Account is to be used by primary government agencies only for transfers-in from the Coronavirus Relief Fund received from the Office of State Budget and Management. This account should only be used for receipts from this fund. Note: The 48CXXXXX accounts should NOT be used for transactions between primary government agencies and component units including universities. Resource flows between a primary government and its discretely presented component units (and between component units) should be reported as external transactions, that is, as revenues and expenditures.