Texas Comptroller Manual of Accounts - Fiscal 2025
Category Listing of Expenditure Codes

 

 

Expenditure Codes

Benefits

• 7026 – Out-of-State Employment Costs
• 7032 – Employees Retirement – State Contribution
• 7033 – Employee Retirement – Other Employment Expenses
• 7040 – Additional Payroll Retirement Contribution
• 7041 – Employee Insurance Payments - Employer Contribution
• 7042 – Payroll Health Insurance Contribution
• 7043 – F.I.C.A. Employer Matching Contributions
• 7048 – Performance Rewards
• 7052 – Unemployment Compensation Benefits – Special Fund Reimbursement
• 7061 – Workers' Compensation Claims – Self Insurance Programs
• 7062 – Workers' Compensation – Indemnity Payments
• 7080 – Retirement – Service Credit for Accumulated Sick Leave
• 7082 – Retirement/Benefits Payments – Judicial Retirement System
• 7086 – Optional Retirement - State Match
• 7092 – Ranger Pensions
• 7231 – Workers' Compensation - Medical Services and Attorney Payments
• 7232 – Workers' Compensation Self Insurance Programs - Medical Services and Attorney Payments
• 7233 – Employee Benefit Payments

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Capital Outlay

• 7344 – Leasehold Improvements - Capitalized
• 7351 – Personal Property - Passenger Cars - Capital Lease
• 7352 – Personal Property - Other Motor Vehicles - Capital Lease
• 7361 – Personal Property - Capitalized
• 7365 – Personal Property - Boats - Capitalized
• 7366 – Personal Property - Capital Lease
• 7369 – Personal Property - Works of Art and Historical Treasures - Capitalized
• 7370 – Personal Property - Drones - Capitalized
• 7371 – Personal Property - Passenger Cars - Capitalized
• 7372 – Personal Property - Other Motor Vehicles - Capitalized
• 7373 – Personal Property - Furnishings and Equipment - Capitalized
• 7375 – Personal Property - Aircraft - Capitalized
• 7376 – Personal Property - Furnishings and Equipment - Capital Lease
• 7379 – Personal Property - Computer Equipment - Capitalized
• 7385 – Personal Property - Computer Equipment - Capital Lease
• 7386 – Personal Property - Animals - Capitalized
• 7387 – Personal Property - Computer Software - Capitalized
• 7388 – Personal Property - Construction In Progress - Fabrication of Equipment - Capitalized
• 7512 – Personal Property - Telecommunications Equipment - Capitalized

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Claims and Judgments

• 7093 – Child Support Offset Payments
• 7220 – Court Ordered Expenses - Parental Notification
• 7225 – Judgments & Settlements - Attorney Fees
• 7226 – Judgments & Settlements for Claimant/Plaintiff, or Other Legal Expenses
• 7227 – Miscellaneous Claims Act Payments
• 7228 – Legislative Claims
• 7229 – Judgments and Settlements for Claimant/Plaintiff and Attorney
• 7230 – Miscellaneous Claims - Lost/Voided Warrants
• 7234 – Compensation for Crime Victims
• 7235 – Compensation to Victims of Crime Auxiliary Payments
• 7236 – Crime Victim Expenses
• 7237 – Payment of Claims From Trust or Other Funds

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Communications and Utilities

• 7276 – Communication Services
• 7293 – Statewide Telecommunications Network
• 7501 – Electricity
• 7502 – Natural and Liquefied Petroleum Gas
• 7503 – Telecommunications - Long Distance
• 7504 – Telecommunications - Monthly Charge
• 7507 – Water- Utilities
• 7510 – Telecommunications - Parts and Supplies
• 7516 – Telecommunications - Other Service Charges
• 7517 – Personal Property - Telecommunications Equipment - Expensed
• 7518 – Telecommunications - Dedicated Data Circuit
• 7521 – Real Property - Infrastructure - Telecommunications - Expensed
• 7522 – Telecommunications - Equipment Rental
• 7524 – Other Utilities
• 7526 – Waste Disposal
• 7530 – Thermal Energy

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Cost of Goods Sold

• 7391 – Central Supply Retail Store
• 7392 – Land Purchased for Resale/Housing Loans
• 7393 – Merchandise Purchased for Resale
• 7394 – Raw Material Purchases

