Skip to content

Encumbrance Reporting and Lapsing of Appropriations (APS 018)

FPP A.019

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
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
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