Texas Comptroller Manual of Accounts Substantive Changes

Listed below, by date and category, are entries to the Manual of Accounts that have been added, deleted, or significantly modified.

For questions or feedback on the Manual of Accounts, contact Samuel.Miller@cpa.texas.gov.

Jan. 1, 2024

These substantive changes to the Manual of Accounts reflect legislation passed by the 88th Legislature, Regular Session, effective Jan. 1, 2024.

Appropriated Funds/General Revenue Accounts

0188 - Broadband Pole Replacement Fund - Amended by HB 9.
0191 - Texas Broadband Infrastructure Fund - New fund per HJR 125 and HB 9.
0195 - Next Generation 9-1-1 Service Fund - Amended by HB 9.
0214 - Available Texas University Fund - Name changed and revenue added by HJR 3 and HB 1595.
0301 - Rural Water Assistance Fund - New revenue per SJR 75 and SB 28.
0361 - State Water Implementation Fund - New revenue per SB 28.
0362 - State Water Implementation Revenue Fund - New revenue per SB 28.
0371 - Texas Water Development Fund II - New revenue added by SB 28.
0480 - Water Assistance Fund - New revenue per SJR 75 and SB 28.
0484 - Texas Water Fund - New fund per SJR 75.
0485 - New Water Supply for Texas Fund - New fund per SB 28.
0501 - Motorcycle Education - Amended by SB 478.
0599 - Economic Stabilization Fund - Amended by HJR 3.
0971 - Real Estate Recovery Trust Account - Amended by HB 1577.
1205 - Centennial Parks Conservation Fund - New fund per SJR 74 and SB 1648.
5164 - Youth Diversion - Name changed by HB 3186.
5200 - Statewide Water Public Awareness - New account per SB 28.

Revenue Codes

Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Texas, Our Texas - New license plate per HB 2323.
Revenue Object 3030 - Commercial Driver Training Provider Fees - Amended by SB 478.
Revenue Object 3175 - Professional Fees - Real Estate - Amended by HB 1577.
Revenue Object 3704 - Court Costs - Youth Diversion - Name changed by HB 3186.
Revenue Object 3727 - Fees for Administrative Services - Comptroller of Public Accounts - New penalty deposited to GR Account 0193 - Foundation School per HB 5.

Nov. 7, 2023

This substantive change to the Manual of Accounts reflects legislation passed by the 88th Legislature, Regular Session, effective Nov. 7, 2023.

Appropriated Funds/General Revenue Accounts

0176 - Texas Energy Fund - New fund per SJR 93.

Sept. 1, 2023

These substantive changes to the Manual of Accounts reflect legislation passed by the 88th Legislature, Regular Session, effective Sept. 1, 2023.

State Agencies

Agency 333 - Office of State-Federal Relations - HB 1550 changed sunset date to 2035.
Agency 358 - Texas Space Commission - New agency administratively attached to the Governor’s office by HB 3447.
Agency 407 - Texas Commission on Law Enforcement - SB 1445 changed sunset date to 2031.
Agency 452 - Texas Department of Licensing and Regulation - Veterinary medicine regulation temporarily moved to the Texas Commission on Licensing and Regulation by SB 1414.
Agency 473 - Public Utility Commission of Texas - HB 1500 changed sunset date to 2029.
Agency 475 - Office of Public Utility Counsel - HB 1500 changed sunset date to 2029.
Agency 476 - Texas Racing Commission - HB 1620 changed sunset date to 2029.
Agency 513 - Texas Funeral Service Commission - State Anatomical Board duties moved to commission by SB 2040.
Agency 528 - State Anatomical Board - Abolished by SB 2040.
Agency 578 - State Board of Veterinary Medical Examiners - Veterinary medicine regulation temporarily moved to the Texas Commission on Licensing and Regulation by SB 1414.
Agency 580 - Texas Water Development Board - HB 1565 changed sunset date to 2035.
Agency 582 - Texas Commission on Environmental Quality - SB 1397 changed sunset date to 2035.
Agency 592 - Soil and Water Conservation Board - SB 1424 changed sunset date to 2035.
Agency 644 - Texas Juvenile Justice Department - SB 1727 changed sunset date to 2027.
Agency 755 - Stephen F. Austin State University, a member of The University of Texas System - SB 1055 changes name and affiliation of Stephen F. Austin State University.
Agency 809 - State Preservation Board - HB 1620 changed sunset date to 2029.
Agency 813 - Texas Commission on the Arts - HB 1620 changed sunset date to 2029.

