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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Notes & Samples

NOTE 2 – Capital Assets
Instructions for the CANSS Web Application

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General Description [+]

The Capital Asset Note Submission System (CANSS) web application provides a user-friendly and intuitive method to electronically submit certain capital asset note disclosures. CANSS ensures uniformity of these disclosures for the CAFR and automatically extracts USAS general ledger (GL) account balances for capital assets. Agencies can save work-in-progress in CANSS at any time and later recall a record for edit or delete. Reports are available in HTML and PDF formats or as a download into an Excel file. CANSS also produces a statewide database and statewide reports that are used for the CAFR disclosures.

System Records

Individual records are saved to CANSS based on the unique combination of agency, USAS GL account, fund type and GAAP fund numbers.

Agency Number

Each user only has access to agencies for which they have properly established security. A user may access more than one agency number if the user previously established security for each of those agencies. Click Home and CANSS returns to the main menu.

USAS GL Account Balances

USAS GL account balances are balances from the previous USAS cycle. To change a USAS GL account balance on a record, exit CANSS and enter a USAS transaction. USAS must cycle in order for CANSS to update with the new USAS balance.

Screen Formats

Agency input boxes are the only fields available for entry. Other fields display information calculated or pulled from USAS GL account balances and are display only.

Screen Navigation

Press Tab to move between input boxes and calculate amounts without saving the record. Press Enter to save the record with the data entered up to that point.

Save Feature

Click Save and the status box displays the message Saving data. Once a record is saved, click the Edit/Delete action tab to make any changes to the existing record.

Disclosure Screens

All disclosure screens require agency input in dollars and cents. Agency input amounts are reconciled to USAS GL account balances in dollars and cents. Capitalization of interest costs are agency input amounts and are not reconciled to USAS GL account balances. Differences between agency input amounts and USAS balances must equal zero before an agency can certify.

Amounts must be entered as either positive or negative to arrive at the correct ending balance.

Which State Agencies and Universities are Required to use CANSS [+]

All state agencies and institutions of higher education with capital asset account balances must input disclosures in CANSS. Consolidated university systems are also required to input disclosures in CANSS.

Establish Security for CANSS[+]

Ensure proper security access exists as early in the process as possible. Contact your agency’s security coordinator to request CANSS web application access for each agency number you are reporting.

Verify your security access was properly established by viewing the USAS Titles Profile (D53) screen as shown below. On the D53 screen:

  1. Enter R in the ACTION field.
  2. Enter CASS in the TABLE ID field.
  3. Enter your User ID and agency number in the KEY field.

    If you enter your User ID without the agency number, USAS automatically appends it to the end of your User ID.

  4. Press Enter.

    Your name appears in the TITLE field if your security access was properly established.

    Once security access is established, USAS requires one overnight cycle to run before you can access the CANSS web application.

TEXAS  SD53    UNIFORM STATEWIDE ACCOUNTING SYSTEM                      08:49 AM 
LINK TO:                        TITLES PROFILE                              PROD 
                                                                                
 ACTION: R    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     
                                                                                
               TABLE ID: CASS                                                   
                                                                                
                    KEY: JSMI413111                                             
                                                                                
                  TITLE: SMITH,JOE                                              
   
                                                         STATUS CODE: A         
  EFF START DATE: 07202000   EFF END DATE:      LAST PROC DATE: 07202000        
 Z06 RECORD SUCCESSFULLY RECALLED                                               
 PLEASE ENTER FUNCTION                                                          
 F1-HELP   F3-END   F4-INTERRUPT   F6-PROCESS                                   

Note: In the sample screen above, the KEY field displays an enabled User ID of “JSMI413” with security access to agency “111.”

Log into the CANSS Web Application [+]

Once proper security access is established, you can access the CANSS web application.

  1. Enter your USER ID.

    Your User ID is the same as your ACID used to access the Comptroller’s mainframe and USAS.

  2. Enter your PASSWORD.

    This is your USAS password.

  3. Click Submit to enter the CANSS web application.

    If your CANSS web application security access is denied and an error message displays, contact your agency’s security coordinator.

    CANSS loads capital asset data and a status bar appears below the login information indicating that the system is processing. After processing is complete, CANSS navigates back to the Home screen.

Selecting an Agency and Choosing Note Disclosures [+]

screen shot of showing how to select an agency

Each user only has access to agencies for which they have established security. A drop-down menu provides a list of accessible agencies.

