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

Issued: July 30, 2010
Updated: Sept. 1, 2023 – 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 – Local Funds in MOF & Institutional Funds

To meet USAS/ABEST reconciliation requirements, institutions must enter fiscal 2023 expenditure activity for these funds into USAS by Nov. 1.

Changes to This Document
Date Updates
09/01/2023 Updated dates to reflect fiscal 2023 activity deadline
09/02/2022 Updated dates to reflect fiscal 2022 activity deadline
09/03/2021 Updated dates to reflect fiscal 2021 activity deadline
09/04/2020 Updated dates to reflect fiscal 2020 activity deadline
09/06/2019 Updated dates to reflect fiscal 2019 activity deadline