IV. Accounting Codes - Uses and Descriptions
Guide to Financial Operations

IV.3.C Federal Receipts

IV. Accounting Codes - Uses and Descriptions
Guide to Financial Operations

Federal receipts include all monies received from the Federal Government. Most of these receipts are grants earmarked for specific programs and are accounted for in Special Revenue – Federal funds, such as:

  • Federal USDA-Food and Nutrition Services Fund
  • Federal Health and Human Services Fund
  • Federal Education Fund
  • Unemployment Insurance Administration and Occupational Training Funds
  • Various Miscellaneous Federal Operating Grants

Click here to download the table below as a Microsoft Excel file.

Reporting ClassSFS AccountDescription
Federal Receipts36101Direct Federal Receipts
36121Redeposit/Recovery of Federal Fund Payments

Guide to Financial Operations

REV. 01/13/2026