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USAS Coding Instructions

26 Program Cost Account Profile

Agency defined. The Program Cost Account Profile (26) screen is used to define program cost accounts (PCAs) in USAS. A PCA is a coding element that is used to associate transactions with the agency’s strategic (program) structure (see Data Classification Structure on the USAS Reference page). PCA’s should update the lowest established level of the structure to ensure consistent reporting/tracking of program related transactions. Since the program code cannot be input on transactions directly, it must be looked up (inferred) from the PCA.

This profile must be set up by agencies to track the strategic structure defined by the Legislative Budget Board. Agencies are also required to set up PCAs to enable certain USAS processing such as deposit default activity and unappropriated activity. Agencies must define the program structure on the Program Code Profile (DØ4) before setting up a PCA. PCA is not considered a level of the program structure; it is a coding element.

The 26 profile can be used to identify a PCA as being either direct or indirect for cost allocation purposes and to relate the PCA to a National Association of College and University Business Officers (NACUBO) function and a NACUBO subfund.

 TEXAS  S026           UNIFORM STATEWIDE ACCOUNTING SYSTEM     MM/DD/YY HH:MM PM 
 LINK TO:                PROGRAM COST ACCOUNT PROFILE                      PROD 
                                                                                
 ACTION:   (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                        
                                                                                
       AGENCY:         APPN YEAR:        PCA:                                   
                                                                                
         TYPE:      TITLE:                                                      
                                                                                
 PROGRAM CODE:          PCA GROUP:             AGY BUD PRG LEVEL IND:           
                                                                                
 NACUBO SUBFUND:                 NACUBO FUNCTION CODE:                          
    APPN NUMB:                          FUND:                  INDEX:           
                                                                                
                                                                                
  GRANT NO/PH:                                         PROJECT NO/PH:           
       MPCODE:                     AGENCY CODE – 1:       2:       3:           
                                                                                
 INT CHARGEABLE:                   DEFAULT INT PCA:                             
                                                           STATUS CODE:         
 EFF START DATE:             EFF END DATE:              LAST PROC DATE:         
                                                                                
                                                                                
 F1-HELP F3-END F4-INTERRUPT F6-PROCESS                                         
 

This profile may also be used as a coding reduction tool to provide certain coding elements every time the PCA is used on a transaction. The following fields can either be user entered on a transaction or inferred by USAS based on the Index Code Profile (24) or the 26 profile:

  • NACUBO subfund (can be inferred by the PCA),
  • Appropriation number,
  • Fund,
  • Grant number and phase,
  • Project number and phase,
  • PCA (can be inferred by the index),
  • Index (can be inferred by the PCA),
  • Multipurpose code and
  • Agency codes 1–3.

User-entered values in transaction entry will override inferred values from the 24 or 26 profiles. Due to the order in which transaction fields are edited, if both the index and PCA are used to infer the same fields, the values inferred by the index will be used on the transaction — not the values inferred by the PCA.

This profile is included in the annual USAS profile rollover. Profile rollover creates new profile records to be used in the next fiscal year (FY) and appropriation year (AY) based on existing profile records for the current FY and AY.

ACTION (Required)
Enter the one-character action code.

A Add a new record
C Change an existing record*
D Delete an existing record*
N Next – Recall next record

Note: The agency number is a required field for the next action to display information.

R Recall

*Note: Record must be recalled before this action can be performed.

AGENCY (Control key – Required)
Enter the three-digit agency number assigned to the agency.

APPN YEAR (Control key – Required)
Enter the two-digit appropriation year. The appropriation year is the year for which funds are appropriated by the Legislature for setting up budgets, depositing money and paying obligations.

PCA (Control key – Required)
Enter the five-digit PCA number.

Note: PCA numbers 99000 through 99999 are reserved for central use.

TYPE (Required to add new record – For informational purposes only)
Enter the one-character PCA type to identify the PCA as direct or indirect. This field is not used by the USAS cost allocation subsystem.

D Direct
I Indirect
V Indirect variance – Not currently in use

TITLE (Required to add new record)
Enter the PCA title (up to 40 characters).

PROGRAM CODE (Required to add new record)
Enter the four-digit program code. Program codes are agency defined on the DØ4 profile. This value identifies the level of the strategic program structure that will be recorded for financial purposes. The value should correspond to the lowest level of the agency’s program structure set up on the DØ4 screen. For example, if an agency has four levels of program codes set up on the DØ4 screen, the value entered here should be a program code at level four. If the value entered is set at level three, level four program information will not be posted.

PCA GROUP (Optional)
Enter the five-digit PCA group number. PCA groups are agency defined on the PCA Group Profile (D19).

AGCY BUD PRG LEVEL IND (Required to add new record)
Enter the one-digit agency budget program level indicator. During transaction processing, this indicator determines the level of the strategic program structure at which agency budget funding edits will be applied and whether transactions will post to the agency budget table. The greater the number of the AGY BUD PRG LEVEL IND, the lower the level on the strategic program structure and the greater the detail. The level of control (none, fatal or warning) is determined by the AGY BUD IND: CTL TYP on the 20 screen.

