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

USAS COBJs used for purchase documents that require pre-payment audits

The pre-payment audit requirements apply to all agencies and institutions of higher education when the listed COBJs are used for purchase documents.

Note: If the Comptroller’s office or another oversight agency has implemented different requirements for an agency or institution, those requirements take precedence.

These COBJs do not require DLT when used for purchase documents. However, if the Comptroller’s office or another oversight agency requires your agency or institution to provide DLT for specific purchases, you must fulfill this requirement.

Specific action codes are issued for each pre-payment audit requirement. Use the USAS Document Tracking Inquiry (37) screen to monitor the document’s status and determine when the applicable action code has been issued.

USAS COBJs used for purchase documents that require pre-payment audits by Expenditure Assistance

When one of the COBJs listed below is used for a purchase document, agencies and institutions must submit the supporting documentation for each payment (contract, invoice, etc.) to the Comptroller’s office using one of the following methods:

• Interagency or regular mail, attention Expenditure Assistance
• Email to Settlements.Judgments@cpa.texas.gov
• Fax to (512) 463-5614

Expenditure Assistance issues Action Code 550 once the pre-payment audit requirements are fulfilled. For additional information, see Settlement and Judgment Processing Guidelines (FPP E.041).

USAS COBJs used for purchase documents that require pre-payment audits by Expenditure Audit

When one of the COBJs listed below is used for a purchase document, agencies and institutions must submit the supporting documentation for each payment (contract, invoice, etc.) to the Comptroller’s office using one of the following methods:

• Interagency or regular mail, attention Expenditure Audit
• Email to Exp.Audit@cpa.texas.gov
• Fax to (512) 936-2522

Expenditure Audit issues Action Code 400 once the pre-payment audit requirements are fulfilled.

USAS COBJ used for purchase documents that require pre-payment audits by Appropriation Control

The following COBJ was established to record the expenditure used to replenish petty, travel or imprest cash when there is a cash shortage (i.e., lost, stolen, etc.) in the local account.

Appropriation Control issues action code 895 once the agency has completed the necessary procedures as outlined in Travel Advance Account and Petty Cash Account (APS 010) (FPP A.044).