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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
Lesson 2: Accounting Treatments
Overview
Comptroller Objects (COBJs)
State Pass-Through for Funds within the State Treasury
State Pass-Through for Funds Held Outside the State Treasury
Fiscal Year-End Review
Learning Check
Lesson 3:
Error Correction
Lesson 4:
SPTR Web Application Instructions & Deadlines
Glossary
Resources
Lesson 2: Accounting Treatments
Learning Check
Answer the following questions.
1. Which agency (agencies) is (are) responsible for setting up the RTI profile regarding the state pass-through grants?
a. Disbursing agency
b. Receiving agency
c. Comptroller’s office
d. a and c
2. Which of the following payment distribution types (PDT) is applicable to the state pass-through grants to funds held outside the state treasury?
a. D (direct deposit) and W (Warrant)
b. W (Warrant) and T (interagency transaction voucher)
c. D (direct deposit) and T (interagency transaction voucher)
d. None of the above
3. If the T-code 268 entry is backdated into a previous period (month or fiscal year), the liquidating 770 and 775 T-codes generate in the current period.
a. True
b. False