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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Instructions for the SPTR Web Application

Or click on the headings below to open a topic individually.

Establish Security Access [+]

Ensure proper security access exists as early in the process as possible. Contact your agency’s security coordinator to request SPTR web application access for each agency number you are reporting.

Verify your access was established by viewing the USAS Titles Profile (D53) screen as shown below. On the D53 screen:

  1. Enter R in the ACTION field.
  2. Enter SPTR in the TABLE ID field.
  3. Enter your User ID and agency number in the KEY field.

    If you enter your User ID without the agency number, USAS automatically appends it to the end of your User ID.

  4. Press Enter.

    Your name appears in the TITLE field if your security was properly established.

    Once security access is granted, USAS requires one overnight cycle to run before you can access the SPTR web application.

TEXAS  SD53    UNIFORM STATEWIDE ACCOUNTING SYSTEM                      08:49 AM 
LINK TO:                        TITLES PROFILE                              PROD 
                                                                                
 ACTION: R    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     
                                                                                
               TABLE ID: SPTR                                                   
                                                                                
                    KEY: JSMI413111                                             
                                                                                
                  TITLE: SMITH,JOE                                              
   
                                                         STATUS CODE: A         
  EFF START DATE: 07202000   EFF END DATE:      LAST PROC DATE: 07202000        
 Z06 RECORD SUCCESSFULLY RECALLED                                               
 PLEASE ENTER FUNCTION                                                          
 F1-HELP   F3-END   F4-INTERRUPT   F6-PROCESS                                   

Note: In the sample screen above, the KEY field shows an enabled User ID of ‘JSMI413’ with access to Agency ‘111’.

Log into the SPTR Web Application [+]

Once proper security access is established, you can access the SPTR web application.

SPTR Login Screen
  1. Enter your User ID.
    Your User ID is the same as your ACID used to access the Comptroller’s mainframe and USAS.
  2. Enter your Password.
    This is your USAS password.
  3. Click Log in to enter the SPTR web application.
    If your SPTR web application security access is denied and an error message displays, contact your agency’s security coordinator.

Main Menu [+]

Once logged on, the Main Menu screen automatically appears.

screenshot of State Pass-Through Reporting main menu

Select your agency from the drop-down menu or enter your agency number in the Enter Agy No field. Users may choose from the following types of SPTR entries:

Data Entry

Enter state pass-through revenues and state pass-through expenditures. The Batch Entry option allows the input of numerous grants at one time by submitting a specially formatted Excel spreadsheet.

Reports

The Grant Reconciliation Report is based entirely on the data entered into the SPTR web application by the grantor (agency sending the money) and the grantee (agency receiving the money). The USAS Reconciliation Report is based entirely on data in USAS for both the grantor and the grantee. The total revenue and total expenditure amounts must reconcile between the Grant Reconciliation Report and the USAS Reconciliation Report to successfully certify.

The Schedule 1B report is generated by the SPTR web application, based on both the USAS information and the data entered into the SPTR web application. Agencies are not required to submit this schedule since the Comptroller’s office uses the SPTR web application to download all state pass-through information.

Certification

The two certification dates coincide with the first two SEFA deadlines.

The Initial Certification, due Sept. 1, 20CY, certifies the selected agency has entered its interagency state pass-through records (including accruals) into the SPTR web application.

The Final Certification, due Sept. 28, 20CY, certifies the selected agency has fully reconciled all interagency state pass-throughs to other agencies and to USAS.

Please note USAS interfund/interagency transactions must also be entered by Sept. 26, 20CY.

Entering State Pass-through Revenues and Expenditures [+]

Revenue

From the Main Menu, choose Revenue in the Data Entry area. The Revenue List screen appears.

screen shot for recording state pass-through revenues

  1. Choose the STATE PASS-THROUGH GRANT ID from the drop-down menu of all grants in the SPTR web application. If you do not see the required grant in the drop-down menu, follow the instructions in Adding or Deleting a Grant to add an active state grant to the SPTR web application.
  2. Enter your agency number in the GRANTEE AGENCY field (because your agency is receiving the state pass-through revenues).
  3. Enter the amount (the total by grant) of the grant received in the REVENUE AMOUNT field.
  4. Enter the AGENCY GRANT NUMBER (optional field for agency use only).
    Some agencies track grants using an internal numbering system, such as a Notice of Grant Award (NOGA) number. The AGENCY GRANT NUMBER field allows agencies to enter that number in the SPTR web application.

    Note: Agencies may choose to remove a certain grant previously saved in the SPTR web application by selecting the Delete check box to the right of the grant.

  5. Verify that the “Total per USAS” line item (located at the bottom of the data entry screen) matches the “Total State Pass-through Revenue Reported” and that the “Difference” line item equals zero. If these totals do not match, your agency needs to research the cause and make the necessary adjustments.

Grants Master List and Grant ID

When entering a grant, click on the drop-down menu to choose a grant from the master list.

screen shot of master list of grants

The master list of grants is ordered by Grant ID. The Grant ID is a required element for each pass-through record entered in the SPTR web application.

