About expenditure codes
Every effort has been made to provide expenditure codes specific enough to provide accurate management information yet broad enough to cover the wide variety of goods and services purchased by the state of Texas while serving the needs of financial reporting.
The description and notes provided with each code contain information to guide you to the type of merchandise or service payable under that code.
Choosing the proper code
Sort the expenditures list numerically, alphabetically or by purchase listing to locate the item of merchandise or service and use the referenced expenditure code (expenditure object) as a starting point. Review the detailed description and notes to determine if it is the proper code. Keep in mind that purchases of a type of good or service can fall under different codes, depending on their asset classification that is determined by:
- Threshold
- Useful life
- Whether the asset is inventoried
- The financial reporting rules for the type of asset
How you classify a good or service must also take into account if a purchase or expenditure is made in support of a grant, trust claim, or public assistance program.
Also keep in mind that "non-cash" codes are not allowed to be used to produce cash accounts or make cash expenditure adjustments but are used specifically to reclassify expenses for financial reporting purposes.
Other Comptroller's office publications
You should consult other Comptroller's office publications that provide detailed guidance for the proper use of expenditure object codes under various circumstances:
- Reporting Requirements for Annual Financial Reports (AFRs) of Agencies and State Universities
- Accounting Policy Statements
- State Property Accounting (SPA) Process Users Guide
- eXpendit
- Texas Payroll/Personnel Resource
- Textravel
Need help?
If you are unable to make a determination, please call the Fiscal Management Division for assistance at (512) 475-0966.
- 7040 – Additional Payroll Retirement Contribution
- 7698 – Advances for Public Incentive Programs
- 7281 – Advertising Services
- 7741 – Agent Fees On Securities Lending
- 7688 – Allocation for International Fuels Tax Agreement (IFTA)
- 7682 – Allocation to Cities - Mixed Beverage Sales Tax
- 7683 – Allocation To Cities - Mixed Beverage Tax
- 7689 – Allocation to Counties - Mixed Beverage Sales Tax
- 7684 – Allocation To Counties - Mixed Beverage Tax
- 7861 – Amortization Expense
- 7878 – Amortization Expense - Computer Software
- 7873 – Amortization Expense - Government Combinations
- 7872 – Amortization Expense - Intangible Assets-SCA (Operator)
- 7879 – Amortization Expense - Intangible Capital Assets - Other
- 7877 – Amortization Expense- Land Use Rights- Term
- 7885 – Amortized Expenditure-Right to Use Leases/SBITA
- 7808 – Arbitrage
- 7256 – Architectural/Engineering Services
- 7211 – Awards
- 7862 – Bad Debt Expense
- 7050 – Benefit Replacement Pay
- 7871 – Bond Issuance Expenses
- 7740 – Borrower Rebates On Securities Lending
- 7687 – Breakage Payments - Greyhound Racing
- 7686 – Breakage Payments - Horse Racing
- 7089 – BTA/Higher Ed OPEB Contribution/Benefit Offset
- 7875 – Capital Asset Contributions/(Distributions) to Another Entity
- 7863 – Capital Assets Donated to Another Entity
- 7329 – Capital Outlay - Right to Use Leases/SBITA
- 7962 – Capitol Complex Transfers to General Revenue
- 7926 – Cash transfer within fund, general ledger balance
- 7391 – Central Supply Retail Store
