C. RECORD APPROPRIATIONS, REVENUE AND/OR CASH TRANSFER:
300. TRANSFER APPROPRIATIONS/AUTHORIZATIONS - TO
This transaction code is used to record the incoming transfer of appropriations.
306. SHORT-TERM INTERFUND LOAN - TO
This transaction code is used for the entry to increase the subfund which
is borrowing the funds for front-end financing.
307. SHORT-TERM INTERFUND LOAN REPAYMENT - TO
This transaction code is used to record repayment of front-end financing
in the lending sub-fund.
308. LONG-TERM INTERFUND LOAN - TO
This transaction code is used to record the transfer of note proceeds to
the receiving agency and subfund. The payable is also recorded as "Advance from Other Funds."
309. REVERSE TRANSFER TO CAPITAL RESERVE FUND
This transaction code is used by the Comptroller General to transfer cash
from the State Treasurer's Office Subfund 4576, Capital Reserve Fund-Principal, to
the Budget and Control Board, Capital Expenditure Fund, if required due to a mid-year
appropriation reduction.
310. INDIRECT COST/OPERATING TRANSFERS IN - TO
This transaction code is used to record incoming indirect cost payments
and operating transfers in. When this code is used, transaction code 360 or 365 must
also appear on the same document in the same amount. Transaction code 310 should
not be used to correct a revenue initially recorded with an incorrect mini-code, sub-fund,
or object code; instead, reverse the incorrect revenue transaction by using an "R" and
record it correctly using an appropriate 2XX transaction code.
When used to record operating transfers in, this transaction code may be used only with revenue
object codes having the word "transfer" in the title. In this case, the same revenue object code
must be used for both the "To" and "From" transactions.
312. PREPAID INDIVIDUAL INCOME TAX
This transaction code will be used to record the prepayment of Individual
Income Tax to the Department of Revenue and Taxation.
315. TRANSFER TRUST RECEIPT - TO
This transaction code is used to record the incoming transfer of trust or
agency account receipts. When this code is used, transaction code 360 or 365
must also appear on the same document in the same amount.
350. TRANSFER APPROPRIATIONS/AUTHORIZATIONS - FROM
This transaction code is used to record the transfer of an appropriation from an account.
356. SHORT-TERM INTERFUND LOAN - FROM
This transaction code is used to decrease the sub-fund from which funds are borrowed for front-end financing.
357. SHORT-TERM INTERFUND LOAN REPAYMENT - FROM
This transaction code is used to record repayment of front-end
financing in the borrowing sub-fund.
358. LONG-TERM INTERFUND LOAN - FROM
This transaction code is used to record the transfer of note proceeds
from the lending agency and subfund. The receivable is also recorded as
"Advances to Other Funds."
360. INDIRECT COST/OPERATING TRANSFERS OUT - FROM
This transaction code is used to record outgoing indirect cost payments
and operating transfers out. When this code is used, transaction code 310 or 315
must also appear on the same document in the same amount. Transaction code
360 should not be used to correct a revenue initially recorded with an incorrect
mini-code, sub-fund, or object code; instead reverse the incorrect revenue transaction
by using an "R" and record it correctly using an appropriate 2XX transaction code.
When used to record operating transfers out, this transaction code may
be used only with revenue object codes having the word "transfer" in the title .
In this case, the same revenue object code must be used for both "To" and
"From" transactions.
361. INDIRECT COST/OP TFR OUT-FROM STO
This transaction code may be used only by the State Treasurer's Office
for the sweep of investment income from their revenue clearing accounts.
362. TRANSFER REVENUE-PREPAID INDIVIDUAL INCOME TAX
This transaction code is used to record the transfer of prepaid income tax revenue to a liability account.
365. TRANSFER TRUST ACCOUNT RECEIPT - FROM
This transaction code is used to record the transfer of trust account receipt from a subfund.
366. TRANS OUT TRST RECPT-STO
This transaction code may be used only by the State Treasurer's Office
for the sweep of investment income from their revenue clearing accounts.
369. TRANSFER OUT TO RESERVE FUND
This transaction code is used by the Comptroller General to transfer cash
from the Budget and Control Board, Capital Expenditure Fund, to the State Treasurer's
Office subfund 4576, Capital Reserve Fund-Principal.