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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS T-Code Reference Guide
Transaction Codes Sorted by Financial Table with Balance Types
Financial Table AB – Agency Budget

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Balance Type 09 – AGY ORIGINAL BDGT

T-CodeTitle
050 AGENCY ORIGINAL EXPENDITURE BUDGET

Balance Type 10 – AGY BDGT REVISION

T-CodeTitle
056 ADJUST AGENCY EXPENDITURE BUDGET
060 AGENCY BUDGET TRANSFERS-IN (EXPEND BDGT)
062 AGENCY BUDGET TRANSFER-OUT (EXP BUDGET)

Balance Type 11 – EST COL REVENUE

T-CodeTitle
053 AGENCY ORIGINAL REVENUE BUDGET
059 ADJUST AGENCY REVENUE BUDGET
061 AGENCY BUDGET TRANSFER-IN (REV BUDGET)
063 AGENCY BUDGET TRANSFER-OUT (REV BUDGET)

Balance Type 12 – CASH REVENUES

T-CodeTitle
145 DEPOSIT OF PASS-THRU REVENUE IN TREASURY
149 DEPOSITS IN EXCESS OF P/T REVENUE BUDGET
150 WARRANT CANCELLATION-REFUND OF REVENUE
153 RETURNED ITEMS - STATE TREASURY DEPOSIT
156 NSF CHECK - SUSPENSE FUND COLLECTIONS
165 RECORD DEPOSIT FROM US TREASURY - FED
166 CASH SWEEP OF LOCAL SALES TAXES
167 RECORD REVENUE DEPOSIT IN FED TREASURY
172 TREASURY DEPOSIT-CASH IN TRANSIT
173 DEFERRED REVENUE-TREASURY DEPOSIT
177 SALE-INVEST/ASSET/BOND/REPAY LOAN(PRPFD)
179 DEPOSITS IN EXCESS OF REVENUE BUDGET
183 RECORD CLOS/DECR OF IMPREST,PTY,TRV ACCT
184 FOR STATE TREASURY USE ONLY
185 RECEIPT A/R NSF CHECKS-SUSPENSE FUNDS
187 RECORD BONDS PROCEEDS-PROPRIETARY FUNDS
188 DEPOSIT FOR SUSP OR FDS HELD FOR OTHERS
190 RECEIPT A/R NSF CHECKS-TREASURY DEPOSIT
191 BOND PROCEEDS/SALE OF CAP ASSETS/SCA-OFS
193 RECEIPT A/R BILLED - TREASURY DEPOSIT
195 RECORD DEPOSIT OF REVENUE IN TREASURY
349 PAYROLL CASH INCREASE- 401K AND DD
361 RECORD MANUAL REF OF REV WT EXP (FT09)
369 DIRECT DEPOSIT TRANSFER IN
382 DISBRSMNT FOR RFND-SUSPENSE FND COLLCTNS
383 PYMT OF VOUCHER PAYBLE-REFUND OF REVENUE
384 PAYMENT OF V/P - REFUND OF REVENUE
389 TO RECORD MANUAL REF OF REV WT EXPEDITES
405 REVENUE TRANSFER-IN
406 REVENUE TRANSFER-OUT
413 CASH CLEARANCE FROM GAAP AGENCY FUNDS
414 REV RECOG-CONVERT FROM GAAP AGENCY FUND
417 INTERAGENCY RECEIPT NON ITV
449 TRANSFER IN - REVENUE
469 SYSTEM REVERSAL ACCRUED REVENUE TRANS IN
470 SYSTEM REVERSAL ACCRUED REVENUE TRAN OUT
737 RECEIPT OF FEDERAL GRANT RECEIVABLE
766 RTI-LIQUID'N OF ACCR'D REVENUE TRANSFER
769 RTI-LIQUID'N OF ACCR'D REV TRANSFER-OUT
771 RTI-LIQUID'N OF ACCR'D PASS-THRU REV
869 TREASURY DEPOSIT-SUSPENSE FND COLLECTION
880 COBRA STIMULUS CASH REIMBURSEMENT
889 SPRS TREASURY DEPOSIT- SUSP FND COLLECTN
921 RECEIPT OF INTERAGENCY PAYMENT
934 SYSTEM GENERATED REFUND/REVENUE-NON-ITV
950 WARRANT CANCELLATION-REFUND OF REVENUE
952 WARRANT CANCELLATION-SUSPENSE REFUND REV
953 WARRANT CANCELLATION-FUNDS HELD IN CUSTD
961 INTERAGENCY PMT REFUND- SYSTEM GENERATED
964 PASS-THRU REFUND-DUE TO (SYSTEM GEN.)
970 RECEIPT OF INTERAGY PMT W/BUDGET INCREAS
971 RECEIPT OF INTERAGENCY PAYMENT

Balance Type 14 – ACCRUED REVENUES

T-CodeTitle
103 ESTABLISH AN ACCOUNTS RECEIVABLE-BILLED
104 ADJUST COLLECTION OF A/R BILLED
106 ADJUST ACCOUNTS RECEIVABLE - BILLED
115 DUE FROM - OPERATING FUND/AGENCY FUND
117 DUE FROM REVERSED - OPER FUND/AGY FUNDS
119 RECORD ACCRUED FEDERAL REVENUE
120 REVERSE ACCRUED FEDERAL REVENUE
121 ACCOUNTS RECEIVABLE-UNBILLED (RPTG AGYS)
122 USAS REVERSAL OF A/R-UNBILLED-REPORTING
129 A/R NSF CHECKS-STATE TREASURY DEPOSIT
133 ADJUST A/R NSF CHECKS-TREASURY DEPOSIT
135 REVENUE ACCRUALS WITH AUTO REV(RPT AGYS)
136 REVERSAL OF REVENUE ACCRUALS (RPT AGYS)
168 RECEIPT OF CASH ON HAND
190 RECEIPT A/R NSF CHECKS-TREASURY DEPOSIT
193 RECEIPT A/R BILLED - TREASURY DEPOSIT
222 VOUCHERS PAYABLE - REFUND OF REVENUE
229 REFUND OF REVENUE-FUNDS HELD FOR OTHERS
255 V/P REFUND OF REV-SUMMARY PAYEE NUMBER
256 V/P RFUND OF REV REIMBURSEMENT DETAIL
258 V/P SMMRY PAYEE SUSPENSE FNDS RFND - REV
260 VOUCHERS PAYABLE-PURCHASE ACC. INT/DIV
272 REFUND OF PASS THRU-DUE TO
273 RTI-ACCRUED PASS-THROUGH REVENUE
278 RTI-ACCRUED REVENUE TRANSFER-OUT
348 PAYROLL ACCRUAL-401K AND DD
349 PAYROLL CASH INCREASE- 401K AND DD
383 PYMT OF VOUCHER PAYBLE-REFUND OF REVENUE
422 RECORD ACCOUNTS PAYABLE-REFUNDS OF REV
423 USAS REVERSAL OF A/P REFUNDS OF REVENUE
465 ACCRUED REVENUE TRANSFER IN
466 ACCRUED REVENUE TRANSFER OUT
469 SYSTEM REVERSAL ACCRUED REVENUE TRANS IN
470 SYSTEM REVERSAL ACCRUED REVENUE TRAN OUT
474 RTI-ESTAB DUE FROM OTH FDS/FT 09 TO FT09
481 PASS-THROUGH FUNDS-INCREASE P-T REVENUES
483 PASS-THROUGH FUNDS-DECREASE P-T REVENUES
487 RTI-ACCRUED EXPEND REIMBURSEMT W/LIQ'N
488 RTI-ESTAB ACCRUED REVENUE TRANSFER-OUT
489 RTI-ESTAB DUE FROM OTHER FUNDS/REV RECOG
735 ESTABLISH A FEDERAL GRANT RECEIVABLE
736 ADJUST FEDERAL GRANT RECEIVABLE
737 RECEIPT OF FEDERAL GRANT RECEIVABLE
757 ESTABLISH DUE TO-PASS THRU FUNDS
759 REVERSE ACCRUED REVENUE/DUE FROM
760 ESTABLISH DUE TO-PASS THRU FUNDS
762 REVERSE ACCRUED REVENUE/DUE TO
766 RTI-LIQUID'N OF ACCR'D REVENUE TRANSFER
767 RTI-ESTABLISH DUE TO OTHER FUNDS/DEC REV
769 RTI-LIQUID'N OF ACCR'D REV TRANSFER-OUT
771 RTI-LIQUID'N OF ACCR'D PASS-THRU REV
879 COBRA STIMULUS REIMBURSEMENT ACCRUAL
880 COBRA STIMULUS CASH REIMBURSEMENT
961 INTERAGENCY PMT REFUND- SYSTEM GENERATED
963 PASS THROUGH REFUND-DUE TO(SYSTEM GEN.)
964 PASS-THRU REFUND-DUE TO (SYSTEM GEN.)

