Reporting Requirements for Annual Financial Reports of State Agencies and Universities
USAS
Ordering USAS Financial Reports
DAFR8581 Statement of Net Position – Balance Sheet Format (GWFS)
The USAS balance sheet reports use the following profiles as building blocks:
- Use the fund profiles to define the columns in the balance sheet.
- The D23 agency fund (level 4) is the lowest level of the fund hierarchy. This is the level required to enter transactions in USAS. The D23 profile points to the GAAP fund (D24) and to the GAAP fund type (D21).
- The D24 GAAP fund (level 3) summarizes D23 funds by GAAP fund into a combining statement.
- The D21 GAAP fund type (level 2) summarizes GAAP funds by GAAP fund type into a combined statement.
- Use the general ledger profiles to define the rows in the balance sheet.
- The D31 comptroller GL account (level 3) is the level required to enter transactions in USAS. The D31 profile points to the GAAP GL account class (D14).
- The D14 GAAP GL account class (level 2) is the summarized level of one or several D31 GL accounts.
Report Request Examples:
To request the DAFR8581 at the fund level (D23) and the comptroller GL account level (D31), set up the report request as shown below.
TEXAS S091 UNIFORM STATEWIDE ACCOUNTING SYSTEM MM/DD/YY 03:53 PM
LINK TO: REPORT REQUEST PROFILE PROD
ACTION: A (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
AGENCY: XXX REQUESTOR: JDOE REPORT ID: DAFR8581 REQUEST NO: 02
APPN YEAR: PERIOD: 13 FY: CY FREQUENCY: MMDDYYYY
LEVEL - ORG: 2 PROGRAM: OBJECT: FUND: 4 NACUBO FUND: GL ACCT: 3
GRANT: PROJECT:
AGENCY GROUP: CONFIDENTIAL INFO: N ( P,T,B,N )
SPECIAL SELECTS -
AGENCY: XXX ORG CODE:
To request the DAFR8581 that agrees with the combining statements at the GAAP fund level (D24) and the comptroller GL account level (D31), set up the report request as shown below.
TEXAS S091 UNIFORM STATEWIDE ACCOUNTING SYSTEM MM/DD/YY 03:55 PM
LINK TO: REPORT REQUEST PROFILE PROD
ACTION: A (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
AGENCY: XXX REQUESTOR: JDOE REPORT ID: DAFR8581 REQUEST NO: 03
APPN YEAR: PERIOD: 13 FY: CY FREQUENCY: MMDDYYYY
LEVEL - ORG: 2 PROGRAM: OBJECT: FUND: 3 NACUBO FUND: GL ACCT: 3
GRANT: PROJECT:
AGENCY GROUP: CONFIDENTIAL INFO: N ( P,T,B,N )
SPECIAL SELECTS -
AGENCY: XXX ORG CODE:
PROGRAM CODE: NACUBO FUND:
To request the DAFR8581 that agrees with the combined statement by GAAP fund type (D21) and comptroller GL account level (D31), set up the report request as shown below.
TEXAS S091 UNIFORM STATEWIDE ACCOUNTING SYSTEM MM/DD/YY 03:56 PM
LINK TO: REPORT REQUEST PROFILE PROD
ACTION: A (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
AGENCY: XXX REQUESTOR: JDOE REPORT ID: DAFR8581 REQUEST NO: 04
APPN YEAR: PERIOD: 13 FY: CY FREQUENCY: MMDDYYYY
LEVEL - ORG: 2 PROGRAM: OBJECT: FUND: 2 NACUBO FUND: GL ACCT: 3
GRANT: PROJECT:
AGENCY GROUP: CONFIDENTIAL INFO: N ( P,T,B,N )
SPECIAL SELECTS -
AGENCY: XXX ORG CODE:
PROGRAM CODE: NACUBO FUND:
The sample report below depicts how the data in the DAFR8581 report is presented when requested at the fund level (D23) and comptroller GL account level (D31).
DAFR8581 XXX AFR8 01 13 USAS RJE RXXX 2(ORG) ( ) ( ) 4(FND) ( ) 3(GLA) ( ) ( ) USAS CYCLE: MM/DD/YY 23:13 4148 RUN DATE: MM/DD/YY TIME: 00:43 38 CFY: 08 CFM: 09 LCY: 07 LCM: 07 FICHE: XXX 08 01 0 (AGY)XXX (ORG) (PRG) (NAC) (APP) (FND) (COB) (AOB) (GL A) (AGL) (GRT) (PRJ) (SS1) (SS2) DEPT OF ASSISTIVE & REHABILITATIVE SVCS (XXX) STATEMENT OF NET POSITION - BALANCE SHEET FORMAT(GWFS) PERCENT OF YEAR ELAPSED: 100% REPORT PERIOD= ADJUSTMENT FY= CY PROD SYSTE **************************************************************************************************************************PAGE GAAP FUND GROUP 01 GOVERNMENTAL GAAP FUND TYPE 01 GENERAL GAAP FUND 0001 GENERAL REVENUE (0001)-GENERAL FUND 0001 GENERAL REVENUE *********************************************************************************************************************************** GL GL B/C COMP AGY CURRENT PRIOR CT CLS IND GL TITLE GL YEAR YEAR *********************************************************************************************************************************** 01 001 N 0010 CASH ON HAND 1,144.77 1,144.77 * GL CLS 001 CA CASH ON HAND 1,144.77 1,144.77 01 002 N 0042 PETTY CASH IN BANK 9,650.00 9,650.00 N 0043 TRAVEL CASH IN BANK 125,000.00 125,000.00 * GL CLS 002 CA CASH IN BANK 134,650.00 134,650.00 01 004 N 0045 CASH IN STATE TREASURY 272,968,353.83- 220,420,639.42 N 0048 LEGISLATIVE CASH 220,420,614.77 220,420,614.77 * GL CLS 004 CA CASH IN STATE TREASURY 52,547,739.06- 24.65 01 020 N 9000 LEGISLATIVE APPROPRIATIONS 142,671,002.92 38,789,919.43 * GL CLS 020 CA LEGISLATIVE APPROPRIATIONS 142,671,002.92 38,789,919.43 01 039 N 0241 FEDERAL RECEIVABLE-UNBILLED .00 55,222,112.99 * GL CLS 039 CA FEDERAL RECEIVABLES .00 55,222,112.99 01 065 N 0279 CA INTERFUND RECEIVABLE-NO POST DOC 26,300.72 .00 * GL CLS 065 CA INTERFUND RECEIVABLE 26,300.72 .00 01 072 N 0284 DUE FROM OTHER AGENCIES .00 .00 N 0284 DUE FROM OTHER AGENCIES 52900010 .00 5,359,748.07 N 0284 DUE FROM OTHER AGENCIES 53200220 .00 .00 N 0284 DUE FROM OTHER AGENCIES 53200260 .00 .00 N 0284 DUE FROM OTHER AGENCIES 53702730 .00 18,775.90 N 0284 DUE FROM OTHER AGENCIES 53901170 .00 .00 N 0284 DUE FROM OTHER AGENCIES 70101480 .00 .00 N 0284 DUE FROM OTHER AGENCIES 70101930 .00 .00 * GL CLS 072 CA DUE FROM OTHER AGENCIES .00 5,378,523.97 01 080 N 0285 CONSUM. INVENTORIES (MAT. AND SUPPLI 960,196.49 960,196.49