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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

USAS

USAS Entries
Local Fund Expenditures

Enter local fund (funds held outside the state’s Treasury) expenditures/expenses in USAS using the following T-code. Use the proper COBJ and a D23 fund that infers appropriated fund 9999 — this includes institutional funds at higher education institutions. An additional transaction may be necessary to clear system clearing (GL 9999).

Seq No Batch Type Doc Type Eff Date Fin Agy TC AY PCA COBJ Amount R Appn No * Fund Input GL
* T-code 642 does not require an appropriation number. Record expenditures/expenses with a T-code other than 642 by using appropriation number 99999.
To Record Expenditures Paid Out of Local Funds
(1) 5,4 U 0832CY XXX 642 XX 99999 7XXX $ XX.XX     XXXX N/A

Accounting effect of above entry:

Debit Credit
(1) To Record Expenditures Paid Out of Local Funds    
  5600 GAAP Expenditure Offset $ XX.XX  
  9999 System Clearing   $ XX.XX
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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