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Fund Reference Manual

Fund 147 - Institutions of Higher Education - Plant Accounts

Authority: RCW 43.88.195
Admin Agency: Community/Technical College System - 6990
Cash Type: 3 - Local Fund
SAAM Budget Type: Nonapprop/Nonallot (Higher Educ Special) (H)
Earnings from Investments are: Credited to the appropriate fund as directed by the Legislature and/or the administering agency of the fund. RCW’s 43.79A.040 and 43.84.092 do not apply.
Description: Local fund used by community colleges to account for local resources available for capital improvements.
Sources of Revenue: Contributions and Grants, Investment Income, Miscellaneous Revenue
Clientele: Community and technical colleges

ACFR Information

Account Code: 147
Account Title: Institutions of Higher Education - Plant Accounts
Fund Type: BA - Special Revenue Funds
Rollup Fund: BG - Higher Education Fund
Closing GL Code: 9310 - Committed for Higher Education