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

Definitions

CONTROL KEY ELEMENTS
(*Required Field)
EDITS PERFORMED AGAINST VALUES COMMENTS
*Agency DØ2
Agency

96A
Security
3 char numeric The agency number must exist as an active DØ2 profile record.

The agency number must be within the user’s Agency Group, Agency Range 1/2 or Security Agency on the Security Profile (96A) for the current User Class.
*Fiscal Year 2 char numeric Fiscal Year is the period used in the annual GAAP-based financial reports and spans September through August.
INFORMATIONAL ELEMENTS
(*Required Field)
EDITS PERFORMED AGAINST VALUES COMMENTS
*Fund 4 char numeric The fund number is assigned by the agency. An agency must establish at least one fund for each of their appropriated fund/GAAP fund combinations. This one fund should have the same number as the appropriated fund that it infers. All numbers are available for use with the exception of 0000 and 8000-9999. Fund numbers 8000-9999 are reserved for central or reporting purposes.
*Title Up to 40 char alphanumeric The TITLE field is used to enter the name of the agency fund.
*Appropriated Fund D22
Appropriated Fund
4 char numeric

Note: Once established for a fiscal year, this value should not be changed.

The appropriated fund must exist as an active D22 Profile record. This is the state fiscal/budgetary fund that the Fund Profile will look up. Appropriated funds are legal funds established by the Comptroller’s office, Fiscal Management Division. These funds exist by order of the Legislature or by Comptroller policy based on legislative authority. The appropriated fund value placed in this field affects how an agency’s financial information flows to the State of Texas Annual Cash Report.
*GAAP Fund D24
GAAP Fund
4 char numeric

Note: Once established for a fiscal year, this value should not be changed.

GAAP funds are the financial accounting and reporting funds. They are maintained by the Comptroller’s office, Fiscal Management Division, according to GAAP, as opposed to appropriated funds that are maintained on a budgetary basis. This field’s value affects how an agency’s financial information flows to the State of Texas Comprehensive Annual Financial Report (CAFR). By design, each GAAP fund is generally profiled in USAS with the same fund number as the appropriated fund of the same name. Therefore, in general, the GAAP fund number should be the same as the appropriated fund number on each D23 profile. One exception is unappropriated general revenue, which should have a D23 profile inferring GAAP fund 1000, unappropriated general revenue and appropriated fund 0001, General Revenue fund. Another exception is that appropriated fund 0645 should have a D23 profile inferring GAAP fund 4044, TPFA Project fund, and appropriated fund 0645, TPFA Building Service 1985 Restoration Fund.
*GAAP Fund Type D21
GAAP Fund Type
The defined values are:

Note: Once established for a fiscal year, this value should not be changed.

GAAP fund type specifies the fund type, account group or government unit into which the D23 fund’s financial information will roll up for CAFR reporting. Fund types appear as column headings in a number of the CAFR combining financial statements.

The GAAP fund type number is established on the D21 profile record. Each GAAP fund type is pooled into a GAAP fund group by placing the group number, established on the GAAP Fund Group Profile (D2Ø), in the D21 profile’s GAAP FUND GROUP field for each fund type in the group.

*Local Fund Ind The local fund indicator specifies whether the fund’s cash is held in a local bank or in the State Treasury. Y (Yes) should be used for D23 profiles showing appropriated fund 9999. When this indicator is set to Y, the system will not produce a state warrant.
FUND LEVEL INDICATORS
(*Required Field)
EDITS PERFORMED AGAINST VALUES FIN TABLE IMPACT COMMENTS
*Appropriation D22
Appropriated Fund

Note: By Comptroller policy, appropriations are controlled at the appropriated fund level.

AP
Appropriation
The appropriation fund level indicator is a switch that controls whether appropriated fund or fund posts to the appropriation (AP) table control key. This element determines the fund level at which the appropriation is controlled. The value of the D23 appropriation fund level indicator is dictated by the D22 appropriation-level indicator. For a D22 setting of 0, the D23 value must be 2. For a D22 setting of 1, the D23 value must also be 1.
*Agency Budget D22
Appropriated Fund

Note: Once established for a fiscal year, this value should not be changed.

AB
Agency Budget
The agency budget fund level indicator is a switch that controls whether the appropriated fund, fund or neither fund posts to the AB table control key. This element determines the level of fund at which the agency budget is controlled. Maintain consistency of agency budget indicator settings within an agency across all funds.
*Cash Control D22
Appropriated Fund

Note: By Comptroller policy, Treasury cash is controlled at the appropriated fund level. There are exceptions to this policy, for example, Departmental Suspense, Direct Deposit Correction Account and Child Support.

