This code is for USAS higher education initial loading and year end closing purposes only and should be used to record Skiles Act funds presented in the Annual Financial Report. Skiles Act funds are part of tuition revenue which supports debt service on universities' buildings, institutional renovation, and repair and maintenance projects.

RESTRICTED: May be used only by institutions of higher education with Appropriated Fund 9999, Funds Held Outside the Treasury, and only to record non-cash transactions. Reactivated for AY 02 forward to eliminate subfund reporting and to support proprietary reporting.