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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS Reference
Comptroller General Ledger Accounts

Note: Only active general ledger accounts are listed. Please see the Texas Comptroller Manual of Accounts or General Ledger Accounts for a more detailed description of the USAS general ledger accounts.

Summary level 1 elements posted:
Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind. and Appd Fund.
Summary level 2 elements posted (in addition to elements listed for summary level 1):
COBJ, AOBJ and Appn.
Detail post elements posted (in addition to elements listed for summary levels 1 and 2):
Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.
Click on any column heading to sort by that column
GL
Account
Title Properties
0010
CASH ON HAND Real debit GL account balance; summary post level 1
0015
IMPREST CASH ON HAND Real debit GL account balance; summary post level 1
0020
PETTY CASH ON HAND Real debit GL account balance; summary post level 1
0030
TRAVEL CASH ON HAND Real debit GL account balance; summary post level 1
0035
CASH IN TRANSIT/REIMB DUE FR TREASURY Real debit GL account balance; summary post level 1
0040
CASH IN BANK Real debit GL account balance; summary post level 1
0041
IMPREST CASH IN BANK Real debit GL account balance; summary post level 1
0042
PETTY CASH IN BANK Real debit GL account balance; summary post level 1
0043
TRAVEL CASH IN BANK Real debit GL account balance; summary post level 1
0044
CASH IN BANK-REVOLVING FUNDS Real debit GL account balance; summary post level 1
0045
CASH IN STATE TREASURY Real debit GL account balance; summary post level 2
0047
SHARED CASH Real debit GL account balance; detail post
0048
LEGISLATIVE CASH Real debit GL account balance; detail post
0050
CA CASH EQ-US GOVERNMENT OBLIGATIONS Real debit GL account balance; summary post level 1
0051
CA CASH EQ-INTERNAT GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0052
CASH IN U. S. TREASURY Real debit GL account balance; summary post level 2
0053
CA CASH EQ-DOMEST CORP OBLIGATIONS Real debit GL account balance; summary post level 1
0054
CA CASH EQ-INTL OBLIGATIONS-OTHER Real debit GL account balance; summary post level 1
0055
CA ST INV INTERNATIONAL EQUITY Real debit GL account balance; summary post level 1
0056
CA CASH EQ-MISCELLANEOUS INVESTMENTS Real debit GL account balance; summary post level 1
0057
CA ST INV-INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0059
CA ST INV-DERIVATIVE INSTRUMENTS Real debit GL account balance; summary post level 1
0060
CA ST INV-US GOVERNMENT OBLIGATIONS Real debit GL account balance; summary post level 1
0061
CA RESTR-CASH ON HAND Real debit GL account balance; summary post level 1
0062
CA ST INV-SHORT TERM INVESTMT FD-STIF Real debit GL account balance; summary post level 1
0063
CA REST ST INV US GOVT OBLIG Real debit GL account balance; summary post level 1
0064
CA ST INV-CORPORATE OBLIGATIONS Real debit GL account balance; summary post level 1
0065
CA ST INV-MISCELLANEOUS INVESTMENTS Real debit GL account balance; summary post level 1
0066
CA ST INV-REPURCHASE AGREEMENTS Real debit GL account balance; summary post level 1
0067
INVESTED COLLATERAL Real debit GL account balance; summary post level 1
0068
CA RESTR-IMPREST/PETTY/TRVL CASH ON HAND Real debit GL account balance; summary post level 1
0069
CA RESTR-CASH IN BANK Real debit GL account balance; summary post level 1
0070
CA RESTR-IMPREST/PETTY/TRVL CASH IN BANK Real debit GL account balance; summary post level 1
0071
CA RESTR-CASH IN STATE TREASURY Real debit GL account balance; summary post level 1
0072
CA RESTR CASH EQ US GOVT OBLIG Real debit GL account balance; summary post level 1
0073
CA RESTR CASH EQ-INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0074
CA RESTR CASH EQ-DOMESTIC CORP OBLIG Real debit GL account balance; summary post level 1
0075
CA RESTR CASH EQ-INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0076
CA RESTR CASH EQ-MISC INV Real debit GL account balance; summary post level 1
0082
CA RESTR ST INV-MISC INVESTMENTS Real debit GL account balance; summary post level 1
0083
CA REST ST INV INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0084
CA REST ST INV DOM CORP OBLIG Real debit GL account balance; summary post level 1
0085
CA REST ST INV INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0086
CA REST ST INV REPURCHASE AGREEMENT Real debit GL account balance; summary post level 1
0104
NC INV-US GOVERNMENT OBLIGATIONS Real debit GL account balance; summary post level 1
0105
NC INV-DERIVATIVE INSTRUMENTS Real debit GL account balance; summary post level 1
0106
NC INV-MISCELLANEOUS INVESTMENTS Real debit GL account balance; summary post level 1
0107
NC INV-DOMESTIC CORP OBLIGATIONS Real debit GL account balance; summary post level 1
0108
CA ST INV DOMESTIC EQUITY Real debit GL account balance; summary post level 1
