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USAS Profile Review and Cleanup Procedures – Pass-Through Funds

Reports and Procedures

Report PCU152 – Pass-through funds, CY, comptroller objects 3725, 3842, 3971, 3978, 7614, 7615, 7971 and 7978

Type Listing
Source GL table
Purpose The report is a summary sorted by appropriated fund, agency fund, comptroller object, AY, appropriation number. This report reflects the name and roll-up. The GL account and the T-code are given as information to assist in the identification of transactions.

Procedures

  1. Verify that the comptroller objects that were used are only for pass-through funds.

    The QMF will show total CY GL activity in the above named comptroller objects. A separate line is shown for each GL account inferred by the T-code. For example, for a T-code that infers four GL accounts, four separate lines are listed for one transaction. From the information given, determine if the comptroller object was used only for pass-through.

  2. Correct the comptroller object.

    If a wrong comptroller object was used, it must be corrected. It can be corrected at the summary object level by fund, appropriation number and AY.

Example:

This example illustrates the way to correct an incorrect entry using comptroller object 3725 – State Grant Pass-through Revenue when comptroller object 3980 – Operating Fund Transfers should have been used.

QMF Element Original Entry Reversal Entry Correcting Entry
Amount $1000 $1000 $1000
T-code 405/273 405/273 449
GL Account 5000/5001 5000/5001 6011
PCA 12345 12345 12345
Appropriation 12345 12345 12345
Agency fund 0001 0001 0001
Comptroller Object 3725 3725 3980
Object Group 38 38 32
Reverse Indicator   R  
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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