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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.


  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.


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
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