State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3761 – Insurance Premium Contributions – Other

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: September 1, 1993
Issue Date: 1993-09-01
Revised Date: 2016-09-01

Description


To record the receipt of insurance premium contributions paid by the employee including COBRA premium contributions, including payments to health savings accounts. Health savings accounts deposited to Fund 0973.



Due Date


As provided by law



Notes


Health savings accounts added by H.B. 966, 84th Leg., R.S., effective 9/1/2016.



USAS Values


Appropriation Year 26
USAS Title INS PREMIUM CONT-OTHER
Receipt Category 14 – Other
Receipt Type 92 – Employee Benefits
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE



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