Texas Comptroller Manual of Accounts - Fiscal 2025
Appropriated Fund 1202 – Opioid Abatement Local Operating Trust Fund

This fund is established with the treasury in the Uniform Statewide Accounting System (USAS) to facilitate processing and reporting of certain expenditure through USAS. Used to distribute amounts from the Opioid Abatement Trust held at the Texas Safekeeping Trust Company outside of the state treasury.

Of the total amounts received from statewide opioid settlement agreements, 15% is deposited to GR Account 5189 - Opioid Abatement and 85% is deposited to the Opioid Abatement Trust Fund held at the Safekeeping Trust Company.

Of the total settlement amounts, 15% is distributed through the Trust to counties and municipalities to address opioid-related harms in those communities. Another $5 million from the Trust is distributed to the Texas Access to Justice Foundation for providing basic civil legal services to indigent persons directly impacted by opioid-use disorders, and children affected by opioid-use disorders by a parent, legal guardian or caretaker. The remainder of the amount deposited to the Trust is allocated to the Texas Opioid Abatement Fund Council.

One percent of the council’s allocation is distributed to the comptroller for administration and 15% to hospital districts. The remaining is distributed through the opioid abatement strategy developed by the council for regional allocations and targeted interventions.