0 No program level will post on the agency budget table.
1 Program level 1 – Agency goal
2 Program level 2 – Agency objective
3 Program level 3 – Agency strategy
4–9 Program levels 4–9 – Agency defined

The agency budget program level indicator may not be at a level of detail greater than the level of the program code that is entered in the PROGRAM CODE field on this profile. For example, if the program code is at level 2, the AGY BUD PRG LEVEL IND may be 0, 1 or 2 but not a greater level of detail than level 2.


NACUBO SUBFUND (Optional for institutions of higher education)
Enter the four-digit NACUBO subfund. See the NACUBO Subfund Profile (D38) for a listing of valid values.

NACUBO FUNCTION CODE (Required to add new record for institutions of higher education)
Enter the four-character NACUBO function code. See the NACUBO Function Code Profile (D54) for a listing of valid values. If the agency type in the Agency Profile (DØ2) is H, the NACUBO function code is required. The NACUBO function code must be inferred by a 26 profile; it cannot be input on a transaction.

APPN NUMB (Optional)
Enter the five-digit appropriation number or leave blank. Appropriation numbers are centrally defined on the Appropriation Number Profile (20).

FUND (Optional)
Enter the four-digit fund or leave blank. Funds are agency defined on the Fund Profile (D23).

Note: If both the fund and appropriation number are inferred by the PCA, the appropriated fund inferred by the D23 profile must fall within the range(s) of valid values for the appropriation number as centrally defined on the 20 profile.

INDEX (Control key – Required)
Enter the five-digit index code. Index codes are agency defined on the 24 profile.

GRANT NO/PH (Optional)

Note: This is a split field. The first field is the grant number (GRANT NO), and the second field is the grant phase (GRANT PH).

Enter the six-character alphanumeric grant number and a two-digit grant phase, or leave blank. Grant number and phase combinations are agency defined on the Grant Control Profile Maintenance/Inquiry (29) screen.

PROJECT NO/PH (Optional)

Note: This is a split field. The first field is the project number (PROJECT NO), and the second field is the project phase (PROJECT PH).

Enter the six-digit project number and a two-digit project phase, or leave blank. Project number and phase combinations are agency defined on the Project Control Profile (27).

MP CODE (Optional)
Enter the 10-character alphanumeric agency-defined multipurpose code or leave blank.

AGENCY CODE – 1 (Optional)
Enter the four-digit agency code 1 or leave blank. Agency code 1s are agency defined on the Agency Code 1 Profile (D26).

AGENCY CODE – 2 (Optional)
Enter the four-digit agency code 2 or leave blank. Agency code 2s are agency defined on the Agency Code 2 Profile (D27).

AGENCY CODE – 3 (Optional)
Enter the six-digit agency code 3 or leave blank. Agency code 3s are agency defined on the Agency Code 3 Profile (D36).

INT CHARGEABLE (Required to add new record)
Enter the one-character interest chargeable indicator.

Y Yes. Automated late payment interest may be charged against this PCA.
N No. Automated late payment interest cannot be charged against this PCA.

Note: If N is entered, a DEFAULT INT PCA must be entered.

DEFAULT INT PCA (Required if the interest chargeable indicator is N)
Enter the five-digit default interest PCA within the same agency and appropriation year as the PCA to which it is attached. The system will charge the system-generated late payment interest against the DEFAULT INT PCA.

Note: If at the time that interest is generated this default PCA is not valid or funding edits fail, the interest transaction and principal transaction will error off.

STATUS CODE (Optional)
Enter the one-character status code.

A Active (Default)
I Inactive

Note: The status code may be used in lieu of deleting a profile record to prevent the system from using the profile record for system processing. Set the status to I to inactivate profiles no longer in use.

EFF START DATE (Optional)
Enter the eight-digit effective start date (MMDDYYYY), which identifies when the information established on the profile record becomes accessible for system processing. Leaving this field blank causes the vendor/payee number to become immediately available for system processing, and the effective start date defaults to the current date.

EFF END DATE (Optional)
Enter the eight-digit effective end date (MMDDYYYY), which identifies when the profile record is no longer accessible for system processing. Leaving this field blank causes the profile to have no effective end date; therefore, any system processing using the profile record will not be restricted by the effective end date.

LAST PROC DATE (System generated)
Displays the last process date. The system defaults to the last date (MMDDYYYY) that any online modification (add or change) was made to the profile record.

Function Key Definitions

F1 (Help) Automatically links to the News/Help Table (90) screen. Will transfer to the appropriate type of help depending upon the screen and activity the user is on at the time F1 is pressed.
F3 (End) Returns the screen to the menu associated with that screen.
F4 (Interrupt) Initiates or ends an active interrupt. When ending an active interrupt, F4 returns the user to the original screen showing the same information as was on the screen when the active interrupt was initiated. This does not undo the last action.
F6 (Process) Submits transaction data to the edit process. If the edit process is successful, an acceptance message is produced, and the profile record information is stored in the system. If the edit process is not successful, an error message(s) will result. Retains current information on the screen upon completion of processing.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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