0109
NC INV-DOMESTIC EQUITY Real debit GL account balance; summary post level 1
0110
CA ST INV INTERNAT OBLIGATIONS-OTHER Real debit GL account balance; summary post level 1
0111
NC INV INTERNATIONAL EQUITY Real debit GL account balance; summary post level 1
0112
NC INV-INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0113
NC INV-INT'L OBLIGATIONS OTHER Real debit GL account balance; summary post level 1
0116
NC INV-EXTERNALLY MANAGED INVESTMENTS Real debit GL account balance; summary post level 1
0117
NC INV-REAL ESTATE INVESTMENTS Real debit GL account balance; summary post level 1
0118
CA ST INV-POOLED INVESTMENTS Real debit GL account balance; summary post level 1
0119
NC INV-POOLED INVESTMENTS Real debit GL account balance; summary post level 1
0120
NC INV-PREM/DISC OTHER PUB OBLIGATIONS Real credit GL account balance; summary post level 1
0124
NC INV-PREMIUM/DISCOUNT US GOVT. OBLG. Real credit GL account balance; summary post level 1
0126
NC INV-PREMIUM/DISCOUNT MISC. INVEST. Real credit GL account balance; summary post level 1
0127
NC INV-PREMIUM/DISCOUNT CORP. OBLIG. Real credit GL account balance; summary post level 1
0130
NC INV-PREMIUM/DISCOUNT MTG INVESTMENTS Real credit GL account balance; summary post level 1
0160
CA ST INV-INVESTMENTS IN POOLED CASH Real debit GL account balance; summary post level 1
0170
CA HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0171
DEFERRED OUTFLOW OF RESOURCES-GOV FD Real debit GL account balance; summary post level 1
0190
CA RESTR LOANS AND CONTRACTS Real debit GL account balance; summary post level 1
0200
INTEREST RECEIVABLE - INVESTMENTS Real debit GL account balance; summary post level 1
0201
OTHER INTEREST RECEIVABLE Real debit GL account balance; summary post level 1
0205
DIVIDENDS RECEIVABLE Real debit GL account balance; summary post level 1
0218
CA ACCTS. REC-SALES TAX Real debit GL account balance; summary post level 1
0220
TAXES RECEIVABLE Real debit GL account balance; summary post level 1
0225
ALLOWANCE FOR UNCOLLECTIBLE TAXES Real credit GL account balance; summary post level 1
0230
ACCTS. RECEIVABLE - BILLED Real debit GL account balance; summary post level 1
0231
ACCTS. RECEIVABLE - UNBILLED Real debit GL account balance; summary post level 1
0232
ACCTS. REC - LICENSE, FEES & PERMITS Real debit GL account balance; summary post level 1
0233
ACCTS. REC - SALES OF GOOD AND SERVICES Real debit GL account balance; summary post level 1
0234
ACCTS. REC-TUITION Real debit GL account balance; summary post level 1
0235
ALLOW. FOR UNCOLLECTIBLE A/R Real credit GL account balance; summary post level 1
0236
ACCTS. RECEIVABLE-RETURNED CHECKS Real debit GL account balance; summary post level 1
0237
ACCTS. REC - SETTLEMENT OF CLAIMS Real debit GL account balance; summary post level 1
0238
ACCTS. REC - OTHER REVENUES Real debit GL account balance; summary post level 1
0240
FEDERAL RECEIVABLE Real debit GL account balance; summary post level 1
0241
FEDERAL RECEIVABLE-UNBILLED Real debit GL account balance; summary post level 1
0242
CA GIFTS RECEIVABLES Real debit GL account balance; summary post level 1
0243
ALLOW.FOR UNCOLL GIFTS & GRANT REC Real credit GL account balance; summary post level 1
0245
OTHER INTERGOVERNMENT RECEIVABLE Real debit GL account balance; summary post level 1
0247
INVEST TRADE RECEIVABLE Real debit GL account balance; summary post level 1
0250
NOTES/LOANS AND CONTRACTS RECEIVABLE Real debit GL account balance; summary post level 1
0255
ALLOW. FOR UNCOLL LOANS & CONTRACTS Real credit GL account balance; summary post level 1
0270
CURRENT OTHER RECEIVABLES Real debit GL account balance; summary post level 1
0279
CA INTERFUND RECEIVABLE-NO POST DOC FILE Real debit GL account balance; summary post level 1
0281
INTERFUND RECEIVABLE FROM GENRAL REV Real debit GL account balance; summary post level 2
0282
DUE FROM UNIV COMPONENTS / SYSTEM Real debit GL account balance; summary post level 1
0283
DUE FROM OTHER FUNDS Real debit GL account balance; summary post level 1
0284
DUE FROM OTHER AGENCIES Real debit GL account balance; summary post level 1
0285
CONSUM. INVENTORIES (MAT. AND SUPPLIES) Real debit GL account balance; summary post level 1
0287
DUE FROM PRIMARY GOVERNMENT Real debit GL account balance; summary post level 1
0288
DUE FROM COMPONENT UNITS Real debit GL account balance; summary post level 1
0290
MDSE INVENTORIES (STORES FOR RESALE) Real debit GL account balance; summary post level 1
0295
PREPAID ITEMS Real debit GL account balance; summary post level 1
0296
DEPOSITS Real debit GL account balance; summary post level 1
0306
NC INTERFUND RECEIVABLE Real debit GL account balance; summary post level 1
0310
ADVANCES TO OTHER GOVERNMENTS Real debit GL account balance; summary post level 1
0315
SUBGRANTEE/SUBGRANTOR ADVANCES Real debit GL account balance; summary post level 1
