State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3791 – Deposit of Cash Bonds to Secure Liability
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Legal Citations:
  • Various
Revenue Type: Cash — Other Revenue
Origin Date:
Issue Date:
Revised Date:

Description


To record the receipts of cash securities placed with the treasury to secure the payment of taxes or performance of responsibilities as required by statute.



Due Date


When bond is posted.



Collecting Agencies


  • The responsible state agency.



Deposit Funds


  • Credit of the appropriate fund or account.



Notes


If there is a change in the status of this money (i.e. default), that requires these funds to be brought into the treasury, clearance will be accomplished using an applicable revenue code. Revenue code 3791 cannot be used to clear these funds into the treasury.



USAS Values


Appropriation Year 26
USAS Title DEPOSIT CASH BONDS SECURE LIAB
Receipt Category 14 – Other
Receipt Type 50 – Transfers
Object Group 16 – Agency/Trust Transactions (Revenue Objects)
USAS Status A
Rev/Exp Category 00 – REVENUE OBJ/INTERFUND & INVESTMENT TRANS



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