FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Encumbrance Report and Lapsing of Appropriations (APS 018)

FPP A.019

View entire document

Instructions for All Agencies

Expand All [+]

USAS Entries

CAPPS Entries

View entire document

USAS Entries
The USAS instructions in this section apply to agencies not using CAPPS.
The CAPPS Entries section is listed separately.

USAS Summary Comptroller Objects Sorted by LBB Object

Below are comptroller objects sorted by LBB object that may be used as “summary” object codes for encumbrance and payable transactions. These comptroller objects are considered summary object codes only for reporting encumbrances and payables as required by this Fiscal Policy and Procedure.

USAS COBJs for funds held in the State Treasury

LBB Object Description Comp
Object
Description
1001
Salary and Wages
7002
Salaries and Wages
1002
Other Personnel Costs
7022
Payroll Related Costs – Longevity Pay
1005
Faculty Salaries (Higher-Ed Only)
7008
Higher Ed Faculty Salaries and Wages
1010
Prof Sal-Faculty Equiv (Higher-Ed Only)
7009
Higher Ed Sal-Fac/Acad Equiv Emp
1015
Prof Sal-Extension (Texas Agricultural Extension Service Only)
7011
Higher Ed Salaries-Extension
2001
Professional Fees and Services
7253
Other Professional Services
2002
Fuels and Lubricants
7304
Fuels and Lubricants – Other
2003
Consumable Supplies
7300
Consumables
2004
Utilities
7524
Other Utilities
2005
Travel
7111
Travel
2006
Rent-Building
7462
Rent of Office Bldg/Office Space
2007
Rent-Machine and Other
7406
Rental of Furnishings/Equipment
2008
Debt Service
7801
Interest on State Bonds (TPFA only)
2009
Other Operating Expense
7210
Fees and other charges
3001
Client Services
7643
Other Financial Services
3002
Food for Persons-Wards of State
7316
Food Purchase – Ward of State
4000
Grants
7613
Payments/Grants to Other Political Subdivisions
5000
Capital Expenditures
7373
Furnishings & Equipment

USAS COBJs for funds held outside the State Treasury (Local appropriated funds)

LBB Object Description Comp
Object
Description
1001
Salaries/Wages (Higher-Ed only)
7544
Higher-Ed Non Faculty Salaries/Wages
1002
Other Personnel Costs (Higher-Ed Only)
7535
Payroll Related Costs
1005
Faculty Salaries (Higher-Ed Only)
7545
Higher-Ed Faculty Salaries/Wages
2009
Other Operating Expense (Higher-Ed Only)
7546
Higher-Ed Other Expenses
5000
Capital Expenditures (Higher-Ed Only)
7547
Higher-Ed Capital Outlay
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy