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c a p p manual-60109- c a r s, revenue source codes(c p p manual-60109 c r s,收入源代码)
Table of Contents
Overview 2
Introduction 2
Structure and Content 3
Overview 3
Revenue Class 3
Revenue Subclass 3
Revenue Source Codes and Titles 4
Special Consideration in Coding 4
Non-general Funds 4
Revenue Class/Subclass Codes and Titles 5
Class/Subclass Listing 5
Revenue Source Codes and Titles 7
Revenue Source Codes Listing 7
Taxes (01000) 8
Rights and Privileges (02000) 10
Sales of Property and Commodities (03000) 19
Donations, Receipts and Transfers (04000) 21
Assessments and Receipts for Support of Special Services (05000) 22
Institutional Revenue (06000) 24
Interest, Dividends and Rents (07000) 26
Fines, Forfeitures, Court Fees, Codes, Penalties and Escheats (08000) 27
Other Revenue (09000) 30
Federal Grants and Contracts (10000 - 99999) 32
Contacts 52
DOA Contact 52
Subject Cross Reference 50
Reference 50
Overview
Introduction This topic details the Revenue source structure and codes used in accounting transactions by the Commonwealth of Virginia.
The information obtained from the revenue source structure is used for several management purposes:
1. Complying with State law, which specifies that revenue from some sources must be identified and used only for certain purposes.
2. Analyzing revenue trends by source and developing estimates for future revenue collections.
3. Determining if reductions in expenditures or other adjustments are required during the fiscal year based on comparison of actual and estimated revenue.
Structure and Content
Overview The revenue source code consists of five digits. The first two digits indicate Revenue Class; and the third digit denotes Subclass when required for further categorization. The last two digits identify the specific source of revenue.
XX X XX
Class Source
Subclass
Revenue Class Revenue Class is the primary designation of revenue source within the revenue source structure. There are ten major categories or clas
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