State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7601 – Grants - Elementary and Secondary Schools
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Object Type: Cash — Intergovernmental Payments
Reference:
Issue Date:
Revised Date:

Description


To record the payment of grants, not incorporated in the Foundation School Program, made to elementary and secondary schools as authorized by law. These payments may include Federal support of Vocational-Technical, Rehabilitation and Distributive Education programs, and the School Lunch program.

Expenditure code 7601 includes, but is NOT limited to:

  • Grants (elementary schools)
  • Grants (secondary schools)


Notes


This code does NOT include payments to the foundation school program (7602). Refunds by audit order should reference period covered.


USAS Values


Appropriation Year 26
USAS Title GRANTS TO ELEM & SECOND SCHOOL
Object Group 10 – Expenditures
USAS Status A
Rev/Exp Category 06 – INTERGOVERNMENTAL PAYMENTS



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