USAS User’s Manual –
Chapter 4 – Classification (continued)
Object Structure (Revenue and Expenditure)
Purpose of Revenue and Object Structures
Expenditure Object Structures record revenue and expenditure data for reporting purposes.
Revenue Object Structure Expenditure Object Structure
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Coding Block Elements (Transaction Entry Level)
- 3—Agency Object Code (D11)
- 4—Comptroller Object Code (D10)
Required Elements
The Comptroller Object (D10 Profile) is required on all transactions and is equal to Revenue Code in the Comptroller Manual of Accounts.
Optional Elements
Object Structures have two optional elements:
- Agency Object (D11 Profile)-accumulates and reports financial information at the level of detail defined by an agency.
- Agency Object Group (D25 Profile)-groups agency objects for reporting.
Inferred Elements
Revenue Object Structure infers five elements:
- Comptroller Source/GRP (D09 Profile)-groups comptroller object codes. Revenue Object Structure uses data from the Comptroller source for the Statewide Annual Cash Report. Comptroller sources appear as line items on statewide cash basis reports produced by USAS.
- GAAP Source/Object (D08 Profile)-groups comptroller object codes. Data from GAAP source is used for the Annual GAAP Report. GAAP revenue sources appear as line items on GAAP basis reports produced by USAS (for example, Combined Statement of Revenues).
- GAAP Category (D16 Profile)-groups GAAP revenue sources.
- NACUBO Source/Object (D34 Profile)-groups Comptroller revenue object codes. NACUBO Revenue Sources appear as line items on the Statement of Changes in Fund Balances and the Statement of Current Funds Revenues and Expenditures.
- NACUBO Category (D33 Profile)-groups NACUBO sources or NACUBO object codes.
Expenditure Object Structure infers six elements:
- Comptroller Object/Group (D09 Profile)-groups comptroller object codes. Expenditure Object Structure uses data from the Comptroller source for the Statewide Annual Cash Report. Comptroller sources appear as line items on the statewide cash basis reports produced by USAS.
- LBB Object (D01 Profile)-groups comptroller object codes for LBB reporting. LBB Object is equivalent to the Objects of Expense Classification in the Detailed Instructions for Preparing and Submitting Requests for Legislative Appropriations issued by LBB.
- GAAP Source/Object (D08 Profile)-groups comptroller object codes. GAAP expenditure object codes appear as line items on the GAAP basis reports produced by USAS.
- GAAP Category (D16 Profile)-groups GAAP expenditure objects.
- NACUBO Source/Object (D34 Profile)-groups Comptroller expenditure object codes. NACUBO expenditure object codes appear as line items on the Statement of Changes in Fund Balances and the Statement of Current Fund Revenue and Expenditures.
- NACUBO Category (D33 Profile)-groups NACUBO object codes.
Note: Revenue and expenditure transactions for institutions of higher education flow through both GAAP and NACUBO object code structures.