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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Issued: July 30, 2010
Updated: Sept. 7, 2018 – View Changes

FPP B.011


Applicable to

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 treasury:

  • D23 Fund 7999 – Other Educational and General Expenditures

To meet USAS/ABEST reconciliation requirements, institutions must enter fiscal 2018 expenditure activity for these funds into USAS by Oct. 30.

Changes to this Document
09/07/2018 Updated dates to reflect fiscal 2018 activity deadline
09/08/2017 Updated dates to reflect fiscal 2017 activity deadline
09/09/2016 Updated dates to reflect fiscal 2016 activity deadline
09/11/2015 Updated dates to reflect fiscal 2015 activity deadline
Glenn Hegar
Texas Comptroller of Public Accounts
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