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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
Other Adjustments to Expenditures

The following T-codes can be used to adjust expenditures for AFR purposes only — but do not post balance types and do not impact appropriation balances. Any amounts needed for ABEST purposes require special mapping. For more information, see Correcting Bookkeeping and Cost Allocation Entries (APS 021) ( FPP A.013).

Seq No Batch Type Doc Type Eff Date Fin Agy TC AY PCA COBJ Amount R Appn No Fund Input GL*
*The allowable GL accounts for the T-code can be found on the 28B screen.
To Record an Increase in Expenditures
(1) 5 U 0832CY XXX 632 XX 99999 7XXX $XX.XX   N/A XXXX XXXX
To Record a Decrease in Expenditures
(2) 5 U 0832CY XXX 633 XX 99999 7XXX $XX.XX   N/A XXXX XXXX

Accounting effect of above entry:

Debit Credit
(1) To Record an Increase in Expenditures    
  5600 GAAP Expenditure Offset $ XX.XX  
  XXXX Input GL   $ XX.XX
(2) To Record a Decrease in Expenditures    
  XXXX Input GL $ XX.XX  
  5600 GAAP Expenditure Offset   $ XX.XX

WARNING: System clearing must not have a balance after all transactions are entered.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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