USAS Reference: Document Type, Title and Description

APPROPRIATION BUDGET — Used to adjust committed and collected expenditure or revenue budgets for appropriations whose budgets are already established in USAS. Adjustments include increases, decreases or transfers between appropriations, including transfers from a direct strategy appropriation to a Capital Budget appropriation.

Also used for appropriation budget transfers between agencies, such as transfers for salary benefits, as directed by statute or the General Appropriations Act. These transfers must be processed centrally by the Appropriation Control section of the Comptroller’s Fiscal Management Division. For additional information, see Salary Benefit Appropriation Allocations (APS 019) (FPP A.042).

For additional information on establishing budgets, including budget transfers, see Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020).

For additional information on processing appropriation budget transfers related to capital budget appropriations, see Capital Budget Rider Appropriations (APS 026) (FPP A.012).

ORIGINAL APPROPRIATION BUDGET — Used to:

• Establish committed and collected expenditure and revenue budgets
• Process budget lapse transactions
• Process the transfer of unexpended balances (UB) for an appropriation from a prior appropriation year (AY) to a current/future AY.

Documents must be approved by the Appropriation Control section of the Comptroller’s Fiscal Management Division.

Note:  Lapse transactions also may appear under the system-generated Document Type Y.

For additional information, see Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) and Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019).

WARRANT CANCELLATION — Used to cancel warrants and annuitant direct deposit payments. The cancelling agency is responsible for supplying the cancellation document number.

Most warrant cancellations are requested through Treasury Operations’ Web Warrant Inquiry and Cancellation System (WWIC) and processed in USAS via Input Record, creating system-generated transactions.

Exceptions to requesting cancellations through WWIC are:

• Reinstated warrants — processed by the Payment Services section of the Comptroller’s Fiscal Management Division
• USAS payroll deduction warrants before the available date on the warrant — processed by the Payment Services section of the Comptroller’s Fiscal Management Division
• Annuitant direct deposit payments — processed by the Teacher Retirement System of Texas (agency 323) and the Employees Retirement System of Texas (agency 327)
• Net payroll warrants issued through USPS, SPRS or CAPPS HR/Payroll — processed through the applicable payroll system

Regardless of the method of cancellation, all cancellation documents must use Document Type C.

For information on processing warrant cancellations, see Treasury Operations’ WWIC in the TexPayment Resource.

Note: Once a cancellation transaction is submitted to USAS, it must not be deleted. For assistance with unprocessed cancellation transactions, contact your appropriation control officer.

DEPOSIT REQUIRING TREASURY APPROVAL — Used by the receiving agency to record deposits of cash into the State Treasury.

The deposit document will not process until the Comptroller’s Treasury Operations Division validates the receipt of cash/checks against the corresponding document entered in USAS and provides the necessary approval.

Deposits not approved by Treasury must be deleted by the submitting agency.

For information on clearing deposits posted to an agency’s default coding block, see USAS Default Deposit Processing (FPP Q.006).

ENCUMBRANCE — Used to establish, adjust and cancel encumbrances. Encumbrances can only be recorded to legally obligate state funds (appropriations) for actual contracts awarded, not for anticipated contracts or contracts under negotiation.

For additional information on processing encumbrances, see Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019).

DEPOSIT PRE-APPROVED BY TREASURY — Used to record certain types of deposits that do not require Treasury approval. This document type is typically used by the Comptroller’s Treasury Operations Division and initiated outside of USAS.

Used to record deposits that are:

• Processed directly by the Treasury for the receipt of cash, such as for wire transfers, Texas.gov receipts and lock-box receipts
• Processed directly by certain areas of the Comptroller’s office that do not require Treasury approval to process

For information on clearing deposits posted to an agency’s default coding block, see USAS Default Deposit Processing (FPP Q.006).

SYSTEM GENERATED — Used for transactions that are automatically/system generated by USAS. Examples include:

• Generated transactions defined by the GEN TC and AFRTC fields on the USAS Transaction Code Decision (28A) Profile
• Transactions generated through the Interagency Transaction Voucher (ITV) process
• Cost allocation transactions

Most G documents are processed using central agency numbers (000-009) as a matter of access control. 

Note:  Users must not make changes to or delete G documents. This includes changes to coding elements, amounts or vendor information.

AUTOMATIC PROMPT PAYMENT INTEREST — System Generated. Used for the automatic payment of interest due under Texas Government Code, Chapter 2251.

