State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7240 – Consultant Services - Other
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Object Type: Cash — Professional Services and Fees
Reference: Consulting services generally have specific legal, procedural and contracting requirements. For more information see eXpendit.
Issue Date:
Revised Date: 2003-09-01

Description


To record payment for the services of a consultant that does not require pre-approval by the Office of the Governor. Includes major consulting services contracts that exceed $25,000 by an institution of higher education, other than a public junior college.

Expenditure code 7240 includes, but is NOT limited to:

  • Consultant Services (other)
  • CPA (consultant)
  • Professional Services (other consultant)


Notes


This code does NOT include:

  • Computer consulting (7242)
  • Professional services per TEX. GOV'T CODE ANN. §§ 2254.001-2254.021 (7253)
  • Professional services involved with regular duties/responsibilities of the agency


USAS Values


Appropriation Year 26
USAS Title CONSULTANT SERVICES-OTHER
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 09 – PROFESSIONAL SERVICE AND FEES



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