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Fund 03A

Fund Reference Manual

03A-Excess Earnings Account

Account Code:
03A
Account Title:
Excess Earnings Account
Admin Agency:
Bond Retirement and Interest - 0100
Fund Type:
AA - General Fund
Rollup Fund:
AZ - Other Accounts in the General Fund
Cash Type:
1 - Treasury Fund
SAAM Budget Type:
Appropriated (A)
Interest Earning Authority:
N/A
Authority:
Closing GL Code:
9238
Description:
Excess earnings from capital project bond proceeds requiring refund to the U.S. Internal Revenue Department under arbitrage rules governing tax exempt bond issues.
Sources of Revenue:
Other Miscellaneous Revenue
Clientele:
U.S. Treasury and invested capital project bond proceeds.
Effective Date:
Fri, 07/01/1988
Inactive Date:
Public Notes: