Entering Higher Education Expenditure Activity in USAS for USAS/ABEST Reconciliation
Object Codes
Amounts entered in USAS for D23 Fund 7999 can be at a summary level using the following object codes:
| Comptroller Object |
LBB Object of Expense |
LBB Object Code Title |
|---|---|---|
| 7010 | 1001 | Salaries and Wages |
| 7535 | 1002 | Other Personnel Costs |
| 7545 | 1005 | Faculty Salaries (Higher Education Only) |
| 7009 | 1010 | Prof Sal-Faculty Equivalent (Higher Education Only) |
| 7011 | 1015 | Prof. Sal-Extension (Texas Agricultural Extension Service Only) |
| 7253 | 2001 | Professional Fees and Services |
| 7304 | 2002 | Fuels and Lubricants |
| 7300 | 2003 | Consumable Supplies |
| 7524 | 2004 | Utilities |
| 7101 | 2005 | Travel – In-State |
| 7111 | 2005 | Travel – Out-of-State |
| 7462 | 2006 | Rent – Building |
| 7406 | 2007 | Rent – Machine and Other |
| 7546 | 2009 | Other Operating Expense |
| 7679 | 3001 | Client Services |
| 7547 | 5000 | Capital Expenditures |
Note: For appropriated funds held outside the state treasury, institutions must enter the expenditure information using valid program cost accounts (PCAs) so the expenditures post to the proper program code/strategy found on the agency’s strategic crosswalk. PCA 99999 cannot be used.