Balance Type 15 – CASH EXPEND

T-CodeTitle
154 NSF CHECK - REFUND OF EXPENDITURE
180 RECORD REFUND OF EXPENDITURE
181 REFUND OF EXPENDITURE-SUSPENSE FND DEPOS
192 RECEIPT A/R NSF CHECKS-REFUND OF EXPEND
198 REFUND OF SUBGRANTEE ADVANCE
250 PAYMENT OF ITV PAYABLE
254 PAYMENT - NON WARRANT ISSUE FOR APS 001
257 EXPEND. FOR PAYMENTS ISSUED OUTSIDE USAS
265 FEES PAID BY TREASURY OUTSIDE USAS
266 REPAYMENT TO US TREASURY - FEDERAL
267 CHILD SUPPORT SUMMARY WARRANT CHANGES
269 RECORD EXP FROM US TREASURY - FEDERAL
283 LIQ-ACCRUED ALLOCATION OF CASH REFUNDS
285 LIQ-ACCRUED ALLOCATION OF CASH TRANSFERS
287 LIQ-ACCRUED ALLOCATION OF CASH REFUNDS
289 LIQ-ACCRUED ALLOCATION OF CASH TRANSFERS
297 ALLOCATION OF CASH REFUNDS
298 ALLOCATION OF CASH REFUNDS
300 ALLOCATION OF CASH TRANSFERS
303 DIRECT STRATEGY ALLOC IN - CASH EXPEND
304 DIRECT STRATEGY ALLOC OUT - CASH EXPEND
364 DIR STRAT ALL IN-DUE TO RVS. ITV
365 DIR STRAT ALL OUT-DUE FR-RVS.ITV
368 PAYROLL EXPENDITURE DD AND 401K
372 COST ALLC.SYSTEM REV.-ACCRUED EXP TRS-IN
373 COST ALLC.SYST REV.-ACCRUED EXP TRS OUT
376 YR END SYS REV-ACCRUED ADMIN ALLOC-IN
377 YR END SYS REV-ACCRUED ADMIN ALLOC-OUT
378 TO RECORD MANUAL EXP WT EXPEDITES (FT09)
379 PAYMENT OF VOUCHERS PAYABLE
380 PAYMENT OF VOUCHERS PAYABLE
381 EXPENDITURE ADJUSTMENT-CREDIT MEMO
386 PAYROLL REIMBURSEMENT CASH EXPENDITURES
387 PAYMENT OF INTEREST
388 TO RECORD MANUAL EXP WARRANT EXPEDITES
390 PAYROLL CASH EXPENDITURES - MONTHLY
391 PAYROLL CASH EXPENDITURES - BIMONTHLY
392 PAYROLL CASH EXP - ANNUITANT/OTHER
400 ADJUSTMENTS - HOTEL TAX REFUNDS
407 EXPENDITURE TRANSFERS-OUT
408 EXPENDITURE TRANSFER-IN
416 INTERAGENCY PAYMENT - NON ITV
448 TRANSFER OUT-EXPENDITURES
471 SYSTEM REVERSAL ACCRUED EXP TRANSFER IN
472 SYSTEM REVERSAL ACCRUED EXP TRANSFER OUT
520 PAYMENT DUE TO
681 PAYMENT OF 401K CONVERSION BALANCE
764 RTI-LIQUID'N OF ACCRD REDUCT'N OF EXPEND
765 RTI-LIQUID'N OF ACCR'D EXP REIMB/TRSFR
770 RTI-LIQUID'N OF ACCR'D PASS-THRU EXPEND
915 TINS EXPENDITURE PAYEE CORRECTION-OUT
916 TINS EXPENDITURE PAYEE CORRECTION-IN
924 SYSTEM GENERATED REFUND/EXPEND-NON-ITV
931 INTERAGENCY PAYMENT
951 WARRANT CANCELLATION - EXPENDITURES
954 WARRANT CANCELLATION-SUSPENSE FND COLLEC
955 WARRANT CANCELLATION-AGY FUNDS RECEIPTS
956 WARRANT CANCELLATION - CREDIT MEMO
958 CANCELLATION-BUDGET GRANT TO LOCAL ACCT
960 INTERAGENCY PAYMENT - SYSTEM GENERATED
972 RECEIPT OF INTERAGENCY PAYMENT
977 RECEIPT PASS-THRU REFUND-DUE FROM

Balance Type 16 – CASH RSRVD - PR

T-CodeTitle
246 V/P PAYROLL REIMBURSEMENT PAYEE DETAIL
330 DIRECT STRATEGY ALLOC IN-PAYROLL
331 DIRECT STRATEGY ALLOC OUT-PAYROLL
346 DIRECT STRAT.ALLOC IN REVERSAL-PAYROLL
347 DIRECT STRAT.ALLOC OUT REVERSAL-PAYROLL
386 PAYROLL REIMBURSEMENT CASH EXPENDITURES
390 PAYROLL CASH EXPENDITURES - MONTHLY
391 PAYROLL CASH EXPENDITURES - BIMONTHLY
392 PAYROLL CASH EXP - ANNUITANT/OTHER
821 PAYROLL GROSS CHARGES - ANNUITANT
822 PAYROLL GROSS ADJ-ANNUITANT
860 USPS TRIAL PAYROLL
861 USPS EXPENDITURE TRANSFER
862 USPS WARRANT ISSUES
863 USPS DIRECT DEPOSIT ISSUES
864 USPS ERS DEDUCTIONS
865 USPS OTHER DEDUCTIONS
866 USPS IRS DEDUCTIONS
867 USPS TRS DEDUCTION
872 USPS/SPRS WARRANT ISSUES
873 USPS/SPRS DIRECT DEPOSIT ISSUES
874 USPS/SPRS ERS DEDUCTION
875 USPS/SPRS OTHER DEDUCTIONS
876 USPS/SPRS IRS DEDUCTION
877 USPS/SPRS TRS DEDUCTION
881 SPRS EXPENDITURE TRANSFERS
882 SPRS EMPLOYEE NET
883 SPRS NET DD, DD CANCEL/RTN MNY/CB
884 SPRS ERS DEDUCTIONS
885 SPRS OTHER DEDUCTIONS
886 SPRS IRS DEDUCTION
887 SPRS TRS DEDUCTION

