DCF Adjustment Codes Category Contract Code Contract Code Description Line Code Line Code Description Definition and Examples of Allocatable Activities DCF Adjustment 9001 DCF Prior Period Adjustment 9001 DCF Prior Period Adjustments Any adjustments resulting from a previous, closed contract are uploaded by DCF staff to this code. DCF Adjustment 9002 Audit Adjustment 9002 Audit Adjustment Adjustments resulting from Audit findings are uploaded by DCF staff to this code. DCF Adjustment 9005 General Accounts Receivable 9003 DCF Accounts Receivable Close Out Accounts receivable typically result from correction(s) of expenditure report(s) or large Medicare collection, etc. In order to help agencies identify monthly expenditures while in a "due to DCF" status, SPARC monthly reports list your current expenditures as paid with an offsetting amount in code 9005 for the DCF Accounts Receivable. All future payments will be netted against 9005 until the balance is eliminated.
