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Entering Higher Education Expenditure Activity Into USAS for USAS/ABEST Reconciliation

FPP B.011

Object Codes

Amounts entered into USAS for D23 Fund 7999 can be at a summary level using the following object codes:

Comptroller
Object Code
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 (Hi.Ed Only)
7011 1015 Prof. Sal-Extension (Tx Agri Ext Ser 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.

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