Issue Date:
Revised Date:

Object Type

Cash — Other Expenditures

Reference

Description

To record principal of secured and unsecured loans made to political subdivisions of the state.

Expenditure code 7701 includes, but is NOT limited to:

  • Inter-Library Loan
  • Loans (political subdivisions)

Note

These loans may be secured by bonds issued, for example, for Water Development Projects; or unsecured through appropriations which are to be repaid.

USAS Values

Appropriation Year 20
USAS Title LOANS TO POLITICAL SUBDIVISION
Object Group 13 – Loans - Expenditure Objects
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES