ACR 60212 – USAS System Change
May 5, 2017

Introduction

Application Change Request (ACR) 60212 migrates on May 5, 2017, in the Uniform Statewide Accounting System (USAS) to allow only central user classes access to change the APPROPRIATED FUND, GAAP FUND and GAAP FUND TYPE fields on the USAS Fund Profile (D23) screen, an agency-controlled profile. This change does not affect adding a new D23 fund profile or applying changes to other fields on the D23 profile.

Background

The Fund Profile (D23) is the level of fund used during transaction entry. This profile infers:

• Appropriated Fund — Used for the purpose of accounting for specific activities or attaining certain objectives in accordance with legislative acts, special regulations, restrictions or limitations.
• GAAP Fund — Used to consolidate funds from the D23 profile for generally accepted accounting principles (GAAP) reporting purposes. GAAP funds are used in preparing the agency’s annual financial report and the State of Texas Annual Comprehensive Financial Report (ACFR).
• GAAP Fund Type — Used to categorize GAAP funds according to fund types as designated by the Governmental Accounting Standards Board (GASB). GAAP fund type is a grouping of GAAP funds used for reporting purposes on the agency’s annual financial report and on the ACFR.

Appropriated fund, GAAP fund and GAAP fund type cannot be entered directly on a transaction — they are inferred by use of the D23 fund on a transaction.

The appropriated fund is crucial to ensure the maintenance and financial integrity of the USAS financial tables and, by extension, the financial data used for financial inquiries, reports and the State of Texas Annual Cash Report.

GAAP fund and GAAP fund type are looked up at the time of report generation and do not post to the financial tables. However, USAS uses the GAAP fund type to determine the fund balance/net position general ledger account and updates the account balances in the General Ledger financial table during the following USAS functions:

• Fiscal Year-End Close
• Backdated Transactions
• General Ledger Close

Issue

Inconsistent balances in the USAS financial tables result when the APPROPRIATED FUND, GAAP FUND and GAAP FUND TYPE fields on the D23 screen are changed after balances have posted to that fund — even if the balances posted in a prior fiscal year. Extensive and time-consuming research, documentation and transaction data entry is necessary to correct the financial table balances. Processing of the corrective transactions also requires coordination with the agency to ensure additional erroneous balances are not posted during the correction process. The corrective transactions must be processed within a limited timeframe to ensure the financial table balances are accurate for various financial reporting purposes.

Solution

Access to making changes in the APPROPRIATED FUND, GAAP FUND and GAAP FUND TYPE fields on the D23 screen is now limited to central user classes only. This helps to ensure all balances on the USAS financial tables are accurate and reduces the corrective actions and agency coordination required when these fields are changed. This change does not affect adding a new D23 fund profile or applying changes to other fields on the D23 profile.

Contacts

For requested changes to the APPROPRIATED FUND field, agency users may contact their appropriation control officer.

For requested changes to the GAAP FUND and GAAP FUND TYPE fields, agency users may contact their financial reporting analyst.