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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
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:

  1. Use the fund profiles to define the columns in the balance sheet.
    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 profiles to define the rows in the balance sheet.

    1. 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).
    2. 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
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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