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USAS Profile Review and Cleanup Procedures – Profile Review for Program Code Profile (DØ4) and Program Cost Account Profile (26)


The program structure allows agencies to establish hierarchical relationships for budgeting purposes. There are nine levels of programs that are available to agencies. The first three levels represent the goals, objectives and strategies approved by the Legislative Budget Board (LBB) for an agency’s strategic plan. Additional program codes at levels 1-3 are defined for cost allocation and activities outside the strategic planning process.

The program cost account (PCA) serves two functions in USAS:

  1. Coding reduction – PCA is required on every transaction because it is the only means of recording transactions within the program structure. In addition to inferring program code, agencies can have their PCAs infer other elements, including appropriation and fund. Any element other than program code inferred by a PCA can be manually over-ridden during transaction entry.
  2. Cost allocation – Agencies can designate PCAs for cost allocation purposes. Allocated PCAs act as cost pools out of which expenditures are transferred.
Glenn Hegar
Texas Comptroller of Public Accounts
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