3.6.10 Working Advances from the Department of Social and Health Services (DSHS)
This guidance applies only to counties.
188.8.131.52 The DSHS provides working advances to local governments in conjunction with aging, mental health, developmental disabilities and alcohol and drug rehabilitation programs. They are provided in order to alleviate the cash flow problems associated with the time lag between your expenditures and reimbursements from the DSHS.
184.108.40.206 The working advances should be treated as fund debt rather than revenue and reported on the Schedule of Liabilities (Schedule 09).