Texas Comptroller Manual of Accounts - Fiscal 2025
Transfer Codes - State Office of Risk Management Assessments

To record the movement of revenues and expenditures associated with allocating the payment of workers' compensation costs among covered agencies based on the claims experience of each agency, the current and projected size of each agency's payroll, the related costs incurred in administering claims and other factors determined to be relevant. These transactions will be recorded as cash transfers for cash reporting purposes.