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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

USAS

Ordering USAS Financial Reports
DAFR8580 Balance Sheet – Governmental and Proprietary Fund Types (FFS)

The USAS balance sheet reports use the following profiles as building blocks:

  1. Use the fund profiles to define the columns in the balance sheet.
    1. 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).
    2. The D24 GAAP fund (level 3) summarizes D23 funds by GAAP fund into a combining statement.
    3. The D21 GAAP fund type (level 2) summarizes GAAP funds by GAAP fund type into a combined statement.
  2. Use the general ledger profiles to define the rows in the balance sheet.
    1. 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).
    2. 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 DAFR8580 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: DAFR8580 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:                          
PROGRAM CODE:                            NACUBO FUND:                          

To request the DAFR8580 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: DAFR8580 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 DAFR8580 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: DAFR8580 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 DAFR8580 report is presented when requested at the fund level (D23) and comptroller GL account level (D31).

  DAFR8580 XXX SWAR 01 09      PROD 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)                                                
                                                 TEXAS WORKFORCE COMMISSION (XXX)                                                  
                                     BALANCE SHEET - GOVERNMENTAL & PROPRIETARY FUND TYPES (FFS)                                   
  PERCENT OF YEAR ELAPSED:  75%                    REPORT PERIOD= ADJUSTMENT FY= CY                                       PROD SYSTEM
  **************************************************************************************************************************PAGE     
  GAAP FUND GROUP       01    GOVERNMENTAL                                                                                           
  GAAP FUND TYPE        01    GENERAL                                                                                                
  GAAP FUND             0001  GENERAL REVENUE (0001)-GENERAL                                                                         
  FUND                  0001  GENERAL REVENUE                                                                                        
  ***********************************************************************************************************************************
  GL     GL      COMP                                             AGY                         CURRENT                        PRIOR   
  CAT    CLASS   GL    TITLE                                      GL                          YEAR                           YEAR    
  ***********************************************************************************************************************************
  01     001     0010  CASH ON HAND                                                                  .00                    31,141.80
                 0015  IMPREST CASH ON HAND                                                          .00                          .00
  * GL CLS   001 CA CASH ON HAND                                                                     .00                    31,141.80
  01     002     0040  CASH IN BANK                                                                  .00                          .00
  * GL CLS   002 CA CASH IN BANK                                                                     .00                          .00
  01     004     0045  CASH IN STATE TREASURY                                           1,155,095,733.57-            1,096,097,432.01
                 0047  SHARED CASH                                                                   .00                          .00
                 0048  LEGISLATIVE CASH                                                 1,096,097,432.01             1,096,097,432.01
  * GL CLS   004 CA CASH IN STATE TREASURY                                                 58,998,301.56-                         .00
  01     020     9000  LEGISLATIVE APPROPRIATIONS                                         135,918,941.19                41,382,222.01
  * GL CLS   020 CA LEGISLATIVE APPROPRIATIONS                                            135,918,941.19                41,382,222.01
  01     050     0201  OTHER INTEREST RECEIVABLE                                                     .00                          .00
  * GL CLS   050 CA INTEREST AND DIVIDENDS RECEIVABLE                                                .00                          .00
  01     052     0231  ACCTS. RECEIVABLE - UNBILLED                                                  .00                    46,664.53
  * GL CLS   052 CA ACCOUNTS RECEIVABLES, NET                                                        .00                    46,664.53
  01     065     0279  CA INTERFUND RECEIVABLE-NO POST DOC                                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        32050260                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        32400010                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        53000010                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        69600010                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        70100010                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        71679990                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        71979990                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        75279990                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        76079990                           .00                          .00
                 0279  CA INTERFUND RECEIVABLE-NO POST DOC        78779990                           .00                          .00


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