Objectives

The objectives of the Texas Comptroller Manual of Accounts are to:

• Serve as a reference and guide for the processing of accounting documents and the recording of accounting transactions by the Comptroller's office, in full cooperation with all state agencies.
• Assist individuals who code revenue and/or expenditure transactions.
• Assist in reconciling Uniform Statewide Accounting System (USAS) computer produced statements with agency accounting records.

For information about USAS transaction codes (T-codes), please refer to the USAS T-Code Reference Guide. For information about the USAS system including transaction entry, please refer to the USAS User's Manual. Both publications are available at USAS Documentation on FMX.

Users

This manual is primarily used by:

• The Chief Fiscal Officer of each state agency
• Business Managers
• Individuals assigned to fiscal and accounting activities within the state
• Purchasing Agents
• All other individuals concerned with account classification detail

Revisions

Individuals at state agencies who use this manual may recommend changes, identify needs for classification or recognize the need for more detail. We request each recommendation be approved by the Chief Fiscal Officer of the agency before it is forwarded to:

statewide.accounting@cpa.texas.gov

Recommendations will be reviewed and, if approved, will be incorporated into the manual as soon as possible. If not approved, the recommending agency will be notified and provided with the reasons.

Funds Consolidation

The Manual of Accounts contains various references to funds consolidation.

The initial funds consolidation was accomplished through the passage of S.B. 3, 72nd Legislature, 1st C.S. and H.B. 3050, 74th Legislature, R.S. These bills abolished various funds and revenue dedications, moved some funds into General Revenue (to become GR Accounts) and retained other funds outside General Revenue.

Each Manual of Accounts entry of a fund or revenue object abolished by the initial funds consolidation effort will contain the phrase "...abolished effective 8-31-95 pursuant to TEX. GOV'T CODE ANN. § 403.094(h)" or similar language. Conversely, for those funds and revenue objects which were retained, Manual of Account entries will have "Exempt from loss of dedication (§ 403.094 Government Code) by H.B. 3050, 74th Leg., R.S." or similar language.

Each subsequent legislature has passed a funds consolidation bill where all funds, accounts and revenue dedications, created during that particular legislative session, are abolished. Each funds consolidation bill also lists which funds, accounts and revenue dedications are exempted from abolishment. A reference in this Manual indicating a particular fund, account or revenue was not exempted by the funds consolidation bill means it was abolished and therefore not created in USAS, this Manual or assigned a number. Those that were exempted from abolishment were created in USAS, assigned a number and appear in this Manual.