State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7625 – Grant Expense-Pension Related
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Object Type: Cash — None
Reference:
Issue Date: 2014-09-01
Revised Date:

Description


To record grant expenses related to state contributions for the pensions of school district employees and emergency services personnel in accordance with GASB Statement No. 68. This grant expense is recorded in governmental activities in the state’s Statement of Activities. This is a non-cash expense object.



Notes


RESTRICTED: This code may be used only by the Financial Reporting Section of the Comptroller's office.



USAS Values


Appropriation Year 26
USAS Title GRANT EXP-PENSION RELATED
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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