State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7315 – Food Purchased By The State
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Object Type: Cash — Supplies and Materials
Reference:
Issue Date: 1991-09-01
Revised Date:

Description


To record payment for the purchase of food as authorized by law.

Expenditure code 7315 includes, but is NOT limited to:

  • Bottled Water -- Food
  • Food (educational supplies)
  • Food (research supplies)
  • Salt (other)
  • Water (bottled)


Notes


This code does NOT include:

  • Purchase of food for ward outings (7316)
  • Purchase of food for ward student activities (7316)
  • Purchase of food in travel status (parolees) (7316)
  • Food for persons called to active duty (7316)
  • Animals purchased for immediate slaughter for food (7316)


USAS Values


Appropriation Year 26
USAS Title FOOD PURCHASED BY THE STATE
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 03 – SUPPLIES AND MATERIALS



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