The Grant ID consists of seven digits. The seven digits are separated by a period between the third and fourth digits and correspond as follows:

  • The first three digits represent the grantor agency.
  • The last four digits are assigned to a specific grant automatically by the SPTR web application.

Example:

visual representation of grant name syntax

SPTR also displays the name of the grant next to the Grant ID.

Expenditures

The recording of expenditures follows a similar process as recording revenues. If Expenditures are the first entry, from the Main Menu, choose Expenditures in the Data Entry area. If you have already entered pass-through information, click Expenditure List in the menu bar. The Expenditure List screen appears.

screen shot of expenditure recording

Enter the agency number of the agency the grant was sent to in the GRANTEE AGENCY field. The remaining fields are similar to the fields described in the Revenue section.

When entering a grant, click on the drop-down menu to reveal the master list of grants.

screen shot of expenditure recording

Batch Entry Method

Agencies may want to use the batch entry process — rather than entering one record at a time. From the Main Menu, choose Batch Entry in the Data Entry area. The Revenue List screen appears.

screen shot of batch grantee entry

State Pass-through Batch Entry Instructions

These instructions assume the use of a Windows-based computer with Microsoft Excel; however, the process should be similar with other platforms.

  1. Download the State Pass-Through Batch Entry Worksheet (Excel) to your computer.

    This worksheet has column headings for the seven required columns, arranged in the correct order as shown:

    screenshot of batch entry worksheet
  2. Enter your data in Excel:
    1. Open the worksheet. Enter data beginning on row 2.
    2. Number each row sequentially in Column A, starting with “1” in Column A, Row 2.
    3. All rows must meet the data requirements for the specific field.
    4. If you are submitting data for more than one agency, use a separate spreadsheet for each agency.
  3. Convert the worksheet to CSV (Commas-Separated Values) format in Excel:
    1. From Excel’s main menu bar, click File and select Save As.
    2. In the Save As menu, click the Save As Type drop-down menu and select CSV (comma delimited) (*csv).
    3. Enter a file name.
    4. Click Save.
    5. Close the file in Excel.
  4. Copy the raw data in Notepad (or a similar plain text editor):
    1. From Notepad’s main menu bar, click on File and select Open.
    2. Click the File of Type drop-down menu and select All Files.
    3. Navigate to the CSV file you just created.
    4. Select the correct file and click Open. The contents should look something like this:

      Row Num, Reporting Agy No., Comptroller Grant ID, Grantee Agy No., Agency Grant ID, Amount
      1, 501, 501.0003, 733, ABC1, 6789.99
      2, 501, 501.0004, 701, XYZ444, 132010.33
      3, 501, 582.0015, 501, 001-233, 99.01
      4, 501, 301.0001, 501, XXX, 99.01

      • Each line must contain six fields separated by five commas.
      • When a comma is part of the field’s actual value — “61,234.17” — enclose the entire value in double-quotes as shown. (The spreadsheet’s conversion program should take care of this automatically.)
    5. From the Notepad’s main menu bar, click Edit and select Select All from the drop-down menu.
    6. From the Notepad’s main menu bar, click Edit and select Copy from the drop-down menu.
  5. Paste the raw data in SPTR:
    1. On the Batch Entry screen, click inside the large text box.
    2. From the web browser’s main menu bar, click Edit and select Paste from the drop-down menu.

      Note: If the web browser’s Edit menu does not show Paste as an option, use the Paste key command instead.

    3. Click Submit Batch.

      Note: If an error message is received, make the necessary corrections to the Excel spreadsheet and continue with step 4. The most common reason for data not being accepted is that the column widths or row heights were adjusted in the Excel spreadsheet.

    4. If the data was accepted, proceed to the SPTR Main Menu for further processing.

Adding or Deleting a Grant [+]

Note: To ensure the efficiency of the SPTR web application, it is important to only include current grants in the database.

Adding a grant

Add a grant to the master list

If expenditure grants do not exist for your agency, none have been defined on the master list. Add a grant to the master list by:

  1. Document confirmation of the grant relationship between the grantor and grantee.
  2. Forward the confirmation to your financial reporting analyst. Include the official name of the grant as part of this communication. Any requests to add a grant without proper confirmation will not be accepted until both agencies confirm there is an active grant relationship.

The financial reporting analyst adds the grant to the SPTR web application and informs both agencies when it is available for active use.

Deleting a grant

To delete a grant, the grantor agency must contact its assigned financial reporting analyst.

Reports [+]

Schedule 1B Report

From the Main Menu, choose Schedule 1B in the Reports area. The Schedule 1B report appears.

The Schedule 1B report is compiled entirely from data entered in the SPTR web application and can be generated for optional inclusion in the agency’s AFR.

Note: The report will not display any records if neither the grantor agency nor the grantee agency enters data into the application.

