About appropriated funds

Appropriated funds are established by the Comptroller's office in the USAS D22 profile for the purpose of accounting for specific activities or the attainment of certain objectives in accordance with legislative acts, special regulations, restrictions or limitations.

Fund designations

Repealed and abolished refer to funds created by the Legislature that have been repealed or abolished in statute through Legislative action.

Deleted refers to funds no longer utilized that were originally created for accounting purposes only and require no legislative action.

Inactive funds not abolished or repealed by the Legislature or deleted for accounting purposes, but are not currently being utilized.

Dormant funds have been eliminated under provisions of Texas Government Code Annotated, Section 403.0915.

Expired funds are funds that expired on a particular date per the Legislature's direction.

State fund groups

For cash reporting, appropriated funds are grouped into state fund groups. Each state fund group is assigned a two-digit numerical code in the USAS Titles Profile (D53 Screen).

Note: The fund group codes are administered by the Comptroller's office and are included here for informational purposes only.

01 General State Operating and Disbursing Funds
Used to make general expenditures for the daily operations of state government.
02 Constitutional Funds Expendable for a Specific Purpose
Created by the state's constitution or receiving constitutionally dedicated revenue and expended for a specific purpose.
03 Federal Funds
Funds for which a separate accounting is required by federal law.
04 Pledged Funds
Created by bond resolution requirements which specify the maintenance of separate funds to account for the bond program.
05 Constitutional Nonexpendable Funds
Created by the state's constitution and not expendable for any purpose.
06 Tax Clearance Funds
To receive deposits of designated taxes to be subsequently cleared to the ultimate disbursing fund.
07 Petty Cash Funds
For making change of currency, advancing travel expense money to state officers and employees, making small disbursements where formal expenditure procedures are not cost-effective or any similar purpose a state agency considers prudent.
08 Trust Funds
Those funds created to account for assets held by the state in a trustee capacity for individuals, private organizations or other governmental entities
09 Suspense Funds
Those funds created to receive deposits that cannot be readily identified as belonging to a specific fund.
10 Local Operating
Funds held outside the state treasury, used to make general expenditures for the daily operations of state government.
11 Non-Cash Funds
Those funds created for accounting purposes that contain no cash.
12 Restricted Use Funds
Those funds created to record receipt of money where there is a restriction on the use of the funds.
13 Local Trust
Funds held outside the state treasury in a trustee capacity for individuals, private organizations or other governmental entities. Includes assets belonging to individuals and other entities held temporarily in a custodial capacity.
14 Local Pledged
Funds held outside the state treasury. Created by bond resolution requirements which specify the maintenance of separate funds to account for the bond program.

Appropriated Funds Reserved for TPFA Activity

Appropriated funds 7000 through 7999 are reserved for Texas Public Finance Authority (TPFA) activity as follows:

7000-7199
General Obligation Bond (TPFA only) – Interest and Sinking, Rebate, Restoration, Cost of Issuance
7200-7299
General Obligation Bonds – Project
7300-7499
Revenue Bonds (TPFA only) – Interest and Sinking, Rebate Restoration, Cost of Issuance, Reserve
7500-7599
Revenue Bonds – Project
7600-7799
General Obligation Commercial Paper – Project
7800-7999
Revenue Commercial Paper – Project

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