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USAS Coding Instructions

D31 Comptroller General Ledger Account Profile

Centrally defined. The Comptroller General Ledger Account Profile (D31) screen defines each comptroller general ledger account (GL). This screen identifies reporting indicators, edits valid T-code balance types, indicates whether the account normally contains a debit or credit balance, and shows if the account is automatically closed at year-end.

 TEXAS  SD31           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 LINK TO:           COMPTROLLER GENERAL LEDGER ACCOUNT PROFILE             PROD 
                                                                                
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
     COMPT GL ACCOUNT:           TITLE:                                         
        GAAP GL CLASS:       (MUST BE IN D14)   ACFR GL:              (D53-ACFR)
      NACUBO GL CLASS:       (MUST BE IN D46)                                   
       NORMAL BALANCE:       (D=DEBIT, C=CREDIT)                                
       YEAR END CLOSE:       (0=MEMO,1=REAL NOT CLOSED,2=NOMINAL CLOSED)        
      INVESTMENT TYPE:               G/L EDIT TYPE:     OBJECT IND:             
 GASB 9 CASH FLOW CAT:    STMT OF CHANGES CATEGORY:    BASIS CONVERSION:        
 GL POSTING LEVEL:   (0=POST SUMMARY 1, 1=POST SUMMARY 2, 2=POST ALL)           
                                                                                
     INDICATORS IDENTIFY VALID BALANCE TYPES (BT, FROM D05 BALANCE TYPE PROFILE)
        IN EACH FINANCIAL TABLE TO BE POSTED FOR THE GL ACCOUNT:                
 APPROPRIATION:    (BT, NP=NO POST, AA=ANY) AGY BUD:    (BT, NP=NO POST, AA=ANY)
  CASH CONTROL:    (BT, NP=NO POST, AA=ANY)  DOCMNT:    (BT, NP=NO POST, AA=ANY)
         GRANT:    (BT, NP=NO POST, AA=ANY)    PROJ:    (BT, NP=NO POST, AA=ANY)
                                               CONT:    (BT, NP=NO POST, AA=ANY)
 GAAP GL CATEGORY:           NACUBO GL CATEGORY:         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.

COMPT GL ACCOUNT (Control key – Required)
Enter the four-digit comptroller general ledger account. See the Comptroller Manual of Accounts (Volume I) for a listing of comptroller GL accounts.

TITLE (Required to add new record)
Enter the comptroller general ledger account title (up to 40 characters).

GAAP GL CLASS (Required to add new record)
Enter the three-digit generally accepted accounting principles (GAAP) general ledger class. General ledger classes are centrally defined on the GAAP GL Account Class Profile (D14). This element groups general ledger accounts. The GAAP GL class appears as a line item in the annual financial report.

ACFR GL (Required to add new record)
Enter the ACFR general ledger account (up to 10 characters). This field is designed to establish a crosswalk between the ACFR reporting system and USAS. For valid values, go online in USAS to the Titles Profile (D53) and enter ACFR in the TABLE ID field. Enter N (Next) in the ACTION field to scroll through the listing.

Note: This field is not currently used to generate the ACFR.

NACUBO GL CLASS (Required to add new record)
Enter the two-digit National Association of College and University Business Officers (NACUBO) general ledger class. NACUBO GL classes are centrally defined on the NACUBO G/L Account Class Profile (D46). This NACUBO general ledger class is used by institutions of higher education and groups general ledger accounts.

NORMAL BALANCE (Required to add new record)
Enter the one-character value that describes the normal balance for the account. This field is used to help determine the debit or credit posting to the GL financial tables. For example, expenditures normally have a debit balance.

D	Debit
C	Credit

YEAR-END CLOSE (Required to add new record)
Enter the one-digit year-end close indicator.

0	Memo – Balance is rolled forward and not closed at year-end.
1	Real account – Balance is rolled forward and not closed at year-end.
2	Nominal account – Balance is not rolled forward and is closed at year-end.

INVESTMENT TYPE (Optional)
Enter the two-character investment type or leave blank. Investment types are listed in the Titles Profile (D53) under TABLE ID IVST. This field is used to classify and group similar investment-related GL accounts for preparing the State of Texas Annual Cash Report.

10	Domestic equity
15	International equity
30	U.S. government obligations
35	International government obligations
50	Domestic corporate obligations
55	International obligations other
60	Repurchase agreements
70	Real estate
80	Miscellaneous investments
90	Securities lending collateral

G/L EDIT TYPE (Required to add new record)
Enter the one-character general ledger edit type.

S	Statewide (centrally defined)
A	Agency
D	Due to/due from

The G/L EDIT TYPE is used by the system to identify GL accounts that can or must be supported by agency general ledger (AGL) accounts.

GL accounts with a G/L EDIT TYPE of S will only allow the use of centrally defined AGL accounts.
GL accounts with a G/L EDIT TYPE of A will allow the use of agency defined AGL accounts. These AGL accounts must be agency defined on the Agency General Ledger Profile (D32).
GL accounts with a G/L EDIT TYPE of D require the entry of transaction specific data in the agency general ledger field on the transaction entry screen.

OBJECT IND (Required to add new record)
Enter the one-character object indicator. The object indicator determines what type of comptroller object can be used with the GL account. For example, if a GL account has an E in the OBJECT IND field, then only a comptroller object with an OBJECT TYPE of E on the Comptroller Object Profile (D10) can be used on the transaction entry screen.

E	Expenditures
N	Account will not support an object
R	Revenues
S	Statistics

GASB 9 CASH FLOW CAT (Required to add new record)
Enter the two-character Governmental Accounting Standards Board (GASB) 9 cash flow category value. This is used to classify general ledger accounts by cash flow statement category for use in compiling the ACFR.

01	Operating Activities
02	Noncapital Financing Activities
03	Capital and Related Financing Activities
04	Investing Activities
05	Cash and Cash Equivalents Ending Balances
06	Reconciliation to Operating Statement Activities

STMT OF CHANGES CATEGORY (Required to add new record – not currently in use)
Enter the default statement of changes category value 00.

BASIS CONVERSION (Required to add new record)
Enter the basis conversion indicator.

Y	Yes. The GL account is used for basis conversion entries. This is primarily used by governmental fund types to convert from modified accrual on the fund financial statement (FFS) to full accrual on the government-wide financial statement (GWFS).
N	No. The GL account is not used for basis conversion entries.

GL POSTING LEVEL (Required to add new record)
Determines what level of detail is posted to the general ledger financial table.

0	Summary level 1 elements posted: `AGY`, `GL`, `FUND`, `NACUBO SUBFUND`, `T-CODE`, `GRANT NO`, `GRANT PHASE`, `AGL`, `FY`, `AY`, `DR/CR INDICATOR` and `APPD FUND`.
1	Summary level 2 elements posted (in addition to elements listed for summary level 1): `COBJ`, `AOBJ` and `APPN`.
2	Detail post elements posted (in addition to elements posted in summary level 1 and summary level 2): `PROJ NO`, `PROJ PHASE`, `PCA`, `INDEX`, `PGM CODE`, `ORG CODE`, `DIRECT/INDIRECT INDICATOR`, `NACUBO FUNCTION`, `CONTRACT NO`, `SUBGRANTEE` and `AGY CODES 1–3`.

Balance Types

The following elements are included in the D31 screen to identify valid balance types (BT) supported in each of the primary financial tables.

APPROPRIATION (Required to add new record)
Enter the two-character appropriation (AP) table balance type set up on the Balance Type Profile (D05), or code as follows:

NP	No post — No balance types are allowed.
AA	Any – All balance types defined for this table are allowed.

AGY BUD (Required to add new record)
Enter the two-character agency budget (AB) table balance type set up on the D05 screen, or code as follows:

NP	No post – No balance types are allowed.
AA	Any – All balance types defined for this table are allowed.

CASH CONTROL (Required to add new record)
Enter the two-character cash control (CC) table balance type set up on the D05 screen, or code as follows:

NP	No post — No balance types are allowed.
AA	Any – All balance types defined for this table are allowed.

DOCMNT (Required to add new record)
Enter the two-character document (DF) table balance type set up on the D05 screen, or code as follows:

NP	No post – No balance types are allowed.
AA	Any – All balance types defined for this table are allowed.

Note: The DF table uses a different set of balance types than the other primary financial tables.

GRANT (Required to add new record)
Enter the two-character grant (GP) table balance type set up on the D05 screen, or code as follows:

NP	No post — No balance types are allowed.
AA	Any – All balance types defined for this table are allowed.

PROJ (Required to add new record)
Enter the two-character project (PJ) table balance type set up on the D05 screen, or code as follows:

NP	No post – No balance types are allowed.
AA	Any – All balance types defined for this table are allowed.

CONT (Required)
Enter the two character contract (CF) table balance type set up on the D05 screen, or code as follows:

NP	No post — No balance types are allowed.
AA	Any – All balance types defined for this table are allowed.

GAAP GL CATEGORY (System generated)
Displays the GAAP GL category looked up from the GAAP GL CLASS on the D31 profile record. GAAP GL categories are centrally defined on the GAAP GL Account Category Profile (D13) and associated with a GAAP GL class on the GAAP GL Account Class Profile (D14).

NACUBO GL CATEGORY (System generated)
Displays the NACUBO GL category looked up from the NACUBO GL CLASS on the D31 profile record. NACUBO GL categories are centrally defined on the NACUBO G/L Account Category Profile (D45) and associated with a NACUBO GL class on the NACUBO G/L Account Class Profile (D46).

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.