Issue Date: 2001-09-01
Revised Date:

Object Type

Cash — Other Expenditures

Reference

Please see Fiscal Policies and Procedures (FPP) J.001 (APS 029) for a detailed explanation of expenditures for transactions fees, credit card fees and other charges associated with receiving payments electronically.

Description

To record expenses for payments of transaction, convenience, subscription, or similar fees paid to the TexasOnline Authority, the TexasOnline vendor, credit card companies, or banks for the hosting processing, or transmittal of revenues the state receives through credit cards or other electronic banking processes. This code is used by agencies to pay the fees regardless of how the cost of the fees are recovered (i.e. whether the fee is collected from the payer as a part of the revenue being collected, or the fee is collected from the payer in addition to the revenue, or the fee is paid from an agency's operating budget). See TEX. GOV'T CODE ANN. Chapter 2054 for fees related to TexasOnline; although laws authorizing individual sources of revenue may also authorize an agency to charge fees and recover costs for the agency's fee expense for receiving the revenue electronically. This code includes "state share" expenses for TexasOnline described in TEX. GOV'T CODE ANN. 2054.273.

Note

Frequently, expenditure transactions under this code relating to TexasOnline disbursements, or other credit card expense disbursements, are created by the Comptroller's Treasury division. In these cases the "processing agency" may be recorded as the Comptroller's Treasury division (Agency 311), but the expenditures are credited to the paying agencies' accounts. As of December 2008, the Comptroller's Treasury division also began automatic processing of the "state share" portion of the TexasOnline fees payable to the Texas Department of Information Resources ("DIR", Agency 313) as the TexasOnline Authority. "State share" expenses are also charged to this object code and are paid from a portion of each agency's convenience fees owed in accordance with TexasOnline usage contracts and the rules of DIR.

This code does NOT include:

  • Payment of fees and other charges, including other types of bank processing fees (7210)
  • Fees paid for processing Lottery Revenues (7206, 7207, 7260)
  • Financial and Accounting Services (7245)
  • Other financial services (7643)
  • Agent fees on securities lending (7741)
  • Other financing fees (7809)

USAS Values

Appropriation Year 20
USAS Title FEES FOR RECEIVING ELECTRONIC PAYMENTS
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES