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  1. How is Program Code 700 used? Category:  Finance Subcategory:  Program Codes Question:  How is Program Code 700 used?     Answer: Program Code 700 Operations and Maintenance– includes expenditures for the administration, supervision, operation, maintenance, preservation, ... Read More
  2. What is the difference between transfer to Auxiliary and transfer to Auxiliary Plant? Transfers to auxiliary plant apply to a transfer from 31A to 39A.  This would involve a project where the expenditures are to be capitalized.  If the expenditures involve only maintenance, transfers would be between 31A and 31A.  Physical Plant no... Read More
  3. What is an endowment? An endowment is established with a gift from the private sector that comprises the corpus or principal of the endowment.  The corpus is invested and a designated portion of income or the capital gain is used to fund a project or need.  The corpus r... Read More
  4. How is Program Code 900 used? Category:  Finance Subcategory:  Program Codes Question:  How is Program Code 900 used?   Answer: Program Code 900 Unexpended Plant– includes expenditures related to major non-capitalized repairs, maintenance, and renovations. Minor repairs sh... Read More