Balance Type 17 – ACCRUED EXPEND

T-CodeTitle
128 A/R NSF CHECKS-REFUND OF EXPENDITURE
132 ADJUST A/R NSF CHECKS-REFUND OF EXPEND
192 RECEIPT A/R NSF CHECKS-REFUND OF EXPEND
223 V/P NON-PR DIRECT BILLED DETAIL - ENC
225 ESTABLISH VOUCHERS PAYABLE
226 VOUCHERS PAYABLE--LOTTERY REIMBURSEMENT
228 VOUCHERS PAYABLE PRE-ENCUMBERED
231 VOUCHER PAYABLE - ENCUMBERED
232 VOUCHERS PAYABLE-AGY FUNDS DISBURSEMENT
234 V/P SUMMARY PAYEE SUSPENSE FND COLLECTNS
235 VOUCHERS PAYABLE-SUSPENSE FND COLLECTION
236 RECORD CONTRACT PAYABLE RETAINAGE-ENCUMB
237 RECORD CONTRACT PAYABLE RETAINAGE-NOT EN
238 V/P PREPAID ITEMS - PROPRIETARY FUNDS
239 V/P CONSUMABLE INVENTORY-PROPRIETARY FND
240 VOUCHER PAYABLE-SUBGRANTEE ADVANCE
241 V/P MERCHANDISE INVENTORY-PROPRIETARY FD
244 V/P BOND PRINCIPAL PAYMENT-PROPRIETARY
245 V/P EXPENDITURE SUMMARY PAYEE NUMBER
247 V/P NON-PAYROLL REIMBURSEMENT DETAIL
248 VOUCHERS PAYABLE - CREDIT MEMO
249 V/P CONTRACT PAYABLE RETAINAGE
253 BUDGETED GRANTS TO LOCAL ACCOUNTS
261 INVEST, LOAN REC, ASSETS (PROP FUND)
263 CREATION/INCR TO IMPR,PTY TRVL CASH ACCT
264 V/P NON-PAYROLL DIRECT BILLED DETAIL
268 RTI-ESTAB PASS-THRU ACCR'D EXPEND-LOCAL
274 RTI-ESTAB PASS-THRU ACCR'D EXPEND
275 DUE TO&LIQ ENCUMB-PASS THRU WITHIN TRSRY
280 ESTABLISH TEA SCHOOL FOUNDATION PAYMENTS
282 ACCRUED ALLOCATION OF CASH REFUNDS
283 LIQ-ACCRUED ALLOCATION OF CASH REFUNDS
284 ACCRUED ALLOCATION OF CASH TRANSFERS
285 LIQ-ACCRUED ALLOCATION OF CASH TRANSFERS
286 ACCRUED ALLOCATION OF CASH REFUNDS
287 LIQ-ACCRUED ALLOCATION OF CASH REFUNDS
288 ACCRUED ALLOCATION OF CASH TRANSFERS
289 LIQ-ACCRUED ALLOCATION OF CASH TRANSFERS
320 DIRECT STRATEGY ALLOC IN-VOUCHER PAYABLE
321 DIRECT STRAT. ALLOC OUT-VOUCHER PAYABLE
322 DIRECT STRAT. ALLOC IN-ACCOUNT PAYABLE
323 DIRECT STRAT. ALLOC OUT-ACCOUNT PAYABLE
332 ADMIN ALLOC IN REVERSAL-YEAR END-VP
336 DIRECT STRATEGY ALLOC IN REVERSAL-VP
337 DIRECT STRATEGY ALLOC OUT REVERSAL-VP
338 DIRECT STRATEGY ALLOC IN REVERSAL-AP
339 DIRECT STRATEGY ALLOC OUT REVERSAL-AP
364 DIR STRAT ALL IN-DUE TO RVS. ITV
365 DIR STRAT ALL OUT-DUE FR-RVS.ITV
366 COST ALLC. ACCRUED EXPEND TRANS.-IN
367 COST ALLC. ACCRUED EXPEND TRANS.-OUT
372 COST ALLC.SYSTEM REV.-ACCRUED EXP TRS-IN
373 COST ALLC.SYST REV.-ACCRUED EXP TRS OUT
376 YR END SYS REV-ACCRUED ADMIN ALLOC-IN
377 YR END SYS REV-ACCRUED ADMIN ALLOC-OUT
380 PAYMENT OF VOUCHERS PAYABLE
381 EXPENDITURE ADJUSTMENT-CREDIT MEMO
418 RECORD ACCOUNTS PAYABLE
419 USAS REVERSAL OF ACCOUNTS PAYABLE
420 RECORD ACCOUNTS PAYABLE
421 USAS REVERSAL OF ACCOUNTS PAYABLE
467 ACCRUED EXPENDITURE TRANSFER IN
468 ACCRUED EXPENDITURE TRANSFER OUT
471 SYSTEM REVERSAL ACCRUED EXP TRANSFER IN
472 SYSTEM REVERSAL ACCRUED EXP TRANSFER OUT
482 PASS-THROUGH FUNDS-ACCRUED EXP/DUE TO
484 PASS-THROUGH FUNDS-DECREASE P-T EXPEND
485 RTI-ESTAB INTERAGY ACCR'D EXPEND REIMB
486 RTI-ACCR'D REDUCTION OF EXPEND W/ LIQUID
520 PAYMENT DUE TO
758 PASS-THROUGH FUNDS-ACCRUED EXP/DUE TO
761 PASS-THROUGH FUNDS-ACCRUED EXP/DUE TO
763 RTI-RVRS & RE-EST ACCR'DD EXP REIMB
764 RTI-LIQUID'N OF ACCRD REDUCT'N OF EXPEND
765 RTI-LIQUID'N OF ACCR'D EXP REIMB/TRSFR
768 RTI-RVRS & RE-EST ACCR' PASS-THRU EXPEND
770 RTI-LIQUID'N OF ACCR'D PASS-THRU EXPEND
933 REVERSE PAYABLE-DUE TO OTHER FUNDS
960 INTERAGENCY PAYMENT - SYSTEM GENERATED
976 RECEIPT OF PASS-THROUGH REFUND-DUE FROM
977 RECEIPT PASS-THRU REFUND-DUE FROM

