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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

State Pass-Throughs
State Grant Pass-Through Year-End Accrual Policy

Year-end considerations for state grant pass-throughs:

  • Agency A COBJ 7614 or 7615 state grant pass-through expenditure must equal Agency B COBJ 3725 or 3842 state grant pass-through revenue.
  • COBJ 7614 or 7615 and 3725 or 3842 must equal the state grant pass-through amounts on Exhibit II and/or Exhibit IV.
  • The amounts on DAFR8910 for COBJs 3725 and/or 3842 and 7614 and/or 7615 must equal the pass-through amounts on Exhibit II and/or Exhibit IV.
  • All items on DAFR8910 must have the proper AGL. All no post (NP) items must be corrected prior to fiscal year-end.