State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7031 – Emoluments and Allowances

 

Object Type: Cash — Salaries and Wages
Reference:
Issue Date:
Revised Date: 1999-09-01

Description


To record payments by authorized agencies to employees in excess of salaries and wages for housing, utilities, groceries, and clothing or uniforms, including patches, badges, and name tags used on clothing or uniforms. The code is also used for (but is NOT limited to) payments for shift differential, salary supplement, medical trust, fire brigade, corporal allowance, underwater allowance, and horse maintenance.

Expenditure code 7031 includes, but is NOT limited to:

  • Emoluments


Notes


This code does NOT include:

  • Employee awards (7211)
  • Clothing provided for employees where ownership is retained by the state (7374)


USAS Values


Appropriation Year 26
USAS Title EMOLUMENTS AND ALLOWANCES
Object Group 40 – Payroll
USAS Status A
Rev/Exp Category 01 – SALARIES AND WAGES



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