Reporting Requirements for Annual Financial Reports of State Agencies and Universities
USAS
Ordering USAS Financial Reports
DAFR8910 Interfund/Interagency Activity
The DAFR8910 provides necessary information on the following elements that must be included in the agency’s AFR:
- Due from/due to
- Transfers in/out
- State grant pass-through activity
- Federal grant pass-through activity
The DAFR8910 displays information recorded during
the fiscal year in the AGENCY GENERAL LEDGER (AGL) field. This information was either entered manually or automatically
populated through the RTI process. For more information, see RTI Tables.
The DAFR8910 also displays all GL accounts with a GL edit type indicator of D. Therefore, it includes balance sheet and nominal accounts. Based on current profiles, the report includes GL accounts such as:
- Due from/due to
- Interfund payables and receivables
- Revenues and expenditures (for pass-through activity)
- Transfers in and out
- Legislative transfers in and out
Using the DAFR8910 instead of note disclosure, the specific GL accounts applicable to the current process are:
| Balance Sheet Accounts | Operating Statement Accounts | ||
|---|---|---|---|
| 0279 | CA Interfund Receivable | 5000 | Revenue Control – Cash |
| 0281 | Interfund Receivable from General Rev. | 5001 | Revenue Control – Accrued |
| 0282 | Due From Other Components/System | 5100 | GAAP Revenue Offset |
| 0283 | Due From Other Funds | 5500 | Expenditure Control – Cash |
| 0284 | Due From Other Agencies | 5501 | Expenditure Control – Accrued |
| 1049 | CL Interfund Payable | 5600 | GAAP Expenditure Offset |
| 1050 | Due To Other Agencies | 6010 | Transfers In |
| 1051 | General Revenue Interfund Payable | 6011 | Transfers In – NP to tables |
| 1052 | Due To Other Components/System | 6050 | Transfers Out |
| 1053 | Due To Other Funds | 6051 | Transfers Out – NP to tables |
| 1131 | NC Interfund Payable | 6013 | Legislative Transfers In |
| 0306 | NC Interfund Receivable | 6053 | Legislative Transfers Out |
The GL total per the DAFR8910 when ITVs are included by entering I in the SPEC SEL field should tie to both the:
- GL Summary Inquiry (56) screen
–AND– - DAFR8920 General Ledger Trial Balance report
The full balance for the GL account appears on the report. Debits are indicated as positives and credits are indicated as negatives, similar to the DAFR8920 report. Any amounts without an AGL appear with an NP (no post) indicator in the interfund section of the report. AGLs are created by USAS in the RTI process. To reduce the amount of data to review, ITVs may be excluded by entering E in the SPEC SELECT 1 field. Reports can be run by GAAP reporting structure by entering G in the SPEC SELECT 2 field.
The Report Control Profile (D64) screen contains level options that determine the data reflected in the report. To generate a shorter report, data element special selects are optional for:
- Appropriated fund
- Comptroller object
- GL account
- NACUBO fund
- Agency fund
For example, if a COBJ range is specified, the report only contains COBJs within the range. Thus, no balance sheet accounts appear because COBJs are not posted to balance sheet accounts.
Report Control Profile (D64) Example:
TEXAS SD64 UNIFORM STATEWIDE ACCOUNTING SYSTEM MM/DD/YY 07:03 AM
LINK TO: REPORT CONTROL PROFILE PROD
ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
REPORT ID: DAFR8910 INTERFUND/INTERAGENCY ACTIVITY REPORT
REQUESTABLE IND: 2 (0=NOT, 1=CENTRALLY, 2=REQUESTABLE BY ALL) CONF: N
PRINT REMOTE IND: Y (Y=YES, N=NO) PRINTER TYPE: H (L=LOW, M=MEDIUM, H=HIGH)
INTERVAL OPTIONS (R=REQUIRED, O=OPTIONAL, N=NOT ALLOWED)-
TIMEFRAME - AP YEAR: N PERIOD: R
FREQUENCY - MMDDYY: O DAILY: O WEEKLY: N MONTHLY: O QUARTERLY: N ANNUALLY: O
LEVEL OPTIONS (N=NOT ALLOWED OR LOW AND HIGH VALUE ALLOWED)-
LO - ORG: 2 PGM: N OBJ: 2 FUND: 0 NACUBO FUND: 0 GL ACCT: 2 GRANT: N PROJ: N
HI - ORG: 2 PGM: N OBJ: 3 FUND: 4 NACUBO FUND: 3 GL ACCT: 3 GRANT: N PROJ: N
SPECIAL SELECTS (R=REQUIRED, O=OPTIONAL, N=NOT ALLOWED)-
AGENCY: R ORG CODE: N AE: N DF: N PJ: N
PROGRAM CODE: N NACUBO FUND: O AF: N GL: Y
APPROP FUND: O FUND: O AB: N GP: N
COMP OBJECT: O AGENCY OBJECT: N AP: N IV: N
GL ACCT: O AGENCY GL ACCT: O CC: N CF: N
GRANT: N PROJECT: N
SPECIAL SELECT 1: R EDIT: A2 SPECIAL SELECT 2: R EDIT: A1 STATUS CODE: A
EFF START DATE: 06191997 EFF END DATE: LAST PROC DATE: 06191997
Report Request Example:
To request the DAFR8910 at the fund level (D23) and the COBJ level (D10) and comptroller GL account level (D31), set up the report request as shown below. This report example includes ITV activity and is run by GAAP reporting structure based on the indicators entered in the SPEC SEL 1 and SPEC SEL 2 fields.
