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:
- Use the fund profiles to define the columns on the operating statement.
- 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 accounts for operating statements to distinguish between cash, accrued
and revenue/expenditure offset.
- No GL requested (level 0) is the level used to make the report resemble the AFR. GL accounts are not presented at this level.
- 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.
- 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.
- Comptroller object profiles define the rows of the operating statement.
- The D08 GAAP source/object (level 2) is the summary level of COBJs and is the level used to resemble the AFR.
- 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).
- 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-