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Fiscal Management
Glenn Hegar
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
Lesson 3: Error Correction
Overview
Correction of State
Pass-Through
Expenditures/Expenses
Correction of State
Pass-Through
Revenues
Learning Check
Lesson 4:
SPTR Web Application Instructions & Deadlines
Glossary
Resources
Lesson 3: Error Correction
Learning Check
Answer the following questions.
1. Which one of the following corrections is required by the Comptroller’s office?
a. Correction of D23 fund when both incorrect and correct D23 funds are within the same GAAP fund
b. Correction of D23 fund when both incorrect and correct D23 funds are within different GAAP fund
c. a and b
d. None of the above
2. In correction of COBJ from a pass-through COBJ to a non-pass-through COBJ, the AGL must be entered on the _______.
a. first line of entry
b. second line of entry
c. a and b
d. None of the above
3. Entries made before Aug. 31, 20CY and after Aug. 31, 20CY are different for the corrections of pass-through revenue and expenditures/expenses COBJs.
a. True
b. False