What is the revenue code for Public Power proceeds from the county?

There are a couple types of Public Power proceeds that districts receive from the county:

  • Public Power District Sales Tax (1120)
  • In-Lieu-Of Tax Public Power (1100)

In the General Fund, you would code Public Power District Sales Tax as 1120.  In the other taxing funds — Special Building, Bond, and Qualified Capital Purpose Undertaking — include Public Power proceeds in 1990 Miscellaneous Local Revenue.  This revenue is only tracked in the General Fund because it is included in “other Actual Receipts” for State Aid purposes.

If the revenue is identified as  In-Lieu-Of Tax Public Power, it should be included in 1100 Property Taxes (Taxes Levied/Assessed by the School District) in that taxing fund.