FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS Profile Review and Cleanup Procedures > previous

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

Reports and Procedures

Report PCU112 – Program Profile Levels and Lookups

Type Listing
Source Program Code Profile (DØ4) table
Purpose The report lists selected data elements contained on the DØ4 profile records.

Procedures

  1. Verify that the program code profiles required by the LBB are established using ABEST guidelines.

    Review the program codes for both AY PY and AY CY with the ABEST/USAS Strategic Plan Cross Reference for your agency. Report PCU112 will include both AY PY and AY CY to assist in comparisons. An inconsistency indicates a possible posting to an incorrect program code during AY PY or AY CY.

    If inconsistencies are found, contact your ACO for further instructions. Summary corrections may be needed in the CY at the comptroller object level.

    Review the program codes for the FFY in anticipation of any changes that might occur for the next biennium.

  2. Agencies performing cost allocation: Verify that the program code profiles required for administrative and support costs are correctly defined.

    Level 1 Program code 1900 – Administrative and Support Goal
    Level 2 Program code 2900 – Administrative and Support Objective
    Level 3 Program code 3900 – Administrative and Support
    Program code 3901 – Central Administration
    Program code 3902 – Finance and Personnel Services
    Program code 3903 – Information Resources Technologies
    Program code 3904 – Operations and Support Services

    Note: Agencies not appropriated a goal or strategy item of Indirect Administration in the General Appropriations Act (GAA) may set up either one strategy 3900 or any or all of the four common type of administrative costs 3901 – 3904 to record administrative expenses.

  3. Verify that the program code profiles required for the other activity structure, activities outside the strategic planning process, are correctly defined.

    Compare the QMF to Exhibit D – Other Activity Structure in this guide. Agencies should set up DØ4 program code numbers, levels 1 – 3, to correspond with their activities outside the strategic planning process.

  4. Verify that status code (STAT on QMF) is A for all program codes to be used in the reporting period.

    Status code A indicates an active profile record.

  5. Verify the profile dates.

    Effective end date (END DATE on QMF) identifies the date a profile record is no longer available for use. Verify that the value is NOT set to 083120CY for CY profile records that you want to roll forward to FFY.

    Note: This field is used by the year-end close rollover programs to determine if a profile record will be rolled over to the new fiscal year. A value of 083120CY or an earlier date prevents the rollover of an CY profile record to FFY. A value of 090120CY or a later date allows a CY profile record to roll forward to FFY. When the field is left blank, a value of 12319999 is returned to the database but no value appears online.

    Last process date (LAST PROC DATE on QMF) identifies the date of the last modification (A = Add or C = Change) to the profile record.
    No verification is needed.

    Effective start date (START DATE on QMF) identifies when a profile record becomes available for use. For FFY profiles, verify that the value is set to 090120CY or prior.

    Note: This field will default to the current effective date from the System Management (97) profile.

Report PCU107 – PCA Profile Posting Levels and Lookups

Type Listing
Source 26 profile table
Purpose The report lists selected data elements contained on the 26 profile records.

Procedures

  1. Verify the agency budget program level (ABPL on QMF) indicator setting.

    Posting-level indicators are set at the beginning of each fiscal year and should not be changed during the year.

    The agency budget program level indicator controls the level of program that posts to the AB table. Maintain consistency of indicator settings within an agency within an appropriation year across all PCAs.

    Caution: See Setting the Agency Budget Program Level Indicator.

  2. Verify that status code (STAT on QMF) is A for all PCAs to be used in the reporting period.

    Status code A indicates an active profile record.

  3. Verify the profile dates.

    Refer to report 112 above.

Report PCU105A – PCA/Program Roll Up with Fund/GAAP Fund Elements

Type Listing
Source 26 profile table; DØ4 profile; D23 profile table
Purpose For each 26 profile, the following selected fields:
  • PCA lookup of program code
  • Program code roll ups levels 1 through 6 only
  • Agency budget program level indicator setting
  • Appropriation number, if inferred by PCA
  • Index, if inferred by PCA
  • Fund, if inferred by PCA
  • GAAP fund and GAAP fund type, if fund inferred by PCA

Procedures

  1. Verify that the appropriation number and the program code correspond (Not for higher education agencies).

    If appropriation number is inferred by a PCA and the appropriation number begins with 13, the last four digits of the appropriation number should correspond to the program code number at Level 3 of the program structure looked up by the PCA. When these numbers do not correspond, it is highly probable that an error has been made in recording information to the USAS financial tables. If the inferred appropriation number does not begin with 13, the previously stated relationship does not apply.

    Note: Valid for program codes at level 3 between 3001 and 3904.

  2. Verify that unappropriated activity does not hit the strategic structure.

    Program codes at level 3 between 3001 and 3899 should not have activity in appropriation numbers:

    00000, 00632, 00900, 00901, 07732, 07738,
    90822, 90823, 91142, 99906, 99907, 99908 and 99999

    or other appropriation numbers that do not apply to strategic appropriations. Verify that no PCA infers one of the above appropriation numbers when the program code number at level 3 of the program structure looked up by the PCA is 3001 – 3899.

  3. Verify that inferred appropriation numbers are correctly set up for the GR Reconciliation process.

    Appropriation numbers to be used in the GR reconciliation process should have an APPN INDS-BUDGET TYPE of A.

Report PCU116A – Central PCAs

Type Listing
Source 26 profile table; DØ4 profile table; D23 profile table
Purpose For each centrally-defined 26 profile record, the following selected fields:
  • PCA lookup of program code
  • Program code roll ups levels 1 through 6 only
  • Agency budget program level indicator setting
  • Appropriation number, if inferred by PCA
  • Index, if inferred by PCA
  • Fund, if inferred by PCA
  • Appropriated Fund, if fund inferred by PCA

Procedures

Verify that the program code profiles required for central PCAs are correctly defined.

Compare the QMF report to Exhibit D – Other Activity Structure in this document. Verify or set up the 26 profile records for PCAs 44xxx, 33xxx, 34xxx, 32xxx, 99900, 99901, 99902, 99903, 99904, 99906, 99907, 99908 and 99999.

Report PCU151 – Program Code and Appropriation Number Inconsistencies

Type Exception
Source General Ledger (GL) financial table
Purpose This report includes any exceptions created by CY activity. The report lists inconsistencies between program codes and appropriation numbers posted on financial transactions. For example, if the program code inferred by a PCA is 3001, then the correct appropriation number on the transaction should be 13001.

Note: Rider appropriations are not included in the report criteria. Additionally, the QMF edits only program codes 3001 – 3060, 3800 – 3803 and 3900 – 3904. If you have any direct strategies outside this range, contact your ACO for a report showing the remaining program codes.

Note: This report is for state agencies. The report does not apply to institutions of higher education.

Procedures

Compare the last four digits of the appropriation number to the number of the program code.

When these numbers are not the same, a correcting entry or entries must be performed in USAS. The agency must determine which coding element, program code, appropriation number or comptroller object is in error and perform the necessary corrections to their previously recorded USAS data. All errors must be corrected in USAS. Contact your ACO for assistance in determining how to correct the errors.

Descriptions of Exhibits

Other Activity Structure

This structure is detailed in the exhibit section of this manual. This exhibit is prepared by the Comptroller’s Fiscal Management Division, Appropriation Control section. The report lists the PCAs, program codes, appropriation numbers and appropriated funds associated with activities outside the strategic planning process.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy