Object Codes by Major Spending CategoryThe specific objects of expenditure that comprise each of the major spending categories are as follows:
2005 Expenditures INTERGOVERNMENTAL PAYMENTS 7383 Textbooks for Public Free Schools $70,106,194 7601 Grants-Elementary and Secondary Schools 3,973,949,545 7602 School Apportionment-Foundation Program 10,614,630,937 7603 Grants-Junior Colleges 856,483,603 7604 Grants-Senior Colleges and Universities 127,988,255 7611 Payments/Grants-Cities 355,123,492 7612 Payments/Grants-Counties 500,337,052 7613 Payments/Grants-Other Political Subdivisions 580,141,395 7621 Grants-Council of Governments 150,256,213 7622 Grants-Judicial Districts 218,517,482 7683 Allocation to Cities-Mixed Beverage Tax 45,218,265 7684 Allocation to Counties-Mixed Beverage Tax 48,443,548 Total Intergovernmental Payments $17,541,195,981 LABOR COSTS Salaries and Wages 7001 Salaries and Wages-Line Item Exempt Positions $80,053,748 7002 Salaries and Wages-Classified and Non-Classified Permanent Full-Time Employees 4,411,366,886 7003 Salaries and Wages-Classified and Non-Classified Permanent Part-Time Employees 46,629,755 7004 Salaries and Wages-Classified and Non-Classified Non-Permanent Full-Time Employees 17,551,725 7005 Salaries and Wages-Classified and Non-Classified Non-Permanent Part-Time Employees 4,753,413 7006 Salaries and Wages-Hourly Full-Time Employees 70,680,840 7007 Salaries and Wages-Hourly Part-Time Employees 6,953,617 7008 Higher Education Salaries-Faculty/Academic Employees 1,505,694,911 7009 Higher Education Salaries-Faculty/Academic Equivalent Employees 38,832,547 7010 Higher Education Salaries-Professional/Administrative Employees 640,312,433 7011 Higher Education Salaries-Extension-Professional/Administrative Employees 13,303,959 7014 Higher Education Salaries-Student Employees 157,966,489 7015 Higher Education Salaries-Classified Employees 896,216,876 7016 Salaries and Wages-Employees Receiving Twice-a-Month Salary Payment 96,601,043 7017 One-Time Merit Increase 20,834,657 7018 Hardship Stations Pay 81,600 7019 Compensatory Time Pay 5,720,105 7020 Hazardous Duty Pay 27,833,344 7021 Overtime Pay 67,326,835 7022 Longevity Pay 100,021,451 7023 Lump Sum Termination Payment 46,594,562 7024 Termination Pay-Death Benefits 1,192,999 7025 Compensatory or Salary Per Diem 385,772 7028 Productivity Bonus Awards 1,469,481 7030 Employee Incentive Bonus 10,703 7031 Emoluments and Allowances 17,513,524 7046 Food Stamp Bonus Pay 5,328,900 7047 Recruitment and Retention Bonuses 152,100 7050 Benefit Replacement Pay 63,265,573 7075 Retirement Incentive Payment 24,130,647 Total Salaries And Wages $8,368,780,495 Employee Benefits 7032 Employees Retirement-State Contribution $284,161,679 7041 Employee Insurance Payments- (Employer Contribution) 1,377,489,243 7043 F.I.C.A. Employer Matching Contribution 585,308,083 7048 Performance Rewards 56,133 7052 Unemployment Compensation Benefits-Special Fund Reimbursement 16,584,627 7061 Workers' Compensation Claims-Self Insurance Program 6,932,092 7062 Workers' Compensation-Indemnity Payments 21,428,821 7080 Retirement-Service Credit for Accumulated Sick Leave -855 7082 Retirement/Benefits Payments-Judicial Retirement System 22,278,335 7086 Optional Retirement-State Match 134,082,688 7092 Ranger Pensions 1,880 7231 Workers' Compensation-Medical Services and Attorney Payments 32,529,127 7232 Workers' Compensation Self Insurance Programs-Medical Services and Attorney Payments 2,887,674 7233 Employee Benefit Payments 3,038,184,192 7917 Allocations from Fund 0001 to TRS Funds 0960, 0989, 5031 and 5039 1,570,969,386 Total Employee Benefits $7,092,893,105 Travel 7101 Travel In-State-Public Transportation Fares $12,640,694 7102 Travel In-State-Mileage 36,612,754 7103 Travel-Per Diem, Non-Overnight Travel-Legislature 103,809 7104 Travel In-State-Actual Meal and Lodging Expenses-Overnight Travel 305,585 7105 Travel In-State-Incidental Expenses 4,503,194 7106 Travel In-State-Meals and Lodging 33,379,683 7107 Travel In-State-Non-Overnight Travel (Meals) 1,042,563 7108 Travel In-State-Actual Expense Meals-No Overnight Travel 34,791 7110 Travel In-State-Board or Commission Member Meal and Lodging Expenses 513,053 7111 Travel Out-of-State-Public Transportation Fares 4,410,406 7112 Travel Out-of-State-Mileage 337,743 7113 Travel-Per Diem, Overnight Travel-Legislature 423,178 7114 Travel Out-of-State-Actual Meal and Lodging Expenses, Overnight Travel 527,397 7115 Travel Out-of-State-Incidental Expenses 818,187 7116 Travel Out-of-State-Meals and Lodging Not to Exceed the Locality-Based Allowance 4,404,441 7117 Travel Out-of-State-Non-Overnight Travel (Meals) 2,977 7118 Travel Out-of-State-Actual Expense Meals-No Overnight Travel 293 7121 Travel-Foreign 246,384 7122 Travel In-State-Single Engine Aircraft Mileage 18,151 7123 Travel Out-of-State-Single Engine Aircraft Mileage 0 7124 Travel In-State-Twin Engine Aircraft Mileage 8,684 7125 Travel Out-of-State--Twin Engine Aircraft Mileage 188 7126 Travel In-State-Turbine Powered or Other Aircraft Mileage 13,492 7127 Travel Out-of-State-Turbine Powered or Other Aircraft Mileage 3,792 7128 Travel-Apartment/House Rental Expense 79,053 7130 Travel Out-of-State-Board or Commission Member Meal and Lodging Expenses 43,102 7131 Travel-Prospective State Employees 417,588 7134 Legislative Per Diem 4,636,873 7135 Travel In-State-State Hotel Occupancy Tax Expense Outside Galveston and South Padre Island City Limits 711 7136 Travel In-State-State Hotel Occupancy Tax Expense Inside Galveston City Limits -944 7137 Travel In-State-State Hotel Occupancy Tax Expense Inside South Padre Island City Limits -582 Total Travel $105,527,240 Professional Fees and Services 7238 Foreign Office Activities $287,770 7239 Consultant Services-Approval by Office of the Governor 393,422 7240 Consultant Services-Other 18,644,467 7242 Consultant Services-Computer 16,759,649 7243 Educational/Training Services 9,897,114 7245 Financial and Accounting Services 28,117,459 7246 Legal Services 7,253,079 7247 Hearing Officers-Pre-approved by the State Office of Administrative Hearings 47,737 7248 Medical Services 439,023,335 7249 Veterinary Services 1,422,938 7252 Lecturers-Higher Education 1,864,762 7253 Other Professional Services 581,404,844 7254 Other Witness Fees 6,176,935 7255 Investment Counseling Services 16,367,306 7256 Architectural/Engineering Services 396,274,107 7257 Legal Services-Approval by the State Office of Administrative Hearings 3,457 7258 Legal Services-Other 3,399,285 7275 Computer Programming Services 71,170,580 Total Professional Fees And Services $1,598,508,246 PUBLIC ASSISTANCE PROGRAMS 7214 Public Assistance Payments-Unemployment $1,479,925,104 7215 Return of Retirement Contributions 335,860,810 7623 Grants-Community Service Programs 1,364,452,882 7640 Public Assistance-Child Support Payments, Non-Title IV-D 760,020,352 7641 Public Assistance-Temporary Assistance for Needy Families (TANF) 197,703,922 7642 Public Assistance-Child Support Payments, Title IV-D 1,758,127,543 7643 Other Financial Services 126,253,048 7644 Commodity Distribution Program 216,639,139 7645 Disaster Relief Payments 187,032 7651 Financial Services-Discharged Convicts 3,381,897 7652 Financial Services-Rehabilitation Clients 164,123,855 