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USAS Profile Review and Cleanup Procedures – Correction of Incorrect General Ledger and Comptroller Object Relationships

Reports and Procedures

Report PCU133 – Non-Expenditure Objects with Expenditure Accounts

Type Exception
Source GL table
Purpose The report identifies all non-expenditure objects and their current balances in expenditure accounts for activity in the CY.

Procedures

See Review Procedures below.

Report PCU132B – Non-Revenue Objects with Revenue Accounts

Type Exception
Source GL table
Purpose The report identifies all non-revenue objects and their current balances in revenue accounts.

Procedures

See Review Procedures below.

Report PCU134 – Non Other Sources and Uses Objects with Other Sources and Uses Accounts

Type Exception
Source GL table
Purpose The report identifies all non-other sources and uses objects and their current balances in other sources and uses accounts.

Review Procedures

  1. For report 132B, GL accounts 5000, 5001 and 5100 offset. For report 133, GL accounts (GLs) 5500, 5501 and 5600 offset. Verify whether the balances in these accounts offset.

    If the GLs offset, there is no problem.

  2. Analyze the QMF information to determine whether the comptroller object or GL account is incorrect.
  3. Determine the transaction code needed for correction.
  4. Perform the correcting entries in USAS. In general, transactions entered with the wrong GL account or with the wrong comptroller object must be reversed and re-entered with the correct element.
  5. Verify the results.
    Notes:
    1. Comptroller object 3972: This comptroller object should be used with T-codes 403/404. If the object appears on report 132B, in GL 5000 or 5001, it was not used correctly (T-codes 403/404 post to operating transfer GLs).
    2. 3971/7971 roll up as revenue and thus will not be seen on these reports when used with T-codes 405/406.
    3. Object code 3986, UNEXPENDED BAL FORWARD-OPERATING TRANS, is used to UB balances resulting from operating transfers.
    4. A commonly seen exception on report 132B is 3750 Sale of Furniture and Equipment with T-code 195. For GAAP purposes, this activity should roll up to Other Financing Sources/Uses. The title and description of T-code 191 includes sales of fixed assets. The sale of furniture and equipment should be recorded using T-code 191. Since T-code 191 posts to Cash in State Treasury (GL 0045), entries after 08/31 cannot be backdated. Correcting entries made after year-end that need to be back-dated must be made using T-code 657, which posts to Other Financing Sources (GL 6035).

Examples

Please note that 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:

GL account must be corrected. This example illustrates a revenue transfer (405/406) that should have been recorded as a cash operating transfer (403/404).

QMF Element Original Entry Reversal Entry Correcting Entry
Amount $1000 $1000 $1000
T-code 405/406 405/406 403/404
GL Account 5000/5000 5000/5000 6010/6050
PCA 12345 12345 12345
Appropriation 12345 12345 12345
Agency Fund 0001 0001 0001
Comptroller Obj 3970 3970 3972/7972
Object Group* 30 30 32/33
Reverse Ind   R  

*Object Groups

30 = Revenue     32 = Transfer In     33 = Transfer Out

Example II:

Comptroller object must be corrected. This example illustrates comptroller object 3972 that should have been entered as comptroller object 3006.

QMF Element Original Entry Reversal Entry Correcting Entry
Amount $1000 $1000 $1000
T-code 405 405 405
GL Account 5000 5000 5000
PCA 12345 12345 12345
Appropriation 12345 12345 12345
Agency Fund 0001 0001 0001
Comptroller Obj 3972 3972 3006
Object Group* 32 32 30
Reverse Ind   R  

*Object Group

30 = Revenue

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