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USAS Coding Instructions

D23 Fund Profile

Agency defined. The Fund Profile (D23) is the level of fund used during transaction entry. It is the D23 profile that enables a single transaction to be recorded using both the appropriated fund and the generally accepted accounting principles (GAAP) fund. This profile also includes indicators that enable agencies to choose the level of the fund structure at which the appropriation, agency budget and cash control tables are posted. This will also be the level to which funding edits are applied.

Agencies may set up as many D23 profiles as required to meet their internal tracking and reporting needs. However, agencies must set up a minimum of one D23 profile for each unique combination of appropriated fund, GAAP fund and GAAP fund type (such as general, special revenue and debt service) that is needed for the completion of their annual financial reports (AFRs).

Fund is a required entry element in USAS and must either be directly entered on an accounting transaction or inferred by the program cost account (PCA) or index. Fund reflects the lowest level of the fund classification structure (see Data Classification Structure on the USAS Reference page).

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  SD23           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 LINK TO:                           FUND PROFILE                           PROD 
                                                                                
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
                 AGENCY:        FISCAL YEAR:       FUND:                        
                  TITLE:                                                        
      APPROPRIATED FUND:        (MUST BE IN D22 APPROP FUND PROFILE)            
              GAAP FUND:         GAAP FUND TYPE:                                
         LOCAL FUND IND:                                                        
           FUND LEVELS DETERMINE THE LEVEL OF CONTROL FOR THE FOLLOWING         
                 (0=NONE, 1=APPROPRIATED FUND, 2=FUND):                         
           APPROPRIATION:     AGENCY BUDGET:   CASH CONTROL:                    
 CASH BALANCE DISP -  IND:   FUND:        %/AMT:                                
              DESCRIPTION:                                                      
         CC ORG LEVEL IND:         (0=DO NOT POST AGENCY, 1=POST AGENCY)        
  DEPOSITORY INTEREST IND:                                                      
         STATE FUND GROUP:         (SYSTEM GENERATED)                           
          GAAP FUND GROUP:         (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

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.

FISCAL YEAR (Control key – Required)
Enter the two-digit fiscal year. A fiscal year (FY) is a 12 month period used to identify the accounting year and is used in GAAP based reports. The FY for the state of Texas begins Sept. 1 and ends Aug. 31.

FUND (Control key – Required)
Enter the four-digit fund number, which must be greater than 0000 and less than 8000.

Note: Fund numbers 8000 – 9999 are restricted for central use. For example, 9000 is the Deposit Default Fund, and 9001 is the Returned Items Default Fund.

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

APPROPRIATED FUND (Required to add new record / Changes limited to central user classes only)
Enter the four-digit appropriated fund. Appropriated funds and dedicated general revenue accounts are centrally defined on the Appropriated Fund Profile (D22).

After the D23 profile has been established, changes to the APPROPRIATED FUND field are limited to central user classes only. The KEY field of the Titles Profile (D53), TABLE ID D23, controls the user classes authorized to make changes to the D23 profile APPROPRIATED FUND field. For assistance, contact your appropriation control officer.

Note: The APPROPRIATED FUND field cannot be changed if balances have already posted to the D23 fund, even if balances posted are in a prior fiscal year.

GAAP FUND (Required to add new record / Changes limited to central user classes only)
Enter the four-digit GAAP fund. GAAP fund numbers are centrally defined on the GAAP Fund Profile (D24). The GAAP fund will be the same as the appropriated fund except in cases where a greater level of detail is required for the Comprehensive Annual Financial Report (CAFR) presentation.

After the D23 profile has been established, changes to the GAAP FUND field are limited to central user classes only. The KEY field of the Titles Profile (D53), TABLE ID D23, controls the user classes authorized to make changes to the D23 profile GAAP FUND field. For assistance with changing the GAAP FUND field, contact your financial reporting analyst.

GAAP FUND TYPE (Required to add new record / Changes limited to central user classes only)
Enter the two-digit GAAP fund type. GAAP fund types are centrally defined on the GAAP Fund Type Profile (D21). The GAAP fund and GAAP fund type combination must be defined on the D24 profile.

After the D23 profile has been established, changes to the GAAP FUND TYPE field are limited to central user classes only. Changing the GAAP fund type can cause discrepancies in the postings to the fund balance/net position general ledger accounts. The KEY field of the Titles Profile (D53), TABLE ID D23, controls the user classes authorized to make changes to the D23 profile GAAP FUND TYPE field. For assistance with changing the GAAP FUND TYPE field, contact your financial reporting analyst.

LOCAL FUND IND (Required to add new record)
Enter the one-character local fund indicator. This indicator specifies whether the fund’s cash is held in the state treasury or a local bank.

