3.6.10 Working Advances from the Department of Social and Health Services (DSHS)
This guidance applies only to counties.
18.104.22.168 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.
22.214.171.124 The working advances should be treated as fund debt rather than revenue.
126.96.36.199 In full accrual accounting, the receipt of a working advance should be recorded as follows:
|Long-Term Payable - Working Advance||$XXX|
188.8.131.52 In modified accrual accounting, the receipt of a working advance should be recorded as follows:
|Other Financing Source - Intergovernmental Loan||$XXX|