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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
DAFR8605 Statement of Changes in Fiduciary Net Position

The USAS statement of changes in fiduciary net position uses 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 the comptroller object codes 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 DAFR8605 at the GAAP source/object level (D08) 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 02:43 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: DAFR8605 REQUEST NO: 01      
   APPN YEAR:            PERIOD: 13         FY: CY  FREQUENCY: MMDDYYYY         
                                                                                
 LEVEL -   ORG: 2 PROGRAM:   OBJECT: 2 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 DAFR8605 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 statement.

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: DAFR8605 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 DAFR8605 that reports activity at the GAAP fund type level (D21) and GAAP Source Object level (D08), and does not present 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 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: DAFR8605 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:                             

The sample report below depicts how the data in the DAFR8605 report is presented when requested at the fund level (D23), COBJ level (D10) and no GL account detail.



  DAFR8605 XXX SWAR 01 09      PROD RJE  R320    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 03    20     0894   0
  (AGY)XXX     (ORG)          (PRG)          (NAC)          (APP)          (FND)          (COB)          (AOB)          (GL A)        
  (AGL)                  (GRT)              (PRJ)              (SS1)                      (SS2)                                      
                                                   TEXAS WORKFORCE COMMISSION (XXX)                                                  
                                              STATEMENT OF CHANGES IN FIDUCIARY NET POSITION                                           
  PERCENT OF YEAR ELAPSED:  75%                   REPORT PERIOD= ADJUSTMENT FY= CY                                           PROD SYSTE
  **************************************************************************************************************************PAGE     
  GAAP FUND GROUP    03  FIDUCIARY                                                                                                   
  GAAP FUND TYPE     20  PRIVATE PURPOSE TRUST FUNDS                                                                                 
  GAAP FUND        0894  TWC WAGE DETERMINATION TRUST FUND                                                                           
  FUND             0894  LABOR LAW WAGE DETERMINATION                                                                                
  ***********************************************************************************************************************************
                 GAAP                                                                                                                
     GAAP        GL ACCT GL    GAAP   COMPT                                                               CURRENT                    
   CATEGORY      CLASS   ACCT SRC/OBJ  OBJ           TITLE                                                  YEAR                     
  ***********************************************************************************************************************************
                                                                                                                                   
  ADDITIONS                                                                                                                          
                                                                                                                                   
  * TOTAL CONTRIBUTIONS                                                                                         0.00                 
                                                                                                                                     
       42                        2110   3851   INT-STATE DEP&TREAS INV-GENERAL NON-PROG                     43,359.55                 
                                                                                                                                   
   * GAAP SRC/OBJ                2110          INTEREST & INVESTMENT INCOME                                 43,359.55      
                                                                                                                         
   * GAAP CATEGORY  42                         NET INCOME FROM INVESTING ACTIVITIES                         43,359.55      
   * TOTAL NET INVESTMENT INCOME                                                                            43,359.55      
                                                                                                                         
                                                                                                                         
       48                        2505   3714   JUDGMENTS AND SETTLEMENTS                                 2,310,400.56      
                                                                                                                         
   * GAAP SRC/OBJ                2505          SETTLEMENT OF CLAIMS                                      2,310,400.56      
                                                                                                                         
       48                        2508   3777   DEFAULT FUND-WARRANT VOIDED                                  61,426.21      
                                        3975   UB CASH BALANCE FORWARD - OTHER FUNDS                             0.00      
                                                                                                                         
   * GAAP SRC/OBJ                2508          OTHER REVENUE                                                61,426.21      
                                                                                                                         
       48                        2900   3876   UNEMPLOYMENT OBLIGATION ASSESSMENT                                0.00      
                                                                                                                         
   * GAAP SRC/OBJ                2900          BACKOUT-NOT APPLICABLE REVENUE                                    0.00      
                                                                                                                         
   * GAAP CATEGORY  48                         OTHER ADDITIONS                                           2,371,826.77      

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