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

Home » Accounting » Fund Reference Manual

Account detail

215 Special Category C Account

Account code: 215
Account title: Special Category C Account
Administering agency: 4050 - Department of Transportation
Fund type: BA - Special Revenue Funds
Roll-up fund: BA - Motor Vehicle Fund
Cash type: 1 - Treasury Fund
SAAM budget type: Appropriated (A)
Interest earning authority: 43.84.092
Authority: RCW 46.68.090
Closing GL Code: 9234
Description: To be used to finance Special Category C projects, including debt service, as defined in RCW 47.05.030(3), which states: " (3) Category C shall consist of the development of major transportation improvements (other than improvements to the interstate system to be funded with federal aid at the regular interstate rate under federal law and regulations) including designated but unconstructed highways which are vital to the state-wide transportation network."
Sources of revenue: Motor Fuel Tax, Motor Vehicle Fuel Tax, Bond Proceeds, Miscellaneous Revenue, Interest Earnings
Clientele: General public
Effective date: 7/1/1937
Inactive date: