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USAS Coding Instructions

D33 NACUBO Category Profile

Centrally defined. The NACUBO Category Profile (D33) screen creates groupings of the National Association of College and University Business Officers (NACUBO) revenue sources and expenditure objects. NACUBO categories were used by colleges and universities before the implementation of Statement Number 34 of the Governmental Accounting Standards Board (GASB). Before GASB 34, the NACUBO object structure (see Data Classification Structure on the USAS Reference page) was used in preparing the Comprehensive Annual Financial Report (CAFR).

The NACUBO category is not posted to the financial tables; it is a grouping used for reporting only.

Note: NACUBO sources and objects are centrally defined on the NACUBO Source/Object Profile (D34).

 TEXAS  SD33           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 LINK TO:                    NACUBO CATEGORY PROFILE                       PROD 
                                                                                
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
                                                                                
                 NACUBO CATEGORY:                                               
                                                                                
                           TITLE:                                               
                                                                                
                   CATEGORY TYPE:     ( R = REVENUE                             
                                        E = EXPENDITURES                        
                                        T = TRANSFERS                           
                                        A = PRIOR PERIOD ADJUSTMENTS            
                                        S = STATISTICS )                        
                                                                                
                                                                                
                                                                                
                                                                                
                                                                                
                                                         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.

NACUBO CATEGORY (Control key – Required)
Enter the two-digit NACUBO category number.

Prior-Period Adjustments (A)

00 Restatements

Expenditures (E)

40 Expenditures
41 Expended for plant facilities
42 Lapsed appropriations
43 Indirect costs recovered
44 Refunded to grantors
45 Loan cancellations and write-offs
46 Administrative and collection costs
47 Retirement of indebtedness and expenditures: bonds
48 Retirement of indebtedness and expenditures: notes and loans
49 Net increase accrued compensable absences payable – exhibit B only
50 Net increase in allowance account
51 Net increase in bonds payable
52 Net increase in notes and loans payable
53 Net realized losses on investments
54 Interest on indebtedness
55 Net decrease in inventory
56 Disposal of plant facilities
57 Net increase in lease payable
59 Reclass to other components – exhibit B only
60 Other deductions

Revenue (R)

01 Unrestricted current funds revenue
02 Federal appropriations
03 State appropriations – restricted
04 Federal grants and contracts
05 State grants and contracts
06 Local gifts, grants and contracts
07 Private gifts, grants and contracts
08 Investment income
09 Endowment income
10 Realized gains/losses on investments
11 U.S. Government advances
12 Net decrease in accrued compensable absences payable
13 Net decrease in allowance account
14 Net decrease in bonds payable
15 Net decrease in notes and loans payable
16 Bond proceeds on sale of bonds
17 Note and loan proceeds
18 Expended for plant facilities
19 Other interest income
20 Other revenues
21 Other additions
22 Land income
23 Reclassifications from other components
24 Net increase in inventory
25 Net decrease in lease payable
26 Interest on loans receivable
27 Federal pass-through grants from other state agencies
28 State pass-through grants from other state agencies
29 Backout – non applicable revenue
31 Net increase (decrease) in fair value of investments
99 Other than higher education

Transfer (T)

70 Retirement of indebtedness: general use fee
71 Retirement of indebtedness: tuition
72 Retirement of indebtedness: auxiliary enterprises
73 Retirement of indebtedness: designated funds
74 Retirement of indebtedness: unexpended plant funds
75 Mandatory transfer: retirement of indebtedness
76 Retirement of indebtedness: Skiles Act funds
77 Renewals and replacements
78 Loan fund matching/grant matching
79 Other mandatory transfers
80 Non-mandatory transfers
81 Pass-through funds

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

CATEGORY TYPE (Required to add new record)
Enter the one-character category type.

R Revenue
E Expenditures
T Transfers
A Prior period adjustments
S Statistics

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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