USAS Coding Instructions
D10 Comptroller Object Profile
Centrally defined. The Comptroller Object Profile (D10) screen creates the comptroller objects to be used on USAS transactions. Comptroller objects are used to track expenditure, revenue, transfer and budgetary activity.
Comptroller objects are appropriation year specific and may have different reporting elements based on the year of use. For each comptroller object, this profile provides the Legislative Budget Board (LBB) object look-up from the LBB Object Profile (D01) screen, generally accepted accounting principles (GAAP) source/object look-ups used for financial statements, and other information useful for preparing the State of Texas Annual Cash Report.
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.
TEXAS SD10 UNIFORM STATEWIDE ACCOUNTING SYSTEM MM/DD/YY HH:MM PM
LINK TO: COMPTROLLER OBJECT PROFILE PROD
ACTION: (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
APPROPRIATION YEAR:
COMPTROLLER OBJECT:
TITLE:
(RELATED RECORD MUST EXIST IN REFERENCED PROFILE)
GOVT GAAP SOURCE/OBJECT: (D08) LBB OBJECT: (D01)
PROP GAAP SOURCE/OBJECT: (D08) COMPTROLLER SOURCE/GROUP: (D09)
CNA GAAP SOURCE/OBJECT: (D08) NACUBO SOURCE/OBJECT: (D34)
GWFS GAAP SOURCE/OBJECT: (D08) FEDERAL MATCH IND:
1099 IND: OBJECT TYPE: GOODS/SERV: INT OBJ:
RECEIPT CATEGORY: RECEIPT TYPE: OBJECT GROUP: TRANSFER TYPE:
REV/EXP CATEGORY: PROG CATEGORY: CASH BASIS SRCE/FUNC: C/I IND:
PROP GAAP CATEGORY: (SYSTEM GENERATED) NACUBO CAT: (SYSTEM GENERATED)
GOVT GAAP CATEGORY: (SYSTEM GENERATED)
CNA GAAP CATEGORY: (SYSTEM GENERATED)
GWFS GAAP CATEGORY: (SYSTEM GENERATED) 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.
APPROPRIATION 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.
COMPTROLLER OBJECT (Control key – Required)
Enter the four-digit comptroller object. See the Comptroller Manual of Accounts for a complete listing and description of comptroller objects.
TITLE (Required to add new record)
Enter the comptroller object title (up to 40 characters).
GOVT GAAP SOURCE/OBJECT (Required to add new record)
Enter the four-digit governmental GAAP source/object. All GAAP source/objects are centrally defined on the GAAP Source/Object Profile (D08). This element represents groupings of comptroller objects that will appear as line items on the statement of revenues, expenditures and changes in fund balances included in the Annual Comprehensive Financial Report (ACFR).
LBB OBJECT (Required to add new record for expenditure object types – Optional for revenue and statistics object types)
Enter the four-digit LBB object. LBB objects are centrally defined on the D01 profile. LBB objects are created to correspond to the Object of Expense Codes in the Automated Budget and Evaluation System for Texas (ABEST). LBB objects are used to group comptroller objects.
PROP GAAP SOURCE/GROUP (Required to add new record)
Enter the four-digit proprietary GAAP source/group. All GAAP source/groups are centrally defined on the D08 profile. This element represents groupings of comptroller objects that will appear as line items on the combined statement of revenues, expenses and changes in net position included in the ACFR.
COMPTROLLER SOURCE/GROUP (Required to add new record)
Enter the four-digit comptroller source/group. Comptroller source/groups are centrally defined on the Comptroller Source/Group Profile (D09). This code is primarily used for preparing the State of Texas Annual Cash Report.
CNA GAAP SOURCE/OBJECT (Required to add new record)
Enter the four-digit changes in net assets (CNA) GAAP source/object. This represents the category the comptroller object will roll up to on the statement of changes in fiduciary net position in the ACFR.
NACUBO SOURCE/OBJECT (Required to add new record)
Enter the two-digit National Association of College and University Business Officers (NACUBO) source/object. NACUBO source/objects are centrally defined on the NACUBO Source/Object Profile (D34).
Before the implementation of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments, the NACUBO reporting structure was used in preparing the ACFR. This element represented groupings of comptroller objects that appeared as line items on the operating statement for the NACUBO colleges and universities reporting model.
GWFS GAAP SOURCE/OBJECT (Required to add new record)
Enter the four-digit government-wide financial statement GAAP source/object. This represents the category the comptroller object will roll up to on the government-wide statement of activities in the ACFR.
FEDERAL MATCH IND (Required to add new record)
Enter the one-character federal revenue match indicator. The federal match value is used to gather data for the State of Texas Annual Cash Report, Table 5: Federal Revenue by Function and Program Category and Table 6: Federal Revenue by Agency.
| M | Federal match–TITLE contains “Federal Receipts Matched” |
|---|---|
| U | Unmatched federal–TITLE contains “Federal Receipts Unmatched” |
| N | Not applicable–Not related to federal activity |
Note: ACR 60527 repurposed this field to maintain the federal match values. The field title was not updated on the underlying comptroller object table. To obtain the federal match indicator values from the table, query on the CONVERTED OBJECT field.
