Function Codes | Source Codes | Object Groups

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.

• 01 – Legislative
• 02 – Judicial
• 03 – Executive and Administrative
• 05 – Regulatory Services
• 06 – Health and Human Services
• 07 – Natural Resources/Recreational Services
• 08 – Transportation
• 09 – Lottery Winnings Paid
• 10 – Public Safety and Corrections
• 11 – Education
• 15 – Employee Benefits
• 16 – Capital Outlay
• 17 – Debt Service-Interest
• 20 – Other Disbursements
• 21 – Investments
• 99 – Interfund Transfers

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.

• 00 – Function by Agency
• 09 – Lottery Winnings Paid
• 14 – Debt Service -- Principal
• 15 – Employee Benefits
• 16 – Capital Outlay
• 17 – Debt Service -- Interest
• 20 – Other Disbursements
• 21 – Purchase of Investment
• 99 – Interfund Transfers

GAAP Function (USAS D71 Profile)

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

• 04 – General Government
• 05 – Regulatory Services
• 06 – Health and Human Services
• 07 – Natural Resources/Recreational Services
• 08 – Transportation
• 10 – Public Safety and Corrections
• 11 – Education
• 14 – Teacher Retirement Benefits
• 15 – Employee Benefits
• 16 – Capitol Outlay
• 17 – Debt Service

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

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

• 04 – General Government
• 05 – Regulatory Services
• 07 – Natural Resources/Recreational Services
• 08 – Transportation
• 10 – Public Safety and Corrections
• 11 – Education
• 15 – Employee Benefits
• 18 – Health and Human Services

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

Includes gasoline tax, diesel tax, liquefied gas tax, motor vehicle sales taxes, vehicle registration and inspection fees, and overweight/oversize vehicle permits. Administered primarily by the Texas Department of Transportation, Department of Motor Vehicles and Department of Public Safety.

02 – Personal Property

Examples are the sales and use tax and escheated estates. Does not include motor vehicle sales tax as it is categorized as 01 - Transportation.

03 – Business Regulation

Primarily occupation-type regulation revenue. Examples include the business margins tax, hotel occupancy tax, business regulation fees and professional license fees.

04 – Insurance

Includes insurance premium tax, insurance maintenance tax, insurance company fees, and agent license fees. Administered primarily by the Texas Department of Insurance.

05 – Utilities

Gas, electric and water utility tax, gas utility pipeline tax, telecommunications utility fees and public utility gross receipts assessment. Administered by the Public Utilities Commission and Railroad Commission.

06 – Alcoholic Beverages

Revenue from regulation of the alcoholic beverage industry. Includes the liquor tax, wine tax, malt beverage tax, permit fees and brew pub licenses.

07 – Tobacco

Includes the cigarette tax and fee, cigar and tobacco products tax and tobacco-related permits.

08 – Natural Resources

Revenue from regulating mineral, water, and lane resources. Examples are oil and gas production taxes, drilling permits, pipelines inspections, and royalties due on oil, gas and minerals from lands owned by the state. Includes revenue from land leases and sales as well as fees for water well driller registration, water use permits and air pollution control fees. Administering agencies include the and the General Land Office.

09 – Agriculture

Fees for the licensing, registration, and inspection of the agricultural industry. Examples include the vegetable seed license, pesticide registration, inspection of eggs, meat, nursery products, and public grain warehouses.

10 – Parks and Wildlife

Primarily administered by the Texas Parks and Wildlife Department for the regulation, administration and conservation of state parks and recreational areas and the management and conservation of wildlife and marine life. Includes fees from hunting and fishing licenses, state park visitation, wildlife management permits and vessel registration. 

11 – Education

Revenue administered by the Texas Education Agency, colleges, and universities. Includes teacher certification fees, tuition, and university student and building use fees.

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 Mental Health

Revenue associated with the general welfare and mental health or rehabilitation of persons. Includes federal Medicaid and TANF receipts, private institution license fees, child support collections. Administering agencies include the Attorney General and Health and Human Services Commission agencies.

14 – Other

Revenue not specifically identifiable to other categories or those spanning several categories. Includes court costs, judicial fees, fees for copies of records, filing fees, and receipts from the rental or sale of state buildings. Also includes agencies’ general administrative receipts, conference fees, and civil and administrative penalties.

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 - Inactive

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. - Inactive

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 - Inactive

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. - Inactive

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 - Inactive

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. - Inactive

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 - Inactive

Receipts deposited into a suspense or trust fund for the specific activity of the fund and not available for general state expenditure. - Inactive

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 - Inactive

Receipts from investment obligations or securities owned by the state. - Inactive

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)