| 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 | 25 |
|---|---|
| USAS Title | GRANT EXP-OPEB RELATED |
| Object Group | 19 – Financial Reporting (Non Expenditures) |
| USAS Status | A |
| Rev/Exp Category | NA – NOT APPLICABLE |