Reporting Requirements for Annual Financial Reports of State Agencies and Universities
USAS
Ordering USAS Financial Reports
DAFR8690 Statement of Changes in Assets and Liabilities
The DAFR8690 provides the balances needed for
reporting GAAP agency funds (FT09) in the combining statement of changes in assets and liabilities.
This report must be run with the PERIOD indicator set to PY; otherwise, the accounting event
table does not pick up the correct balances. The program was written to include only the PERIOD
indicator requested. For instance, if the report request period is input as 13 and the fiscal
year is 08, the only information the report displays are the entries with an effective date of
08/32/08.
For reporting agencies, this report must be run on the first Friday after the month has ended so that the inactive AE table can be loaded. If the inactive AE table is not loaded, only a portion of the year is listed on the report.
The USAS operating statement reports use the following profiles as building blocks:
- Use the fund profiles to define the columns in the balance sheet.
- 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 profiles to define the rows in the balance sheet.
- 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).
- The D14 GAAP GL account class (level 2) is the summarized level of one or several D31 GL accounts.
Report Request Example:
To request the DAFR8690 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 01:22 PM
LINK TO: REPORT REQUEST PROFILE PROD
ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
AGENCY: XXX REQUESTOR: JDOE REPORT ID: DAFR8690 REQUEST NO: 01
APPN YEAR: PERIOD: PY FY: FREQUENCY: MMDDYYY or
DAILY or
MONTHLY
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:
If your agency is having difficulty generating this report, contact your financial reporting analyst.
The sample report below depicts data on the DAFR8690 report when requested at the GAAP fund level (D24) and GAAP GL account class level (D14).
DAFR8690 XXX902 YHUB 99 13 USAS RJE R902 2(ORG) ( ) ( ) 3(FND) ( ) 2(GLA) ( ) ( ) USAS CYCLE: MM/DD/YY 00:37 4149 RUN DATE: MM/DD/YY TIME: 02:05 05 CFY: 08 CFM: 10 LCY: 07 LCM: 07 FICHE: XXX 07 03 09 0 (AGY)XXX (ORG) (PRG) (NAC) (APP) (FND) (COB) (AOB) (GL A) (AGL) (GRT) (PRJ) (SS1) (SS2) PUBLIC UTILITY COMMISSION OF TEXAS (XXX) STATEMENT OF CHANGES IN ASSETS AND LIABILITIES PERCENT OF YEAR ELAPSED: 100% REPORT PERIOD= ADJUSTMENT FY= 07 PROD SYSTE **************************************************************************************************************************PAGE GAAP FUND GROUP 03 FIDUCIARY GAAP FUND TYPE 09 AGENCY FUNDS GAAP FUND 0882 CITY, CTY, MTA & SPD AGENCY *********************************************************************************************************************************** GL GL PRIOR PERIOD CURRENT PERIOD CAT CLASS TITLE BALANCE ADDITIONS DELETIONS BALANCE *********************************************************************************************************************************** * GLA CAT 01 CURRENT ASSETS .00 .00 .00 .00 * GLA CAT 21 CURRENT LIABILITIES .00 .00 .00 .00 * GLA CAT 51 FUND BALANCE (DEFICITS) .00 .00 .00 .00 * GLA CAT 55 FFS REV/EXPEND SUMMARY ACCT CA .00 .00 .00 .00 * GAAP FUND 0882 .00 .00 .00 .00