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Debt Service

• 7800 – Defeasance of State Bonds
• 7801 – Interest On Governmental and Fiduciary Long-Term Debt
• 7802 – Interest - Other
• 7803 – Principal On State Bonds
• 7804 – Principal On Other Indebtedness
• 7805 – County Road Bond Payments
• 7807 – Principal On Tax and Revenue Anticipation Notes
• 7810 – Defeasance of State Bonds - Refunded
• 7814 – Interest On Proprietary Long-Term Debt – Operating
• 7815 – Interest On Proprietary Long-Term Debt - Non-Operating
• 7816 – Principal on Direct Payments
• 7817 – Principal on Direct Borrowings
• 7818 – Interest on Direct Placements
• 7819 – Interest on Direct Borrowings

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Higher Education Reporting Only

• 7535 – Payroll Related Costs
• 7536 – Professional Services
• 7544 – Higher Education, Non-Faculty Salaries/Wages
• 7545 – Higher Education, Faculty Salaries and Wages
• 7546 – Higher Education, Other Expenses
• 7547 – Higher Education, Capital Outlay
• 7548 – Debt Service/Principal Costs
• 7549 – Debt Service/Interest Costs
• 7558 – Higher Education, Administrative and Collection Costs
• 7559 – Higher Education, Unemployment Compensation Claims
• 7560 – Higher Education, Workers' Compensation – Reimbursement To State
• 7561 – Higher Education, Travel – Students
• 7562 – Higher Education, Travel – Non-Employee, Non-Student
• 7563 – Higher Education, Royalties Paid
• 7564 – Higher Education, Interest and Other Financial Charges/Fees On Indebtedness
• 7565 – Higher Education, Fines and Penalties
• 7567 – Higher Education, Development Fees
• 7568 – Higher Education, Officiating At Athletic Events
• 7569 – Higher Education, Collection Agency Fees
• 7570 – Higher Education, Taxes – UBIT
• 7571 – Higher Education, Taxes – Federal Excise
• 7572 – Higher Education, Taxes – Property
• 7573 – Higher Education, Taxes – Sales
• 7574 – Higher Education, Other Business Related Functions
• 7583 – Higher Education, Scholarships/Fellowships/ Waivers/Exemptions
• 7591 – Higher Education, Skiles Act Funds
• 7593 – Higher Education, Texas Public Education Grants

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Highway Construction Capital Outlay

• 7347 – Real Property - Construction in Progress/Highway Network - Capitalized
• 7348 – Real Property - Land - Highway Right-of-Way - Capitalized
• 7396 – TXDoT Road Expense - Preliminary Engineering
• 7397 – TXDoT Road Expense - Construction
• 7398 – TXDoT Road Expense - Construction Engineering
• 7399 – TXDoT Road Expense - Right of Way

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Interfund Transfers/Other

• 7081 – Retirement/Benefits Payments – Employee Retirement System
• 7083 – Retirement/Benefits Payments
• 7084 – Retirement Payments – Emergency Services Retirement Fund
• 7085 – Retirement Payments - Law Enforcement and Custodial Officer Supplement
• 7614 – State Grant Pass-Through Expenditure - Non-Operating
• 7615 – State Grant Pass-Through Expenditure - Operating
• 7707 – Loans To Other State Agencies
• 7708 – Repayment of Loan To Other State Agency
• 7900 – Imprest Cash Advances
• 7902 – Trust or Suspense Payment
• 7903 – Trust Payment - Remuneration By Private Party
• 7904 – Petty Cash Advance
• 7905 – Travel Cash Advance
• 7906 – Social Services Advance
• 7907 – Summer Food Program Advance
• 7909 – Teacher Retirement Reimbursement
• 7930 – Trust Payments - City Sales Tax Allocation
• 7931 – Trust Payments - County Sales Tax Allocation
• 7932 – Trust Payments - MTA Sales Tax Allocation
• 7933 – Trust Payments - SPD Sales Tax Allocation
• 7961 – STS (Tex-An) Transfers to General Revenue
• 7962 – Capitol Complex Transfers to General Revenue

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Intergovernmental Payments

• 7383 – Textbooks for Public Free Schools
• 7601 – Grants - Elementary and Secondary Schools
• 7602 – School Apportionment - Foundation Program
• 7603 – Grants to Junior Colleges
• 7604 – Grants to Senior Colleges and Universities
• 7611 – Payments/Grants to Cities
• 7612 – Payments/Grants to Counties
• 7613 – Payments/Grants to Other Political Subdivisions
• 7621 – Grants - Council of Governments
• 7622 – Grants - Judicial Districts
• 7683 – Allocation To Cities - Mixed Beverage Tax
• 7684 – Allocation To Counties - Mixed Beverage Tax
• 7685 – Allocation To Taxing Unit - Bank Franchise Tax
• 7688 – Allocation for International Fuels Tax Agreement (IFTA)