- 7444 – Charter of Aircraft
- 7310 – Chemicals and Gases
- 7093 – Child Support Offset Payments
- 7277 – Cleaning Services
- 7280 – Client-Worker Services
- 7644 – Commodity Distribution Program
- 7276 – Communication Services
- 7234 – Compensation for Crime Victims
- 7235 – Compensation to Victims of Crime Auxiliary Payments
- 7025 – Compensatory or Salary Per Diem
- 7019 – Compensatory Time Pay
- 7285 – Computer Services-Statewide Technology Center
- 7239 – Consultant Services - Approval by Office of the Governor
- 7240 – Consultant Services - Other
- 7242 – Consulting Services - Information Technology (Computer)
- 7300 – Consumables
- 7820 – Contribution to Permanent FD Principal
- 7805 – County Road Bond Payments
- 7223 – Court Costs
- 7220 – Court Ordered Expenses - Parental Notification
- 7324 – Credit Card Purchases for Clients or Wards of the State
- 7236 – Crime Victim Expenses
- 7284 – Data Processing Services
- 7339 – Debt Service Principal, Availability Payment Arrangements and Right to Use Leases/SBITA
- 7549 – Debt Service/Interest Costs
- 7548 – Debt Service/Principal Costs
- 7858 – Decrease In Net Assets Due To Interagency Transfer of Capital Assets
- 7800 – Defeasance of State Bonds
- 7810 – Defeasance of State Bonds - Refunded
- 7292 – DIR Payments To Statewide Technology Center
- 7645 – Disaster Relief Payments
- 7831 – Disbursement of Disproportionate Share Funds/Non-State Hospitals
- 7830 – Disbursement of Disproportionate Share Funds/State Hospitals
- 7829 – Disbursement of Medicaid Incentive Transfers To State Hospitals (UC, UPL and DSRIP)
- 7835 – Disbursement of Medicaid Incentive Transfers To Urban/Rural Hospitals for Uncompensated Care, Upper Payment Limit and Delivery System Reform Incentive Payments to State Hospitals Programs
- 7243 – Educational/Training Services
- 7501 – Electricity
- 7297 – Emergency Abatement Response
- 7012 – Emergency Paid Leave Under FFCRA
- 7031 – Emoluments and Allowances
- 7233 – Employee Benefit Payments
- 7205 – Employee Bonds
- 7030 – Employee Incentive Bonus
- 7041 – Employee Insurance Payments - Employer Contribution
- 7033 – Employee Retirement – Other Employment Expenses
- 7032 – Employees Retirement – State Contribution
- 7678 – Employment Social Services
- 7910 – Escheated Funds Payments
- 7043 – F.I.C.A. Employer Matching Contributions
- 7333 – Fabrics and Linens
- 7677 – Family Planning Services
- 7667 – Federal Pass-Through Expenditures, From Health To Medicaid Insurance Provider
- 7921 – Fee Receipts Transferred to Local Funds
- 7210 – Fees and Other Charges
- 7219 – Fees for Receiving Electronic Payments
- 7222 – Filing Fees - Documents
- 7245 – Financial and Accounting Services
- 7651 – Financial Services - Discharged Convicts
- 7652 – Financial Services - Rehabilitation Clients
- 7315 – Food Purchased By The State
- 7316 – Food Purchased for Wards of the State
- 7238 – Foreign Office Activities
- 7286 – Freight/Delivery Service
- 7307 – Fuels and Lubricants - Aircraft
- 7304 – Fuels and Lubricants - Other
- 7626 – Grant Expense-OPEB Related
- 7625 – Grant Expense-Pension Related
- 7679 – Grants - College/Vocational Students
- 7623 – Grants - Community Service Programs
- 7621 – Grants - Council of Governments
- 7601 – Grants - Elementary and Secondary Schools
- 7624 – Grants - Individuals
- 7622 – Grants - Judicial Districts
- 7697 – Grants - Public Incentive Programs
- 7681 – Grants - Survivors
- 7603 – Grants to Junior Colleges