TEXAS S091 UNIFORM STATEWIDE ACCOUNTING SYSTEM MM/DD/YY 12:04 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: DAFR8910 REQUEST NO: 01
APPN YEAR: PERIOD: 13 FY: CY FREQUENCY: DAILY
LEVEL - ORG: 2 PROGRAM: OBJECT:3 FUND: 4 NACUBO FUND: 0 GL ACCT: 3
GRANT: PROJECT:
AGENCY GROUP: CONFIDENTIAL INFO: N ( P,T,B,N )
SPECIAL SELECTS -
AGENCY: XXX ORG CODE:
PROGRAM CODE: NACUBO FUND:
APPROP FUND: FUND:
COMP OBJECT: XXXX-XXXX AGY OBJECT:
GL ACCT: XXXX-XXXX AGY GL ACCT:
GRANT: PROJECT:
SPEC SEL 1: I SPEC SEL 2: G
LST RUN DATE: 19950808 LINES: 0000000 STATUS CODE: A
EFF START DATE: 06131997 EFF END DATE: LAST PROC DATE: 07241997
Z06 RECORD SUCCESSFULLY RECALLED
PLEASE ENTER FUNCTION
F1-HELP F3-END F4-INTERRUPT F6-PROCESS
Interagency Activities for Due From and Due To Postings
- For due from activity use GL accounts 0282-0284
- For due to activity use GL accounts 1050-1053
Interagency Activities for Transfers In and Transfers Out
- For transfers in use GL accounts 6010-6011
- For transfers out use GL accounts 6050-6051
Interagency Activities for Legislative Transfers In and Legislative Transfers Out
- For legislative transfers in use GL account 6013
- Also use COBJs that roll to GAAP source/object 0578 – Legislative Financing Sources (generally, COBJs 9410 and 9411).
- For legislative transfers out use GL account 6053
- Also use COBJs that roll to GAAP source/object of 0591 – Legislative Financing Uses (generally, COBJs 9515, 9516, 9541 and 9543).
Federal Grant Pass-Through Revenues and Expenditures
- For revenue non-operating use COBJ 3971 and GL accounts 5000-5100
- For revenue operating use COBJ 3978 and GL accounts 5000-5100
- For expenditures non-operating use COBJ 7971 and GL accounts 5500- 5600
- For expenditures operating use COBJ 7978 and GL accounts 5500-5600
State Grant Pass-Through Revenues and Expenditures
- For revenue non-operating use COBJ 3725 and GL accounts 5000-5100
- For revenue operating use COBJ 3842 and GL accounts 5000-5100
- For expenditures non-operating use COBJ 7614 and GL accounts 5500-5600
- For expenditures operating use COBJ 7615 and GL accounts 5500-5600
DADS and DSHS have exclusive rights to use the following with certain situations:
- For revenue COBJ 3637
- For expenditures COBJ 7667
It is highly recommended that agencies order at least one report at the levels shown to perform analysis at the detail level. Agencies must also make corrections if errors are discovered in the Interfund section that displays the AGL information. The Financial Reporting section relies on this information during ACFR preparation.
After agencies determine that activity is accurate and reasonable, the information used to prepare the AFR may be obtained using multiple requests with special selects that use less paper.
For combining statement level information (such as the combining balance sheet – all general fund and consolidated funds) order the report at fund level 3 (the GAAP fund level).
For combined statement level information (such as the combined balance sheet) order the report at fund level 2 (the GAAP fund type level).
The sample report below depicts how the data in the DAFR8910 report is presented when requested at the GAAP fund level (D24), GAAP source/object level (D08), and GAAP GL account class level (D14). The report is limited to COBJs 7971 through 7978, and includes ITV transactions. It is run by GAAP reporting structure.
DAFR8910 39 13 USAS RJE 2(ORG) ( ) 2(OBJ) 3(FND) 0(NAC) 2(GLA) ( ) ( ) USAS CYCLE: MM/DD/YY 00:58 3896 RUN DATE: MM/DD/YY TIME: 02:20 25 CFY: CY CFM: 10 LCY: PY LCM: 07 FICHE: (AGY) XXX (ORG) (PRG) (NAC) (APP) (FND) (COB)7971 7978 (AOB) (GL A)5500 560 (AGL) (GRT) (PRJ) (SS1)I (SS2)G INTERFUND / INTERAGENCY ACTIVITY REPORT PERCENT OF YEAR ELAPSED: 100% REPORT PERIOD= ADJUSTMENT FY= CY PROD SYSTEM **************************************************************************************************************************PAGE 1 GAAP FUND GROUP 01 GOVERNMENTAL GAAP FUND TYPE 01 GENERAL GAAP FUND 0117 FED PUB WELFARE ADM FD(0117)-GENERAL ************************************************************************************************************************************ *------------------INTERFUND------------------* GAAP * GAAP GAAP * ACCOUNT GL GAAP COMP * FUND FUND GAAP * CLASS ACCT SOURCE OBJECT DESCRIPTION * AGY GROUP TYPE FUND FUND * AMOUNT ************************************************************************************************************************************ 650 0310 FEDERAL PASS-THROUGH EXPE 537 01 01 0001 2,400,592.00 * GAAP SRC/OBJ 0310 FEDERAL PASS-THROUGH EXPENDITURE 2,400,592.00 * GL ACCT CLASS 650 FFS EXPENDITURES 2,400,592.00 * GAAP FUND 0117 FED PUB WELFARE ADM FD(0117)-GENERAL 2,400,592.00 * GAAP FUND TYPE 01 GENERAL 2,458,992.00 * GAAP FUND GROUP 01 GOVERNMENTAL 2,458,992.00 * AGENCY XXX 2,458,992.00