Cash Report Tables
| State Revenue and Expenditures by Fund Category (Table 1) | The state's receipts and disbursements by source and category. |
| Net Revenue by Source and Object (Table 12) | Revenue in all state funds by source, object, and agency. |
| Net Expenditures by Category and Object (Table 15) | Expenditures in all state funds by category, object, and agency. |
| Revenue, Expenditures, Transfers, and Other Uses/Sources (Table 16) | Revenue, expenditures, transfers, and other uses/sources for all state funds by governmental function, agency, and object. |
Additional Summaries
| Cash Balances by Fund | Ending cash balances in all state funds. |
| Net Expenditures by Agency, Category and Object | Expenditures in all state funds. |
| Activity by Agency, Fund and Object | Revenue, expenditures and net activity. |
| Activity by Agency, Object and Fund | Revenue, expenditures and net activity. |
| Activity by Object, Agency and Fund | Revenue, expenditures and net activity. |
| Activity by Object, Fund and Agency | Revenue, expenditures and net activity. |
| Activity by Fund, Agency and Object | Revenue, expenditures and net activity. |
| Activity by Fund, Object and Agency | Revenue, expenditures and net activity. |
Important Information Regarding State of Texas Cash Activity Data
The Texas Annual Cash Report presents the state's financial position and details revenues and expenditures on a cash basis as required by Section 403.013, Government Code. The report includes summary and detailed tables for all funds in the State Treasury. Local funds held outside the State Treasury are not included in the report.
The State of Texas Cash Activity data presented includes four tables similar to tables 1, 12, 15, and 16 found in the Texas Annual Cash Report. Additional cash activity information and detail is available in the Additional Summaries section. These summaries provide different views of revenue, expenditure, and net activity and are intended to be a supplement to the information found in various tables in the Texas Annual Cash Report.
End of year data back to fiscal year 2000 are available for viewing online in the Additional Summaries section. Current year data is also included for reference. The current year data will be updated monthly to reflect information from the most recent month available. A final update for the current year will be released following publication of the Texas Annual Cash Report in November.
The Comptroller Manual of Accounts includes information on state agencies, appropriated funds, and Comptroller Object Codes.
The data displayed in the Texas Annual Cash Report and online in this presentation is based on accounting activity recorded by state agencies and institutions of higher education. The accuracy of the information is a result of each individual agency's policies and practices. Further, as this report is prepared on a cash-basis, some of the activity posted during any period may represent corrections of prior period entries and not new activity.
Most of the detailed data presented in the Additional Summaries section can be reconciled to other tables within the Texas Annual Cash Report and to information contained in the Uniform Statewide Accounting System (USAS). However, certain conventions involving interagency transactions and accounting transfers are used in producing the Texas Annual Cash Report and the resulting Additional Summaries information. The cash report presentation identifies interagency receipts and payments and categorizes that information into summary revenue and expenditure Comptroller Object Codes (COBJ). Specifically, COBJ 3765 is used as the summary revenue object for all interagency receipts, regardless of the revenue COBJ used on the original transaction and recorded in USAS. Similarly, COBJ 7901 is used as the summary expenditure object for all interagency payments made, regardless of the expenditure COBJ used on the original payment and recorded in USAS.
The information presented in the Cash Report Tables and Additional Summaries are based on current profile settings in USAS. Therefore, titles may not tie exactly to previously published Texas Annual Cash Reports.
If you have any questions regarding the data displayed, please contact Statewide Fiscal Management at statewide.accounting@cpa.texas.gov.