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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS Profile Review and Cleanup Procedures

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).

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Risk Areas

Balances in Default Funds or Incorrect Use of Comptroller Objects

These default fund accounts should not have a balance. These comptroller objects should be used only with these default funds.

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Reports and Procedures

Report PCU117 – Default Funds 9000 and 9001

Type Exception
Source The GL financial table
Purpose Shows all comptroller object activity for 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 a USAS DAFR018F report on deposits 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.

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

CAPPS Central Agencies

CAPPS agencies tracking Fund 9000 in CAPPS can follow the same procedures as stated above.

  1. 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 with the following reversing T-codes:

    Review of Comptroller Objects 3788 and 3789

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

CAPPS Central Agencies

CAPPS agencies tracking Fund 9001 in CAPPS must first follow the USAS procedures above and then do a manual journal entry in CAPPS.

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

Type Exception
Source The GL financial table
Purpose The report identifies comptroller objects 3788 and 3789 that have posted to funds other than funds 9000 and 9001, respectively.

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

CAPPS agencies that incorrectly used Account 3788 and 3789 must first follow the USAS procedures above and then do a manual journal entry into CAPPS.

Report PCU118 – Detail Transactions

Type Detail
Source Active and inactive accounting event table
Purpose Identifies all activity posting to funds 9000 and 9001 for fiscal 20CY.

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.

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