Lesson 1: State Grant Pass-Through Funds

Overview

State grant pass-throughs between agencies occur when agencies have an appropriation with the authority to grant that money to another agency and retain administrative responsibilities for that money. This lesson describes the accounting literature and the Comptroller’s office policies related to state grant pass-through. It also compares the state pass-through grant funds to vendor activity funds by providing useful tips in funds classification.

Acronyms

There are quite a few acronyms that may be new to you in this course. If you need to refresh your memory on their meanings, refer to the Glossary in the left navigation menu.

Note: All references to agency or agencies in this tutorial refer to any state agency, university or component unit that has an agency number.

Next: Accounting Literatures