Appropriated Funds / General Revenue Accounts

0009 - Game, Fish, and Water Safety - New revenue per HB 4018.
0064 - State Parks - New revenue per HB 4018.
0106 - Scholarship Trust Fund for Accounting Students - Name changed by HB 2217.
0151 - Clean Air - New revenue per SB 2102.
0175 - Texas Infrastructure Resiliency Fund - Amended by HB 3582.
0188 - Broadband Pole Replacement Fund - Legal cite amended by HB 4595.
0194 - Flood Infrastructure Fund - Amended by HB 3582.
0195 - Next Generation 9-1-1 Service Fund - Revenue sources added by HB 3290.
0324 - Open Burn Pit Registry Fund - New fund per HB 1315.
0365 - Texas Mobility Fund - Amended by HB 2190 and SB 2102.
0469 - Compensation to Victims of Crime - New revenue added by HB 4635.
0549 - Waste Management - Amended by HB 3461.
0573 - Judicial Fund - New revenue added by SB 658.
0588 - Small Business Incubator Fund - Amended and closed out by HB 1515.
0589 - Texas Product Development Fund - Amended and closed out by HB 1515.
0597 - Texas Racing Commission - Balance limit increased by HB 1620.
0599 - Economic Stabilization Fund - HB 2230 extends minimum balance provisions to 2042.
0801 - Glenda Dawson Donate Life-Texas Registry Local Trust - Amended by HB 3798.
0841 - Money Service Business Security Trust Fund - Amended by SB 895.
0851 - Office of Consumer Credit Commissioner Local Operating Trust Fund - Legal cite amended by SB 1371.
0898 - Auctioneer Education and Recovery Trust Fund - Amended by HB 4416.
0988 - Real Estate Inspection Recovery Trust Fund - Repealed by HB 1363.
1016 - Texas State Buildings Preservation Endowment Fund - New fund outside the state treasury per SB 1333.
1017 - Texas Historical Commission Retail Operations Fund - New fund outside the state treasury per HB 2719.
1203 - Space Exploration and Aeronautics Research Trust Fund - New fund outside the state treasury per HB 3447.
1204 - Historic Infrastructure Sustainability Trust Fund - New fund outside the state treasury per SB 1332.
5000 - Solid Waste Disposal Fees - Account abolished by HB 3461.
5006 - Attorney General Law Enforcement - New fee added by HB 4635.
5007 - Commission on State Emergency Communications - New use added by HB 617.
5010 - Sexual Assault Program - Revenue source added by HB 3345 and interest disposition changed by HB 3461.
5035 - Capital Access - Finally repealed by HB 1515.
5050 - 9-1-1 Service Fees - Revenue source added by HB 3290.
5105 - Public Assurance - New surcharge deposited to account per HB 1998.
5106 - Economic Development Bank - Amended by HB 1515.
5147 - Texas Physician Health Program - Amended by HB 1998.
5166 - Deferred Maintenance - Interest disposition changed by HB 3461.
5180 - Strategic Mapping - Amended by HB 2489.
5189 - Opioid Abatement - New use added by SB 2173.
5198 - Lone Star Workforce of the Future - New GR account per HB 1755.
5199 - Port Access - New GR account per SB 1499.