0316
NC GIFTS RECEIVABLES Real debit GL account balance; summary post level 1
0317
NC ALLOW. FOR UNCOLL GIFTS & GRANTS REC Real credit GL account balance; summary post level 1
0320
LAND Real debit GL account balance; summary post level 1
0325
BUILDINGS & BLDG IMPROVEMENTS Real debit GL account balance; summary post level 1
0327
FACILITIES & OTHER IMPROVEMENTS Real debit GL account balance; summary post level 1
0328
ACCUM DEPREC/FACILITIES & OTH IMPRVMNTS Real credit GL account balance; summary post level 1
0330
ACCUM DEPREC/BUILDINGS & BLDG IMP Real credit GL account balance; summary post level 1
0334
INFRASTRUCTURE-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0335
INFRASTRUCTURE-DEPRECIABLE Real debit GL account balance; summary post level 1
0340
ACCUM DEPREC-INFRASTRUCTURE DEPRECIABLE Real credit GL account balance; summary post level 1
0345
FURNITURE/EQUIPMENT Real debit GL account balance; summary post level 1
0350
ACCUM DEPREC/FURNITURE, EQUIP. Real credit GL account balance; summary post level 1
0355
VEHICLES, BOATS AND AIRCRAFT Real debit GL account balance; summary post level 1
0356
ACCUM DEPR. VEHICLES,BOATS/AIRCRAFT Real credit GL account balance; summary post level 1
0360
LIBRARY BOOKS-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0361
LIBRARY BOOKS-DEPRECIABLE Real debit GL account balance; summary post level 1
0380
CONSTRUCTION IN PROGRESS Real debit GL account balance; summary post level 1
0382
OTHER CAPITAL ASSETS-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0383
OTHER CAPITAL ASSETS-DEPRECIABLE Real debit GL account balance; summary post level 1
0384
ACCUM DEPR-OTHER CAPITAL ASSETS Real credit GL account balance; summary post level 1
0385
OTHER ASSETS Real debit GL account balance; summary post level 1
0386
ACCUM DEPR-LIBRARY BOOKS Real credit GL account balance; summary post level 1
0387
LAND USE RIGHTS - PERMANENT Real debit GL account balance; summary post level 1
0389
LAND USE RIGHTS - TERM Real debit GL account balance; summary post level 1
0390
SECURITIES HELD IN TRUST Real debit GL account balance; summary post level 1
0391
OTHER INTANGIBLE CAP ASSETS-PERMANENT Real debit GL account balance; summary post level 1
0392
OTHER INTANGIBLE CAPITAL ASSETS-TERM Real debit GL account balance; summary post level 1
0393
COMPUTER SOFTWARE - INTANGIBLE Real debit GL account balance; summary post level 1
0394
ACCUM AMORT/LANDUSE RIGHTS-TERM Real credit GL account balance; summary post level 1
0396
ACCUM AMORT/COMPUTER SOFTWARE-INTANGIBLE Real credit GL account balance; summary post level 1
0397
ACCUM AMORT/OTHER INTANGIBLE CAP ASSETS Real credit GL account balance; summary post level 1
0415
FUNDS HELD BY SYSTEM ADMINISTRATION Real debit GL account balance; summary post level 1
0420
PROCEEDS FR BONDS INV.IN PLANT OF COMPO Real debit GL account balance; summary post level 1
0421
INTANGIBLE ASSETS - SCA Real debit GL account balance; summary post level 1
0422
ACCUM AMORT - INTANGIBLES - SCA Real credit GL account balance; summary post level 1
0430
NC PREPAID ITEMS Real debit GL account balance; summary post level 1
0431
NC DEPOSITS Real debit GL account balance; summary post level 1
0432
NC OTHER ASSETS Real debit GL account balance; summary post level 1
0433
NC SECURITIES HELD IN TRUST Real debit GL account balance; summary post level 1
0434
EQUITY HOLDINGS FOR ECON DEV-ETF Real debit GL account balance; detail post
0435
ASSETS HELD IN TRUST Real debit GL account balance; summary post level 1
0450
NC RESTRICTED-CASH IN BANK Real debit GL account balance; summary post level 1
0451
NC RESTRICTED CASH IN STATE TREASURY Real debit GL account balance; summary post level 1
0452
NC RESTRICTED-CASH EQ US GOVT OBLIG Real debit GL account balance; summary post level 1
0453
NC RESTRICTED ST INV US GOVT OBLIG Real debit GL account balance; summary post level 1
0454
NC RESTRICTED-CASH EQ INT'L GOVT OBLIG Real debit GL account balance; summary post level 1
0455
NC RESTRICTED-RECEIVABLES Real debit GL account balance; summary post level 1
0456
NC RESTRICTED-CASH EQ DOM CORP OBLIG Real debit GL account balance; summary post level 1
0457
NC RESTRICTED-CASH EQ INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0458
NC RESTRICTED-CASH EQ MISC INVESTMENTS Real debit GL account balance; summary post level 1
0459
NC RESTRICTED ST INV INT'L GOVT OBLIG Real debit GL account balance; summary post level 1
0460
NC RESTRICTED-DOMESTIC EQUITY Real debit GL account balance; summary post level 1
0461
NC RESTRICTED ST INV DOM CORP OBLIG Real debit GL account balance; summary post level 1
0462
NC RESTRICTED LOANS & CONTRACTS Real debit GL account balance; summary post level 1
0463
NC RESTRICTED ST INV INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0464
NC RESTRICTED ST INV REPURCHASE AGREEMEN Real debit GL account balance; summary post level 1
0465
