SPA Fiscal Year-End Instructions (External Agency)

Accruals for due to/from, pass-through's and transfers with other agencies

 All Federal and State pass-through records entered in SEFA & SPTR web applications, including intra-system activity All records must be balanced and finalized - Intra-system activity is not entered in USAS, this is a valid reconciling item Financial Analyst must certify SPTR if there is intra-system activity