State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3726 – Federal Receipts – Indirect Cost Recoveries
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: September 1, 1993
Issue Date: 1993-09-01
Revised Date: 2017-09-05

Description


Indirect costs are those:

  • incurred for a common or joint purpose benefiting more than one cost objective; and
  • not readily assignable to cost objectives specifically benefited, without effort disproportionate to results achieved.

Indirect costs include expenditure for "overhead" services provided by other agencies and are a component of earned federal funds.



Due Date


Upon receipt of funds



Collecting Agencies


  • Various state agencies, colleges and universities.



Notes


This code does not include other earned federal funds (see revenue code 3702). This code does not include deposits of higher education, indirect costs earned on state, local and private funds (see revenue codes 3508, 3514, 3533).



USAS Values


Appropriation Year 26
USAS Title FEDL RECEIPTS-INDIRECT COST RECOVERIES
Receipt Category 14 – Other
Receipt Type 60 – Federal Receipts
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 03 – FEDERAL INCOME



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