NC RESTRICTED-OTHER ASSETS Real debit GL account balance; summary post level 1
0466
NC LOANS AND CONTRACTS Real debit GL account balance; summary post level 1
0467
NC-OTHER RECEIVABLES Real debit GL account balance; summary post level 1
0468
NC RESTRICTED ST INV MISCELLANEOUS INV Real debit GL account balance; summary post level 1
0469
NC RESTRICTED-INV INTERNATIONAL EQUITY Real debit GL account balance; summary post level 1
0470
NC RESTRICTED-INV US GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0471
NC RESTRICTED-INV INT'L GOVT OBLIGATIONS Real debit GL account balance; summary post level 1
0472
NC RESTRICTED-INV DOM CORP OBLIGATIONS Real debit GL account balance; summary post level 1
0473
NC RESTRICTED-INV INT'L OBLIG OTHER Real debit GL account balance; summary post level 1
0474
NC RESTRICTED INV-REAL ESTATE Real debit GL account balance; summary post level 1
0475
NC RESTRICTED-INV MISC INVESTMENTS Real debit GL account balance; summary post level 1
0476
NC-TAXES RECEIVABLES Real debit GL account balance; summary post level 1
0477
NC-FEDERAL RECEIVABLES Real debit GL account balance; summary post level 1
0480
NC RESTRICTED INV-DERIVATIVE INSTRUMENTS Real debit GL account balance; summary post level 1
0481
NC HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0482
DEFERRED OUTFLOW OF RESOURCES Real debit GL account balance; summary post level 1
0518
BC ACCTS. REC SALES TAX Real debit GL account balance; summary post level 1
0525
BC ALLOWANCE FOR UNCOLLECTIBLE TAXES Real credit GL account balance; summary post level 1
0539
BC ACCTS. REC Real debit GL account balance; summary post level 1
0559
BC CA INV - DERIVATIVE INSTRUMENT Real debit GL account balance; summary post level 1
0570
BC CA HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0571
DEFERRED OUTFLOW OF RESOURCES-PENSION Real debit GL account balance; summary post level 1
0595
BC PREPAID ITEMS Real debit GL account balance; summary post level 1
0620
BC LAND & LAND IMPROVEMENTS Real debit GL account balance; summary post level 1
0625
BC BUILDINGS & BLDG IMPROVEMENTS Real debit GL account balance; summary post level 1
0627
BC FACILITIES & OTHER IMPROVEMENTS Real debit GL account balance; summary post level 1
0628
BC ACCUM DEPR-FACILITIES & OTHR IMPRVMTS Real credit GL account balance; summary post level 1
0630
BC ACCUM DEPR-BLDGS & BLDG IMPROV Real credit GL account balance; summary post level 1
0634
BC INFRASTRUCTURE-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0635
BC INFRASTRUCTURE-DEPRECIABLE Real debit GL account balance; summary post level 1
0640
BC ACCUM DEPR-INFRASTRUCTURE Real credit GL account balance; summary post level 1
0645
BC FURNITURE/EQUIPMENT Real debit GL account balance; summary post level 1
0650
BC ACCUM DEPR-FURN & EQUIP Real credit GL account balance; summary post level 1
0655
BC VEHICLES, BOATS AND AIRCRAFT Real debit GL account balance; summary post level 1
0656
BC ACCUM DEPR-VEHICLES, BOATS & AIRCRAFT Real credit GL account balance; summary post level 1
0680
BC CONSTRUCTION IN PROGRESS Real debit GL account balance; summary post level 1
0682
BC OTHER CAPITAL ASSETS-NON DEPRECIABLE Real debit GL account balance; summary post level 1
0683
BC OTHER CAPITAL ASSETS-DEPRECIABLE Real debit GL account balance; summary post level 1
0684
BC ACCUM DEPR-OTHER CAPITAL ASSETS Real credit GL account balance; summary post level 1
0687
BC LAND USE RIGHTS - PERMANENT Real debit GL account balance; summary post level 1
0689
BC LAND USE RIGHTS - TERM Real debit GL account balance; summary post level 1
0691
BC-OTHER INTANGIBLE CAP ASSETS-PERMANENT Real debit GL account balance; summary post level 1
0692
BC-OTHER INTANGIBLE CAPITAL ASSETS-TERM Real debit GL account balance; summary post level 1
0693
BC COMPUTER SOFTWARE - INTANGIBLE Real debit GL account balance; summary post level 1
0694
BC ACCUM AMORT/LANDUSE RIGHTS-TERM Real credit GL account balance; summary post level 1
0696
BC-ACCUM AMORT/COMPUTER SOFTWARE-INTANG Real credit GL account balance; summary post level 1
0697
BC-ACCUM AMORT/OTHER INTANGBL CAP ASSETS Real credit GL account balance; summary post level 1
0705
BC NC INV - DERIVATIVE INSTRUMENT Real debit GL account balance; summary post level 1
0730
BC NC PREPAID ITEMS Real debit GL account balance; summary post level 1
0781
BC NC HEDGING DERIVATIVE INST ASSET Real debit GL account balance; summary post level 1
0782
BC DEFERRED OUTFLOW OF RESOURCES Real debit GL account balance; summary post level 1
0783
BC DEFERRED OUTFLOW OF RESOURCES-PENSION Real debit GL account balance; summary post level 1
0927
BC NC NET PENSION/OPEB ASSET Real debit GL account balance; summary post level 1
1009
VOUCHERS PAYABLE Real credit GL account balance; summary post level 1
1010
ACCOUNTS PAYABLE Real credit GL account balance; summary post level 1
1011
INVEST TRADE PAYABLE Real credit GL account balance; summary post level 1