Revenue Codes

Revenue Object 3014 - Motor Vehicle Registration Fees - Electric Vehicles - New fees added by SB 505.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Autism Awareness Plates - Legal cite amended by HB 4595.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Burn Pits 360 - New specialty license plate per HB 1315.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Classroom Teachers/Retired Teachers - New specialty license plate per HB 108.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Fallen Law Enforcement Officer - New specialty license plate per HB 628.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Family First Plates - Legal cite amended by HB 4595.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – K9s4KIDs - New specialty license plate per HB 5135.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Professional Firefighter and Industrial Firefighter Plates - New specialty license plate per HB 2876.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Support Adoption Plates - SB 2376 changed plate name.
Revenue Object 3014 - Motor Vehicle Registration Fees - Vehicles 6,000 Pounds or Less - Amended by SB 2102.
Revenue Object 3015 - Motor Fuel Mixture Testing Fee - Amended by SB 246.
Revenue Object 3020 - Motor Vehicle Inspection Fees - Amended by HB 198. Three-year rental car inspection added by SB 2102.
Revenue Object 3025 - Driver's License Fees - Operator, Chauffeurs and Commercial - Amended by HB 291.
Revenue Object 3026 - Voluntary Driver License Contribution for Blindness, Screening and Treatment - Amended by HB 3798.
Revenue Object 3027 - Driver Record Information Fees - Collision Report - Amended by HB 2190.
Revenue Object 3027 - Driver Record Information Fees - Driver Record - Amended by HB 2190.
Revenue Object 3056 - Motor Vehicle Safety Responsibility Violations - Amended by HB 2190.
Revenue Object 3062 - Rail Safety Program Fees - Deposit changed by HB 4015.
Revenue Object 3114 - Escheated Estates - Financial Institution Deposits - Amended by SB 658.
Revenue Object 3126 - License to Carry a Handgun Fees - Amended by HB 4595 and SB 599.
Revenue Object 3170 - Bingo Prize Fees - Local fee distribution changed by SB 643.
Revenue Object 3172 - Financial Institution Regulation - Money Service Businesses - Amended by SB 895.
Revenue Object 3174 - Unlicensed Creditors Registration - Amended by SB 1371.
Revenue Object 3175 - Professional Fees - Auctioneers - Amended by HB 4416.
Revenue Object 3175 - Professional Fees - Data Brokers - New registration fee for data brokers by SB 2105.
Revenue Object 3175 - Professional Fees - Fire Protection Personnel - Fees amended by HB 4073.
Revenue Object 3175 - Professional Fees - Real Estate - Amended by HB 1363.
Revenue Object 3175 - Professional Fees - Sexually Oriented Businesses - Fee increased by HB 3345.
Revenue Object 3175 - Professional Fees - Veterinary - Veterinary medicine regulation temporarily moved to the Texas Commission on Licensing and Regulation by SB 1414.
Revenue Object 3175 - Professional Fees - Vision Support Organizations - New fees per SB 820.
Revenue Object 3239 - Telecommunications Utility Fees - Amended by HB 1500.
Revenue Object 3247 - Motor Fuel Metering and Electric Vehicle Supply Equipment Registration - New revenue object per SB 1001.
Revenue Object 3250 - Mixed Beverage Gross Receipts Tax - One percent of revenue allocated to GR Account 5010 by HB 3345.
Revenue Object 3251 - Mixed Beverage Sales Tax - One percent of revenue allocated to GR Account 5010 by HB 3345.
Revenue Object 3366 - Business Fees – Natural Resources - Water Well / Injection Well Driller - Amended by HB 3744.
Revenue Object 3366 - Business Fees – Natural Resources - Water Well Pump Installer - Amended by HB 3744.
Revenue Object 3410 - Agriculture Registration Fees - Beekeeping - Fee structure amended by HB 4538.
Revenue Object 3414 - Agriculture Inspection Fees - Weighing and Measuring Equipment - Amended by SB 1001 and to reflect change of revenue object for motor fuel metering devices.
Revenue Object 3445 - Oyster Bed Location Rental - New fees added by SB 1032.
Revenue Object 3462 - Boater Education Exam Fees - Revenue deposit changed from GR to GR Account 0009.
Revenue Object 3560 - Medical Examination and Registration - Doctors - HB 1998 removes $1,200 fee.
Revenue Object 3560 - Medical Examination and Registration - Emergency Medical Services - SB 1588 deletes $30 EMS application fee.
Revenue Object 3562 - Health Related Professional Fees - Acupuncture - Amended by HB 1106.
Revenue Object 3563 - Equalization Surcharges, 9-1-1 Emergencies - New fee use added by HB 617.
Revenue Object 3570 - Peer Assistance Program Fees - Veterinary medicine regulation temporarily moved to the Texas Commission on Licensing and Regulation by SB 1414.
Revenue Object 3572 - Health Related Professional Fees, Doctor Surcharge - HB 1998 adds two new surcharges.
Revenue Object 3582 - Controlled Substances Act Forfeited Property Sales - Amended by HB 4635.
Revenue Object 3583 - Controlled Substances Act Forfeited Money - Amended by HB 4635.
Revenue Object 3592 - Waste Disposal Facilities, Generators, Transporters - Solid Waste Disposal Fees - Amended by HB 3461.
Revenue Object 3594 - Waste Disposal Violations - Amended by SB 1397.
Revenue Object 3718 - Court Costs/Attorney/OAG Authorized Collection Fees - New fees added by HB 4635.
Revenue Object 3727 - Fees for Administrative Services - Funeral Service Commission - New fees collected by the commission per SB 2040.
Revenue Object 3727 - Fees for Administrative Services - Health and Human Services - New wholesale prescription drug importation fee by HB 25.
Revenue Object 3740 - Gifts/Grants/Donations – Non-Operating Revenue/Program Revenue – Operating Grants and Contributions - Voluntary Contribution for Evidence Testing - Amended by HB 3798.
Revenue Object 3740 - Gifts/Grants/Donations – Non-Operating Revenue/Program Revenue – Operating Grants and Contributions - Voluntary Contribution for Identification Fee Exemptions - Amended by HB 3798.
Revenue Object 3740 - Gifts/Grants/Donations – Non-Operating Revenue/Program Revenue – Operating Grants and Contributions - Voluntary Contribution for Support Adoption - New contribution added by SB 2376.
Revenue Object 3740 - Gifts/Grants/Donations – Non-Operating Revenue/Program Revenue – Operating Grants and Contributions - Voluntary Contribution for Veterans Assistance - Amended by HB 3798.
Revenue Object 3755 - Commemorative Sales/Gift Shop and Museum Revenues - Historical Commission - Deposit changed by HB 2719.

