All receipts will be accounted in one of the following six receipt types.
- Revenue— Governmental fund receipts generally derived from taxes, licenses, and fees or investment earnings.
- Operating Revenue— Receipts derived from operations of Proprietary or Fiduciary funds.
- Transfers from other funds— Monies moved between state funds.
- Receipts from Federal Government— Monies received directly from the Federal Government.
- Other Receipts— Abatements and receipts not otherwise classified.
- Reimbursements— 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.
Comments or questions regarding this page should be directed to California State Department of Finance, Fiscal Systems and Consulting Unit, at (916) 324-0385 or via email at FSCU Hotline.
Last updated October 12, 2017