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Investments

• 7711 – Purchase of Mortgage Investments - Long-Term
• 7712 – Purchase of Real Estate Investments
• 7713 – Purchase of Miscellaneous Short Term-Investments and Short-Term Investment Funds
• 7714 – Purchase of Miscellaneous Investments - Long-Term
• 7715 – Purchase of Corporate Securities - Long-Term
• 7716 – Purchase of Certificates of Deposits - Short-Term
• 7717 – Purchase of Certificates of Deposits - Long-Term
• 7718 – Purchase of Repurchase Agreements
• 7719 – Purchase of Other Public Obligations - Short-Term
• 7720 – Purchase of Other Public Obligations - Long-Term
• 7721 – Purchase of Corporate Obligations - Short-Term
• 7722 – Purchase of Corporate Obligations - Long-Term
• 7723 – Purchase of United States Government Obligations - Short-Term
• 7724 – Purchase of United States Government Obligations - Long-Term
• 7725 – Purchase of Corporate Securities - Short-Term
• 7726 – Purchase of Mortgage Investments - Short-Term
• 7731 – Premium/Discount On Mortgage Investments
• 7732 – Premium/Discount On Miscellaneous Investments
• 7733 – Premium/Discount On Other Public Obligations
• 7734 – Premium/Discount On United States Corporate Obligations
• 7735 – Premium/Discount On United States Government Obligations
• 7739 – Investing Activities Expense
• 7740 – Borrower Rebates On Securities Lending
• 7741 – Agent Fees On Securities Lending
• 7870 – Payment to Escrow Refunding and Cash Defeasance
• 7871 – Bond Issuance Expenses

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Lottery Winnings Paid

• 7208 – Lottery Winnings
• 7209 – Lottery Winnings – Installment

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Maintenance and Repair

• 7262 – Personal Property - Maintenance and Repair - Computer Software - Expensed
• 7263 – Personal Property - Maintenance and Repair - Aircraft - Expensed
• 7266 – Real Property - Buildings - Maintenance and Repair - Expensed
• 7267 – Personal Property - Maintenance and Repair - Computer Equipment - Expensed
• 7270 – Real Property - Infrastructure - Maintenance and Repair - Expensed
• 7271 – Real Property - Land - Maintenance and Repair - Expensed
• 7338 – Real Property - Facilities and Other Improvements - Maintenance and Repair - Expensed
• 7354 – Leasehold Improvements - Expensed
• 7358 – Real Property - Infrastructure/Preservation Costs - Expensed
• 7367 – Personal Property - Maintenance and Repair - Expensed
• 7368 – Personal Property - Maintenance and Repair - Motor Vehicles - Expensed
• 7514 – Real Property - Infrastructure- Telecommunications - Maintenance and Repair - Expensed

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None

• 7034 – Pension Expense-Governmental Activity
• 7036 – Pension Expense-Proprietary Funds and BTA
• 7038 – Pension Contribution Offset
• 7039 – HE Pension Contribution Offset
• 7054 – OPEB Expense-Governmental Activity
• 7056 – OPEB Expense-Proprietary Funds and BTA
• 7087 – Optional Retirement Differential
• 7088 – OPEB Contribution/Benefit Offset
• 7089 – BTA/Higher Ed OPEB Contribution/Benefit Offset
• 7221 – Settlements and Judgments Texas Tort/Pre-Litigation and Related Claims-No Attorney General Approval Required
• 7241 – Judgment Interest
• 7246 – Landowner Compensation Payments
• 7250 – Legislative Claims Interest
• 7294 – Statewide Network Applications
• 7339 – Debt Service Principal, Availability Payment Arrangements and Right to Use Leases/SBITA
• 7364 – Personal Property - Drones- Controlled
• 7406 – Rental of Furnishings and Equipment
• 7550 – Refund of Contributions
• 7625 – Grant Expense-Pension Related
• 7626 – Grant Expense-OPEB Related
• 7682 – Allocation to Cities - Mixed Beverage Sales Tax
• 7689 – Allocation to Counties - Mixed Beverage Sales Tax
• 7694 – Tuition Remission
• 7699 – Purchase of Equity Holdings-Emerging Technology Fund
• 7820 – Contribution to Permanent FD Principal
• 7863 – Capital Assets Donated to Another Entity
• 7872 – Amortization Expense - Intangible Assets-SCA (Operator)
• 7873 – Amortization Expense - Government Combinations
• 7875 – Capital Asset Contributions/(Distributions) to Another Entity
• 7915 – Teacher Retirement - 90 Day Wait
• 7921 – Fee Receipts Transferred to Local Funds
• 7926 – Cash transfer within fund, general ledger balance

