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

Reports and Procedures

Report PCU101 – Consolidated Funds with Wrong GAAP Fund Type

Type Exception
Source D23 profile table, Appropriated Fund Profile (D22) table and Agency Profile (DØ2) table
Purpose The report identifies the D23 profile records for funds to be consolidated into appropriated fund 0001 that infer incorrect GAAP fund types.

Procedures

  1. State Agencies: This report will identify all instances when GAAP fund type is 02*, 11, 12 or 15 and consolidated fund is 0001. These are not valid combinations; therefore, the GAAP fund type must be changed to 01. See “Risk Areas,” sub-section D, Changing a GAAP Fund Type for further explanation in this guide.

    *Valid exceptions to fund type 02 include several of the 5XXX funds.

  2. Higher Education Agencies: This report will identify all instances when GAAP fund type is not 05 and consolidated fund is 0001. The combinations included in this report are not valid combinations; therefore, the GAAP fund type must be changed to 01. See “Risk Areas,” sub-section D, Changing a GAAP Fund Type for further explanation in this guide.
GAAP Fund Type Number GAAP Fund Type Name
Consolidated fund 0001 is general revenue (GR) fund .
01 General
02 Special Revenue
03 Debt Service
04 Capital Projects
05 Enterprise
06 Internal Service
09 Agency Funds
10 Pension Funds
11 Capital Asset Basis Conversion Adjustment
12 Long-Term Debt Basis Conversion Adjustment
15 Component Units – Proprietary
18 Investment Trust
19 Permanent
20 Private-Purpose Trust
21 Other Basis Conversion Adjustments

Report PCU106 – Fund Profile Posting Levels and Lookups

Type Listing
Source D23 profile table and the D22 profile table
Purpose The report lists selected data elements contained on the D23 and the D22 Profile records.

Procedures

  1. Verify that the local fund indicator (LCL FND IND on QMF) is Y for appropriated fund = 9999 and N for all other appropriated fund numbers. Appropriated fund 9999 is Funds Held Outside of Treasury.

    When the local fund indicator is set to Y, the system will not produce a state warrant.

  2. Verify the posting-level indicator settings for the agency budget fund level indicator (AB IND).

    Agency budget fund level indicator (AB IND on QMF)

    Maintain consistency of indicator settings within an agency across all funds. For central D23 profile setups, Funds 8000- 9999, the Comptroller’s office will make corrections.

    If an agency budget is used and an agency elects to control the budget by fund, set all D23 profiles to 2.

    If an agency budget is used and an agency elects to control the budget by appropriated fund, set all D23 profiles to 1.

    If an agency elects to have no control of the budget by fund or appropriated fund, set all D23 profiles to 0.

    Caution: See “Risk Areas,” sub-section C, Setting the Agency Budget Fund Level Indicator in this guide.

    If an agency budget is not used, set all D23 profiles consistently to 2, 1 or 0. A setting of 2 or 1 will ensure that the AB table is updated, which is important for table and system balance. A setting of 0 will not update the AB table.

    Caution: See “Risk Areas,” sub-section C, Setting the Agency Budget Fund Level Indicator in this guide.

  3. Review the posting level indicator settings for the appropriation fund level indicator (AP IND), cash control fund level indicator (CC IND) and cash control organization level indicator (ORG LVL).

    When setting these posting-level indicators, remember that funding edits for the primary financial tables are made at the level of the elements posted to the control key of the tables. Posting-level indicators are set at the beginning of each fiscal year and should not be changed during the year.

    The appropriation fund level indicator (AP IND on QMF), cash control fund level indicator (CC IND on QMF) and cash Control organization level indicator (ORG LVL on QMF) are controlled on the D22 profile. Review the indicator for consistency.

Report PCU113 – Fund/GAAP Fund Roll Up

Type Listing
Source D23 profile table, the GAAP Fund Profile (D24) table and the GAAP Fund Type Profile (D21) table
Purpose The report lists the roll ups to GAAP fund and GAAP fund type, established on the D23 profile records.

Procedures

Compare the QMF report to your last AFR and verify:

  1. GAAP fund relationships are profiled to accommodate reporting requirements.
  2. All of the GAAP funds in the Combining Statements are listed on the QMF report.
  3. Each GAAP fund is associated with the correct GAAP fund type, as represented on the Combined/Combining Statements.

Report PCU155 – D23 Profiles That Will Not Roll Forward to Next FY

Type Exception
Source D23 profile table and the D22 profile table
Purpose The report identifies D23 profiles that will not roll forward to the next FY due to a status of I, inactive or an EFF END DATE of 083120CY or a prior date.

Procedures

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

    Status code A indicates an active profile record.

  2. 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 a 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.

CAPPS Central Agencies

If an Agency Fund (D23) in USAS is inactivated, CAPPS agencies will need to inactivate that same Agency Fund in CAPPS after all known CAPPS transactions have been processed.

Report PCU102B – D23 Profiles That Have Changed the Appropriated Fund

TypeException
SourceD23 profile table and General Ledger Table
PurposeThe report identifies where the appropriated fund posting to the General Ledger Table is different from the appropriated fund inferred by the D23 profile.

Procedures

Verify that the amounts posted to the appropriated funds on the General Ledger Table are correct.

Differences between the appropriated fund posting to the General Ledger Table and the appropriated fund on the D23 profile usually occur when the fund number is manually entered during transaction entry.

All postings to incorrect appropriated funds must be backed out and reentered to the correct fund. A change in a balance between two years indicates that a difference was posted in the most current of the two years. No change in a balance during the three years presented in this report indicates that the difference originated before the three years presented in this report.

CAPPS Central Agencies

In USAS, if an Agency Fund (D23) changes the Appropriated Fund (D22) it infers, research needs to be done to determine if an error exists or an intentional change occurred. It is only when the Appropriated Fund change is an error that a correction needs to be made in USAS.

If the Appropriated Fund (D22) was intentionally changed in USAS, CAPPS Agencies need to take the following steps in CAPPS:

  1. Reverse out the balances in the incorrect Appropriated Fund (D22) in CAPPS.
  2. Update the Fund Tree in CAPPS to have the Agency Fund (D23) deleted from the incorrect Appropriation Fund and reassigned to the correct Appropriated Fund (D22).
  3. Enter the reverse balances into the Agency Fund (D23) in CAPPS with the new roll up to the correct Appropriated Fund. Combination Edits in CAPPS may also need to be updated depending on what type of edits exist for the agency.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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