- 7604 – Grants to Senior Colleges and Universities
- 7671 – Grants-In-Aid (Day Care)
- 7680 – Grants-In-Aid (Food)
- 7672 – Grants-In-Aid (Foster Care)
- 7674 – Grants-In-Aid (Services for Children/Clients)
- 7673 – Grants-In-Aid(Care for Aged, Blind and Disabled)
- 7676 – Grants-In-Aid(Transportation)
- 7018 – Hardship Stations Pay
- 7020 – Hazardous Duty Pay
- 7272 – Hazardous Waste Disposal Services
- 7039 – HE Pension Contribution Offset
- 7247 – Hearings Officers, Pre-Approved by the State Office of Administrative Hearings
- 7046 – High Performance Bonus for Administration of the Supplemental Nutritional Assistance Program (SNAP)
- 7013 – Higher Ed-Emergency Paid Leave FFCRA
- 7015 – Higher Education Salaries - Classified Employees
- 7011 – Higher Education Salaries - Extension -Professional/ Administrative Employees
- 7008 – Higher Education Salaries - Faculty/Academic Employees
- 7009 – Higher Education Salaries - Faculty/Academic Equivalent Employees
- 7010 – Higher Education Salaries - Professional/ Administrative Employees
- 7014 – Higher Education Salaries - Student Employees
- 7558 – Higher Education, Administrative and Collection Costs
- 7547 – Higher Education, Capital Outlay
- 7569 – Higher Education, Collection Agency Fees
- 7567 – Higher Education, Development Fees
- 7545 – Higher Education, Faculty Salaries and Wages
- 7565 – Higher Education, Fines and Penalties
- 7564 – Higher Education, Interest and Other Financial Charges/Fees On Indebtedness
- 7544 – Higher Education, Non-Faculty Salaries/Wages
- 7568 – Higher Education, Officiating At Athletic Events
- 7574 – Higher Education, Other Business Related Functions
- 7546 – Higher Education, Other Expenses
- 7563 – Higher Education, Royalties Paid
- 7583 – Higher Education, Scholarships/Fellowships/ Waivers/Exemptions
- 7591 – Higher Education, Skiles Act Funds
- 7571 – Higher Education, Taxes – Federal Excise
- 7572 – Higher Education, Taxes – Property
- 7573 – Higher Education, Taxes – Sales
- 7570 – Higher Education, Taxes – UBIT
- 7593 – Higher Education, Texas Public Education Grants
- 7562 – Higher Education, Travel – Non-Employee, Non-Student
- 7561 – Higher Education, Travel – Students
- 7559 – Higher Education, Unemployment Compensation Claims
- 7560 – Higher Education, Workers' Compensation – Reimbursement To State
- 7855 – Impairment Loss – Expense
- 7857 – Impairment Loss – Extraordinary Item
- 7856 – Impairment Loss – Special Item
- 7900 – Imprest Cash Advances
- 7037 – Incentive Award for Authorized Service to Veterans
- 7859 – Increase/Decrease in Net Pension /OPEB Obligations
- 7275 – Information Technology Services
- 7216 – Insurance Premiums - Approved By Board of Insurance and Attorney General
- 7204 – Insurance Premiums and Deductibles
- 7244 – Insurance Premiums and Deductibles - No Approval Required
- 7395 – Intangible - Computer Software - Purchased - Capitalized
- 7353 – Intangible Assets - Land Use Rights - Term - Capitalized
- 7355 – Intangible Assets - Land Use Rights - Term - Expensed
- 7359 – Intangible Assets - Patents and Copyrights - Capitalized
- 7360 – Intangible Assets - Patents and Copyrights - Expensed
- 7362 – Intangible Assets - Trademarks - Capitalized
- 7363 – Intangible Assets - Trademarks - Expensed
- 7349 – Intangible Assets-Land Use Rights-Permanent-Capitalized
- 7380 – Intangible Property - Computer Software - Expensed
- 7390 – Intangible Property - Computer Software/Internally Generated - Capitalized
