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USAS Coding Instructions

D21 GAAP Fund Type Profile

Centrally defined. The GAAP Fund Type Profile (D21) screen categorizes generally accepted accounting principles (GAAP) funds according to fund types as designated by the Governmental Accounting Standards Board (GASB). GAAP fund type is a grouping of GAAP funds used for reporting purposes on the agency’s annual financial report and on the Comprehensive Annual Financial Report (CAFR).

This profile also identifies the transaction codes that will be used during general ledger (GL) close, the fund balance GL accounts that will be used for backdated transactions and financial table roll, and the fund types that will be used on financial statement DAFRs.

  • GAAP fund type is not directly entered on transactions. The fund, defined on the Fund Profile (D23), is entered on each transaction and infers the GAAP fund and the GAAP fund type.
  • GAAP fund type is not posted to the financial tables; it is a look-up used for reporting only.
 TEXAS  SD21           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 LINK TO:                    GAAP FUND TYPE PROFILE                        PROD 
                                                                                
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
         GAAP FUND TYPE:                                                        
                  TITLE:                                                        
        GAAP FUND GROUP:           (MUST BE IN D20 FUND GAAP GROUP PROFILE)     
                                                                                
   T-CODE FOR NOMINAL ACCOUNTS CLOSING TO FUND BALANCE  (MUST BE IN 28 PROFILE) 
    FFS GL CLOSE DEBIT TC:           BASIS CONVERSION GL CLOSE DEBIT TC:        
   FFS GL CLOSE CREDIT TC:          BASIS CONVERSION GL CLOSE CREDIT TC:        
   FUND BALANCE GL ACCOUNT FOR CLOSING ENTRY           (MUST BE IN D31 PROFILE) 
   FFS FUND BALANCE GL:        FFS BS TITLE:                                    
  BASIS CONV FD BAL GL:         BC BS TITLE:                                    
                                                                                
         CAFR BALANCE SHEET FORMAT:        (B = BALANCE SHEET, N = NET ASSET)   
   CAFR OPERATING STATEMENT FORMAT:        (G = GOVTL, P = PROP, H = HI ED,     
                                            F = FIDUCIARY, A = AGY)             
          CAPITAL ASSET FUND GROUP:        (MUST BE IN D53 TABLE ID-CAFG)       
                                                         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 FUND TYPE (Control key – Required)
Enter the two-digit GAAP fund type.

01 General
02 Special Revenue
03 Debt Service
04 Capital Projects
05 Enterprise
06 Internal Service
09 Agency Funds
10 Pension Funds
11 Capital Asset Basis Conversion adjustments*
12 Long-term Liabilities Basis Conversion adjustments*
14 Component Units – Governmental
15 Component Units – Proprietary
18 External Investment Trust Funds
19 Permanent Funds
20 Private Purpose Trust Funds
21 Other Basis Conversion adjustments*

*Note: These fund types are used for basis conversion entries related to the Government-wide Financial Statements for Statement Number 34 of the Governmental Accounting Standards Board (GASB).

TITLE (Required to add new record)
Enter the GAAP fund type title (up to 40 characters).

GAAP FUND GROUP (Required to add new record)
Enter the two-digit GAAP fund group. See the GAAP Fund Group Profile (D2Ø) for a listing of valid values.

T-code for Nominal Accounts Closing to Fund Balance

Note: Transaction codes are centrally defined on the transaction code profiles (28A, 28B and 28C).

FFS GL CLOSE DEBIT TC (Required to add new record)
Enter the three-digit fund financial statement (FFS) GL close debit transaction code. This field identifies the T-code that is used during the GL close process to generate the fund financial statement year-end closing entries for debit balances in nominal GL accounts on the general ledger financial table. This T-code is used to close GL accounts where the BASIS CONVERSION indicator on the Comptroller General Ledger Account Profile (D31) is N.

FFS GL CLOSE CREDIT TC (Required to add new record)
Enter the three-digit fund financial statement GL close credit transaction code. This field identifies the T-code that is used during the GL close process to generate fund financial statement year-end closing entries for credit balances in nominal GL accounts on the general ledger financial table. This T-code is used to close GL accounts where the BASIS CONVERSION indicator on the D31 screen is N.

BASIS CONVERSION GL CLOSE DEBIT TC (Required to add new record)
Enter the three-digit basis conversion GL close debit transaction code. This field identifies the T-code that is used during the GL close process to generate year-end closing entries for debit balances in nominal basis conversion accounts on the general ledger financial table. This T-code is used to close GL accounts where the BASIS CONVERSION indicator on the D31 screen is Y.

