Reporting Requirements for Annual Financial Reports of State Agencies and Universities
USAS
Ordering USAS Financial Reports
DAFR8585 Statement of Net Position – Net Position Format
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 DAFR8585 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 02:43 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: DAFR8585 REQUEST NO: 01
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 DAFR8585 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 02:43 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: DAFR8585 REQUEST NO: 02
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 DAFR8585 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 02:43 PM
LINK TO: REPORT REQUEST PROFILE PROD
ACTION: A (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
AGENCY: XXX REQUESTOR: JDOE PORT ID: DAFR8585 REQUEST NO: 03
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 DAFR8585 report is presented when requested at the fund level (D23) and comptroller GL account level (D31).
DAFR8585 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 03 0 (AGY)XXX (ORG) (PRG) (NAC) (APP) (FND) (COB) (AOB) (GL A) (AGL) (GRT) (PRJ) (SS1) (SS2) TEXAS WORKFORCE COMMISSION (XXX) STATEMENT OF NET POSITION - NET POSITION FORMAT PERCENT OF YEAR ELAPSED: 75% REPORT PERIOD= ADJUSTMENT FY= CY PROD SYSTE **************************************************************************************************************************PAGE GAAP FUND GROUP 03 FIDUCIARY GAAP FUND TYPE 09 AGENCY FUNDS GAAP FUND 0882 CITY, CTY, MTA & SPD AGENCY FUND 0882 CITY & MTA SALES TAX COLLECTION *********************************************************************************************************************************** GL GL COMP AGY CURRENT PRIOR CAT CLS GL TITLE GL YEAR YEAR *********************************************************************************************************************************** 01 004 0045 CASH IN STATE TREASURY .00 .00 * GL CLS 004 CA CASH IN STATE TREASURY .00 .00 * GLA CAT 01 CURRENT ASSETS .00 .00 ** TOTAL ASSETS .00 .00 21 300 1149 FUNDS HELD FOR OTHERS .00 .00 * GL CLS 300 CL FUNDS HELD FOR OTHERS .00 .00 * GLA CAT 21 CURRENT LIABILITIES .00 .00 ** TOTAL LIABILITIES .00 .00 51 372 **** 2400-POST CLS FIDUC NET POSITION .00 .00 * GL CLS 372 NET POSITION HELD IN TRUST-FIDUCIARY FDS .00 .00 51 620 2240 FB-UNRESERVED-UNDESIGNATED-OTHER .00 .00 * GL CLS 620 FUND BALANCE - UNRESERVED/UNDESIGNATED .00 .00 * GLA CAT 51 FUND BALANCE (DEFICITS) .00 .00 ** NET POSITION WITH CURRENT CHANGES .00 .00 * FUND 0882 CITY & MTA SALES TAX COLLECTION .00 .00 * GAAP FUND 0882 CITY, CTY, MTA & SPD AGENCY .00 .00