OTHER FINANCIAL SOURCES/USES - 7680

6

Transfers

Includes Appropriated and Unappropriated Transfers.

9810

62

Appropriated Operating Transfers to Other Funds

Summary account of appropriated operating transfers to other funds.

6230000

6240000

6511000

Appropriated-Loans/Repayments to Other Funds

Appropriated-Revenue Transfers to Other Funds

Unappropriated- Transfers to Other Funds

Amounts transferred or payable to other funds of:

• Revenue collected or accrued for other funds.
• Amounts that are revenue for the collecting fund.
• Amounts to be disbursed by the transferee fund where the transferee fund holds the amounts for some time and is not just an intermediary for convenience in disbursing operations.
• Surplus; i.e., amounts that represent neither specific revenues of the transferor fund nor transfers to allow specific expenditures by the transferee fund.

The fund number is required at the subsidiary level, with the fund name in the account title. Agencies/departments will keep a separate subsidiary account showing the amount transferred and/or payable to each fund.

9812

6330000

6340000

6521000

6530000

6540000

Unappropriated - Loans/Repayments from Other Funds

Unappropriated - Revenue Transfers from Other Funds

Unappropriated-Transfers from Other Funds

Unappropriated-Loans from Other Funds

Unappropriated - Revenue Transfers from Other Funds

Amounts transferred and/or receivable from other funds of:

• Receipts and/or accruals from other funds that are accounted as revenues of the transferor fund.
• Amounts to be disbursed immediately by the transferee fund; i.e., where the transferee fund is an intermediary for convenience in disbursing operations.
• Amounts to be disbursed where the fund of final disbursement is not a Governmental fund, such as the State Payroll Revolving fund.
• Surplus; i.e., amounts that represent neither specific revenues of the transferor fund nor transfers to allow specific expenditures by the transferee fund.

The fund number is required at the subsidiary level, with the fund name in the account title. Agencies/departments will keep a separate subsidiary account showing the amount transferred and/or receivable from each fund.

9811

6260000

Bond Proceed Transfers to Other Funds

Amount of bond proceed transfers to other funds from the upfront bond proceeds account to the bond expenditure appropriation.

Not used

6280000

Transfers to Other Funds – Unspecified

Amounts, other than bond proceed transfers, transferred to other funds.

Not used

6360000

Bond Proceed Transfers from Other Funds

Amount of bond proceed transfers from other funds.

Not used

6380000

Transfers from Other Funds – Unspecified

Amounts, other than bond proceed transfers, transferred from other funds.

Not used

Not used

Financing Sources/Uses

Summary account of other financing sources and uses.

9800

Not used

Interest on Interfund Loans

Summary account of interest on interfund loans.

9820

Not used

Interfund Interest Revenue

Interest collected and/or accrued on interfund building and construction loans or other loans between state funds.

9821

Not used

Interfund Interest Expense

Interest expense on interfund building and construction loans and other loans between state agencies/departments.

9822

Not used

Other Sources

Summary of other financing sources (legacy accounts 9831, 9832, and 9839).

9830

Not used

Proceeds of General Obligation Bonds

Sale receipts of general obligation bonds by the state agencies/departments responsible for accounting for the Bond Fund.

9831

Not used

Receipt of Loan Principal Payments

Receipts of outstanding loan principal owed to the state agencies/departments responsible for administering a specific loan program.

9832

Not used

Other Uses

Summary of other financing uses.

9840

Not used

Interest on Bonds

Payments for bonded debt interest expense.

9841

Not used

Principal on Bonds

Repayment of bonded debt principal expense.

9842

Not used

Paying Agents’ Fees

Bonded debt retirement expenses incurred by an agent of the state acting as a financial intermediary.

9843

Not used

Loan Principal Disbursements

Payment or disbursement of loan principal by a state agency/department to another state agency/department, local government, private individual, or company. The loan is expected to be repaid at some future date.

9844

Not used

Refunds to Reverted Appropriations

Abatements and reimbursements credited to reverted appropriations, and the abatements and reimbursements remitted as such to the State Treasurer but not ordered into the State Treasury until after reversion of the appropriation to which they apply.

9891

4180100

Prior Year Revenue Adjustments

Net difference between the amount of revenue accrued and reported at year-end and the actual revenue collected.

9892

5802000

Prior Year Appropriation Adjustments

The difference between expenditures, abatements, and reimbursements accrued as of the previous June 30 and the actual expenditures, abatements, and reimbursements as they are processed during the current fiscal year for appropriations no longer available for encumbrance.

9893

Not used

Surplus Adjustments

Adjustments to surplus for which no other income or expenditure account is provided.

9894