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USAS Coding Instructions

D24 GAAP Fund Profile

Centrally defined. The GAAP Fund Profile (D24) screen consolidates funds from the Fund Profile (D23) for generally accepted accounting principles (GAAP) reporting purposes. GAAP funds are used in preparing the agency’s annual financial report and the Comprehensive Annual Financial Report (CAFR).

  • The GAAP fund is inferred by the D23; it cannot be directly input on a transaction.
  • Generally, each GAAP fund is profiled in USAS with the same number and title as the related appropriated fund. Exceptions exist for financial reporting purposes when a greater level of detail is required than the appropriated fund level.
  • More than one record for a particular GAAP fund may exist with different GAAP fund types. For example:
    GAAP Fund GAAP Fund Type
    0001 01 – General
    0001 02 – Special Revenue
    0001 04 – Capital Projects etc.
 LINK TO:                       GAAP FUND PROFILE                          PROD 
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
                    GAAP FUND:                                                  
               GAAP FUND TYPE:    (MUST BE IN D21 GAAP FUND TYPE PROFILE)       
                 CAFR FILE ID:         (“,”, ?, *, AND SPACES NOT ALLOWED)      
            BUDGETED FUND IND:    (Y OR N)                                      
              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
R Recall

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

GAAP FUND (Control key – Required)
Enter the four-digit GAAP fund.

GAAP FUND TYPE (Control key – Required)
Enter the two-digit GAAP fund type. See the GAAP Fund Profile (D21) for a listing of valid values. GAAP fund types are defined in the Reporting Requirements for Annual Financial Reports of State Agencies and Universities.

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

CAFR FILE ID (Required to add new record)
Enter the seven-character CAFR file identification. The CAFR FILE ID cannot contain commas, question marks, asterisks or spaces.

The CAFR FILE ID is referenced by the Comptroller GAAP Reporting System that generates statewide reports for the CAFR. This identifier is used to group GAAP funds for CAFR presentation.

BUDGETED FUND IND (Required to add new record – Not currently in use)
Enter the budgeted fund indicator. This field is not currently being used in preparing the CAFR; therefore, the recommended value is N. When in use, the BUDGETED FUND IND field is designed to identify budgeted funds for inclusion on statewide budgetary schedules. For example, for GAAP funds that are included in the certified revenue estimate (CRE), this field will be set to Y.

Y Yes. GAAP fund is budgeted.
N No. GAAP fund is not budgeted.

GAAP FUND GROUP (System generated)
Displays the GAAP fund group based on the D21 screen. The GAAP fund group represents the fund categories as designated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification 1300.102). These groupings of GAAP fund types from the D21 are used for reporting purposes on the agency’s annual financial report and on the CAFR.

01 Governmental
02 Proprietary
03 Fiduciary
06 Discrete component units

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.

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
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