FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS Profile Review and Cleanup Procedures > previous

USAS Profile Review and Cleanup Procedures – Correction of Unappropriated General Revenue & Local Revenue

Reports and Procedures

Various Reports for Profile Listings

Type Listing
Source Profile tables
Purpose Identify the set up of the profiles for unappropriated general revenue and local sales tax receipts

Procedures

  1. Verify the setup of the profiles for unappropriated general revenue.

    Profiles should have been established for unappropriated general revenue. This procedure provides a listing of the profile records that must be established.

    1. 20 profile – This profile is established for each agency by the Comptroller’s Appropriation Control section, using appropriation number 99906.
    2. D23 profile – This profile must infer appropriated fund 0001, GAAP fund 1000 and GAAP fund type 09. Institutions of higher education must use GAAP fund type 5.
    3. 26 profile – This profile must contain the following information:
      PCA 99906 (optional)
      AY 14 & 15
      Type D
      Title Unappropriated Collections-General Fund
      Program code 3992
      Agency budget program level indicator (set this value according to your agency’s policy for posting to the AB table)
      Appropriation number 99906
      Fund Number assigned on D23 profile above
    4. D11 profile – Those agencies that use agency objects must establish an agency object 3983 that infers comptroller object 3983 titled GR Fd 0001 Unappropriated Receipts Sweep.
  2. Verify the setup of the profiles for Local Sales Tax

    City sales, mass transit authority, county sales tax and special purpose district sales taxes — the deposit processed for taxes collected, less the sales tax discount, must post to the agency’s D23 profile fund that looks up appropriated fund 0882, GAAP fund 0882, GAAP fund type 09. The PCA used for the deposit must look up the agency’s D23 profile fund described above, appropriation 99907 and program code 3992 (or an appropriately defined program code that looks up program code 3992); using document type D, T-code 188 and comptroller object 3790.

Report PCU138A – Unappropriated GR, 00000, Potential Adjustments

Type Listing
Source The GL financial table, the D23 profile table and the 28 profile table
Purpose The report includes only CY activity. The report identifies selected information for transactions posting with the combination of the following revenue GL accounts and appropriation number 00000, appropriated fund 0001:
General Ledger Debit Credit
5000 Revenue Control Cash negative (-) positive (+)
5600 Expenditure Control Offset positive (+) negative (-)
6010 Operating Transfer In negative (-) positive (+)
6050 Operating Transfer Out positive (+) negative (-)

Note: If you have been depositing general revenue and/or local tax collected on behalf of the state to an appropriation number other than 00000, 99906 or 99907, request a QMF for the appropriation number you have been using.

Procedures

  1. Analyze the data provided on the QMF to determine if any FY 13, FY 14 and FY 15 unappropriated receipts were incorrectly deposited to appropriation number 00000.

    These revenue objects must be transferred to appropriation number 99906, 99907 or 99908 from appropriation number 00000.

    Note: This transfer procedure applies only to unappropriated general revenue receipts that were collected in CY.

    • Receipts deposited to 00000 with an effective date in prior FYs should not be transferred to 99906, 99907 or 99908.
    • Revenues that are not classified as unappropriated receipts should not be transferred to 99906, 99907 or 99908.

    If the correct coding block was used initially, GAAP fund type 09 transactions will post with a transaction code that infers GL account 1149, Funds Held for Others.

  2. Review the following to determine if transfers can be made by reversing the originating transaction and re-entering it into appropriation number 99906, 99907 or 99908, or if a journal voucher needs to be processed to correctly reflect a GAAP agency fund transaction:
    • Transaction code used to post transactions
    • GL accounts where transactions are posted
    • GAAP fund type where transactions are posted
    • D23 fund where transactions are posted
  3. Determine the T-code and coding block necessary to reverse amounts from appropriation number 00000, using analysis from procedure 2 above. Net deposits may be transferred if refunds have been issued against appropriation number 00000.
  4. T-code 188 must be used in order to place the money in appropriation number 99906, 99907 or 99908.
  5. Enter the transactions into USAS.
  6. The next day, verify balances for appropriation numbers 99906, 99907, 99908 and 00000 on the Appropriation Record Inquiry (62) screen and the Appropriation/Object Detail Inquiry (49A) screen to ensure:
    • Comptroller objects in appropriation number 00000 are revenues that the agency will disburse.
    • Comptroller objects in appropriation number 99906 are revenues that are collected on behalf of the state.
    • Comptroller objects in appropriation number 99907 are revenues collected as local sales tax receipts.
    • Comptroller objects in appropriation number 99908 are revenues collected as surplus property tax receipts.
  7. Order the following applicable reports from USAS:
    • DAFR8580 – Fund Level 3 – Balance Sheet (Governmental & proprietary fund types)
    • DAFR8590 – Fund Level 3 – Operating Statement (Governmental fund type)
    • DAFR8600 – Fund Level 3 – Operating Statement (Proprietary fund type)
    • DAFR8585 – Fund Level 3 – Statement of Net Assets (Fiduciary fund type)
    • DAFR8690 – Fund Level 3 – Statement of Changes in Assets & Liabilities (Agency fund)

    Analyze data from reports to ensure that balances are correctly stated after the above entries are made. Ensure that T-codes and GL accounts are appropriate for the GAAP fund type.

