USAS
- Appropriation Information
- Self-Directed and Semi-Independent Agencies
- Required Year-End Review and/or Reconciliation of Financial Data and Balances in USAS
- USAS Entries
- Agency Security
- FA Control Field
- Transaction Effective Dates
- T-Code and COBJ Information
- Revenues
- Accounts Payable
- Local Fund Expenditures
- Binding Encumbrances
- Other Adjustments to Expenditures
- Restatements to Fund Balance/Net Position and System Clearing Adjustments
- How GL Accounts Close for Specific GAAP Fund Groups
- User Changes on the D23 Profile
- Allocation of Fund Balance or Net Position
- Ordering USAS Financial Reports
- DAFR8580 Balance Sheet – Governmental and Proprietary Fund Types (FFS)
- DAFR8581 Statement of Net Position – Balance Sheet Format (GWFS).
- DAFR8585 Statement of Net Position – Net Position Format
- DAFR8590 & DAFR8600 Operating Statement
- DAFR8605 Statement of Changes in Fiduciary Net Position
- DAFR8680 Detail Account Activity by Fund
- DAFR8910 Interfund/Interagency Activity
- DAFR8920 GL Fund Detail Trial Balance
- Sample Process for Reconciling USAS to Agency Financial Info
Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Note: To navigate this guide on a mobile device you must use the Table of Contents.
Reporting Requirements for Annual Financial Reports of State Agencies and Universities
USAS
The URL you entered is incomplete. Please use the navigation to the left to locate the information you requested.
References
Resources
- Agency Fiscal Year-End USAS Adjustments and AFR Checklist
- Step 1 – General Cleanup
- Step 2 – Review USAS Balances
- Step 3 – Investments
- Step 4 – Interagency Activity
- Step 5 – Binding Encumbrance and Payables
- Step 6 – General Revenue Reconciliation
- Step 7 – Statement of Cash Flows
- Step 8 – Notes to the Financial Statements
- Step 9 – Supplementary Schedules
- Step 10 – Analyze USAS Reports
- Step 11 – Review USAS Information
- Step 12 – Verify DAFRs and Complete AFR
- View Entire Checklist
- FAQs
- Definitions
- Appendices