Issue Date:
Revised Date: 2003-09-01

Legal Cites

Object Type

Cash — Other Revenue

Origin Date

Description

To record receipt of donations, gifts, grants from companies and/or individuals for projects or programs financed wholly or in part by these receipts and administered by the state.

Due Date

As determined by the parties involved.

Collecting Agencies

  • The administering state agency, college or university

Deposit Funds

  • Credit of the appropriate fund or account

Note

Title changed 9-1-03. This code reflects receipts that may be used either for operating expenses or for capital expenditures at the discretion of the agency. Reported as non-operating revenue on the operating statement and as program revenue-operating grants and contributions on the government-wide statement.

See revenue code 3833 for receipts that are restricted to capital expenditures of the program. This code is reported as capital contributions on the operating statement and as capital contributions in the program revenue-capital grants and contributions column on the government-wide statement of activities.

See revenue code 3894 for receipts that are not restricted to capital expenditures of the program. This code is reported as capital contributions on the operating statement and capital contributions under the General Revenue Section on the government-wide statement of activities.

USAS Values

Appropriation Year 20
USAS Title GIFT/GRNT/DONATION-NONOP/PROG REV-OP G&C
Receipt Category 14 – Other
Receipt Type 40 – Donation or Grant
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE