State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7208 – Lottery Winnings

 

Object Type: Cash — Lottery Winnings Paid
Reference:
Issue Date: 1991-05-19
Revised Date: 2025-08-20

Description


To record the payment of Texas Lottery Commission prize money, other than prizes paid by installment.

Expenditure code 7208 includes, but is NOT limited to:

  • Lump sum prize payments (lottery)
  • Reimbursement of lower-tier and mid-tier prizes paid by Claims Centers (lottery)


Notes


Prizes claimed at the Lottery Commission's claims centers are generally paid by the claims centers which are reimbursed from Appropriated Fund 5025-GR Account Lottery (held in the treasury), which are passed through the Texas Treasury Safekeeping Trust Company and through contracted bank intermediaries.

This code does NOT include:

  • Bonuses paid to retailers (7207)
  • Prizes paid in installments (7209)
  • Retail Commissions (7260)

RESTRICTED: This code may be used only by Texas Department of Licensing and Regulation, Agency 452.



USAS Values


Appropriation Year 26
USAS Title LOTTERY WINNINGS
Object Group 42 – Other Lottery Expenditures
USAS Status A
Rev/Exp Category 07 – LOTTERY WINNINGS PAID



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