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Other Disbursements

• 7908 – Non-Governmental Agent Purchases

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Other Expenditures

• 7071 – State Employee Relocation
• 7201 – Membership Dues
• 7202 – Tuition - Employee Training
• 7203 – Registration Fees - Employee Attendance at Seminars and Conferences
• 7204 – Insurance Premiums and Deductibles
• 7205 – Employee Bonds
• 7206 – Service Fee Paid to the Lottery Operator
• 7207 – Lottery Incentive Bonus
• 7210 – Fees and Other Charges
• 7211 – Awards
• 7212 – Other Employee Benefits-Payments to Third Party
• 7213 – Training Expenses – Other
• 7216 – Insurance Premiums - Approved By Board of Insurance and Attorney General
• 7217 – Statewide Other Expense ACFR Related
• 7219 – Fees for Receiving Electronic Payments
• 7222 – Filing Fees - Documents
• 7223 – Court Costs
• 7224 – Witness Fees and Allowances - Criminal Cases and Administrative Hearings
• 7244 – Insurance Premiums and Deductibles - No Approval Required
• 7260 – Lottery Retailer Commissions
• 7272 – Hazardous Waste Disposal Services
• 7274 – Temporary Employment Agencies
• 7277 – Cleaning Services
• 7278 – Placement Services
• 7280 – Client-Worker Services
• 7281 – Advertising Services
• 7282 – Petroleum Storage Tank Cleanup Reimbursements
• 7283 – Waste Tire Recycling Program
• 7284 – Data Processing Services
• 7285 – Computer Services-Statewide Technology Center
• 7286 – Freight/Delivery Service
• 7292 – DIR Payments To Statewide Technology Center
• 7295 – Investigation Expenses
• 7297 – Emergency Abatement Response
• 7299 – Purchased Contracted Services
• 7309 – Promotional Items
• 7334 – Personal Property - Furnishings, Equipment and Other - Expensed
• 7335 – Parts - Computer Equipment - Expensed
• 7340 – Real Property and Improvements - Expensed
• 7349 – Intangible Assets-Land Use Rights-Permanent-Capitalized
• 7353 – Intangible Assets - Land Use Rights - Term - Capitalized
• 7355 – Intangible Assets - Land Use Rights - Term - Expensed
• 7359 – Intangible Assets - Patents and Copyrights - Capitalized
• 7360 – Intangible Assets - Patents and Copyrights - Expensed
• 7362 – Intangible Assets - Trademarks - Capitalized
• 7363 – Intangible Assets - Trademarks - Expensed
• 7374 – Personal Property - Furnishings and Equipment - Controlled
• 7377 – Personal Property - Computer Equipment - Expensed
• 7378 – Personal Property - Computer Equipment - Controlled
• 7380 – Intangible Property - Computer Software - Expensed
• 7382 – Personal Property - Books and Reference Materials - Expensed
• 7384 – Personal Property - Animals - Expensed
• 7389 – Personal Property - Books and Reference Materials - Capitalized
• 7390 – Intangible Property - Computer Software/Internally Generated - Capitalized
• 7395 – Intangible - Computer Software - Purchased - Capitalized
• 7636 – Texas Tomorrow Fund - Payment of Prepaid Tuition and Required Higher Education Fees
• 7638 – Texas Tomorrow Fund - Excess Tuition/Fee Payment To Beneficiary
• 7639 – Texas Tomorrow Fund - Payment of Earnings To Purchaser (Due Upon Refund)
• 7686 – Breakage Payments - Horse Racing
• 7687 – Breakage Payments - Greyhound Racing
• 7695 – Rebates - Alternative Fuels
• 7696 – Rebates - Tuition
• 7697 – Grants - Public Incentive Programs
• 7698 – Advances for Public Incentive Programs
• 7701 – Loans To Political Subdivisions
• 7702 – Loans To College Students
• 7703 – Purchase of Water Rights
• 7704 – Loans To Medical Students - Rural Medicine
• 7705 – Loans To Non-Governmental Entities
• 7706 – Loans To Provide Financial Assistance for Texas Agricultural Products
• 7806 – Interest On Delayed Payments
• 7808 – Arbitrage
• 7809 – Other Financing Fees
• 7811 – Interest On Refund Or Credit of Tax Or Fee
• 7812 – Interest On Protest Payments
• 7877 – Amortization Expense- Land Use Rights- Term
• 7878 – Amortization Expense - Computer Software
• 7879 – Amortization Expense - Intangible Capital Assets - Other
• 7885 – Amortized Expenditure-Right to Use Leases/SBITA
• 7899 – Replenish Petty/Travel/Imprest Cash Shortage
• 7910 – Escheated Funds Payments
• 7958 – Payment from State Appropriation to Local Account

