Issue Date: 2018-09-01
Revised Date:

Object Type

Non-Cash — None

Reference

Description

To record grant expenses related to state contributions for other post employment benefits of school district employees and emergency services personnel in accordance with GASB Statement No. 75. This grant expense is recorded in governmental activities in the state’s Statement of Activities. This is a non-cash expense object.

Note

RESTRICTED: This code may be used only by the Financial Reporting Section of the Comptroller's office (902).

USAS Values

Appropriation Year 20
USAS Title GRANT EXP-OPEB RELATED
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE