| User - Machelle Pharr |
| Date Created - October 10, 1989 |
| USAS Manual of Accounts - Volume 1 - Expenditure Codes |
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| Comptroller of Public Accounts |
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| Expenditure Codes - Detail Descriptions |
| Effective 9-1-95 |
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| SALARIES AND WAGES - LINE ITEM EXEMPT POSITIONS Expenditure
Code 7001 |
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| Authority Gubernatorial Exemption, Position Classification
Act of 1961, TEX. GOV'T CODE ANN., Chpts. 654, 659 |
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| Purpose To record payment of salaries of all state
employees occupying line item EXEMPT positions as stated in the General
Appropriations Act and/or by executive order of the Governor. This code
is used also to reimburse revolving or petty cash funds use |
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| SALARIES AND WAGES - CLASSIFIED AND Expenditure Code
7002 |
| NON-CLASSIFIED PERMANENT FULL-TIME |
| EMPLOYEES |
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| Authority Position Classification Act of 1961, TEX.
GOV'T CODE ANN., Chpts. 654, 659 |
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| Purpose To record the payment of salaries of classified
and non-classified individuals employed on a regular basis for 40 hours
per week. |
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| Note This code does NOT include: |
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| salaries for permanent part-time employees (7003) |
| personnel who are non-permanent full time employees
of the state (7004) |
| salaries for twice a month payroll (7016). |
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| SALARIES AND WAGES - CLASSIFIED AND Expenditure Code
7003 |
| NON-CLASSIFIED PERMANENT PART-TIME |
| EMPLOYEES |
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| Authority Position Classification Act of 1961, TEX.
GOV'T CODE ANN., Chpts. 654, 659 |
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| Purpose To record the payment of salaries of classified
and non-classified individuals employed on a regular basis for less than
40 hours per week. |
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| Note This code does NOT include: |
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| salaries for permanent full-time employees (7002) |
| personnel who are non-permanent part time employees
of the state (7005). |
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| SALARIES AND WAGES - CLASSIFIED AND Expenditure Code
7004 |
| NON-CLASSIFIED NON-PERMANENT FULL-TIME |
| EMPLOYEES |
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| Authority General Appropriations Act |
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| Purpose To record the payment of wages and salaries
for individuals employed on a temporary or seasonal basis for 40 hours per
week |
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| Note This code does NOT include: |
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| salaries for non-permanent part-time employees (7005) |
| salaries for permanent full-time employees (7002) |
| salaries for twice a month payroll (7016). |
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| SALARIES AND WAGES - CLASSIFIED AND Expenditure Code
7005 |
| NON-CLASSIFIED NON-PERMANENT PART-TIME |
| EMPLOYEES |
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| Authority General Appropriations Act |
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| Purpose To record the payment of wages and salaries
for individuals employed on a temporary or seasonal basis for less than
40 hours per week. |
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| Note This code does NOT include: |
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| salaries for non-permanent full-time employees (7004) |
| salaries for permanent part-time employees (7003). |
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| SALARIES AND WAGES - HOURLY FULL-TIME EMPLOYEES Expenditure
Code 7006 |
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| Authority Position Classification Act of 1961, TEX.
GOV'T CODE ANN., Chpts. 654, 659 |
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| Purpose To record the payment of individuals employed
on an hourly basis for 40 hours per week. |
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| SALARIES AND WAGES - HOURLY PART-TIME EMPLOYEES Expenditure
Code 7007 |
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| Authority Position Classification Act of 1961, TEX.
GOV'T CODE ANN. Chpts. 654, 659 |
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| Purpose To record the payment of individuals employed
on an hourly basis for less than 40 hours per week. |
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| HIGHER EDUCATION SALARIES - FACULTY/ACADEMIC Expenditure
Code 7008 |
| EMPLOYEES |
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| Authority General Appropriations Act |
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| Purpose To record the payment of Personnel employed
by institutions of higher education whose duties include teaching. |
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| Revised 9-1-91 |
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| HIGHER EDUCATION SALARIES - FACULTY/ACADEMIC Expenditure
Code 7009 |
| EQUIVALENT EMPLOYEES |
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| Authority General Appropriations Act |
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| Purpose Employees - salaries of personnel employed
by agencies of higher education whose duties include research, serve in
positions that are interchangeable with faculty, whose qualifications are
the same or similar to those necessary for the teaching fu |
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| Revised 9-1-91 |
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| HIGHER EDUCATION SALARIES - PROFESSIONAL/ Expenditure
Code 7010 |
| ADMINISTRATIVE EMPLOYEES |
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| Authority General Appropriations Act |
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| Purpose Employees - salaries of personnel employed
by agencies of higher education other than those designated as faculty,
faculty equivalent, or extension and exempt line-item employees, and who
are not a part of the institution's classification plan. |
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| This code includes, but is NOT limited to: |
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| administrators |
| vice presidents |
| deans. |
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| Revised 9-1-91 |
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| HIGHER EDUCATION SALARIES - EXTENSION - PROFESSIONAL
Expenditure Code 7011 |
| ADMINISTRATIVE EMPLOYEES |
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| Authority General Appropriations Act |
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| Purpose To record the payment of personnel employed
by the Texas Agricultural Extension Service as county agents or assistant
county agents. |
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| Revised 9-1-91 |
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| HIGHER EDUCATION SALARIES - CLASSIFIED Expenditure
Code 7012 |
| PERMANENT FULL - TIME EMPLOYEES - Deleted |
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| See Object Code 7015 |
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| HIGHER EDUCATION SALARIES - CLASSIFIED Expenditure
Code 7013 |
| NON-PERMANENT AND/OR PART - TIME EMPLOYEES - Deleted |
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| See Object Code 7015 |
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| HIGHER EDUCATION SALARIES - STUDENT EMPLOYEES Expenditure
Code 7014 |
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| Authority General Appropriations Act |
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| Purpose To record the payment of salaries to individuals
employed in positions which require student status as a condition of employment.
This code includes student assistants and teaching assistants. |
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| Note Students employed in classified positions which
do not require student status as a condition of employment are to be coded
as classified employees. |
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| HIGHER EDUCATION SALARIES - CLASSIFIED EMPLOYEES Expenditure
Code 7015 |
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| Authority General Appropriations Act |
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| Purpose To record payment of salaries of classified
personnel employed by agencies of higher education other than those listed
as faculty, faculty equivalent, extension, or professional/administrative
and who are part of the institution's classification p |
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| Issued 9-1-91 Previously Coded 7012, 7013 |
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| SALARIES AND WAGES - CLASSIFIED PERMANENT FULL-TIME
Expenditure Code 7016 |
| EMPLOYEES RECEIVING TWICE-A-MONTH SALARY PAYMENT |
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| Authority TEX. GOV'T CODE ANN., á 659.082 |
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| Purpose To record the payment of salaries to authorized
classified full-time individuals who elect to participate in the twice-monthly
payroll program. |
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| Note In order to receive the twice-monthly payments,
an employee must meet the criteria established by law. Employees of higher
education agencies are not eligible for twice-a-month payroll. |
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| This code does NOT include: |
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| personnel who are permanent full-time employees who
receive payrolls monthly (7002) |
| personnel who are non-permanent full-time employees
(7004). |
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| COMPENSATORY TIME PAY Expenditure Code 7019 |
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| Authority General Appropriations Act |
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| Purpose To record the payment on a straight-time basis
for compensatory hours earned by state employees. |
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| Note Use of this code is limited to higher education
institutions and certain agencies authorized by the General Appropriations
Act. |
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| Revised 9-1-94 |
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| HAZARDOUS DUTY PAY Expenditure Code 7020 |
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| Authority TEX. GOV'T CODE ANN., á 659.062 |
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| Purpose To record the payment of Hazardous Duty Pay
to authorized individuals. Payments will be made within the limits provided
for by law. |
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| Note This code does NOT include: |
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| longevity pay (7022). |
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| OVERTIME PAY Expenditure Code 7021 |
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| Authority TEX. LABOR CODE ANN., ch. 62 |
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| Purpose To record payment to state employees for hours
worked in excess of the standard work week established for their position. |
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| Note The General Appropriations Act restricts employees
eligible to receive overtime. |
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| LONGEVITY PAY Expenditure Code 7022 |
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| Authority TEX. GOV'T CODE ANN., áá 659.041
- 659.047 |
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| Purpose To record the payment to individuals authorized
to receive longevity pay. Payments will be made within the limits provided
for by law. |
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| Note This code does NOT include: |
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| payments known as "Hazardous Duty Pay" (7020) |
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| LUMP SUM TERMINATION PAYMENT Expenditure Code 7023 |
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| Authority TEX. GOV'T CODE ANN., áá 661.064,
661.065 |
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| Purpose To record lump sum cash payments made upon
termination of employment in lieu of taking vacation pay through normal
payroll procedure. |
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| Note This code does NOT include: |
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| payment of benefits to a deceased employee's estate
(7024). |
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| TERMINATION PAY - DEATH BENEFITS Expenditure Code 7024 |
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| Authority TEX. GOV'T CODE ANN., áá 661.035,
661.036 |
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| Purpose To record the payment of death benefits to
a deceased employee's estate. |
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| These payments will consist of: |
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| pay for accrued vacation time |
| one-half of accrued sick leave. |
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| Note This code does NOT include: |
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| lump sum payments made upon termination of employment
(7023) |
| payments to employees with less than six months of
service. |
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| SALARY - PER DIEM ALLOWANCE Expenditure Code 7025 |
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| Authority TEX. CONST. art. V, á 7; Agencies Enabling
Legislation |
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| Purpose To record payment of a salary per diem for
services rendered on a daily rate. |
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| Note Salary (compensatory) per diem may be paid to
board member only if the statute creating or authorizing the creation of
the board specifically provides for the payment. |
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| LUMP SUM INCENTIVE PAYMENT - Deleted Expenditure Code
7027 |
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| Deleted 9-1-92 See object codes 7028, 7029, 7030 |
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| PRODUCTIVITY BONUS AWARDS Expenditure Code 7028 |
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| Authority TEX. GOV'T CODE ANN., áá 2108.106,
2108.107 |
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| Purpose To record the cash bonus awarded to an eligible
state agency, division of that agency, or employees thereof after a productivity
plan has been successfully implemented and proven to save money in recognition
of increased productivity. |
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| Issued 7-6-92 |
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| ACHIEVEMENT BONUS PROGRAM - Deleted Expenditure Code
7029 |
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| Authority General Appropriations Act |
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| Deleted 9-1-95 |
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| EMPLOYEE INCENTIVE BONUS Expenditure Code 7030 |
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| Authority TEX. GOV'T CODE ANN., áá 2108.021
- 2108.039 |
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| Purpose To record payment for employee incentive bonuses
to eligible state employees who make suggestions that reduce state expenditures,
increase state revenues, or improve the quality of state services. |
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| Note RESTRICTED. Use of this code is limited to the
Texas Incentive and Productivity Bonus Commission, Agency 353. |
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| Issued 9-1-89 |
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| EMOLUMENTS AND ALLOWANCES Expenditure Code 7031 |
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| Authority General Appropriations Act |
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| Purpose To record payment to employees for allowances
for rent, utilities and groceries in excess of salaries and wages. This
code shall specifically apply to any article of clothing or uniform, or
monetary allowance in lieu of clothing furnished salarie |
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| This code also includes, but is NOT limited to: |
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| patches, badges and name tags used on uniforms. |
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| Note This code does NOT include: |
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| awards for employees (7211) |
| cost of clothing provided for persons in state institutions
(7322) |
| clothing provided for employees use but ownership of
the clothing is retained by the state (7374). |
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| EMPLOYEES RETIREMENT - STATE CONTRIBUTION Expenditure
Code 7032 |
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| Authority TEX. GOV'T CODE ANN. á 815.312 |
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| Purpose To record payment to the Employees' Retirement
System, Agency 327, for the state contribution. This code also includes
annual membership fees for contributing members. |
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| EMPLOYEE INSURANCE PAYMENTS - (EMPLOYER Expenditure
Code 7041 |
| CONTRIBUTION) |
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| Authority TEX. INS. CODE ANN. art. 3.50-2 áá
14, 15 (Vernon 1981) |
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| Purpose To record payments or transfers from funds
in the State Treasury, Agency 310, to be applied as employer contributions
to insurance programs for the benefit of present state employees or retirees. |
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| Note This code does NOT include: |
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| employee bonds (7205). |
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| O.A.S.I. TAX PAYMENTS - STATE AGENCIES - Deleted Expenditure
Code 7042 |
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| Note Effective April 1, 1987, all state agencies became
responsible for paying IRS directly for O.A.S.I. for their employees. Prior
to this date, Employees Retirement System, Agency 327, collected the taxes
from all state agencies and then disbursed t |
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| F.I.C.A. EMPLOYER MATCHING CONTRIBUTIONS Expenditure
Code 7043 |
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| Authority TEX. GOV'T CODE ANN., áá 606.061
- 606.072 |
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| Purpose To record the payments of Treasury funds for
the matching portion of O.A.S.I. tax levied on the employer (state agencies). |
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| Note Effective April 1, 1987, all state agencies became
responsible for paying IRS directly for O.A.S.I. for their employees. Prior
to this date, Employees Retirement System, Agency 327, collected the taxes
from all state agencies and then disbursed t |
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| Revised 9-1-93 |
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| F.I.C.A. EMPLOYEE SHARE PAID BY THE STATE - To be deleted
Expenditure Code 7044 |
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| Authority TEX. GOV'T CODE ANN, áá 606.061
- 606.072 |
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| Purpose To record the payments of Treasury funds to
IRS for the employee O.A.S.I. tax contributions by the employer (state agencies). |
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| Note The state pays 5.85 percent of the O.A.S.I. up
to the amount of $16,500 in wages for a calendar year. |
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| THIS CODE WILL BE DELETED EFFECTIVE 1-1-96. |
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| Revised 9-1-95 |
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| STATE SHARE OF EMPLOYEE F.I.C.A. CONTRIBUTION Expenditure
Code 7045 |
| PAID TO TERMINATING EMPLOYEES WHO PARTICIPATED |
| IN LEVELING PLAN - To be deleted |
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| Authority TEX. REV. CIV. STAT. ANN. art. 695L á
5 |
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| Purpose To record the costs of the employee's O.A.S.I.
contributions paid by the state to those terminating employees who participated
in the social security deduction leveling plan for O.A.S.I deductions over
the amount that would have been deducted had |
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| Note See Accounting Policy Statement No. 009 for procedures
on leveling payments. |
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| THIS CODE WILL BE DELETED EFFECTIVE 1-1-96. |
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| Revised 9-1-95 |
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| BENEFIT REPLACEMENT PAY - New Expenditure Code 7050 |
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| Authority TEX. GOV'T CODE ANN. á 659.123 (Vernon
Supp. 1996); General Appropriations Act |
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| Purpose To record the payment of benefit replacement
pay to employees who are eligible to receive it under the provisions of
á 659.124, Government Code. |
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| Note Restricted. This code may not be used to record
payment of benefit replacement pay to employees of institutions of higher
education who are eligible to receive benefit replacement pay under the
provisions of the Government Code, á 659.124. |
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| To be effective 12-1-95 for payrolls to be paid on
or after January 1, 1996. |
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| UNEMPLOYMENT COMPENSATION BENEFITS - Expenditure Code
7052 |
| SPECIAL FUND REIMBURSEMENT |
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| Authority General Appropriations Act |
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| Purpose To record payments made from General Revenue
Fund (0001) to reimburse Unemployment Compensation Benefit Account (0937)
for benefits paid from it to former state employees qualified by the Texas
Employment Commission to receive unemployment compens |
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| Note RESTRICTED. This code is used exclusively by the
Texas Employment Commission, Agency 322, or by higher education institutions
(local funds only). |
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| Revised 9-1-93 |
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| WORKER'S COMPENSATION CLAIMS - SELF Expenditure Code
7061 |
| INSURANCE PROGRAMS |
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| Authority General Appropriations Act |
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| Purpose To record direct payments of claims or transfers
to local fund accounts from the General Revenue Fund (0001) and special
funds by agencies participating in the State Insurance Programs for worker's
compensation. (Such as University of Texas Syste |
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| Note This code does NOT include: |
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| claims paid by the Attorney General's Department, Agency
302 (7062) |
| surety bond premiums (7205). |
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| Revised 9-1-91 |
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| WORKERS' COMPENSATION - MISCELLANEOUS CLAIMS Expenditure
Code 7062 |
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| Authority TEX. LABOR CODE ANN., á 501.041 |
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| Purpose To record payment for Workers' Compensation
claims administered by the Attorney General's Department, Agency 302. |
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| Note This code does NOT include: |
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| payment of claims by agencies participating in the
state self-insurance programs (7061) |
| medical services and attorney fees in Worker Compensation
claims (7231) |
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| STATE EMPLOYEE RELOCATION Expenditure Code 7071 |
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| Authority General Appropriations Act |
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| Purpose To record payments made to commercial moving
companies or truck-trailer rental companies for the moving of state employees
household goods and other personal items. |
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| Note Reimbursements to employees must be submitted
on travel vouchers. Payments made directly to commercial moving companies
or truck-trailer rental companies must be submitted on purchase vouchers. |
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| All vouchers must include the following statement: |
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| "state-owned equipment not available to make the
move." |
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| RETIREMENT - SERVICE CREDIT FOR ACCUMULATED Expenditure
Code 7080 |
| SICK LEAVE |
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| Authority TEX. GOV'T CODE ANN. á 813.509; Act
of May 20, 1989, ch. 1165, á 1, 1989 Tex. Sess. Law Serv. 4783 (Vernon)(H.B.
827) |
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| Purpose To record payment to the Employees Retirement
System, Agency 327, for members receiving service credit for sick leave
that has accumulated and is unused on the last day of employment. |
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| Sick leave is creditable in the retirement system at
the rate of one month of service credit for each 20 days, or 160 hours,
of accumulated sick leave. An increment of less than 20 days is not creditable.
