Statewide Operating Transfers (COA)
Statewide Operating Transfers
| 538010 | Flexible Spending Account Savings Transfer Effective 7/1/2007 account 538010 is no longer valid. Use account 531576 which replaced account 538010. |
| 538030 | Fine/Penalty/Forfeit - Transfer To record the operating transfers of fines, penalties, and forfeitures for the LEAs. Universities should NOT use this transfer account; this account is for use by the primary government agencies only. |
| 538040 | Disaster Relief Reserve - Transfer Out |
| 538041 | Budget Shortfall Transfer (Use only as required by OSBPM) |
| 538043 | Legislative Mandated Transfer |
| 538044 | Transfer to Reimburse Appropriation for Payroll This account is to be used to record the tranfer of appropriation that covered payroll cost that was funded by ARRA stabilization funds. |
| 538070 | Transfer to Project Reserve Budget Code 40703 To account for the transfer of cost savings on a capital project to the Project Reserve budget code. This account is valid only for primary government agencies; it is not valid for universities and other component units. Universities and other component units should record amounts reverted to the project reserve budget code in account 535926 Reversion of CI to project reserve 40703. |
| 538080 | Transfer to Budget Code 19050 To account for the transfer 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 is valid only for primary government agencies; it is not valid for universities or other component units. |