To record the movement of earned federal funds and indirect cost recoveries from the unappropriated receiving account to an appropriated account based on amounts appropriated by the legislature.

Beginning with H.B. 1, 80th Leg., R.S., the General Appropriations Act, Art. IX, appropriates agencies general revenue contingent on the collection of earned federal funds. Earned federal funds are swept to general revenue, therefore this revenue code is no longer needed.