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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
DAFR8581 Statement of Net Position – Balance Sheet Format (GWFS)

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 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
                                                                                                                                  

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