Short answer

You move it by recognizing the earned indirect cost as General Fund revenue with a Due To / Due From entry, not with an operating transfer (7915 / 8911). FASRG states: "The indirect cost was earned on the basis of the expenditures and is credited as revenue to the general fund." (FASRG v20 Module 1: FAR Appendices, p. 288)

The detail

Object 5829 is the state source you are seeing on drawdown: "This code is used to classify revenues realized from the Texas Education Agency for programs not specified above." (FASRG v20 Module 1: FAR Appendices, p. 145)

If the grant is federal, even if it is passed through TEA, the drawdown belongs in 5929 in its federal special revenue fund (201-289), not 5829 (FASRG v20 Module 1: FAR Appendices, pp. 16, 30, 151).

Why a Due To / Due From:

• FASRG budgets federal/state grants this way: "The indirect cost is budgeted in the general fund and the remainder of the grant is budgeted in the special revenue fund" (FASRG v20 Module 1: FAR Appendices, p. 287)
• Indirect is earned only after you have allowable grant expenditures. TEA guidance: "Indirect costs are calculated and reimbursed based on actual expenditures when reported in the Expenditure Reporting system," (TEA General and Fiscal Guidelines (effective 7/1/2025), p. 39)

Budget presentation: gross estimated revenue in the grant fund, less amount for indirect cost, = appropriations available in the grant fund. FASRG budgets $102,000 revenue, $2,000 indirect-cost recovery, $100,000 appropriations (FASRG v20 Module 1: FAR Appendices, p. 287):

Dr. Estimated Revenues 211-00-5929-00-000-Y-00-0-00 $102,000
    Cr. Estimated Revenues (Indirect Cost) 211-00-5929-01-000-Y-00-0-00 $2,000
    Cr. Appropriations 211-XX-(61XX-64XX)-00-XXX-Y-24-0-00 $100,000

For your state grant fund substitute XXX-00-5829-00 / XXX-00-5829-01. Same -01 split pattern.

Assume $26,000 of allowable direct expenditures and 2% rate = $520 earned, as in the FASRG quarterly-report illustration (FASRG v20 Module 1: FAR Appendices, p. 288).

Record the drawdown revenue (XXX-00-5829-00) at expenditures plus the indirect amount; the -01 entry below then moves the indirect part to 199. In FASRG's example, $26,000 of expenditures is recorded as $26,520 of revenue, with $1,520 Due from TEA (FASRG v20 Module 1: FAR Appendices, p. 288). If revenue is booked at expenditures only, the -01 entry leaves the grant fund short by the indirect amount.

FASRG illustrates the entries with Title I Fund 211 and Object 5929. Apply the same pattern to your state grant fund with Object 5829 (FASRG v20 Module 1: FAR Appendices, p. 288):

In your state grant special revenue fund, for amount earned:

• Debit Revenues, State Program Revenues Distributed by Texas Education Agency - Indirect Cost portion: XXX-00-5829-01-000-Y-00-0-00
• Credit Due to General Fund: XXX-00-2171-00-000-Y-00-0-00

This mirrors the FASRG entry: debit 211-00-5929-01-000-Y-00-0-00 and credit Due to General Fund. FASRG prints that credit as 199-00-2171, which is a misprint: FASRG's own settlement step clears 211-00-2171, so the credit belongs in the grant fund's 2171 (FASRG v20 Module 1: FAR Appendices, pp. 288-289).

In General Fund 199, same amount:

• Debit Due from Special Revenue Fund: 199-00-1262-00-000-Y-00-0-00
• Credit Revenues, State Program Revenues Distributed by Texas Education Agency: 199-00-5829-00-000-Y-00-0-00

This mirrors the FASRG entry: debit 199-00-1262 and credit 199-00-5929.

C. When cash is moved to clear the interfund balance:

Account	Debit	Credit
Due to General Fund XXX-00-2171-00-000-Y-00-0-00	$520
Cash and Temporary Investments XXX-00-1110-00-000-Y-00-0-00		$520
Cash and Temporary Investments 199-00-1110-00-000-Y-00-0-00	$520
Due from Special Revenue Fund 199-00-1262-00-000-Y-00-0-00		$520

(FASRG v20 Module 1: FAR Appendices, C.8.1 step 6, p. 289)

Cash advance itself is not revenue. FASRG records an advance as Dr. Cash 1110 / Cr. Deferred Inflow (Revenue) 2310 until earned (FASRG v20 Module 1: FAR Appendices, p. 287). Do not determine the amount due to Fund 199 until the applicable expenditures have occurred.

Do NOT move it with Object 7915 – Operating Transfers In. "This code is used to classify operating transfers from other funds of the school district." (FASRG v20 Module 1: FAR Appendices, p. 194) And FASRG warns: "Transferring revenues, expenditures, and expenses does not conform with generally accepted accounting principles (GAAP)." (FASRG v20 Module 1: FAR Appendices, p. 194)

In short: leave the expenditure in the grant, reduce the grant's 5829 revenue for the earned indirect portion via Due to General Fund, and pick it up as 199 General Fund 5829 revenue via Due from.

Where this comes from

• FASRG Update 20, Module 1: Financial Accounting and Reporting Appendices. Open the PDF
  • Fund codes: federal programs 201-289 (page 16 header), 289 (page 30), 429 State-Funded Special Revenue Funds (page 44)
  • 1262 Due from Other Funds: Special Revenue Fund (page 102); 2171 Due to Other Funds: General Fund (page 114)
  • 5829 State Program Revenues Distributed by Texas Education Agency (page 145); 5929 Federal Revenues Distributed by the Texas Education Agency (page 151)
  • 7915 Operating Transfers In (page 194); 8911 Operating Transfers Out (page 199)
  • C.8.1 Federally Financed Grant Funded Through TEA, Example 1: steps 1-2 (page 287), steps 3-4 (page 288), step 6 (page 289)
• TEA General and Fiscal Guidelines (effective 7/1/2025), Indirect Costs, page 39. Open the guidelines

Related questions

• What is the maximum indirect cost rate a Texas ISD may charge to Title I, Part A?
• What are the journal entries for a grant drawdown received after year end?