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Fund 449

Fund Reference Manual

449-Certificates of Participation and Other Financing Account - Local

Account Code:
449
Account Title:
Certificates of Participation and Other Financing Account - Local
Admin Agency:
Bond Retirement and Interest - 0100
Fund Type:
FA - Enterprise Funds
Rollup Fund:
FI - Other Activities Fund
Cash Type:
2 - Treasury Trust Fund
SAAM Budget Type:
Nonappropriated/Nonallotted (N)
Interest Earning Authority:
N/A
Authority:
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:
Public Notes: