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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS T-Code Reference Guide
Transaction Codes Sorted by Numeric Order with Description, General Ledger and Object Group
T-Codes 001 – 129

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Note: Please see the Texas Comptroller Manual of Accounts for the current list of Object Groups.

001 – ESTABLISH ORIGINAL EXPENDITURE BUDGET

TO ESTABLISH AN ORIGINAL BUDGET FOR AN APPN ESTABLISHED AS A "COMMITTED REVENUE" APPN. IF THE APPN IS SET UP AS A "COLLECTED REVENUE" APPN THIS TCODE MUST BE USED IN COMBINATION WITH TCODE 003.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

003 – ESTABLISH ORIGINAL REVENUE BUDGET

TO ESTABLISH AN ORIGINAL REVENUE BUDGET FOR AN APPN SET UP AS A "COLLECTED REVENUE" APPN. MUST BE USED IN COMBINATION WITH TCODE 001.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
20 BUDGETARY TCODES (REVENUE OBJECTS)
22 REFUND OF EXPENDITURE
30 REVENUES
36 INACTIVE REVENUE OBJECTS

006 – ADJUST EXPENDITURE BUDGET

TO ADJUST AN APPN SET UP AS A "COMMITTED REVENUE" APPN (TCODE 001). MUST BE USED IN COMBINATION WITH TCODE 009 FOR ADJUSTMENTS TO AN APPN SET UP AS A "COLLECTED REVENUE" APPN.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

009 – ADJUST REVENUE BUDGET

TO ADJUST AN APPN SET UP AS A "COLLECTED REVENUE" APPN (TCODES 001 & 003). MUST BE USED IN COMBINATION WITH TCODE 006.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
20 BUDGETARY TCODES (REVENUE OBJECTS)
22 REFUND OF EXPENDITURE
26 OTHER FINANCING USES/SOURCES
30 REVENUES
32 TRANSFERS (WITHIN ST TREAS) REV OBJECTS
36 INACTIVE REVENUE OBJECTS
38 PASS-THROUGH REVENUE

012 – APPROPRIATION TRANSFER OUT (EXPEND BDGT)

TO RECORD THE TRANSFER-OUT OF APPN AUTH FROM AN APPN SET UP AS A "COMMITTED REVENUE" APPN. MUST BE USED IN COMBINATION WITH TCODE 015 IF THE APPN IS SET UP AS A "COLLECTED REVENUE" APPN. SEE TCODES 018,021 FOR TRANSFER-IN SIDE OF TRANSACTION.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

015 – APPROPRIATION TRANSFER OUT (REV BUDGET)

TO RECORD THE TRANSFER-OUT OF REVENUE BUDGET FOR AN APPN SET UP AS A "COLLECTED REVENUE" APPN. MUST BE USED IN COMBINATION W/TCODE 012 TO CONCURRENTLY TRANS-OUT THE EXPENDITURE BUDGET SIDE OF THE APPN. SEE TCODES 018, 021 FOR TRANS-IN SIDE OF TRANS.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
20 BUDGETARY TCODES (REVENUE OBJECTS)
22 REFUND OF EXPENDITURE
30 REVENUES
32 TRANSFERS (WITHIN ST TREAS) REV OBJECTS
36 INACTIVE REVENUE OBJECTS

018 – APPROPRIATION TRANSFER IN (EXPEND BDGT)

TO RECORD THE TRANSFER-IN OF APPN AUTHORITY FOR AN APPN SET UP AS A "COMMITTED REVENUE" APPN. MUST BE USED IN COMBINATION WITH TCODE 021 IF THE APPN IS SET UP AS A "COLLECTED REVENUE" APPN. SEE TCODES 012,015 FOR TRANS-OUT SIDE OF TRANSACTION.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

021 – APPROPRIATION TRANSFER IN (REV BUDGET)

TO RECORD THE TRANSFER-IN OF REVENUE BUDGET FOR AN APPN SET UP AS A "COLLECTED REVENUE" APPN. MUST BE USED IN COMBINATION W/TCODE 018 TO CONCURRENTLY TRANS-IN THE EXPENDITURE BUDGET SIDE OF THE APPN. SEE TCODES 012,015 FOR TRANSFER-OUT SIDE OF TRANS.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
20 BUDGETARY TCODES (REVENUE OBJECTS)
22 REFUND OF EXPENDITURE
30 REVENUES
32 TRANSFERS (WITHIN ST TREAS) REV OBJECTS
36 INACTIVE REVENUE OBJECTS

