State Administrative Manual
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SAM - Chapter 10400

10421     ACCOUNT NO. 1749 - PREPAYMENTS TO OTHER GOVERNMENTAL ENTITIES
(Revised 5/87)
 
Normal Balance:  Debit
 
Purpose:  This account shows the unexpended balance of prepayments made to federal and local agencies for the state share of water or beach erosion projects. It is fully reserved in Account No. 5330.
 
Subsidiaries:  Project Ledger
 
Normal Entries:
Entry No. Debits Entry No. Credits
This account is debited when prepayments are made and is credited when approved expenditure reports are received or unexpended balances are returned. No standard entries are shown.

 

Updated : 7/9/2007