- 7901 – Interagency Purchase of Goods and Services (Memo Only)
- 7802 – Interest - Other
- 7806 – Interest On Delayed Payments
- 7819 – Interest on Direct Borrowings
- 7818 – Interest on Direct Placements
- 7801 – Interest On Governmental and Fiduciary Long-Term Debt
- 7814 – Interest On Proprietary Long-Term Debt – Operating
- 7815 – Interest On Proprietary Long-Term Debt - Non-Operating
- 7812 – Interest On Protest Payments
- 7811 – Interest On Refund Or Credit of Tax Or Fee
- 7295 – Investigation Expenses
- 7739 – Investing Activities Expense
- 7255 – Investment Counseling Services
- 7241 – Judgment Interest
- 7225 – Judgments & Settlements - Attorney Fees
- 7226 – Judgments & Settlements for Claimant/Plaintiff, or Other Legal Expenses
- 7229 – Judgments and Settlements for Claimant/Plaintiff and Attorney
- 7392 – Land Purchased for Resale/Housing Loans
- 7246 – Landowner Compensation Payments
- 7864 – Lapsed Appropriations
- 7344 – Leasehold Improvements - Capitalized
- 7354 – Leasehold Improvements - Expensed
- 7252 – Lecturers - Higher Education
- 7258 – Legal Services
- 7257 – Legal Services - Approval by the State Office of Administrative Hearings
- 7228 – Legislative Claims
- 7250 – Legislative Claims Interest
- 7134 – Legislative Per Diem
- 7702 – Loans To College Students
- 7704 – Loans To Medical Students - Rural Medicine
- 7705 – Loans To Non-Governmental Entities
- 7707 – Loans To Other State Agencies
- 7701 – Loans To Political Subdivisions
- 7706 – Loans To Provide Financial Assistance for Texas Agricultural Products
- 7022 – Longevity Pay
- 7865 – Loss On Sale of Investment
- 7866 – Loss On Sale of Investment – Non-Operating
- 7207 – Lottery Incentive Bonus
- 7260 – Lottery Retailer Commissions
- 7208 – Lottery Winnings
- 7209 – Lottery Winnings – Installment
- 7023 – Lump Sum Termination Payment
- 7248 – Medical Services
- 7661 – Medical Services - Nursing Home Programs
- 7666 – Medical Services and Specialties
- 7312 – Medical Supplies
- 7201 – Membership Dues
- 7393 – Merchandise Purchased for Resale
- 7869 – Miscellaneous Claim/Judgment/Settlement (Non-Cash), Operating Expense
- 7230 – Miscellaneous Claims - Lost/Voided Warrants
- 7227 – Miscellaneous Claims Act Payments
- 7867 – Miscellaneous Claims Adjustments
- 7502 – Natural and Liquefied Petroleum Gas
- 7840 – Net Change in Asset Retirement Obligation
- 7860 – Net Change in Pollution Remediation Obligations
- 7908 – Non-Governmental Agent Purchases
- 7017 – One-Time Merit Increase
- 7088 – OPEB Contribution/Benefit Offset
- 7054 – OPEB Expense-Governmental Activity
- 7056 – OPEB Expense-Proprietary Funds and BTA
- 7086 – Optional Retirement - State Match
- 7087 – Optional Retirement Differential
- 7212 – Other Employee Benefits-Payments to Third Party
- 7643 – Other Financial Services
- 7809 – Other Financing Fees
- 7253 – Other Professional Services
- 7524 – Other Utilities
- 7026 – Out-of-State Employment Costs
- 7021 – Overtime Pay
- 7335 – Parts - Computer Equipment - Expensed
- 7330 – Parts - Furnishings and Equipment
- 7958 – Payment from State Appropriation to Local Account
- 7237 – Payment of Claims From Trust or Other Funds
- 7870 – Payment to Escrow Refunding and Cash Defeasance
- 7611 – Payments/Grants to Cities
- 7612 – Payments/Grants to Counties
- 7613 – Payments/Grants to Other Political Subdivisions
- 7042 – Payroll Health Insurance Contribution
- 7535 – Payroll Related Costs
- 7038 – Pension Contribution Offset
