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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS Reference
Balance Types

Balance Type Related Financial Table
01 Appropriation original budget AF, AP
02 Appropriation revisions AF, AP
03 Appropriation transfers out AF, AP
04 Appropriation transfers in AF, AP
05 Unexpended balance out AF, AP
06 Unexpended balance in AF, AP
07 Appropriation collected lapse AF, AP
08 Appropriation committed lapse AF, AP
09 Agency original budget AB
10 Agency budget revision AB
11 Estimated collected revenue AB, AF, AP, GP, PJ
12 Cash revenues AB, AF, AP, CC, GP, PJ
13 Excess collected revenue posted AF, AP
14 Accrued revenues AB, AF, AP, GP, PJ
15 Cash expenditures AB, AF, AP, CC, CF, GP, PJ
16 Cash reserved - payroll AB, AF, AP, CC, GP, PJ
17 Accrued expenditures AB, AF, AP, CF, GP, PJ
18 Encumbrances outstanding AB, AF, AP, CF, GP, PJ
19 Pre-encumbrances outstanding AB, AF, AP, CF, GP, PJ
20 Cash transfer in AF, AP, CC
21 Cash transfer out AF, AP, CC
22 Cost allocation memo expended AF, AP, GP, PJ
23 Allotment AF, AP
24 Agency budget allotted AB
25 Billable budget GP, PJ
26 Expendable budget GP, PJ
27 Advances made GP, PJ
28 Amount billed GP, PJ
29 Units budgeted GP, PJ
30 Units accumulated GP, PJ
31 Expenditures/statistics billed GP, PJ
32 General revenue/interfund borrow AF, AP, CC
33 Payroll 401(k) and direct deposit pending AF, AP, CC
34 Contract retainage CF

The document table (DF) uses a different set of balance types than the other primary financial tables.

01 Original amount DF
02 Adjustments DF
03 Liquidations DF
04 Collections/payments DF
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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