State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3880 – Sale of General Obligation/Revenue Bonds
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 2003
Issue Date: 2001-09-01
Revised Date: 2007-06-25

Description


To record proceeds from the sale of general obligation or revenue bonds by a state agency authorized to issue bonds in statute or the Texas Constitution.



Due Date


At the time of sale



Collecting Agencies


  • The administering state agency



Deposit Funds


  • The appropriate fund or account



Notes




USAS Values


Appropriation Year 26
USAS Title SALE OF GO/REVENUE BONDS
Receipt Category 14 – Other
Receipt Type 56 – Investments, Loans, Advances
Object Group 02 – Bond Proceeds
USAS Status A
Rev/Exp Category 23 – BOND AND NOTE PROCEEDS



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