Texas Comptroller Manual of Accounts - Fiscal 2024
Expenditure Object 7614 – State Grant Pass-Through Expenditure - Non-Operating

To record the payment of grants made to other state agencies, including colleges and universities that have State of Texas agency numbers, as authorized by law. This code on the paying agency and the corresponding revenue code on the receiving agency will be matched and eliminated in preparation of the ACFR to avoid double counting both the revenue (or appropriation) and expenditure/ expense. This code is reflected as a "non-operating"expense on the Annual Financial Report (AFR). Generally, non-operating activities are those that do not directly result from the provision of goods and services to customers or do not directly relate to the principal and usual activity of a fund.

Expenditure code 7614 includes, but is NOT limited to:

• Grants (state pass-through non operating)

This code does NOT include state grant pass-through expenditures that should be shown as "operating" expenses in the AFR (7615).