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USAS Profile Review and Cleanup Procedures – Exhibits

Exhibit D – Other Activity Structure

DESCRIPTION CENTRAL PCA (XXX=AGY#) LEVEL 3 PROGRAM CODE APPROPRIATION NUMBER APPROPRIATED FUND
*Institutions of higher education agencies are to use program codes 1980-2980-3980 for non-ABEST activity. This includes THECB transfer (ATP, ARP, Work Study, Remedial Ed, 5th Year Accounting) HEAF AUF, Texas Grants and License Plate Scholarship.
Local Funds not in State Treasury 3990(a) 99999(a) 9999
Direct Deposit – 401K Deferred Comp 34XXX 3991 00632 0942
Payroll Contra Account – HB 62 3991 01000 Various
Correction Account – Direct Deposit 44XXX 3991 07738 0980
Benefit Replacement Pay 3991 23102 Various
OASI, State Match 3991 91142 Various
Optional Retirement System 3991 97646 0001
Year-end Close/Default/Conversion PCA –DO NOT DELETE 99999 3992 blank blank
Unappropriated Activity 3992 00000 Various
Treasury Default – Deposit Adj 99900 3992 00000 Various
Treasury Default – NSF Checks 99901 3992 00000 Various
Depository Interest 99902 3992 00000 Various
Warrants Void by Statute 99903 3992 00000 Various
FACTS Warrant Cancellations 99904 3992 00000 Various
Unappropriated Activity – Suspense Account 3992 00900 0900
Unappropriated GR 99906(b) 3992 99906 0001
Local Sales Taxes – APS 008 99907(c) 3992 99907 0882
Unemployment Reimbursement – APS 003 3993 90822 Various
Trust Account Program Administration and Facility Management Accounts 3995 9 & Old Appn # Various
Debt Service Accounts, Bond Sales, Debt Retirement 3996 9 & Old Appn # Various
Central Supply, Revolving Accounts, Motor Pools, Canteens and Seminar/Training Accounts 3997 9 & Old Appn # Various
Petty Cash/Travel Advance/Imprest Accounts – APS 010 3997 94992 Various
Administration and Support 3900(d) 13900 Various
Central Administration 3901(e) 13901 Various
Financial & Personnel Services 3902(e) 13902 Various
Information Resources Technologies 3903(e) 13903 Various
Operating/Support 3904(e) 13904 Various
Attorney General’s Child Support Program-Non Budgetary 3994(e) 90585 0994
Teachers Retirement System Operations & Investments 3994(e) 96541 0960
Employees Retirement System Operations & Investments 3994(e) 96549 0955
Non-ABEST Activity* 3980 Various Various

Exhibit D – Other Activity Structure (concluded)

The Strategies 3900 – 3904 should all be profiled to look up Objective 2900 and Goal 1900.

The Strategies 3990 – 3997 should all be profiled to look up Objective 2990 and Goal 1990.

  1. State agencies/institutions that have strategies with a Method of Finance identified in the General Appropriations Act and funding is held outside the State Treasury should use the level 3 program code identified by the LBB for the strategy financed with the local funds. The appropriation number will be same as that used for the strategy. Otherwise, program code 3990 is to be used with appropriation number 99999.
  2. PCA 99907 is suggested for deposits of Local Sales Taxes.
  3. Agencies not appropriated a Goal or Strategy item of Indirect Administration in the General Appropriations Act may set up only one program to account for all administrative costs
  4. Agencies not appropriated a goal or strategy item of Indirect Administration in the General Appropriations Act may set up any or all of the four common types of administrative cost program codes
  5. Each of these codes is only applicable to the agency in the code’s description.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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