State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7252 – Lecturers - Higher Education
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Object Type: Cash — Professional Services and Fees
Reference:
Issue Date:
Revised Date:

Description


To record the payment for guest lecturers providing lecture services to institutions of higher education. This code may include the travel expenses of the guest lecturer if not required to be coded to state employee travel (7101-7150).

Expenditure code 7252 includes, but is NOT limited to:

  • Artists Presenting Lectures (higher education)
  • Colloquiums (lecturer, higher education)
  • Distinguished Individuals (higher education)
  • Guest Instructor (higher education)
  • Guest Lecturer (higher education)
  • Lecturers - Higher Education
  • Performances (lecturer, higher education)
  • Professional Services (lecturers, higher education)
  • Recitals (lecturer, higher education)
  • Seminars (lecturer, higher education)
  • Speeches (lecturer, higher education)
  • Telecourse (higher education)
  • Temporary Classroom Instructor (higher ed)
  • Visiting Professors (higher education)
  • Workshops (lecturer, higher education)


Notes


This code does NOT include professionally conducted training for institution employees (7243).

RESTRICTED: This code may be only used by Institutions of Higher Education.



USAS Values


Appropriation Year 26
USAS Title LECTURERS-HIGHER EDUCATION
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 09 – PROFESSIONAL SERVICE AND FEES



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