1012
CONTRACTS PAYABLE-RETAINED PERCENTAGE Real credit GL account balance; summary post level 1
1014
CL PAYABLE FRM RESTRICTED ASSEST NON-LTL Real credit GL account balance; summary post level 1
1015
PAYROLL PAYABLE Real credit GL account balance; summary post level 1
1016
PAYROLL PAYABLE-SEMIMONTHLY Real credit GL account balance; summary post level 1
1020
PAYROLL TAXES PAYABLE Real credit GL account balance; summary post level 1
1025
CL EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1030
CL CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1032
CL POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1035
CL LIAB PYBL FROM RESTRICTED ASSETS Real credit GL account balance; summary post level 1
1040
FEDERAL PAYABLE Real credit GL account balance; summary post level 1
1045
OTHER INTERGOVERNMENT PAYABLE Real credit GL account balance; summary post level 1
1046
UNEARNED REVENUES Real credit GL account balance; summary post level 1
1049
CL INTERFUND PAYABLE Real credit GL account balance; summary post level 1
1050
DUE TO OTHER AGENCIES Real credit GL account balance; summary post level 1
1051
GENERAL REVENUE INTERFUND PAYABLE Real credit GL account balance; summary post level 2
1052
DUE TO UNIV COMPONENTS / SYSTEM Real credit GL account balance; summary post level 1
1053
DUE TO OTHER FUNDS Real credit GL account balance; summary post level 1
1055
CL BONDS PAYABLE- GENERAL OBLIG. Real credit GL account balance; summary post level 1
1057
DUE TO PRIMARY GOVERNMENT Real credit GL account balance; summary post level 1
1058
DUE TO COMPONENT UNITS Real credit GL account balance; summary post level 1
1060
CL BONDS PAYABLE- REVENUE Real credit GL account balance; summary post level 1
1065
CL BONDS PAYABLE - OTHER Real credit GL account balance; summary post level 1
1066
CL NOTES/LOANS/CONTRACTS PAYABLE Real credit GL account balance; summary post level 1
1068
CL SHORT TERM DEBT-NOTES & LOANS PAYABLE Real credit GL account balance; summary post level 1
1070
CL TAX & REV ANTICIPATION NOTES PAYABLE Real credit GL account balance; summary post level 1
1075
CL UNAMORT PREM BONDS PYBLE-GEN OBLG Real credit GL account balance; summary post level 1
1080
CL UNAMORT. PREM BONDS PYBLE - REVENUE Real credit GL account balance; summary post level 1
1085
CL UNAMORT. PREM BONDS PYBLE - OTHER Real credit GL account balance; summary post level 1
1086
CL UNAMORT. PREM-NOTES AND LOANS PAYABLE Real credit GL account balance; summary post level 1
1090
CL UNAMORT DISC BONDS PYBLE-GEN OBLIG Real debit GL account balance; summary post level 1
1095
CL UNAMORT. DISC BONDS PYBLE -REVENUE Real debit GL account balance; summary post level 1
1100
CL UNAMORT. DISC BONDS PYBLE - OTHER Real debit GL account balance; summary post level 1
1101
CL UNAMORT. DISC-NOTES & LOANS PAYABLE Real debit GL account balance; summary post level 1
1110
INTEREST PAYABLE Real credit GL account balance; summary post level 1
1115
ANNUITIES PAYABLE Real credit GL account balance; summary post level 1
1125
CL CAPITAL LEASES OBLIGATIONS Real credit GL account balance; summary post level 1
1131
NC INTERFUND PAYABLE Real credit GL account balance; summary post level 1
1135
NC ADVANCES FROM OTHER GOVERNMENTS Real credit GL account balance; summary post level 1
1138
OBLIGATIONS/REVERSE REPURCHASE AGRMTS Real credit GL account balance; summary post level 1
1139
COLLATERAL OBLIGATIONS Real credit GL account balance; summary post level 1
1141
INVESTMENTS POOLED FOR OTHERS Real credit GL account balance; summary post level 1
1142
CL INVESTMENT DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1143
CL HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1144
DEFERRED INFLOW OF RESOURCES-GOV FD Real credit GL account balance; summary post level 1
1145
TAX REFUNDS PAYABLE Real credit GL account balance; summary post level 1
1149
FUNDS HELD FOR OTHERS Real credit GL account balance; summary post level 1
1150
CL OTHER LIABILITIES Real credit GL account balance; summary post level 1
1155
DEPOSITS PAYABLE Real credit GL account balance; summary post level 1
1157
FUNDS HELD FOR COMPONENTS Real credit GL account balance; summary post level 1
1200
NC EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1210
NC CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1212
NC POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1215
NC CAPITAL LEASES OBLIGATIONS Real credit GL account balance; summary post level 1
1220
NC NOTES/LOANS/CONTRACTS PAYABLE Real credit GL account balance; summary post level 1
1230
NC UNAMORT. PREM-NOTES AND LOANS PAYABLE Real credit GL account balance; summary post level 1
1235
NC UNAMORT. DISC-NOTES & LOANS PAYABLE Real debit GL account balance; summary post level 1
1260
NC BONDS PAYABLE-REVENUE Real credit GL account balance; summary post level 1
1265
NC UNAMORT. PREM BONDS PYBLE-REVENUE Real credit GL account balance; summary post level 1