1099 IND (Required to add new record)
Enter the one-character 1099 indicator. This will be the default for this object code on expenditure transactions. If the 1099 field on a financial transaction entry is manually entered, it will override the defaults defined on this profile.
| A | 1099-MISC Box 10 Attorney fees |
|---|---|
| B | 1099-NEC Box 1 Non-employee compensation |
| I | 1099-INT Box 1 Interest income |
| N | Object is not 1099 reportable |
| 1 | 1099-MISC Box 1 Rents |
| 2 | 1099-MISC Box 2 Royalties |
| 3 | 1099-MISC Box 3 Other income |
| 4 | 1099-MISC Box 4 Federal income tax withheld |
| 5 | 1099-MISC Box 5 Fishing boat proceeds |
| 6 | 1099-MISC Box 6 Medical and health care payments |
| 7 | 1099-MISC Box 7 Payer made direct sales of $5,000 or more of consumer products to a buyer (recipient) for resale |
| 8 | 1099-MISC Box 8 Substitute payments in lieu of dividends or interest |
| 9 | 1099-MISC Box 9 Crop insurance proceeds |
OBJECT TYPE (Required to add new record)
Enter the one-character object type indicator. The object type is used to classify comptroller objects into general groups. In transaction processing, USAS will verify that this field matches the Comptroller General Ledger Account Profile (D31) object indicator.
| E | Expenditure |
|---|---|
| R | Revenue |
| S | Statistic |
GOODS/SERV (Required to add new record)
Enter the one-character goods/services indicator. This field is used to identify goods and service objects for the calculation of automated late payment interest. The Comptroller’s Statewide Procurement Division (SPD) classifies whether comptroller objects are goods/services.
| Y | Yes. Object is classified as goods or services by the Comptroller’s SPD, and is subject to late payment interest calculations. A valid INT OBJ must be entered. |
|---|---|
| N | No. Object is not classified as goods or services by the Comptroller’s SPD, and is not subject to late payment interest calculations. |
| F | Force. Designates the comptroller object to use if automated late payment interest is forced. (The IC field on transaction is F.) |
INT OBJ (Required if the goods/services indicator is Y or F)
Enter the valid four-digit comptroller object to which automated late payment interest will post.
RECEIPT CATEGORY (Required to add new record)
Enter the two-character receipt category. For valid values, go online in USAS to the Titles Profile (D53) and enter RCAT in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.
Receipt categories provide for the homogeneous groupings of revenues collected and expenses incurred by the state. Receipt categories are used in the State of Texas Annual Cash Report, Table 13: Net Revenue by Type and Object.
RECEIPT TYPE (Required to add new record)
Enter the two-character receipt type. For valid values, go online in USAS to the D53 profile and enter RTYP in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.
Receipt type provides for the homogeneous groupings of revenues collected and expenses incurred by the state. Receipt types are used in the State of Texas Annual Cash Report, Table 13: Net Revenue by Type and Object.
OBJECT GROUP (Required to add new record)
Enter the two-character object group to associate the comptroller object with similar comptroller objects. For valid values, go online in USAS to the D53 profile and enter VCOG in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.
This field is used to establish a connection between a comptroller object group and a comptroller object for reporting purposes. This field also facilitates certain system edits. An example of a system edit based on the object group is verifying that the comptroller object used on a transaction is valid for the comptroller object group(s) allowed on the Transaction Code Description Profile (28B) for the T-code used.
TRANSFER TYPE (Required to add new record)
Enter the one-character transfer type as listed in the D53 profile under TABLE ID TRTY.
| A | Departmental transfers |
|---|---|
| D | Direct deposit transfers |
| N | Not applicable |
| O | Operating fund transfers |
| R | Residual equity transfers |
| S | Other sources/uses |
| T | Trust and suspense deposits/payments |
REV/EXP CATEGORY (Required to add new record)
Enter the two-digit revenue/expense category. For valid values, go online in USAS to the D53 profile and enter RXCT or EXCT in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.
Revenue categories are used in the State of Texas Annual Cash Report, Table 1: Statement of Cash Position and Table 3: Revenue by Source.
Expenditure categories are used in the State of Texas Annual Cash Report, Table 8: Net Expenditures by Object Group and Table 15: Net Expenditures by Object.
PROG CATEGORY (Required to add new record)
Enter the two-character program category. For valid values, go online in USAS to the D53 profile and enter PCAT in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing. The program category is only entered for federal revenue objects.
Program categories are used in the State of Texas Annual Cash Report, Table 5: Federal Revenue by Program Category.
CASH BASIS SRCE/FUNC (Required to add new record)
Enter the two-character cash basis source/function. For valid values, go online in USAS to the D53 profile and enter SCFN or XPSR in the TABLE IDM field. Enter N (Next) in the ACTION field to scroll through the listing.
Revenue sources (SCFN) are used in the State of Texas Annual Cash Report, Table 12: Net Revenue by Source and Object.
Expenditures by function (XPSR) are used in the State of Texas Annual Cash Report, Table 14: Net Expenditures by Function and Department.
C/I IND (Required to add new record)
Enter the one-character capitalization indicator. This field identifies whether the comptroller object meets the capitalization threshold.
| Y | Yes. This object meets the capitalization threshold. |
|---|---|
| N | No. This object does not meet the capitalization threshold. |
PROP GAAP CATEGORY (System generated)
Displays the proprietary GAAP category inferred from the D08 screen, based on the PROP GAAP SOURCE/OBJECT field.
NACUBO CAT (System generated)
Displays the NACUBO category inferred from the D34 screen, based on the NACUBO SOURCE/OBJECT field.
GOVT GAAP CATEGORY (System generated)
Displays the governmental GAAP category inferred from the D08 screen, based on the GOVT GAAP SOURCE/OBJECT field.
CNA GAAP CATEGORY (System generated)
Displays the CNA GAAP category inferred from the D08 screen based on the CNA GAAP SOURCE/OBJECT field.
GWFS GAAP CATEGORY (System generated)
Displays the GWFS GAAP category inferred from the D08 screen based on the GWFS GAAP SOURCE/OBJECT field.
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. |