CC
Cash Control
The cash control fund level indicator is a switch that controls whether the appropriated fund, Fund or neither fund posts to the cash control (CC) table control key. This element determines the fund level at which cash control is exercised. The value of the D23 cash control fund level indicator is dictated by the D22 cash control-level indicator. For a D22 setting of 0, the D23 value cannot be 1. For a D22 setting of 1, the D23 value must also be 1.
CASH BALANCE DISPOSITION ELEMENTS (*Required Field) EDITS PERFORMED AGAINST VALUES COMMENTS
*Ind Not currently used in USAS. If Y is selected, a portion or all of the cash balance for this fund will be transferred at year end to the appropriated fund listed below.
*Fund D22
Appropriated Fund
4 char numeric
Blank
Not currently used in USAS. This field designates the receiving fund for cash balance disposition at year end. If the CASH BALANCE DISP-IND = Y, the appropriated fund entered must exist as an active D22 profile record. If the CASH BALANCE DISP-IND = N, the receiving APPROPRIATED FUND field must be left blank.
*%/Amt % = decimal plus 2
char numeric (.XX)
Amt = Up to 11 char numeric (whole dollars only, no $, no commas, no decimal)
Blank
Not currently used in USAS. This field designates the percentage or dollar amount of the fund balance to be transferred at year end. If the CASH BALANCE DISP-IND = N, the %/AMT field must be left blank.
*Description Up to 40 char alphanumeric Not currently used in USAS. The DESCRIPTION field is used to enter information about the cash balance disposition for the fund.
OTHER INDICATORS (*Required Field) EDITS PERFORMED AGAINST VALUES FIN TABLE IMPACT COMMENTS
*CC Org Level Ind

Note: By Comptroller’s office policy, Treasury cash is controlled at the statewide rather than the agency level. There are exceptions to this policy, for example, Departmental Suspense, Direct Deposit Correction Account and Child Support.

CC
Cash Control
The cash control organization level indicator is a switch that controls whether agency posts to the cash control financial table (CC) control key. This element determines if cash within a fund will be controlled at the agency level of the organization structure rather than at the state level. The value of the D23 cash control organization level indicator is dictated by the D22 CC organization level indicator. For a D22 setting of 0, the D23 value must also be 0. For a D22 setting of 1, the D23 value must also be 1. Additionally, if the cash control fund level indicator listed above is set to 2, the CC organization level indicator must be 1.
*Depository Interest Ind The depository interest indicator designates that the fund is eligible for interest on its Treasury deposits. This field is for informational purposes only. All local funds and institutional funds should have a value of N in this field. The depository interest indicator on the D22 and this depository interest indicator do not edit against each other.
SYSTEM-GENERATED ELEMENTS VALUES COMMENTS
State Fund Group The defined values are: State fund group associates appropriated funds into groups for legislative budgetary purposes. The state fund group number is set up as a D53 profile record key with TABLE ID = FDGP. The funds grouping is defined by specifying a state fund group number on each state fund’s D22 profile in the state fund group field.
GAAP Fund Group The defined values are: GAAP fund group associates GAAP fund types and account groups into categories for financial accounting and reporting. Fund groups appear as column superheadings in a number of the CAFR general purpose financial statements. The GAAP fund group number is set up as a GAAP fund group D2Ø profile record. The actual grouping is defined by specifying the GAAP fund group number in the GAAP FUND GROUP field for each D21 profile record of the group.
Last Proc Date 8 char numeric
(MMDDYYYY)
Last process date identifies the date of the last modification (A = Add or C = Change) to the current profile record.
STANDARD ELEMENTS (*Required Field) EDITS PERFORMED AGAINST VALUES COMMENTS
*Status Code The STATUS CODE field is used to inactivate profile records. This field will default to A if a value is not entered.
*Eff Start Date 97
System
Management
8 char numeric
(MMDDYYYY)
Effective start date identifies when a profile record becomes available for use. Verify that the value is set to 090120CY for FFY profiles.

Note: This field will default to the current effective date from the 97 profile if a value is not entered.

*Eff End Date 8 char numeric
(MMDDYYYY)
Effective end date identifies the date a profile record is no longer available for use. This field can be left blank.

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. When the field is left blank, a value of 12319999 is returned to the database but no value appears online.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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