Texas Comptroller of Public Accounts
State of Texas – Fiscal Management
Manual of Accounts
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State Agencies
Funds and General Revenue Accounts
Expenditure Object Codes
Revenue Object Codes
Transfer Object Codes
Budgetary Object Codes
General Ledger Accounts
Function Codes, Source Codes and Object Groups
Ad Hoc Reports
State Agencies Report
Funds and General Revenue Accounts Report
Expenditure Object Codes Report
Revenue Object Codes Report
Budgetary Object Codes Report
Transfer Object Codes Report
General Ledger Accounts Report
Legal Cites Report
Collecting Agencies Report
Ad Hoc Reports: Expenditure Object Codes
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FY
Expenditure Code Number
Expenditure Code Title
Description
Status (per Manual)
Status (per USAS)
Cash/Non Cash
Expenditure Category
Note
Purchase Items
Reference
Object Group (from USAS)
Expenditure Category (from USAS)
Issue Date
Revised Date
FY
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
Active Only (per Manual)
Both Cash and Non-Cash
Cash Only
Non-Cash Only
[+]
Expenditure Category (per Manual)
None
Benefits
Capital Outlay
Claims and Judgments
Communications and Utilities
Cost of Goods Sold
Highway Construction Capital Outlay
Interfund Transfers/Other
Intergovernmental Payments
Investments
Lottery Winnings Paid
Maintenance and Repair
Other Disbursements
Other Expenditures
Debt Service
Printing and Reproduction
Professional Services and Fees
Public Assistance Payments
Real Property
Rentals and Leases
Salaries and Wages
Supplies and Materials
Travel
Higher Education Reporting Only
USAS Special Accounting Transactions
USAS Summary Allocations (Memo Only)
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