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:
- 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 the comptroller object codes 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 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