To account for the settlement funds received by the State pursuant to the Consent Judgment in U.S. v. Bank of America, Civil Action No. 12‑CV‑0361, dated April 4, 2012. This account is classified as a miscellaneous revenue, and for proprietary fund accounting, this is a nonoperating revenue. Account 47996000 should only be used by primary government agencies and not by component units. Please see acct 42906000 State aid-National Mortgage Settlement which has been established for component units. This account rolls to regular Miscellaneous Revenue caption for governmental funds.