1270
NC UNAMORT. DISC BONDS PYBLE-REVENUE Real debit GL account balance; summary post level 1
1300
NC BONDS PAYABLE-GENERAL OBLIGATION Real credit GL account balance; summary post level 1
1305
NC BONDS PAYABLE - OTHER Real credit GL account balance; summary post level 1
1310
NC UNAMORT. PREM BONDS PYBLE-G.O. Real credit GL account balance; summary post level 1
1320
NC UNAMORT. PREM BONDS PYBLE-OTHER Real credit GL account balance; summary post level 1
1325
NC UNAMORT. DISC BONDS PYBLE-G.O. Real debit GL account balance; summary post level 1
1330
NC UNAMORT. DISC BONDS PYBLE-OTHER Real debit GL account balance; summary post level 1
1350
NC LIAB PYBL FROM RESTRICTED ASSETS Real credit GL account balance; summary post level 1
1400
NC ASSETS HELD FOR OTHERS Real credit GL account balance; summary post level 1
1405
NC NET OPEB OBLIGATION Real credit GL account balance; summary post level 1
1410
SCA CONTRACT OBLIG Real credit GL account balance; summary post level 1
1450
NC OTHER LIABILITIES Real credit GL account balance; summary post level 1
1470
NC INVESTMENT DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1471
NC HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1472
DEFERRED INFLOW OF RESOURCES-PROP/FID Real credit GL account balance; summary post level 1
1510
BC ACCOUNTS PAYABLE Real credit GL account balance; summary post level 1
1525
BC CL EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1530
BC CL CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1532
BC CL POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1543
BC CL HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1544
DEFERRED INFLOW OF RESOURCES-PENSION Real credit GL account balance; summary post level 1
1546
BC CL UNEARNED REVENUES Real credit GL account balance; summary post level 1
1555
BC CL BONDS PAYABLE-GENERAL OBLIG. Real credit GL account balance; summary post level 1
1560
BC CL BONDS PAYABLE-REVENUE Real credit GL account balance; summary post level 1
1566
BC CL NOTES & LOANS PAYABLE Real credit GL account balance; summary post level 1
1575
BC CL UNAMORT PREM BONDS PYBLE-GEN OBLG Real credit GL account balance; summary post level 1
1580
BC CL UNAMORT. PREM BONDS PYBLE-REVENUE Real credit GL account balance; summary post level 1
1590
BC CL UNAMORT. DISC BONDS PAYABLE-G.O. Real debit GL account balance; summary post level 1
1595
BC CL UNAMORT. DISC BONDS PYBE-REVENUE Real debit GL account balance; summary post level 1
1610
BC CL INTEREST PAYABLE Real credit GL account balance; summary post level 1
1625
BC CL CAPITAL LEASE OBLIGATIONS Real credit GL account balance; summary post level 1
1700
BC NC EMPLOYEE'S COMPENSABLE LEAVE Real credit GL account balance; summary post level 1
1710
BC NC CLAIMS AND JUDGMENTS PAYABLE Real credit GL account balance; summary post level 1
1712
BC NC POLLUTION REMEDIATION OBLIGATION Real credit GL account balance; summary post level 1
1715
BC NC CAPITAL LEASES OBLIGATIONS Real credit GL account balance; summary post level 1
1720
BC NC NOTES & LOANS PAYABLE Real credit GL account balance; summary post level 1
1760
BC NC BONDS PAYABLE-REVENUE Real credit GL account balance; summary post level 1
1765
BC NC UNAMORT. PREM BONDS PYBLE-REVENUE Real credit GL account balance; summary post level 1
1770
BC NC UNAMORT. DISC BONDS PYBLE-REVENUE Real debit GL account balance; summary post level 1
1800
BC NC BONDS PAYABLE-GENERAL OBLIGATION Real credit GL account balance; summary post level 1
1810
BC NC UNAMORT. PREM BONDS PYBLE-G.O. Real credit GL account balance; summary post level 1
1825
BC NC UNAMORT. DISC BONDS PYBLE-G.O. Real debit GL account balance; summary post level 1
1910
BC NC SCA CONTRACT OBLIG Real credit GL account balance; summary post level 1
1945
BC NC NET PENSION/OPEB OBLIGATION Real credit GL account balance; summary post level 1
1946
BC NET PENSION LIABILITY Real credit GL account balance; summary post level 1
1947
NC NET PENSION LIABILITY Real credit GL account balance; summary post level 1
1971
BC NC HEDGING DERIVATIVE INST LIAB Real credit GL account balance; summary post level 1
1972
BC DEFERRED INFLOW OF RESOURCES Real credit GL account balance; summary post level 1
1973
BC DEFERRED INFLOW OF RESOURCES-PENSION Real credit GL account balance; summary post level 1
2300
FD BAL-NONSPND FOR PERMANENT FUND CORPUS Real credit GL account balance; summary post level 1
2301
FD BAL-NONSPND FOR INVENTORY Real credit GL account balance; summary post level 1
2302
FD BAL-NONSPND FOR PREPAID ITEMS Real credit GL account balance; summary post level 1
2303
FD BAL-NONSPND FOR LT LOANS,CONT AND REC Real credit GL account balance; summary post level 1
2310
FD BAL-RESTRICTED Real credit GL account balance; summary post level 1
2315
FD BAL-COMMITTED Real credit GL account balance; summary post level 1
2320
FD BAL-ASSIGNED Real credit GL account balance; summary post level 1
