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USAS Profile Review and Cleanup Procedures – Internal Transaction (IT) File Cleanup

Risk Areas

ABEST Reconciliation

After final information is transferred to the Automated Budget and Evaluation System for Texas (ABEST), the USAS database needs to remain constant for that accounting period for historical purposes. This historical data integrity will be disturbed if posted batches on the IT file are subsequently super security deleted.

Transactions in edit modes 2 or 4 are posted regardless of whether they have been released or require approvals and are therefore included in data transferred to ABEST. If you perform Super Security Deletes (SSDs) after a reconciliation period is closed on transactions that remain on the IT file and do not write to history, ABEST and USAS will no longer contain complementary data.

AFR Reconciliation

Transactions in edit mode 2 or 4 are posted and included in USAS financial reports used for reconciliation purposes, regardless of whether they have been released or require approvals. Therefore, an agency could reconcile to USAS based on balances including posted transactions remaining on the IT file that subsequently undergo SSDs.

This would usually affect fund balance and create the need for a restatement in the following year.

System Performance

System performance and the length of run time for the nightly IEU cycle is affected by the size of the IT file.

Debt Collection Responsibility (USPS Agencies)

Agencies continue to be responsible for collection of accounts receivable-type transactions left on the IT file.

Legislation was enacted to give the Office of the Attorney General authority to prescribe procedures for debt collection. Agencies must follow these guidelines with regard to receivables left on the IT file that are super security deleted. This applies specifically to payroll deduction-type transactions such as those processed with T-codes 865R, 874R, 875R, etc. These types of transactions would normally appear on a DAFR3913. Accounts receivable should be set up to replace these transactions.

For more information, see Accounting for Uncollectible Accounts (APS 027) (FPP C.001).

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