State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7223 – Court Costs

 

Object Type: Cash — Other Expenditures
Reference:
Issue Date:
Revised Date:

Description


To record the payment for court costs incurred by the state in any court. This includes transcription fees to court reporters, and filing fees for suits on behalf of the State. This code excludes witness fees.

Expenditure code 7223 includes, but is NOT limited to:

  • Court Cost (lien payments)
  • Court Costs (other)
  • Court Reporter Fee (court)
  • Deposition, Copy of
  • Filing Fees (suits)
  • Interpreter (court costs)
  • Renewal of Judgments
  • Subpoena
  • Transcription Fee (court case)


Notes


This code does NOT include:

  • Payments to professionals paid as expert witnesses (7254)
  • Payments to witnesses in civil proceedings (7254)
  • Court ordered payment of court costs due to a judgment or settlement (7226)


USAS Values


Appropriation Year 26
USAS Title COURT COSTS
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 04 – OTHER EXPENDITURES



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