Transfer Codes

Transfer code Allocations from Fund 0001 (Mixed Beverage Taxes) - New 1 percent allocation to GR Account 5010 - Sexual Assault Program by HB 3345.

July 14, 2023

These substantive changes to the Manual of Accounts reflect legislation passed by the 88th Legislature, Regular Session, effective before Sept. 1, 2023.

Jan. 1, 2022

These substantive changes to the Manual of Accounts reflect legislation passed by the 86th Legislature, Regular Session, and 87th Legislature, Regular Session, effective Jan. 1, 2022.

State Agencies

Agency 312 - State Securities Board - Codified by HB 4171, 86th Leg., R.S. effective Jan. 1, 2022.

Appropriated Funds / General Revenue Accounts

0540 - GR Account - Judicial and Court Personnel Training - Amended by SB 41, 87th Leg., R.S.
0573 - Judicial Fund - Amended by SB 41, 87th Leg., R.S.
5157 - GR Account - Statewide Electronic Filing System - Amended by SB 41, 87th Leg., R.S.

Revenue Codes

Revenue Object 3175 - Professional Fees - Securities Act - Codified by HB 4171, 86th Leg., R.S. effective Jan. 1, 2022.
Revenue Object 3186 - Securities Fees - Codified by HB 4171, 86th Leg., R.S. effective Jan. 1, 2022.
Revenue Object 3704 - Court Costs - Statutory County Courts - Fee structure amended by SB 41, 87th Leg., R.S.
Revenue Object 3709 - District Court Suit Filing Fee - Fee structure amended by SB 41, 87th Leg., R.S.
Revenue Object 3711 - Judicial Fees - Basic Civil Legal Services for Indigents - Fee structure amended by SB 41, 87th Leg., R.S.
Revenue Object 3711 - Judicial Fees - Court of Appeals - Amended by SB 41, 87th Leg., R.S.
Revenue Object 3711 - Judicial Fees - Judicial and Court Personnel Training Fee - Fee structure amended by SB 41, 87th Leg., R.S.
Revenue Object 3711 - Judicial Fees - Judiciary Support - Fee structure amended by SB 41, 87th Leg., R.S.
Revenue Object 3711 - Judicial Fees - Statewide Electronic Filing System Fee - Fee structure amended by SB 41, 87th Leg., R.S.
Revenue Object 3711 - Judicial Fees - Supreme Court - Amended by SB 41, 87th Leg., R.S.
Revenue Object 3719 - Fees for Copies or Filing of Records - Securities Board - Codified by HB 4171, 86th Leg., R.S. effective Jan. 1, 2022.
Revenue Object 3719 - Fees for Copies or Filing of Records - Supreme Court - Amended by SB 41, 87th Leg., R.S.
Revenue Object 3727 - Fees for Administrative Services - Securities - Codified by HB 4171, 86th Leg., R.S. effective Jan. 1, 2022.

Sept. 10, 2021

These substantive changes to the Manual of Accounts reflect legislation passed by the 86th Legislature, Regular Session, and 87th Legislature, Regular Session, effective Sept. 1, 2021.

