Institutions of higher education
Note: Does not apply to community/junior colleges
The Legislative Budget Board (LBB) uses the Automated Budget and Evaluation System of Texas (ABEST) to support the appropriation process and the reporting requirements of the General Appropriations Act, Article IX, Section 7.01 and Texas Government Code Sections, 403.021(g) and 403.036(c).
The Uniform Statewide Accounting System (USAS) and ABEST reconciliation process is designed to load ABEST with actual USAS expenditures by LBB program code and LBB object of expense. Although the expenditures are not loaded at the appropriated fund level, the appropriated fund level is identified when the method of finance is distributed in ABEST.
Institutions hold the following appropriated funds outside the state’s treasury:
- D23 Fund 7999 – Local Funds in MOF & Institutional Funds
To meet USAS/ABEST reconciliation requirements, institutions must enter fiscal 2019 expenditure activity for these funds into USAS by Oct. 30.
Amounts entered into USAS for D23 Fund 7999 can be at a summary level using the following object codes:
|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|
|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|
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.
ABEST mapping should only be requested when the agency expending the funds was not the agency that was appropriated the funds (Ex: Tuition Revenue Bonds). When an appropriation expenditure does not roll to ABEST due to an incorrect GL, PCA or object code, correcting entries must be posted in USAS prior to year-end close. ABEST mapping should not take the place of such correcting entries.
|09/06/2019||Updated dates to reflect fiscal 2019 activity deadline|
|09/07/2018||Updated dates to reflect fiscal 2018 activity deadline|
|09/08/2017||Updated dates to reflect fiscal 2017 activity deadline|