C. RECORD APPROPRIATIONS, REVENUE AND/OR CASH TRANSFER:

300. TRANSFER APPROPRIATIONS/AUTHORIZATIONS - TO
This transaction code is used to record the incoming transfer of appropriations.

306. SHORT-TERM INTERFUND LOAN - TO
This transaction code is used for the entry to increase the subfund which is borrowing the funds for front-end financing.

307. SHORT-TERM INTERFUND LOAN REPAYMENT - TO
This transaction code is used to record repayment of front-end financing in the lending sub-fund.

308. LONG-TERM INTERFUND LOAN - TO
This transaction code is used to record the transfer of note proceeds to the receiving agency and subfund. The payable is also recorded as "Advance from Other Funds."

309. REVERSE TRANSFER TO CAPITAL RESERVE FUND
This transaction code is used by the Comptroller General to transfer cash from the State Treasurer's Office Subfund 4576, Capital Reserve Fund-Principal, to the Budget and Control Board, Capital Expenditure Fund, if required due to a mid-year appropriation reduction.

310. INDIRECT COST/OPERATING TRANSFERS IN - TO
This transaction code is used to record incoming indirect cost payments and operating transfers in. When this code is used, transaction code 360 or 365 must also appear on the same document in the same amount. Transaction code 310 should not be used to correct a revenue initially recorded with an incorrect mini-code, sub-fund, or object code; instead, reverse the incorrect revenue transaction by using an "R" and record it correctly using an appropriate 2XX transaction code. When used to record operating transfers in, this transaction code may be used only with revenue object codes having the word "transfer" in the title. In this case, the same revenue object code must be used for both the "To" and "From" transactions.

312. PREPAID INDIVIDUAL INCOME TAX
This transaction code will be used to record the prepayment of Individual Income Tax to the Department of Revenue and Taxation.

314. RESIDUAL EQUITY TRANSFER - IN
This transaction code is used to record incoming residual equity transfers. Under generally accepted accounting principles, residual equity transfers are nonrecurring or nonroutine transfers of equity between funds -- for example, contribution of Enterprise Fund or Internal Service Fund capital by the General Fund, subsequent return of all or part of such contribution to the General Fund, and transfers of residual balances of discontinued funds to the General Fund or a Debt Service Fund. This transaction code s