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03A Excess Earnings Account

Account code: 03A
Account title: Excess Earnings Account
Administering agency: 0100 - Bond Retirement and Interest
Fund type: AA - General Fund
Roll-up fund: AZ - Other Accounts in the General Fund
Cash type: 1 - Treasury Fund
SAAM budget type: Appropriated (A)
Interest earning authority:
Authority: RCW 39.42.120
Closing GL Code: 9238
Description: Excess earnings from capital project bond proceeds requiring refund to the U.S. Internal Revenue Department under arbitrage rules governing tax exempt bond issues.
Sources of revenue: Other Miscellaneous Revenue
Clientele: U.S. Treasury and invested capital project bond proceeds.
Effective date: 7/1/1988
Inactive date: