USAS User’s Manual –
Chapter 9 – Financial Inquiry (continued)
Primary and Secondary Tables — Definitions and Descriptions
Primary Financial Tables
Primary tables are summary-level financial tables. They group, or summarize, transactions to maintain financial data. Each primary table is set up to store and maintain specific types of information. For example, if a user entered a transaction to set up an original appropriation budget, the financial data for that transaction would post to the Appropriation Table, not to the Cash Control Grant Table. The following are descriptions of each primary table.
Appropriation Table
The Appropriation Table records, monitors, and controls appropriations at the level at which they are awarded.
Cash Control Table
The Cash Control Table monitors statewide cash balances so users may verify that enough fund-cash exists to fund disbursements.
Agency Budget Table
The Agency Budget Table accounts for and controls internal agency budgets.
Agency/Fund Table
The Agency/Fund Table enables users to monitor excess collected revenue balances across appropriations for agency/appropriated fund or agency/fund combinations. This table contains high-level appropriation information for inquiry.
Document Table
The Document Table enables users to maintain document-level balances for control and provides operating and planning information for those general ledger accounts requiring document-level support, for as accounts receivable and encumbrances and pre-encumbrances.
Contract Table
The Contract Table enables users to monitor expenditures to make certain they do not exceed the amount budgeted for the contract. This table posts encumbrance and expenditure transactions.
Grant and Project Tables
The Grant and Project Tables account for grant and project expenditures, encumbrances, and revenues. Specific grants or projects indicate budget, expenditure, and receipt transactions. These tables can maintain expendable and billable budgets.
Secondary Financial Tables
Secondary Financial Tables provide agencies with a record of their accounting transactions. USAS uses the data in secondary tables to generate many reports. Specifically, USAS uses the General Ledger Table for cash and GAAP reporting, and the Accounting Event Table for reporting the details of transactions.
General Ledger Table
The General Ledger Table maintains the general ledger records for the state. The table summarizes transactions (according to general ledger account) at the lowest level of the classification structure entered on the transactions. The General Ledger Table will be archived to the General Ledger Summary Table.
Accounting Event Table
The Accounting Event Table stores the lowest level of detail for each transaction. The table provides the transaction details required for financial reporting and online inquiry of the transactions entered in USAS. This table is the most detailed financial table in USAS.