Texas Comptroller Manual of Accounts - Fiscal 2025
Expenditure Object 7214 – Public Assistance Payments - Unemployment

To record payments for benefits under the Unemployment Compensation Act. See TEX. LAB. CODE ANN. Chapters 207-210.

Expenditure code 7214 includes, but is NOT limited to:

• Public Assistance (Unemployed)

Generally, the Comptroller produces the state's warrants (payments) for all agencies from funds held in the state treasury, but may authorize other agencies to produce their own warrants. See TEX. GOV'T CODE ANN. § 403.060. However, the Texas Workforce Commission produces its own warrants for unemployment compensation from funds held inside and outside of the treasury. See Fund 0937--Unemployment Compensation Benefit Account (held in the state treasury) and Fund 0938--Unemployment Trust Fund Account (held in the federal treasury).

RESTRICTED: This code may be used only by the Texas Workforce Commission, Agency 320.