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
- Verify that the comptroller objects that were used are only for
pass-through funds.
The report 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 activity.
- 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.
| Report Element | Original Entry | Reversal Entry | Correcting Entry |
|---|---|---|---|
| Amount | $1,000 | $1,000 | $1,000 |
| 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 |