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

Background

USAS uses transaction codes (T-codes) to determine the GL accounts for an accounting event. These T-codes also determine, among other things:

• Required elements for a transaction (i.e., appropriation number, comptroller object, fund, PCA, AY and others as transactions require)
• Valid comptroller objects
• Valid funds
• Balance types posting to financial tables

Risk Areas

Incorrect General Ledger and Comptroller Object Relationships

Using the wrong comptroller object on a transaction can affect your financial data in various ways. Examples are:

• Using a transfer out object with an expenditure GL account reduces available budget on the Appropriation Financial Table.
• Using an expenditure object with a transfer GL account fails to reduce budget but decreases appropriation cash on the Appropriation Financial Table.
• Using an incorrect combination of a revenue/expense GL account with a nonrevenue/expenditure object (or vice versa) results in the transaction being reported differently in the USAS Balance Sheet and USAS Operating Statement.

Any transactions entered with either an incorrect GL account or an incorrect comptroller object must be corrected as part of your annual financial report preparation and reconciliation process.

Reports and Procedures

Report PCU133 – Non-Expenditure Objects with Expenditure Accounts

Procedures

See Review Procedures below.

Report PCU132B – Non-Revenue Objects with Revenue Accounts

Procedures

See Review Procedures below.

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

Review Procedures

1. Verify whether the GL account (GL) balances in these reports offset:
   • For report PCU132B, GL accounts 5000, 5001 and 5100 must offset.
   • For report PCU133, GL accounts 5500, 5501 and 5600 must offset.

   If the GLs offset, no correction is needed.

   If the GLs do not offset proceed with step 2.

2. Analyze the report information to determine whether the comptroller object or GL account is incorrect.
3. Determine the transaction code needed for correction.
4. Enter the correcting transactions 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, UB Cash Bal Forward-Operating Trans In, is used to UB balances resulting from operating transfers.
   4. A commonly seen exception on report 132B is comptroller object 3750–Sale of Furniture and Equipment with T-code 195, which posts to a Revenue GL account. For GAAP purposes, this activity should be reported as Other Financing Sources/Uses. Therefore, the sale of furniture and equipment should instead be recorded using T-code 191, which includes recording the sales of fixed assets and posts to Other Financing Sources (GL 6035). Since T-code 191 also posts to Cash in State Treasury (GL 0045), entries after Aug 31 cannot be backdated. For correcting entries made after Aug 31 that need to be back-dated, use T-code 657, which posts to 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 report 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).

*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 3004.

*Object Group

30 = Revenue