7661 Medical Services-Nursing Home Programs 3,273,792,357 7662 Vendor Drug Program 2,458,374,635 7664 Supplementary Medical Insurance Benefits 321,610,668 7666 Medical Services and Specialties 9,228,016,364 7667 Federal Pass-Through Expenditure from Health to Medicaid Insurance Provider 0 7671 Grants-in-Aid (Day Care) 390,944,326 7672 Grants-in-Aid (Foster Care) 370,143,242 7673 Grants-in-Aid (Care for Aged, Blind and Disabled) 74,825,214 7674 Grants-in-Aid (Services for Children/Clients) 230,009,998 7676 Grants-in-Aid (Transportation) 53,949,609 7677 Family Planning Services 83,827,669 7678 Employment Social Services 875,900 7679 Grants-College/Vocational Students 260,557,815 7680 Grants-in-Aid (Food) 549,553,307 7681 Grants-Survivors 10,908,749 7829 Disburse Medicaid Incentive Transfer (UPL) 112,343,807 7830 Disbursement of Disproportionate Share Funds/State Hospitals 608,604,307 7831 Disbursement of Disproportionate Share Funds/Non-State Hospitals 885,534,503 7832 State Hospital Payments of State Matching Disproportionate Share Funds to the Texas Department of Health 720,934,180 7835 Disbursement Medicaid Incentive Transfers 809,025,049 Total Public Assistance Payments $26,850,507,283 HIGHWAY CONSTRUCTION AND MAINTENANCE 7270 Real Property-Infrastructure/Maintenance and Repair-Expensed $276,696,768 7347 Real Property-Construction in Progress/Highway Network-Capitalized 4,360,649,806 7348 Real Property-Land/Highway Right-of-Way-Capitalized 737,546,888 7354 Leasehold Improvements-Expensed 815,418 7367 Personal Property-Maintenance and Repair-Expensed 25,866,951 7368 Personal Property-Maintenance and Repairs/Motor Vehicle-Expensed 23,537,249 Total Highway Construction $5,425,113,080 OPERATING EXPENSES Supplies and Materials 7291 Postal Services $60,670,925 7300 Consumables 86,052,132 7303 Subscriptions, Periodicals and Information Services 4,324,368 7304 Fuels and Lubricants-Other 59,331,325 7307 Fuels and Lubricants-Aircraft 763,192 7310 Chemicals and Gases 7,190,237 7312 Medical Supplies 176,775,681 7315 Food Purchased by the State 1,198,086 7316 Food Purchased for Wards of the State 95,872,694 7322 Personal Items-Wards of the State 5,799,595 7324 Credit Card Purchases for Clients or Wards of the State 677,369 7325 Services for Wards of the State 23,787,708 7327 Credit Card Purchases-Non-Capital Less than $5,000 0 7328 Supplies/Materials-Agriculture, Construction, Hardware 182,370,213 7330 Parts-Furnishings and Equipment 39,847,149 7331 Plants 1,933,908 7333 Fabrics and Linens 1,663,353 Total Supplies And Materials $748,257,935 Repairs and Maintenance 7262 Personal Property-Maintenance and Repair-Computer Software-Expensed $59,499,665 7263 Personal Property-Maintenance and Repair-Aircraft-Expensed 1,328,447 7266 Real Property-Buildings-Maintenance and Repair -Expensed 70,407,805 7267 Personal Property-Maintenance and Repair-Computer Equipment-Expensed 24,956,083 7271 Real Property-Land/Maintenance and Repair-Expensed 7,124,687 7338 Real Property-Facilities & Other Improvements/Maintenance 2,598,626 7358 Real Property-Infrastructure/Preservation Costs-Expensed -1,757 7514 Real Property-Infrastructure/Telecommunications -Maintenance and Repair-Expensed 6,165,689 Total Repairs And Maintenance $172,079,245 Communications and Utilties 7276 Communication Services $23,398,191 7293 Statewide Telecommunications Network 52,003,447 7501 Electricity 183,733,416 7502 Natural and Liquified Petroleum Gas 132,524,492 7503 Telecommunications-Long Distance 3,041,202 7504 Telecommunications-Monthly Charge 32,694,246 7507 Water 26,086,617 7510 Telecommunications-Parts & Supplies 3,783,263 7516 