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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

USAS

Ordering USAS Financial Reports

Fiscal year financial reports can be requested on a daily basis.

The USAS Report Request Profile (91) screen is available for selection of various report options. The following sections provide samples of the Report Request Profile used for ordering certain reports that are helpful during the reconciliation process.

Determining Fiscal Month

Reports agencies can request in USAS use the fiscal month (Sept. = 01, Dec. = 04). However, the online inquiry screens use the calendar month (Jan. = 01, Dec. = 12).

Online Report Inquiry

Obtain information regarding a specific report by using the News/Help Table (90) screen in USAS. Recall report information by entering the DAFR plus the four-digit report number in the KEYWORD field as shown below. Descriptions of the special selects are also shown in the SPEC SEL fields.


 TEXAS  S090           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY 02:31 PM 
 LINK TO:                       NEWS/HELP TABLE                            PROD 
                                                                                
 ACTION: R  (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
 KEYWORD: DAFR8590      PAGE: 01                                                
 REPORT NAME : OPERATING STATEMENT - GOVERNMENTAL FUNDS                         
 PURPOSE     : PROVIDES THE COMBINED STATEMENT OF REVENUES, EXPENDITURES AND    
               CHANGES IN FUND BALANCES - ALL GOVERNMENTAL FUND TYPES 
 SORT        : AGENCY, AY, GAAP FUND GROUP, GAAP FUND TYPE, GAAP FUND, FUND, GAAP 
               CATEGORY, GAAP FUNCTION, GAAP GL ACCT CLASS, GL ACCT, GAAP
               SOURCE/OBJ, AND COMPT.OBJECT. 
                                                                              
 SPEC SEL 1  : USED TO SELECT A GAAP FUND BY ENTERING THE FOUR CHARACTER        
                GAAP FUND IN THE FIRST FIELD OR TO SELECT A RANGE OF GAAP FUNDS  
                BY ENTERING THE FIRST GAAP FUND IN THE FIRST FIELD AND ENTERING  
            THE LAST GAAP FUND IN THE SECOND FIELD.                      
 SPEC SEL 2  : USED TO SELECT A GAAP FUND TYPE OR RANGE OF GAAP FUND TYPES BY   
                ENTERING A TWO CHARACTER GAAP FUND TYPE IN THE FIRST FIELD OR    
            ENTERING A RANGE OF TYPES IN THE FIRST AND SECOND FIELDS.    
                                                         STATUS CODE: A         
  EFF START DATE: 11081991   EFF END DATE:            LAST PROC DATE: 11041994  
 Z06 RECORD SUCCESSFULLY RECALLED                                               
 PLEASE ENTER FUNCTION                                                          
 F1-HELP F3-END F4-INTERRUPT F6-PROCESS F8-NEXT

The Report Control Profile (D64) screen shows valid report request levels. See the USAS Valid Reporting Levels for names of these levels.

TEXAS  SD64       UNIFORM STATEWIDE ACCOUNTING SYSTEM        MM/DD/YY 02:31 PM 
LINK TO:                 REPORT CONTROL PROFILE                           PROD 
       ACTION: R (A=ADD,  C=CHANGE,  D=DELETE,  N=NEXT,  R=RECALL)             
       REPORT ID: DAFR8590  OPERATING STATEMENT - GOVERNMENTAL                 
 REQUESTABLE IND: 2 (0=NOT, 1=CENTRALLY, 2=REQUESTABLE BY ALL)  CONF: N        
PRINT REMOTE IND: Y (Y=YES, N=NO)   PRINTER TYPE: M  (L=LOW, M=MEDIUM, H=HIGH) 
INTERVAL OPTIONS    (R=REQUIRED, O=OPTIONAL, N=NOT ALLOWED)-                   
   TIMEFRAME -         AP YEAR: O PERIOD: R                                    
   FREQUENCY - MMDDYY: O DAILY: O WEEKLY: N MONTHLY: O QUARTERLY: O ANNUALLY: O
LEVEL OPTIONS  (N=NOT ALLOWED OR LOW AND HIGH VALUE ALLOWED)-                  
LO - ORG: 0 PGM: N OBJ: 2 FUND: 0 NACUBO FUND: N GL ACCT: 2 GRANT: N PROJ: N   
HI - ORG: 2 PGM: N OBJ: 3 FUND: 4 NACUBO FUND: N GL ACCT: 3 GRANT: N PROJ: N   
SPECIAL SELECTS  (R=REQUIRED, O=OPTIONAL, N=NOT ALLOWED)-                      
          AGENCY: R             ORG CODE: N    AE: N    DF: N    PJ: N         
    PROGRAM CODE: N          NACUBO FUND: N    AF: N    GL: Y                  
     APPROP FUND: N                 FUND: 0    AB: N    GP: N                  
     COMP OBJECT: N        AGENCY OBJECT: N    AP: N    IV: N                  
         GL ACCT: 0       AGENCY GL ACCT: N    CC: N    CF: N                  
           GRANT: N              PROJECT: N                                    
SPECIAL SELECT 1: O  EDIT: N4  SPECIAL SELECT 2: O  EDIT: N2  STATUS CODE: A   
EFF START DATE: 06191991   EFF END DATE:            LAST PROC DATE: 04011996   
Z06 RECORD SUCCESSFULLY RECALLED                                               
PLEASE ENTER FUNCTION                                                          
F1-HELP     F3-END     F4-INTERRUPT     F6-PROCESS

