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

Home » Accounting » Fund Reference Manual

Account detail

739 Certificates of Participation and Other Financing Account - State

Account code: 739
Account title: Certificates of Participation and Other Financing Account - State
Administering agency: 0100 - Bond Retirement and Interest
Fund type: GA - Internal Service Funds
Roll-up fund: GA - General Services 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 state certificate of participation program.
Sources of revenue: Other Miscellaneous Revenue, Investment Income
Clientele: State agencies
Effective date:
Inactive date:
Notes: