Revenue Accounts - Intragovernmental Transactions (COA)
This account group consists of operating transfers, residual equity transfers, and transfers of appropriations (Appropriation Carryforwards).
4380XX Statewide Operating Transfers |
|
|---|---|
| 438010 | TRANS-RESERVE BUDGET CODE |
| 438040 | Disaster Relief Reserve - Transfer In |
| 438041 | Budget Shortfall Transfer (OSC General Fund Revenues use only) |
| 438042 | State Health Plan-Reserve |
| 438043 | Legislative Mandated Transfer (OSC General Fund Revenues use only) |
| 438050 | Transfer from
Bond Proceeds
Code (Used by primary government agencies only to convert the budgetary bond transactions in the capital projects budget codes to GAAP basis.) |
| 438051 |
Transfer - Certificates of Participation (COPS) This account will be used only by primary government agencies to record COPS proceeds. This account should not be used by universities or other component units - see account 432993. |
| 438052 |
Transfer-Lease Purchase Revenue Proceeds This account will be used only by primary government agencies to record the transfer of lease-purchase revenue proceeds from OSBM. This account should not be used by universities or other component units. |
| 438070 | Transfer from Project Reserve Budget Code 40703 To record the amount received in other C.I. budget codes from the Project Reserve budget code. This account is for use only by primary government agencies, and is not valid for universities and other component units. Universities and other component units should use account 432991 to record state capital aid from the project reserve budget code. |
| 438080 | Transfer-In Unexpended IT project funds (OSC General Fund Rev only) To account for the transfer-in of unexpended, unencumbered IT project funds to budget code 19050 for all IT projects that have been implemented and closed out or abandoned in accordance with GS 143C-1-2(b)(iii). This account should only be used for transfers-in from primary government agencies. |
4381AA Agency Operating Transfers
Legally authorized transfers of financial resources from a fund designated to receive revenues to a fund that is authorized to spend the money and incur the expenditures. These transfers may occur within the same GASB fund, budget fund or different funds and within the same department or between different departments. Reimbursements for services by other state agencies through internal service funds are not transfers.
4384AA Agency Nonroutine Transfer
Nonroutine transfer of equity between funds, for example, transferring of programs, closing out capital projects funds, or transfer of remaining fund equity of a discontinued fund. This account is for use only by primary government agencies; it is not valid for universities and other component units.
Institutional Transfers - university only
- 438500 Mandatory Intra-Institutional
- 438600 Non-Mandatory Intra-Institutional
- 438601 Transfer in Bond Proceeds 2000
- 438700 Inter-Institutional
4389AA Agency Prior Year Carryforward
- 438910 Budget Flexibility - for University use only
- 438920 Deferred Obligations/Receipts - for University use only