  1. Select the agency from the drop-down menu.
  2. Click Go. The screen automatically refreshes and displays the selected agency. The left navigation menu displays the various categories of capital asset note disclosures to be submitted through CANSS.
  3. Click on the applicable capital asset category to begin entering disclosure information. Consider the following when choosing a disclosure category:
    • What activities are capital assets reported under at my agency –
      governmental, business-type, component unit, fiduciary or some combination of all four?
    • What sections of capital assets does my agency report –
      non-depreciable or non-amortizable, depreciable assets, intangible capital assets – amortizable?
    • Did my agency charge interest to expense and/or capitalize interest?

Deadlines for Entry [+]

The CANSS certification is due annually. The due dates are:

  • Sept. 28 – Simplified reporting agencies
  • Oct. 20 – Full reporting agencies, independent universities and university system components
  • Nov. 1 – Consolidated university systems

To certify in CANSS, the agency must be completely reconciled to the active USAS beginning and ending total capital asset GL amounts. Do not make additional entries to USAS capital asset GL accounts after the CANSS reconciliation process is completed.

The CANSS reports are used as the agency’s official submission of capital assets summary information for the SPA Reconciliation and CAFR process. Email submission of Note 2 is not required.

Entering Disclosures [+]

Each disclosure screen has two actions: Add and Edit/Delete. This screen automatically defaults to the Add action tab.

screen shot of Capital Assets not depreciated/amortized

  1. Select the fund type where capital asset balances are reported.
  2. Click Go.
  3. Select the GAAP fund where capital asset balances are reported.

    screen shot of Generally accepted accounting principles fund reporting

  4. Click Set GAAP Fund.

    The system automatically refreshes and displays the data entry screen for the selected fund type/GAAP fund combination.

    screen shot of data entry for Generally accepted accounting principles fund reporting

  5. Enter the applicable fiscal year-end capital asset balances in the desired data entry field.

    The data entry fields include: ADJUSTMENTS, COMPLETED CIP, INC-INT’AGY TRANS, DEC-INT’AGY TRANS, ADDITIONS, DELETIONS, INTEREST CHARGED TO EXPENSE and INTEREST CAPITALIZED

    A separate data entry box displays for each category of capital asset (such as buildings/building improvements, infrastructure, furniture and equipment, etc.).

  6. Confirm all capital asset types are reconciled to the USAS ending GL account balance. Capitalization of interest costs are agency input amounts and are not reconciled to USAS GL account balances.
  7. Enter the following information for non-monetary transactions that occurred during the fiscal year in the Other Text box:
    • Nature of the non-monetary transactions (include a breakdown by capital asset type and COBJ)
    • Basis of accounting for the assets exchanged
      –AND–
    • Gains or losses recognized on those exchanges

      Note: Non-monetary transactions occur when a state agency or university donates capital assets to a non-state entity and gains or losses are recognized on those exchanges.

      When a state agency or university receives capital assets from a non-state entity, they are classified as donations, no non-monetary transactions.

  8. Click Save at the bottom of the disclosure screen.

    The screen automatically refreshes and moves the saved data to the Edit/Delete action tab.

After disclosure information is entered in CANSS, a report is generated in the format of the “Note 2 – Summary of Changes in Capital Assets” table.

Reports [+]

Reports may be selected at any time. To run reports:

  1. Click Report in the left navigation menu.
  2. Select an agency from the drop-down menu.
  3. Select a report activity from the drop-down menu. This is the type of activity where the agency reports capital asset activity (governmental, business-type, component unit or fiduciary).

    A separate report must be run for each activity if the selected agency recorded capital assets in multiple activity types.

  4. Select a report format from the drop-down menu (PDF, Excel, HTML).
  5. Click the appropriate button to generate the following reports:
    • Summary of Changes Report

      screen shot of summary of changes report

    • University System Combined Report

      screen shot of University System Combined Report

    • Capitalization of Interest

      screen shot of Capitalization of Interest report

    • Capitalization of Interest – University System Combined Report

      screen shot of Capitalization of Interest University System Combined report

Certification [+]

screen shot of certification screen

Select the method used to calculate depreciation/amortization. To confirm all disclosures are complete, click Certify on the Home screen. Once certified, records are locked and only the report actions are available.

Certification is not allowed until all disclosure screens are completely reconciled to USAS ending capital asset GL account balances.

CANSS for Consolidated University Systems [+]

Consolidated university systems (Agency numbers 793, 794, 795, 797, 798, 799) must enter the same information as described above. All entered amounts must reconcile to USAS amounts for the consolidated system.

Additional reports are required to be reconciled by consolidated university system offices. These reports compare capital asset data entered for all component universities to the data entered by the consolidated university system. University system offices may view these reports by selecting University System Combined Report and Capitalization of Interest – University System Combined Report.

University system offices are required to reconcile reported capital assets to the university system combined reports. The combined reports ending balances must be used in the preparation of the consolidated university system AFR.

The consolidated university system capital assets certification is due Nov. 1, 20CY.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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