State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

Revenue Object 3867 – Interest Income, Other – Pledged
Skip to main content Skip to footer site map

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 9-1-01
Issue Date: 2001-09-01
Revised Date:

Description


To record interest receipts from earnings that are pledged in support of revenue bonds. Receipts are recorded under the Operating Grants and Contributions column in the Government-wide Financial Statements and as operating revenue in the Proprietary Fund Operating Statement.



Due Date




Collecting Agencies


  • The responsible state agency, college or university



Deposit Funds


  • The appropriate fund or account



Notes




USAS Values


Appropriation Year 26
USAS Title INTEREST INCOME OTHER-PLEDGED
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



Accessibility Policy