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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
DAFR8590 (Governmental) and DAFR8600 (Proprietary) Operating Statement

The USAS operating statement reports use the following profiles as building blocks:

  1. Use the fund profiles to define the columns on the operating statement.
    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 accounts for operating statements to distinguish between cash, accrued and revenue/expenditure offset.
    1. No GL requested (level 0) is the level used to make the report resemble the AFR. GL accounts are not presented at this level.
    2. 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). Level 3 presents cash and accrual activity separately.
    3. The D14 GAAP GL account class (level 2) is the summarized level of one or several D31 GL accounts. Level 2 groups all revenue/expenditure accounts together.
  3. Comptroller object profiles define the rows of the operating statement.
    1. The D08 GAAP source/object (level 2) is the summary level of COBJs and is the level used to resemble the AFR.
    2. The D10 comptroller object profile (level 3) is the lowest level required by the Comptroller’s office. The D10 profile points to the GAAP source/object (D08).
    3. The D11 agency object profile (level 4) lists agency object codes. An agency may choose to use agency object codes to obtain additional detail of the COBJs.

Report Request Examples:

To request the DAFR8590 or DAFR8600 at the comptroller object level (D10) and the agency fund level (D23), and no GL account detail, set up the report request as shown below.

    
TEXAS  S091       UNIFORM STATEWIDE ACCOUNTING SYSTEM        MM/DD/YY 02:57 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: DAFR8590 REQUEST NO: 01   
  APPN YEAR:            PERIOD: 13               FY: CY   FREQUENCY: MMDDYYYY  
                                                                               
LEVEL -   ORG: 2 PROGRAM:   OBJECT: 3 FUND: 4 NACUBO FUND:   GL ACCT: 0        
        GRANT:   PROJECT:                                                      
AGENCY GROUP:           CONFIDENTIAL INFO: N ( P,T,B,N )                       
SPECIAL SELECTS -                                                              
      AGENCY: XXX                           ORG CODE:                          
PROGRAM CODE:                            NACUBO FUND:                          

    

To request the DAFR8590 or DAFR8600 that reports activity at the GAAP fund level (D24) and GAAP source/object level (D08), and no GL account detail; set up the report request as shown below. This presentation agrees with the combining statements.


TEXAS  S091       UNIFORM STATEWIDE ACCOUNTING SYSTEM        MM/DD/YY 03:04 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: DAFR8590 REQUEST NO: 02   
  APPN YEAR:            PERIOD: 13               FY: CY  FREQUENCY: MMDDYYYY   
                                                                               
LEVEL -   ORG: 2 PROGRAM:   OBJECT: 2 FUND: 3 NACUBO FUND:   GL ACCT: 0        
        GRANT:   PROJECT:                                                      
AGENCY GROUP:           CONFIDENTIAL INFO: N ( P,T,B,N )                       
SPECIAL SELECTS -                                                              
      AGENCY: XXX                           ORG CODE:                          
PROGRAM CODE:                            NACUBO FUND:                          

To request the DAFR8590 or DAFR8600 that reports activity at the GAAP fund type level (D21) and GAAP source/object level (D08), and no GL account detail, set up the report request as shown below. This presentation agrees with the combined statement.


TEXAS  S091       UNIFORM STATEWIDE ACCOUNTING SYSTEM        MM/DD/YY 03:06 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: DAFR8590 REQUEST NO: 03   
  APPN YEAR:            PERIOD: 13               FY: CY  FREQUENCY: MMDDYYYY   
                                                                               
LEVEL -   ORG: 2 PROGRAM:   OBJECT: 2 FUND: 2 NACUBO FUND:   GL ACCT: 0         
        GRANT:   PROJECT:                                                      
AGENCY GROUP:           CONFIDENTIAL INFO: N ( P,T,B,N )                       
SPECIAL SELECTS -                                                              
      AGENCY: XXX                           ORG CODE:                          
PROGRAM CODE:                            NACUBO FUND:                          

USAS Tip

Reports may be requested for a specific AY. The report requests above do not include a request for a specific AY. If AY is left blank, the report is generated for all AYs. For AFR purposes, AY is generally left blank.

The options presented above request the DAFR8590 or DAFR8600 reports at the GAAP source/object level (D08). Agencies can get additional detail to determine the COBJs within each GAAP source/object by requesting the report at object level 3. The sample report below depicts how the data in the DAFR8590 is presented when requested at the fund level (D23), COBJ level (D10) and no GL account detail.



