USAS User’s Manual –
Chapter 7 – Transaction Entry (continued)
Descriptive/Legal Text (DLT)
About DLT
Descriptive/Legal Text (DLT) provides an explanation of an accounting transaction. It also provides information that specifically identifies what is being purchased. Legally, it can provide a basis for the transaction being processed by the agency by providing a legal citation.
For example, DLT on a budget transaction might include:
“To transfer appropriation balances between sub-items within Division Administration, Support Services, and Health Services.” (Authority: HB1, 72nd Leg., 1st Call, Article I-81, rider 11.)
Requirements
DLT may be required on specific documents according to:
- Document Type
- Agency
- Comptroller Object
- Any combination of Document Type, Agency or Comptroller Object.
Note: Agency accounting systems must have the ability to provide text as needed.
Note: All transactions identified as requiring DLT will not complete processing until the text is matched up in the system by document header (doc agy, doc #, and FY). A warning message will inform the user during transaction entry that DLT is required. The 37 Document Tracking Inquiry screen provides online document status inquiries.
Document Types And Object Codes
Effective September 1, 1993, agencies may be required to provide DLT information on the following document types and/or object codes:
| A | Appropriation Budgetary Adjustment Transactions (cite + brief description). |
|---|---|
| B | Original Budgetary Transactions (cite + brief description). J-Journal Voucher Documents (cite + brief description). |
| 2,3* | Selected Purchase Voucher Documents on a pre- and post-processing basis for Texas Building and Procurement Commission [TBPC] (description of purchase only required if it is a preaudit object code for Fiscal Management Division). |
| D | Deposits Increasing Appropriation authority (cite + brief description). |
| F | Deposits (Pre-approved-Comptroller EFT) Increasing Appropriation authority (cite + brief description). EFT for sales tax requires name of entity and brief description. |
| 9* | Selected Purchase Vouchers-Not Audited by GSC (description of purchase only required if it is a preaudit object code for Fiscal Management Division). |
| T | Interagency Payments (formerly ITVs) (brief description). 1-Travel Vouchers (description). |
| * DLT requirements for purchase vouchers (Document Types 2, 3, and 9) are based on the selected object codes listed below. | |
Note: DLT is not required to be entered online for transactions that require paper documents. Text must be included on the paper documents (for example, travel vouchers, budget transfers between agencies, etc.).
Object Codes-Prepayment Audited and Requiring Descriptive Legal Text
| 7204 | Insurance Premiums |
|---|---|
| 7205 | Employee Bonds |
| 7216 | Insurance Premiums-Approved by Board of Insurance and Attorney General |
| 7217 | Employee Bond-Approved by State Auditor |
| 7218 | Publications and Advertisements |
| 7220 | Tort Claim without Lawsuit |
| 7226 | Judgments and Settlements |
| 7227 | Misc Claims Act Payments |
| 7228 | Misc Claims-Legislative |
| 7230 | Misc Claims-Lost/Void Warrants |
| 7239 | Consultant Services: Approval by Office of Governor |
| 7240 | Consultant Services |
| 7242 | Consultant Services-Computer |
| 7246 | Legal Services |
| 7258 | Pre-approval by Attorney General |
| 7309 | Promotional Items |
| 7315 | Food Purchased by the State |
| 7345 | Purchase of Land |
| 7443 | Rental of Aircraft-Exempt |
| 7445 | Rental of Aircraft |
| 7253 | Other Professional Services |
| 7299 | Purchase Contracted Services |
Note: Any modification to these requirements will be sent on a green border Notice to State Agencies. Agencies may refer to the Purchase Voucher Guide to determine if a legal citation is required on text submitted by object code.
Submission of Descriptive/Legal Text
DLT information will be submitted using one of the following methods:
- Online Transaction Entry screen by selecting 19 from the Data Entry submenu or pressing F7 from a Transaction Entry screen.
- Automated Tape Process.
The USAS automated tape process will allow the DLT lines to be entered on the same tape as the corresponding vouchers or on a separate tape with just DLT.