ENTRY NO. 1 – [REVOLVING FUND ADVANCE] - 10501-DEC-2021

(Revised: 12/2021)

Purpose: To record the initial revolving fund advance from an appropriation and/or revision of an existing revolving fund.

References:  SAM section 8100 and Government Code section 16400.

Record Revolving Fund Advance and/or Revision of Revolving Fund

Debit/ Credit	Account	Legacy Account	Account Description	Note
Debit	1101200	1130	Revolving Fund Cash	a
Credit	1104000	1140	Cash in State Treasury	a

Note:

a.   Amount transferred to the Revolving Fund cash account for initial establishment or for subsequent revision of the Revolving Fund cash account.