| 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.