USAS Profile Review and Cleanup Procedures –
Profile Review for Program Code Profile (D04) and Program Cost Account Profile (26)

Background

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.

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 D04 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 D04, 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.

Reports and Procedures

Report PCU112 – Program Profile Levels and Lookups

Type	Listing
Source	Program Code Profile (D04) table
Purpose	The report lists selected data elements contained on the D04 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 types 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 report to Exhibit D – Other Activity Structure in this guide. Agencies should set up D04 program code numbers, levels 1 – 3, to correspond with their activities outside the strategic planning process.

4. Verify that status code (STAT on report) 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 report) 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 report) 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 report) identifies when a profile record becomes available for use. For FFY profiles, verify that the value is set to 090120CY or prior.

   Note: When new profiles are established, this field defaults 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 report) 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 report) 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; D04 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; D04 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 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 report includes 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.

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.