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 also affect fund balance and create the need for a restatement in the following year. If a posted transaction must be deleted with an SSD after the AFR submission, contact your agency’s financial reporting analyst.

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

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

The Office of the Attorney General has legislative authority to prescribe procedures for debt collection, which can be found in Texas Administrative Code, Title 1, Part 3, Chapter 59, Section 59.2: Collection Process: Uniform Guidelines and Referral of Delinquent Collections. Agencies must follow these guidelines regarding receivables left on the IT file that are super security deleted. Accounts receivable should be set up to replace these transactions.

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