State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3765 – Interagency Sale of Supplies/Equipment/Services

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 1953 by the 53rd Leg.
Issue Date:
Revised Date: 2020-02-19

Description


A state agency may enter into an interagency contract with another governmental entity to carry out duties such as special or technical services involving employees, materials, or equipment. A state agency that receives services or resources under the Interagency Cooperation Act must reimburse each state agency providing the services or resources the actual cost or nearest estimate of the cost of providing the services or resources.

The agency providing the service or resources uses this code to record reimbursement from the receiving agency.

Also used for those transactions exempt from formal agreement or contract, per § 771.004, Government Code; e.g., amount involved less than $50,000. Used only to record reimbursement transactions paid from funds in the treasury and deposited into funds in the treasury.



Due Date


As agreed upon by participating agencies.



Collecting Agencies




Deposit Funds




Notes


Amended by S.B. 1173, 69th Leg., R.S.

Codified by S.B. 448, 72nd Leg., R.S.

H.B. 2626, 73rd Leg., R.S. removed Texas Facilities Commission approval and increased transaction limit from $2,500 to $50,000.

Amended by H.B. 947, 73rd Leg., R.S.

Amended by H.B. 1331, 79th Leg., R.S.



USAS Values


Appropriation Year 26
USAS Title SALES OF SUPPLIES/EQUIPMENT/SERVICES
Receipt Category 14 – Other
Receipt Type 50 – Transfers
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 00 – REVENUE OBJ/INTERFUND & INVESTMENT TRANS



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