036 – LAPSE COMMITTED REVENUE APPROPRIATIONS

TO LAPSE AN APPN SET UP AS A "COMMITTED REVENUE" APPN. IF AN APPN IS SET UP AS BOTH A "COMMITTED REVENUE" AND "COLLECTED REVENUE" APPN, TCODE 039 MUST BE USED TO LAPSE THE "COLLECTED REVENUE" PORTION OF THE APPN.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

039 – LAPSE COLLECTED REVENUE APPROPRIATIONS

TO LAPSE AN APPN SET UP AS A "COLLECTED REVENUE" APPN. IF THE APPN IS SET UP AS BOTH A "COLLECTED REVENUE" AND "COMMITTED REVENUE" APPN, TCODE 036 MUST BE USED TO LAPSE THE "COMMITTED REVENUE" PORTION OF THE APPN.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

040 – UB EXPENDITURE BUDGET-TRANSFER OUT

TO RECORD THE TRANSFER-OUT OF THE UNEXPENDED BALANCE ("UB") OF A "COMMITTED REVENUE" APPN FROM A PRIOR AY TO A CURRENT AY. MUST BE USED IN COMBINATION W/TCODE 041 IF THE APPN IS SET UP AS A COLLECTED REVENUE APPN.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

041 – UB REVENUE BUDGET-TRANSFER OUT

TO RECORD THE TRANSFER-OUT OF THE UNEXPENDED BALANCE ("UB") OF A REVENUE BUDGET FOR A "COLLECTED REVENUE" APPN FROM A PRIOR AY TO A CURRENT AY. MUST BE USED IN COMBINATION WITH TCODE 040 TO CONCURRENTLY TRAN-OUT THE EXP BUDGET SIDE OF THE APPN.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
20 BUDGETARY TCODES (REVENUE OBJECTS)
22 REFUND OF EXPENDITURE
30 REVENUES
32 TRANSFERS (WITHIN ST TREAS) REV OBJECTS
36 INACTIVE REVENUE OBJECTS

042 – UB EXPENDITURE BUDGET-TRANSFER IN

TO RECORD THE TRANSFER-IN OF THE UNEXPENDED BALANCE ("UB") OF A "COMMITTED REVENUE" APPN FROM A PRIOR AY TO A CURRENT AY. MUST BE USED IN COMBINATION W/TCODE 043 IF THE APPN IS SET UP AS A COLLECTED REVENUE APPN.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

043 – UB REVENUE BUDGET TRANSFER IN

TO RECORD THE TRANSFER-IN OF THE "UNEXPENDED BALANCE ("UB") OF A REVENUE BUDGET FOR A "COLLECTED REVENUE" APPN FROM A PRIOR AY TO A CURRENT AY. MUST BE USED IN COMBINATION W/TCODE 042 TO CONCURRENTLY TRAN-IN THE EXP BUDGET SIDE OF THE APPN.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
20 BUDGETARY TCODES (REVENUE OBJECTS)
22 REFUND OF EXPENDITURE
30 REVENUES
32 TRANSFERS (WITHIN ST TREAS) REV OBJECTS
36 INACTIVE REVENUE OBJECTS

050 – AGENCY ORIGINAL EXPENDITURE BUDGET

TO RECORD AN AGENCY'S ORIGINAL EXPENDITURE BUDGET. THIS TCODE WILL BE USED BY AGENCIES TO RECORD BUDGETS AT A LOWER LEVEL THAN THE STATEWIDE APPROPRIATION BUDGET.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
21 BUDGETARY TCODES (EXPENDITURE OBJECTS)
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
39 PASS-THROUGH EXPENDITURES
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

053 – AGENCY ORIGINAL REVENUE BUDGET

TO RECORD AN AGENCY'S ORIGINAL REVENUE BUDGET. THIS TCODE ALLOWS AGENCIES TO ESTABLISH REVENUE BUDGETS AT A LOWER LEVEL THAN THE STATEWIDE APPROPRIATIONS REVENUE BUDGET.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
20 BUDGETARY TCODES (REVENUE OBJECTS)
22 REFUND OF EXPENDITURE
30 REVENUES
36 INACTIVE REVENUE OBJECTS

056 – ADJUST AGENCY EXPENDITURE BUDGET

TO CHANGE AN AGENCY EXPENDITURE BUDGET. THIS TCODE ADJUST AGENCY'S BUDGETS THAT WERE ESTABLISHED WITH TCODE 050.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
39 PASS-THROUGH EXPENDITURES
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

059 – ADJUST AGENCY REVENUE BUDGET

TO ADJUST AN AGENCY'S ORIGINAL REVENUE BUDGET. THIS TCODE ADJUST THE OUTSTANDING BALANCE ESTABLISHED WITH TCODE 053.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

060 – AGENCY BUDGET TRANSFERS-IN (EXPEND BDGT)

TO RECORD AN AGENCY EXPENDITURE BUDGET TRANSFER IN. THIS TCODE SHOULD BE PROCESSED IN CONJUNCTION WITH TCODE 062.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

061 – AGENCY BUDGET TRANSFER-IN (REV BUDGET)

TO RECORD AN AGENCY REVENUE BUDGET TRANSFER IN. THIS TCODE SHOULD BE PROCESSED IN CONJUNCTION WITH TCODE 063.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

062 – AGENCY BUDGET TRANSFER-OUT (EXP BUDGET)

TO RECORD AN AGENCY EXPENDITURE BUDGET TRANSFER OUT. THIS TCODE SHOULD BE PROCESSED IN CONJUNCTION WITH TCODE 060.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

063 – AGENCY BUDGET TRANSFER-OUT (REV BUDGET)

TO RECORD AN AGENCY REVENUE BUDGET TRANSFER OUT. THIS TCODE SHOULD BE PROCESSED IN CONJUNCTION WITH TCODE 061.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

064 – AGENCY BUDGET ALLOTMENT

RECORD/ADJUST ALLOTMENT OF AGENCY BUDGET. MONTH OR QUARTER IS DETERMINED BY THE TRANSACTION EFFECTIVE DATE.

070 – RECORD SUBGRANTEE LOCAL MATCH BUDGET

ESTABLISH LOCAL MATCH PORTION (NON-REIMBURSABLE) OF SUBGRANTEE TOTAL BUDGET.

103 – ESTABLISH AN ACCOUNTS RECEIVABLE-BILLED

TO ESTABLISH AN ACCOUNT RECEIVABLE FOR A GOOD OR SERVICE FURNISHED BY AN AGY TO A PRIVATE INDI- VIDUAL OR ORGANIZATION FOR WHICH A BILLING HAS BEEN MADE. APPLIES TO RECEIPTS DEPOSITED INTO THE STATE TREASURY ONLY. SEE DEPOSIT TCODE 193.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

104 – ADJUST COLLECTION OF A/R BILLED

THIS TCODE SHOULD BE USED TO ADJUST THE BALANCE OF AN A/R BILLED DOC. BY ACTUALLY INCREASING OR DECREASING THE AMOUNTS COLLECTED & LIQUIDATED. SHOULD ONLY BE USED IN CONJUNCTION WITH A REVENUE REFUND OR COLLECTION THAT DID NOT LIQUIDATE.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

106 – ADJUST ACCOUNTS RECEIVABLE - BILLED

TO INCREASE OR DECREASE AN ACCOUNTS RECEIVABLE BILLED BALANCE (TCODE 103). FOR A DECREASE TRANS- ACTION, AN "R" MUST BE ENTERED IN THE REVERSE FIELD OF THE TRANSACTION.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

109 – ASSETS/LIABILITIES - GAAP AGENCY FUND

TO RECORD IN AN AGY FUND: 1. INVESTMENTS PURCHASED FROM LOCAL FUNDS; 2. NON-CASH SECURITIES HELD FOR COLLATERAL; 3. RECEIVABLES/LIABILITIES OF AGY FD (LIABILITIES MUST BE ENTERED WITH REVERSE CODE).

110 – REVERSAL ASSETS/LIABILITIES GAAP AGY FND

TO REVERSE AGENCY FUND TRANSACTIONS ENTERED FOR FINANCIAL REPORTING PURPOSES WITH TCODE 109.

111 – DUE FROM OTHER FUNDS - AGY FD TO AGY FD

TO RECORD RECEIVABLE 'DUE FROM OTHER FUNDS' IN AN AGENCY FUND WHICH WILL BE RECEIVED FROM ANOTHER AGENCY FUND.

112 – DUE TO OTHER FUNDS - AGY FD TO AGY FD

TO RECORD LIABILITY 'DUE TO OTHER FUNDS' IN AN AGENCY FUND WHICH WILL BE TRANSFERRED INTO ANOTHER AGENCY FUND.

113 – REVERSE DUE FROM AGY FDS TO AGY FDS

TO REVERSE 'DUE FROM OTHER FUNDS' ESTABLISHED WITH TCODE 111.

