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840 Institutions of Higher Education - Agency Account

Account code: 840
Account title: Institutions of Higher Education - Agency Account
Administering agency: LCL0 - Locally by each agency
Fund type: HD - Agency Funds
Roll-up fund: KA - Clearing Fund
Cash type: 3 - Local Fund
SAAM budget type: Nonappropriated/Nonallotted (N)
Interest earning authority:
Authority: RCW 43.88.195
Closing GL Code:
Description: This fund consists of the balances of accounts that are held either as agent for other organizations or individuals, or in suspense status for clearing function. Included are such items as tuition receipts prior to transfer to the State Treasurer and payroll deductions for various purposes.
Sources of revenue: Revenues are not applicable to this fund type
Clientele: Colleges and universities
Effective date:
Inactive date:
Notes: