Function Codes

Two-digit numerical codes have been assigned to agencies and expenditures for each major category of state activity — legislative, judicial, etc.

There are four types of function code assignments in USAS:

  • Cash basis function
  • Cash basis source/function — expenditures
  • GAAP function
  • LBB function

The primary purpose of these codes is to provide for the homogeneous grouping of revenues and expenditures incurred by state agencies.

Note: These codes are administered by the Comptroller's office and are included in this manual for information purposes only.

Cash Basis Function (USAS D53 Profile, Table ID: CBFN)

The following function codes are used to account for expenditures and revenues in the Annual Cash Report.

Cash Basis Source/Function – Expenditures

The following function codes are used in conjunction with the previous codes to account for expenditures in the Annual Cash Report.

GAAP Function (USAS D71 Profile)

The following function codes are used to account for expenditures in the Comprehensive Annual Financial Report.

LBB Function (USAS D53 Profile, Table ID: LBBF)

The following function codes are used by the Legislative Budget Board for state budgeting purposes.

Source Codes

Source Codes provide homogeneous groupings of revenues to the state collected by state agencies.

The sources of revenue have been assigned four-digit Source Codes. Each four-digit Source Code consists of two two-digit group codes representing the Receipt Category and Receipt Type, respectively. These group codes are used in combination to indicate the specific source of revenue.

Examples

  • Code 01 60 is for Transportation – Federal Receipts (Receipt Type)
  • Code 02 30 is for Personal Property – State Service Fees (Receipt Category)

Note: These codes are administered by the Comptroller's office and are included in this manual for information purposes only.

Receipt Categories

00 – Not applicable
01 – Transportation
Agencies, taxes, licenses or programs dealing with segments of the transportation industry. Examples of agencies are the Texas Department of Transportation and Department of Public Safety; taxes such as gasoline, diesel, and liquefied gas tax, motor vehicle sales tax; permits such as motor carrier, motor vehicle business license, automobile clubs registration and sales of the Texas Highways magazine.
02 – Personal Property
Items dealing with the sale or other conveyance of personal property; i.e. sales tax, inheritance tax, escheated estates. Would not include motor vehicle sales tax since it is covered by transportation section.
03 – Business Regulation
Agencies, taxes, licenses, programs dealing with the regulation of general business not covered by a more specific section; deals with most of the occupation-type regulation. Examples include franchise tax, boiler inspection fees, assessor registration, real estate fees, and barber registration.
04 – Insurance
Items dealing with the regulation of the insurance industry. Examples of agencies are the exas Department of Insurance, Texas Workers Compensation Commission; taxes include maintenance tax on motor vehicle insurance, insurance companies' occupation tax; fees include prepaid funeral contract fees.
05 – Utilities
Items dealing with the regulation of the utility industry. Examples of agencies are the Public Utilities Commission and Railroad Commission; taxes include public utility gross receipts tax, telephone companies tax; fees would be utility cooperative charter and license fees.
06 – Alcoholic Beverages
Items dealing with alcoholic beverage industry regulation such as: liquor tax, wine and beer permits, and sale of confiscated alcoholic beverages.
07 – Tobacco
Items dealing with tobacco industry regulation, such as: cigarette tax, cigar and tobacco products combination, and distributor only permits.
08 – Natural Resources
Agencies, taxes, licenses or programs dealing with the regulation of mineral, water and lane resources. Examples of agencies are the Texas Commission on Environmental Quality and General Land Office. Taxes include oil and gas production taxes, sulfur tax; royalties due on oil and gas and other minerals from lands owned by the state. Fees include water well driller registration, and weather modification fees.
09 – Agriculture
Items dealing with licensing, registration or inspection of the agricultural industry including vegetable seed license, pesticide registration, inspection of eggs, meat, nursery products, and public grain warehouses.
10 – Parks and Wildlife
Items dealing with regulation, administration or conservation of state parks and recreational areas and the management and conservation of wildlife and marine life. Permits include hunting and fishing licenses and motorboat registration. Also includes receipts from the sale of Texas Parks and Wildlife magazine and mobile beach business permits.
11 – Education
Items dealing with elementary, secondary, and higher education. Items include registration fees, student and building use fees and receipts from the sale of textbooks.
12 – Health
Items dealing with the regulation of health care facilities, practitioners of the healing arts, the inspection of food, drugs and other health products and services.
13 – Welfare and MHMR
Items dealing with the general welfare and mental health or rehabilitation of persons. Items include support and maintenance of patients in state institutions as well as receipts from correctional institutions, fees for parent locator and child support collection services.
14 – Other
Items not specifically identifiable to other categories or items that span several categories and cannot be split. Items include judicial fees, fees for copies of records or filing fees, and receipts arising from the rental of state buildings. Also included are general administrative receipts that are used by a number of state agencies such as the sale of machinery or equipment, and investments by state agencies.

Receipt Types

00 – Not applicable
01 – Taxes
Receipts originating from assessment or levy where the word "tax" is used in the definition as stated in statutes.
02 – Taxes Allocated From Fund 0001
Taxes previously required to be allocated from and deposited to the Omnibus Tax Clearance Fund 0120. Statute now requires these to be deposited and allocated from the General Revenue Fund 0001.

10 – Business/Professional Fees
Revenue receipts from the requirement that a license or permit be obtained for the operation of a business or engaging in a commercial or professional activity.
12 – Permits Allocated From Fund 0001
Statutory licenses and permits previously required to be allocated from and deposited to the Omnibus Tax Clearance Fund 0120. Statute now requires these to be deposited and allocated from the General Revenue Fund 0001.
20 – Non-Commercial Licenses and Permits
Receipts from a requirement of a license for performing certain activities that are of a non-commercial nature or before using certain objects in non-commercial activities.
25 – Violations, Fines and Penalties
Receipts arising from violation of rules, regulations, or laws where no separate revenue code exists to segregate these receipts.
30 – State Service Fees
Receipts originating from statutory provisions allowing state agencies to charge fees for performing a variety of services.
35 – Sales, Rentals and Repayments of Goods and Services
Receipts originating from sale, rental, or repayment received for use of property goods or services owned by the state.
40 – Donation or Grant
Receipts from monetary donations or grants outside the state treasury from individuals, businesses or other political subdivisions.
45 – Lottery Proceeds
All receipts arising from the operation of a state lottery.
50 – Transfers
To record the movement of monies within the treasury. Does not include transactions of money to or from sources outside the treasury or transactions for the interagency sale of goods and services.
55 – Interagency Sale of Goods and Services
A transfer to record the movement of money between state agencies for the interagency sale of goods and services. Does not include the purchase from or sale to sources outside the treasury.
56 – Investments, Loans, Advances
To record the receipt of par value on investments, petty cash transactions, issuance and payment of state bonds and other transactions which are non-cash entries or do not constitute revenue to the state.
60 – Federal Receipts
Funds from the federal government for use by the state a political subdivision within the state.
70 – Interest and Dividends
Receipts originating from interest earned on various types of investment obligations or securities; amortization of premium/discount on investments; depository interest; investment dividends; and interest on loans made by the state.
80 – Land Income
Receipts from the use of land owned by the state or land with mineral rights reserved to the state.
85 – Trust Receipts
Receipts deposited into a suspense or trust fund for the specific activity of the fund and not available for general state expenditure.
90 – Other Receipts
Receipts from a type of revenue not specifically covered by another revenue type.
91 – Settlement of Claims
Receipts received from settlement of claims.
92 – Employee Benefits
Receipts received relating to employee benefits.
93 – Sale of Capital Assets
Receipts originating from the sale of capital assets.
97 – Bond and Note Proceeds
Receipts originating from the issue of bonds and notes.
98 – Investments
Receipts from investment obligations or securities owned by the state.
99 – Interfund Transfers/Other Sources
Receipts from interfund transfers and other sources.

Object Groups

Object groups have been assigned two-digit codes.

Object groups are assigned to all revenue and expenditure Comptroller object codes to allow for consistency among Comptroller objects, transaction codes and general ledger accounts.

Note: These codes are administered by the Comptroller's office and are included in this manual for informational purposes only.

Object Groups (USAS D53 Profile, Table ID: VCOG)

Click a column heading to sort
CodeDescription
02Bond Proceeds
03Bond Payments
04Higher Education Institutional Funds Only (Local Fund Activity) (Revenue Objects)
05Higher Education Institutional Funds Only (Local Fund Activity) (Expenditure Objects)
06Investment Sales and Amortization of Premium/Discount
07Investment Purchases and Amortization of Premium/Discount
08Reimbursements Which Must Be Shown as Revenue By Agency But Reclassed as Expenditure Reduction for Statewide CAFR
10Expenditures
11Lottery Reimbursements, Restricted -- Currently no objects in this group
12Loans - Revenue Objects
13Loans - Expenditure Objects
14Petty, Travel, and Imprest Cash Transaction (Revenue Objects)
15Petty, Travel, and Imprest Cash Transaction (Expenditure Objects)
16Agency/Trust Transactions (Revenue Objects)
17Agency/Trust Transactions (Expenditure Objects)
18Financial Reporting (Non Revenues)
19Financial Reporting (Non Expenditures)
20Budgetary T-Codes (Revenue Objects)
21Budgetary T-Codes (Expenditure Objects)
22Refund of Expenditure
24Statistical
26Other Financing Uses/Sources
28Transfers (Treasury to Local Funds) -- Currently no objects in this group
30Revenues
31Shared Funds Transfers (Revenue Objects) -- Currently no objects in this group
32Transfers (Within Treasury) (Revenue Objects)
33Transfers (Within Treasury) (Expenditure Objects)
34Not Applicable
36Inactive Revenue Objects
37Inactive Expenditure Objects
38Pass-Through Revenue
39Pass-Through Expenditure
40Payroll
41Travel / Payroll Types
42Other Lottery Expenditures
43Disproportionate Share, UPL Transfer/Disbursement
45AFR Budgetary Objects Revenue
46AFR Budgetary Objects Expenditure
50Inactive Expenditure Objects for Payments