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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS Profile Review and Cleanup Procedures

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).

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Risk Areas

Insufficient GAAP Funds

Agencies should have adequate D23 profiles established to accommodate all reported GAAP funds in the combining statements of the annual financial report (AFR). Additionally, agencies should establish the relationship between funds, GAAP funds and GAAP fund types to aggregate financial data correctly on the combined statements of the AFR.

Changing the Appropriated Fund Field

Because both appropriations and cash are controlled at the appropriated fund level, making changes to the APPROPRIATED FUND field on the D23 profile is limited to central user classes only.

Changing the appropriated fund on a D23 profile will not correct previously posted data in the financial tables – it only affects future transactions. When changes are made to the appropriated fund on a D23 profile, it results in fund cash activity and balances for the same agency fund appearing in two separate appropriated funds. This is a serious error that can corrupt the financial data in USAS and cause financial inquiries, reports and the State of Texas Annual Cash Report to have invalid information. If balances have already posted to the D23 fund, the APPROPRIATED FUND field must not be changed under any circumstances – even if the posted balances are in a prior fiscal year.

If an agency finds a D23 fund is mapped to an incorrect appropriated fund, the agency must:

  1. Establish a new D23 fund mapped to the correct appropriated fund.
  2. Transfer balances from the old D23 fund to the new D23 fund.
  3. Inactivate the old D23 fund.

For further assistance, agencies should contact their appropriation control officer.

Setting the Agency Budget Fund 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 LVL 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 is not updated. 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 Appropriation Number Profile (20) also affects posting to the AB table. However, its setting does not affect 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.

Changing the GAAP Fund or GAAP Fund Type Fields

USAS report-generation programs use the D23 profile GAAP FUND and GAAP FUND TYPE values to produce GAAP-based financial reports. GAAP fund and GAAP fund type are looked up at the time of report generation and do not post to the financial tables. However, USAS uses the GAAP fund type to determine the fund balance/net position general ledger (GL) account and to update the account balances in the GL financial table during certain USAS processes.

Making changes to the GAAP FUND and GAAP FUND TYPE fields on the D23 screen is limited to central user classes only. This is to:

  • Ensure all balances on the GL financial table are reported properly
  • Reduce the corrective actions and agency coordination required when these fields are changed

If an agency determines a GAAP FUND or GAAP FUND TYPE change to the D23 profile is necessary, the agency should contact their financial reporting analyst. The analyst:

  • Evaluates the fund
  • Processes the D23 profile change, as appropriate, and
  • Contacts the agency with additional instructions.

If the value in the GAAP FUND TYPE field is changed mid-year, USAS transactions may be necessary to correct GL balances.

Example:

Per agency request, the financial reporting analyst changes an agency’s D23 profile on 4/25/20CY as follows:

GAAP fund 0001, GAAP fund type 01 (Balances posted 9/01/ 20CY – 4/24/ 20CY) is changed to
GAAP fund 0001, GAAP fund type 09 (Balances posted 4/25/ 20CY – 8/31/ 20CY)

Treasury deposits for GAAP fund type 01, general, are processed using T-code 195 – Record Deposit of Revenue in Treasury.

Treasury deposits for GAAP fund type 09, agency funds, are processed using T-code 188 – Deposit for Suspense or Funds Held for Others.

The GL accounts on these T-codes are:

T-code 195

DR 0045 Cash in State Treasury
CR 5000 Revenue Control – Cash

T-code 188

DR 0045 Cash in State Treasury
CR 5000 Revenue Control – Cash
DR5100 GAAP Revenue Offset
CR 1149 Funds Held for Others.

Prior to the change in GAAP fund type, the agency had processed deposit transactions using T-code 195. Therefore, at fiscal year-end, the agency’s financial reports show agency funds activity in a revenue account, GL 5000. Revenue accounts are inconsistent with agency funds reporting. Agency funds are purely custodial (assets equal liabilities) and thus do not involve measurement of results of operations. Therefore, the agency must process corrective transactions to eliminate the balance in GL 5000 and post the balance in GL 1149.

These corrective transactions must be processed before Aug. 31 to move the cash balance in the current fiscal year (as cash transactions cannot be backdated).

Note: The GAAP FUND and GAAP FUND TYPE elements are included as fields on the General Ledger Extract (GX) file. If an agency uses the GX to produce reports, the prospective impact to the GX of a GAAP fund type and/or GAAP fund change must be appreciated and understood.

Additional corrective transactions may be necessary when the GAAP fund type:

  • Changes from one governmental fund type to another
  • Crosses between the three fund type classifications

For more information, see User Changes on the D23 Profile in the Reporting Requirements for Annual Financial Reports of State Agencies and Universities (FPP A.036).

Funds Needed for Year-End-Close Processing

In the year-end-close profile rollover programs, the targeted profiles must meet certain criteria to be created for the next year. Agencies must ensure that all funds profiled in CY meet the rollover criteria; otherwise, the agency must manually create the profiles for the new FY. The conditions that enable a profile to be rolled forward automatically are Status = A and EFF END DATE greater than 083120CY or blank.

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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.

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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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