Field help (CTRLUSR) 

This field displays the code of the user that controlled this record. Essentially this indicates that one project manager or project administrator has reviewed this time entry record before a different project manager or project administrator approves it.

This field will only be populated if your organization uses a "Control" phase as part of the labor time approval process (the PJMTIMENT - Time entry control phase parameter (TC chapter, PJM group) is set to "Mandatory").