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USAS Coding Instructions

D46 NACUBO G/L Account Class Profile

Centrally defined. The NACUBO G/L Account Class Profile (D46) screen creates groupings of comptroller general ledger (GL) accounts. National Association of College and University Business Officers (NACUBO) GL account classes 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 general ledger structure (see Data Classification Structure on the USAS Reference page) was used in preparing the Comprehensive Annual Financial Report (CAFR).

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

 TEXAS  SD46           UNIFORM STATEWIDE ACCOUNTING SYSTEM    MM/DD/YY HH:MM PM 
 LINK TO:                NACUBO G/L ACCOUNT CLASS PROFILE                  PROD 
                                                                                
 ACTION:    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                       
                                                                                
    NACUBO GL ACCOUNT CLASS:                                                    
                                                                                
                      TITLE:                                                    
                                                                                
 NACUBO GL ACCOUNT CATEGORY:    (MUST BE IN D45 NACUBO GL ACCT CATEGORY PROFILE)
                                                                                
                    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.

NACUBO GL ACCOUNT CLASS (Control key – Required)
Enter the two-digit NACUBO GL account class. Below is a listing of NACUBO GL account classes by NACUBO category. NACUBO categories are centrally defined on the NACUBO G/L Account Category Profile (D45).

D45 NACUBO GL Account Category 01 – Assets
01 Cash and temporary investments
02 Cash on hand
03 Cash in bank
04 Cash in state treasury
05 Reimbursements due from state treasury
06 Short term investments
07 Balance in state appropriations
08 Accounts receivable
09 Interfund receivable
10 Due from other funds
11 Due from other components
12 Due from other agencies
13 Investments
14 Securities lending collateral
15 Accrued interest and dividends receivable
16 Prepaid expenses
17 Deferred charges
18 Federal and other intergovernmental receivables
19 Deposits
20 Advances to other funds/agencies/governments
21 Notes and loans receivable
22 Consumable inventories
23 Resale inventories, at cost
24 Gifts receivables
25 Not used
26 Land
27 Buildings and building improvements
28 Improvements other than buildings
29 Vehicles, boats and aircraft
30 Equipment
81 Livestock
82 Construction in progress
84 Facilities and other improvements
86 Other fixed assets
88 Less: accumulated depreciation
89 Other assets
D45 NACUBO GL Account Category 02 – Liabilities
31 Accounts payable
32 Other liabilities
33 Federal/other intergovernmental payables
34 Interfund payable
35 Due to other funds
36 Due to other components
37 Due to other agencies
38 Deferred revenues
39 Accrued compensable absences payable
40 Advances from other funds/agencies/governments
41 Revenue bonds payable
42 General obligations bonds payable
43 Notes, loans and contracts payable
44 Lease purchase agreements payable
45 Obligations under securities lending
46 Funds held for others
47 Claims and judgments
D45 NACUBO GL Account Category 03 –
Fund Equity Balances
49 Unrestricted reserved for other special purposes
50 Unrestricted reserved encumbrances
51 Unreserved reserved state appropriations to be lapsed
52 Unrestricted reserved accounts receivable
53 Unrestricted reserved resale inventory
54 Unrestricted reserved for inventory
55 Unrestricted reserved prepaid expenses
56 Unrestricted reserved self-insured plans
57 Unrestricted reserved imprest funds
58 Unreserved allocated subject to re-appropriation
59 Unreserved allocated future operating budgets
60 Unreserved allocated capital projects
61 Unreserved allocated inventories
62 Unreserved allocated student service fees
63 Unreserved allocated service department operating fund
64 Unreserved allocated student loan program
65 Unreserved allocated
66 Unreserved unallocated
67 Restricted
68 Restricted fund balance – colleges and universities
69 U.S. government grants refundable
70 Endowment
71 Term endowment
72 Funds functioning as endowment – restricted
73 Funds functioning as endowment – unrestricted
74 Net investment in plant
79 Non-NACUBO fund balance
97 Budgetary
98 System clearing
D45 NACUBO GL Account Category 04 – Statistics
75 Statistics
80 Statistics
D45 NACUBO GL Account Category 90 – Revenue/Expenditure Summary Account
83 Restatements
85 Revenue
87 Revenue and other additions exhibit B portions
90 Expenditure and exhibit B other deduction
95 Transfers
D45 NACUBO GL Account Category 99 – Non-NACUBO
99 Non-NACUBO GL accounts

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

NACUBO GL ACCOUNT CATEGORY (Required to add new record)
Enter the two-digit GL account category. See the NACUBO G/L Account Category Profile (D45) for a listing of valid values.

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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