State Agencies

Agency 315 - Comptroller - Prepaid Higher Education Tuition Board – Sunset date changed to 2033 by SB 702.
Agency 409 - Commission on Jail Standards – Sunset date changed to 2033 by HB 1545.
Agency 411 - Texas Commission on Fire Protection – Sunset date changed to 2033 by SB 709.
Agency 452 - Texas Department of Licensing and Regulation – Sunset date changed to 2033 by HB 1560.
Agency 469 - Credit Union Department – Sunset date changed to 2033 by SB 707.
Agency 551 - Department of Agriculture – Sunset date changed to 2033 by SB 703.
Agency 554 - Texas Animal Health Commission – Sunset date changed to 2033 by SB 705.
Agency 735 - Midwestern State University – Established as a component unit of Texas Tech System by HB 1522.
Agency 768 - Texas Tech University System – Amended by HB 1522.
Agency 802 - Parks and Wildlife Department – Sunset date changed to 2033 by SB 700.
Agency 909 - Comptroller - Texas Broadband Development Office – Created per HB 5.

Appropriated Funds / General Revenue Accounts

0108 - GR Account - Private Beauty Culture School Tuition Protection – Repealed by HB 1560.
0188 - Broadband Pole Replacement Fund – New fund per HB 1505.
0195 - Next Generation 9-1-1 Service Fund – New fund per HB 2911.
0302 - Water Infrastructure Fund – Amended by HB 1904.
0365 - Texas Mobility Fund – New revenue to fund per SB 181. Amended by HB 4472.
0371 - Texas Water Development Fund II – Amended by HB 1904.
0373 - Freestanding Emergency Medical Care Facility Licensing Fund – Amended by SB 2038.
0469 - GR Account - Compensation to Victims of Crime – Amended by HB 3607.
0846 - Service Contract Providers Security Trust Account – Amended by HB 1560.
0879 - Capitol Local Trust Fund – Amended by HB 1677.
0882 - City, County, MTA and SPD Sales Tax Trust Account – Amended by HB 1900.
1201 - Texas Emissions Reduction Plan Trust – New fund per HB 3745, 86th Leg., R.S. Amended by HB 4472, 87th Leg., R.S.
5071 - GR Account - Emissions Reduction Plan – Amended by HB 3745, 86th Leg., R.S. and HB 4472, 87th Leg., R.S.
5081 - GR Account - Barber School Tuition Protection – Repealed per HB 1560.
5156 - GR Account - Fire Protection Fees – Deleted by SB 709.
5172 - GR Account - Prisoner Safety – Amended by HB 1545.
5177 - GR Account - Identification Fee Exemption – Amended by SB 798 and SB 2054.
5184 - GR Account - Specialty Court – New revenue added by HB 1256.
5191 - GR Account - Rural Veterinary Incentive – New revenue added by HB 1256.
5192 - GR Account - Barbering and Cosmetology School Tuition Protection – New GR account per HB 1560.
5193 - GR Account - Texas Music Incubator – New GR account per SB 609.
5194 - GR Account - Performance Standards for Safety at Storage Vessels Program – New GR account per SB 900.
5195 - GR Account - Hospital Price Disclosure Administrative Penalty – New account per SB 1137.

