricted Current Fund
114192	Due From Proprietary Fund
114193	Due From Restricted Current Fund
114194	Due From Loan Fund
114195	Due From Endowment Fund
114196	Due From Agency Fund
114197	Due From Unexpended Plant Fund
114198	Due From Debt Service Fund
114199	Due From Investment in Plant Fund

University Inter-Agency Receivables

NOTE: Beginning with year-end 2002, accounts 114291-114299 are no longer valid and universities should use the new account 114290 to record amounts due from other universities.

114291	Due From Unrestricted Current Fund
114292	Due From Proprietary Fund
114293	Due From Restricted Current Fund
114294	Due From Loan Fund
114295	Due From Endowment Fund
114296	Due From Agency Fund
114297	Due From Unexpended Plant Fund
114298	Due From Debt Service Fund
114299	Due From Investment in Plant Fund

General Government Intra-Agency Receivables

This account subgroup includes the authorized transfer of funds between fund types within a General Government Agency.

114310	Due From General Fund
114311	Due From Special Revenue Fund
114312	Due From Debt Service Fund (This account is no longer active)
114313	Due From Capital Improvement Fund
114314	Due From Enterprise Fund
114315	Due From Internal Service Fund
114316	Due From Expendable Trust Fund (Effective for year-end 2002, this account is no longer valid)
114317	Due From Nonexpendable Trust Fund (Effective for year-end 2002, this account is no longer valid)
114318	Due From Pension Trust Fund
114319	Due From Agency Fund
114320	Due From Permanent Fund
114321	Due From Private Purpose Trust

General Government Inter-Agency Receivables

This account subgroup includes the authorized transfer of funds between General Government Agencies.

114410	Due From General Fund
114411	Due From Special Revenue Fund
114412	Due From Debt Service Fund (This account is no longer active)
114413	Due From Capital Improvement Fund
114414	Due From Enterprise Fund
114415	Due From Internal Service Fund
114416	Due From Expendable Trust Fund (Effective for year-end 2002, this account is no longer valid)
114417	Due From Nonexpendable Trust Fund (Effective for year-end 2002, this account is no longer valid)
114418	Due From Pension Trust Fund
114419	Due From Agency Fund
114420	Due From Permanent Fund
114421	Due From Private Purpose Trust

114600 Due From Primary Government Agencies

This account includes the authorized transfer of moneys from a Primary Government Agency to a Component Unit. (i.e., a transfer from a state agency to a university)

114700 Due From State of NC Component Units

(old title:  Due from Component Units)

This account is used to record receivables from discretely presented component units of the State of North Carolina.  For example, state agencies, universities, colleges and other component units will use this account to record amounts due from the Golden LEAF Foundation, a component unit of the State of NC.

114800 Due from Agency/Institution Component Units