Agency Carryforward (COA)

• 5389AA Agency Carryforward
Transfer of Appropriations

• 538910 Budget Flexibility - For University use only
• 538920 Deferred Obligations/Receipts - For University use only
• 538RAA  Transfer Out-ARRA Billing Rate
  To be used by OSBM only or as authorized by OSC to record the transfer out of funds to central manager agencies for ARRA billing rate administrative oversight costs. It will be shown with transfers out for cash basis reporting on the monthly reports, but for GAAP basis at 6/30, the account balance will be zero.
  
  
• 539000 RESERVED - Multi-Distribution Expense