7.2 Transfer Certificate, CO-607
FORM NAME: TRANSFER CERTIFICATE (CO-607)
PURPOSE: Form CO-607 is used in conjunction with one or more Transfer
Invoice forms (CO-608) to make a transfer list. The list is used to
settle claims between State agencies (inter-agency) and between
appropriations or funds administered by a single agency
(intra-agency).
DISTRIBUTION: COMPTROLLER, CREDITOR AGENCY

COMPLETION INSTRUCTIONS:

The CO-607, Transfer Certificate, contains the revenue portion of a transfer list for inter-agency claims. This form should be used for both the revenue and expenditure portions of a transfer list for intra-agency claims. Read the introduction to this section of the manual and paragraph 2.2 for further details.

X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
1 2 DOC TYPE/DOCUMENT TYPE
Three types available are listed below, explained in detail in
paragraph 2.2 and decoded on the form for quick reference:

ST = Service Transfer (inter-agency)
GT = Grant Transfer
ET = Expenditure Transfer

2 4 ORIG AGENCY/ORIGINATING AGENCY
Number of the creditor agency. See coding Table 3.2, located in the coding section of the State Accounting Manual, for available codes.
3 8 DOCUMENT NUMBER
Pre-printed number.
4 2 FISCAL YEAR
Higher side of fiscal year; e.g. fiscal year 95/96 = 96.
ACCOUNTING MANUAL 7-25 APRIL 1997
X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
5 6 ACCRUAL DATE (MMDDYY)
Reserved for future use - do not complete
6 4 AGENCY
The number of the creditor agency. Use the appropriate
number from coding Table 3.2.
7 7 COST CENTER
Fund and SID to be credited with revenue or reduction of
expenditure.

Fund = positions 1-4. See coding Table 3.1 for available
codes.

SID = positions 5-7.

8 5 REV/EXP OBJECT
REVENUE/EXPENDITURE OBJECT
REV OBJECT
To be used when preparing Service Transfers and Grant
Transfers. Represents standard account coding for report-
ing revenue by account. Position 5 must be zero unless
specified by the State Comptroller. See coding Table 3.3
for available codes.
EXP OBJECT
To be used when preparing Expenditure Transfers. Repre-
sents detail coding for reporting expenditures by clas-
sification. Major object is positions 1-2; minor object is
positions 3-5. Position 5 must be zero until specific 3 digit
minor objects have been assigned by the Comptroller. See
coding Table 3.4 for available codes.
9 13.2 AMOUNT
The appropriate amount of the coding line.
ACCOUNTING MANUAL 7-26 APRIL 1997
X-REF MAX
NUMBER LENGTH NAME/DESCRIPTION
AGENCY TAIL (FUNCTION, ACTIVITY AND EXTENSION)
10 4 FUNCTION
Four position function code to be used by agencies to
further classify the committed amount.
11 9 ACTIVITY
Nine position activity code to be used by agencies to further
classify the committed amount.
12 7 EXTENSION
Field available to agencies for additional classification of
commitment. This field will not be data entered centrally.
13 TOTAL
The total of amounts listed on the coding lines above.
14 PREPARED BY
Name of creditor agency contact person.
15 TELEPHONE NO./TELEPHONE NUMBER
Telephone number of creditor agency contact person.
16 6 DATE
Date the form was prepared.
17 AUTHORIZED SIGNATURE
Signature (do not use rubber stamp) of the creditor agency's
fiscal person responsible for the commitments and
expenditures of the agency.
18 TITLE
Title of the person signing in block number 17.
19 6 DATE
Date the transfer is approved.
ACCOUNTING MANUAL 7-27 APRIL 1997

Transfer Certificate, CO-607

Transfer Certificate, CO-607
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