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Printing and Reproduction

• 7218 – Publications
• 7273 – Reproduction and Printing Services

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Professional Services and Fees

• 7238 – Foreign Office Activities
• 7239 – Consultant Services - Approval by Office of the Governor
• 7240 – Consultant Services - Other
• 7242 – Consulting Services - Information Technology (Computer)
• 7243 – Educational/Training Services
• 7245 – Financial and Accounting Services
• 7247 – Hearings Officers, Pre-Approved by the State Office of Administrative Hearings
• 7248 – Medical Services
• 7249 – Veterinary Services
• 7252 – Lecturers - Higher Education
• 7253 – Other Professional Services
• 7254 – Witness Fees - Civil Proceedings and Expert Witnesses
• 7255 – Investment Counseling Services
• 7256 – Architectural/Engineering Services
• 7257 – Legal Services - Approval by the State Office of Administrative Hearings
• 7258 – Legal Services
• 7259 – Race Track Officials
• 7275 – Information Technology Services
• 7661 – Medical Services - Nursing Home Programs

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Public Assistance Payments

• 7214 – Public Assistance Payments - Unemployment
• 7215 – Return of Retirement Contributions
• 7623 – Grants - Community Service Programs
• 7624 – Grants - Individuals
• 7640 – Public Assistance - Child Support Payments, Non-Title IV-D
• 7641 – Public Assistance - Temporary Assistance for Needy Families (TANF)
• 7642 – Public Assistance - Child Support Payments, Title IV-D
• 7643 – Other Financial Services
• 7644 – Commodity Distribution Program
• 7645 – Disaster Relief Payments
• 7651 – Financial Services - Discharged Convicts
• 7652 – Financial Services - Rehabilitation Clients
• 7662 – Vendor Drug Program
• 7664 – Supplementary Medical Insurance Benefits
• 7666 – Medical Services and Specialties
• 7667 – Federal Pass-Through Expenditures, From Health To Medicaid Insurance Provider
• 7671 – Grants-In-Aid (Day Care)
• 7672 – Grants-In-Aid (Foster Care)
• 7673 – Grants-In-Aid(Care for Aged, Blind and Disabled)
• 7674 – Grants-In-Aid (Services for Children/Clients)
• 7676 – Grants-In-Aid(Transportation)
• 7677 – Family Planning Services
• 7678 – Employment Social Services
• 7679 – Grants - College/Vocational Students
• 7680 – Grants-In-Aid (Food)
• 7681 – Grants - Survivors
• 7829 – Disbursement of Medicaid Incentive Transfers To State Hospitals (UC, UPL and DSRIP)
• 7830 – Disbursement of Disproportionate Share Funds/State Hospitals
• 7831 – Disbursement of Disproportionate Share Funds/Non-State Hospitals
• 7832 – State Hospital/Agencies Payments of State Matching Disproportionate Share, Upper Payment Limit, Uncompensated Care and Delivery System Reform Incentive Payments to State Hospitals Program Funds
• 7835 – Disbursement of Medicaid Incentive Transfers To Urban/Rural Hospitals for Uncompensated Care, Upper Payment Limit and Delivery System Reform Incentive Payments to State Hospitals Programs

