State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3865 – Interest Income, Other 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 proprietary and permanent funds that are not identifiable to another code. 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. Object 3854 may be used for non-operating interest receipts that are not restricted to any program.



Due Date




Collecting Agencies


  • The administering state agency



Deposit Funds


  • The appropriate fund or account



Notes




USAS Values


Appropriation Year 26
USAS Title INTEREST INCOME OTHR 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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