Issue Date:
Revised Date:

Legal Cites

Object Type

Cash — Other Revenue

Origin Date


To record reimbursement, at cost, of a fund or account in treasury from a fund not in the treasury (local funds). These transfers result from agency having local income generating enterprise that makes periodic reimbursements of expenses paid from money in treasury.

Due Date

As agreed upon by activities involved.

Collecting Agencies

Deposit Funds


These non-governmental receipts increase both cash and budget in the appropriation from which the original expenditure was made.

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