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Real Property

• 7329 – Capital Outlay - Right to Use Leases/SBITA
• 7336 – Real Property - Facilities and Other Improvements - Capitalized
• 7337 – Real Property - Facilities and Other Improvements - Capital Lease
• 7341 – Real Property - Construction in Progress - Capitalized
• 7342 – Real Property - Buildings - Capitalized
• 7343 – Real Property - Building Improvements - Capitalized
• 7345 – Real Property - Land - Capitalized
• 7346 – Real Property - Land Improvements - Capitalized
• 7350 – Real Property - Buildings - Capital Lease
• 7356 – Real Property - Infrastructure - Capitalized
• 7357 – Real Property - Infrastructure/Preservation Costs - Capitalized
• 7519 – Real Property - Infrastructure - Telecommunications - Capital Lease
• 7520 – Real Property - Infrastructure - Telecommunications - Capitalized

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Rentals and Leases

• 7401 – Rental of Radio Towers
• 7411 – Rental of Computer Equipment
• 7415 – Rental of Computer Software
• 7421 – Rental of Reference Material
• 7442 – Rental of Motor Vehicles
• 7443 – Rental of Aircraft - Exempt
• 7444 – Charter of Aircraft
• 7445 – Rental of Aircraft
• 7449 – Rental of Marine Equipment
• 7461 – Rental of Land
• 7462 – Rental of Office Buildings or Office Space
• 7468 – Rental of Service Buildings
• 7470 – Rental of Space

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Salaries and Wages

• 7001 – Salaries and Wages - Line Item Exempt Positions
• 7002 – Salaries and Wages - Classified and Non-Classified Permanent Full-Time Employees
• 7003 – Salaries and Wages - Classified and Non-Classified Permanent Part-Time Employees
• 7004 – Salaries and Wages - Classified and Non-Classified Non-Permanent Full-Time Employees
• 7005 – Salaries and Wages - Classified and Non-Classified Non-Permanent Part-Time Employees
• 7006 – Salaries and Wages - Hourly Full-Time Employees
• 7007 – Salaries and Wages - Hourly Part-Time Employees
• 7008 – Higher Education Salaries - Faculty/Academic Employees
• 7009 – Higher Education Salaries - Faculty/Academic Equivalent Employees
• 7010 – Higher Education Salaries - Professional/ Administrative Employees
• 7011 – Higher Education Salaries - Extension -Professional/ Administrative Employees
• 7012 – Emergency Paid Leave Under FFCRA
• 7013 – Higher Ed-Emergency Paid Leave FFCRA
• 7014 – Higher Education Salaries - Student Employees
• 7015 – Higher Education Salaries - Classified Employees
• 7016 – Salaries and Wages - Employees Receiving Twice-a-Month Salary Payment
• 7017 – One-Time Merit Increase
• 7018 – Hardship Stations Pay
• 7019 – Compensatory Time Pay
• 7020 – Hazardous Duty Pay
• 7021 – Overtime Pay
• 7022 – Longevity Pay
• 7023 – Lump Sum Termination Payment
• 7024 – Termination Pay – Death Benefits
• 7025 – Compensatory or Salary Per Diem
• 7028 – Productivity Bonus Awards
• 7030 – Employee Incentive Bonus
• 7031 – Emoluments and Allowances
• 7035 – Stipend Pay
• 7037 – Incentive Award for Authorized Service to Veterans
• 7046 – High Performance Bonus for Administration of the Supplemental Nutritional Assistance Program (SNAP)
• 7047 – Recruitment and Retention Bonuses
• 7050 – Benefit Replacement Pay
• 7051 – Severance Pay
• 7075 – Retirement Incentive Payment

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Supplies and Materials

• 7291 – Postal Services
• 7300 – Consumables
• 7303 – Subscriptions, Periodicals, and Information Services
• 7304 – Fuels and Lubricants - Other
• 7307 – Fuels and Lubricants - Aircraft
• 7310 – Chemicals and Gases
• 7312 – Medical Supplies
• 7315 – Food Purchased By The State
• 7316 – Food Purchased for Wards of the State
• 7322 – Personal Items - Wards of the State
• 7324 – Credit Card Purchases for Clients or Wards of the State
• 7325 – Services for Wards of the State
• 7328 – Supplies/Materials - Agriculture, Construction and Hardware
• 7330 – Parts - Furnishings and Equipment
• 7331 – Plants
• 7333 – Fabrics and Linens

