5,002 Uniform Transfer Account Classification
Posted on October 21, 2021 at 12:49 PM by Kansas Department of Administration
DIVISION OF ACCOUNTS AND REPORTS
POLICY MANUAL
Revision Date 07/01/11
Filing Number 5,002
Date Issued 07/11
SUBJECT
Uniform Transfer Classification Accounts
PURPOSE
To identify and define the transfer classifications prescribed by the Director of Accounts and Reports for use in the state accounting system.
AUTHORITATIVE REFERENCES
K.S.A. 75-3728
GENERAL INFORMATION
Introduction
K.S.A. 75-3728 makes the Director of Accounts and Reports responsible for formulating a central accounting system and maintaining central accounting records. This statute requires state agencies to maintain uniform classificationsof accounts and reports as prescribed by the Director. This statute further requires the Director to design, revise, and direct the use of accounting records and fiscal procedures and
prescribe uniform classifications for all state agencies.
prescribe uniform classifications for all state agencies.
PROCEDURES
None
CONTACT SOURCES
1. Requests to establish, revise, or delete transfer accounts should be directed to:
Division of Account and Reports
Administrative Operations Section
Financial Integrity Team
2. Requests for assistance in determining proper transfer account classifications,
when the proper classification cannot be determined from the account listing or
coding guide, should be directed to:
Division of Accounts and Reports
Administrative Operations Section
Delegated Audit Team
TRANSFER CLASSIFICATION ACCOUNTS
A transfer is transaction which decreases a fund balance in the State Treasury and
increases another fund balance in the State Treasury by an equal amount as required by statute, project grant, or revenue bond covenant, etc. This does not include transfers for reimbursement of services, commodities or equipment.
7600 REVENUE TRANSFERS
*76000 Revenue Transfers
766010 Operating Transfers In
766020 Operating Transfers Out
766030 Residual Transfers In
766040 Residual Transfers Out
766050 Federal Subgrant Transfers In
766070 Operating Transfers In – Interest Allocation
766080 Operating Transfers Out – Interest Allocation
766090 Revenue Transfer – State General Fund
766100 State Fair Capital Improvements Transfers
766110 Local Ad Valoreum Tax Reduction Transfers
766120 School District Income Tax Transfers
766140 County and City Revenue Sharing Transfers
766150 School District Capita
l Improvements Transfers
766160 State Water Plan Transfers
766170 Faculty Distinction Matching Transfers
766190 State Highway Fund Transfers
766200 To From Plan Administrators Transfers
766210 Advances to Holding Account Transfers
766220 Refund of Advances to Holding Account Transfers
769130 Agency Funds Authorized Debt Service Transfers
*Intermediate Classification – Do not use; A more detailed classification must be used.
*Intermediate Classification – Do not use; A more detailed classification must be used.
7700 EXPENSE TRANSFERS
*77200 Debt Service Transfers
772100 Debt Service Transfer Principal
772110 Debt Service Transfer Interest
772120 Debt Service Transfer Arbitrage
77300 Expense Transfers
773100 Federal Subgrant Transfer Out
773200 Federal Indirect Cost Transfer Out
773290 Federal Indirect Cost Transfer In
773300 Interfund Transfer Out
773800 To Trustee for Defeased Bonds Transfers
*Intermediate Classification – Do not use; A more detailed classification must be used.
*Intermediate Classification – Do not use; A more detailed classification must be used.
There are no comments yet.
