| 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
713 |
DETAIL EXPENDITURE
Info.