(Amended by S.B. 1181, 73rd Leg., R.S.) |
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| Issued 9-1-89 |
| Revised 9-1-93 |
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| RETIREMENT/BENEFITS PAYMENTS - EMPLOYEE Expenditure
Code 7081 |
| RETIREMENT SYSTEM |
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| Authority TEX. REV. CIV. STAT. ANN. art. 6228a á
8A |
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| Purpose To record annuity retirement payments, disability
payments, occupational and non-occupational death benefit payments, and
retiree death benefit payments. These payments are made by the Employee
Retirement System, Agency 327, from Trust Account (0 |
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| Note RESTRICTED. This code does NOT include payment
made by the: |
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| judicial retirement system (7082) |
| teacher retirement system (7083). |
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| Trust payments for operating expenses are charged to
the normal expenditure code for these items. |
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| RETIREMENT/BENEFITS PAYMENTS - JUDICIAL Expenditure
Code 7082 |
| RETIREMENT SYSTEM |
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| Authority TEX. REV. CIV. STAT. ANN. art. 6228a á
8a; TEX. GOV'T CODE ANN. á 840.102 |
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| Purpose To record payments by the Judicial Retirement
System of retirement benefits. Payments may include retirement annuities,
and death benefits. |
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| Note Trust payments for operating expenses are charged
to the normal expenditure codes for these items. |
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| RETIREMENT/BENEFITS PAYMENTS - TEACHER Expenditure
Code 7083 |
| RETIREMENT SYSTEM |
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| Authority TEX. CONST. art. III, á 48a; TEX. EDUC.
CODE ANN. á 3.01; TEX. INS. CODE ANN. art. 3.51-7 |
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| Purpose To record payments by the Teacher Retirement
System, Agency 323, for retirement benefits. Payments may include retirement
annuities and death benefits paid from Trust Account (0960) to retirees
of the system. Additional death benefits may be paid |
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| Note RESTRICTED. This code does NOT include payments
made by the: |
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| employee retirement system (7081) |
| judicial retirement system (7082). |
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| Trust payments for operating expenses are charged to
the normal expenditure codes for these items. |
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| RETIREMENT PAYMENTS - VOLUNTEER FIRE Expenditure Code
7084 |
| FIGHTERS' PENSION SYSTEM |
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| Authority TEX. REV. CIV. STAT. ANN. art. 6243e.3 |
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| Purpose To record payments by the Firemen's Pension
Commission, Agency 325, for retirement, disability or death benefits to
member fire fighters. These benefits are paid from Trust Fund (0976). |
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| Note Trust payments for other expenses are charged
to the normal expenditure codes for these items. |
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| RETIREMENT PAYMENTS - LAW ENFORCEMENT Expenditure Code
7085 |
| AND CUSTODIAL OFFICER SUPPLEMENT |
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| Authority TEX. REV. CIV. STAT. ANN. art. 6228a |
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| Purpose To record supplemental retirement benefits
and disability payments for members of the Employees Retirement System,
Agency 327, who have completed 20 or more years of service or have become
occupationally disabled while serving as commissioned law |
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| Note RESTRICTED. Expenditure code 7085 is used only
by the Employees Retirement System. This code also includes payments to
survivors of the retirees. This code does not include death benefit payments.
Death benefit payments are paid using the regu |
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| Revised 9-1-91 |
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| OPTIONAL RETIREMENT - STATE MATCH Expenditure Code
7086 |
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| Authority TEX. GOV'T. CODE ANN. á 830.202; General
Appropriations Act |
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| Purpose To record payment of the state contribution
to various Optional Retirement Program carriers approved by the agency/institution
based on guidelines issued by the Texas Higher Education Coordinating Board,
Agency 781. |
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| Note This code is limited to higher education's institutions
and certain agencies authorized in statute. |
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| Issued 9-1-89 |
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| RANGER PENSIONS Expenditure Code 7092 |
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| Authority TEX. CONST. art. XVI á 66; TEX. REV.
CIV. STAT. ANN. art. 6228e |
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| Purpose To record payments to Ranger pensioners. Mortuary
expenses are coded separately as 7299. |
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| Note RESTRICTED. This code records payments from the
Confederate Pension Fund (0005), and is only used by Comptroller - State
Fiscal, Agency 902. |
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| TRAVEL IN-STATE - PUBLIC TRANSPORTATION FARES Expenditure
Code 7101 |
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| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
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| Purpose To record the payment of public transportation
fare costs incurred during in-state travel by state employees, board members
and elected or appointed officials on state business. This code includes
payments made directly to public transportation c |
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| Public transportation fares include: commercial air,
railroad, bus, auto rental, taxi and limousine. |
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| Note This code does NOT include: |
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| out-of-state public transportation fares (7111). |
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| TRAVEL IN-STATE - MILEAGE Expenditure Code 7102 |
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| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
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| Purpose To record the payment of mileage incurred while
using personally owned or leased motor vehicles in-state by state employees,
board or commission members, and other officials on state business. |
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| Note This code does NOT include: |
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| out-of-state mileage or the use of personally owned
or leased aircraft. (See Comptroller Object Codes 7112, 7122, 7123, 7124,
7125, 7126, 7127 and 7445.) |
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| TRAVEL - PER DIEM, NON-OVERNIGHT TRAVEL - LEGISLATURE
Expenditure Code 7103 |
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| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
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| Purpose To record the payment of per diem paid in lieu
of actual expenses for meals during non-overnight travel. This code includes
the flat per diem paid in lieu of actual expenses for meals and incidental
expenses to members of the Legislature. This c |
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| Note This code does NOT include: |
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| any salary per diem (7025) |
| actual meals and lodging expenses, in-state (7104) |
| actual meals and lodging expenses, out-of-state (7114) |
| meals and lodging not to exceed $80 per day in-state
(7106) |
| meals and lodging not to exceed the established locality
- based allowance, out-of-state (7116) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117) |
| actual expense meals - non-overnight travel, in-state
(7108) |
| actual expense meals - non-overnight travel, out-of-state
(7118) |
| per diem, overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature (7113). |
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| RESTRICTED. This code may be used only by the Senate,
Agency 101 and the House of Representatives, Agency 102. |
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| Revised 9-1-95 |
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| |
| |
| |
| TRAVEL IN-STATE - ACTUAL MEALS AND LODGING Expenditure
Code 7104 |
| EXPENSES - OVERNIGHT TRAVEL |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of actual expenses authorized
for a judicial officer, head of agency, the Secretary of the Senate, members
of the Legislature, and other authorized employees traveling overnight. |
| |
| This code includes: |
| |
| payments for actual meals and lodging expenses only. |
| |
| |
| Note This code does NOT include: |
| |
| any salary per diem (7025) |
| per diem, non-overnight travel (including the per diem
in lieu of actual expenses for meals and incidental expenses paid to member
of the legislature) (7103) |
| per diem, overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7113) |
| meals and lodging not to exceed $80 per day (7106) |
| meals and lodging, not to exceed the established locality-based
allowance, out-of-state (7116) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117) |
| actual expense meals - non-overnight travel, in-state
(7108) |
| actual expense meals - non-overnight travel, out-of-state
(7118) |
| actual meals and lodging expenses - overnight travel,
out-of-state (7114). |
| |
| Revised 9-1-93 |
| |
| |
| TRAVEL IN-STATE - INCIDENTAL EXPENSES Expenditure Code
7105 |
| |
| Authority Travel Regulations Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of other expenses for
which payment is authorized while engaged in in-state travel on official
business. Other expenses may include: telephone calls, parking, cashier's
check or money order fees (field personnel making tax |
| |
| Note This code does NOT include: |
| |
| out-of-state incidental expenses (7115) |
| |
| Revised 9-1-93 |
| |
| |
| |
| TRAVEL IN-STATE - MEALS AND LODGING Expenditure Code
7106 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of in-state meals and
lodging incurred by state employees where the actual cost of meals does
not exceed $25 per day and the actual cost of lodging not to exceed $55
per day per location. The daily total cannot exceed $80 pe |
| |
| Note This code does NOT include: |
| |
| any salary per diem (7025). |
| per diem - non-overnight travel (including the per
diem in lieu of actual expenses for meals and incidental expenses paid to
members of the legislature) (7103) |
| per diem - overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7113) |
| actual meals and lodging expenses - overnight travel,
in-state (7104) |
| actual meals and lodging expenses - overnight travel,
out-of-state (7114) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117) |
| actual expense meals, non-overnight travel, in-state
(7108) |
| actual expense meals - non-overnight travel, out-of-state
(7118) |
| meals and lodging not to exceed the established locality-based
allowance, out-of-state. (7116) |
| |
| Revised 9-1-93 |
| |
| |
| TRAVEL IN-STATE - NON-OVERNIGHT TRAVEL (MEALS) Expenditure
Code 7107 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of in-state non-overnight
travel (meals) not to exceed $25 per day. |
| |
| Note This code does NOT include: |
| |
| in-state non-overnight travel (meals) for board members
(7110) |
| any salary per diem (7025) |
| per diem - non-overnight travel (including the per
diem in lieu of actual expenses for meals and incidental expenses paid to
members of the legislature) (7103) |
| per diem - overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7113) |
| actual meals and lodging expenses - overnight travel,
in-state (7104) |
| actual meals and lodging expenses - overnight travel,
out-of-state (7114) |
| meals and lodging not to exceed $80 per day, in-state
(7106) |
| meals and lodging not to exceed the established locality-based
allowance, out-of-state (7116) |
| actual expense meals, non-overnight travel, in-state
(7108) |
| actual expense meals, non-overnight travel, out-of-state
(7118) |
| non-overnight travel (meals) out-of-state (7117). |
| |
| Revised 9-1-95 |
| |
| TRAVEL IN-STATE - ACTUAL EXPENSE MEALS - NO Expenditure
Code 7108 |
| OVERNIGHT TRAVEL |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of actual expense meals
incurred during non-overnight travel, in-state, authorized for a judicial
officer, head of agency, the Secretary of the Senate, members of the Legislature,
and other authorized employees. |
| |
| Note This code does NOT include: |
| |
| in-state non-overnight travel (meals) for board members
(7110) |
| any salary per diem (7025) |
| per diem - non-overnight travel (including the per
diem in lieu of actual expenses for meals and incidental expenses paid to
members of the legislature) (7103) |
| per diem - overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7113) |
| actual meals and lodging expenses, in-state (7104) |
| actual meals and lodging expenses, out-of-state (7114) |
| meals and lodging not to exceed $80 per day, in-state
(7106) |
| meals and lodging not to exceed the established locality-based
allowance, out-of-state (7116) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117). |
| actual expense meals, non-overnight travel, out-of-state
(7118). |
| |
| Revised 9-1-95 |
| |
| |
| TRAVEL IN-STATE - PARKING FEES - Deleted Expenditure
Code 7109 |
| |
| Deleted 9-1-93 |
| |
| TRAVEL IN-STATE - BOARD MEMBER MEAL AND Expenditure
Code 7110 |
| LODGING EXPENSES - New |
| |
| Authority Enabling Legislation for Board |
| |
| Purpose To record the payment of meal and lodging expenses,
including non-overnight travel (meals), authorized for a board member during
in-state travel. |
| |
| Note RESTRICTED. This code may be used only to record
meal and lodging expenses of board members. A board member is limited to
the amount prescribed by the statute which creates, or authorizes the creation
of the board. |
| |
| This codes does NOT include: |
| |
| Salary (compensatory) per diem to a board member (7025), |
| In-state hotel occupancy tax expenses, excluding Galveston
(7135), |
| In-state hotel occupancy tax expenses incurred inside
Galveston city limits (7136), |
| In-state hotel occupancy tax expenses incurred by board
members of institutions of higher education (7105). |
| |
| Issued 9-1-95 |
| |
| TRAVEL OUT-OF-STATE - PUBLIC TRANSPORTATION FARES Expenditure
Code 7111 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of transportation fare
costs incurred by state employees, board members and other officials, while
engaged in out-of-state travel on state business. Travel in the United States,
United States possessions, Mexico and Canada i |
| |
| This code includes payments made directly to public
transportation companies or credit card issuers by state agencies for the
transportation expenses of its employees, officials, and board members. |
| |
| Public transportation fares include: commercial air,
railroad, bus, auto rental, taxi and limousine. |
| |
| Note This code does NOT include: |
| |
| in-state public transportation fares (7101). |
| |
| |
| TRAVEL OUT-OF-STATE - MILEAGE Expenditure Code 7112 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of mileage incurred while
using personally owned or leased motor vehicles out-of-state by state employees,
board or commission members, and other officials on state business. This
code also includes airfare in lieu of mileag |
| |
| Note This code does NOT include: |
| |
| payment of in-state mileage for personally owned motor
vehicles or the use of personally owned or leased aircraft. (See Comptroller
Object Codes 7102, 7122, 7123, 7124, 7125, 7126, 7127, and 7445.) |
| |
| |
| |
| |
| TRAVEL - PER DIEM, OVERNIGHT TRAVEL - LEGISLATURE Expenditure
Code 7113 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of per diem in lieu of
actual expenses for meals and lodging during overnight travel. This code
includes the flat per diem paid in lieu of actual expenses for meals, lodging,
and incidental expenses to members of the Legisla |
| |
| Note This code does NOT include: |
| |
| any salary per diem (7025) |
| per diem, non-overnight travel (including the per diem
in lieu of actual expenses for meals and incidental expenses paid to members
of the legislature) (7103) |
| actual meals and lodging expenses, in-state (7104) |
| actual meals and lodging expenses, overnight travel,
out-of-state (7114) |
| meals and lodging not to exceed $80 per day, (7106) |
| meals and lodging not to exceed the established locality-based
allowance, out-of-state (7116) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117) |
| actual expense meals - non-overnight travel, in-state
(7108) |
| actual expense meals - non-overnight travel, out-of-state
(7118). |
| |
| RESTRICTED: This code may be used only by the Senate,
Agency 101 and the House of Representatives, Agency 102. |
| |
| Revised 9-1-95 |
| |
| |
| |
| |
| TRAVEL OUT-OF-STATE - ACTUAL MEALS AND LODGING EXPENSES,
Expenditure Code 7114 |
| OVERNIGHT TRAVEL |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of actual meals and lodging
expenses incurred by a judicial officer, head of agency, Secretary of the
Senate, members of the Legislature, and other authorized employees traveling
overnight. |
| |
| The allowance rate equals actual lodging plus a per
diem for meals not to exceed the maximum amount set for each locality. A
greater amount may be claimed for lodging but the meal claim must be reduced
by the additional amount claimed for lodging. |
| |
| Note This code does NOT include: |
| |
| any salary per diem (7025) |
| per diem, non-overnight travel (including the per diem
in lieu of actual expenses for meals and incidental expenses paid to members
of the legislature) (7103) |
| per diem, overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7103) |
| actual meals and lodging expenses, in-state (7104) |
| meals and lodging not to exceed $80 per day (7106) |
| meals and lodging not to exceed the established locality-based
allowance, out-of-state (7116) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117) |
| actual expense meals - non-overnight travel, in-state
(7108) |
| actual expense meals - non-overnight travel, out-of-state
(7118). |
| |
| This code includes: |
| |
| payments for actual meals and lodging expenses only. |
| |
| Revised 9-1-95 |
| |
| |
| TRAVEL OUT-OF-STATE - INCIDENTAL EXPENSES Expenditure
Code 7115 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of other expenses for
which payment is authorized while engaged in out-of-state travel on official
business. Other expenses may include: telephone calls, parking, cashier's
check or money order fees (field personnel making |
| |
| Note This code does NOT include: |
| |
| in-state incidental expenses (7105) |
| |
| Revised 9-1-93 |
| |
| TRAVEL OUT-OF-STATE - MEALS & LODGING NOT TO Expenditure
Code 7116 |
| EXCEED THE LOCALITY-BASED ALLOWANCE |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of the locality-based
allowance for meals and lodging paid to state employees traveling to out-of-state
localities. |
| |
| The allowance rate equals actual lodging plus a per
diem for meals not to exceed the maximum amount set for each locality. A
