Issue Date:
Revised Date:

Legal Cites

Object Type

Cash — Other Revenue

Origin Date


To record reimbursement of all or part of prior recorded expenditures, where reimbursement is received from a source other than original expenditure payee or reimbursement is for agency expenditures where no original expenditures were made (for example: witness fees for state employees expert testimony).

Due Date

At time of receipt.

Collecting Agencies

Deposit Funds


This code does not apply to the refund of an expenditure where the refund is received from the original payee; a normal refund of expenditure code will be used.

USAS Values

Appropriation Year 24
Receipt Category 14 – Other
Receipt Type 90 – Other Receipts
Object Group 22 – Refund of Expenditure
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE