Issue Date: 2003-09-01
Revised Date: 2004-04-01

Legal Cites

Object Type

Cash — Other Revenue

Origin Date

Description

To record cash receipt/deposits and make accrual adjustments for funds restricted to capital uses in a specific program. Donations, gifts and grants may be received from companies and/or individuals or projects or programs financed wholly or in part by these receipts and administered by the state. This code is reported as 'other revenue' for governmental funds, 'capital grants and contributions -- other capital grant revenue' under the capital grants and contributions column section on the government-wide statement of activities.

Due Date

As determined by the parties involved

Collecting Agencies

  • The administering state agency, college or university.

Deposit Funds

  • Credit of the appropriate fund or account

Note

Title changed 4-1-04. This code reflects receipts that are restricted to capital expenditures of the program. This code will be reported as capital contributions in the program revenue -- capital grants and contributions column on the government-wide statement of activities.

See code 3881 for recording cash receipts/deposits and making accrual adjustments for funds that are not restricted to a specific program.

See code 3892 for recording the donations of capital assets that are restricted for use in a specific program.

See code 3894 for recording the donation of capital assets that are not restricted for use in a specific program.

See code 3740 for receipts that may be used for either capital expenditures or operating expenses at the discretion of the agency. This code is reported as non-operating revenue on the operating statement and as program revenue -- operating grants and contributions on the government-wide statement of activities.

USAS Values

Appropriation Year 24
USAS Title CASH RCPT-CAP CONT/CAP G&C-OTH GRANT REV
Receipt Category 14 – Other
Receipt Type 40 – Donation or Grant
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE