8932     NATURE OF GENERAL LEDGER ACCOUNTS
(Revised & Renumbered 2/65)

 

Account No. B 21 reflects the accountability of the Bond officer of the State Treasurer's office for the following: (1) printed state bonds received for processing prior to their sale or delivery, (2) state bonds received for registration, re-registration, or exchange, (3) printed state building certificates received prior to their sale or delivery. Account No. B 22 reflects the par value of state bond issues which have been authorized but have not been fully redeemed. Account No. B 23 reflects the par value of state building certificates which have been authorized but have not been fully redeemed.

 

Account No. B 71 reflects the accountability of the State Treasurer's office for state building certificates received for processing prior to their sale or delivery. Account No. B 72 reflects the accountability of the State Treasurer's office for printed state bonds received from a printer for processing prior to their sale or delivery. Account No. B 73 reflects the liability of the State Treasurer's office for state bonds held pending their registration, re-registration, or exchange. Account No. B 74 reflects the par value of state bonds which have been authorized but have not been sold. Account No. B 75 reflects the par value of state bonds which have been sold but have not matured. Account No. B 76 reflects the par value of matured state bonds. Account No. B 77 reflects the value of state building certificates which have been authorized but have not been sold. Account No. B 78 reflects the value of state building certificates which have been sold but have not matured. Account No. B 79 reflects the value of matured state building certificates.

 

Semi-annually the State Treasurer's office prints a detailed statement of the State's bonded debt.