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Transparency Requirements: State Revenue and Spending Tools

Issued: Aug. 8, 2007
Updated: April 26, 2023 – View Changes

FPP G.004


Applicable to

State agencies and institutions of higher education.


House Bill 3430 enacted by the 80th Legislature required the Texas Comptroller of Public Accounts to create an online state expenditure database to make state spending transparent to the public by Oct. 1, 2007. The Comptroller’s expenditure database is accessible through the State Revenue and Expenditure Dashboard, formerly known as Where the Money Goes database.


Link to State Expenditure Database

State agencies and institutions of higher education that have a generally accessible website must include a link to Transparency: State Revenue and Spending web page on their websites. Full link:

Confidentiality Requirements

The liability for the release of confidential information due to an incorrect confidentiality indicator lies with the agency submitting the confidential transaction. See USAS and CAPPS Financials Confidentiality Indicator (FPP E.045).

Class and Item Reports

To the extent maintained by their accounting systems in a reportable format, agencies and institutions are required to provide the Comptroller’s office quarterly reports on purchases by class and item as defined by the National Institute of Governmental Purchasers (NIGP codes, previously known as TBPC class and item codes). This information is used for the purchasing code search available on the State Revenue and Expenditure database. Class and item data report transmission instructions are available.

CAPPS logo

Class and Item reporting is automated for CAPPS Central agencies - these agencies do not need to submit Class and Item data to the Comptroller’s office.

Data Center and Information

The availability of raw data is essential to an accountable and open government. In recognition of this, the Comptroller’s office maintains an Open Data Center as part of its commitment to government transparency. See the Open Data Center on the Comptroller’s website for details.

Legal citation

Texas Government Code, Section 403.024


CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to This Document
Date Updates
04/26/2023 Updated to reflect current database name and general updates
10/07/2016 Changed links to reflect rebuild of Comptroller.Texas.Gov
03/14/2016 Updated to reflect USAS and CAPPS Financials Confidentiality Indicator (FPP E.045)