These documents are automatically deleted when the transactions cannot process due to data element errors or insufficient funding.

For more information, see the Prompt Payment page in eXpendit.

JOURNAL VOUCHER — Used to record miscellaneous transactions, such as:

• Deposit transaction corrections
• Transfer of receipts from the sale of surplus property
• Generic adjustments for financial reporting purposes
• Cost allocation transactions

This document type is also used by the Appropriation Control section of the Comptroller’s Fiscal Management Division to centrally process revenue or operating transfers between agencies.

This document type requires descriptive/legal text.

Note: Use Document Type K — Expenditure Transfer Vouchers for processing expenditure transfers to correct miscoded data elements for previously posted expenditures.

For additional information, see:

• Correcting Bookkeeping and Cost Allocation Entries (APS 021) (FPP A.013)
• Proceeds From the Sale of Surplus Property (FPP A.032)
• Deposit of Funds Held in Suspense (FPP D.005)
• Recovery of Certain State Agency Overpayments (FPP B.002)

EXPENDITURE TRANSFER VOUCHER — Used to record expenditure transfers to correct miscoded data elements for previously posted expenditures.

For additional information, see Correcting Bookkeeping and Cost Allocation Entries (APS 021) (FPP A.013).

REVENUE/EXPENDITURE ADJUSTMENT — Used by Comptroller’s central staff to record one-sided adjustments to cash revenues and expenditures. Also used by agencies authorized to issue Treasury payments outside of USAS to record the disbursement in USAS.

This document type must be approved by the Appropriation Control section of the Comptroller’s Fiscal Management Division.

MANUAL EXPEDITE — Used by Comptroller’s central staff to record the charges associated with manually expedited warrants (“expedites”) issued by the Comptroller’s office.

FOUNDATION SCHOOL PAYMENT (TEA ONLY) — Used to establish Texas Education Agency (TEA) payments for the Texas School Foundation. Limited to TEA use only.

PRE-ENCUMBRANCE — Used to establish, reverse and cancel pre-encumbrance transactions.

RETURNED MONIES — Used to record an insufficient funds check (NSF) from processed deposits (D, F, YD or YF document).

STATISTICAL — Informational only — no effect on budget, cash or financial reporting. Used to record statistical information.

INTERAGENCY TRANSACTION VOUCHER — Also known as an ITV; used to transfer funds between two state agencies. Generally used for:

• Payments for goods or services
• Pass-through of federal and state grants
• Revenue, expenditure and operating transfers
• Non-cash accruals
• Payments to institutions of higher education (posts to GL 0045-Cash in State Treasury)

Note:  Agencies can also process ITV payments using Document Types 1, 2 and 9 with a Payment Distribution Type (PDT) of T. 

For more information, see Interagency Payments and Receipts for Goods and Services (APS 014) (FPP A.028) and RTI Tables for Interfund/Interagency Transactions in the Reporting Requirements for Annual Financial Reports of State Agencies and Universities.

TRACKED DOCS NOT REQUIRING COMPT APPRVL — Used to process miscellaneous transactions, typically related to financial reporting processes. Examples include:

• Generic revenue/expenditure adjustments
• Generic transfers in/transfers out
• Generic (non-ITV) due to/due from transactions
• Fund balance/net position reclassifications
• Basis conversion adjustments

This document type may also be used to record payables for reporting agencies and for processing adjustments for 1099-related data.

These documents do not require descriptive/legal text.

For information on the preparing your agency’s annual financial report, see Reporting Requirements for Annual Financial Reports of State Agencies and Universities.

For information on processing payables, see codes in Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019).

For information on processing 1099-related adjustments, see Adjusting Your USAS Data in USAS Procedures for 1099 Reporting (FPP E.001).

EXPENDITURE ADJUSTMENT (TREASURY ONLY) — System Generated. Used by the Comptroller’s Treasury Operations Division to record Treasury distributions on behalf of participating agencies for fees related to receiving electronic payments via credit cards or similar means.

For additional information, see Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029) (FPP J.001).

DIRECT DEPOSIT ELECTRONIC PAYMENT — System Generated by USPS and SPRS. Used to issue child support payments payable through the Office of the Attorney General’s Special Disbursements Unit (SDU).

SYSTEM GENERATED (UNTRACKED) — System Generated. These document types are not tracked per the USAS Document Control (33) Profile; therefore these documents will not be available on the Document Tracking Inquiry (37) screen.

