ENTRY NO. A–9R, SEMI-REVERSE ENTRY A-9 - 10611

Purpose: To semi-reverse Entry No. A-9 as of July 1 so agencies/departments may record revenue in the same manner as other current revenues to the Prior Year Revenue Adjustments accounts when the amount received differs from the amount accrued as of June 30.

References: SAM Section 8217

Note:

1. Entry A–9 is semi-reversed as of July 1 by this entry so that accounts receivable collections (except those related to abatements, non-deferred appropriation reimbursements, and certain deferred appropriation reimbursements) can be credited to a nominal account when received. (Nominal accounts will not be credited for collections of certain deferred appropriation reimbursements until they are ordered into the State Treasury.)