Revenue Codes

Revenue Object 3004 - Motor Vehicle Sales and Use Tax – Amended by HB 3745, 86th Leg., R.S.
Revenue Object 3012 - Motor Vehicle Certificates - Certificate of Title – Amended by HB 3745, 86th Leg., R.S. and HB 4472, 87th Leg., R.S.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Autism Awareness Plates – New license plate per HB 4080.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Family First Plates – New license plate fee per SB 1123.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Keep Austin Weird Plates – Legal cite amended by HB 3607.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Register to Vote Plates – Legal cite amended by HB 3607.
Revenue Object 3014 - Motor Vehicle Registration Fees - Specialty License Plates – Sickle Cell Matters Plates – Legal cite amended by HB 3704.
Revenue Object 3014 - Motor Vehicle Registration Fees - Texas Emissions Reduction Plan Surcharge – Amended by HB 3745, 86th Leg., R.S.
Revenue Object 3016 - Motor Vehicle Sales and Use Tax – Seller Financed Motor Vehicles – Amended by HB 3745, 86th Leg., R.S.
Revenue Object 3020 - Motor Vehicle Inspection Fees – Amended by HB 3745, 86th Leg., R.S.
Revenue Object 3025 - Driver's License Fees - Operator, Chauffeurs and Commercial – Amended by SB 798.
Revenue Object 3102 - Limited Sales and Use Tax – Amended by HB 3745, 86th Leg., R.S. and SB 609 87th Leg., R.S.
Revenue Object 3147 - Combative Sports Licenses – Amended by HB 1560.
Revenue Object 3175 - Professional Fees - Barbers – Amended by HB 1560.
Revenue Object 3175 - Professional Fees - Cosmetologists and Hairdressers – Amended by HB 1560.
Revenue Object 3175 - Professional Fees - Electricians – Amended by HB 1560.
Revenue Object 3175 - Professional Fees - Elevator Inspection – Amended by HB 1560.
Revenue Object 3175 - Professional Fees - Fire Protection Personnel – Amended by SB 709.
Revenue Object 3175 - Professional Fees - Polygraph Examiners – Repealed by HB 1560.
Revenue Object 3175 - Professional Fees - Residential Service Contract – Moved to Department of Licensing and Regulation by HB 1560.
Revenue Object 3180 - Health Regulation Fees - Tattoo/Body Piercing Studios – Registration fee removed by SB 970.
Revenue Object 3206 - Insurance Company Fees - Motor Vehicle Crime Prevention – New penalty added by HB 3514.
Revenue Object 3250 - Mixed Beverage Gross Receipts Tax – Amended by SB 609 and HB 1256.
Revenue Object 3251 - Mixed Beverage Sales Tax – Amended by HB 1256.
Revenue Object 3256 - Liquor Permit Fees – Fees amended by HB 1545, 86th Leg., R.S.
Revenue Object 3258 - Malt Beverage Tax – Name change per HB 1545, 86th Leg., R.S.
Revenue Object 3261 - Wine and Malt Beverage Permit Fees – Name changed and amended by HB 1545, 86th Leg., R.S.
Revenue Object 3263 - Brew Pub Licenses – Fee amended by HB 1545, 86th Leg., R.S.
Revenue Object 3265 - Malt Liquor (Ale) Tax – Repealed by HB 1545, 86th Leg., R.S.
Revenue Object 3266 - Temporary Auction Permit – Alcoholic Beverages – Repealed by HB 1545, 86th Leg., R.S.
Revenue Object 3282 - Cigarette, E-Cigarette, Cigar and Tobacco Combination Permits – E-cigarette retailer fees added by SB 248.
Revenue Object 3374 - Underground and Above Ground Storage Tank Fees – New fee per SB 900.
Revenue Object 3400 - Business Fees – Agriculture - Go-Texan Program – Program name changed by SB 703.
Revenue Object 3414 - Agriculture Inspection Fees - Weighing and Measuring Equipment – Amended by HB 2106.
Revenue Object 3420 - Livestock Export/Import Processing Fees – Penalty increased by HB 3856.
Revenue Object 3435 - Game, Fish and Equipment Fees – Commercial - Fishing - Business Licenses – Aquaculture and fish farm vehicle fees repealed by SB 703.
Revenue Object 3557 - Health Care Facilities Fees - Freestanding Emergency Medical Care Facility – Amended by SB 2038.
Revenue Object 3557 - Health Care Facilities Fees - Psychiatric Residential Youth Treatment Facilities – New fees by HB 3121.
Revenue Object 3595 - Medical Assistance Cost Recovery - Oral Health Services – Repealed by SB 970.
Revenue Object 3704 - Court Costs - Settlement Agreement Database – Legal cite by HB 3607.
Revenue Object 3710 - Court Fines - GR and Trauma Care – New fine added by SB 181.
Revenue Object 3722 - Conference, Seminars, and Training Registration Fees - Alcohol and Drug Abuse Programs – Amended by SB 1480.
Revenue Object 3722 - Conference, Seminars, and Training Registration Fees - Department of State Health Services – Repealed by SB 970.
Revenue Object 3727 - Fees for Administrative Services - Commission on Jail Standards – Legal cite amended by HB 3607.
Revenue Object 3727 - Fees for Administrative Services - Department of State Health Services – New fee added by HB 1033.
Revenue Object 3727 - Fees for Administrative Services - Historical Markers – Amended by HB 3584.
Revenue Object 3727 - Fees for Administrative Services - Special Election Filing – Amended by SB 2093.
Revenue Object 3740 - Gifts/Grants/Donations – Non-Operating Revenue/Program Revenue – Operating Grants and Contributions - Juror Reimbursements – Amended by SB 456.

