State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3863 – Interest on Investments, Obligations and Securities, Non-Operating Revenue – Operating Grants and Contributions
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 9-1-02
Issue Date: 2002-09-01
Revised Date:

Description


To record interest receipts related to investments, obligations and securities in proprietary and permanent funds. Receipts in proprietary funds are restricted to the use of a program. Receipts are recorded under the Operating Grants and Contributions column in the Government-wide Financial Statements and as non-operating revenue in the proprietary fund operating statement. See code 3855 for non-operating interest receipts on state investments, obligations and securities that are not restricted to any program.



Due Date




Collecting Agencies


  • The administering state agency



Deposit Funds


  • The appropriate fund or account



Notes




USAS Values


Appropriation Year 26
USAS Title INT INV/OBLIG/SECURITY,NON-OP REV-OP G&C
Receipt Category 14 – Other
Receipt Type 70 – Interest and Dividends
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 02 – INTEREST AND INVESTMENT INCOME



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