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USAS Balances for Imprest, Petty Cash and Travel Advance Accounts

Issued: June 24, 2005
Updated: June 12, 2020 – View Changes

FPP A.045

Web Application

Petty Cash Certification

Details

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Calendar

Resources

Overview

Applicable to

State agencies and institutions of higher education.

Policy

To ensure the year-end Uniform Statewide Accounting System (USAS) balances for imprest, petty cash and travel advance accounts are correct, agencies authorized to maintain these accounts are asked to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state’s treasury are subject to this requirement.

Legal citation

Texas Government Code, Sections 403.241 – 403.252

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Background

The Aug. 31 balances in agency imprest, petty cash and travel advance accounts are included in the State of Texas Annual Cash Report published the first Monday in November. Table 19 in the report displays the fiscal year-end balances for each agency. The balances are based on USAS activity processed under the comptroller objects (COBJs) listed below.

Increase to Accounts COBJ
Imprest Cash 7900
Petty Cash 7904
Travel Cash 7905
Decrease to Accounts COBJ
Imprest Cash 3779
Petty Cash 3781
Travel Cash 3780

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Agencies With Imprest, Petty Cash and Travel Advance Accounts

For fiscal 2020, only the following agencies are required to reconcile and certify their USAS balances:

  • 102 House of Representatives
  • 103 Texas Legislative Council
  • 105 Legislative Reference Library
  • 212 Office of Court Administration
  • 221 Court of Appeals – First Court of Appeals District
  • 222 Court of Appeals – Second Court of Appeals District
  • 225 Court of Appeals – Fifth Court of Appeals District
  • 226 Court of Appeals – Sixth Court of Appeals District
  • 227 Court of Appeals – Seventh Court of Appeals District
  • 231 Court of Appeals – Eleventh Court of Appeals District
  • 232 Court of Appeals – Twelfth Court of Appeals District
  • 233 Court of Appeals – Thirteenth Court of Appeals District
  • 234 Court of Appeals – Fourteenth Court of Appeals District
  • 302 Office of the Attorney General
  • 303 Texas Facilities Commission
  • 304 Comptroller of Public Accounts
  • 305 General Land Office
  • 306 Texas State Library and Archives Commission
  • 307 Secretary of State
  • 320 Texas Workforce Commission
  • 323 Teacher Retirement System of Texas
  • 327 Employees Retirement System of Texas
  • 332 Texas Department of Housing and Community Affairs
  • 347 Texas Public Finance Authority
  • 356 Texas Ethics Commission
  • 362 Texas Lottery Commission
  • 401 Texas Military Department
  • 405 Texas Department of Public Safety
  • 407 Texas Commission on Law Enforcement
  • 409 Commission on Jail Standards
  • 448 Office of Injured Employee Counsel
  • 452 Texas Department of Licensing and Regulation
  • 454 Texas Department of Insurance
  • 458 Texas Alcoholic Beverage Commission
  • 473 Public Utility Commission of Texas
  • 476 Texas Racing Commission
  • 479 State Office of Risk Management
  • 515 Texas State Board of Pharmacy
  • 529 Health and Human Services Commission
  • 530 Department of Family and Protective Services
  • 533 Executive Council of Physical and Occupational Therapy Examiners
  • 537 Department of State Health Services
  • 551 Department of Agriculture
  • 554 Texas Animal Health Commission
  • 578 State Board of Veterinary Medical Examiners
  • 580 Texas Water Development Board
  • 582 Texas Commission on Environmental Quality
  • 601 Texas Department of Transportation
  • 608 Texas Department of Motor Vehicles
  • 644 Texas Juvenile Justice Department
  • 696 Texas Department of Criminal Justice
  • 701 Texas Education Agency
  • 710 Texas A&M University System
  • 737 Angelo State University
  • 764 Texas A&M University – Texarkana
  • 771 Texas School for the Blind and Visually Impaired
  • 772 Texas School for the Deaf
  • 802 Parks and Wildlife Department
  • 808 Texas Historical Commission
  • 809 State Preservation Board
  • 813 Texas Commission on the Arts

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Petty Cash Certification Web Application

In June of each year, the Petty Cash Certification Web application is available to reconcile and certify USAS and agency balances as described in the Instructions section below.

Access

Contact your agency security coordinator to request access.

Instructions

The May 31, 2020, balances are presented in the Petty Cash Certification Web application by USAS cash account within each appropriated fund.

Each agency with USAS balances must:

  1. Log in to the Petty Cash Certification Web application, choose the agency to reconcile and click Reconciliation Form.
  2. In the Agency Books column, record the amount of cash your agency has in the bank, safe or lockbox; also provide an aging of outstanding reimbursements for each account. Two automatic calculations take place:
    • The Agency Books amount automatically calculates as the sum of the cash in the bank, safe or lockbox plus all outstanding reimbursements.
    • The Discrepancy column automatically calculates as the difference between Agency Books and USAS Balance.
  3. In the COMMENTS field, provide an explanation for any discrepancy. Agencies with imprest accounts in USAS must also use this COMMENTS field to describe the purpose of the account and how it is used.
  4. After submitting the reconciliation form, complete and submit the certification form. Certifications are due by July 10, 2020.
  5. Enter all corrections into USAS* by July 24, 2020, to ensure accurate balances are recorded in USAS as of Aug. 31.

    Discrepancies between the agency’s books and USAS may be the result of documents processed in USAS that have coding errors in the COBJ. Refer to USAS Profile Review and Cleanup Procedures (FPP A.031) for correct coding procedures.

*Note to CAPPS agencies: CAPPS agencies that track Petty Cash Appropriation 94992 will enter USAS corrections as stated above in Step 5 of the Instructions, along with manual entries into the CAPPS system.

*Note to agencies: No corrections and/or adjustments should be made to Imprest, Petty Cash, and Travel Advance Accounts after the deadline listed in Step 5 (July 24, 2020), as these corrections will affect balances recorded in USAS and in the State of Texas Annual Cash Report.

Changes to this Document
Date Updates
06/12/2020 Updated dates and agency list for 2020
06/14/2019 Updated dates and agency list for 2019
06/15/2018 Updated dates and agency list for 2018
06/16/2017 Updated dates and agency list for 2017
06/10/2016 Updated dates and agency list for 2016
06/05/2015 Updated dates for 2015 and added CAPPS info