State of Texas – Fiscal Management

Manual of Accounts

PreviousNext

GR Account 5150 – Large County and Municipal Recreation and Parks

 

Legal Citations:
Origin Date: 2009 by H.B. 3391, H.B. 4583, 81st Leg., R.S.
Issue Date: 2009-09-01
Revised Date: 2019-12-03

Purpose


Account to receive a percentage credit from sporting goods taxes under § 151.801, Tax Code, other sources as required by law, private contributions, grants, donations and federal funds. Used for grants to large counties and municipalities for the acquisition or development of indoor public recreation facilities.

Classification Group 01: General State Operating and Disbursing Funds [?]
Depository Interest Deposited to General Revenue Fund 0001.
Disposition of Balance Accumulative
Appropriation Technique General Appropriations Act

Administering Agencies



Financial Activity


To view this GR account's current revenue and expenditure activity by agency or comptroller object code, visit the following links:


Notes


H.B. 7, 83rd Leg., R.S. requires interest be deposited to General Revenue (0001).

H.B. 1422, S.B. 26 and S.J.R. 24, 86th Leg., R.S., changed the allocation percentages of sporting good sales taxes and appropriated all of the sporting goods sales tax revenue to Texas Parks and Wildlife (93%) and Texas Historical Commission (7%).



USAS Values


USAS Title GR ACCT-LARGE COUNT & MUNIC REC & PARKS
Consolidated Fund 0001
State Fund Group 01 - GENERAL STATE OPERATING & DISBURSING FDS
USAS Status A
Used to make general expenditures for the daily operations of state government.


Accessibility Policy