
Interfund Receivables (COA)
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.
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
|
114290
|
University
Inter-Agency Receivable |
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Beginning with year-end 2002, accounts 114291-114299 are no longer
valid and universities should use the new account 114290 to record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From Debt Service Fund (This account is no longer active) |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is no longer valid) |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account is no longer valid) |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
This account is
used to record receivables from discretely presented compnent units of
an agency or institution. Universities and colleges will use this
account to record amounts due from their component unit foundations.