- 7034 – Pension Expense-Governmental Activity
- 7036 – Pension Expense-Proprietary Funds and BTA
- 7048 – Performance Rewards
- 7322 – Personal Items - Wards of the State
- 7939 – Personal Property – Depreciation Expense
- 7375 – Personal Property - Aircraft - Capitalized
- 7386 – Personal Property - Animals - Capitalized
- 7384 – Personal Property - Animals - Expensed
- 7365 – Personal Property - Boats - Capitalized
- 7389 – Personal Property - Books and Reference Materials - Capitalized
- 7382 – Personal Property - Books and Reference Materials - Expensed
- 7366 – Personal Property - Capital Lease
- 7361 – Personal Property - Capitalized
- 7385 – Personal Property - Computer Equipment - Capital Lease
- 7379 – Personal Property - Computer Equipment - Capitalized
- 7378 – Personal Property - Computer Equipment - Controlled
- 7377 – Personal Property - Computer Equipment - Expensed
- 7388 – Personal Property - Construction In Progress - Fabrication of Equipment - Capitalized
- 7370 – Personal Property - Drones - Capitalized
- 7364 – Personal Property - Drones- Controlled
- 7376 – Personal Property - Furnishings and Equipment - Capital Lease
- 7373 – Personal Property - Furnishings and Equipment - Capitalized
- 7374 – Personal Property - Furnishings and Equipment - Controlled
- 7334 – Personal Property - Furnishings, Equipment and Other - Expensed
- 7263 – Personal Property - Maintenance and Repair - Aircraft - Expensed
- 7267 – Personal Property - Maintenance and Repair - Computer Equipment - Expensed
- 7262 – Personal Property - Maintenance and Repair - Computer Software - Expensed
- 7367 – Personal Property - Maintenance and Repair - Expensed
- 7368 – Personal Property - Maintenance and Repair - Motor Vehicles - Expensed
- 7352 – Personal Property - Other Motor Vehicles - Capital Lease
- 7372 – Personal Property - Other Motor Vehicles - Capitalized
- 7351 – Personal Property - Passenger Cars - Capital Lease
- 7371 – Personal Property - Passenger Cars - Capitalized
- 7512 – Personal Property - Telecommunications Equipment - Capitalized
- 7517 – Personal Property - Telecommunications Equipment - Expensed
- 7369 – Personal Property - Works of Art and Historical Treasures - Capitalized
- 7282 – Petroleum Storage Tank Cleanup Reimbursements
- 7904 – Petty Cash Advance
- 7278 – Placement Services
- 7331 – Plants
- 7291 – Postal Services
- 7836 – PPP Loss - Special Item
- 7732 – Premium/Discount On Miscellaneous Investments
- 7731 – Premium/Discount On Mortgage Investments
- 7733 – Premium/Discount On Other Public Obligations
- 7734 – Premium/Discount On United States Corporate Obligations
- 7735 – Premium/Discount On United States Government Obligations
- 7817 – Principal on Direct Borrowings
- 7816 – Principal on Direct Payments
- 7804 – Principal On Other Indebtedness
- 7803 – Principal On State Bonds
- 7807 – Principal On Tax and Revenue Anticipation Notes
- 7028 – Productivity Bonus Awards
- 7536 – Professional Services
- 7309 – Promotional Items
- 7640 – Public Assistance - Child Support Payments, Non-Title IV-D
- 7642 – Public Assistance - Child Support Payments, Title IV-D
- 7641 – Public Assistance - Temporary Assistance for Needy Families (TANF)
- 7214 – Public Assistance Payments - Unemployment
- 7218 – Publications
- 7717 – Purchase of Certificates of Deposits - Long-Term
- 7716 – Purchase of Certificates of Deposits - Short-Term
- 7722 – Purchase of Corporate Obligations - Long-Term
- 7721 – Purchase of Corporate Obligations - Short-Term
