Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Pass-Through Activity
State Pass-Throughs
USAS Treatment of State Grant Pass-Throughs
Grant Pass-Through COBJs
Related expenditure/expense and revenue objects:
| Disbursing Agency | Receiving Agency | ||
|---|---|---|---|
| Object Group 39 | Description | Object Group 38 | Description |
| 7614 | State Grant Pass-Through Expenditure, Non-operating | 3725 | State Grant Pass-Through Revenue, Non-operating |
| 7615 | State Grant Pass-Through Expenditure, Operating | 3842 | State Grant Pass-Through Revenue, Operating |
Agency General Ledger Accounts (AGL)
At fiscal year-end, state grant pass-throughs must be matched and then eliminated statewide to ensure revenues and expenditures/expenses are not overstated. At the statewide level, state grant pass-through expenditures (7614 and 7615) must equal state grant pass-through revenues (3725 and 3842).
Monthly Monitoring of USAS Pass-Through Activity
DAFR8680 – Detail Account Activity by Fund Report
Make corrections to the AGL in USAS to ensure proper AGL information is recorded if your agency used T-codes that do not allow the AGL or failed to record the AGL on pass-through transactions. Request DAFR8680 monthly, which provides document-level detail for pass-through transactions. Items with blank AGLs appear at the top of the report. For more information, see DAFR8680 Detail Account Activity by Fund.