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Fund Reference Manual

Fund 999 - General Long Term Obligations Subsidiary

Authority: RCW 43.88.160
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: Administratively established by OFM to account and report long-term obligations, except those related to proprietary or trust funds, in accordance with generally accepted accounting principles.
Sources of Revenue: Revenues are not applicable to this fund type
Clientele: State agencies

ACFR Information

Account Code: 999
Account Title: General Long Term Obligations Subsidiary
Fund Type: JA - General Long-Term Obligations
Rollup Fund: LB - General LT Obligations Subsidiary
Closing GL Code: 1820 - Net Outstanding Long-Term Debt