| 59900 |
VOLUNTARY
TRANSFERS |
Parent accounts for
voluntary transfers out children object codes 59901
- 59910. Parent accounts are for summary purposes
only; transactions are not posted. Objects under
this parent are used to record transactions that
represent voluntary transfers of financial resources
to other funds. Voluntary transfers are authorized
routine or non-routine transfers of funds which
represent a variety of objectives including non-mandatory
transfers of equity from one fund into another,
transfers requested by the board for specific objectives,
and subsidy payments by one fund on behalf of another.
Voluntary transfers do not include any transfers
of funds required to be made under legislative,
legal, contractual, or grant requirements. NOTE:
Voluntary transfers to all agency funds are considered
to be to outside sources and are reported as expenses.
See object 59909. |
| 59901 |
Transfer
to General |
Voluntary amounts
transferred to the general funds (1XX) from all
other funds. |
| 59902 |
Transfer to Auxiliary |
Voluntary amounts transferred to the
auxiliary funds (2XX) from all other funds. |
| 59903 |
Transfer
to Restricted |
Voluntary amounts
transferred to the restricted funds (3XX) from
all other funds. |
| 59904* |
Transfer to Restricted |
*CODE COMBINATION IS
NOW OBSOLETE IN CFS.
OBJECT IS OBSOLETE AS OF JUNE 1998.
OBJECT SUPERSEDED BY 59903. |
| 59905 |
Transfer
to Loan |
Voluntary amounts
transferred to the loan funds (5XX) from all other
funds. |
| 59906 |
Transfer to Endowment |
Voluntary amounts transferred to the
endowment funds (6XX) from all other funds. |
| 59907 |
Transfer
to Plant Fund |
Voluntary amounts
transferred to the plant funds (7XX - 8XX) from
all other funds. |
| 59909 |
Transfer to Agency |
Voluntary amounts transferred into the
agency funds from all other funds. Voluntary transfers
to the agency funds are considered to be transfers
to outside entities and are considered to be other
expenditures. |
| 59910 |
Transfer
to Same Fund |
Voluntary amounts
transferred to different accounts within the same
fund. |