A Y in the AE field indicates the report is generated from the Accounting Event (AE) table. This means reporting agencies may only obtain data for the four most recent months. For older reports, reporting agencies must request reports on the first Friday of every month — because the archived AE table is only loaded once a month.

USAS Tip

When determining if a report was generated, analyze the LST RUN DATE field on the Report Request Profile (91) screen. This field displays the last time the report was run, as long as the STATUS CODE field is active. The LINES field displays how many lines were generated.

USAS Valid Reporting Levels

General Ledger Structure (GL ) Object Structure (Obj)
0 None 0 None
1 GAAP Account Category 1 GAAP Category
2 GAAP Account Class 2 GAAP Source/Object/
Grant Object
3 Comptroller GL Account 3 Comptroller Object
4 Agency GL Account 4 Agency Object
Organization Structure (Org) Fund Structure (Fund)
0 None 0 None
1 Agency Group 1 GAAP Fund Group
2 Agency 2 GAAP Fund Type/
State Fund Group (a)
3–9 Optional Levels 3 GAAP Fund/ Appropriated Fund(b)
    4 D23 Agency Fund
Program Structure (Pgm)
0 None    
1 Agency Goals    
2 Agency Objectives    
3 Agency Strategies    
4–9 Optional Tasks    
Grant (Grant) Project (Proj)
0 No Grant Number 0 No Project Number
1 Grant Number 1 Project Number
2 Grant Number and Phase 2 Project Number and Phase
(a) USAS reports ordered at fund level 2 provides the balances to be reported on the combined statements.

(b) USAS reports ordered at fund level 3 provides the balances to be reported on the combining statements.

Reporting Options

There are special selection fields available on the USAS Report Request Profile (91) screen that generate report requests for specific GAAP funds or specific GAAP fund types.

  • Use the SPEC SEL 1 field to generate reports by GAAP fund or a range of GAAP funds.
  • Use the SPEC SEL 2 field to generate reports by GAAP fund type or a range of GAAP fund types.

For information on how to request reports using the SPEC SEL or SPEC SEL 2 fields, see the USAS Report Control Profile (D64) screen or the USAS News/Help Table (90) screen.

Balance Sheet Report

  • DAFR8580 Balance Sheet – Governmental and Proprietary Fund Types (FFS)
  • DAFR8581 Statement of Net Position – Balance Sheet Format (GWFS).

Statement of Net Position (Fiduciary Funds) Report

  • DAFR8585 Statement of Net Position – Net Position Format Operating Statement Reports
  • DAFR8590 Operating Statement – Governmental
  • DAFR8600 Operating Statement – Proprietary

Statement of Changes in Fiduciary Net Position Report

  • DAFR8605 Statement of Changes in Fiduciary Net Position

Interfund/Interagency Activity Report

  • DAFR8910 Interfund/Interagency Activity

Detailed Trial Balance Reports

  • DAFR8920 General Ledger Fund Detail Trial Balance
  • DAFR8930 General Ledger Detail

Other Miscellaneous Reports

  • DAFR8660 Fund Cash History by Agency including Shared Funds
  • DAFR8680 Detail Account Activity By Fund
  • DAFR8690 Statement of Changes in Assets and Liabilities
  • DAFR8700 Cost Allocation General Ledger Expenditures by AY, Index and PCA
  • DAFR8960 Professional Fee and Services