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:
- 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 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