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USAS Coding Instructions

DØ8 GAAP Source/Object Profile

Centrally defined. The GAAP Source/Object Profile (DØ8) screen contains the valid generally accepted accounting principles (GAAP) source/object numbers. Each GAAP source/object relates to a line item on a particular operating statement. The GAAP CATEGORY field on this screen determines on which Comprehensive Annual Financial Report (CAFR) operating statement — governmental, proprietary, fiduciary (CNA) or government-wide (GWFS) — the GAAP source/object will appear.

GAAP source/objects are groupings of comptroller objects. The relationship between the GAAP source/object and comptroller objects is determined on the Comptroller Object Profile (D1Ø).

 TEXAS  SD08           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 LINK TO:                  GAAP SOURCE/OBJECT PROFILE                      PROD 
                                                                                
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
                                                                                
          GAAP SOURCE/OBJ:                                                      
                    TITLE:                                                      
              BY FUNCTION:   (Y OR N)                                           
                                                                                
            GAAP CATEGORY:    (MUST BE IN D16 GAAP CATEGORY PROFILE)            
                                                                                
                  CAFR GL:            (MUST BE IN D53-CAFR)                     
                                                                                
                   CFS GL:            (MUST BE IN D53-CCFS)                     
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                         STATUS CODE:           
  EFF START DATE:            EFF END DATE:            LAST PROC DATE:           
                                                                                
                                                                                
 F1-HELP F3-END F4-INTERRUPT F6-PROCESS                                         
 

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
R Recall

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

GAAP SOURCE/OBJ (Control key — Required)
Enter the four-digit GAAP source/object. For a complete listing of GAAP source/objects, see Appendices C–F of the Reporting Requirements for Annual Financial Reports of State Agencies and Universities.

GAAP source/objects are separated into four groupings:

Governmental (0000 – 0999) Appendices C, D
Proprietary (1000 – 1999) Appendices C, E
Fiduciary (2000 – 2999) Appendices C, F
Government-wide (3000 – 3999) Appendices D, E

TITLE (Required to add new record)
Enter the GAAP source/object title (up to 50 characters).

BY FUNCTION (Required to add new record)
Enter the one-character by function indicator. This field is used by statewide reports. It determines whether data will be rolled up by GAAP SOURCE/OBJ or by the agency’s GAAP FUNCTION on the Agency Profile (DØ2).

Y Yes. Roll up by the DØ2 GAAP FUNCTION.
N No. Roll up by the DØ8 GAAP SOURCE OBJ for the comptroller object.

GAAP CATEGORY (Required to add new record)
Enter the two-digit GAAP category number. GAAP categories are centrally defined on the GAAP Category Profile (D16). The GAAP categories are a grouping of GAAP source/objects.

CAFR GL (Required to add new record)
Enter the CAFR general ledger account (up to 10 characters). This field is designed to establish a crosswalk between the CAFR reporting system and USAS. Recommended value: 00000000 (eight zeros). For other valid values, go online in USAS to the Titles Profile (D53) and enter CAFR in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.

Note: This field is not currently used to generate the CAFR.

CFS GL (Required to add new record)
Enter the cash flow statement (CFS) general ledger (up to 10 characters). This field is designed to identify the line item for the Statement of Cash Flows for each GAAP source/object. Recommended value: 00000 (five zeros). For other valid values, go online in USAS to the D53 profile and enter cash flow statement in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.

Note: This field is not currently used to generate the CFS.

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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