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USAS Profile Review and Cleanup Procedures –
Profile Review for Fund Profile (D23)

Background

The Fund Profile (D23) allows an agency to record a transaction to both the state appropriated fund (fiscal management) and the GAAP fund (accounting and reporting) data classification structures. The state appropriated fund serves as the foundation for all governmental accounting in USAS. Activities within a fund include recording the following items:

  • Cash and other financial resources
  • All related liabilities
  • Residual equities or balances and changes therein

Cash control of a fund at either the state or the agency level is set on the D23 profile. Also included on this profile are indicators that determine the fund level at which appropriations, agency budgets and cash control are recorded and thereby controlled. The control is accomplished by posting-level indicators (switches that determine whether the optional elements of a control key post to a primary financial table).