2325
FD BAL-UNASSIGNED Real credit GL account balance; summary post level 1
2400
FIDUCIARY NET POSITION HELD IN TRUST Real credit GL account balance; summary post level 1
2505
NET INVESTMENT IN CAPITAL ASSETS Real credit GL account balance; summary post level 1
2550
NP RESTR FOR VET/LAND HOUSING PROGRAMS Real credit GL account balance; summary post level 1
2555
NP RESTRICTED FOR UNEMPLOYMT TRUST FD Real credit GL account balance; summary post level 1
2700
NP RESTRICTED FOR DEBT RETIREMENT Real credit GL account balance; summary post level 1
2705
NP RESTRICTED FOR CAPITAL PROJECTS Real credit GL account balance; summary post level 1
2715
NP RESTRICTED FOR TRANSPORTATION Real credit GL account balance; summary post level 1
2795
NP RESTRICTED FOR OTHER Real credit GL account balance; summary post level 1
2805
NONEXPEND NP RESTR FOR PERM UNIV FUND Real credit GL account balance; summary post level 1
2840
NONEXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
2890
EXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
2900
NP UNRESTRICTED-PERM HEALTH FUND Real credit GL account balance; summary post level 1
2950
UNRESTRICTED NET POSITION Real credit GL account balance; summary post level 1
3505
BC NET INVESTMENT IN CAPITAL ASSETS Real credit GL account balance; summary post level 1
3575
BC NP RESTR FOR PUBLIC FIN AUTH PROG Real credit GL account balance; summary post level 1
3700
BC NP RESTRICTED FOR DEBT RETIREMENT Real credit GL account balance; summary post level 1
3705
BC NP RESTRICTED FOR CAPITAL PROJECTS Real credit GL account balance; summary post level 1
3710
BC NP RESTRICTED FOR EDUCATION Real credit GL account balance; summary post level 1
3715
BC NP RESTRICTED FOR TRANSPORTATION Real credit GL account balance; summary post level 1
3795
BC NP RESTRICTED FOR OTHER Real credit GL account balance; summary post level 1
3800
BC NONEXPEND NP RESTR-PERM SCHOOL FD Real credit GL account balance; summary post level 1
3840
BC NONEXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
3845
BC NONEXPEND NP RESTR FOR PERMANENT FDS Real credit GL account balance; summary post level 1
3890
BC EXPEND NP RESTR FOR ENDOWMENT FDS Real credit GL account balance; summary post level 1
3895
BC EXPEND NP RESTR FOR PERMANENT FDS Real credit GL account balance; summary post level 1
3900
BC NP UNRESTRICTED-PERM HEALTH FUND Real credit GL account balance; summary post level 1
3950
BC UNRESTRICTED NET POSITION Real credit GL account balance; summary post level 1
5000
REVENUE CONTROL - CASH Nominal credit GL account balance; detail post
5001
REVENUE CONTROL - ACCRUED Nominal credit GL account balance; detail post
5100
GAAP REVENUE OFFSET Nominal debit GL account balance; detail post
5150
BC-REVENUE CONTROL Nominal credit GL account balance; detail post
5500
EXPENDITURE CONTROL - CASH Nominal debit GL account balance; detail post
5501
EXPENDITURE CONTROL - ACCRUED Nominal debit GL account balance; detail post
5505
PAYROLL ACCRUED EXPENSES Nominal debit GL account balance; detail post
5506
TRIAL PAYROLL EXPENSES Nominal debit GL account balance; detail post
5515
EXPENDITURE CONTROL - SUBGRANTEE Nominal debit GL account balance; detail post
5520
REIMBURSABLE EXPEND. CONTROL-SUBGRANTEE Nominal debit GL account balance; detail post
5530
CUMULATIVE GRANT/PROJECT REVENUE Memo credit GL account balance; detail post
5531
CUMULATIVE GRANT/PROJECT REVENUE OFFSET Memo debit GL account balance; detail post
5532
CUMULATIVE GRANT/PROJECT EXPENDITURE Memo debit GL account balance; detail post
5533
GRANT /PROJECT EXPENDITURE OFFSET Nominal credit GL account balance; detail post
5600
GAAP EXPENDITURE OFFSET Nominal credit GL account balance; detail post
5650
BC-EXPENDITURE CONTROL Nominal debit GL account balance; detail post
5700
COST ALLOCATION MEMO EXPENDITURE CONTROL Nominal debit GL account balance; detail post
5701
COST ALLOCATION ACCRUED EXPEND. CONTROL Nominal debit GL account balance; detail post
5702
COST ALLOCATION ENCUMBRANCE REPORTING Nominal debit GL account balance; detail post
6010
TRANSFERS IN Nominal credit GL account balance; detail post
6011
TRANSFERS IN-NO POST TO TABLES Nominal credit GL account balance; detail post
6012
SHARED FUND TRANSFERS IN Nominal credit GL account balance; detail post
6013
LEGISLATIVE REV/TRSFR IN Nominal credit GL account balance; detail post
6035
OTHER FINANCING SOURCES Nominal credit GL account balance; detail post
6050
TRANSFERS OUT Nominal debit GL account balance; detail post
6051
TRANSFERS OUT-NO POST TO TABLES Nominal debit GL account balance; detail post
6052
SHARED FUND TRANSFERS OUT Nominal debit GL account balance; detail post
6053
LEGISLATIVE TRANSFERS OUT Nominal debit GL account balance; detail post
6060
OTHER FINANCING USES Nominal debit GL account balance; detail post
6075
RESTATEMENTS Nominal credit GL account balance; detail post
