Sort Alphabetically Alphabetical List of Purchases Category Listing

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:

Need help?

If you are unable to make a determination, please call the Fiscal Management Division for assistance at (512) 475-0966.