FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

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:

  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 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

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy