USAS User’s Manual –
Chapter 7 – Transaction Entry (continued)
How to Process a Return Check
About this Procedure
This procedure assists users with the requirements for processing a return check.
- Checks previously deposited are returned to the Treasury for nonsufficient funds (NSF).
- The Treasury System will generate a transaction posting the amount of the returned check to the agency NSF Default Fund 9001, PCA 99901, COBJ 3789, Appn 00000 for the current appropriation year. (See Default Funds Chart on subsequent page.)*
- The Treasury will return the check and a return check cover form to the agency.
- The agency must clear the default fund and reverse the accounting transaction impact of the initial deposit on the returned check from USAS using T-Code 153.
- The agency will redeposit the NSF check when the receivable is collected using a document type of D.
Note: A Document Type of R (Returned Checks) will be used by the Treasury for returned check transactions. Agencies must use a Document Type of J to make adjustments to or to clear the agency NSF default fund.
* Institutions of Higher Education, when establishing default PCAs, must include NACUBO Subfund 1100 and NACUBO Function 9999.
Default Funds Chart
| Description | FUND “XXXX” | FUND 9000 | FUND 9001 | Treasury System Entries |
|---|---|---|---|---|
| Amount TC RVS | Amount TC RVS | Amount TC RVS | ||
| 3. NSF Returned checks |
$ 100.00 195 Agy (100.00) 153 Agy $ 0.00 |
($ 100.00) 195 Agy 100.00 153 R Agy $ 0.00 |
$ 100.00 (100.00) $ 0.00 |
Batch Type 3 — Pre-Encumbrance/Encumbrance
All Batch Type 3 transactions are processed on the Pre-Encumbrance/ 505 Pre-Enc/Enc/Expend Transaction Entry screen.A picture of the Pre-Enc/Enc/Expend Transaction Entry screen
TEXAS S505 UNIFORM STATEWIDE ACCOUNTING SYSTEM 04/08/95 11:58 AM
LINK TO: PRE-ENC/ENC/EXPEND TRANSACTION ENTRY
BATCH: AGENCY 550 DATE 040895 TYPE 3 NO 001 SEQ NO 00001 MODE EDIT AND POST
DOC DATE: EFF DATE: DUE DATE: SERV DATE:
DOC/SFX: REF DOC/SFX: MOD: AGENCY:
TRAN CODE AY:
INDEX: PCC:
PCA: REQ NO:
COMP/AGY OBJ: NACUBO SUBFUND:
AMOUNT: RVS: DISC: 1099: FO: PDT:
DOC COUNT: DOC AMT: DOC AGY: CI: PROP #:
INV NO: DT: DESC:
VEND/MC: NM:
CONT NO: ADDR 1:
WARR NO: ADDR 2:
APPN NO: ADDR 3:
FUND: ADDR 4:
GL AC/AGY: CITY: ST: ZIP:
GRANT NO/PH: SUB GRANTEE: PROJ NO/PH:
MPCD: AGY CD-1: 2: 3: DI: RTI:
F1-HELP F3-END F4-INT F5-EDIT F6-PROCESS F7-TEXT F9-BALANCING F10-RTI
The following are appropriate Transaction Types for Batch Type 3:
- Encumbrance
- Pre-Encumbrance
Note: Pre-Encumbrances are not required to be reported based on Senate Bill 1095.
Special Note: Currently, Document Type E is not a tracked document based on the 33 Document Control Profile. As a result, an encumbrance document number can be repeated within a fiscal year. To track encumbrance documents, request assistance from your agency support person.
Encumbrances and Pre-Encumbrances
Reporting agencies will record encumbrance activity or balances in USAS quarterly.
Internal agencies may record encumbrance and pre-encumbrance activity in USAS throughout the period or provide balances to USAS quarterly.
Refer to the USAS T-Code Reference Guide for applicable transaction codes.
Encumbrances and pre-encumbrances are summarized and reported by comptroller object.
If an encumbrance is liquidated over the amount of the original encumbrance, an error message is not generated. In effect, agencies may liquidate an encumbrance amount greater than the original amount encumbered in the Document Financial Table.
If an encumbrance is fully liquidated for an amount less than the original encumbrance (for example, encumber $1000, liquidate $800) and
no additional activity is going to be generated against that encumbrance, then placing an ‘F’ in the MOD field and processing the record
will liquidate the balance of the encumbrance.
Note: During encumbrance liquidation, the coding block of the original encumbrance transaction is used to perform the liquidation transaction.
Batch Type 4 — Expenditures/Disbursements
All Batch Type 4 transactions are processed on the 505 505 Pre-Enc/Enc/Expend Transaction Entry screen.
