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Transfer of funds from account no. 1000-6510-53807 (subscription IT arrangements) to account no. 1000-6510-54107 (software) in the amount of $2,469. This transfer is needed because GASB 96 changed the accounting standard regarding ownership criteria where the County has a non-cancelable right to control in excess of one year and should be considered capital in nature when determining ownership. Since this invoice was already charged to account code 53807, a journal entry will be created moving the expense from account 53807 to 54107. (State's Attorney's Office-Children's Advocacy Center)
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