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

Risk Areas

Incorrectly Defining Goals, Objectives and Strategies in the Program Structure

The strategic plan numbering scheme for level 1 (goal), level 2 (objective) and level 3 (strategy) of the USAS program structure is prepared by the LBB in an Automated Budget and Evaluation System for Texas (ABEST) printout titled ABEST/USAS Strategic Plan Cross Reference. These ABEST printouts are issued to each agency by the Appropriation Control section of the Comptroller’s Fiscal Management Division. Additionally, program codes at levels 1–3 are defined to record administrative and support costs and other activities outside the strategic planning process.

Agencies should set up the DØ4 program code numbers, levels 1-3, to accommodate ABEST, administrative and support costs and activities outside the strategic planning process. Incorrectly defining or omitting a goal, objective or strategy will create problems in the USAS/ABEST reconciliation process and problems in appropriation reporting. Levels 4 – 9 of the USAS program structure are reserved for agency-defined uses.

Note: The 14-15 ABEST/USAS Strategic Plan Cross Reference is available from the ACO section of Fiscal Management. Agencies with goal, objective or strategy changes must be extremely careful with the DØ4, 24 and 26 profiles that will rollover into FFY via the rollover process (see Exhibit B).

Misdefining a PCA

Because a PCA can infer multiple transaction elements, there is a possibility that some of the inferred elements are incompatible.

Example 1

Although a few exceptions exist, strategies receive principal appropriation numbers that are 1 + the program code number. Strategy 3001 has the corresponding appropriation number 13001. As a general rule, if an agency has a PCA infer program code 3001 and appropriation number 13002, then any transactions posted to the financial tables with this PCA are recorded incorrectly. This example does not apply to institutions of higher education.

Example 2

If a PCA infers index or an index infers PCA, the appropriation number must be the same in both profiles or blank in one of the two profiles.

Overriding the Inferred Elements of a PCA

While the ability to override inferred elements is central to the design of USAS, clerical errors can still occur.

Setting the Agency Budget Program Level Indicator

When the following indicators are improperly set, the Agency Budget (AB) financial table does not update when transactions post:

  • AGENCY BUDGET (fund level indicator) on the Fund (D23) Profile
  • AGY BUD PRG LEVEL IND on the Program Cost Account (26) Profile
  • AGY BUD ORG LEVEL IND on the Index Code (24) Profile

When all of these indicators are set to 0, and an Index Code is used on a transaction, the AB table does not update. This affects system and table balances, a critical part of system data integrity. Therefore, at least one of the indicators above must be set to post to the AB table (that is, contain a value greater than 0) for all records of the related profile. To maintain consistent table posting, the indicator should not be changed during the year, or from year-to-year for the related profile.

One exception exists: when the AGY BUD PRG LEVEL IND and the AGENCY BUDGET fund level indicator on all related profile records are set to 0 and the agency does not include an Index Code on the transaction — either directly input or inferred — the required elements (Agency, Appropriation Year, Fiscal Year and Balance Type) will post to the AB table.

The OBJ LVL field on the 20 profile also affects posting to the AB table. However, its setting does not impact system out-of-balance conditions.

Note: System and financial table balance monitoring occurs on a transaction-by-transaction basis. When the index (if applicable), PCA and fund entered on a transaction have profile records where AB indicators are set to 0, the AB table is not updated and an out-of-balance condition is detected. USAS System Managers monitor the DAFR8480, System Reconciliation Exceptions Report, for out-of-balance conditions.

Glenn Hegar
Texas Comptroller of Public Accounts
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