Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3881 – Cash Receipt – Capital Contributions/General Revenue Capital Contributions – Distributions

To record cash receipts/deposits and make accrual adjustments for funds that are not restricted to capital uses in a specific program. Donations, gifts and grants may be received from companies and/or individuals or projects or programs financed wholly or in part by these receipts and administered by the state. This code is reported as 'other revenue' for governmental funds, 'capital contributions' for proprietary funds and 'general revenue -- capital contributions (distributions)' under the General Revenue section on the government-wide statement of activities.

Used to record amounts deposited into the Treasury from the corpus of the Permanent Fund for Tobacco Education and Enforcement held outside the treasury. These corpus amounts are deposited to General Revenue Accounts 5044, 5045, and 5046 to pay debt service on bonds issued by the Cancer Prevention and Research Institute of Texas (542). Interest amounts are deposited to these same accounts under Revenue Object 3851 – Interest on State Deposits and Treasury Investments – General, Non-Program.

As determined by parties involved

This code reflects receipts that are not restricted to capital expenditures of the program.

See code 3833 for recording cash receipt/deposits and making accrual adjustments for funds that are restricted to a specific program.

See Code 3892 for recording the donation of capital assets that are restricted for use in a specific program.

See code 3894 for recording the donation of capital assets that are not restricted for use in a specific program.

See code 3740 for receipts that may be used for either operating expenses or for capital expenditures at the discretion of the agency. This code is reported as non-operating revenue on the statement and as program revenue -- operating grants and contributions on the government-wide statement of activities.