Grant Reconciliation Report

From the Main Menu, choose Grant Reconciliation Report in the Reports area or click Grant-Level Recon Report in the menu bar. The Reconciliation Report appears showing Grant-level Detail.

Grant Level Detail

The Grant Reconciliation Report is compiled entirely from the data entered into the SPTR web application. If neither the grantor agency nor the grantee agency entered data into the SPTR web application, the report does not display any records.

Note: The Expenditure portion of the report is located below the Revenue portion. For the purpose of this example, the focus is on revenues.

The Grant Reconciliation Report pulls all agency-related grants, regardless if the grantor or grantee agency entered the information.

The goal of this report is to have the Amount Reported by Grantor equal the Amount Reported by Grantee for each grant listed, so the resulting amounts in the Difference column are all zeros.

The Totals line item represents the total amount of revenues reported in the SPTR web application.

The Totals per USAS line item represents the total amount of state pass-through revenue recorded in USAS.

After the last revenue record has been entered in the SPTR web application, the Totals line item should match the amount of the Totals per USAS line item, resulting in a zero amount in the Difference line item. There are also similar line items for the expenditure portion of this report.

Important: To certify, all differences between the grantor, grantee and USAS must equal zero.

USAS Reconciliation Report

From the Main Menu, choose USAS Reconciliation Report in the Reports area or click USAS Recon Report in the menu bar. The USAS Reconciliation Report appears showing USAS Summary information.

The USAS Reconciliation Report is compiled entirely from USAS data (see the following report screenshot).

The underlying query behind the report is similar to the Interagency/Interfund Activity report in FMQuery–SIRS. The query extracts the data from USAS using the AGL. It is important all entries in USAS related to state pass-through contain AGLs. To assist you in tracing and reconciling the listed amount(s), the USAS Reconciliation Report provides information in columns for both the Grantor and Grantee GAAP fund types and GAAP funds for each listed line item.

Important: If there are no posts (NPs), the USAS Reconciliation Report does not include them in the totals causing a difference that requires a USAS correction.

screenshot of a Uniform Statewide Accounting System summary

The USAS Reconciliation Report extracts the grantor and grantee information from both USAS and the data entered in the SPTR web application. Please note this report is not reported at the grant level, but at the agency level.

The Totals per USAS line item represents the total revenues/expenditures in USAS.

The Totals per Grant-level Reporting line item represents the total revenue/expenditure reported by the grantor and the grantee in the SPTR web application.

The goal of this report is to have the USAS Total per Grantor equal the USAS Total per Grantee for each listed agency, with the resulting amounts in the Difference column all zeros.

Once all state pass-throughs are accounted for in USAS and the SPTR web application, the Difference line item should be zero.

Important: All differences between the grantor, grantee and USAS must be zero to certify. Additionally, pass-throughs between funds outside of the State Treasury must be entered into USAS in order to certify.

Component universities are no longer required to enter USAS entries for state grant interagency pass-throughs made between component universities within the university system. However, component universities are still required to report the state grant interagency pass-throughs within the university system in the SPTR web application.

This discrepancy will cause a legitimate exception in the reconciliation certification. Therefore, the final certification must be completed by the Comptroller’s Financial Reporting section. Request the final certification from your financial reporting analyst.

Initial Certification [+]

The Initial Certification deadline is Sept. 1, 20CY. The initial certification confirms the submission is an accurate representation of the agency’s interagency state pass-through USAS records for the current fiscal year, including all applicable accruals. It is very important to meet this submission deadline in order to populate the Pass-Through Reconciliation report.

To certify:

  1. Access the Main Menu.
  2. Click Initial Certification in the certification area.
    The system automatically links to the agency’s Initial Pass-through Certification screen.
  3. Review the certification statement.
  4. Enter the name, title and telephone number for the individual responsible for SPTR.
  5. Click Certify Initial Pass-through Entries.
    The screen displays the agency’s status as “Completed” and includes date, the number of records and the agency’s contact information.

Final Certification [+]

The Final Certification deadline is Sept. 28, 20CY. To certify, agencies must fully reconcile all interagency state pass-throughs and enter all interagency transactions into USAS. The SPTR web application portion of the reconciliation requires that:

  • The Grant Reconciliation Report displays a difference of zero between Amounts Reported by Grantor and Amounts Reported by Grantee. The report must also display a difference of zero between Totals (total amounts reported) and Totals per USAS.
  • The USAS Reconciliation Report displays a difference of zero between USAS Totals per Grantor and USAS Totals per Grantee. The report must also display a difference of zero between Totals per USAS and Totals per Grant-level Reporting.

If there are differences, the agency cannot certify. To Certify:

  1. Access the Main Menu.
  2. Click Final Certification in the certification area.
    The system automatically links to the agency’s Final Certification screen.
  3. Review the certification statement.
  4. Enter the name, title and telephone number for the individual responsible for SPTR.
  5. Click Submit Final Certification.
    The screen displays the agency’s status as “Completed” and includes date, the agency’s contact information and any comments that were added.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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