USAS Profile Review and Cleanup Procedures –
Procedures for Clearing Default Funds (Fund 9000 Deposit Adjustments and Fund 9001 Returned Checks) and Review of Comptroller Objects 3788 and 3789

Background

The default funds are temporary holding accounts that must be cleared of any balances on a timely basis. The balances in these funds should be zero once the appropriate clearing entries are recorded. The revenues should be reflected in the correct fund(s) with the correct comptroller object(s).

The use of comptroller object 3788 Deposit Adjustments – Default Fund and comptroller object 3789 Returned Checks – Default Fund is restricted to the default funds.

The Agency/Fund Record Inquiry (69) screen is used to query balances in the default funds by appropriation year. Ad hoc report 118 Detail Transactions can be requested from your ACO to view activity in the funds (see description).

Risk Areas

Balances in Default Funds or Incorrect Use of Comptroller Objects

Default fund accounts should not have a balance. The comptroller objects mentioned above should be used only with these default funds.

Reports and Procedures

Report PCU117 – Default Funds 9000 and 9001

Procedures

1. Verify that the balance in fund 9000 Deposit Adjustments Default Fund is zero.

   If the document number, agency number, fiscal year or amount entered on your deposit slip to the State Treasury differs from the deposit transaction entered in USAS, Treasury Operations will process an entry to post the entire deposit amount to your agency, T-code 184, PCA 99900, appropriation number 00000, default fund 9000, comptroller object 3788.

   If this happens, your agency will receive DAFR018B — DEPOSIT CORRECTIONS THIS CYCLE (D DOCS) or DAFR018F — USAS DEPOSIT CORRECTIONS THIS CYCLE (F DOCS), or your agency may request report 117 from your ACO. To clear out the balances in this fund, enter a reversing transaction on a journal voucher, J document, PCA 99900, appropriation number 00000, default fund 9000, comptroller object 3788 using T-code 195 or 195R, depending upon the fund’s balance. If the report balance is positive (credit balance), then use T-code 195R. If the report balance is negative (debit), then use T-code 195.

   Note: If an object code other than 3788 was used to post the transaction to the default fund, that same object code should be used to reverse the transaction.

   Post the amount reversed from the default fund to the fund used in the original deposit. This posting of the reversed amount must use the same coding block as the original deposit. For more information, see USAS Deposit Default Processing (FPP Q.006).

   Note: Remember to delete the original transaction from the IT file and to add LDT.

2. Verify that the balance in Fund 9001 Returned Checks Default Fund is zero.

   Checks previously deposited are returned to the State Treasury for nonsufficient funds (NSF).

   Treasury Operations will process an entry to post the amount of the returned check to your agency NSF default fund 9001, PCA 99901, comptroller object 3789. T-code 153 is used to post the NSF amount. Treasury Operations will return the check and a returned check cover form to your agency.

   Enter the reverse transactions on a journal voucher J document, PCA 99901, appropriation number 00000, NSF default fund 9001, comptroller object 3789 using T-code 153R.

   Note: If an object code other than 3789 was used to post the transaction to the NSF default fund, use that same object code to reverse the transaction.

   Post the amount reversed from the NSF default fund to the fund used in the original deposit. This posting of the reversed amount must use the same coding block as the original deposit.

   Review of T-codes to reverse default deposits in Fund 9001

   If original deposit was T-code:	Then post returned check using T-code:
   195 – Deposit of revenue	153
   180 – Refund of expenditure	154
   196 – Suspense fund treasury deposit	155
   188 – Suspense fund deposit	156
   179 – Deposit more than revenue budget	179R

CAPPS Central Agencies

Report PCU119 – Comptroller Objects 3788 and 3789 in Funds Other Than 9000 and 9001

Procedures

Verify that comptroller objects 3788 and 3789 have not been used in funds other than funds 9000 and 9001.

Agency personnel must reverse out transactions using the reverse of the original T-code and the comptroller object as shown on the report.

An entry should then be recorded with the correct comptroller object that applied to the original deposit.

CAPPS Central Agencies

Report PCU118 – Detail Transactions

Procedures

This report shows detail activity for Funds 9000 and 9001 for at least four months for all agencies.* Contact your ACO and request this report for specific comptroller objects or errors.

*Depending on agency size and data generated, more than four months’ data may be available.