State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7501 – Electricity

 

Object Type: Cash — Communications and Utilities
Reference:
Issue Date:
Revised Date:

Description


To record payment for purchased electrical utilities.

Expenditure code 7501 includes, but is NOT limited to:

  • Electricity
  • Utilities (electricity)


Notes


This code does NOT include utilities charged under a rental agreement (7462, 7468).

A state agency is not subject to a late fee or penalty for delinquent payment of a utility bill;  prompt payment interest may however apply. Refer to the following rules in the Texas Administrative Code for more information:

16 Texas Administrative Code § 25.28 (b)

16 Texas Administrative Code  §25.33 (d)

The statutory authority that allows the for the creation of these rules can be found here:
Utilities Code, Sec. 14.002
 



USAS Values


Appropriation Year 26
USAS Title ELECTRICITY
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 15 – COMMUNICATIONS AND UTILITIES



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