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03K Industrial Insurance Premium Refund Account

Account code: 03K
Account title: Industrial Insurance Premium Refund Account
Administering agency: 2350 - Department of Labor and Industries
Fund type: BA - Special Revenue Funds
Roll-up fund: BD - Central Admin and Regulatory Fund
Cash type: 2 - Treasury Trust Fund
SAAM budget type: Budgeted (Nonappropriated/Allotted) (B)
Interest earning authority: 43.79A.040
Authority: RCW 51.44.170
Closing GL Code: 9321
Description: Used to account for all industrial insurance refunds earned by state agencies or institutions of higher education under the state fund retrospective rating program. Preference on expenditures shall be given to programs that promote or provide incentives for employee safety and early, appropriate return-to-work for injured employees.
Sources of revenue: Other Miscellaneous Revenue, Interest Earnings
Clientele: State agencies and institutions of higher education
Effective date: 7/1/1990
Inactive date:
Notes: