USAS Coding Instructions
D34 NACUBO Source/Object 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 Annual Comprehensive Financial Report (ACFR).
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:
ACFR GL: (MUST BE IN D53-ACFR)
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.
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. Recommended value: 00000000 (eight zeros). For other 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.
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. |