State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3864 – Interest on State Deposits and Treasury Investments, Non-Operating Revenue – Operating Grants and Contributions
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 9-1-02
Issue Date: 2002-09-01
Revised Date:

Description


To record interest receipts from earnings on treasury investments and time deposits of proprietary and permanent funds. The code also includes interest on state funds collected and deposited locally that earn interest prior to being remitted to the state from the same GAAP fund types. Receipts are recorded under the Operating Grants and Contributions column in the Government-wide Financial Statements and as non-operating revenue in the Proprietary Fund Operating Statement. See code 3851 for non-operating interest receipts on state deposits and treasury investments that are not restricted to any program



Due Date


As stipulated in the contract covering investment payments



Collecting Agencies


  • The administering state agency



Deposit Funds


  • The appropriate fund or account



Notes




USAS Values


Appropriation Year 26
USAS Title INT ST DEP/TREAS INV,NON-OPER REV-OP G&C
Receipt Category 14 – Other
Receipt Type 70 – Interest and Dividends
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 02 – INTEREST AND INVESTMENT INCOME



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