Pass-Through Activity
- Federal Pass-Throughs
- State Pass-Throughs
- Recognition of State Grant Pass-Through Funds
- State Grant Pass-Through Issues
- State Grant Pass-Through Year-End Accrual Policy
- USAS Treatment of State Grant Pass-Throughs
- Recording State Grant Pass-Through Expenditures
- Recording State Grant Pass-Through Revenue
- Cash Conduit – Proper Fund Type for Reporting of Pass-Throughs
- Pass-Through Refund From Funds Held Outside the State Treasury Prior to Aug. 31, 20CY
- State Grant Pass-Through Schedule
- Instructions for the SPTR Web Application
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
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References
Resources
- Agency Fiscal Year-End USAS Adjustments and AFR Checklist
- Step 1 – General Cleanup
- Step 2 – Review USAS Balances
- Step 3 – Investments
- Step 4 – Interagency Activity
- Step 5 – Binding Encumbrance and Payables
- Step 6 – General Revenue Reconciliation
- Step 7 – Statement of Cash Flows
- Step 8 – Notes to the Financial Statements
- Step 9 – Supplementary Schedules
- Step 10 – Analyze USAS Reports
- Step 11 – Review USAS Information
- Step 12 – Verify DAFRs and Complete AFR
- View Entire Checklist
- FAQs
- Definitions
- Appendices