State fund groups
For cash reporting, 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).
Notes: 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.
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Repealed and abolished refer to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, Section 403.0915.
Expired funds are funds that expired on a particular
date per the Legislature's direction.
Funds Reserved for TPFA Activity
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
