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Fiscal Management
Kelly Hancock
Acting Texas Comptroller of Public Accounts
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Training
State Pass-Through Activities Tutorial
Objectives
Lesson 1: State Grant Pass-Through Funds
Overview
Accounting Literatures
Comptroller’s Policies
Funds Classification
Learning Check
Lesson 2:
Accounting Treatments
Lesson 3:
Error Correction
Lesson 4:
SPTR Web Application Instructions & Deadlines
Glossary
Resources
Lesson 1: State Grant Pass-Through Funds
Learning Check
Answer the following questions.
1. Which agency (agencies) is (are) responsible for determining the classification of funds regarding the state pass-through grants?
a. Disbursing agency
b. Receiving agency
c. Comptroller’s office
d. a and c
2. The RTI process is required in recording pass-through activities.
a. True
b. False
3. Which one of the following reports is available through FMQuery — SIRS and is used in reconciling pass-through activities?
a. Interagency/Interfund activity
b. PT201
c. PT202
d. All of the above
4. The following sentence describes one of the characteristics of a state pass-through grant: The paying agency receives some direct benefit for exchange of funds.
a. True
b. False