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Accounting & Budget Office

Frequently Asked Questions

HEAF (Higher Education Assistance Funds)

    • Refunding bonds or notes issued under Section 17 of Article VII of the Texas Constitution or prior law
    • Acquiring land with or without permanent improvements
    • Constructing and equipping buildings and other permanent improvements
    • Major repairs or rehabilitation of buildings or other improvements
    • Acquisition of capital equipment, library books and library materials

The following object codes are allowed when using HEAF funds:


5700-5799 exception of 5755


Object code descriptions can be found on the Accounting Services website under Reference Material or at 

We are unable to change a year end flag on a HEAF account without proper approval.  Please send an email to and they will seek approval from the Executive VP of Finance & Administration on your behalf.

HEAF funds are allocated each year to: Vice Presidents, the Provost, Library, Physical Plant, and Information Technology. Each VP will further allocate HEAF funds to the departments in their area.

The department may contact their VP to see if he/she has any HEAF funds available for distribution.  If no funds are available, the department may fill out a fiscal request with a detailed explanation of what the funds will be used for and submit them to the Budget Office for tracking and routing.