| Issue Date: | 1995-09-01 |
|---|---|
| Revised Date: |
Legal Citations
Codes
| Out | In | For |
|---|---|---|
| 7984 | 7984 | General Revenue Fund (0001) (Unappropriated) |
| 7984 | 7984 | Unemployment Compensation Special Administration (0165) |
Purpose
To record the transfer made by agencies from trust funds, special funds, federal grants, restricted fee accounts or private grants held in General Revenue Fund (0001) to reimburse the General Revenue Fund (0001) and GR Account -- Unemployment Compensation Special Administration (0165) for transfers made to Unemployment Compensation Benefit Trust Fund (0937) by Texas Workforce Commission for employment benefits paid to former state employees whose salary was paid from such funds.
Only an agency which pays salaries out of special funds, dedicated accounts, local funds, or trust funds is obligated to repay the General Revenue Fund (0001). No reimbursement action is necessary for agencies paying salaries out of the General Revenue Fund (0001) or grants held in general revenue fund except for the amount of grants which exceed the amount identified in the method finance area of the General Appropriation Bill. Refer to Accounting Policy Statement 003 for additional information.