  DAFR8590 XXX SWAR 01 09      PROD RJE  RXXX    2(ORG)  (   ) 3(OBJ) 4(FND)  (   ) 0(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       01     01     0
  (AGY)XXX     (ORG)          (PRG)          (NAC)          (APP)          (FND)          (COB)          (AOB)          (GL A)        
  (AGL)                  (GRT)              (PRJ)              (SS1)                      (SS2)                                      
                                                   TEXAS WORKFORCE COMMISSION (XXX)                                                  
                                                OPERATING STATEMENT - GOVERNMENTAL FUNDS                                             
  PERCENT OF YEAR ELAPSED:  75%                    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                                                                                             
  ***********************************************************************************************************************************
                 GAAP                                                                                                                
     GAAP   GAAP GL ACCT GL    GAAP   COMPT                                                               CURRENT                    
   CATEGORY FUNC CLASS   ACCT SRC/OBJ  OBJ           TITLE                                                  YEAR                     
  ***********************************************************************************************************************************
                                                                                                                                   
                                                                                                                                   
      01                        0005   9400   ORIGINAL BUDGET-COMMITTED                               145,074,184.00                 
                                       9401   ORIGINAL BUDGET-COLLECTED                                50,571,146.00-                
  * GAAP SRC/OBJ                0005          ORIGINAL APPROPRIATIONS                                  94,503,038.00                 
                                                                                                                                   
      01                        0006   9403   ADJUSTED BUDGET-COMMITTED                                   532,234.00                 
                                       9404   ADJUSTED BUDGET-COLLECTED                                   532,234.00-            
                                       9420   OASI ST MATCH TRF IN FROM 902-COMMITTED                     212,690.70             
                                       9425   INSUR-ST PD TRF IN FROM 327-COMMITTED                       217,681.27             
                                       9427   SKIP - ST PD TRF IN FROM 327 - COMMITTED                      2,117.62             
                                       9435   RETIR-ST MATCH TRF IN FROM 327-COMMITTED                    202,177.49             
                                       9440   BRP TRANSFER IN FROM 902-COMMITTED                           30,503.23             
                                       9445   SALARY INCR TRF IN FROM 902-COMMITTED                        42,022.01             
   * GAAP SRC/OBJ                0006          ADDITIONAL APPROPRIATIONS                                   707,192.32             
                                                                                                                                
       01                        0025   3701   FED RECEIPTS-NO MATCH-OTHER                                       0.00             
   * GAAP SRC/OBJ                0025          FEDERAL REVENUE                                                   0.00             
                                                                                                                                
       01                        0026   3971   FED PASS-THRU REV IA,NON-OP GEN BUDGETED                    949,147.80             
   * GAAP SRC/OBJ                0026          FEDERAL PASS-THROUGH REVENUE                                949,147.80             
                                                                                                                                
       01                        0027   3725   STATE GRANT PASS-THRU REV, NON-OPERATING                  4,437,435.81             
   * GAAP SRC/OBJ                0027          STATE GRANT PASS-THROUGH REVENUE                          4,437,435.81             
                                                                                                                                
       01                        0035   3509   PRIVATE EDUCATION INST FEES                               1,377,790.67             
                                        3716   LIEN FEES                                                    29,407.00             
 


 
   DAFR8600 XXX SWAR 01 09      PROD RJE  RXXX    2(ORG)  (   ) 3(OBJ) 4(FND)  (   ) 0(GLA)    (   )    (   )      USAS               
   CYCLE: MM/DD/YY 23:13 4148  RUN DATE: MM/DD/YY TIME: 00:43 38  CFY: CY   CFM: 09 LCY: 07   LCM: 07 FICHE: XXX 02    05     0367   1
   (AGY)XXX     (ORG)          (PRG)          (NAC)          (APP)          (FND)          (COB)          (AOB)          (GL A)        
   (AGL)                  (GRT)              (PRJ)              (SS1)                      (SS2)                                      
                                                    TEXAS WORKFORCE COMMISSION (XXX)                                                  
                                                 OPERATING STATEMENT - PROPRIETARY FUNDS                                              
   PERCENT OF YEAR ELAPSED:  75%                  REPORT PERIOD= ADJUSTMENT FY= CY                                           PROD SYSTE
   **************************************************************************************************************************PAGE     
   GAAP FUND GROUP    02  PROPRIETARY                                                                                                 
   GAAP FUND TYPE     05  ENTERPRISE                                                                                                  
   GAAP FUND        0367  TWC UNEMPLOYMENT COMP REV. BOND FUND                                                                        
   FUND             1367  TWC UC REVENUE BOND FUND - TAX EXEMPT                                                                       
   ***********************************************************************************************************************************
                  GAAP                                                                                                                
      GAAP        GL ACCT GL    GAAP   COMPT                                                               CURRENT                    
    CATEGORY      CLASS   ACCT SRC/OBJ  OBJ           TITLE                                                  YEAR                     
   ***********************************************************************************************************************************
                                                                                                                                    
   * NET POSITION - BEGINNING                                                                            253,331,305.74-                
                                                                                                                                    
   * NET POSITION - ENDING                                                                               253,331,305.74-                
                                                                                                                                    
   * FUND           1367                       TWC UC REVENUE BOND FUND - TAX EXEMPT                   253,331,305.74-                
                                    
 
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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