State of Texas – Fiscal Management

Manual of Accounts

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GR Account 5207 – Border Security and Law Enforcement Federal Grants

 

Legal Citations:
Origin Date: September 2026
Issue Date: 2026-09-18
Revised Date:

Purpose

Established to receive federal grants awarded to the state under the State Border Security Reinforcement Fund (SBSRF) and the Bridging Immigration-related Deficits Experienced Nationwide (BIDEN) Reimbursement Fund, both authorized by Public Law 119-21.

Grants received from the Secretary of Homeland Security under the SBSRF are for:

  • construction of a border wall, border fencing or other barrier, or buoys along the southern U.S. border.;
  • detection and interdiction of illicit substances and of aliens who have unlawfully entered the United States and have committed a crime.;
  • relocation of aliens unlawfully present in the United States from small population centers to other domestic locations.

Grants received from the U.S. Attorney General under the BIDEN Reimbursement Fund are for:

  • locating and apprehending aliens who have committed a crime;
  • investigating and prosecuting drug trafficking and human trafficking crimes; and
  • other related costs.
Classification Group 03: Federal Funds [?]
Depository Interest Retained in account per federal requirements.
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

USAS Values

USAS Title GR ACCT-BORDER SECURITY, LAW ENF FEDERAL
Consolidated Fund 0001
State Fund Group 03 - FEDERAL FUNDS
USAS Status A
Funds for which a separate accounting is required by federal law.


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