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

Overview

Applicable to

State agencies and institutions of higher education

Policy

The Fiscal Management Division issues 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 or by another oversight agency.

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).

7221	Settlements and Judgments for Pre-litigation Claims
7225	Settlements and Judgments for Attorney’s Fees
7226	Settlements and Judgments for Claimants, or Other Legal Expenses
7229	Settlements and Judgments for Claimant and Attorney
7241	Settlements and Judgments Interest

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.

7342	Buildings (Requires pre-payment audit when the transaction amount exceeds $100,000.)
7345	Land
7350	Buildings-Capital Lease

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).

7899	Replenish Petty/Travel/Imprest Cash Shortage

USAS COBJs that require DLT and pre-payment audits by other oversight entities

The following COBJs require DLT and pre-payment audits and approvals by oversight agencies other than the Comptroller’s office.

The specific action codes issued for each pre-payment audit requirement are noted in the chart below. Use the USAS Document Tracking Inquiry (37) screen to monitor the document’s status and verify when the applicable action code has been issued.

7204	Insurance Premiums and Deductibles – Approval by the State Office of Risk Management (SORM) (Action Code 860)
7205	Employee Bonds – Approval by SORM (Action Code 860)
7216	Insurance Premiums – Approval by the Office of Attorney General (Action Code 909)
7239	Consultant Services – Approval by the Office of the Governor (Action Code 875)
7445	Rental of Aircraft – Approval by the Texas Department of Transportation (Action Code 885)

USAS document types that require pre-processing audit oversight approvals and/or DLT

Certain document types in USAS also require oversight approval or DLT (unless your agency or institution is subject to different requirements by an oversight agency).

These requirements are in addition to any approvals required by your own agency.

USAS document types that require pre-processing audit oversight approvals

B	Original Budgetary Transactions – Approval by Comptroller’s Office, Fiscal Management’s Appropriation Control section (Action Code 600)
D	Deposits Requiring Approval – Approval by Comptroller’s Office – Treasury Operations (Action Code 825)
F	Deposits Pre-Approved – Approval by Comptroller’s Office – Treasury Operations (Action Code 825)
L	Revenue/Expenditure Adjustments – Approval by Comptroller’s Office, Fiscal Management’s Appropriation Control section (Action Code 600)
O	Texas Education Agency only – Foundation School Payments – Approval by Comptroller’s Office, Fiscal Management’s Payment Services section (Action Code 300)
R	Return Checks – Approval by Comptroller’s Office – Treasury Operations (Action Code 825)

USAS document types that require DLT

A	Appropriation Budgetary Transaction
B	Original Appropriation Budget
J	Journal Voucher Document
K	Expenditure Transfer Voucher

Note: All documents using these document types require DLT, even if a COBJ that doesn’t require DLT is used on a transaction within the document.