A. RECORDING GENERAL TRANSACTIONS:

035. APPROPRIATION FORWARD TO NEW FISCAL YEAR
This transaction code is used to carry forward appropriations/authorizations from the prior fiscal year to the current fiscal year. This transaction code is used in the new fiscal year.

055. RECLASSIFY DEFERRED REVENUE AS REVENUE
This transaction code should be used to reclassify as revenue of the current fiscal year those collections which were classified in a prior year at date of deposit as deferred revenue. This code must be used on a Journal Voucher prepared on a Voucher Form 60.

090. DEBIT SPECIFIED GENERAL LEDGER ACCOUNT
This transaction code may be used by Central State Finance staff in the Comptroller General's Office. The number of the STARS general ledger account to be debited must be entered on the Form 60 in the left-hand portion of the column labeled "C.G. Use Only" or in positions 133-135 of the detail record for automated input. Amounts recorded with this transaction code MUST be offset byamounts recorded with transaction code 095 in order to preserve equality of debits and credits in the accounting system.

095. CREDIT SPECIFIED GENERAL LEDGER ACCOUNT
This transaction code may be used by Central State Finance staff in the Comptroller General's Office. The number of the STARS general ledger account to be credited must be entered on the Form 60 in the left-hand portion of the column labeled "C.G. Use Only" or in positions 133-135 of the detail record for automated input. Amounts recorded with this transaction code MUST be offset by amounts recorded with transaction 090 in order to preserve equality of debits and credits in the accounting system.

135. APPROPRIATIONS FORWARD FROM PRIOR FISCAL YEAR
This transaction code is used to record the transfer of appropriations from prior fiscal year to current fiscal year. This transaction code is used in the old fiscal year.