Encumbrance Reporting and Lapsing of Appropriations (APS 018)
USAS Entries
The USAS instructions in this section apply to agencies not using CAPPS.
The CAPPS Entries section is listed separately.
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 |