Issue Date: | |
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Revised Date: | 2003-09-01 |
Legal Cites
- Government Code sec. 403.011, sec. 403.012
- Special Enabling Legislation
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 | 24 |
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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 |