State of Texas – Fiscal Management

Manual of Accounts

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Expenditure Object 7859 – Increase/Decrease in Net Pension /OPEB Obligations
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Object Type: Non-Cash — USAS Special Accounting Transactions
Reference:
Issue Date: 2007-09-01
Revised Date: 2021-09-01

Description


This code is used to record the net changes in the pension and/or OPEB (Other Post-Employment Benefit) obligations. This code is for use by agencies administering pension and/or OPEB plans to record non-cash entries for financial reporting purposes.



Notes


RESTRICTED: May only be used by Teacher Retirement System, Agency 323, Firefighter's Pension Commissioner, Agency 325, Employees Retirement System, Agency 327, Texas A&M University System-Consolidated ACFR (financial reporting agency), Agency 798, and University of Texas System Consolidated ACFR (financial reporting unit), Agency 799.



USAS Values


Appropriation Year 26
USAS Title INC/DEC IN NET PENSION/OPEB OBLIGATIONS
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE



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