Telecommunications-Other Service Charges 12,096,366 7517 Personal Property-Telecommunications Equipment-Expensed 3,582,515 7518 Telecommunications-Dedicated Data Circuit 1,688,175 7521 Real Property-Infrastructure/Telecommunications-Expensed 316,110 7522 Telecommunications-Equipment Rental 9,680,972 7524 Other Utilities 1,821,543 7526 Waste Disposal 27,352,721 7530 Thermal Energy 20,894,301 Total Communications And Utilities $534,697,577 Rentals and Leases 7401 Rental of Radio Towers $356,068 7406 Rental of Furnishings and Equipment 40,821,674 7411 Rental of Computer Equipment 29,359,420 7415 Rental of Computer Software 5,638,992 7421 Rental of Reference Material 1,354,588 7442 Rental of Motor Vehicles 903,308 7443 Rental of Aircraft-Exempt 824,115 7444 Charter of Aircraft -32,316 7445 Rental of Aircraft 216,768 7449 Rental of Marine Equipment 38,951 7461 Rental of Land 2,999,169 7462 Rental of Office Buildings or Office Space 128,217,942 7468 Rental of Service Buildings 5,221,328 7470 Rental of Space 7,649,246 Total Rentals And Leases $223,569,253 Printing and Reproduction 7218 Publications $4,683,170 7273 Reproduction and Printing Services 40,193,313 Total Printing And Reproduction $44,876,483 CAPITAL OUTLAY 7336 Real Property-Facilities and Other Improvements-Capitalized $1,491,603 7337 Real Property-Facilities and Other Improvements/Capital Lease 0 7341 Real Property-Construction in Progress-Capitalized 112,230,470 7342 Real Property-Buildings-Capitalized 492,411 7343 Real Property-Building Improvements-Capitalized 44,388,488 7344 Leasehold Improvements-Capitalized 94,467 7345 Real Property-Land-Capitalized 252,929,101 7346 Real Property-Land Improvements-Capitalized 4,401,363 7350 Real Property-Buildings/Capital Lease 9,960 7351 Personal Property-Passenger Cars/Capital Lease 8,937 7352 Personal Property-Other Motor Vehicles/Capital Lease 867 7356 Real Property-Infrastructure-Capitalized 3,386,114 7361 Personal Property-Capitalized 377,182 7365 Personal Property-Boats-Capitalized 932,426 7366 Personal Property-Capital Lease 35,795 7369 Personal Property-Works of Art and Historical Treasures-Capitalized 436,081 7371 Personal Property-Passenger Cars -Capitalized 2,007,392 7372 Personal Property-Other Motor Vehicles-Capitalized 51,763,599 7373 Personal Property-Furnishings and Equipment-Capital Lease 65,378,862 7375 Personal Property-Aircraft-Capitalized 905,672 7376 Personal Property-Furnishings and Equipment-Capital Lease 333,626 7379 Personal Property-Computer Equipment-Capitalized 35,418,095 7385 Personal Property-Computer Equipment-Capital Lease 1,349,569 7386 Personal Property-Animals-Capitalized 5,915 7387 Personal Property-Computer Software-Capitalized 35,683,087 7388 Personal Property-Construction in Progress-Fabrication of Equipment-Capitalized 264,200 7512 Personal Property-Telecommunications Equipment-Capitalized 9,012,196 7519 Real Property-Infrastructure-Telecommunications-Capital Lease 153,423 7520 Real Property-Infrastructure-Telecommunications-Capitalized 805,437 Total Capital Outlay $624,296,338 MISCELLANEOUS Other Expenditures 7071 State Employee Relocation $403,153 7201 Membership Dues 6,423,909 7202 Tuition-Employee Training 1,500,986 7203 Registration Fees-Employee Training 12,370,508 7204 Insurance Premiums and Deductibles 2,834,162 7205 Employee Bonds 6,649 7206 Service Fee Paid to the Lottery Operator 97,101,517 7207 Lottery Incentive Bonus 4,004,127 7210 Fees and Other Charges 71,839,407 7211 Awards 986,888 7212 State Employee-Cafeteria Plan Reimbursement Premiums 50,247,180 7213 Training Expenses-Other 12,465,152 7216 Insurance Premiums-Approved by Board