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915 L Street
Sacramento, CA 95814-3705
(916) 324-0385

 

Uniform Codes Manual
(UCM)
Receipt Codes

All receipts (Introduction) will be accounted in one of the following six receipt types:

blue ballRevenue - Governmental fund receipts generally derived from taxes, licenses, and fees or investment earnings.

blue ballOperating Revenue - Receipts derived from operations of Proprietary or Fiduciary funds.

blue ballTransfers from other funds - Monies moved between state funds.

blue ballReceipts from Federal Government - Monies received directly from the Federal Government.

blue ballOther Receipts - Abatements and receipts not otherwise classified.

blue ballReimbursements - Receipts for goods or services provided to others.

The code structure for receipts is contained in a six-digit field. The first digit of the six-digit code is assigned a unique number to signify the above receipt types.


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Comments or questions regarding this page should be directed to California State Department of Finance, Fiscal Systems and Consulting Unit, at FSCU Hotline or (916)324-0385.

Last updated: April 10, 2007 | e-mail CALSTARS Webmaster

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