USAS User’s Manual –
Chapter 1 – Introduction (continued)
Overview of the Introduction
This chapter outlines the accounting capabilities of USAS and the individual subsystems within USAS.
Design of USAS
USAS provides both GAAP (Generally Accepted Accounting Principles) and cash-basis accounting, and satisfies both state and agency accounting requirements. USAS captures accounting activities supplied by state agencies and institutions of higher education.
Financial data in USAS is used by the Comptroller’s office to produce state payments, agency reports, legislative reports, and reports for appropriation management and statewide budgets.
USAS also performs specialized functions, such as budgetary and encumbrance accounting, cost allocation, payment processing, and document tracking.
The USAS system is designed based on the following concepts:
- Profile-driven system
- Transaction code-driven system
- Coding reduction
Profile-Driven System
Profiles are used to establish processing rules for data in System USAS. Through profiles, a user defines relationships between items of information. Profiles infer or look up higher levels within the major areas of the Data Classification Structure and reduce the amount of required data entry. USAS profiles perform the following:
- Define valid codes
- Provide titles for valid codes
- Look up higher level elements
- Define accounting rules for transactions
- Define editing rules
- Define posting rules for financial tables
Transaction Code
Transaction codes (T-Codes) control accounting events Driven System; in USAS. T-codes define data element requirements and determine the manner in which transactions are posted to financial tables and general ledger accounts.
Coding Reduction
Coding reduction minimizes the number of data elements entered during transaction entry by using some elements to infer others. USAS has the following coding reduction elements:
- Index
- Program Cost Account (PCA)
Index
Index can look up (infer) the appropriation number, agency fund, program cost account (PCA), organization code, grant number, grant phase, project number, and project phase.
PCA
PCA can infer appropriation number, agency fund, index, grant number, grant phase, project number, and project phase.
Note: Every USAS transaction must include a PCA.
Features in USAS
USAS features:
- Online interactive system
- Automated system balancing
Online Interactive System
USAS processes data online and uses online capabilities for the following:
- Editing
- Posting
- Inquiry
- Profile maintenance
- Help
Automated System Balancing
USAS automated system balancing will not allow a user to process an out-of-balance entry. The system also produces a report of financial totals by general ledger account in each table.