Y Yes. Cash for this fund is held in a local bank account.
N No. Cash for this fund is held in the state treasury.

APPROPRIATION (Required to add new record)
Enter the one-digit appropriation (AP) table fund level indicator that determines the level of the fund structure (fund or appropriated fund) that will be posted to the AP financial table and whether funding edits will be applied at the fund level or the appropriated fund level. This indicator is edited against the APPROPRIATION LEVEL field on the centrally defined D22 profile to ensure statewide reporting consistency.

Per Comptroller’s office policy, appropriations are controlled at the appropriated fund level.

1 Post appropriated fund.
2 Post fund.

Appropriation Table Fund Level Indicator

If the D22 appropriation level indicator is… Then the D23 appropriation level indicator must be…
0 Do not control by appropriated fund. 2 Post fund.
1 Control by appropriated fund (Default for most funds.) 1 Post appropriated fund.

AGENCY BUDGET (Required to add new record)
Enter the one-digit agency budget fund level indicator that determines the level of the fund structure that will be posted to the agency budget (AB) table and whether funding edits will be applied at the fund level or the appropriated fund level.

0 Do not post fund or appropriated fund.
1 Post appropriated fund D22 profile.
2 Post fund D23 profile.

CASH CONTROL (Required to add new record)
Enter the one-digit cash control fund level indicator that determines the level of the fund structure that will be posted to the cash control (CC) table and whether funding edits will be applied at the fund level or the appropriated fund level. This indicator is system edited against the CASH CONTROL – LEVEL field on the centrally defined D22 profile to ensure statewide reporting consistency.

Per Comptroller’s office policy, Treasury cash is controlled at the appropriated fund level, with the exception of Child Support Employee Deductions (0807), Departmental Suspense (0900) and the Direct Deposit Correction Account (0980).

0 Do not post fund or appropriated fund. (CC ORG LEVEL IND must be set to 0 – Do Not post agency.)
1 Post appropriated fund.
2 Post fund. (CC ORG LEVEL IND must be set to 1 – Post agency.)

Cash Control Fund Level Indicator

If the D22 CC fund level indicator is… Then the D23 CC fund level indicator must be…
0 Do not control by appropriated fund. 0 Do not post or control cash by appropriated fund or fund, OR
2 Post and control by fund.
1 Control by appropriated fund 1 Post and control by appropriated fund.

CASH BALANCE DISP – IND (Required to add new record – For informational purposes only)
Enter the one-character cash disposition indicator. This field indicates when the cash balance should be transferred at year end.

Y Yes. Any remaining cash balance at year end should be transferred to another fund.
N No (Default). Any remaining cash balance should not be transferred at year end.

CASH BALANCE DISP – FUND (Required to add new record if cash balance disposition indicator is Y — For informational purposes only)
Enter the four-digit cash balance disposition fund. This is the appropriated fund number into which the cash balance should be transferred at year-end. This field is not allowed if the cash balance disposition indicator is N.

CASH BALANCE DISP – %/AMT (Required to add new record if cash balance disposition indicator is Y – For informational purposes only)
Enter the cash disposition percentage or the fixed dollar amount (up to 11-digits). This field designates the percentage or dollar amount of the cash balance that should be manually transferred at year end. This field is not allowed if the cash balance disposition indicator is N.

CASH BALANCE DISP – DESCRIPTION (Optional – For informational purposes only)
Enter the cash balance disposition description (up to 40 characters). This field is not allowed if the cash balance disposition indicator is N.

CC ORG LEVEL IND (Required to add new record)
Enter the one-digit cash control organization level indicator that indicates whether or not the agency number will be posted to the cash control table. This indicator is edited against the CC ORG LEVEL IND field on the centrally defined D22 screen. The cash control level indicators on the D22 and D23 screens must be the same.

Per Comptroller’s office policy, Treasury cash is controlled at the statewide rather than agency level, with the exception of Child Support Employee Deductions (0807), Departmental Suspense (0900) and the Direct Deposit Correction Account (0980).

0 Do not post agency.
1 Post agency.

CC Org Level Indicator

If the D22 CC organization level indicator is… Then the D23 CC organization level indicator must be…
0 Do not post agency. 0 Do not post agency.
1 Post agency. 1 Post agency.

DEPOSITORY INTEREST IND (Required to add new record)
Enter the one-character depository interest indicator.

Y Yes. The fund is eligible to receive depository interest.
N No. The fund is not eligible to receive depository interest.

STATE FUND GROUP (System generated)
Displays state fund group based on the D22 screen.

GAAP FUND GROUP (System generated)
Displays GAAP fund group based on the D21 screen.

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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