State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3688 – Higher Education, Tuition and Fees – Pledged

 

Legal Citations:
Revenue Type: Cash — Education
Origin Date:
Issue Date: 2001-09-01
Revised Date:

Description


To record tuition and fees which are pledged for bond repayments. This code will classify the money as pledged funds in the operating revenue section of the proprietary fund operating statement and as tuition revenue in the Charge for Services column in the Government-wide Financial Statement. See code 3505 for tuition fees that are not pledged.



Due Date




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Notes




USAS Values


Appropriation Year 26
USAS Title HIGHER ED, TUITION AND FEES - PLEDGED
Receipt Category 11 – Education
Receipt Type 20 – Non-Commercial Licenses and Permits
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 01 – LICENSES, FEES, FINES, AND PENALTIES



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