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 Annual Comprehensive Financial Report (ACFR).
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. |