    CAPPS Central Agencies

    Agencies tracking Unappropriated GR Appropriation 00000 in CAPPS can follow the USAS procedures above to correct entries in CAPPS.

    For example, GAAP fund type 09 is GAAP agency funds and must only show assets and liabilities. The transactions in this fund type must not reflect operating activity, that is, no revenues or expenditures/ expenses. Therefore, GL accounts 5000, Revenue Control – Cash, and 5100, GAAP revenue offset, must offset each other for a net zero balance. The same is true for GL accounts 5500, Expenditure Control – Cash and 5600, GAAP Expenditure Offset.

Examples

Note: The following are included as examples of corrections and may not be proper for your agency. Each transaction listed on the QMF must be thoroughly analyzed to determine the necessary adjustment.

Example I:

Correcting Journal Document

Initial Transaction on QMF Reverse Initial Transaction Transfer to Appn 99906
$1000 $1000 $1000
T-code 188 T-code 188R T-code 188
PCA XXXXX PCA XXXXX PCA 99906 (optional)
Appropriation number 00000 Appropriation number 00000 Appropriation number 99906
Fund 0001 Fund 0001 Fund XXXX
GAAP fund 0001 GAAP fund 0001 GAAP fund 1000
GAAP fund type XX GAAP fund type XX GAAP fund type 09*

Example II:

Correcting Journal Document

Initial Transaction on QMF Reverse Initial Transaction Transfer to Appn 99906
$10,000 $10,000 $10,000
T-code 195 T-code 195R T-code 188
PCA XXXXX PCA XXXXX PCA 99906 (optional)
Appn No 00000 Appn No 00000 Appn No 99906
Fund 0001 Fund 0001 Fund XXXX
GAAP fund 0001 GAAP fund 0001 GAAP fund 1000
GAAP fund type XX GAAP fund type XX GAAP fund type 09*

*GAAP fund type for institutions of higher education will be 05 rather than 09.

Report PCU138B – Unappropriated GR, 99906, Potential Adjustments

Type Listing
Source GL financial table, the D23 profile table and the 28 Transaction Code Profile table
Purpose This report includes only CY activity. The report identifies selected information for revenue codes reported in appropriation number 99906. This is the correct appropriation number for CY deposits of unappropriated receipts. Nominal accounts are shown as follows on the report:
General Ledger Debit Credit
5000 Revenue Control Cash negative (-) positive (+)
5500 Expenditure Control Cash positive (+) negative (-)
6010 Operating Transfer In negative (-) positive (+)
6050 Operating Transfer Out positive (+) negative (-)

Note: If you have not been depositing General Revenue collected on behalf of the state to appropriation number 00000 or appropriation number 99906, request a QMF for the appropriation number you have been using.

Procedures

  1. Verify that REVENUE deposited to appropriation number 99906 is Unappropriated GR for CY.

    In preparation for a statewide automated sweep of agency unappropriated receipts for CY, it is important to carefully examine collections deposited to appropriation number 99906.

  2. Analyze data provided on the QMF to find:
    • Revenue objects that must be transferred from appropriation number 99906 because they were deposited there in error
    • If the correct coding block was used for the transaction posting collections to appropriation number 99906, GAAP fund type 09 transactions must post with a T-code that infers GL account 1149, Funds Held for Others.

Make any necessary correcting entries using the same procedures discussed in Report PCU138A – Unappropriated GR, 00000, Potential Adjustments.

CAPPS Central Agencies

Agencies tracking Unappropriated GR Appropriation 99906 in CAPPS can follow the USAS procedures above to correct entries in CAPPS.

Report 138C – Local Sales Tax, 99907, Potential Adjustments

Type Listing
Source GL financial table, the D23 profile table and the 28 profile table
Purpose This report includes only CY activity. The report identifies selected information for revenue codes reported in appropriation number 99907. This is the correct appropriation number for CY deposits of local sales tax receipts. Nominal accounts are shown as are on report 138B above.

Procedures

  1. Verify that revenue deposited to appropriation number 99907 is local sales tax for CY.

    In preparation for a statewide automated sweep of agency local sales tax receipts for CY, it is important to carefully examine collections deposited to appropriation number 99907.

  2. Analyze data provided on the QMF to find:
    • Revenue objects that must be transferred from appropriation number 99907 because they were deposited there in error.
    • If the correct coding block was used for the transaction posting collections to appropriation number 99907, GAAP fund type 09 transactions must post with a T-code that infers GL account 1149, Funds Held for Others.
    Make any necessary correcting entries using the same procedures discussed in Report PCU138A – Unappropriated GR, 00000, Potential Adjustments.

CAPPS Central Agencies

Agencies tracking Unappropriated GR Appropriation 99907 in CAPPS can follow the USAS procedures above to correct entries in CAPPS.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy