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Pass Through Accounting Procedures - Table 5

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Procedures for Recording Pass Through (Subrecipient) Transactions Between Decentralized Higher Education Institutions (DHEI) and Other State Agencies and Institutions

Effective July 1, 1998:

Activity Action by Paying (Pass Through) Agency. Action by Receiving (Subrecipient) Agency.
Determine whether the transaction is a vendor or subrecipient relationship, using Table 1. Agree on relationship in conjunction with the subrecipient agency. Agree on relationship in conjunction with the pass through agency.
Document the basis for the determination of vendor/subrecipient. File documentation as appropriate (i.e., if subrecipient, file with grant workpapers) to be available for audit. File documentation as appropriate (i.e., if subrecipient, file with grant workpapers) to be available for audit.
Federal subrecipient relationship transaction - Decentralized Higher Education Institution (DHEI) receives funds from another state agency.

Receiving agency should have the appropriation to spend federal funds.
  • Use fund 1000
  • TC 371 to record disbursement
  • GLA 993 Cash transfer out-DHEI
  • Check MUST include CFDA number(s)
  • Transfer appropriation, if it is not with the Receiving DHEI
  • Use fund 0330
  • TC 002 to deposit check (GLA 550)
  • Prepare month end ATV using
  • TC 402 to reverse deposit, then
  • TC 130, GLA 992, Cash transfer in - DHEI, to record the "transfer"
  • ATV MUST include CFDA number(s)
Non-Federal subrecipient relationship transaction - Decentralized Higher Education Institution (DHEI) receives funds from another state agency.

Receiving agency should have the appropriation to spend funds.
  • Determine appropriate fund/fund detail
  • TC 371 to record disbursement
  • GLA 993 Cash transfer out-DHEI
  • Check MUST include source of funds
  • Transfer appropriation, if it is not with the Receiving DHEI
  • Use fund 0330
  • TC 002 to deposit check (GLA 550)
  • Prepare month end ATV using
  • TC 402 to reverse deposit, then
  • TC 130, GLA 992, Cash transfer in - DHEI, to record the "transfer"
  • ATV MUST include source of funds
Federal subrecipient relationship transaction - Decentralized Higher Education Institution (DHEI) pays funds to another state agency.

Receiving agency should have the appropriation to spend funds.
  • Cut check from DHEI A/P system
  • Record in fund 0330, GLA 550
  • Check MUST include source of funds
  • Prepare month end ATV using:
  • TC 214 to reverse suspense item
  • TC 570, GLA 993, Cash transfer out - DHEI, and appropriate fund/fund detail
  • Transfer appropriation, if it is not with the subrecipient agency
  • Use fund 1000
  • TC 056 to deposit check and record in GLA 992
  • DC MUST include CFDA number(s)
Non-Federal subrecipient relationship transaction - Decentralized Higher Education Institution (DHEI) pays funds to another state agency.

Receiving agency should have the appropriation to spend funds.
  • Cut check from DHEI A/P system
  • Record in fund 0330, GLA 550
  • Check MUST include source of funds
  • Prepare month end ATV using:
  • TC 214 to reverse suspense item
  • TC 570, GLA 993, Cash transfer out - DHEI, and appropriate fund/fund detail
  • Transfer appropriation, if it is not with the subrecipient agency
  • Use appropriate fund/fund detail
  • TC 056 to deposit check and record in GLA 992
  • DC MUST include source of funds