of Insurance and Attorney General 523,026 7219 Fees for Receiving Electronic Payments 27,229,845 7222 Filing Fees-Documents 2,559,158 7223 Court Costs 27,351,294 7224 Witness Fees and Allowances 936,417 7272 Hazardous Waste Disposal Services 4,118,251 7274 Temporary Employment Services 19,825,677 7277 Cleaning Services 23,512,088 7278 Placement Services 193,607,053 7280 Client-Worker Services 2,069,225 7281 Advertising Services 70,998,633 7282 Petroleum Storage Tank Cleanup Reimbursements 54,818,614 7284 Data Processing Services 27,869,820 7286 Freight/Delivery Service 14,201,513 7295 Investigation Expenses 1,166,855 7297 Emergency Abatement Response 19,427 7299 Purchased Contracted Services 250,716,949 7309 Promotional Items 3,130,120 7334 Personal Property-Furnishings, Equipment and Other-Expensed 61,231,638 7335 Parts-Computer Equipment-Expensed 10,322,145 7340 Real Property and Improvements-Expensed 9,804,714 7374 Personal Property-Furnishings and Equipment-Controlled 19,021,068 7377 Personal Property-Computer Equipment-Expensed 11,191,154 7378 Personal Property-Computer Equipment-Controlled 49,019,198 7380 Personal Property-Computer Software-Expensed 28,197,569 7382 Personal Property-Books and Reference Materials-Expensed 10,370,453 7384 Personal Property-Animals-Expensed 1,750,760 7389 Personal Property-Books and Reference Materials-Capitalized 27,553,067 7636 Texas Tomorrow Fund-Payment of Prepaid Tuition and Required Higher Education Fees 58,002,843 7639 Texas Tomorrow Fund-Payment of Earnings to Purchaser (Due Upon Refund) 3,310,536 7686 Breakage Payments-Horse Racing 6,523,087 7687 Breakage Payments-Greyhound Racing 666,414 7695 Rebates-Alternative Fuels 2,170,135 7696 Rebates-Tuition 376,000 7697 Grants-Public Incentive Programs 27,519,319 7701 Loans to Political Subdivisions 52,205,833 7702 Loans to College Students 74,142,973 7705 Loans to Non-Governmental Entities 43,215,169 7706 Loans to Provide Financial Assistance for Texas Agricultural Products 7,697,760 7806 Interest on Delayed Payments 613,710 7808 Arbitrage 131,818 7809 Other Financing Fees 2,165,033 7899 Replenish Petty/Travel/Imprest Cash Shortage 18,272 7910 Escheated Funds Payments 82,548,651 7958 Payment from State Appropriation to Local Account 350,000 Total Other Expenditures $1,574,956,922 Lottery Winnings Paid 7208 Lottery Winnings $100,402,235 7209 Lottery Winnings-Installment 348,101,863 7929 Lottery Installment Payments-Subsequent Years 0 Total Lottery Winnings Paid $448,504,098 Claims and Judgments 7220 Court Expenses-Parental Notification $257,606 7225 Settlements and Judgments for Attorney's Fees 1,258,112 7226 Settlements and Judgments for Claimant/Plaintiff, or Other Legal Expenses 5,700,455 7227 Miscellaneous Claims Act Payments 1,514,971 7828 Legislative Claims 3,037,200 7229 Settlements and Judgments for Claimant/Plaintiff and Attorney 60,000 7230 Miscellaneous Claims-Lost/Voided Warrants 195,663 7234 Compensation for Crime Victims 11,041,478 7236 Crime Victim Expenses 73,995,495 7237 Payment of Claims from Trust 6,849,465 Total Claims And Judgments $103,910,445 Payment of Interest-Debt Service 7801 Interest on State Bonds $334,437,042 7802 Interest-Other 324,398,889 7811 Interest on Refund or Credit of Tax or Fee 51,789,907 7812 Interest on Protest Payments 18,043,007 Total Payment Of Interest-Debt Service $728,668,845 Cost of Goods Sold 7391 Central Supply Retail Store $0 7392 Land Purchased for Resale/Housing Loans 853,663,427 7393 Merchandise Purchased for Resale 58,081,272 7394 Raw Material Purchases 42,240,531 Total Cost Of Goods Sold $953,985,230 TOTAL NET EXPENDITURES $73,140,327,801
