NCAS

Agency Nonroutine Transfers (COA)

  • 5384AA Nonroutine Transfer Out
      • Nonroutine transfers 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. Universities and other component units use acct 535925 for closing out and reverting capital projects to the General Fund.
  • 538499 Workers' Compensation Transfer Out
      • (Note: Former title, prior to GASB 34 - "Workers' compensation Residual Equity Transfer Out")