State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7615 – State Grant Pass-Through Expenditure - Operating
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Object Type: Cash — Interfund Transfers/Other
Reference:
Issue Date: 2002-06-01
Revised Date: 2004-09-01

Description


To record the payment of grants made to other state agencies as authorized by law. This code is reflected as a "operating" expense on the Annual Financial Report (AFR). Generally, operating activities are those that directly result from the provision of goods and services to customers or are directly related to the principal and usual activity of a fund.

Expenditure code 7615 includes, but is NOT limited to:

  • Grants (state pass-through operating)


Notes


This code does NOT include state grant pass-through expenditures that should be shown as "non-operating" expenses in the AFR (7614).


USAS Values


Appropriation Year 26
USAS Title STATE GRANT PASS-THRU EXPEND, OPERATING
Object Group 39 – Pass-Through Expenditure
USAS Status A
Rev/Exp Category 00 – INTERFUND TRANSFERS/OTHER



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