6087
LAPSED APPROPRIATIONS Nominal debit GL account balance; detail post
6135
BC-OTHER FINANCING SOURCES Nominal credit GL account balance; detail post
6160
BC - OTHER FINANCING USES Nominal debit GL account balance; detail post
6175
BC-RESTATEMENTS Nominal credit GL account balance; detail post
9000
LEGISLATIVE APPROPRIATIONS Real debit GL account balance; summary post level 2
9001
ENCUMBRANCES Real debit GL account balance; detail post
9002
PRE-ENCUMBRANCES Memo debit GL account balance; detail post
9003
ENCUMBRANCES (REPORTING AGENCIES) Real debit GL account balance; detail post
9004
PRE-ENCUMBRANCES(REPORTING AGENCIES) Memo debit GL account balance; detail post
9005
BUDGET RESERVATION FOR ENCUMBRANCES Real credit GL account balance; summary post level 2
9006
BUDGET RESERVATION FOR PRE-ENCUMBRANCES Memo credit GL account balance; summary post level 2
9010
ESTIMATED REVENUES Nominal debit GL account balance; detail post
9055
BUDGETARY FUND BALANCE Nominal debit GL account balance; summary post level 2
9060
APPROPRIATION CONTROL Nominal credit GL account balance; detail post
9090
AGENCY ESTIMATED REV BUDGET Nominal debit GL account balance; detail post
9091
AGENCY EST EXPENDITURE BUDGET Nominal credit GL account balance; detail post
9092
BC-REV/EXP INCOME SUMMARY Nominal debit GL account balance; summary post level 2
9095
AGENCY BUDGET OFFSET Nominal debit GL account balance; summary post level 2
9096
CASH EXP OFFSET FOR CONV Nominal credit GL account balance; summary post level 2
9097
DEBIT GL FOR CASH CONV BALS Nominal debit GL account balance; detail post
9098
CREDIT GL FOR CASH CONV BALS Nominal credit GL account balance; detail post
9099
FFS-REV/EXP SUMMARY Nominal debit GL account balance; summary post level 2
9100
AGENCY BUDGET ALLOTMENT Nominal credit GL account balance; detail post
9105
AGENCY BUDGET ALLOTMENT OFFSET Nominal debit GL account balance; summary post level 2
9110
BILLABLE BUDGET Memo credit GL account balance; detail post
9115
BILLABLE BUDGET OFFSET Memo debit GL account balance; summary post level 1
9120
EXPENDABLE BUDGET Memo credit GL account balance; detail post
9125
EXPENDABLE BUDGET OFFSET Memo debit GL account balance; summary post level 1
9130
UNITS BUDGETED Memo debit GL account balance; detail post
9135
UNITS BUDGETED OFFSET Memo credit GL account balance; summary post level 1
9140
UNITS ACCUMULATED Memo credit GL account balance; detail post
9160
PROJECT ESTIMATED REVENUES Memo debit GL account balance; detail post
9165
PROJECT ESTIMATED REVENUES OFFSET Memo credit GL account balance; summary post level 1
9170
GRANT ESTIMATED REVENUES Memo debit GL account balance; detail post
9175
GRANT ESTIMATED REVENUES OFFSET Memo credit GL account balance; summary post level 1
9180
BUDGET CONTROL - SUBGRANTEE Memo credit GL account balance; detail post
9185
REIMBURSABLE BUDGET CONTROL-SUBGRANTEE Nominal credit GL account balance; detail post
9190
EXPENDITURES BILLED Memo debit GL account balance; detail post
9191
OFFSET Memo credit GL account balance; summary post level 1
9192
STATISTICS BILLED Memo debit GL account balance; detail post
9193
STATISTICS BILLED Memo credit GL account balance; summary post level 1
9200
PAYROLL CLEARING Real debit GL account balance; detail post
9201
PAYROLL CLEARING OFFSET Real credit GL account balance; summary post level 2
9202
PAYROLL SYSTEM CLEARING Real credit GL account balance; summary post level 1
9215
PAYROLL TRANSMITTAL PENDING 401K & DD Nominal debit GL account balance; detail post
9216
PAYROLL TRANSMITTAL CLEARING 401K & DD Nominal credit GL account balance; detail post
9300
SECURITIES HELD IN TRUST Memo debit GL account balance; summary post level 1
9301
PETTY CASH AUTHORIZED Memo debit GL account balance; summary post level 1
9302
TRAVEL ADVANCE CASH AUTHORIZED Memo debit GL account balance; summary post level 1
9303
IMPREST CASH AUTHORIZED Memo debit GL account balance; summary post level 1
9305
CASH/SECURITIES MONITORED OFFSET Memo credit GL account balance; summary post level 1
9800
STATISTICS Memo debit GL account balance; detail post
9989
HB 62 GENERAL LEDGER CLEARING Real credit GL account balance; summary post level 1
9990
COST ALLOCATION CLEARING Nominal credit GL account balance; summary post level 1
9992
BC SYSTEM CLEARING Real credit GL account balance; summary post level 1
9993
TABLE ADJUSTMENT FOR CF OUTAGE Nominal debit GL account balance; detail post
9996
TABLE ADJUSTMENT FOR AP OUTAGE Nominal debit GL account balance; detail post
9997
TABLE ADJUSTMENT FOR AB OUTAGE Nominal debit GL account balance; detail post
9998
SYSTEM CLEARING - GP & PJ MEMO ACCTS Memo credit GL account balance; summary post level 1
9999
FFS SYSTEM CLEARING - GL LEVEL ONLY Real credit GL account balance; summary post level 1
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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