State Pass-Through Activities Tutorial
Lesson 2: Accounting Treatments
Comptroller Objects (COBJs)
This section describes the COBJs used in recognition of state pass-through grant funds. The following table illustrates these COBJs by categorizing them as either disbursing agency or receiving agency.
| Disbursing Agency – COBJs & Descriptions | Receiving Agency – COBJs & Descriptions |
|---|---|
| 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 |
The use of operating versus non-operating COBJs determines the classification of transactions when producing the statement of cash flows. For more information on operating transactions, see Statement of Cash Flows 
on the AFR Reporting Requirements’ website.
Next: State Pass-Through for Funds within the State Treasury