OTHER FINANCIAL SOURCES/USES - 7680
(Summary Account 6 and Legacy Level 2 Account 9810)
Account |
Account Name |
Account Definition |
Legacy |
6 |
Transfers |
Includes Appropriated and Unappropriated Transfers. |
9810 |
62 |
Appropriated Operating Transfers to Other Funds |
Summary account of appropriated operating transfers to other funds. |
|
6230000
6240000
6511000 |
Appropriated-Loans/Repayments to Other Funds
Appropriated-Revenue Transfers to Other Funds
Unappropriated- Transfers to Other Funds |
Amounts transferred or payable to other funds of:
The fund number is required at the subsidiary level, with the fund name in the account title. Agencies/departments will keep a separate subsidiary account showing the amount transferred and/or payable to each fund. |
9812 |
6330000
6340000
6521000
6530000
6540000 |
Unappropriated - Loans/Repayments from Other Funds
Unappropriated - Revenue Transfers from Other Funds
Unappropriated-Transfers from Other Funds
Unappropriated-Loans from Other Funds
Unappropriated - Revenue Transfers from Other Funds |
Amounts transferred and/or receivable from other funds of:
The fund number is required at the subsidiary level, with the fund name in the account title. Agencies/departments will keep a separate subsidiary account showing the amount transferred and/or receivable from each fund. |
9811 |
6260000 |
Bond Proceed Transfers to Other Funds |
Amount of bond proceed transfers to other funds from the upfront bond proceeds account to the bond expenditure appropriation. |
Not used |
6280000 |
Transfers to Other Funds – Unspecified |
Amounts, other than bond proceed transfers, transferred to other funds. |
Not used |
6360000 |
Bond Proceed Transfers from Other Funds |
Amount of bond proceed transfers from other funds. |
Not used |
6380000 |
Transfers from Other Funds – Unspecified |
Amounts, other than bond proceed transfers, transferred from other funds. |
Not used |
Most of the following level 2 and 3 Legacy Other Financial Sources/Uses accounts are not mapped to specific accounts because they may be included in one or more of the above other financial sources/uses groups or determined to be not needed beyond the legacy structure.
Account |
Account Name |
Account Definition |
Legacy |
Not used |
Financing Sources/Uses |
Summary account of other financing sources and uses. |
9800 |
Not used |
Interest on Interfund Loans |
Summary account of interest on interfund loans. |
9820 |
Not used |
Interfund Interest Revenue |
Interest collected and/or accrued on interfund building and construction loans or other loans between state funds. |
9821 |
Not used |
Interfund Interest Expense |
Interest expense on interfund building and construction loans and other loans between state agencies/departments. |
9822 |
Not used |
Other Sources |
Summary of other financing sources (legacy accounts 9831, 9832, and 9839). |
9830 |
Not used |
Proceeds of General Obligation Bonds |
Sale receipts of general obligation bonds by the state agencies/departments responsible for accounting for the Bond Fund. |
9831 |
Not used |
Receipt of Loan Principal Payments |
Receipts of outstanding loan principal owed to the state agencies/departments responsible for administering a specific loan program. |
9832 |
Not used |
Other Uses |
Summary of other financing uses. |
9840 |
Not used |
Interest on Bonds |
Payments for bonded debt interest expense. |
9841 |
Not used |
Principal on Bonds |
Repayment of bonded debt principal expense. |
9842 |
Not used |
Paying Agents’ Fees |
Bonded debt retirement expenses incurred by an agent of the state acting as a financial intermediary. |
9843 |
Not used |
Loan Principal Disbursements |
Payment or disbursement of loan principal by a state agency/department to another state agency/department, local government, private individual, or company. The loan is expected to be repaid at some future date. |
9844 |
Not used |
Refunds to Reverted Appropriations |
Abatements and reimbursements credited to reverted appropriations, and the abatements and reimbursements remitted as such to the State Treasurer but not ordered into the State Treasury until after reversion of the appropriation to which they apply. |
9891 |
4180100 |
Prior Year Revenue Adjustments |
Net difference between the amount of revenue accrued and reported at year-end and the actual revenue collected. |
9892 |
5802000 |
Prior Year Appropriation Adjustments |
The difference between expenditures, abatements, and reimbursements accrued as of the previous June 30 and the actual expenditures, abatements, and reimbursements as they are processed during the current fiscal year for appropriations no longer available for encumbrance. |
9893 |
Not used |
Surplus Adjustments |
Adjustments to surplus for which no other income or expenditure account is provided. |
9894 |