USAS User’s Manual –
Chapter 4 – Classification (continued)
Strategic Structure
Purpose of Strategic Structure
Strategic Structure reports revenues and expenditures by program. Levels 1-3 are established based on the General Appropriations Act (GAA).
Strategic Structure
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Coding Block Element (Transaction Entry Level)
1—PCA (26)
Required Elements
Program Code (D04 Profile) is a required element of the Program Structure. The D04 Profile is used to establish the following for LBB tracking purposes:
- Agency goals — tracks revenues and expenditures at the highest level of the Strategic Structure based on the GAA.
- Agency objectives — tracks revenues and expenditures at the second level of the Strategic Structure based on the GAA.
- Agency strategies — tracks revenues and expenditures at the most detailed level of the Strategic Structure required to be set up.
Note: The numbering sequences for levels 1-3 are predefined by the Legislative Budget Board (LBB) and fall within the following format:
- Level 1 (Goals): 1000 to 1999
- Level 2 (Objectives): 2000 to 2999
- Level 3 (Strategies): 3000 to 3999
- Levels 4–9 are agency defined. Optional Elements Levels 4–9 of the D04 Profile-report up to six additional program levels for each agency.