USAS User’s Manual –
Chapter 4 – Classification
Overview of Classification Structure
About this Chapter
This chapter explains the Data Classification Structure, its function, component structures, and the elements used in the structure to acquire data.
About the Data Classification Structure
The Data Classification Structure depicts the manner in which information is inferred from coding block elements to profiles and from profile to profile. No manual effort is required to infer data. The process is transparent to a user.
Eleven structures combine to form the Data Classification Structure. Each structure defines and groups data elements to capture and report accounting data according to GAAP (Generally Accepted Accounting Principles) and National Association of College and University Business Officers (NACUBO) requirements. The structure is also used to summarize information for financial reporting purposes.
Reading the Data Classification Structure
The Data Classification Structure appears on the next page. Profiles are represented by rectangular blocks and coding block elements are represented by circles. Specific coding block elements are indicated by the coding block element key.
The profile inferred by a coding block element and nearest the top of the figure is the required element for the structure the profile is in. Profiles below a minimum required element are optional elements. Profiles above a required element are inferred elements. The data for inferred elements is inferred from a required element. In most cases, required elements may be inferred or directly entered.
Establishing and Maintaining Profiles
State agencies establish and maintain required and optional profiles. Inferred profiles are maintained by central agencies.
Note: For additional information on profiles established by agencies and institutions of higher education, refer to Chapter 5 Profiles in this manual.