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Fund Reference Manual

Fund 252 - Higher Education Non-Proprietary Local Capital Accounts

Authority: RCW 43.88.195
Admin Agency: Locally by each agency - LCL0
Cash Type: 3 - Local Fund
SAAM Budget Type: Nonappropriated/Nonallotted (N)
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: Composite of capital projects funds administered by the boards of trustees of each four-year institutions of higher education and financed through local fund sources.
Sources of Revenue: Federal Grants, Contributions and Grants, Miscellaneous Revenue, Interest Earnings
Clientele: Four-year institutions of higher education

ACFR Information

Account Code: 252
Account Title: Higher Education Non-Proprietary Local Capital Accounts
Fund Type: DA - Capital Projects Funds
Rollup Fund: DB - Higher Education Facilities Fund
Closing GL Code: 9230 - Restricted for Higher Ed