- 7715 – Purchase of Corporate Securities - Long-Term
- 7725 – Purchase of Corporate Securities - Short-Term
- 7699 – Purchase of Equity Holdings-Emerging Technology Fund
- 7714 – Purchase of Miscellaneous Investments - Long-Term
- 7713 – Purchase of Miscellaneous Short Term-Investments and Short-Term Investment Funds
- 7711 – Purchase of Mortgage Investments - Long-Term
- 7726 – Purchase of Mortgage Investments - Short-Term
- 7720 – Purchase of Other Public Obligations - Long-Term
- 7719 – Purchase of Other Public Obligations - Short-Term
- 7712 – Purchase of Real Estate Investments
- 7718 – Purchase of Repurchase Agreements
- 7724 – Purchase of United States Government Obligations - Long-Term
- 7723 – Purchase of United States Government Obligations - Short-Term
- 7703 – Purchase of Water Rights
- 7299 – Purchased Contracted Services
- 7259 – Race Track Officials
- 7092 – Ranger Pensions
- 7394 – Raw Material Purchases
- 7936 – Real Property – Buildings and Building Improvements – Depreciation Expense
- 7937 – Real Property – Facilities and Other Improvements – Depreciation Expense
- 7938 – Real Property – Infrastructure – Depreciation Expense
- 7343 – Real Property - Building Improvements - Capitalized
- 7350 – Real Property - Buildings - Capital Lease
- 7342 – Real Property - Buildings - Capitalized
- 7266 – Real Property - Buildings - Maintenance and Repair - Expensed
- 7341 – Real Property - Construction in Progress - Capitalized
- 7347 – Real Property - Construction in Progress/Highway Network - Capitalized
- 7337 – Real Property - Facilities and Other Improvements - Capital Lease
- 7336 – Real Property - Facilities and Other Improvements - Capitalized
- 7338 – Real Property - Facilities and Other Improvements - Maintenance and Repair - Expensed
- 7356 – Real Property - Infrastructure - Capitalized
- 7270 – Real Property - Infrastructure - Maintenance and Repair - Expensed
- 7519 – Real Property - Infrastructure - Telecommunications - Capital Lease
- 7520 – Real Property - Infrastructure - Telecommunications - Capitalized
- 7521 – Real Property - Infrastructure - Telecommunications - Expensed
- 7514 – Real Property - Infrastructure- Telecommunications - Maintenance and Repair - Expensed
- 7357 – Real Property - Infrastructure/Preservation Costs - Capitalized
- 7358 – Real Property - Infrastructure/Preservation Costs - Expensed
- 7345 – Real Property - Land - Capitalized
- 7348 – Real Property - Land - Highway Right-of-Way - Capitalized
- 7271 – Real Property - Land - Maintenance and Repair - Expensed
- 7346 – Real Property - Land Improvements - Capitalized
- 7340 – Real Property and Improvements - Expensed
- 7695 – Rebates - Alternative Fuels
- 7696 – Rebates - Tuition
- 7047 – Recruitment and Retention Bonuses
- 7550 – Refund of Contributions
- 7203 – Registration Fees - Employee Attendance at Seminars and Conferences
- 7445 – Rental of Aircraft
- 7443 – Rental of Aircraft - Exempt
- 7411 – Rental of Computer Equipment
- 7415 – Rental of Computer Software
- 7406 – Rental of Furnishings and Equipment
- 7461 – Rental of Land
- 7449 – Rental of Marine Equipment
- 7442 – Rental of Motor Vehicles
- 7462 – Rental of Office Buildings or Office Space
- 7401 – Rental of Radio Towers
- 7421 – Rental of Reference Material
- 7468 – Rental of Service Buildings
- 7470 – Rental of Space
- 7708 – Repayment of Loan To Other State Agency
- 7899 – Replenish Petty/Travel/Imprest Cash Shortage
