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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 Annual Comprehensive Financial Report (ACFR).

• 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.

 TEXAS  SD24           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 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)       
                                                                                
                        TITLE:                                                  
                                                                                
                 ACFR 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.

*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).

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

The ACFR FILE ID is an identifier used to group similar GAAP funds for ACFR 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 ACFR; 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.

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 ACFR.

STATUS CODE (Optional)
Enter the one-character status code.

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