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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS Comptroller Object Codes That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents

Issued: Jan. 4, 2001
Updated: Dec. 4, 2015 – View Changes

FPP I.008

Overview

Applicable to

State agencies and institutions of higher education

Policy

The Fiscal Management Division has issued the statewide list of Uniform Statewide Accounting System (USAS) comptroller objects (COBJs) that, when used for purchase documents, trigger a requirement for descriptive/legal text (DLT) and/or pre-payment audit by the Comptroller’s office.

The COBJs listed below apply to agencies and institutions of higher education that have entered into the current post-payment audit contract with the Comptroller’s office. (Exception: If the Comptroller’s office or another oversight agency has implemented different requirements for a particular agency or institution, those requirements take precedence.)

Changes to this document
12/04/2015 Added COBJ 7241 (Settlements and Judgments Interest) and added approval authority to COBJ 7204.
07/31/2012 Added COBJ 7204 (Insurance Premiums and Deductibles) to the USAS COBJs that require a pre-payment audit by other oversight entities table.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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