State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3873 – Interest on Investments, Obligations and Securities -Operating Revenue – Operating Grants and Contributions
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date:
Issue Date:
Revised Date: 2020-09-14

Description


To record interest receipts related to investments, obligations and securities in proprietary and permanent funds. Receipts in proprietary funds are restricted to the use of a program. 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.

See code 3855 for interest receipts on state investments, obligations and securities 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 INT ON INV/OBLIG/SECURITY-OP 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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