A picture of the Pre-Enc/Enc/Expend Transaction Entry screen
TEXAS S505 UNIFORM STATEWIDE ACCOUNTING SYSTEM 01/18/95 02:22 PM
LINK TO: PRE-ENC/ENC/EXPEND TRANSACTION ENTRY
BATCH: AGENCY 258 DATE 090195 TYPE 4 NO 010 SEQ NO 00001 MODE EDIT AND POST
DOC DATE: EFF DATE: DUE DATE: SERV DATE:
DOC/SFX: REF DOC/SFX: MOD: AGENCY:
TRAN CODE: AY:
INDEX: PCC:
PCA: REQ NO:
COMP/AGY OBJ:
AMOUNT: RVS: DISC: 1099: FO: PDT:
DOC COUNT: DOC AMT: DOC AGY: CI: PROP #:
INV NO: DT: DESC:
VEND/MC: NM:
CONT NO: ADDR 1:
WARR NO: ADDR 2:
APPN NO: ADDR 3:
FUND: ADDR 4:
GL AC/AGY: CITY: ST: ZIP:
GRANT NO/PH: SUB GRANTEE: PROJ NO/PH:
MPCD: AGY CD-1: 2: 3: DI: RTI:
TRANSACTION SUCCESSFULLY WRITTEN
F1-HELP F3-END F4-INT F5-EDIT F6-PROCESS F9-BALANCING F10-RTI
The following are appropriate Transaction Types for Batch Type 4:
- Payment Cancellation
- Accounts Payable
- Interagency Payments
- Travel
- Non-Payroll Reimbursement
- Purchase Voucher-Document Post Audited by GSC
- Purchase Voucher Preaudited by GSC
- Purchase Voucher-Not Audited by GSC
- Non-Payroll Reimbursement
- Expenditure Transfer Voucher
Payment Cancellation
Agencies will complete a payment cancellation voucher and submit it to the Comptroller’s office, which will enter the cancellation request into USAS. USAS will generate a cancellation transaction. These transactions are processed using Document Type C.
Accounts Payable
Accounts Payable transactions are processed by the agency using Document Type U. While agencies can submit the transactions in any edit mode online or through tape submission, a paper document is not required to be submitted to the Comptroller’s office.
Statistical Data
Statistical Data transactions are processed by the agency using Document Type U. While agencies can submit the transactions in any edit mode online or through tape submission, a paper document is not required to be submitted to the Comptroller’s office.
Interagency Payments
ITV policy and procedures were revised as of July 3, 1995. An interagency transaction represents a transfer of Treasury funds between two state agencies in exchange for goods and/or services performed.
Note: In regards to transactions involving local funds (non-Treasury funds), payments from Treasury to local accounts require the generation of a warrant and transactions from local accounts to Treasury require a deposit voucher. Since these transactions involve funds other than just Treasury funds, they are not handled through the ITV process. No paper documentation is required to be sent to USAS Document Control. Agencies are, however, responsible for maintaining adequate documentation in-house to satisfy post-audit requirements.
ITV Processing
ITV Processing Cycle steps are as follows:
- Cycle Steps Contract is agreed to and appropriate supporting documentation created for the ITV. Informal letter of agreement if ITV is over $2,500 but less than $50,000. Formal written contract if the total ITV is greater than $50,000.
- Invoice is received from the selling agency. After receipt of conforming goods and/or services, the buying agency has 30 days from the time of getting the invoice from the selling agency to successfully enter the transfer.
- Buying/paying agency enters accrued payable into USAS as follows:
- T-Codes: 225, 231, 228, or 249
- Document Type: T, 1, 2, 3, or 9
- Batch Type: 4
- PDT: T (flags ITV edits and suppresses warrant generation)
- RTI: supplied by selling/receiving agency
- After transactions pass system edits (data element and funding) and v/p posts, responsibility passes to selling/receiving agency.
- Due date equals liquidation date and pay/transfer date; system generates generated transactions to liquidate payable and impact 0045 for both the buying and selling agencies (both sides or none).
- If RTI error occurs, transaction will be on the default batch agency 005 IT file with Edit Mode 3 and a status of H.
- The Fiscal Management Division of the Comptroller’s office monitors Batch Agency 005. Fiscal Management personnel will research the
error and either correct it or contact the agency.
Note: It may be necessary to correct the RTI profile record, as well as correct the transaction in error in default batch agency 005. Correcting the RTI profile record is necessary to prevent future transactions from processing incorrectly.
- Once it is error-free, then the transfer is completed and cash is transferred to reflect the transaction.