State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7701 – Loans To Political Subdivisions

 

Object Type: Cash — Other Expenditures
Reference:
Issue Date:
Revised Date:

Description


To record principal of secured and unsecured loans made to political subdivisions of the state.

Expenditure code 7701 includes, but is NOT limited to:

  • Inter-Library Loan
  • Loans (political subdivisions)


Notes


These loans may be secured by bonds issued, for example, for Water Development Projects; or unsecured through appropriations which are to be repaid.


USAS Values


Appropriation Year 26
USAS Title LOANS TO POLITICAL SUBDIVISION
Object Group 13 – Loans - Expenditure Objects
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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