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Travel

• 7101 – Travel In-State - Public Transportation Fares
• 7102 – Travel In-State - Mileage
• 7103 – Travel - Per Diem, Non-Overnight Travel - Legislature
• 7104 – Travel In-State - Actual Meal and Lodging Expenses– Overnight Travel
• 7105 – Travel In-State - Incidental Expenses
• 7106 – Travel In-State - Meals and Lodging
• 7107 – Travel In-State - Non-Overnight Travel (Meals)
• 7108 – Travel In-State - Actual Expense Meals - Non Overnight Travel
• 7110 – Travel In-State - Board or Commission Member Meal and Lodging Expenses
• 7111 – Travel Out-of-State - Public Transportation Fares
• 7112 – Travel Out-of-State - Mileage
• 7113 – Travel - Per Diem, Overnight Travel - Legislature
• 7114 – Travel Out-of-State - Actual Meal and Lodging Expenses, Overnight Travel
• 7115 – Travel Out-of-State - Incidental Expenses
• 7116 – Travel Out-of-State - Meals and Lodging
• 7117 – Travel Out-of-State - Non-Overnight Travel (Meals)
• 7118 – Travel Out-of-State - Actual Expense Meals - Non-Overnight Travel
• 7121 – Travel – Foreign
• 7122 – Travel In-State - Single Engine Aircraft Mileage
• 7123 – Travel Out-of-State - Single Engine Aircraft Mileage
• 7124 – Travel In-State - Twin Engine Aircraft Mileage
• 7125 – Travel Out-of-State - Twin Engine Aircraft Mileage
• 7126 – Travel In-State - Turbine-Powered or Other Aircraft Mileage
• 7127 – Travel Out-of-State - Turbine-Powered or Other Aircraft Mileage
• 7128 – Travel - Apartment/House Rental Expense
• 7130 – Travel Out-of-State - Board or Commission Member - Meal and Lodging Expenses
• 7131 – Travel - Prospective State Employees
• 7132 – Travel - Legislative Expenses - House of Representatives
• 7133 – Travel - Legislative Expenses - Senate
• 7134 – Legislative Per Diem
• 7135 – Travel In-State - State Hotel Occupancy Tax Expense
• 7136 – Travel In-State - State Hotel Occupancy Tax Expense Inside Galveston City Limits
• 7137 – Travel In-State - State Hotel Occupancy Tax Expense Inside South Padre Island City Limits
• 7138 – Travel In-State - State Hotel Occupancy Tax Expense Inside Port Aransas City Limits
• 7139 – Travel In-State - State Hotel Occupancy Tax Expense Inside Corpus Christi City Limits
• 7140 – Travel In-State - State Hotel Occupancy Tax Expense Inside Quintana City Limits
• 7141 – Travel In-State - State Hotel Occupancy Tax Expense Inside Surfside Beach City Limits

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USAS Special Accounting Transactions

• 7840 – Net Change in Asset Retirement Obligation
• 7855 – Impairment Loss – Expense
• 7856 – Impairment Loss – Special Item
• 7857 – Impairment Loss – Extraordinary Item
• 7858 – Decrease In Net Assets Due To Interagency Transfer of Capital Assets
• 7859 – Increase/Decrease in Net Pension /OPEB Obligations
• 7860 – Net Change in Pollution Remediation Obligations
• 7861 – Amortization Expense
• 7862 – Bad Debt Expense
• 7864 – Lapsed Appropriations
• 7865 – Loss On Sale of Investment
• 7866 – Loss On Sale of Investment – Non-Operating
• 7867 – Miscellaneous Claims Adjustments
• 7868 – Uncollectable Debt
• 7869 – Miscellaneous Claim/Judgment/Settlement (Non-Cash), Operating Expense
• 7874 – Texas Tomorrow Fund – Higher Education Savings Plan Withdrawals
• 7901 – Interagency Purchase of Goods and Services (Memo Only)
• 7936 – Real Property – Buildings and Building Improvements – Depreciation Expense
• 7937 – Real Property – Facilities and Other Improvements – Depreciation Expense
• 7938 – Real Property – Infrastructure – Depreciation Expense
• 7939 – Personal Property – Depreciation Expense

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USAS Summary Allocations (Memo Only)

• 7880 – Summary Allocation of Direct Grant Costs for Equipment Rental (Memo Only)
• 7881 – Summary Allocation of Direct Grant Costs for Stock Issues (Memo Only)
• 7882 – Summary Allocation of Direct Grant Costs for Salary and Labor Distribution (Memo Only)
• 7883 – Summary Allocation of Direct Grant Costs – All Other (Memo Only)
• 7884 – Summary Allocation of Indirect Grant Costs, General and Administrative (Memo Only)

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