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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Where the Money Goes Requirements

Issued: Aug. 8, 2007
Updated: March 14, 2016 – View Changes

FPP G.004


Applicable to

State agencies and institutions of higher education


House Bill 3430 enacted by the 80th Legislature required the Texas Comptroller of Public Accounts to create an online state expenditure database to make state spending transparent to the public by Oct. 1, 2007. The Comptroller’s expenditure database on the Texas Transparency website is called Where the Money Goes.


Link to Where the Money Goes

State agencies and institutions of higher education that have a generally accessible website must include a link to Where the Money Goes on their websites:

Confidentiality Requirements

Please see USAS and CAPPS Financials Confidentiality Indicator (FPP E.045).

The liability for the release of confidential information due to an incorrect confidentiality indicator lies with the agency responsible for indicating confidentiality.

Class and Item Reports

To the extent maintained by their accounting systems in a reportable format, agencies and institutions are required to provide the Comptroller’s office quarterly reports on purchases by class and item as defined by the National Institute of Governmental Purchasers (NIGP codes, previously known as TBPC class and item codes). This information is used for the purchasing code search available on Where the Money Goes. Class and item data report transmission instructions are available.

Data Center

The Data Center offers power users access to large blocks of platform-independent data as part of the transparency initiative. See the Texas Transparency website for details.

Legal cite

Texas Government Code, Section 403.024

Changes to this document
03/14/2016 Updated to reflect USAS and CAPPS Financials Confidentiality Indicator (FPP E.045)
11/26/2013 Updated URLs that are changing with the website redesign
01/19/2012 Updated the instructions for Submitting Class and Item Data Report
07/29/2011 Clarified reclassifying transactions requirements.
06/28/2010 Added page on Open Data Center and updated links to reflect new portal.
03/17/2010 Added Open Data Center section
Glenn Hegar
Texas Comptroller of Public Accounts
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