State of Texas – Fiscal Management

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Revenue Object 3804 – Other Postemployment Benefits (OPEB) Grant Revenue

 

Legal Citations:
Revenue Type: Non-Cash — Other Revenue
Origin Date: Sept. 1. 2019
Issue Date: 2019-09-17
Revised Date:

Description


To record Medicare Part D Retiree Drug Subsidy payments as grant revenue to the state's other postemployment benefits plans (OPEB). Added per GASB Statement No. 75.



Due Date




Collecting Agencies




Deposit Funds




Notes


Restricted for use by Financial Reporting, Comptroller of Public Accounts.



USAS Values


Appropriation Year 26
USAS Title GRANT REVENUE/OPEB RELATED
Receipt Category 00 – Not applicable
Receipt Type 00 – Not applicable
Object Group 18 – Financial Reporting (Non Revenues)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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