- 7273 – Reproduction and Printing Services
- 7080 – Retirement – Service Credit for Accumulated Sick Leave
- 7084 – Retirement Payments – Emergency Services Retirement Fund
- 7085 – Retirement Payments - Law Enforcement and Custodial Officer Supplement
- 7083 – Retirement/Benefits Payments
- 7081 – Retirement/Benefits Payments – Employee Retirement System
- 7082 – Retirement/Benefits Payments – Judicial Retirement System
- 7215 – Return of Retirement Contributions
- 7004 – Salaries and Wages - Classified and Non-Classified Non-Permanent Full-Time Employees
- 7005 – Salaries and Wages - Classified and Non-Classified Non-Permanent Part-Time Employees
- 7002 – Salaries and Wages - Classified and Non-Classified Permanent Full-Time Employees
- 7003 – Salaries and Wages - Classified and Non-Classified Permanent Part-Time Employees
- 7016 – Salaries and Wages - Employees Receiving Twice-a-Month Salary Payment
- 7006 – Salaries and Wages - Hourly Full-Time Employees
- 7007 – Salaries and Wages - Hourly Part-Time Employees
- 7001 – Salaries and Wages - Line Item Exempt Positions
- 7602 – School Apportionment - Foundation Program
- 7206 – Service Fee Paid to the Lottery Operator
- 7325 – Services for Wards of the State
- 7221 – Settlements and Judgments Texas Tort/Pre-Litigation and Related Claims-No Attorney General Approval Required
- 7051 – Severance Pay
- 7906 – Social Services Advance
- 7071 – State Employee Relocation
- 7614 – State Grant Pass-Through Expenditure - Non-Operating
- 7615 – State Grant Pass-Through Expenditure - Operating
- 7832 – State Hospital/Agencies Payments of State Matching Disproportionate Share, Upper Payment Limit, Uncompensated Care and Delivery System Reform Incentive Payments to State Hospitals Program Funds
- 7294 – Statewide Network Applications
- 7217 – Statewide Other Expense ACFR Related
- 7293 – Statewide Telecommunications Network
- 7035 – Stipend Pay
- 7961 – STS (Tex-An) Transfers to General Revenue
- 7303 – Subscriptions, Periodicals, and Information Services
- 7883 – Summary Allocation of Direct Grant Costs – All Other (Memo Only)
- 7880 – Summary Allocation of Direct Grant Costs for Equipment Rental (Memo Only)
- 7882 – Summary Allocation of Direct Grant Costs for Salary and Labor Distribution (Memo Only)
- 7881 – Summary Allocation of Direct Grant Costs for Stock Issues (Memo Only)
- 7884 – Summary Allocation of Indirect Grant Costs, General and Administrative (Memo Only)
- 7907 – Summer Food Program Advance
- 7664 – Supplementary Medical Insurance Benefits
- 7328 – Supplies/Materials - Agriculture, Construction and Hardware
- 7915 – Teacher Retirement - 90 Day Wait
- 7909 – Teacher Retirement Reimbursement
- 7518 – Telecommunications - Dedicated Data Circuit
- 7522 – Telecommunications - Equipment Rental
- 7503 – Telecommunications - Long Distance
- 7504 – Telecommunications - Monthly Charge
- 7516 – Telecommunications - Other Service Charges
- 7510 – Telecommunications - Parts and Supplies
- 7274 – Temporary Employment Agencies
- 7024 – Termination Pay – Death Benefits
- 7874 – Texas Tomorrow Fund – Higher Education Savings Plan Withdrawals
- 7638 – Texas Tomorrow Fund - Excess Tuition/Fee Payment To Beneficiary
- 7639 – Texas Tomorrow Fund - Payment of Earnings To Purchaser (Due Upon Refund)
- 7636 – Texas Tomorrow Fund - Payment of Prepaid Tuition and Required Higher Education Fees
- 7383 – Textbooks for Public Free Schools
- 7530 – Thermal Energy
- 7213 – Training Expenses – Other