Y documents most commonly result from payment accrual liquidation/cash impact transactions. Also used for the automatic lapse program.

TRAVEL VOUCHER — Used to record travel-related vouchers payable, including reimbursements to local funds or credit cards for travel expenses. Also used to pay for direct-billed travel-related services, such as rental cars and hotels.

For information on processing reimbursement or direct bill payments, see Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (FPP A.043) (login required).

For information on state travel laws and rules, see Textravel.

Document Type 1 allows partial posting of transactions, which means the error-free, fully approved transactions within the document can post, pay, and go to history, while other transactions will be on hold in error status or awaiting approvals.

Note: Agencies can also use this document type to process ITV payments when used with a PDT of T.

For more information on processing ITV payments, see Interagency Payments and Receipts for Goods and Services (APS 014) (FPP A.028)

PURCH VOUCHER – SUBJ TO PROCUREMENT RULES — Used to record vouchers payable for purchases that are subject to the Texas procurement rules per Texas Government Code, Chapter 2155, the 34 Texas Administrative Code Chapter 20 and the State of Texas Procurement and Contract Management Guide PDF.

Document Type 2 allows partial posting of transactions, which means the error-free, fully approved transactions within the document can post, pay, and go to history, while other transactions will be on hold in error status or awaiting approvals.

Note: Agencies can also use this document type to process ITV payments when used with a PDT of T.

For more information on processing ITV payments, see Interagency Payments and Receipts for Goods and Services (APS 014) (FPP A.028)

PAYROLL (REIMBURSEMENTS AND ADJUSTMENTS) — Used to process reimbursements to institutions of higher education for state-reimbursable payroll costs. Also used to record adjustments related to USPS and SPRS payroll transactions, such as adjustments for net pay, ERS deductions or IRS deductions.

Note: Document Type 5 is an “all pay” document type, meaning the payment cannot be issued until all of the transactions within the document are error-free.

REIMBURSEMENT (NON-PAYROLL) — Used to record reimbursement transactions that are not related to payroll costs.

Document Type 6 prevents partial posting of the transactions within the document — unlike Document Types 1, 2 and 9 — allowing agencies to make changes to the summary payment line and related detail lines within the document prior to posting.

ANNUITANT PAYROLL — Used to process annuitant payroll payments and charges, including gross pay, net pay, and associated deductions such as for ERS and the IRS.

Note: Document Type 7 is an “all pay” document type, meaning payments cannot be issued until all of the transactions within the document are error-free.

PAYROLL (USPS & SPRS) — Used to record payroll-related expenditures made through USPS and SPRS. Also used to process deduction payments from those payrolls. USPS and SPRS create and issue the employees’ net payroll payments.

PURCH VOUCHR – EXMPT FRM PROCUREMENT RULES — Used to record vouchers payable for purchases that do not fall under the categories of travel or purchases subject to the procurement rules per Texas Government Code, Chapter 2155 and the 34 Texas Administrative Code Chapter 20.

Most grant payments, refunds of deposits received in error, and reimbursements to institutions of higher education for purchases are processed using this document type.

Document Type 9 allows partial posting of transactions, which means the error-free, fully approved transactions within the document can post, pay, and go to history, while other transactions will be on hold in error status or awaiting approvals.

For more information, see the State of Texas Procurement and Contract Management Guide PDF.

For more information on processing refunds of deposits, see Refunding Deposits (APS 013) (FPP A.033).

For more information on processing ITV payments, see Interagency Payments and Receipts for Goods and Services (APS 014) (FPP A.028).

Note: Agencies can also use this document type to process ITV payments when used with a PDT of T.

Notes:

• USAS history contains the following data:
  • The now defunct Document Type 4, which was used for payroll payments that were entered using the obsolete FACTS system and processed via Input Record in USAS – cancellations for these types of payments were entered using a “4CC” document number scheme
  • Prior versions of retiree payroll warrant cancellation document numbers that used a “7CC” document number scheme
  • Document Type 2 denoted “post payment audit of purchases” prior to 2006
  • The now defunct Document Type 3, which denoted “purchase vouchers that required approval by the central purchasing authority prior to payment”
• Document Types A, B, G, J, K, L, W, 6 and 8 are “all post” document types – all transactions within the document must be error-free before any of the transactions in the document can post, generate a payment (if applicable) and go to history