State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7397 – TXDoT Road Expense - Construction
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Object Type: Cash — Highway Construction Capital Outlay
Reference:
Issue Date:
Revised Date:

Description


To record construction expenditures for all contractor payments and construction related expenditures incurred to build transportation infrastructure.

Expenditure code 7397 includes, but is NOT limited to:

  • TxDOT Toll Road Expenditures -- Construction


Notes


RESTRICTED: This code may only be used by the Texas Department of Transportation, Agency 601.


USAS Values


Appropriation Year 26
USAS Title TXDOT ROAD EXP - CONSTRUCTION
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 12 – HIGHWAY CONSTRUCTION-CAPITAL OUTLAY



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