- 7121 – Travel – Foreign
- 7128 – Travel - Apartment/House Rental Expense
- 7103 – Travel - Per Diem, Non-Overnight Travel - Legislature
- 7113 – Travel - Per Diem, Overnight Travel - Legislature
- 7131 – Travel - Prospective State Employees
- 7905 – Travel Cash Advance
- 7108 – Travel In-State - Actual Expense Meals - Non Overnight Travel
- 7104 – Travel In-State - Actual Meal and Lodging Expenses– Overnight Travel
- 7110 – Travel In-State - Board or Commission Member Meal and Lodging Expenses
- 7105 – Travel In-State - Incidental Expenses
- 7106 – Travel In-State - Meals and Lodging
- 7102 – Travel In-State - Mileage
- 7107 – Travel In-State - Non-Overnight Travel (Meals)
- 7101 – Travel In-State - Public Transportation Fares
- 7122 – Travel In-State - Single Engine Aircraft Mileage
- 7135 – Travel In-State - State Hotel Occupancy Tax Expense
- 7139 – Travel In-State - State Hotel Occupancy Tax Expense Inside Corpus Christi City Limits
- 7136 – Travel In-State - State Hotel Occupancy Tax Expense Inside Galveston City Limits
- 7138 – Travel In-State - State Hotel Occupancy Tax Expense Inside Port Aransas City Limits
- 7140 – Travel In-State - State Hotel Occupancy Tax Expense Inside Quintana City Limits
- 7137 – Travel In-State - State Hotel Occupancy Tax Expense Inside South Padre Island City Limits
- 7141 – Travel In-State - State Hotel Occupancy Tax Expense Inside Surfside Beach City Limits
- 7126 – Travel In-State - Turbine-Powered or Other Aircraft Mileage
- 7124 – Travel In-State - Twin Engine Aircraft Mileage
- 7118 – Travel Out-of-State - Actual Expense Meals - Non-Overnight Travel
- 7114 – Travel Out-of-State - Actual Meal and Lodging Expenses, Overnight Travel
- 7130 – Travel Out-of-State - Board or Commission Member - Meal and Lodging Expenses
- 7115 – Travel Out-of-State - Incidental Expenses
- 7116 – Travel Out-of-State - Meals and Lodging
- 7112 – Travel Out-of-State - Mileage
- 7117 – Travel Out-of-State - Non-Overnight Travel (Meals)
- 7111 – Travel Out-of-State - Public Transportation Fares
- 7123 – Travel Out-of-State - Single Engine Aircraft Mileage
- 7127 – Travel Out-of-State - Turbine-Powered or Other Aircraft Mileage
- 7125 – Travel Out-of-State - Twin Engine Aircraft Mileage
- 7902 – Trust or Suspense Payment
- 7903 – Trust Payment - Remuneration By Private Party
- 7930 – Trust Payments - City Sales Tax Allocation
- 7931 – Trust Payments - County Sales Tax Allocation
- 7932 – Trust Payments - MTA Sales Tax Allocation
- 7933 – Trust Payments - SPD Sales Tax Allocation
- 7202 – Tuition - Employee Training
- 7694 – Tuition Remission
- 7397 – TXDoT Road Expense - Construction
- 7398 – TXDoT Road Expense - Construction Engineering
- 7396 – TXDoT Road Expense - Preliminary Engineering
- 7399 – TXDoT Road Expense - Right of Way
- 7868 – Uncollectable Debt
- 7052 – Unemployment Compensation Benefits – Special Fund Reimbursement
- 7662 – Vendor Drug Program
- 7249 – Veterinary Services
- 7526 – Waste Disposal
- 7283 – Waste Tire Recycling Program
- 7507 – Water- Utilities
- 7254 – Witness Fees - Civil Proceedings and Expert Witnesses
- 7224 – Witness Fees and Allowances - Criminal Cases and Administrative Hearings
- 7062 – Workers' Compensation – Indemnity Payments
- 7231 – Workers' Compensation - Medical Services and Attorney Payments
- 7061 – Workers' Compensation Claims – Self Insurance Programs
- 7232 – Workers' Compensation Self Insurance Programs - Medical Services and Attorney Payments