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449 Certificates of Participation and Other Financing Account - Local

Account code: 449
Account title: Certificates of Participation and Other Financing Account - Local
Administering agency: 0100 - Bond Retirement and Interest
Fund type: FA - Enterprise Funds
Roll-up fund: FI - Other Activities Fund
Cash type: 2 - Treasury Trust Fund
SAAM budget type: Nonappropriated/Nonallotted (N)
Interest earning authority:
Authority: RCW 43.88.195
Closing GL Code: 9400
Description: Used to account for debt service pass through and expense accumulation and recovery for the local certificate of participation program.
Sources of revenue: Other Miscellaneous Revenue, Investment Income
Clientele: Local governments
Effective date:
Inactive date:
Notes: