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Fund Reference Manual

Fund 739 - Certificates of Participation and Other Financing Account - State

Authority: RCW 43.88.195
Admin Agency: Bond Retirement and Interest - 0100
Cash Type: 2 - Treasury Trust Fund
SAAM Budget Type: Nonappropriated/Nonallotted (N)
Earnings from Investments are: Credited to the general fund under RCW 43.79A.040(4)(a).
Description: Used to account for debt service pass through and expense accumulation and recovery for the state certificate of participation program.
Sources of Revenue: Other Miscellaneous Revenue, Investment Income
Clientele: State agencies

ACFR Information

Account Code: 739
Account Title: Certificates of Participation and Other Financing Account - State
Fund Type: GA - Internal Service Funds
Rollup Fund: GA - General Services Fund
Closing GL Code: 9400 - Accumulated Earnings(Loss)