Skip to Main content
Fund Reference Manual

Fund 149 - Inst of HI ED-Operating Fees Acct

Authority: RCW 43.88.195
Admin Agency: Locally by each agency - LCL0
Cash Type: 3 - Local Fund
SAAM Budget Type: Budgeted (Nonappropriated/Allotted) (B)
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 institutions of higher education to account for all resources not required to be accounted in other funds or accounts.
Sources of Revenue: Operating fees as defined in RCW 28B.15.031 and related investment income.
Clientele: Colleges and universities

ACFR Information

Account Code: 149
Account Title: Inst of HI ED-Operating Fees Acct
Fund Type: BA - Special Revenue Funds
Rollup Fund: BG - Higher Education Fund
Closing GL Code: 9310 - Committed for Higher Education