Account Types
19-Accounts
Business Owner
Accounting & Financial Management (AFM)
Business Rule
19-Accounts that were converted from 41-Accounts to 19-Accounts per GASB 84.
Definition
Per GASB 84 (January 2017), accounts that should be treated as Agency Funds were limited to Fiduciary Funds. All other types of activity held in 41-Accounts were transitioned to other Fund Types. Unclaimed Property and Pass-Through Accounts were transitioned to 19-Accounts.
Report Code
AGENCY
Report Code Definition Type
Report Code
Report Code Group
Field 5
Sort Key
10302
Updater
Financial Accounting & Reporting (FAR)
Accounting / FAR
Designated Funds