State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3868 – Other Operating Revenue – Pledged
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Legal Citations:
Revenue Type: Non-Cash — Other Revenue
Origin Date: September 1, 2001
Issue Date: 2001-09-01
Revised Date:

Description


To record other miscellaneous operating revenues pledged in support of revenue bonds. Receipts are recorded under the other general revenues column in the Government-wide Financial Statements 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 OTHER OPERATING REVENUE-PLEDGED
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



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