Can the department charge an expense to a Provision Account?

Provision accounts are holding accounts with allocations for distribution to other accounts. They should have budgets, but no expenditures. There are two types of accounts:

• The account number starts with an 8, but is not an agency account. These will have a UAS Code 800000.
• The account number is in the regular account structure, in the range of 40XXXX – 78XXXX, with an Annual Report Code 800000.