c3
Fund Reference Manual | Account detail
Office of Financial Management
Link to OFM website survey.

Home » Accounting » Fund Reference Manual

Account detail

148 Institutions of Higher Education - Dedicated Local Account

Account code: 148
Account title: Institutions of Higher Education - Dedicated Local Account
Administering agency: LCL0 - Locally by each agency
Fund type: BA - Special Revenue Funds
Roll-up fund: BG - Higher Education Fund
Cash type: 3 - Local Fund
SAAM budget type: Nonapprop/Nonallot (Higher Educ Special) (H)
Interest earning authority:
Authority: RCW 43.88.195
Closing GL Code: 9310
Description: Local fund used by universities, The Evergreen State College, and community colleges to account for dedicated revenue.
Sources of revenue: Federal Grants, Charges for Services, Tuition And Fees, Miscellaneous Revenue, Interest Earnings
Clientele: Four-year colleges and universities
Effective date:
Inactive date:
Notes: