Issue Date:
Revised Date: 2005-09-01

Legal Cites

Object Type

Cash — Other Revenue

Origin Date


To record receipts from the state's participation in programs other than transportation (revenue code 3001), parks and wildlife (revenue code 3430), education (revenue code 3500), welfare/mental health and intellectual disability (revenue code 3600) and health (revenue code 3550) programs, financed in part by federal funds which are matched with cash from state and/or other funds as direct rather than "in kind" service costs. Reflects receipts that may be used for operating expenses at the discretion of the agency.

This code will be recorded as non-operating in proprietary funds and as operating -- capital grants and contributions in the government-wide financial statement.

See revenue code 3837 for year-end adjustment to classify federal grants restricted to capital expenditures of the program.

Due Date

Collecting Agencies

Deposit Funds


USAS Values

Appropriation Year 24
Receipt Category 14 – Other
Receipt Type 60 – Federal Receipts
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 03 – FEDERAL INCOME