State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3782 – Repayments from Political Subdivisions/Other of Loans/Advances

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date:
Issue Date:
Revised Date: 2010-09-01

Description


Receipts from loan repayments or return of advances from political subdivisions and other individuals where a more specific code is not available. Original loan or advance (grant) must be authorized by law.



Due Date


As stated in the loan agreement.



Collecting Agencies




Deposit Funds




Notes


Updated to include advances due to a change in accounting treatment of grants. Grants are treated as an advance and recognized as an expense after all grant conditions have been met.



USAS Values


Appropriation Year 26
USAS Title REPYMTS FRM POLITICAL SUB/OTH OF LNS/ADV
Receipt Category 14 – Other
Receipt Type 90 – Other Receipts
Object Group 12 – Loans - Revenue Objects
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE



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