USAS User’s Manual –
Chapter 4 – Classification (continued)
NACUBO Fund Structure
Purpose of NACUBO Fund Structure
NACUBO Fund is used by institutions of higher education to track fund activity and balances according to Structure NACUBO standards.
NACUBO Fund Structure
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Coding Block Elements (Transaction Entry Level)
- 1—PCA (26)
- 11—NACUBO Sub-Fund (D38)
Required Elements
NACUBO Sub-Fund (D38 Profile) is a required element of NACUBO Fund Structure.
NACUBO Sub-Fund may be directly entered or inferred by PCA.
NACUBO Sub-Fund is set up one to one with NACUBO Fund (D18).
Inferred Elements
Two elements are inferred from the D38 NACUBO Sub-Fund Profile:
- NACUBO Fund (D18 Profile)-defines NACUBO Fund Group to conform with NACUBO as set forth in College and University Business Administration (CUBA).
- NACUBO Fund Group (D17 Profile)-categorizes fund groups as defined by the State of Texas Comptroller of Public Accounts Annual Financial Reporting Requirements for Colleges and Universities.