Transfer Codes

Transfer code Allocations from Fund 0001 (Sales Tax) - Sales tax transfer to new GR account per SB 609.
Transfer code Allocations from Fund 0001 (Mixed Beverage Taxes) - New mixed beverage tax allocations per SB 609 and HB 1256.

July 16, 2021

These substantive changes to the Manual of Accounts reflect legislation passed by the 87th Legislature, Regular Session, effective prior to Sept. 1, 2021.

State Agencies

Agency 107 – Commission on Uniform State Laws – Legal cite changed by HB 4294.
Agency 323 – Teacher Retirement System of Texas – Sunset date changed to 2033 by HB 1585.
Agency 329 – Texas Real Estate Commission – Sunset date changed from 2025 to 2031 by SB 713.
Agency 333 – Office of State-Federal Relations – Sunset date changed from 2021 to 2023 by SB 713.
Agency 347 – Texas Public Finance Authority – Sunset date changed from 2023 to 2027 by SB 713.
Agency 359 – Office Of Public Insurance Counsel – Sunset date changed from 2023 to 2025 by SB 713.
Agency 407 – Texas Commission on Law Enforcement – Sunset date changed from 2021 to 2023 by SB 713.
Agency 448 – Office of Injured Employee Counsel – Sunset date changed from 2023 to 2025 by SB 713.
Agency 454 – Texas Department of Insurance – Sunset date changed from 2023 to 2025 by SB 713.
Agency 456 – Texas State Board of Plumbing Examiners – Sunset date changed to 2027 by HB 636.
Agency 476 – Texas Racing Commission – Sunset date changed from 2021 to 2027 by SB 713.
Agency 477 – Commission on State Emergency Communications – Sunset date changed from 2023 to 2027 by SB 713.
Agency 528 – State Anatomical Board – Sunset date changed from 2021 to 2023 by SB 713.
Agency 542 – Cancer Prevention and Research Institute of Texas – Sunset date changed from 2023 to 2029 by SB 713.
Agency 576 – Texas A&M Forest Service – Sunset provision repealed by SB 713.
Agency 578 – State Board of Veterinary Medical Examiners – Sunset date changed from 2021 to 2029 by SB 713.
Agency 775 – Texas Woman’s University System – New agency per SB 1126.

Appropriated Funds / General Revenue Accounts

0187 – Technology Improvement and Modernization Fund – New fund per HB 4018.
0550 – GR Account – Hazardous and Solid Waste Remediation Fees – New use per HB 2708.
0827 – Anthropogenic Carbon Dioxide Storage Trust Fund – Amended by HB 1284.
0856 – Texas Small and Rural Community Success Fund – New fund per SB 1465.
5143 – GR Account – Jobs and Education for Texans (JET) – Amended by SB 346.
5187 – GR Account – Broadband Development – New GR account per HB 5.
5188 – GR Account – Texas Youth Livestock Show – New GR account per HB 3959.
5189 – GR Account – Opioid Abatement – New GR Account per SB 1827.
5190 – GR Account – Micro-Business Disaster Recovery – New GR account per HB 3271 and SB 1465.

Revenue Codes

Revenue Object 3175 – Professional Fees – Dry Cleaning Facilities – Expiration date extended by SB 872.
Revenue Object 3175 – Professional Fees – Plumbers – Temporary license added by HB 636.
Revenue Object 3314 – Oil and Gas Violations – New penalties added by SB 3 and HB 1284.
Revenue Object 3360 – Water Quality Act Violations – New civil penalties added by SB 3.
Revenue Object 3390 – Purchase of Dry Cleaning Solvent Fees – Expiration date extended by SB 872.
Revenue Object 3719 – Fees for Copies or Filing of Records – Department of Public Safety – Amended by HB 636.
Revenue Object 3722 – Conference, Seminars, and Training Registration Fees – Texas Ethics Commission – New fee per SB 62.
Revenue Object 3727 – Fees for Administrative Services – Comptroller of Public Accounts – Statewide Procurement – Fees removed by SB 1122.
Revenue Object 3727 – Fees for Administrative Services – Department of Information Resources – Incident response team fee added by SB 475.