State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 6060 – Other Financing Uses

 

Issue Date:

Purpose

Represents financing uses not specifically identified elsewhere such as outflows not required to be reported as governmental fund operating transfers-out or the amount for refunding bond proceeds which are deposited with the escrow agency. Such amounts are classified separately from expenditures on the governmental operating statement.

USAS Values

Normal Balance Debit
Account Type Nominal
GL Posting Level Detail [?]
Detail elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ, Appn, Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.



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