| Issue Date: | 2001-09-01 |
|---|---|
| Revised Date: | 2020-08-05 |
Legal Citations
- Government Code sec. 403.011, sec. 403.012
- Agency Enabling Statute
Object Type
Non-Cash — Other Revenue
Origin Date
Description
To record federal receipts restricted for capital purposes. This code is used as a year-end adjustment to classify federal receipts as contributed capital on the proprietary fund operating statement and in the Capital Grants and Contracts on the Government-wide Financial Statement.
See cash federal codes 3001, 3002, 3430, 3431, 3500, 3501, 3550, 3551, 3600, 3601, 3621, 3622, 3700, 3701 and 3797 for receipts which may be used for either operating or capital expenditures of the program at the discretion of the agency. See codes 3740 and 3833 for gifts, grants or donations from other than federal sources.
Due Date
Collecting Agencies
The responsible state agency, college or university.
Deposit Funds
The appropriate fund or account.
Note
This code will create a reconciling item in reconciling federal revenue in the operating statement to federal revenues in the federal schedule.
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | FED GRNT-REPT ONLY-CAPITAL GRNT/CONTRIB |
| 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 |