BASIS CONVERSION GL CLOSE CREDIT TC (Required to add new record)
Enter the three-digit basis conversion GL close credit transaction code. This field identifies the T-code that is used during the GL close process to generate year-end closing entries for credit balances in nominal basis conversion accounts on the general ledger financial table. This T-code is used to close GL accounts where the BASIS CONVERSION indicator on the D31 screen is Y.

Fund Balance GL Account for Closing Entry

FFS FUND BALANCE GL (Required to add new record)
Enter the four-digit fund financial statement fund balance GL account. FFS fund balance GLs are centrally defined on the D31 screen.

  • This field is used to create a fund balance impact on the GL financial table when posting backdated transactions and during financial table roll.
  • This field identifies the FFS fund balance GL account that is used for posting the effect of backdated nominal transactions to the fund balance account in the subsequent year.
  • This field is used when the BASIS CONVERSION indicator on the D31 screen is N.
  • This field is also used to collapse the nominal activity into a fund balance account in order to present a “post closing” fund balance amount on the balance sheet DAFRs, such as the Balance Sheet – Governmental & Proprietary Fund Types (FFS) (DAFR8580) and Statement of Net Assets – Fiduciary Fund Types (FFS) (DAFR8585).

FFS BS TITLE (Required to add new record)
Enter the title of the fund financial statement balance sheet fund balance GL account (up to 34 alphanumeric characters). This is the title that will appear for the post-closing fund balance amount on the fund financial statement balance sheet for this fund type. It is used when the basis conversion indicator on the D31 screen is N.

BASIS CONV FD BAL GL (Required to add new record)
Enter the four-digit basis conversion fund balance GL account. Basis conversion fund balance GLs are centrally defined on the D31 screen.

  • This field is used to create a fund balance impact on the GL financial table when posting backdated transactions and during financial table roll.
  • This field identifies the basis conversion fund balance GL account that is used for posting the effect of backdated nominal transactions to the fund balance account in the subsequent year.
  • This field is used when the basis conversion indicator on the D31 screen is Y.
  • This field is also used to collapse the nominal activity into a fund balance account in order to present a “post closing” fund balance amount on the Statement of Net Assets – Balance Sheet Format (GWFS) (DAFR8581).

BC BS TITLE (Required to add new record)
Enter the title of the basis conversion balance sheet fund balance GL account (up to 34 alphanumeric characters). This is the title that will appear for basis conversion GL accounts post-closing fund balance on the balance sheet for this fund type. It is used when the BASIS CONVERSION indicator on the D31 screen is Y.

CAFR BALANCE SHEET FORMAT (Required to add new record)
Enter the one-digit CAFR balance sheet format. This field determines which fund types will appear on each balance sheet DAFR report. The DAFR8580 and DAFR8581 use the balance sheet format, and the DAFR8585 uses the net asset presentation.

B Balance sheet DAFR8580, DAFR8581
N Net asset DAFR8585

CAFR OPERATING STATEMENT FORMAT (Required to add new record)
Enter the one-digit CAFR operating statement format. This field determines which fund types will appear on each Operating Statement DAFR. The reports listed below are generated based on the CAFR OPERATING STATEMENT FORMAT field.

Field Value Operating Statement Report
G Governmental Operating Statement – Governmental (DAFR8590)
P Proprietary Operating Statement – Proprietary Funds (DAFR8600)
H Higher education*  
A Agency Statement of Changes in Assets and Liabilities (DAFR8690)
F Fiduciary Statement of Changes in Fiduciary Net Assets (DAFR8605)

Note: The higher education reports using the National Association of College and University Business Officers (NACUBO) reporting structure are obsolete as a result of GASB 34. However, there are many universities still using NACUBO elements in their internal systems. In the event a university wants a NACUBO financial report, the DAFRs that were previously used are the Current Funds (Exhibit C) (DAFR8730) and the Operating Statement for CAU (Exhibit B) (DAFR8620). Both of these DAFRs are generated based on the AGENCY TYPE field on the Agency Profile (DØ2) and not the CAFR OPERATING STATEMENT FORMAT field on the D21.

CAPITAL ASSET FUND GROUP (Required to add new record)
Enter the one-character capital asset fund group.

G Governmental (includes governmental component units)
P Proprietary (includes proprietary component units)
F Fiduciary

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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