PAGE | ||
1. | GENERAL INFORMATION | 7-1 |
1.1 Statutory References | 7-1 | |
1.2 Use of Transfer Lists | 7-1 | |
1.3 Accounting Entries | 7-1 | |
2. | TRANSFER DOCUMENTS | 7-2 |
2.1 Transfer Lists | 7-2 | |
2.2 Transfer Certificate, CO-607 | 7-2 | |
2.3 Transfer Invoice, CO-608 | 7-3 | |
2.4 Distribution of Transfer Lists | 7-4 | |
2.5 Quick Reference Check List (Transfer Lists) | 7-5 | |
3. | TRANSFER LIST USES | 7-8 |
3.1 Sales of Goods or Services | 7-8 | |
3.2 Transfers of Grants | 7-8 | |
3.3 Temporary Financing of Personal Services Costs | 7-8 | |
3.4 Intra-Agency Charges for the Sake of Expediency | 7-8 | |
3.5 Restrictions on Charges Between Budgeted Appropriations | 7-9 | |
4. | AGENCY CORRECTION OR ADJUSTMENT REPORT USES | 7-10 |
4.1 General Information | 7-10 | |
4.2 Expenditure Correction (Doc Type EC) | 7-10 | |
4.3 Expenditure Transfer (Doc Type ET) | 7-10 | |
4.4 Revenue Transfer (Doc Type RT) | 7-11 | |
5. | FISCAL YEAR END | 7-12 |
6. | EXHIBITS | 7-13 |
6.1 Agency Correction or Adjustment Report, CO-604 | 7-13 | |
6.2 Transfer Certificate, CO-607 | 7-15 | |
6.3 Transfer Invoice, CO-608 | 7-16 | |
ACCOUNTING MANUAL | 7-0-1 | APRIL 1997 |
6.4 Record of Pending Receipt, CO-610 - Transfer Example (Doc Type ST) | 7-18 | |
6.5 Record of Pending Receipt, CO-610 - Transfer Example (Doc Type ET) | 7-19 | |
7. | FORMS COMPLETION AND DESCRIPTION | 7-20 |
7.1 Agency Correction or Adjustment Report, CO-604 | 7-20 | |
7.2 Transfer Certificate, CO-607 | 7-25 | |
7.3 Transfer Invoice, CO-608 | 7-28 | |
ACCOUNTING MANUAL | 7-0-2 | APRIL 1997 |