114 – REVERSE DUE TO AGY FDS TO AGY FDS

TO REVERSE 'DUE TO OTHER FUNDS' CREATED BY TCODE 112.

115 – DUE FROM - OPERATING FUND/AGENCY FUND

TO RECORD RECEIVABLE 'DUE FROM OTHER FUND' IN AN OPERATING FUND WHICH WILL BE RECEIVED FROM A GAAP AGENCY FUND.

Object
Group
Title
02 BOND PROCEEDS
04 HI ED INSTIT'L FDS ONLY(LOC FD ACT)REV
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

116 – DUE TO - OPERATING FUND/AGENCY FUND

TO RECORD LIABILITY 'DUE TO OTHER FUND' IN AN AGENCY FUND WHICH WILL BE TRANSFERRED INTO A GAAP OPERATING FUND.

117 – DUE FROM REVERSED - OPER FUND/AGY FUNDS

TO REVERSE 'DUE FROM OTHER FUNDS' CREATED ON TCODE 115.

Object
Group
Title
02 BOND PROCEEDS
04 HI ED INSTIT'L FDS ONLY(LOC FD ACT)REV
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES

118 – DUE TO REVERSED - OPER FUND/AGY FUND

TO REVERSE 'DUE TO OTHER FUNDS' RECORDED BY TCODE 116.

119 – RECORD ACCRUED FEDERAL REVENUE

TO RECORD ACCRUED FEDERAL REVENUE AT YEAR END. THE SYSTEM GENERATES A REVERSAL OF THE ACCRUAL WITH TCODE 120.

Object
Group
Title
30 REVENUES

120 – REVERSE ACCRUED FEDERAL REVENUE

TO REVERSE ACCRUED FEDERAL REVENUE WHICH WAS ESTABLISHED WITH TCODE 119.

Object
Group
Title
30 REVENUES

121 – ACCOUNTS RECEIVABLE-UNBILLED (RPTG AGYS)

TO RECORD THE TOTAL AMOUNT OF ACCTS RECEIVABLE NOT BILLED AS OF THE END OF THE ACCOUNTING PERIOD.

Object
Group
Title
02 BOND PROCEEDS
04 HI ED INSTIT'L FDS ONLY(LOC FD ACT)REV
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
18 FINANCIAL REPORTING (NON REVENUES)
22 REFUND OF EXPENDITURE
30 REVENUES

122 – USAS REVERSAL OF A/R-UNBILLED-REPORTING

TO RECORD THE REVERSAL OF TCODE 121 WHICH POSTED ACCOUNTS RECEIVABLE-UNBILLED. THIS TCODE WILL BE SYSTEM GENERATED.

Object
Group
Title
02 BOND PROCEEDS
04 HI ED INSTIT'L FDS ONLY(LOC FD ACT)REV
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
18 FINANCIAL REPORTING (NON REVENUES)
22 REFUND OF EXPENDITURE
30 REVENUES

128 – A/R NSF CHECKS-REFUND OF EXPENDITURE

TO ESTABLISH AN A/R INSUFFICIENT FUND CHECKS (NSF) BALANCE FOR A REFUND OF EXPENDITURE. THIS TCODE IS SUPPORTED IN THE DOCUMENT FILE.

Object
Group
Title
03 BOND PAYMENTS
07 INV/EQ HLDG PURCH&AMORT PREM/DISC ON INV
10 EXPENDITURES
13 LOANS-EXPENDITURE OBJECTS
17 AGENCY/TRUST TRANSACTIONS-EXP OBJECTS
28 TRANSFERS(STATE TREASURY TO LOCAL FUNDS)
40 PAYROLL
41 TRAVEL (PAYROLL TYPES)
50 OBSOLETE EXPENDITURE COBJS FOR PAYMENTS

129 – A/R NSF CHECKS-STATE TREASURY DEPOSIT

TO ESTABLISH AN A/R INSUFFICIENT FUND CHECKS (NSF) BALANCE FOR A TREASURY DEPOSIT. THIS TRANSACTION IS SUPPORTED IN THE DOCUMENT FILE.

Object
Group
Title
02 BOND PROCEEDS
06 INV/EQ HLDG SALES&AMORT PREM/DISC ON INV
08 REIMB-REV FOR AGY AFR/EXP REDUC FOR CAFR
12 LOANS-REVENUE OBJECTS
16 AGENCY/TRUST TRANSACTIONS-REV OBJECTS
22 REFUND OF EXPENDITURE
30 REVENUES
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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