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Fund Reference Manual

Fund 651 - Institutional Residents' Deposit Account

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: Local fund established to combine 23 funds maintained by various institutions operated by the Departments of Social and Health Services, Veterans' Affairs, Corrections, and Children, Youth, and Families; the State School for the Blind; WA Center for Deaf and Hard of Hearing Youth; and the Military Department. This fund represents the resources of the individuals in the custody of the respective agencies for the individual’s use.
Sources of Revenue: Deposits to this account are recorded as miscellaneous revenue; however, these funds are not considered funds of the state as they are held in trust for the incarcerated individuals, patients, and residents.
Clientele: Incarcerated individuals, patients, residents of various state institutions and Washington Youth Academy students.

ACFR Information

Account Code: 651
Account Title: Institutional Residents' Deposit Account
Fund Type: HD - Custodial Funds
Rollup Fund: KA - Other Custodial Funds
Closing GL Code: 9584 - Restricted for Custodial