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USAS Coding Instructions

D34 NACUBO Category Profile

Centrally defined. The NACUBO Source/Object Profile (D34) screen creates groupings of comptroller objects. National Association of College and University Business Officers (NACUBO) source/objects were used by colleges and universities before the implementation of Statement Number 34 of the Governmental Accounting Standards Board (GASB). NACUBO source refers to sources of revenue and NACUBO object refers to expenditures. 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 source/object is not posted to the financial tables; it is a grouping used for reporting only.

This profile is included in the annual USAS profile rollover. Profile rollover creates new profile records to be used in the next fiscal year (FY) and appropriation year (AY) based on existing profile records for the current FY and AY.

 TEXAS  SD34           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 LINK TO:                 NACUBO SOURCE/OBJECT PROFILE                     PROD 
                                                                               
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
                                                                               
       APPROPRIATION YEAR:                                                      
        NACUBO SOURCE/OBJ:                                                      
                    TITLE:                                                      
              BY FUNCTION:    (Y OR N)                                          
  DEFAULT NACUBO CATEGORY:    (MUST BE IN D33 NACUBO CATEGORY PROFILE)          
         NACUBO FUND TYPE/                                                      
          NACUBO CATEGORY:                                                      
                  CAFR GL:            (MUST BE IN D53-CAFR)                     
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                                               
                                                         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.

APPROPRIATION YEAR (Control key – Required)
Enter the two-digit appropriation year. The appropriation year is the year for which funds are appropriated by the Legislature for setting up budgets, depositing money and paying obligations.

NACUBO SOURCE/OBJ (Control key – Required)
Enter the two-digit NACUBO source/object.

00 Restatements
01 Tuition
02 Designated tuition
03 Student service fees
04 Other fees
05 Tuition remissions and exemptions
06 Federal appropriations
07 State appropriations general revenue (GR)
08 State appropriations Higher Education Assistance Fund (HEAF)
09 Federal grants and contracts
10 Federal pass-through grants from other state agency
11 State grants and contracts
13 Local gifts, grants and contracts
14 State pass-through grant from other state agency
15 Private gifts, grants and contracts
16 Investment income
17 Endowment income
18 Net increase (decrease) in fair value
19 Sales and services of educational activities
20 Sales and services of research activities
21 Sales and services of hospitals
23 Sales and services of auxiliary enterprises
25 Professional fees
26 Available university funds
27 Other interest income
28 Other gains/losses on investments
29 Other sources
30 Backout – non applicable revenue
31 Federal pass-through grants from other state agency
32 State pass-through grant from other state agency
34 State appropriation-restricted – exhibit B only
35 Higher education federal appropriations – exhibit B only
36 Higher education investment income – exhibit B only
37 Higher education endowment income – exhibit B only
38 Higher education realized gains on invest – exhibit B only
39 Higher education interest on loans received – exhibit B only
40 Higher education other interest income
41 Higher education other revenues – exhibit B only
42 Higher education other additions – exhibit B only
43 Federal grants/contracts – exhibit B report only
44 State grants and contracts – exhibit B only
45 Local gifts, grants and contracts – exhibit B only
46 Private gifts, grants and contracts – exhibit B only
47 Net increase (decrease) fair value of investments – exhibit B only
48 U.S. Government advances
49 Net decrease in allowance account
50 Land income
51 Net decrease in accrued compensable absentees
52 Net decrease in bonds payable
53 Net increase in inventory
54 Net decrease in notes and loans payable
55 Bond proceeds on sale of bonds
56 Net decrease in lease payable
57 Notes and loans proceeds
58 Expended for plant facilities
61 Other revenues
62 Other additions
63 Reclassifications from other components
65 Expenditures
67 Expended for plant facilities
68 Lapsed appropriations
69 Indirect costs recovered
70 Refunded to grantors
71 Loan cancellations and write-offs
72 Administrative and collections costs
73 Higher education net decrease in inventory – report only
74 Retirement of indebtedness – bonds
75 Retirement of indebtedness – notes and loans
76 Net increase accrued compensable absentees – exhibit B only
77 Net increase in allowance account
78 Net increase in bonds payable
79 Net increase in notes and loans payable
80 Net realized losses on investments
81 Interest on indebtedness
82 Net increase in lease payable
83 Disposal of plant facilities
84 Reclass to other components – exhibit B only
85 Backout – non applicable expenditures
86 Other deductions
87 Retirement of indebtedness – general use fee
88 Retirement of indebtedness – tuition
89 Retirement of indebtedness – auxiliary enterprises
90 Retirement of indebtedness – designated funds
91 Retirement of indebtedness – unexpended plant funds
92 Mandatory transfer – retirement of indebtedness
93 Retirement of indebtedness – Skiles Act funds
94 Renewals and replacements
95 Loan fund matching/grant matching
96 Other mandatory transfers
97 Non-mandatory transfers
98 Pass-through transfers
99 Other than higher education

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

BY FUNCTION (Required to add new record)
Enter the one-character function. NACUBO functions are centrally defined on the NACUBO Function Code Profile (D54).

Y Yes. Source/object must be reported by function
N No. Source/object is not required to be reported by function

DEFAULT NACUBO CATEGORY (Required to add new record)
Enter the two-digit NACUBO category. See the NACUBO Category Profile (D33) for a listing of valid values.

NACUBO FUND TYPE/NACUBO CATEGORY (Not currently in use)

Note: This is a split field. The first field is the NACUBO FUND TYPE, and the second field is the NACUBO CATEGORY.

Enter the two-character fund types (up to four sets) from the valid values listed on the NACUBO Fund Profile (D18). Then enter the two-digit NACUBO categories from the valid values listed on the D33 profile. These elements determine which category a particular NACUBO source/object should roll up to for each fund type.

CAFR GL (Required to add new record)
Enter the CAFR general ledger account (up to 10 characters). This field is designed to establish a crosswalk between the CAFR reporting system and USAS. Recommended value: 00000000 (eight zeros). For other valid values, go online in USAS to the Titles Profile (D53) and enter CAFR 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 CAFR.

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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