greater amount may be claimed for lodging but the meal claim must be reduced
by the additional amount claimed for lodging. |
| |
| Note This code does NOT include: |
| |
| out-of-state non-overnight tragel (meals) for board
members (7130) |
| any salary per diem (7025) |
| per diem, non-overnight travel (including the per diem
in lieu of actual expenses for meals and incidental expenses paid to members
of the legislature) (7103) |
| per diem, overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7113) |
| actual meals and lodging expenses, in-state (7104) |
| actual meals and lodging expense - overnight travel,
out-of-state (7114) |
| meals and lodging not to exceed $80 per day, in-state
(7106) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117) |
| actual expense meals - non-overnight travel, in-state
(7108) |
| actual expense meals - non-overnight travel, out-of-state
(7118). |
| |
| Revised 9-1-95 |
| |
| |
| |
| TRAVEL OUT-OF-STATE - NON-OVERNIGHT TRAVEL (MEALS)
Expenditure Code 7117 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of out-of-state non-overnight
travel (meals) not to exceed $26 per day. |
| |
| Note This code does NOT include: |
| |
| out-of-state non-overnight travel (meals) for board
members (7130) |
| any salary per diem (7025) |
| per diem, non-overnight travel (including the per diem
in lieu of actual expenses for meals and incidental expenses paid to members
of the legislature) (7103) |
| per diem, overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7113) |
| actual meals and lodging expenses, in-state (7104) |
| actual meals and lodging expenses, overnight travel,
out-of-state (7114) |
| meals and lodging not to exceed $80 per day (7106) |
| meals and lodging not to exceed the established locality-based
allowance, out-of-state (7116) |
| non-overnight travel (meals), in-state (7107) |
| actual expense meals - non-overnight travel, in-state
(7108) |
| actual expense meals - non-overnight travel, out-of-state
(7118). |
| |
| Revised 9-1-95 |
| |
| |
| |
| |
| TRAVEL OUT-OF-STATE - ACTUAL EXPENSE MEALS - Expenditure
Code 7118 |
| NO OVERNIGHT TRAVEL |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of actual expense meals
incurred during non-overnight travel, out-of-state authorized for a judicial
officer, head of agency, the Secretary of the Senate, members of the legislature,
and other authorized employees. |
| |
| Note This code does NOT include: |
| |
| out-of-state non-overnight travel (meals) for board
members (7130) |
| any salary per diem (7025) |
| per diem, non-overnight travel (including the per diem
in lieu of actual expenses for meals and incidental expenses paid to members
of the legislature) (7103) |
| per diem, overnight travel (including the per diem
in lieu of actual expenses for meals, lodging, and incidental expenses paid
to members of the legislature) (7113) |
| actual meals and lodging expenses, in-state (7104) |
| actual meals and lodging expenses, out-of-state (7114) |
| meals and lodging not to exceed $80 per day (7106) |
| meals and lodging not to exceed the established locality-based
allowance, out-of-state (7116) |
| non-overnight travel (meals), in-state (7107) |
| non-overnight travel (meals), out-of-state (7117) |
| actual expense meals - non-overnight travel, in-state
(7108). |
| |
| Revised 9-1-95 |
| |
| |
| TRAVEL OUT-OF-STATE - PARKING FEES - Deleted Expenditure
Code 7119 |
| |
| Deleted 9-1-93 |
| |
| |
| TRAVEL - FOREIGN Expenditure Code 7121 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of foreign travel claims. |
| |
| For the purpose of this code, foreign travel is defined
as traveling to countries other than the United States, United States possessions,
Mexico and Canada. |
| |
| Governor's approval to travel out of the country is
required. |
| |
| Note Travel to United States possessions, Mexico and
Canada is considered out-of-state travel. |
| |
| |
| |
| |
| TRAVEL IN-STATE - SINGLE ENGINE AIRCRAFT MILEAGE Expenditure
Code 7122 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment for mileage of personally
owned or leased single engine aircraft for in-state travel by state employees,
executive heads, legislators, board or commission members and other key
officials on state business. |
| |
| Note This code does NOT include: |
| |
| single engine aircraft mileage, out-of-state (7123) |
| twin engine aircraft mileage in-state (7124) |
| twin engine aircraft mileage out-of-state (7125) |
| personal car mileage in-state (7102) |
| out-of-state personal car mileage (7112) |
| or personally owned or leased turbine-powered aircraft
(7126 in-state and 7127 out-of-state). |
| |
| |
| TRAVEL OUT-OF-STATE - SINGLE ENGINE AIRCRAFT MILEAGE
Expenditure Code 7123 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment for mileage of personally
owned or leased single engine aircraft for out-of-state travel by state
employees, executive heads, legislators, board and commission members, and
other key officials on state business. |
| |
| Note This code does NOT included: |
| |
| in-state single engine aircraft mileage (7122) |
| twin engine in-state aircraft mileage (7124) |
| twin engine out-of-state aircraft mileage (7125) |
| personal car mileage in-state (7102) |
| out-of-state personal car mileage (7112) |
| personally owned or leased turbine-powered aircraft
(7126 in-state and 7127 out-of-state). |
| |
| |
| |
| |
| TRAVEL IN-STATE - TWIN ENGINE AIRCRAFT MILEAGE Expenditure
Code 7124 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment for mileage of personally
owned or leased twin engine aircraft for in-state travel by state employees,
executive heads, legislators, board or commission members, and other key
officials on state business. |
| |
| Note This code does NOT include: |
| |
| out-of-state mileage of personally owned or leased
twin engine aircraft (7125) |
| in-state mileage of personally owned or leased single
engine aircraft (7122) |
| out-of-state mileage of personally owned or leased
single engine aircraft (7123) |
| personal car mileage for in-state travel (7102) |
| personal car mileage for out-of-state travel (7112) |
| or personally owned or leased turbine-powered aircraft
(7126 in-state and 7127 out-of-state). |
| |
| |
| TRAVEL OUT-OF-STATE - TWIN ENGINE AIRCRAFT MILEAGE
Expenditure Code 7125 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment for mileage of personally
owned or leased twin engine aircraft for out-of-state travel by state employees,
executive heads, legislators board or commission members, and other key
officials on state business. |
| |
| Note This code does NOT include: |
| |
| in-state mileage of personally owned or leased twin
engine aircraft for in-state travel (7124) |
| in-state mileage of personally owned or leased single
engine aircraft (7122) |
| out-of-state mileage of personally owned or leased
single engine aircraft (7123) |
| personally owned or leased turbine-powered aircraft
(7126 in-state and 7127 out-of-state) |
| personal car mileage for in-state travel (7102) |
| personal car mileage for out-of-state travel (7112). |
| |
| |
| |
| |
| TRAVEL IN-STATE - TURBINE POWERED AIRCRAFT MILEAGE
Expenditure Code 7126 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of mileage for personally
owned or leased turbine powered aircraft for in-state travel by executive
heads, legislators, board or commission members, and other key officials
on state business. |
| |
| Note This code does NOT include: |
| |
| out-of-state mileage of personally owned or leased
turbine powered aircraft (7127) |
| personally owned or leased single engine aircraft in-state
(7122) |
| single engine aircraft out-of-state (7123) |
| twin engine aircraft in-state (7124) |
| twin engine aircraft out-of-state (7125) |
| personal car mileage (7102 in-state and 7112 out-of-state). |
| |
| |
| TRAVEL OUT-OF-STATE - TURBINE POWERED AIRCRAFT MILEAGE
Expenditure Code 7127 |
| |
| Authority Travel Regulation Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record the payment of mileage for personally
owned or leased turbine powered aircraft for out-of-state travel by executive
heads, legislators, board or commission members, and other key officials
on state business. |
| |
| Note This code does NOT include: |
| |
| in-state mileage of turbine powered aircraft (7126) |
| single engine in-state mileage (7122) |
| out-of-state single engine mileage (7123) |
| in-state twin engine aircraft (7124) |
| out-of-state twin engine aircraft (7125) |
| personally owned car mileage in-state (7102) |
| personally owned car mileage out-of-state (7112). |
| |
| |
| TRAVEL - APARTMENT/HOUSE RENTAL EXPENSE - New Expenditure
Code 7128 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment of renting or leasing
an apartment or house when a state agency is conserving state funds in lieu
of using another type of commercial lodging establishment. |
| |
| Issued 9-1-95 |
| |
| |
| |
| |
| TRAVEL OUT-OF-STATE - BOARD MEMBER MEAL AND Expenditure
Code 7130 |
| LODGING EXPENSES - New |
| |
| Authority Enabling Legislation for Board |
| |
| Purpose To record the payment of meal and lodging expenses,
including non-overnight travel (meals), authorized for a board member during
out-of-state travel. |
| |
| Note RESTRICTED. This code may be used only to record
meal and lodging expenses of board members. A board member is limited to
the amount prescribed by the statute which creates, or authorizes the creation
of, the board. |
| |
| This codes does NOT include: |
| |
| Salary (compensatory) per diem paid to a board member
(7025), |
| Out-of-state hotel occupancy tax expenses (7115). |
| |
| Issued 9-1-95 |
| |
| |
| TRAVEL - PROSPECTIVE STATE EMPLOYEES Expenditure Code
7131 |
| |
| Authority Travel Regulations Act; TEX. GOV'T CODE ANN.,
ch. 660 |
| |
| Purpose To record payment to prospective employees
for travel expenses incurred at the specific request of authorized representatives
of state agencies. |
| |
| Note Travel expenses for prospective employees who
are currently employed by another branch of the same agency will be reimbursed
as if they were traveling on state business, codes 7101-7127. |
| |
| Prospective employees who are employees at another
state agency or not employed by a state agency will be reimbursed as if
they were state employees, code 7131. |
| |
| |
| TRAVEL - LEGISLATIVE EXPENSES - HOUSE OF Expenditure
Code 7132 |
| REPRESENTATIVES |
| |
| Authority Travel Regulations Act; TEX. GOV'T CODE ANN.,
ch. 660; Op. Tex. Att'y Gen. No. DM-23 (May 2, 1991) |
| |
| Purpose To record the payment of legislative expenses
incurred by a member of the House of Representatives during a session of
the state legislature. This code does not include mileage or salary per
diem paid to a legislator during a legislative session. |
| |
| Note RESTRICTED. This code may be used only by members
of the House of Representatives, Agency 102. |
| |
| Issued 6-11-91 |
| |
| |
| |
| |
| TRAVEL - LEGISLATIVE EXPENSES - SENATE Expenditure
Code 7133 |
| |
| Authority Travel Regulations Act; TEX. GOV'T CODE ANN.,
ch. 660; Op. Tex. Att'y Gen. No. DM-23 (May 2, 1991) |
| |
| Purpose To record the payment of legislative expenses
incurred by a member of the Senate during a session of the state legislature.
This code does not include mileage or salary per diem paid to a legislator
during a legislative session. |
| |
| Note RESTRICTED. This code may be used only by members
of the Senate, Agency 101. |
| |
| Issued 6-11-91 |
| |
| |
| LEGISLATIVE PER DIEM Expenditure Code 7134 |
| |
| Authority TEXAS CONSTITUTION art. III, á 24a(e) |
| |
| Purpose To record the payment of per diem to members
of the state legislature as authorized by the Texas Ethics Commission. This
code is restricted to members of the legislature and may be used only for
the per diem authorized by the Texas Ethics |
| |
| Issued 1-13-92 |
| |
| |
| TRAVEL IN-STATE - STATE HOTEL OCCUPANCY TAX EXPENSE
Expenditure Code 7135 |
| OUTSIDE GALVESTON CITY LIMITS - New |
| |
| Authority TEX. TAX CODE ANN. á 156.2511 (Vernon
Supp. 1996) |
| |
| Purpose To record the payment or reimbursement of state
hotel occupancy taxes charged to a state employee by a commercial lodging
establishment in the State of Texas, excluding Galveston. This code may
not be used for local occupancy taxes (7105). |
| |
| |
| Note RESTRICTED. This code may be used only by state
agencies. Institutions of higher education may not use this code because
they are exempt from paying state hotel occupancy taxes, and are not entitled
to claim a refund of state hotel occupancy tax |
| |
| This code may be used only for state hotel occupancy
taxes paid to commercial lodging establishments in the State of Texas. Hotel
occupancy taxes paid during out-of-state travel must be coded as incidental
expenses (7115). |
| |
| Issued 9-1-95 |
| |
| |
| |
| |
| TRAVEL IN-STATE - STATE HOTEL OCCUPANCY TAX EXPENSE
Expenditure Code 7136 |
| INSIDE GALVESTON CITY LIMITS - New |
| |
| Authority TEX. TAX CODE ANN. á 156.2511 (Vernon
Supp. 1996) |
| |
| Purpose To record the payment or reimbursement of in-state
hotel occupancy taxes charged to a state employee by a commercial lodging
establishment within the city limits of Galveston, Texas. This code may
not be used for local hotel occupancy taxes (7105 |
| |
| Note RESTRICTED. This code may be used only by state
agencies. Institutions of higher education may not use this code because
they are exempt from paying state hotel occupancy taxes, and are not entitled
to claim a refund of state hotel occupancy tax |
| |
| This code may be used only for hotel occupancy taxes
paid to commercial lodging establishments within the city limits of Galveston,
Texas. |
| |
| This code does NOT include: |
| |
| local hotel occupancy taxes during in-state travel
(7105), |
| hotel occupancy taxes paid during out-of-state travel
(7115), |
| hotel occupancy taxes paid during in-state travel outside
Galveston city limits (7135). |
| |
| Issued 9-1-95 |
| |
| |
| MEMBERSHIP DUES Expenditure Code 7201 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment of annual membership
dues. |
| |
| Note This code does NOT include: |
| |
| tuition - employee training (7202) |
| registration fees - employee training (7203). |
| |
| See Sections 2.152, 2.552, 2.554 of the State of Texas
Purchase Voucher Guide for an explanation of the rules and voucher requirements
for these payments. |
| |
| Revised 9-1-93 |
| |
| |
| |
| |
| TUITION - EMPLOYEE TRAINING Expenditure Code 7202 |
| |
| Authority General Appropriations Act; TEX. GOV'T CODE
ANN., á 656.047 |
| |
| Purpose To record the payment of tuition to institutions
of higher education, including community colleges, for state employees training. |
| |
| Note This code does NOT include: |
| |
| registration fees for seminars and conferences (7203) |
| membership fees and dues (7201) |
| travel expenses (must be submitted on State of Texas
Travel Voucher) |
| books (7382). |
| |
| Revised 9-1-93 |
| |
| |
| REGISTRATION FEES - EMPLOYEE TRAINING Expenditure Code
7203 |
| |
| Authority General Appropriations Act; TEX. GOV'T CODE
ANN., á 656.047 |
| |
| Purpose To record the payment of registration fees
and other expenses for state employee training and for seminars and conferences
attended by state employees and officials. |
| |
| Names and dates of employees attending training must
be listed on the voucher. |
| |
| This code includes: |
| |
| registration fees |
| reference materials associated with seminar or conference. |
| |
| Note This code does NOT include: |
| |
| tuition (7202) |
| memberships and dues (7201) |
| travel expenses (must be submitted on State of Texas
Travel Voucher) |
| books (7382) |
| |
| Reinstated 9-1-91 |
| |
| |
| |
| |
| INSURANCE PREMIUMS Expenditure Code 7204 |
| |
| Authority Tex. Tort Claims Act; TEX. GOV'T CODE ANN.,
Ch. 612; TEX. CIV. CODE ANN. á 101.027 (VERNON 1986) |
| |
| Purpose To record the payments of authorized insurance
premiums not requiring the approval from the Attorney General's Office and/or
the State Board of Insurance. |
| |
| Note This code may be used by higher education health
facilities to pay employee malpractice insurance premiums. |
| |
| This code does NOT include: |
| |
| payments requiring approval by the Attorney General
and Department of Insurance (7216) |
| judiciary insurance (7622) |
| car rental insurance for travel (7101) |
| collision damage waiver for employee move (7071). |
| |
| See Section 2.532 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-93 |
| |
| |
| EMPLOYEE BONDS Expenditure Code 7205 |
| |
| Authority State Employees Bonding Act; TEX. GOV'T CODE
ANN., Ch. 653 |
| |
| Purpose To record the payment of employee surety bond
premiums whose coverage (value) per position is $10,000 or less and authorized
payment of notary bonding fees. |
| |
| Note This code includes: |
| |
| registration fee associated with the bond premium. |
| |
| This code does NOT include: |
| |
| surety bonds whose coverage (value) is greater than
$10,000 per position (7217) |
| charges for notary service (7299) |
| notary stamp (7334) |
| notary record book (7300, 7334). |
| |
| See Sections 2.265, 2.285 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-95 |
| |
| |
| |
| |
| COMMISSIONS PAID TO LOTTERY OPERATORS - New Expenditure
Code 7206 |
| |
| Authority TEX. GOV'T CODE ANN. á 466.358 |
| |
| Purpose To record commission payments, based on sales,
to the operators of on-line and instant ticket sales for the Texas Lottery. |
| |
| Note RESTRICTED. This code may be used only by the
Texas Lottery Commission, Agency 362. |
| |
| Issued 9-1-95 |
| |
| |
| LOTTERY INCENTIVE BONUS Expenditure Code 7207 |
| |
| Authority TEX. CONST. art. III á 47; TEX. GOV'T
CODE ANN., á 466.358 |
| |
| |
| Purpose To record payment of incentive bonuses made
to retailers based on attainment of sales volume, redemption of winning
tickets or other objectives specified by the director or lottery operator
for each type of lottery. |
| |
| Issued 11-25-92 |
| |
| |
| LOTTERY WINNINGS Expenditure Code 7208 |
| |
| Authority TEX. CONST. art. III á 47; TEX. GOV'T
CODE ANN., á 466.402 |
| |
| Purpose To record the reimbursement of prize money
paid out of funds held outside of the State Treasury by the Claims Center
of the Texas Lottery Commission. The Claims Center will pay low and mid-tier
prizes. |
| |
| Note This code includes: |
| |
| the reimbursement of lower-tier and mid-tier prizes
paid by Claims Centers |
| lump sum prize payments. |
| |
| This code does NOT include: |
| |
| bonuses to retailers (7207) |
| prizes paid in installments (7209) (7929). |
| |
| Issued 5-19-91 |
| Revised 9-1-93 |
| |
| |
| |
| |
| LOTTERY WINNINGS - INSTALLMENT Expenditure Code 7209 |
| |
| Authority TEX. CONST. art. III á 47; TEX. GOV'T
CODE ANN., á 466.403 |
| |
| Purpose To record the reimbursement of prize money
paid by the Texas Lottery Commission for the initial installment payment
(year 1). |
| |
| Note This code does NOT include: |
| |
| bonuses to retailers (7207) |
| prize payments made in lump sum (7208) |
| installment payments for years 2-20 (7929). |
| |
| Issued 5-19-91 |
| Revised 9-1-93 |
| |
| |
| FEES AND OTHER CHARGES Expenditure Code 7210 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment of authorized fees and service
charges. |
| |
| This code includes, but is NOT limited to: |
| |
| aircraft landing fees national park use fee |
| bank service charges restocking fees* |
| demurrage SSA Interest |
| inspection fees title searches. |
| IRS interest |
| |
| Note * Restocking fees may be paid if the General Services
Commission,Agency 303, determines that the charge is justifiable. |
| |
| See Sections 2.250, 2.316, 2.508, 2.510 of the State
of Texas Purchase Voucher Guide for an explanation of the rules and voucher
requirements for these payments. |
| |
| Revised 9-1-91 |
| |
| |
| AWARDS Expenditure Code 7211 |
| |
| Authority General Appropriation Act, Article V, Sec.
11 |
| |
| Purpose To record payment of awards for current employees,
officers and volunteers as authorized by law. |
| |
| Note This code does NOT include: |
| |
| payments to employees for emoluments and allowances
(7031). |
| |
| See Sections 2.205, 2.506 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 9-1-91 |
| Revised 9-1-93 Previously Coded 7031 |
| |
| STATE EMPLOYEE - CAFETERIA PLAN REIMBURSEMENT Expenditure
Code 7212 |
| PREMIUMS |
| |
| Authority TEX. INS. CODE ANN. art. 3.50-2 |
| |
| Purpose To record payments made to a third party administrator
by Employees Retirement System for state employees participating in the
Cafeteria Plan. Payroll deductions are sent to ERS. ERS then sends the health
care and dependent care reimbursement pr |
| |
| Note RESTRICTED. Use of this code is limited to Employees
Retirement System, Agency 327, and State Employees Cafeteria Plan Trust
Fund (0943). |
| |
| |
| TRAINING EXPENSES - OTHER Expenditure Code 7213 |
| |
| Authority Statutory Authorization |
| |
| Purpose To record payments and reimbursement of training
related expenses for individuals as authorized by law. |
| |
| This code includes, but is NOT limited to: |
| |
| travel expenses for individuals |
| parents of wards of the state |
| Federal Emergency Planning Funds Program - Agency 405 |
| Bill Blackwood Law Enforcement Management Institute
Program - Agency 753 |
| |
| |
| Note This code does NOT include: |
| |
| employee training (7202), (7243), (7203) |
| room rental (7470) |
| registration fees to attend seminars or conferences
(7203) |
| supplies (7300) |
| training of wards of the state (7325) |
| training of clients (7643) |
| |
| Issued 9-1-91 |
| Revised 9-1-95 |
| |
| |
| PUBLIC ASSISTANCE PAYMENTS - UNEMPLOYMENT Expenditure
Code 7214 |
| |
| Authority TEX. LABOR CODE ANN., áá 207.001-
207.008 |
| |
| Purpose To record payments for benefits under the Unemployment
Compensation Act. |
| |
| Note RESTRICTED. This code may be used by the Texas
Employment Commission only. |
| |
| Issued 9-1-93 |
| |
| |
| |
| RETURN OF RETIREMENT CONTRIBUTIONS Expenditure Code
7215 |
| |
| Authority TEX. GOV'T CODE ANN., áá 812.101,
812.102 |
| |
| Purpose To record the payment of an employee's retirement
contribution which is returned upon termination of employment. |
| |
| Note RESTRICTED. This code may be used by the Employees
Retirement System, Agency 327, and the Teacher Retirement System, Agency
323, only. |
| |
| Issued 9-1-93 |
| |
| |
| INSURANCE PREMIUMS - APPROVED BY BOARD OF INSURANCE
Expenditure Code 7216 |
| AND ATTORNEY GENERAL |
| |
| Authority Tex. Tort Claims Act; TEX. GOV'T CODE ANN.,
á 612.003 [Act of June 19, 1993, 73rd Leg., R.S., Ch. 1000, Tex. Gen.
Laws 4385]; TEX. CIV. PRAC. & REM. CODE ANN. á 101.027 |
| |
| Purpose To record the payments of insurance premiums
which require pre-payment approval from the Texas Attorney General and the
State Board of Insurance as authorized by TEX. GOV'T CODE ANN., Chpt. 612 |
| |
| Note This code does NOT include: |
| |
| all other payments for insurance which are statutorily
authorized but do not require pre-payment approval from the Texas Attorney
General and the State Board of Insurance (7204). |
| |
| See Section 2.532 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Issued 9-1-93 |
| |
| |
| EMPLOYEE BONDS - APPROVAL BY THE STATE AUDITOR Expenditure
Code 7217 |
| |
| Authority State Employees Bonding Act; TEX. GOV'T CODE
ANN., Ch. 653 |
| |
| Purpose To record the payments of surety bonds whose
coverage (value) is greater than $10,000 per position and which require
pre-payment approval from the State Auditor as authorized by TEX. GOV'T
CODE ANN., á 653.005. |
| |
| Note This code does NOT include: |
| |
| all other payments for bonds which are statutorily
authorized but do not require pre-payment approval from the State Auditor
(7205). |
| |
| See Section 2.285(A)(4) of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 9-1-95 |
| |
| |
| PUBLICATIONS AND ADVERTISEMENTS Expenditure Code 7218 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment of printing and reproduction
costs associated with the printing of agency publications as authorized
by article IX, sections 6, 34 and 36 of the current General Appropriations
Act. |
| |
| This codes includes, but is NOT limited to: |
| |
| articles pamphlets |
| books programs |
| brochures reports. |
| |
| Note See Sections 2.170, 2.173 of the State of Texas
Purchase Voucher Guide for an explanation of the rules and voucher requirements
for these payments. |
| |
| This code does NOT include: |
| |
| advertisement printing expenses (7281). |
| |
| Issued 9-1-93 |
| Revised 9-1-95 |
| |
| |
| TORT CLAIM WITHOUT LAWSUIT Expenditure Code 7220 |
| |
| Authority Texas Tort Claims Act, TEX. CIV. PRAC. &
REM CODE ANN. á 101.001 |
| |
| Purpose To record payments of settlements of tort claims
against the state which require pre-payment approval from the Office of
the Governor as authorized by the Texas Tort Claims Act. This code is restricted
to settlements of claims for which no lawsui |
| |
| Note Agency funds may be used. |
| |
| See Section 2.137(D) of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| |
| Issued 9-1-93 |
| |
| |
| |
| |
| FILING FEES - DOCUMENTS Expenditure Code 7222 |
| |
| Authority TEX. REV. CIV. STAT. ANN. art. 3930 |
| |
| Purpose To record the payment of filing official documents.
This includes the payment of lien filing fees, filing of titles, and any
other document filed with a district or county clerk for which a fee is
required by law. |
| |
| Note This code does NOT include: |
| |
| costs of filing suits on behalf of the state (7223) |
| fee to a county clerk for preparing an abstract of
judgment (7210) |
| other authorized fees and service charges (7210). |
| |
| Revised 9-1-95 |
| |
| |
| COURT COSTS Expenditure Code 7223 |
| |
| Authority TEX. GOV'T CODE ANN. áá 52.055
- 52.056 |
| |
| Purpose To record the payment for necessary court costs
incurred by the state in any court. This includes transcription fees to
court reporters, and filing fees for suits on behalf of the State. |
| |
| |
| Note This code does NOT include: |
| |
| witness expenses (7224, 7254) |
| |
| See Section 2.348 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| WITNESS FEES AND ALLOWANCES Expenditure Code 7224 |
| |
| Authority TEX. CRIM. PROC. CODE ANN. art. 35.27; TEX.
CIV. PRAC. & REM. CODE ANN. á 22.001; TEX. GOV'T CODE ANN., á
2001.103 |
| |
| Purpose To record the payment of witness fees in criminal
cases when the witness is subpoenaed outside of the county in which the
witness lives. It also includes fees paid under the Administrative Procedure
and Texas Register Act. (i.e. Administrative He |
| |
| Note This code does NOT include: |
| |
| payments to vendors acting as expert witnesses (7254) |
| payments to witnesses in civil proceedings (7254). |
| |
| See Section 2.386 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| |
| |
| JUDGMENTS AND SETTLEMENTS Expenditure Code 7226 |
| |
| Authority Various statutes, including TEX. CIV. CODE
ANN. áá 101.023, 104.003, 110.001 |
| |
| Purpose To record the payment of judgments and settlements
recovered against the state under TEX. CIV. CODE ANN. áá 101.023,
104.003, and 110.001 (Vernon 1986) and other statutes. |
| |
| Note See Section 2.137 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-95 |
| |
| |
| MISCELLANEOUS CLAIMS ACT PAYMENTS Expenditure Code
7227 |
| |
| Authority TEX. GOV'T CODE ANN. á 403.074 |
| |
| Purpose To record the payment of claims processed under
procedures of the Miscellaneous Claims Act. |
| |
| Note RESTRICTED. This code may be used only by the
State Comptroller of Public Accounts, Agency 902. |
| |
| See Section 2.556 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| MISCELLANEOUS CLAIMS - LEGISLATIVE Expenditure Code
7228 |
| |
| Authority Legislative Appropriation |
| |
| Purpose To record the payment of miscellaneous claims
approved by the Legislature for payment. |
| |
| Note RESTRICTED. This code may be used only by the
State Comptroller of Public Accounts, Agency 902. |
| |
| See Section 2.556 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| MISCELLANEOUS CLAIMS - LOST/VOIDED WARRANTS Expenditure
Code 7230 |
| |
| Authority TEX. GOV'T CODE ANN. á 403.074 |
| |
| Purpose To record the payment of voided or lost warrants
processed under procedures of the Miscellaneous Claims Act. |
| |
| Note RESTRICTED. This code may be used only by the
State Comptroller of Public Accounts, Agency 902. |
| |
| |
| |
| |
| WORKERS' COMPENSATION - MEDICAL SERVICES AND Expenditure
Code 7231 |
| ATTORNEY PAYMENTS |
| |
| Authority TEX. GOV'T CODE ANN., áá 408.021
- 408.028, 408.221 - 408.222 |
| |
| Purpose To record payment for medical services and
attorney fees in Workers' Compensation claims. |
| |
| This code includes: |
| |
| chiropractic services nursing |
| hospital prescriptions |
| medical physician. |
| |
| Note RESTRICTED. This code may be used only by the
Attorney General's Office, Agency 302. |
| |
| |
| WORKERS' COMPENSATION SELF INSURANCE PROGRAMS - Expenditure
Code 7232 |
| MEDICAL SERVICES AND ATTORNEY PAYMENTS |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for medical services and
attorney fees in Workers' Compensation Claims. |
| |
| This includes, but is NOT limited to: |
| |
| chiropractic services |
| hospital |
| medical |
| nursing |
| prescriptions |
| physician. |
| |
| Note RESTRICTED. This code may be used only by the
Texas Department of Transportation, Agency 601, and agencies participating
in the state self-insurance program. |
| |
| Issued 9-1-91 |
| |
| |
| EMPLOYEE BENEFIT PAYMENTS Expenditure Code 7233 |
| |
| Authority TEX GOV'T CODE ANN. áá 403.011,
403.013(c) |
| |
| Purpose For use by state retirement systems for payment
of insurance claims and premiums and cafeteria plan disbursements. |
| |
| Note RESTRICTED. This code may only be used by the
Employees Retirement System, Agency 327 and the Teachers Retirement System,
Agency 323. |
| |
| Issued 9-1-93 |
| |
| |
| |
| COMPENSATION FOR CRIME VICTIMS Expenditure Code 7234 |
| |
| Authority TEX. GOV'T CODE ANN., áá 56.31
- 56.61 |
| |
| Purpose To record compensation payments authorized
by the Crime Victims Compensation Act to victims of crimes. |
| |
| Note RESTRICTED. This code may be used only by the
Attorney General's Office, Agency 302. |
| |
| Revised 9-1-91 |
| |
| |
| CRIME VICTIM EXPENSES Expenditure Code 7236 |
| |
| Authority TEX. GOV'T CODE ANN., áá 56.31
- 56.61 |
| |
| Purpose To record payments authorized by the Crime
Victims Compensation Act for expenses. |
| |
| This code includes, but is NOT limited to: |
| |
| attorney fees |
| funeral expenses |
| medical expenses. |
| |
| Note RESTRICTED. This code may be used only by the
Attorney General's Office, Agency 302. |
| |
| Revised 9-1-91 |
| |
| |
| PAYMENT OF CLAIMS FROM TRUST Expenditure Code 7237 |
| |
| Authority Statutory Authorization |
| |
| Purpose To record payments made for damages or other
authorized claims paid by state agencies from revenues collected and deposited
in trust. After processing and approval by the agency, these claims must
be paid for purposes specifically authorized in s |
| |
| This code should not be used for payment of claims
arising from judgments or settlements under TEX. CIV. CODE ANN. 101.023,
104.003 and 110.001 (see 7226, 7227, 7228). |
| |
| Issued 9-23-93 Previously code 7902 |
| |
| |
| |
| |
| FOREIGN OFFICE ACTIVITIES Expenditure Code 7238 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for contract services for
foreign office activities. |
| |
| Note RESTRICTED. This code may be used only by the
Department of Commerce, Agency 465. |
| |
| Issued 9-1-93 |
| |
| |
| CONSULTANT SERVICES - APPROVAL BY OFFICE OF Expenditure
Code 7239 |
| THE GOVERNOR |
| |
| Authority Act of May 30, 1977, ch. 454, 1977 Tex. Gen.
Laws 1185 (S.B. 737); Op. Tex. Att'y Gen. No. JM-376 (1985) |
| |
| Purpose To record the payment of a consulting service
contract which requires pre-payment approval from the Office of the Governor
as authorized by TEX. REV. CIV. STAT. ANN. art. 6252-11C. |
| |
| Note This code does NOT include: |
| |
| consultant services not requiring approval by the Office
of the Governor (7240) |
| consultant services - computer (7242) |
| consultant services provided by other state agencies
(7240). |
| |
| See Sections 2.425, 2.570 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 9-1-93 |
| |
| |
| CONSULTANT SERVICES - OTHER Expenditure Code 7240 |
| |
| Authority Act of May 30, 1977, ch. 454, 1977 Tex. Gen.
Laws 1185 (S.B. 737); Op. Tex. Att'y Gen. No. JM-376 (1985) |
| |
| Purpose To record payment for the services of a consultant
that does not require pre-approval by the Office of the Governor. |
| |
| Note This code does NOT include: |
| |
| computer consulting (7242) |
| professional services governed by TEX. GOV'T CODE ANN.,
á 2254.001 - 2254.021 (7240) |
| professional services involved with regular duties
and responsibilities of the agency. |
| |
| See Sections 2.425, 2.570 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-93 |
| |
| |
| CONSULTANT SERVICES - COMPUTER Expenditure Code 7242 |
| |
| Authority Act of May 30, 1977, ch. 454, 1977 Tex. Gen.
Laws 1185 (S.B. 737); Op. Tex. Att'y Gen. No. JM-376 (1985) |
| |
| Purpose To record payment for computer consultant services.
Computer consulting is studying the existing or proposed computer operation
or computer project of an agency and advising the agency with regard to
the computer operation or computer project. I |
| |
| Note This code does NOT include: |
| |
| purchase of software (7380) or (7387) |
| software maintenance (7262) |
| computer programming (7275). |
| |
| See Sections 2.425, 2.570 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Reissued 9-1-89 |
| |
| |
| EDUCATIONAL/TRAINING SERVICES Expenditure Code 7243 |
| |
| Authority State Employees Training Act of 1969 |
| |
| Purpose To record the payment for educational services,
including professionally conducted training. This code includes: |
| |
| expenses relating to the services performed |
| travel expenses incurred by the vendor. |
| |
| Note This code does NOT include: |
| |
| guest lecture services provided to agencies of higher
education (7252) |
| registration fees for state employees (7203). |
| |
| See Sections 2.295, 2.528 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-93 |
| |
| |
| |
| |
| FINANCIAL AND ACCOUNTING SERVICES Expenditure Code
7245 |
| |
| Authority TEX. GOV'T CODE ANN., Chpt. 2254 |
| |
| Purpose To record payment for financial and accounting
services, including bookkeeping, auditing and actuarial services. |
| |
| This code includes: |
| |
| travel expenses of the vendor. |
| |
| Note This code does NOT include: |
| |
| investment counseling services (7255) |
| CPA's working as consultants. (7240). |
| |
| See Sections 2.110, 2.570 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| |
| LEGAL SERVICES Expenditure Code 7246 |
| |
| Authority TEX. GOV'T CODE ANN., á 402.0212 General
Appropriations Act |
| |
| Purpose To record payment for private legal counsel
requiring the approval of the Office of the Attorney General at the time
of payment. |
| |
| Note This code does NOT include: |
| |
| legal counsel employed under TEX. CRIM. PROC. CODE
ANN. |
| legal services incurred by Article VI agencies in the
GAA |
| legal services incurred by agencies with delegated
approval from the Office of the Attorney General. |
| |
| See Section 2.364 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-93 |
| |
| |
| HEARINGS OFFICERS, PRE-APPROVED BY THE STATE Expenditure
Code 7247 |
| OFFICE OF ADMINISTRATIVE HEARINGS - New |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for administrative hearings
officers. Agencies who use this code must have written authorization to
contact for outside administrative hearings officers; or the officers must
be presiding over a hearing that does not fall wi |
| |
| Note This code does NOT include: |
| |
| payments to the State Office of Administrative Hearings
for administrative hearing officers (7257). |
| |
| Issued 9-1-94. |
| |
| |
| MEDICAL SERVICES Expenditure Code 7248 |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2254 |
| |
| Purpose To record payment for medical services for
wards of the state and authorized medical services for state agencies. |
| |
| This code includes, but is NOT limited to: |
| |
| medical examinations required by retirement systems |
| medical treatment for individuals called to active
military duty |
| drug testing and pre-employment |
| physicals authorized by law |
| psychiatric services |
| psychologist |
| physical therapist |
| speech therapist |
| occupational therapist |
| workers compensation medical review (Agency 453). |
| |
| Note This code does NOT include: |
| |
| counselors (7253) |
| medical Services for Workers' Compensation (Agency
302) (7231) |
| medical Services for Crime Victims (7236) |
| medical Services for Self-Insured Workers' Compensation
(7231). |
| |
| See Sections 2.275, 2.570 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-91 |
| |
| |
| VETERINARY SERVICES Expenditure Code 7249 |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2254 |
| |
| Purpose To record payment for veterinary services.
Charges may include other expenses if specified in the contract. Travel
expenses incurred by vendor should be included as part of the total cost
of services. |
| |
| Note Services must be performed by a veterinarian. |
| |
| |
| |
| |
| LECTURERS - HIGHER EDUCATION Expenditure Code 7252 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for guest lecturers providing
lecture services to agencies of higher education. This code includes visiting
professors, distinguished individuals, artists presenting lectures, colloquiums,
speeches, seminars, workshops, reci |
| |
| Note RESTRICTED. This code may be used by higher education
agencies. |
| |
| This code does NOT include: |
| |
| professionally conducted training for agency employees
(7243). |
| |
| See Section 2.528 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| OTHER PROFESSIONAL SERVICES Expenditure Code 7253 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for services rendered on
a fee, contract, or other basis by a person, firm, corporation, or company
recognized as possessing a high degree of learning and responsibility in
any area not mentioned under other expenditure codes. |
| |
| This code includes, but is NOT limited to: |
| |
| employee assistance programs |
| counselors for employees |
| surveying services. |
| |
| Note This code does NOT include: |
| |
| counselors for wards of the State (7325) |
| financial and accounting services (7245). |
| |
| See Section 2.563 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Reinstated 9-1-91 |
| Revised 9-1-95 |
| |
| |
| |
| |
| OTHER WITNESS FEES Expenditure Code 7254 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for vendors acting as witnesses
in civil proceedings and expert witnesses giving testimony in court. |
| |
| Note This code does NOT include: |
| |
| witness fees in criminal proceedings or administrative
hearings (7224). |
| |
| See Section 2.380 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| INVESTMENT COUNSELING SERVICES Expenditure Code 7255 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for investment counseling
services. |
| |
| Note This code does NOT include: |
| |
| routine financial and accounting services (7245). |
| |
| |
| ARCHITECTURAL/ENGINEERING SERVICES Expenditure Code
7256 |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2254 |
| |
| Purpose To record payment for the architectural and
engineering services, including travel expenses incurred by the vendor. |
| |
| Note This code does NOT include: |
| |
| surveying services (7253). |
| |
| See Sections 2.485, 2.570 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-93 |
| |
| |
| |
| LEGAL SERVICES - APPROVAL BY THE OFFICE OF STATE Expenditure
Code 7257 |
| ADMINISTRATIVE HEARINGS |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment of legal services which
require the pre-payment approval from the Office of State Administrative
Hearings. All other payments of legal services which require the pre-payment
approval of the Texas Attorney General must be cod |
| |
| Note Voucher requirements for the payment of these
costs and the use of this code will be outlined in the State of Texas Purchase
Voucher Guide. |
| |
| Issued 9-1-93 |
| |
| |
| LEGAL SERVICES - OTHER Expenditure Code 7258 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for legal services that
do not require pre-payment approval by the Attorney General. Also, to record
the payment for legal services by agencies which have been given delegated
approval by the Attorney General. |
| |
| Note See Section 2.364 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 9-14-93 |
| Revised 9-1-94 |
| |
| |
| RACE TRACK OFFICIALS Expenditure Code 7259 |
| |
| Authority TEX. REV. CIV. STAT. ANN. art. 179e |
| |
| Purpose To record payment to race track officials supervising
racing with pari-mutuel wagering in Texas. |
| |
| This code includes payments to: |
| |
| animal identifiers stewards |
| judges veterinarians. |
| |
| Note This code does NOT include: |
| |
| veterinarians providing veterinary services (7249). |
| |
| RESTRICTED. This code may be used only by the Texas
Racing Commission, Agency 476. |
| |
| Issued 9-1-89 |
| |
| |
| |
| |
| MAINTENANCE AND REPAIR - FURNISHINGS AND Expenditure
Code 7260 |
| EQUIPMENT |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the maintenance and repair
of equipment, furnishings and motor vehicles. |
| |
| This code includes repair and maintenance to the following,
but is NOT limited to: |
| |
| copy machines marine equipment |
| furnishings medical and laboratory |
| heavy equipment equipment |
| law enforcement equipment motor vehicles |
| office equipment recharging fire extinguishers |
| tools. |
| |
| Note This code includes labor with parts or labor only. |
| |
| This code does NOT include: |
| |
| parts and supplies without labor (7330) |
| computer hardware/equipment maintenance and repair
(7267) |
| computer software maintenance and repair (7262) |
| telecommunications equipment maintenance and repair
(7514) |
| extended warranties (to be coded with the asset) |
| aircraft maintenance (7263). |
| |
| See Section 2.548 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| MAINTENANCE AND REPAIR - COMPUTER SOFTWARE Expenditure
Code 7262 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment of charges for the maintenance
and repair of computer software. |
| |
| Note This code includes: |
| |
| telephone software support |
| software maintenance |
| debugging services. |
| |
| See Section 2.548 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Issued 9-1-89 |
| |
| |
| |
| |
| MAINTENANCE AND REPAIR - AIRCRAFT Expenditure Code
7263 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment of charges for the maintenance
and repair of aircraft and aviation equipment. |
| |
| Note This code includes labor with parts or labor only. |
| |
| This code does NOT include: |
| |
| parts without labor (7330). |
| |
| See Section 2.502 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| MAINTENANCE AND REPAIR - BUILDINGS Expenditure Code
7266 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the maintenance and repair
of buildings. This includes repairs to installed property which are considered
leasehold improvements. |
| |
| This code includes, but is NOT limited to the repair
of: |
| |
| air conditioning/heating plumbing |
| boilers roofs |
| electrical systems security systems |
| elevators smoke detectors. |
| fire alarm systems |
| |
| Note This code includes labor with parts or labor only. |
| |
| This code does NOT include: |
| |
| parts and supplies without labor (7330 or 7328). |
| |
| See Section 2.548 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| |
| |
| MAINTENANCE AND REPAIR - COMPUTER EQUIPMENT Expenditure
Code 7267 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the maintenance and
repair of all computer equipment. |
| |
| Note This code includes labor with parts or labor only. |
| |
| This code does NOT include: |
| |
| parts without labor (7335). |
| |
| See Section 2.548 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| MAINTENANCE AND REPAIR - ROADS AND HIGHWAYS Expenditure
Code 7270 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for maintenance and repair
of roads and highways. |
| |
| This code includes, but is NOT limited to: |
| |
| chuckhole repairing paving |
| cleaning/upkeep of picnic striping |
| and rest areas traffic signs and signal repair. |
| litter removal |
| mowing |
| |
| Note This code includes labor with supplies or labor
only. |
| |
| This code does NOT include: |
| |
| supplies and materials without labor (7328) |
| construction of roads (7349) |
| construction of highways (7347). |
| |
| See Section 2.548 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| |
| |
| MAINTENANCE AND REPAIR - GROUNDS AND LAND Expenditure
Code 7271 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payments for purchased maintenance
and repair services to grounds and land. |
| |
| This code includes, but is NOT limited to: |
| |
| park maintenance servicing indoor and outdoor |
| parking lots swimming pools |
| patios sidewalks |
| ponds tennis courts |
| tree surgery. |
| |
| Note This code includes labor with supplies or labor
only. |
| |
| This code does NOT include: |
| |
| supplies and materials without labor (7328) |
| landscaping (7346). |
| |
| See Section 2.548 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| HAZARDOUS WASTE DISPOSAL SERVICES Expenditure Code
7272 |
| |
| Authority TEX. REV. CIV. STAT. ANN. art. 4477-7 á
12 |
| |
| Purpose To record payment for the cleanup, removal,
and disposal of hazardous waste. |
| |
| This code includes: |
| |
| deep well disposal |
| incineration of hazardous waste |
| landfill construction for hazardous waste |
| nuclear waste |
| radioactive waste |
| chemical waste |
| asbestos removal. |
| |
| Note This code does NOT include: |
| |
| regular waste disposal (7526). |
| |
| Revised 9-1-93 |
| |
| |
| |
| REPRODUCTION AND PRINTING SERVICES Expenditure Code
7273 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for purchased reproduction
and printing services. |
| |
| This code includes, but is NOT limited to: |
| |
| blueprints microfiche |
| bookbinding microfilm |
| business cards reprints |
| developing of photos slide duplicates |
| enlargements tickets |
| forms video and audio tape duplication. |
| lamination |
| |
| Note This code does NOT include: |
| |
| photographers contracted (7299) |
| printing of agency publications (7218) |
| advertisements (7281). |
| |
| Revised 9-1-95. |
| |
| |
| TEMPORARY EMPLOYMENT AGENCIES Expenditure Code 7274 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for temporary employees to
employment agencies. |
| |
| Note This code does NOT include: |
| |
| payments to individuals providing contracted services
(7299). |
| |
| Revised 9-1-93 |
| |
| |
| COMPUTER PROGRAMMING SERVICES Expenditure Code 7275 |
| |
| Authority General Appropriations Act/Automated Telecommunications
and Information Council |
| |
| Purpose To record payment for computer programming
services. |
| |
| Note This code does NOT include: |
| |
| studying and advising or research and development under
computer consulting services (7242) |
| computer usage fee (7284). |
| |
| Revised 9-1-93 |
| |
| |
| |
| |
| COMMUNICATION SERVICES Expenditure Code 7276 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for electronically transmitted
communication services. |
| This code includes, but is NOT limited to: |
| |
| amigos services telegraph |
| answering services travel information |
| cablevision weather services |
| electronic subscription western union |
| services westlaw. |
| hook-up to USAS |
| telegram |
| |
| Note This code does NOT include: |
| |
| dedicated data circuits including fax and modem lines
(7518) |
| hardcopy information (7303) |
| electronic mail that is part of a computer network
office automation system (7380) or (7387). |
| |
| |
| CLEANING SERVICES Expenditure Code 7277 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for all cleaning services. |
| |
| This code includes, but is NOT limited to: |
| |
| janitorial services |
| linen services |
| uniform cleaning/rental |
| window cleaning. |
| |
| Note This code does NOT include: |
| |
| payments to temporary employment agencies (7274). |
| |
| |
| |
| |
| PLACEMENT SERVICES Expenditure Code 7278 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for costs of housing wards
of the state. |
| |
| This code includes, but is NOT limited to: |
| |
| private organizations |
| community homes |
| halfway houses |
| county jails |
| reimbursements to counties. |
| |
| The amounts are figured on a per bed basis. It includes,
but is NOT limited to: |
| |
| costs for food |
| costs for clothing |
| cost for board |
| health care |
| education |
| any other needs of the ward. |
| |
| Note RESTRICTED. This code may be used only by agencies
listed in the USAS 8c profile. |
| |
| Revised 9-1-93 |
| |
| |
| PLACEMENT SERVICES - CONVICTS - Deleted Expenditure
Code 7279 |
| |
| Deleted 9-1-93 |
| |
| |
| CLIENT-WORKER SERVICES Expenditure Code 7280 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment to patients or residents
(client workers) for full-time and part-time work done within an agency. |
| |
| Note RESTRICTED. This code may be used only by agencies
listed in the USAS 8c profile. |
| |
| |
| |
| |
| ADVERTISING SERVICES Expenditure Code 7281 |
| |
| Authority TEX. REV. CIV. STAT. ANN. art. 29 |
| |
| Purpose To record payment for any advertising campaign
service. |
| |
| This code includes, but is NOT limited to: |
| |
| radio |
| television |
| billboards |
| all advertisement printing expenses including classified
and yellow page ads. |
| |
| Note This code does NOT include: |
| |
| goods and services for public relations and for promotional
shows (7309). |
| |
| See Section 2.173 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-95 |
| |
| |
| PETROLEUM STORAGE TANK CLEANUP REIMBURSEMENTS Expenditure
Code 7282 |
| |
| Authority TEX. WATER CODE ANN. á 26.3575(e)(2)-(3) |
| |
| Purpose To record reimbursements for payment of expenses
associated with investigation, cleanup, or corrective action measures requested
by an eligible owner or operator from the GR Account - Petroleum Storage
Tank Remediation (0655). These measures are |
| |
| Note RESTRICTED. This code may be used only by the
Texas Natural Resource Conservation Commission, Agency 582. This code is
to be used only for reimbursements of approved expenses to eligible owners
or operators. |
| |
| Issued 5-1-90 |
| |
| |
| WASTE TIRE RECYCLING PROGRAM - New Expenditure Code
7283 |
| |
| Authority TX. HEALTH AND SAFETY CODE ANN. áá
361.475(d)(1), 361.477(a), (c) |
| |
| Purpose To record payment of expenses associated with
collection and shredding of newly generated waste tires, and clean-up and
shredding of tires from priority enforcement list (PEL) sites requested
by an eligible owner or operator from the GR Account - |
| |
| Note RESTRICTED. This code may be used only by the
Texas Natural Resource Conservation Commission, Agency 582. This code is
to be used only for reimbursement of approved expenses to eligible owners
or operators. |
| |
| Issued 8-21-95 |
| |
| DATA PROCESSING SERVICES Expenditure Code 7284 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for purchased data processing
services. This code includes computing time (usage). |
| |
| Note This code does NOT include: |
| |
| word processing, not through temporary employment agencies
(7299) |
| computer systems consultants (7242). |
| |
| Revised 9-1-93 |
| |
| |
| FREIGHT/DELIVERY SERVICE Expenditure Code 7286 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for freight or delivery services. |
| |
| This code includes, but is NOT limited to: |
| |
| air express |
| armored car delivery services |
| drayage |
| freight in and out |
| payment of the detention of a freight hauling |
| vehicle towing. |
| |
| Note This code does not include freight-in costs charged
with the cost of goods purchased. These costs are coded the same as the
goods purchased. |
| |
| Freight charges not paid on a previous voucher should
be coded in the same manner as the items purchased. Vouchers must include
a description of the items purchased, Comptroller voucher number, agency
voucher number, payment warrant number, and payment d |
| |
| The statement, "Freight on a Previous Order,"
should appear in the Description of Articles or Services section of the
vouchers. |
| |
| This code does not include employee relocation expenses.
Moving expenses paid by an employee to a moving or truck/trailer rental
company are reimbursed on a travel voucher and coded 7071. |
| |
| Employee moving expense payments made directly to a
moving or truck/trailer rental company are made on a purchase voucher and
coded 7071. |
| |
| |
| |
| |
| POSTAL SERVICES Expenditure Code 7291 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of postal
services. |
| |
| all postal costs |
| post office box rent. |
| |
| Note An employee may be reimbursed for emergency purchases
of postage and post office box rent. |
| |
| Postage included in the cost of goods or services is
coded the same as the goods or services. |
| |
| See Sections 2.566, 2.134 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| |
| STATEWIDE TELECOMMUNICATIONS NETWORK Expenditure Code
7293 |
| |
| Authority TEX. GOV'T CODE ANN. áá 2170.051-2170.060;
General Appropriations Act |
| |
| Purpose To record payment by the General Services Commission
for telephone services rendered to the Statewide Telecommunications Network.
This includes STS, FTS, and GSA. |
| |
| Note RESTRICTED. This code may be used only by the
General Services Commission, Agency 303. |
| |
| This code does NOT include: |
| |
| payments to General Services from individual agencies
using STS (7961). |
| |
| Revised 9-1-91 |
| |
| |
| INVESTIGATION EXPENSES Expenditure Code 7295 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the purchase of evidence and informant
services as authorized by law. |
| |
| Revised 9-1-91 |
| |
| |
| SURVEYING SERVICES - Deleted Expenditure Code 7298 |
| |
| See Object Code 7253 |
| |
| |
| |
| |
| PURCHASED CONTRACTED SERVICES Expenditure Code 7299 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for contracted temporary
services. Travel expenses incurred by vendor should be included as part
of the total cost of services. |
| |
| This code includes, but is NOT limited to: |
| |
| accreditation services |
| alterations |
| framing pictures |
| interpreters |
| mortuary services |
| moving office contents |
| muzak services |
| photographers |
| security guard services |
| video taping services |
| armored car |
| board and care of animals |
| exterminators. |
| |
| Note This code does NOT include: |
| |
| employee assistance programs (7253) |
| counselors (7253) |
| lecturers for higher education agencies (7252) |
| Temporary Employment Agencies (7274) |
| framing employee awards (7211) |
| engraving employee awards (7211) |
| surveying services (7253). |
| |
| Revised 9-1-92 |
| |
| |
| |
| |
| CONSUMABLES Expenditure Code 7300 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for consumable items. |
| |
| This code includes, but is NOT limited to: |
| |
| aluminum foil plastic spoons, knives, forks |
| coffee filters plastic wrap |
| correct fluid rubber bands |
| envelopes (blank) soap |
| exams (CPA, real estate) steno supplies |
| florescent lights thread |
| index cards toner |
| light bulbs workbooks. |
| paper clips |
| paper products |
| pens, pencils |
| |
| Note This code does NOT include: |
| |
| motor vehicle, machinery and equipment parts (7330) |
| medical supplies (7312) |
| food (7316), (7315) |
| farm, ranch and nursery supplies (7328) |
| road and highway materials (7328) |
| hardware and materials (7328) |
| stationery, (printed) (7273) |
| promotional items (7309). |
| |
| See Section 2.770 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| COMPUTER CONSUMABLES - Deleted Expenditure Code 7302 |
| |
| See Object Code 7300 |
| |
| |
| |
| |
| SUBSCRIPTIONS, PERIODICALS, AND INFORMATION SERVICES
Expenditure Code 7303 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the purchase of subscriptions
and other publications not for permanent retention. |
| |
| This code includes, but is NOT limited to: |
| |
| directories mileage guides |
| journals paperback books |
| magazine subscriptions periodicals |
| newspaper subscriptions subscriptions to reference
material on diskettes. |
| |
| Note This code does NOT include: |
| |
| books and pre-recorded reference materials (7382) |
| electronic subscription services (7276) |
| transmitted information (7276) |
| textbooks for public free schools (7383). |
| |
| See Section 2.770 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-95. |
| |
| |
| FUELS AND LUBRICANTS - OTHER Expenditure Code 7304 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of petroleum
products used with state owned or leased motor vehicles and other equipment. |
| |
| This code includes, but is NOT limited to: |
| |
| de-icer gasoline |
| diesel fuel grease |
| fuel additives oil. |
| kerosene |
| |
| Note This code does NOT include: |
| |
| fuels and lubricants for aircraft (7307). |
| |
| See Section 2.558 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| |
| FUELS AND LUBRICANTS - AIRCRAFT Expenditure Code 7307 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of petroleum
products used in state owned and leased aircraft. This includes petroleum
products used on the aircraft frame and landing gear; such as gasoline,
de-icer, fluid, oil and grease. |
| |
| Note This code does NOT include: |
| |
| aircraft parts (7330). |
| |
| See Sections 2.558, 2.502 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| |
| PROMOTIONAL ITEMS Expenditure Code 7309 |
| |
| Authority Statutory Authority |
| |
| Purpose To record payment for the purchase of promotional
items. Agency must have statutory authority to use this code. |
| |
| This code includes: |
| |
| items to promote the State of Texas. |
| |
| Note See Section 2.173 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 9-1-91 |
| |
| |
| CHEMICALS AND GASES Expenditure Code 7310 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the purchase of chemicals
and gases. |
| |
| This code includes, but is NOT limited to: |
| |
| acids liquid nitrogen |
| carbon dioxide nitrogen |
| formaldehyde solution oxygen |
| hydrogen refrigerant gases. |
| lab chemicals |
| |
| Note This code does NOT include: |
| |
| cleaning solutions (7300). |
| |
| |
| |
| MEDICAL SUPPLIES Expenditure Code 7312 |
| |
| Authority Legislative Appropriation |
| |
| Purpose To record payment for the purchase of medical
supplies used in hospitals, laboratories and for wards of the state. |
| |
| This code includes, but is NOT limited to: |
| |
| catheters |
| surgery gowns |
| surgical gloves |
| ace bandages |
| drugs for wards |
| surgical masks |
| sutures |
| tracheal tubes |
| first aid kits. |
| |
| Note This code does NOT include: |
| |
| medical supplies for Crime Victims (7236) |
| medical supplies for Workman's Compensation (7231) |
| medical supplies for Workman's Compensation self-insured
(7232) |
| parts for medical equipment (7330). |
| |
| Revised 9-1-91 |
| |
| |
| FOOD PURCHASED BY THE STATE Expenditure Code 7315 |
| |
| Authority TEX. CONST. art. III, sec. 51, Op. Tex. Att'y
Gen. No. C-557 (1965) |
| |
| Purpose To record payment for the purchase of food
as authorized by law. |
| |
| This code includes, but is NOT limited to: |
| |
| purchase of food for research |
| purchase of food for teaching. |
| |
| Note This code does NOT include: |
| |
| purchase of food for ward outings (7316) |
| purchase of food for student activities (7316) |
| purchase of food in travel status (parolees) (7316) |
| food for persons called to active duty (7316) |
| animals purchased for immediate slaughter for food
(7316). |
| |
| See Section 2.128 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Issued 9-1-91 |
| |
| |
| FOOD PURCHASED FOR WARDS OF THE STATE Expenditure Code
7316 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of groceries,
meats, bread, fruits, vegetables and staple food items to be used to provide
means for wards of the State. |
| |
| This code includes the purchase of food for wards of
the state: |
| |
| in travel status (parolees) |
| outings |
| student activities |
| purchase of animals for immediate slaughter for food |
| food for persons called to active military duty. |
| |
| Note This code does NOT include: |
| |
| food for research (7315) |
| food for teaching (7315). |
| |
| Revised 9-1-91 |
| |
| |
| FARM, RANCH AND NURSERY SUPPLIES - Deleted Expenditure
Code 7317 |
| |
| See Object Code 7328 |
| |
| |
| SUPPLIES AND MATERIALS - ROADS AND HIGHWAYS - Deleted
Expenditure Code 7319 |
| |
| See Object Code 7328 |
| |
| |
| PERSONAL ITEMS - WARDS OF THE STATE Expenditure Code
7322 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for personal items used only
by persons living in state institutions as wards of the state. |
| |
| This codes includes, but is not limited to: |
| |
| clothes caps |
| shoes gloves |
| boots shaving cream |
| toothpaste deodorant |
| lotion eyeglasses |
| hats special shoes. |
| |
| Note This code does NOT include: |
| |
| paper goods, paper towels, toilet paper, paper or plastic
bags. (7300) |
| arts/crafts supplies (7300). |
| |
| RESTRICTED. This code may be used only by agencies
listed in the USAS 8c profile. |
| |
| Revised 9-1-93 |
| |
| |
| CREDIT CARD PURCHASES CLIENTS OR WARDS OF THE STATE
- New Expenditure Code 7324 |
| |
| Authority TEX. GOV'T CODE ANN. á 403.023(b) |
| |
| Purpose To record payment for credit card purchases
for personal items, services or outings involving clients and wards of the
state as authorized by law. Agencies must use the credit card company's
PIN when using this comp object code. |
| |
| Note RESTRICTED. This code may be used only by agencies
listed in the USAS 8c profile. |
| |
| Issued 2-1-95. |
| |
| |
| SERVICES FOR WARDS OF THE STATE Expenditure Code 7325 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment of services for caring for
the wards of the state. |
| |
| This code includes, but is NOT limited to: |
| |
| purchase of tickets for entertainment for the wards |
| transportation for wards of the state |
| outings for wards |
| hair cuts for wards |
| lodging |
| expenses for independent living |
| training |
| counselors. |
| |
| Issued 9-1-91 Previously Coded 7674, 7682, 7680. |
| |
| |
| CREDIT CARD PURCHASES NON-CAPITAL LESS THAN $5,000
- New Expenditure Code 7327 |
| |
| Authority TEX. GOV'T CODE ANN. á 403.023(b) |
| |
| Purpose To record payment for credit card purchases
of services and non-capital items less than $5,000 per transaction. Agencies
must use the credit card company's PIN when using this comp object code. |
| |
| Note If the transaction is more than $5,000, then the
object code established for the type of items being purchased, and the PIN
for the company making the sale, not the credit card company PIN, must be
used. |
| |
| This code does not include capital or controlled assets
purchases. These purchases must also be coded to the object codes established
for the type of item being purchased and the PIN of the company making the
sale, not the credit card company's PIN, must |
| |
| A state agency may NOT use a credit card and may not
reimburse an officer or employee for the use of a credit card for: |
| |
| a purchase of a personal nature or any other purchase
not connected with official state business; |
| a purchase of goods or services that may not be purchased
without the prior approval of another state agency; |
| a purchase from a vendor if a payment to it would be
prohibited by the Government Code, Section 403.055 or the Education Code,
Section 57.48, or the Human Resources Code, Section 76.0041; |
| an item that must be audited on a pre-payment basis; |
| cash advances; or |
| consulting services. |
| |
| This code does NOT include: |
| |
| interest (7802). |
| |
| Issued 2-1-95 |
| |
| |
| SUPPLIES/MATERIALS - AGRICULTURE, CONSTRUCTION AND
Expenditure Code 7328 |
| HARDWARE |
| |
| Authority General Appropriation Act |
| |
| Purpose To record payment for the purchase of farm,
ranch, and nursery supplies. The code also is for the payment of road building
materials and hardware and materials. |
| |
| This code includes, but is NOT limited to: |
| |
| fertilizer gravel |
| insecticides dynamite |
| barkchips bolts |
| peatmoss lumber |
| feed for animals siding |
| asphalt wire. |
| caliche |
| |
| Issued 9-1-91 |
| |
| |
| PARTS - FURNISHINGS AND EQUIPMENT Expenditure Code
7330 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for parts for motor vehicles,
equipment and furnishings. If the value or the useful life of the asset
is increased by 25% or more as a result of the purchase of the part, it
must be coded as a capitalized item (7371), (7372) |
| |
| This code includes parts for, but is NOT limited to: |
| |
| aircraft automobiles |
| copy machines furnishings |
| medical and laboratory law enforcement equipment |
| equipment heavy equipment. |
| marine equipment |
| |
| Note |
| |
| Revised 9-1-93 |
| |
| |
| PLANTS Expenditure Code 7331 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of vegetation,
as authorized by law. |
| |
| See Section 2.164 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| HARDWARE AND MATERIALS - Deleted Expenditure Code 7332 |
| |
| See Object Code 7328 |
| |
| |
| FABRICS AND LINENS Expenditure Code 7333 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of fabrics
and linens. |
| |
| This code includes, but is NOT limited to: |
| |
| blankets pillow cases |
| fabric sheets |
| shower curtains pillows |
| towels. |
| |
| Note This code does NOT include: |
| |
| uniforms (employee or band) (7374) |
| uniforms (employee emoluments) (7031) |
| safety equipment (7374) |
| cleaning services (7277). |
| |
| Revised 9-1-91 |
| |
| |
| FURNISHINGS AND EQUIPMENT - EXPENSED NOT INVENTORIED
OR Expenditure Code 7334 |
| CAPITALIZED |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of furnishings
and equipment not required to be controlled and reported to the SPA system. |
| |
| This code includes, but is NOT limited to: |
| |
| stapler |
| hammer |
| tape dispenser |
| broom |
| brush |
| date stamp |
| flashlight. |
| |
| Note This code does NOT include: |
| |
| furnishings and equipment capitalized (7373) |
| furnishings and equipment controlled (7374) |
| lease purchase of furnishings and equipment (7376). |
| |
| Issued 9-1-91 |
| Revised 9-1-95 |
| |
| |
| COMPUTER PARTS - FURNISHINGS & EQUIPMENT - EXPENSED
NOT Expenditure Code 7335 |
| INVENTORIED OR CAPITALIZED |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2155 |
| |
| Purpose To record the payment of computer equipment
and furnishings not controlled or capitalized and computer parts. If the
value of the useful life of the asset is increased by 25% or more as a result
of the purchase of the part, it must be coded as a |
| |
| This code includes, but is NOT limited to: |
| |
| computer parts simms modules |
| computer adapters emulation boards |
| token rings motherboards. |
| |
| Note This code does NOT include: |
| |
| computer equipment - capitalized (7379) |
| computer equipment - controlled (7378). |
| |
| Fiscal determination rules differ for parts and equipment. |
| |
| See Section 2.770 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Issued 9-1-91 |
| Revised 9-1-95 |
| |
| |
| |
| CONSTRUCTION OF BUILDINGS Expenditure Code 7341 |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2166 |
| |
| Purpose To record payment of contracts for construction
of permanent structures. |
| |
| This code includes, but is NOT limited to: |
| |
| gyms |
| office buildings |
| parking garages. |
| |
| Note The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object. |
| |
| Fees and Other Charges (7210) |
| Purchase of Furnishings and Equipment (Capitalized)
(7373) |
| Architectural/Engineering Services (7256) |
| Consultant Services - Other (7240) |
| |
| See Section 2.410 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-91 |
| |
| |
| PURCHASE OF BUILDINGS Expenditure Code 7342 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of buildings
as authorized by law. |
| |
| This code includes, but is NOT limited to: |
| |
| office buildings |
| portable buildings |
| shelters |
| fees and other charges. |
| |
| Note This code does NOT include: |
| |
| the cost of the land (7345). |
| |
| Revised 9-1-95 |
| |
| |
| |
| REMODELING OF BUILDINGS - STATE OWNED Expenditure Code
7343 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payments made on contracts to remodel
an existing permanent structure. Remodeling means to alter an existing permanent
structure. This code is used to reflect improvements or additions. |
| |
| Note This code does NOT include: |
| |
| parking lots (7346) |
| cost of bid advertisements (7281) |
| maintenance and repair services (7266). |
| |
| The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object. |
| |
| Fees and other charges (7210) |
| Architectural/Engineering Services (7256) |
| Consultant Services - Other (7240) |
| |
| Revised 9-1-91 |
| |
| |
| REMODELING OF BUILDINGS - STATE LEASED Expenditure
Code 7344 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payments made on contracts to remodel
a state leased building. Remodeling means to alter an existing permanent
structure. This code is used to reflect improvements or additions. |
| |
| Note This code does NOT include: |
| |
| parking lots (7346) |
| cost of bid advertisements (7281) |
| maintenance and repair services (7266). |
| |
| The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object. |
| |
| Fees and Other Charges (7210) |
| Architectural/Engineering Services (7256) |
| Consultant Services - Other (7240) |
| |
| Revised 9-1-91 |
| |
| |
| |
| |
| PURCHASE OF LAND Expenditure Code 7345 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of land
as authorized by law. |
| |
| Note When purchasing land with buildings situated on
it, the land is coded separately from the buildings (7342). |
| |
| This code does NOT include: |
| |
| highway right-of-way purchases (7348). |
| |
| Fees and other charges must be included if directly
related to the acquisition of a capital item; otherwise must be included
in the appropriate operating expense object: |
| |
| Fees and Other Charges (7210). |
| |
| See Section 2.576 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-95 |
| |
| |
| CONSTRUCTION/IMPROVEMENTS OF GROUNDS AND LAND Expenditure
Code 7346 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for all construction and
improvement to grounds and lands. |
| |
| This code includes, but is NOT limited to: |
| |
| building parking lots laying utility lines |
| digging water wells sidewalk |
| fences swimming pools |
| landscaping tennis courts. |
| |
| Note The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object. |
| |
| Fees and other charges (7210) |
| Architectural/Engineering Services (7256) |
| Purchase of Furnishings and Equipment (Capitalized)
(7373) |
| Consultant Services - Other (7240). |
| |
| See Section 2.410 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-91 |
| |
| |
| |
| CONSTRUCTION OF HIGHWAYS Expenditure Code 7347 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payments made on contracts for highway
construction and highway improvements. |
| |
| Note RESTRICTED. This code may be used only by the
Texas Department of Transportation, Agency 601. |
| |
| This code does NOT include: |
| |
| road construction (7349) |
| maintenance and repair of roads and highways (7270). |
| |
| The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object: |
| |
| Fees and Other Charges (7210) |
| Architectural/Engineering Services (7256) |
| Consultant Services - Other (7240). |
| |
| See Section 2.410 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-91 |
| |
| |
| PURCHASE OF HIGHWAY RIGHT-OF-WAY Expenditure Code 7348 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for highway right-of-way
purchases. |
| |
| This code includes: |
| |
| high speed rail payments |
| relocation assistance payments |
| utility adjustment payments. |
| |
| Note RESTRICTED. This code is only used by the Texas
Department of Transportation, Agency 601. |
| |
| Fees and other charges must be included if directly
related to the acquisition of a capital item; otherwise must be included
in the appropriate operating expense object: |
| |
| fees and other charges (7210). |
| |
| Revised 9-1-91 |
| |
| |
| |
| |
| CONSTRUCTION OF ROADS Expenditure Code 7349 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for road construction
and road improvements. |
| |
| Note The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object: |
| |
| Fees and Other Charges (7210) |
| Architectural/Engineering Services (7256) |
| Consultant Services - Other (7240). |
| |
| See Section 2.410 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-91 |
| |
| |
| LEASE/PURCHASE OF BUILDINGS Expenditure Code 7350 |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2167; General Appropriations
Act |
| |
| Purpose To record the payment for the lease/purchase
of buildings. |
| |
| Issued 1-1-93 |
| |
| |
| LEASE/PURCHASE OF MOTOR VEHICLES/PASSENGER Expenditure
Code 7351 |
| CARS |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the lease/purchase
of motor vehicles designed for and intended to be used as passenger cars
as specified in article IX, section 19(1) of the current General Appropriations
Act. |
| |
| Note See Section 2.560 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 1-1-93 |
| |
| |
| |
| LEASE/PURCHASE OF MOTOR VEHICLES/OTHER Expenditure
Code 7352 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the lease/purchase
of motor vehicles designed for and not intended to be used as passenger
cars as specified in article IX, section 19(2) of the current Appropriations
Act. |
| |
| Note See Section 2.560 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 1-1-93 |
| |
| |
| BOATS - New Expenditure Code 7365 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the purchase of boats,
boat motors, and boat trailers. |
| |
| Note The following may be included if directly related
to the acquisition of a capital item; otherwise, it must be included in
the appropriate operating expense object: |
| |
| Maintenance and Repair - Furnishings and Equipment
(7260) |
| Freight/Delivery Service (7286) |
| Parts - Furnishings and Equipment (7330) |
| If the value or the useful life of the asset is increased
by 25 percent or more as a result of the purchase of the part, it must be
coded to the asset (7365). |
| |
| Issued 10-25-95 |
| |
| |
| PURCHASE OF MOTOR VEHICLES - PASSENGER CARS Expenditure
Code 7371 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the purchase of motor
vehicles designed for and intended to be used as passenger cars, as specified
in the General Appropriations Act, Art. IX, section 19(1). |
| |
| Note RESTRICTED. This code may be used only by agencies
listed in Article IX, section 19(1) of the General Appropriations Act. |
| |
| This code does NOT include: |
| |
| dual control automobiles used exclusively for driver
training |
| passenger cars equipped with two-way radios (7372) |
| jeeps and vehicles regularly used for mass transportation
(i.e., buses, station wagons and sedans intended for mass transit) (7372). |
| |
| |
| PURCHASE OF MOTOR VEHICLES - PASSENGER CARS Expenditure
Code 7371 |
| Continued |
| |
| Note The following may be included if directly related
to the acquisition of a capital item; otherwise must be included in the
appropriate operating expense object: |
| |
| Maintenance and Repair - Furnishings and Equipment
(7260) |
| Freight/Delivery Services (7286) |
| Parts - Furnishings and Equipment (7330) |
| If the value or the useful life of the asset is increased
by 25% or more as a result of the purchase of the part, it must be coded
as a capitalized item (7371). |
| |
| Note See Section 2.560 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-95 |
| |
| |
| PURCHASE OF MOTOR VEHICLES - OTHER Expenditure Code
7372 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the purchase of motor
vehicles designed for and not intended to be used as passenger cars. This
code includes passenger vehicles used for mass transportation, dual control
automobiles used exclusively for driver training |
| |
| Note RESTRICTED. This code may be used by agencies
only if the requirements listed in Article IX, section 19(2) of the General
Appropriations Act are met. |
| |
| This code does NOT include: |
| |
| motorized equipment that is not self-propelled; e.g.,
generators, irrigation pumps (7373) |
| tractors, cherry pickers, bulldozers, roadgraders,
and caterpillars (7373) |
| |
| The following may be included if directly related to
the acquisition of a capital item; otherwise must be included in the appropriate
operating expense object: |
| |
| Maintenance and Repair - Furnishings and Equipment
(7260) |
| Freight/Delivery Services (7286) |
| Parts - Furnishings and Equipment (7330) |
| If the value or the useful life of the asset is increased
by 25% or more as a result of the purchase of the part, it must be coded
as a capitalized item (7372). |
| |
| Note See Section 2.560 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-95 |
| |
| |
| |
| PURCHASE OF FURNISHINGS AND EQUIPMENT - CAPITALIZED
Expenditure Code 7373 |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2155 |
| |
| Purpose To record payment for the purchase of furnishings
and equipment whose unit cost is $1,000 or greater and has an estimated
useful life of more than one year. This code also includes payment for parts
if the value or the useful life of the asset is |
| |
| This code includes, but is NOT limited to: |
| |
| industrial equipment marine equipment |
| laboratory equipment medical equipment |
| law enforcement equipment office equipment |
| diagnostic equipment. |
| |
| Note This code does NOT include: |
| |
| purchase of furnishings and equipment controlled (7374) |
| purchase of lease purchased furnishings and equipment
(7376) |
| purchase of furnishings and equipment expensed (7334). |
| |
| The following may be included if directly related to
the acquisition of a capital item; otherwise must be included in the appropriate
operating expense object: |
| |
| Parts - Furnishings and Equipment (7330) |
| Freight/Delivery Service (7286) |
| Maintenance and Repair (7260) |
| Consultant Services - Other (7239, 7240). |
| |
| Revised 9-1-95 |
| |
| |
| |
| PURCHASE OF FURNISHINGS AND EQUIPMENT - CONTROLLED
Expenditure Code 7374 |
| INVENTORIED |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2155 |
| |
| Purpose To record payment for the purchase of furnishings
and equipment whose unit value cost is between $500 and the capitalization
threshold. These items do not meet the capitalization threshold but must
be secured and tracked due to their nature. |
| |
| This code includes, but is NOT limited to: |
| |
| industrial equipment uniforms for ROTC |
| laboratory equipment band uniforms |
| law enforcement equipment safety equipment |
| marine equipment small appliances and/or |
| medical equipment equipment NOT capitalized |
| office equipment hand guns |
| safety equipment rifles/shotguns |
| stereo equipment cameras. |
| |
| Note Purchase of carpet and cable is based on total
cost and NOT cost per unit. |
| |
| This code does NOT include: |
| |
| boats (7365) |
| capitalized furnishings and equipment (7373) |
| lease purchase of furnishings and equipment (7376) |
| furnishings and equipment expensed (7334). |
| |
| The following may be included if directly related to
the acquisition of capital item; otherwise it must be included in the appropriate
operating expense object. |
| |
| Parts - Furnishings and Equipment (7330) |
| Freight/Delivery Services (7286) |
| Maintenance and Repair (7260) |
| Consultant Services (7239, 7240) |
| |
| Revised 9-1-95 |
| |
| |
| |
| PURCHASE OF AIRCRAFT Expenditure Code 7375 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of aircraft
as authorized by law. This code also includes payments for parts if the
value or the useful life of the asset is increased by 25% or more as a result
of the purchase of the part. |
| |
| Note RESTRICTED. Agencies must be authorized to use
funds for the purchase or replacement of aircraft, and must be listed in
the USAS 8c profile. |
| |
| The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object: |
| |
| Maintenance and Repair - Aircraft (7263) |
| Freight/Delivery Services (7286) |
| Parts - Furnishings and Equipment (7330). |
| |
| See Section 2.502 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| Revised 9-1-95 |
| |
| |
| LEASE/PURCHASE OF FURNISHINGS AND EQUIPMENT Expenditure
Code 7376 |
| |
| Authority General Appropriation Act |
| |
| Purpose To record payment for the lease purchase of
all furnishings and equipment with the option to purchase. |
| |
| Note This code does NOT include: |
| |
| lease purchase of computer equipment (7385) |
| lease purchase of communication equipment (7519) |
| interest (7802). |
| |
| Issued 9-1-91 |
| |
| |
| |
| |
| COMPUTER EQUIPMENT - EXPENSED - New Expenditure Code
7377 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the purchase of computer equipment
when the single unit cost is not capitalized nor required to be controlled
and reported to the SPA System. |
| |
| This code includes but is NOT limited to: |
| |
| CD ROM |
| Controllers |
| Docking Stations |
| Hubs |
| Mice. |
| |
| Note This code does NOT include: |
| |
| Computer Equipment - Capitalized (7379) |
| Computer Equipment - Controlled (7378) |
| Computer Parts (7335). |
| |
| Issued 9-1-95 |
| |
| |
| PURCHASE OF COMPUTER FURNISHINGS AND Expenditure Code
7378 |
| EQUIPMENT - CONTROLLED INVENTORIED, NOT CAPITALIZED |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of computer
equipment whose unit value cost is between $500 and the capitalization threshold.
These items do not meet the capitalization threshold but must be secured
and tracked due to their nature. |
| |
| Note This code does NOT include: |
| |
| computer equipment capitalized (7379) |
| lease purchase of computer equipment (7385) |
| computer consumables (7300) |
| computer parts, furnishing and equipment not inventoried
or capitalized (7335). |
| |
| Revised 9-1-95 |
| |
| |
| |
| |
| PURCHASE OF COMPUTER FURNISHINGS AND Expenditure Code
7379 |
| EQUIPMENT - CAPITALIZED |
| |
| Authority TEX. GOV'T CODE ANN., Ch. 2155 |
| |
| Purpose To record payment for the purchase of computer
equipment whose unit value cost is $1,000 or greater and has an estimated
useful life of more than one year. This code also includes payment for parts
if the value or the useful life of the asset is |
| |
| This code includes: |
| |
| CRTs controllers |
| disk drive keyboard |
| mainframe micro-computer |
| mini-computer optical disk drive |
| optical scanner printers |
| tape drive terminals. |
| workstations for computer hardware |
| freight/delivery services - directly related to the
acquisition of a capital item. |
| |
| Note This code does NOT include: |
| |
| inventoried computer furnishings and equipment (7378) |
| lease purchase of computer furnishings and equipment
(7385). |
| |
| The following may be included if directly related to
the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object: |
| |
| Consultant Services - Computer (7242) |
| Maintenance and Repair - Computer Equipment (7267) |
| Computer Programming Services (7275) |
| Computer Supplies (7302). |
| |
| Revised 9-1-95 |
| |
| |
| PURCHASE OF COMPUTER SOFTWARE - EXPENSED NOT CAPITALIZED
Expenditure Code 7380 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of computer
software whose unit value cost is less than $1,000. |
| |
| Note This code does NOT include: |
| |
| computer programming services (7275) |
| software maintenance (7262) |
| |
| Revised 9-1-95 |
| |
| |
| |
| |
| BOOKS AND PRE-RECORDED REFERENCE MATERIALS - EXPENSED
Expenditure Code 7382 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of printed
material (subscriptions, books, etc.) and other reference material whose
unit value is less than $1,000 that has been pre-recorded for permanent
retention. |
| |
| This code includes, but is NOT limited to: |
| |
| cassettes microfilm |
| historical markers reference books |
| law books slides |
| reference material on videos. |
| diskettes |
| |
| Note This code does NOT include: |
| |
| capitalized books and pre-recorded reference materials
(7389) |
| computer software manuals purchased with software (7380). |
| |
| Revised 9-1-95 |
| |
| |
| TEXTBOOKS FOR PUBLIC FREE SCHOOLS Expenditure Code
7383 |
| |
| Authority General Appropriations Act; TEX. EDUC. CODE
ANN. á 12.01 |
| |
| Purpose To record payment for all books purchased by
the Texas Education Agency, Agency 701, for distribution to the Public Free
Schools. |
| |
| This code includes: |
| |
| books purchased by school districts and reimbursed
by the Texas Education Agency |
| freight for textbooks, freight may be charged to this
code even when separately billed. |
| |
| Note RESTRICTED. This code is used only to expend monies
from the State Textbook Fund (0003). |
| |
| |
| |
| |
| PURCHASE OF ANIMALS - EXPENSED - NON-CAPITALIZED Expenditure
Code 7384 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of all animals,
birds, fish, mammals, reptiles, and insects, dead or alive, including animal
parts whose unit value cost is less than $1,000. |
| |
| Note This code does NOT include: |
| |
| animals to be capitalized (7386). |
| |
| Revised 9-1-95 |
| |
| |
| LEASE/PURCHASE OF COMPUTER EQUIPMENT Expenditure Code
7385 |
| |
| Authority General Appropriation Act |
| |
| Purpose To record the payment for the lease purchase
of computer equipment with the option to purchase. |
| |
| Note This code does NOT include: |
| |
| lease purchase of furnishings and equipment (7376) |
| lease purchase of telecommunications equipment (7519) |
| interest (7802). |
| |
| Issued 9-1-91 |
| |
| |
| PURCHASE OF ANIMALS - CAPITALIZED Expenditure Code
7386 |
| |
| Authority General Appropriation Act |
| |
| Purpose To record payment for the purchase of all animals,
birds, fish, mammals, reptiles, and insects, dead or alive, including animal
parts whose unit value cost is $1,000 or greater and has an estimated useful
life of more than one year. These assets |
| |
| Note The following must be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object. |
| |
| freight/delivery services (7286) |
| consultant services (7239 or 7240). |
| |
| This code does NOT include: |
| |
| non-capitalized animals (7384). |
| |
| Revised 9-1-95 |
| |
| |
| |
| |
| PURCHASE OF COMPUTER SOFTWARE - CAPITALIZED Expenditure
Code 7387 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of computer
software whose unit value cost is $1,000 or greater and has an estimated
useful life of more than one year. Those assets will be included in Fixed
Assets in the Annual Financial Report and entered in |
| |
| Note This code does NOT include: |
| |
| software license fee (7380) (7415) |
| computer programming services (7275) |
| software maintenance (7262) |
| non-capitalized computer software (7380). |
| |
| The following may be included if directly related to
the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense budget: |
| |
| Consultant Services - Computer (7242) |
| Maintenance and Repair - Computer Software (7262) |
| Freight/Delivery Services (7286) |
| Computer Supplies (7335). |
| |
| Revised 9-1-95 |
| |
| |
| FABRICATION OF EQUIPMENT - HIGHER EDUCATION Expenditure
Code 7388 |
| |
| Authority General Appropriation Act |
| |
| Purpose To record payment for articles purchased for
the fabrication of equipment. |
| |
| Issued 9-1-91 |
| |
| |
| |
| |
| BOOKS AND PRE-RECORDED REFERENCE MATERIALS - Expenditure
Code 7389 |
| CAPITALIZED - New |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of printed
material (subscriptions, books, etc.) and other reference material that
has been prerecorded whose unit value is $1,000 or greater and has an estimated
useful life of more than one year. These assets |
| |
| This code includes but is NOT limited to: |
| |
| cassettes microfilm |
| historical markers reference books |
| law books slides |
| reference material on diskettes videos. |
| |
| Note The following may be included if directly related
to the acquisition of a capital item; otherwise, it must be included in
the appropriate operation expense budget: |
| |
| freight/delivery services (7286). |
| |
| This code does NOT include: |
| |
| non-capitalized books and prerecorded reference materials
(7382) |
| computer software manuals purchased with software (7380). |
| |
| Issued 9-1-95 |
| |
| |
| CENTRAL SUPPLY RETAIL STORE Expenditure Code 7391 |
| |
| Authority TEX. GOV'T CODE ANN., á 2172.001 |
| |
| Purpose To record payment for merchandise purchased
for resale through the central store revolving fund by the General Services
Commission. |
| |
| Note RESTRICTED. This code may be used only by the
General Services Commission, Agency 303. |
| |
| Revised 9-1-91 |
| |
| |
| |
| |
| LAND PURCHASED FOR RESALE/HOUSING LOANS Expenditure
Code 7392 |
| |
| Authority TEX. CONST. art. III, áá 49b, 49-b-1(e);
TEX. AGRIC. CODE ANN. á 252.001 et seq |
| |
| Purpose To record the payment for the purchase of land
to be resold to eligible Texas veterans. To record loans made to veterans
under the Veterans Housing Assistance Act. |
| |
| This code includes: |
| |
| all expenses incidental to that purchase. |
| |
| Note RESTRICTED. This code is also used for the Family
Farm and Ranch Security Program. |
| |
| See Section 2.576 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| MERCHANDISE PURCHASED FOR RESALE Expenditure Code 7393 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for: |
| |
| food and other merchandise purchased for resale in
canteens or snack bars operated by a state institution |
| food for students attending DPS Academy |
| Information from the Alcohol and Drug Abuse Commission. |
| |
| Note Proceeds from the sale of merchandise purchased
through this classification are deposited to the credit of the fund and
current appropriation from which like expenditures are made. |
| |
| This does NOT include university auxiliary enterprises. |
| |
| Revised 9-1-91 |
| |
| |
| RAW MATERIAL PURCHASES Expenditure Code 7394 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for raw materials purchased
for use in the manufacture of products intended for sale to others. |
| |
| Note RESTRICTED. This code is restricted to agencies
listed in the USAS 8c profile. |
| |
| |
| |
| RENTAL OF RADIO TOWERS Expenditure Code 7401 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the rental or leasing
of radio towers as a part of state operated telecommunication systems. This
includes the rental or leasing of space on an existing tower and the land
on which a tower is situated. |
| |
| |
| RENTAL OF FURNISHINGS AND EQUIPMENT Expenditure Code
7406 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the rental or lease of
furnishings and equipment not mentioned elsewhere. |
| |
| This code also includes, but is NOT limited to: |
| |
| industrial equipment tools |
| medical equipment copying machines |
| office equipment stand alone word processing systems. |
| |
| Note This code does NOT include: |
| |
| rental of equipment with a driver (7299) |
| demurrage (7210) |
| beeper and pager rentals (7522) |
| mobile phones (7522). |
| |
| |
| RENTAL OF COMPUTER EQUIPMENT Expenditure Code 7411 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the rental or lease of
computer equipment. |
| |
| This code includes the rental or lease of: |
| |
| CRT optical disk drive |
| controllers optical scanner |
| disk drive printer |
| image processing equipment tape drive |
| keyboard terminals |
| mainframe workstations (computer |
| memory/RAM chips hardware) |
| CD Rom |
| |
| Note This code does NOT include: |
| |
| rental of computer software (7415). |
| |
| |
| |
| RENTAL OF COPYING MACHINES - Deleted Expenditure Code
7412 |
| |
| See Object Code 7406 |
| |
| |
| RENTAL OF COMPUTER SOFTWARE Expenditure Code 7415 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the rental or lease of
computer software; i.e., programs, procedures, manuals, and related documentation.
This also includes software usage fees. |
| |
| |
| RENTAL OF REFERENCE MATERIAL Expenditure Code 7421 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the rental or lease
of all reference material. |
| |
| This code includes, but is NOT limited to: |
| |
| cassette tapes plays |
| films royalty payments for use |
| movies materials |
| music (symphony, orchestra) video tapes. |
| musicals |
| |
| Note This code does NOT include: |
| |
| the rental of projection equipment (7406). |
| |
| |
| RENTAL OF MOTOR VEHICLES Expenditure Code 7442 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the rental or lease
of motor vehicles. This includes vehicles rented with drivers. |
| |
| This code includes short-term and long-term rentals
of motor vehicles. |
| |
| Note This code does NOT include: |
| |
| rental of motor vehicles by state employees while conducting
official business in travel status (7101, 7111). |
| |
| Collision Damage Waiver (CDW) is payable. Safe Driver
and PAI is not payable. |
| |
| Revised 9-1-93 |
| |
| |
| |
| RENTAL OF AIRCRAFT - EXEMPT Expenditure Code 7443 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the rental or chartering
of aircraft that is statutorily exempt from approval by the Aircraft Pooling
Board. |
| |
| This code includes: |
| |
| short term rentals/charters |
| long term rentals/charters |
| |
| Note This code is restricted to those agencies listed
in the 8C USAS Profile which have the specific authority to rent/charter
aircraft without approval of the Aircraft Pooling Board. |
| |
| See section 2.502 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| CHARTER OF AIRCRAFT Expenditure Code 7444 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the charter of aircraft
from the Aircraft Pooling Board. |
| |
| Note See Section 2.502 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Issued 9-1-93 |
| |
| |
| RENTAL OF AIRCRAFT Expenditure Code 7445 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for rental or chartering
of aircraft. |
| |
| This code includes: |
| |
| long term |
| short term. |
| |
| This codes does NOT include: |
| |
| the rental of aircraft that is exempt from approval
by the Aircraft Pooling Board. |
| |
| Note See Section 2.502 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| Revised 9-1-95 |
| |
| |
| |
| |
| RENTAL OF MARINE EQUIPMENT Expenditure Code 7449 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the rental or lease
of marine equipment. |
| |
| |
| RENTAL OF LAND Expenditure Code 7461 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for the rental or lease
of land. |
| |
| Note This code does NOT include: |
| |
| land included with the rental of the building (7468,
7462). |
| |
| |
| RENTAL OF OFFICE BUILDINGS OR OFFICE SPACE Expenditure
Code 7462 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the rental or lease of
office space or office buildings, including services in lieu of office or
building rent. |
| |
| Note See Section 2.140 of the State of Texas Purchase
Voucher Guide for an explanation of the rules and voucher requirements for
these payments. |
| |
| |
| RENTAL OF SERVICE BUILDINGS Expenditure Code 7468 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the rental or lease of
service buildings, including services in lieu of office or building rent. |
| |
| This code includes, but is NOT limited to: |
| |
| activity centers shops |
| laboratories warehouse. |
| |
| |
| |
| |
| RENTAL OF SPACE Expenditure Code 7470 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the rental of space,
including utilities in lieu of rent. |
| |
| This code includes, but is NOT limited to: |
| |
| airplane hanger storage parking |
| boat storage safety deposit box |
| classroom storage space. |
| conference |
| exhibit space (space only, |
| incidentals coded as type |
| of purchase) |
| |
| |
| ELECTRICITY Expenditure Code 7501 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for purchased electrical
utilities. |
| |
| Note This code does NOT include: |
| |
| utilities charged under a rental agreement (7462, 7468). |
| |
| See Section 2.594 and 2.770(B)(2) of the State of Texas
Purchase Voucher Guide for an explanation of the rules and voucher requirements
for these payments. |
| |
| |
| NATURAL AND LIQUIFIED PETROLEUM GAS Expenditure Code
7502 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for purchased natural
and liquified petroleum gas utilities. |
| |
| Note This code does NOT include: |
| |
| utilities charged under a rental agreement (7462, 7468). |
| |
| See Section 2.594 and 2.770(B)(2) of the State of Texas
Purchase Voucher Guide for an explanation of the rules and voucher requirements
for these payments. |
| |
| |
| |
| |
| TELECOMMUNICATIONS - LONG DISTANCE Expenditure Code
7503 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for long distance telephone
charges to: |
| |
| Southwestern Bell |
| AT & T |
| other private companies. |
| |
| This code also includes charges for: |
| |
| telephone conferences |
| bulk-billed long distance (includes WATS lines) |
| discounted long distance. |
| |
| Note This code does NOT include: |
| |
| STS (7961) - must be submitted on Interagency Transaction
Voucher |
| Capital Complex Transfers (7962) - must be submitted
on Interagency Transaction Voucher |
| |
| See Section 2.592 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| TELECOMMUNICATIONS - MONTHLY CHARGE Expenditure Code
7504 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the payment for monthly telephone
charges. |
| |
| This code includes: |
| |
| municipal taxes |
| directory assistance |
| private line charges (previously coded 7518). |
| |
| Note This code does NOT include: |
| |
| STS (7961) - must be submitted on an Interagency Transaction
Voucher |
| Capitol Complex Transfers (7962) - must be submitted
on an Interagency Transaction Voucher |
| dedicated data circuit, including fax and modem lines
(7518). |
| |
| See Section 2.592 of the State of Texas Purchase Voucher
Guide for an explanation of the rules and voucher requirements for these
payments. |
| |
| |
| |
| |
| WATER Expenditure Code 7507 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for water utilities. |
| |
| Note This code does NOT include: |
| |
| utilities charged under a rental agreement (7462, 7468) |
| wastewater charges (7256). |
| |
| See Section 2.594 and 2.770(B)(2) of the State of Texas
Purchase Voucher Guide for an explanation of the rules and voucher requirements
for these payments. |
| |
| |
| TELECOMMUNICATIONS - PARTS AND SUPPLIES Expenditure
Code 7510 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment of parts and supplies for
telecommunications equipment. If the value or the useful life of the asset
is increased by 25% or more as a result of the purchase of the part, it
must be coded as a capitalized item (7520). |
| |
| This code includes, but is NOT limited to: |
| |
| replacement parts telephone headsets |
| telephone cable telephone jacks |
| telephone cords telephone receivers. |
| |
| Revised 9-1-93 |
| |
| |
| TELECOMMUNICATIONS - MAINTENANCE AND REPAIR Expenditure
Code 7514 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment of all maintenance and repair
charges for telecommunications equipment. |
| |
| Note This code includes labor with parts or labor only.
If the value or the useful life of the asset is increased by 25% or more
as a result of the purchase of the part, it must be coded as a capitalized
item. |
| |
| This code also includes: |
| |
| labor for telecommunications equipment installation
related to moves and repairs |
| moving telephones. |
| |
| Revised 9-1-93 |
| |
| |
| |
| |
| TELECOMMUNICATIONS - OTHER SERVICE CHARGES Expenditure
Code 7516 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for other telecommunications
charges. |
| |
| Note This code includes, but is NOT limited to: |
| |
| mobile phone air time telephone line installation |
| pager air time telephone line service calls. |
| roamer charges |
| |
| Revised 9-1-89 |
| |
| |
| TELECOMMUNICATIONS EQUIPMENT PURCHASE - EXPENSED -
New Expenditure Code 7517 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record the purchase of telecommunications
equipment when the single unit cost is not capitalized nor required to be
controlled and reported to the SPA System. |
| |
| Note This code does NOT include: |
| |
| Telecommunications Equipment - Capitalized (7520) |
| Telecommunications Equipment - Controlled (75230 |
| Telecommunications Parts (7510). |
| |
| Issued 9-1-95 |
| |
| |
| TELECOMMUNICATIONS - DEDICATED DATA CIRCUIT Expenditure
Code 7518 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for basic monthly circuit
costs. |
| |
| This code includes, but is NOT limited to: |
| |
| modem line charges |
| fax machine line charges. |
| |
| Note This code does NOT include: |
| |
| payment for transmitted information (7276) |
| basic private line charges (7504). |
| |
| Revised 9-1-93 |
| |
| |
| |
| LEASE PURCHASE OF TELECOMMUNICATION EQUIPMENT Expenditure
Code 7519 |
| |
| Authority General Appropriation Act |
| |
| Purpose To record the lease purchase of telecommunication
equipment with the option to purchase. |
| |
| Note This code does NOT include: |
| |
| lease purchase of furnishings and equipment (7376) |
| lease purchase of computer equipment (7385) |
| interest (7802). |
| |
| Issued 9-1-91 |
| |
| |
| TELECOMMUNICATIONS - EQUIPMENT Expenditure Code 7520 |
| PURCHASE VOICE - CAPITALIZED |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for the purchase of telephones,
telephone systems, and other telecommunications equipment whose unit value
cost is $1,000 or greater and has an estimated useful life of more than
one year. This code also includes payment for par |
| |
| This code includes, but is NOT limited to: |
| |
| PBX |
| mobile phones |
| cellular phones. |
| |
| Note The following may be included if directly related
to the acquisition of a capital item; otherwise it must be included in the
appropriate operating expense object: |
| |
| Telecommunications - Parts (7510) |
| Telecommunications - Maintenance and Repair (7514) |
| |
| This code does NOT include: |
| |
| purchase of telecommunication equipment - controlled
(7523) |
| telecommunication equipment lease purchase (7519) |
| purchase of telecommunication equipment - expensed
(7517). |
| |
| Revised 9-1-95 |
| |
| |
| TELECOMMUNICATIONS EQUIPMENT PURCHASE DATA - Expenditure
Code 7521 |
| CAPITALIZED - Deleted |
| |
| Deleted 9-1-92 See Object Code 7520. |
| |
| |
| |
| TELECOMMUNICATIONS - EQUIPMENT RENTAL Expenditure Code
7522 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for rental or lease of telephones,
telephone systems, and other telecommunications equipment. |
| |
| This code includes the rental or lease of: |
| |
| cellular phones mobile phones |
| FAX cards for computers modems |
| FAX machines satellite dish. |
| microwave communications equipment |
| pagers |
| |
| Revised 9-1-89 |
| |
| |
| TELECOMMUNICATIONS EQUIPMENT PURCHASED - CONTROLLED
Expenditure Code 7523 |
| INVENTORIED |
| |
| Authority General Appropriation Act |
| |
| Purpose To record payment for the purchase of telephones
and other telecommunication equipment whose unit value cost between $500
and the capitalization threshold. These items do not meet the capitalization
threshold, but must be secured and tracked due |
| |
| Note This code does NOT include: |
| |
| Telecommunications Equipment Purchase - Capitalized
(7520) |
| Lease Purchase Telecommunications Equipment (7519) |
| Telecommunications Equipment Purchase - Expensed (7517). |
| |
| Revised 9-1-95 |
| |
| |
| OTHER UTILITIES Expenditure Code 7524 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for other utility charges. |
| |
| This code includes, but is NOT limited to: |
| |
| distilled water |
| de-ionization |
| purchasing for use in the manufacture of another utility |
| water softening |
| hook-up charges (electricity and gas) |
| utility lines repair. |
| |
| Note This code does NOT include: |
| |
| thermal energy (7530). |
| |
| WASTE DISPOSAL Expenditure Code 7526 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for purchased services to
include trash pickup, containerized refuse service, wastewater, sanitary
landfill, and other related waste disposal services. |
| |
| Note This code does NOT include: |
| |
| disposal of hazardous or radioactive waste (7272). |
| |
| |
| THERMAL ENERGY Expenditure Code 7530 |
| |
| Authority General Appropriations Act |
| |
| Purpose To record payment for purchased thermal energy.
This code includes payment for steam, hot water, and chilled water utilities. |
| |
| |
| PAYROLL RELATED COSTS FOR BINDING ENCUMBRANCE Expenditure
Code 7535 |
| REPORT AND FINANCIAL REPORT ONLY (NON-CASH TRANSACTIONS
- New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record payroll related cost expenditures in USAS
for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| PROFESSIONAL SERVICES FOR BINDING ENCUMBRANCE Expenditure
Code 7536 |
| REPORT AND FINANCIAL REPORT ONLY (NON-CASH TRANSACTIONS)
- New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record professional service expenditures in USAS
for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| |
| |
| TRAVEL FOR BINDING ENCUMBRANCE REPORT AND Expenditure
Code 7537 |
| FINANCIAL REPORT ONLY (NON-CASH TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record travel expenditures in USAS for items
paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| MATERIALS AND SUPPLIES FOR BINDING ENCUMBRANCE Expenditure
Code 7538 |
| REPORT AND FINANCIAL REPORT ONLY (NON-CASH TRANSACTIONS)
- New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record material and supply expenditures in USAS
for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| COMMUNICATION AND UTILITIES FOR BINDING Expenditure
Code 7539 |
| ENCUMBRANCE REPORT AND FINANCIAL REPORT ONLY (NON-CASH
TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record communication and utility expenditures
in USAS for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| REPAIR AND MAINTENANCE COSTS FOR BINDING Expenditure
Code 7540 |
| ENCUMBRANCE REPORT AND FINANCIAL REPORT ONLY (NON-CASH
TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record repair and maintenance expenditures in
USAS for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| RENTAL AND LEASE COSTS FOR BINDING Expenditure Code
7541 |
| ENCUMBRANCE REPORT AND FINANCIAL REPORT ONLY (NON-CASH
TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record rental and lease expenditures in USAS
for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| REPRODUCTION AND PRINTING SERVICE COSTS FOR BINDING
Expenditure Code 7542 |
| ENCUMBRANCE REPORT AND FINANCIAL REPORT ONLY (NON-CASH
TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record reproduction and printing expenditures
in USAS for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| CLAIMS AND JUDGMENT COSTS FOR BINDING Expenditure Code
7543 |
| ENCUMBRANCE REPORT AND FINANCIAL REPORT ONLY (NON-CASH
TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record claims and judgment expenditures in USAS
for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| HIGHER EDUCATION, CURRENT FUND EXPENDITURES - Expenditure
Code 7545 |
| SALARIES AND WAGES - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education initial
loading and year end closing purposes only and should be used to record
"Salaries and Wages" expenditures which are reported on Schedule
C-2 of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 5-19-94 |
| |
| HIGHER EDUCATION, CURRENT FUND EXPENDITURES - Expenditure
Code 7546 |
| OTHER EXPENSES - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education initial
loading and year end closing purposes only and should be used to record
"Other Expenses" expenditures which are reported on Schedule C-2
of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 5-19-94 |
| |
| |
| HIGHER EDUCATION, CURRENT FUND EXPENDITURES - Expenditure
Code 7547 |
| CAPITAL OUTLAY - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education initial
loading and year end closing purposes only and should be used to record
"Capital Outlay" expenditures which are reported on Schedule C-2
of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 5-19-94 |
| |
| |
| DEBT SERVICE/PRINCIPAL COSTS FOR BINDING Expenditure
Code 7548 |
| ENCUMBRANCE REPORT AND FINANCIAL REPORT ONLY (NON-CASH
TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record debt service/principal expenditures in
USAS for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| DEBT SERVICE/INTEREST COSTS FOR BINDING Expenditure
Code 7549 |
| ENCUMBRANCE REPORT AND FINANCIAL REPORT ONLY (NON-CASH
TRANSACTIONS) - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for higher education reporting
only and should be used to record debt service/interest expenditures in
USAS for items paid from a local bank account. |
| |
| Note RESTRICTED. This object may be used only by institutions
of higher education with appropriated fund 9999, Funds Held Outside the
State Treasury. |
| |
| Issued 9-1-95 |
| |
| |
| HIGHER EDUCATION, OTHER DEDUCTIONS Expenditure Code
7550 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Other Deductions" presented
in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, MANDATORY TRANSFERS, RETIREMENT Expenditure
Code 7551 |
| OF INDEBTEDNESS, BUILDING USE FEES - Revised |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Transfers - Additions/Deductions"
presented in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| Revised 9-1-94 |
| |
| |
| HIGHER EDUCATION, MANDATORY TRANSFERS, RETIREMENT Expenditure
Code 7552 |
| OF INDEBTEDNESS, TUITION - Revised |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Transfers - Additions/Deductions"
presented in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| Revised 9-1-94 |
| |
| |
| HIGHER EDUCATION, MANDATORY TRANSFERS, RETIREMENT Expenditure
Code 7553 |
| OF INDEBTEDNESS, AUXILIARY ENTERPRISES - Revised |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Transfers - Additions/Deductions"
presented in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| Revised 9-1-94 |
| |
| |
| |
| |
| HIGHER EDUCATION, MANDATORY TRANSFERS, RETIREMENT Expenditure
Code 7555 |
| OF INDEBTEDNESS, DESIGNATED FUNDS - Revised |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Transfers - Additions/Deductions"
presented in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| Revised 9-1-94 |
| |
| |
| HIGHER EDUCATION, MANDATORY TRANSFERS, RETIREMENT Expenditure
Code 7556 |
| OF INDEBTEDNESS, UNEXPENDED PLANT FUNDS - Revised |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Transfers - Additions/Deductions"
presented in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| Revised 9-1-94 |
| |
| |
| HIGHER EDUCATION, EXPENDED FOR PLANT Expenditure Code
7557 |
| FACILITIES |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Other Deductions" presented
in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, ADMINISTRATIVE AND Expenditure Code
7558 |
| COLLECTION COSTS |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Other Deductions" presented
in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| |
| |
| HIGHER EDUCATION, UNEMPLOYMENT COMPENSATION Expenditure
Code 7559 |
| CLAIMS |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, WORKERS COMPENSATION - REIMBURSEMENT
Expenditure Code 7560 |
| TO STATE |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, TRAVEL - STUDENTS Expenditure Code
7561 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| |
| |
| HIGHER EDUCATION, TRAVEL - NON-EMPLOYEE, Expenditure
Code 7562 |
| NON-STUDENT |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, ROYALTIES PAID Expenditure Code 7563 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, INTEREST AND OTHER Expenditure Code
7564 |
| FINANCIAL CHARGES/FEES ON INDEBTEDNESS, |
| EXHIBIT B ONLY - New |
| |
| Authority TEX. EDUC. CODE ANN. á51.008; TEX. GOV'T
CODE ANN. á403.011 |
| |
| Purpose This code is for higher education reporting
only. To record the Exhibit B line item, interest and other financial charges
and fees on indebtedness, in USAS. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 9-19-94 |
| |
| |
| HIGHER EDUCATION, FINES AND PENALTIES Expenditure Code
7565 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, DEVELOPMENT FEES Expenditure Code
7567 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, OFFICIATING AT ATHLETIC EVENTS Expenditure
Code 7568 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, COLLECTION AGENCY FEES Expenditure
Code 7569 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, TAXES - UBIT Expenditure Code 7570 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, TAXES - FEDERAL EXCISE Expenditure
Code 7571 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, TAXES - PROPERTY Expenditure Code
7572 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, TAXES - SALES Expenditure Code 7573 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, NET INCREASE IN ACCRUED Expenditure
Code 7575 |
| COMPENSABLE ABSENCES, EXHIBIT B ONLY - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; TEX.
GOV'T CODE ANN. á 403.011 |
| |
| Purpose This code is for higher education reporting
only. To record the Exhibit B line item, net increase accrued compensable
absences, in USAS. |
| |
| Issued 9-19-94 |
| |
| |
| |
| |
| HIGHER EDUCATION, NET INCREASE IN Expenditure Code
7576 |
| ALLOWANCES, EXHIBIT B ONLY - New |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; TEX.
GOV'T CODE ANN. á 403.011 |
| |
| Purpose This code is for higher education reporting
only. To record the Exhibit B line item, net increase in allowances, in
USAS. |
| |
| Issued 9-19-94 |
| |
| |
| HIGHER EDUCATION, OFFICIAL FUNCTIONS Expenditure Code
7577 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record expenditures from local bank accounts
which appear in Exhibit C of the annual financial report. This code should
be used only if the expenditure cannot be accurate |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, REFUNDED TO GRANTORS Expenditure
Code 7578 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Other Deductions" presented
in Exhibit B of the annual financial report. |
| |
| Note RESTRICTED. This code is restricted for use by
institutional funds only. |
| |
| Issued 1-1-93 |
| |
| |
| HIGHER EDUCATION, NET DECREASE IN INVENTORY - New Expenditure
Code 7579 |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record net decrease in inventory. |
| |
| Issued 10-10-94 |
| |
| |
| |
| |
| HIGHER EDUCATION, REALIZED LOSS ON INVESTMENTS - Expenditure
Code 7580 |
| INSTITUTIONAL FUNDS |
| |
| Authority TEX. EDUC. CODE ANN. á 51.008; General
Appropriations Act |
| |
| Purpose This code is for USAS higher education reporting
only and should be used to record "Other Deductions&q |
DETAIL EXPENDITURE
Info.