State of Texas – Fiscal Management

Manual of Accounts

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General Ledger 9095 – Agency Budget Offset
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Issue Date:

Purpose


An offsetting account for Agency Estimated Revenue Budget (General Ledger Code 9090) and Agency Estimated Expenditure Budget (General Ledger Code 9091). Its purpose is to maintain the integrity of the double entry method; it has no accounting significance.

USAS Values


Normal Balance Debit
Account Type Nominal
GL Posting Level Summary 2 [?]
Summary 2 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ and Appn.



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