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USAS Profile Review and Cleanup Procedures

USAS Profile Review and Cleanup Procedures – Petty, Travel and Imprest Cash Corrections

Background

The State of Texas Annual Cash Report contains balances for petty, travel and imprest cash by agency and appropriated fund. Agencies authorized to maintain balances for imprest, petty cash and travel advanced accounts should refer to FPP A.044, Travel Advance Account and Petty Cash Account (APS 010) (FPP A.044).

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Risk Areas

Perform an of petty, travel and imprest cash accounts to determine if the balances are correct. Agencies may view their GL accounts from the 56 screen. If corrections are needed, you may contact your Financial Reporting analyst for assistance with generic T-codes that may be used.

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Procedures

USAS Balance Does Not Agree With Agency Books Within Cash Categories

Discrepancies between the categories of petty, travel and imprest cash will occur if the incorrect object code for those categories is used.

  1. Objects 7900, 7904 or 7905 were not used when petty, travel or imprest cash accounts were created with a T-code 263. Correct with a T-code 407 and 408.

    If the transaction was originally processed on T-code 263 and an incorrect object was used, a U document must be processed to correct the object on GL account 5600 that posted on T-code 263. (T-codes 407/408 only corrected the 5500 portion.) The U document requires two transactions – T-code 632, using the same object and GL account that was processed on T-code 263; and T-code 632R, object 7900, 7904 or 7905, GL account 0015, 0020, 0030. T-code 632 reverses the original object and T-code 632R corrects it.

    ORIGINAL ENTRY

    Corr Code Incorr Comp Object
    263 7XXX

    CORRECTING ENTRY

    Doc Type Reverse T-code Reverse Comp Obj Reverse GL Corr T-code Corr Comp Obj Corr GL
    K 407 7900
    7904
    7905
    N/A 408 7900
    7904
    7905
    N/A
    U 632 7900
    7904
    7905
    GL used in 263 trans 633 7900
    7904
    7905
    0015
    0020
    0030

Entries for CAPPS Central Agencies

Manual entries for CAPPS agencies tracking Appropriation 94992 must be done after USAS entries are entered. Fund, Dept, Program, PCA and Product are agency-defined.

Business
Unit
Ledger Account Fund Dept Program PCA Appn
Yr
Product Tcode Amount
AGYXX ACTUALS 79XX incorrect Object XXXX XXXX XXXXX XXXXX 2016 XXXX MAN Debit
AGYXX ACTUALS Original GL Account XXXX XXXX XXXXX XXXXX 2016 XXXX   Credit
AGYXX ACTUALS 79XX incorrect Object XXXX XXXX XXXXX XXXXX 2016 XXXX   Credit
AGYXX ACTUALS 0045XX XXXX XXXX XXXXX XXXXX 2016 XXXX   Debit
AGYXX ACTUALS 7900, 7904, 7905 XXXX XXXX XXXXX XXXXX 2016 XXXX MAN Credit
AGYXX ACTUALS 0015, 0020, 0030, 0041, 0042, 0043 XXXX XXXX XXXXX XXXXX 2016 XXXX   Debit
AGYXX ACTUALS 0045 XXXX XXXX XXXXX XXXXX 2016 XXXX   Credit
AGYXX ACTUALS 7900, 7904, 7905 XXXX XXXX XXXXX XXXXX 2016 XXXX MAN Debit
  1. Deposit was made with T-code 183.

    If the deposit was made using the incorrect comptroller object or GL account with T-code 183, reverse the original entry with 183R and reenter with T-code 183 using the correct object. A GL document is not necessary because T-code 183 is coded to offset the revenue impact of the transaction.

    ORIGINAL ENTRY

    Corr Code Incorr Comp Object
    183 3XXX

    CORRECTING ENTRY

    Doc Type Reverse T-code Reverse Comp Obj Corr Code Corr Comp Obj
    J 183R 3779
    3780
    3781
    183 3779
    3780
    3781

Entries for CAPPS Central Agencies

Manual entries for CAPPS agencies tracking Appropriation 94992 must be done after USAS entries are entered. Fund, Dept, Program, PCA and Product are agency-defined.

Business
Unit
Ledger Account Fund Dept Program PCA Appn
Yr
Product Tcode Amount
AGYXX ACTUALS 37XX Incorrect Object XXXX XXXX XXXXX XXXXX 2016 XXXX MAN Debit
AGYXX ACTUALS 0045XX XXXX XXXX XXXXX XXXXX 2016 XXXX   Credit
AGYXX ACTUALS Incorrect GL Acct XXXX XXXX XXXXX XXXXX 2016 XXXX   Debit
AGYXX ACTUALS 37XX Incorrect Object XXXX XXXX XXXXX XXXXX 2016 XXXX MAN Credit
AGYXX ACTUALS 3779, 3780, 3781 XXXX XXXX XXXXX XXXXX 2016 XXXX MAN Credit
AGYXX ACTUALS 0045XX XXXX XXXX XXXXX XXXXX 2016 XXXX   Debit
AGYXX ACTUALS 0015, 0020, 0030, 0041, 0042, 0043 XXXX XXXX XXXXX XXXXX 2016 XXXX   Credit
AGYXX ACTUALS 3779, 3780, 3781 XXXX XXXX XXXXX XXXXX 2016 XXXX MAN Debit
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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