Balance Type 18 – ENC OUTSTAND

T-CodeTitle
205 SUBGRANTEE AWARD-ENCUMBRANCE
206 ADJUST SUBGRANTEE AWARD-ENCUMBRANCE
207 RECORD ENCUMBRANCES (REPORTING AGENCIES)
210 ESTABLISH ORIGINAL ENCUMBRANCE
211 USAS REVERSAL OF ENCUMBRANCES-REPORTING
213 ESTABLISH ENCUMBRANCE - PRE-ENCUMBERED
214 ADJ ORIGINAL ENC - ADD NEW SFX RECORDS
216 ADJ ORIGINAL ENC - EXISTING SFX ONLY
217 CANCEL ORIGINAL ENCUMBRANCE
223 V/P NON-PR DIRECT BILLED DETAIL - ENC
231 VOUCHER PAYABLE - ENCUMBERED
236 RECORD CONTRACT PAYABLE RETAINAGE-ENCUMB
240 VOUCHER PAYABLE-SUBGRANTEE ADVANCE
275 DUE TO&LIQ ENCUMB-PASS THRU WITHIN TRSRY
625 INITIAL LOAD ENCUMBRANCE BALANCE

Balance Type 19 – PRE-ENC OUTSTAND

T-CodeTitle
200 ESTABLISH ORIGINAL PRE-ENCUMBRANCE
203 ADJUST ORIGINAL PRE-ENCUMBRANCE
208 RECORD PRE-ENCUMBRANCE (REPORTING AGYS)
212 USAS REVERSAL OF PRE-ENCUMBRANCES-RPTG
213 ESTABLISH ENCUMBRANCE - PRE-ENCUMBERED
220 CANCEL ORIGINAL PRE-ENCUMBRANCE
228 VOUCHERS PAYABLE PRE-ENCUMBERED

Balance Type 24 – AGY BDGT ALLOT

T-CodeTitle
064 AGENCY BUDGET ALLOTMENT
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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