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Glenn Hegar  ·  Texas Comptroller of Public Accounts

USAS User’s Manual
Chapter 12 – Understanding Financial Tables (continued)

Calculated Balances

Appropriation Adjusted Budget

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget N/A
+ 02 Appropriation Revisions  
- 03 Appropriation Transfers Out  
+ 04 Appropriation Transfers In  
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 11 Estimated Collected Revenues  
+ 12 Cash Revenues  
+ 13 Excess Collected Revenue-Posted  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  

Committed Revenues

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget N/A
+ 02 Appropriation Revisions  
- 03 Appropriation Transfers Out  
+ 04 Appropriation Transfers In  
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 08 Appropriation Committed Lapse Amount  
- 11 Estimated Collected Revenue  

Excess Collected Revenue

A/S BT Description Inquiry Screens
- 11 Estimated Collected Revenue N/A
+ 12 Cash Revenues  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  

Note: Balance Types 11, 12, 20, and 21 are included when the Rev Exc Col indicator on the 20 profile is set to ‘Y’ and (-11+12+20-21) is greater than zero.

Appropriation Total Available Revenue

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget N/A
+ 02 Appropriation Revisions  
- 03 Appropriation Transfers Out  
+ 04 Appropriation Transfers In  
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 08 Appropriation Committed Lapse Amount  
- 11 Estimated Collected Revenue  
+ 12 Cash Revenues  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  
Net Cash Activity
A/S BT Description Inquiry Screens
+ 12 Cash Revenues 58 Agency Fund Summary Inquiry
- 15 Cash Expenditures 59 Appropriation Summary Inquiry
- 16 Cash Reserved-Payroll 62 Appropriation Record Inquiry
+ 20 Cash Transfers In 69 Agency Fund Record Inquiry
- 21 Cash Transfers Out 80 Project Record Inquiry

Appropriation Encumbered Cash Available

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget 58 Agency Fund Summary Inquiry
+ 02 Appropriation Revisions 59 Appropriation Summary Inquiry
- 03 Appropriation Transfers Out 62 Appropriation Record Inquiry
+ 04 Appropriation Transfers In 69 Agency Fund Record Inquiry
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 08 Appropriation Committed Lapse Amount  
- 11 Estimated Collected Revenue  
+ 12 Cash Revenues  
- 15 Cash Expenditures  
- 16 Cash Reserved-Payroll  
- 17 Accrued Expenditures  
- 18 Encumbrances Outstanding  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  

Appropriation Accrued Cash Available

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget 58 Agency Fund Summary Inquiry
+ 02 Appropriation Revisions 59 Appropriation Summary Inquiry
- 03 Appropriation Transfers Out 62 Appropriation Record Inquiry
+ 04 Appropriation Transfers In 69 Agency Fund Record Inquiry
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 08 Appropriation Committed Lapse Amount  
- 11 Estimated Collected Revenue  
+ 12 Cash Revenues  
- 15 Cash Expenditures  
- 16 Cash Reserved-Payroll  
- 17 Accrued Expenditures  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  

Appropriation Cash Available

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget 58 Agency Fund Summary Inquiry
+ 02 Appropriation Revisions 59 Appropriation Summary Inquiry
- 03 Appropriation Transfers Out 62 Appropriation Record Inquiry
+ 04 Appropriation Transfers In 69 Agency Fund Record Inquiry
- 05 Unexpended Balance Out  >
+ 06 Unexpended Balance In  >
- 08 Appropriation Committed Lapse Amount  >
- 11 Estimated Collected Revenue  >
+ 12 Cash Revenues  >
- 15 Cash Expenditures  >
- 16 Cash Reserved-Payroll  >
+ 20 Cash Transfers In  >
- 21 Cash Transfers Out  >

Remaining Encumbered Basis Budget

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget 59 Appropriation Summary Inquiry
+ 02 Appropriation Revisions 62 Appropriation Record Inquiry
- 03 Appropriation Transfers Out  
+ 04 Appropriation Transfers In  
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 07 Appropriation Collected Lapse Amount  
- 08 Appropriation Committed Lapse Amount  
- 11 Estimated Collected Revenue  
+ 12 Cash Revenues  
+ 13 Excess Collected Revenue-Posted  
- 15 Cash Expenditures  
- 16 Cash Reserved-Payroll  
- 17 Accrued Expenditures  
- 18 Encumbrances Outstanding  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  

Remaining Accrued Basis Budget

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget 59 Appropriation Summary Inquiry
+ 02 Appropriation Revisions 62 Appropriation Record Inquiry
- 03 Appropriation Transfers Out  
+ 04 Appropriation Transfers In  
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 07 Appropriation Collected Lapse Amount  
- 08 Appropriation Committed Lapse Amount  
- 11 Estimated Collected Revenue  
+ 12  
+ 13 Excess Collected Revenue-Posted  
- 15 Cash Expenditures  
- 16 Cash Reserved-Payroll  
- 17 Accrued Expenditures  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  

Note: Balance Types 11, 12, 20, & 21 are included when the Rev Exc Col indicator on the 20 profile is set to ‘Y’ and (-11+12+20-21) is greater than zero.

Remaining Cash Basis Budget

A/S BT Description Inquiry Screens
+ 01 Appropriation Original Budget 59 Appropriation Summary Inquiry  
+ 02 Appropriation Revisions 62 Appropriation Record Inquiry  
- 03 Appropriation Transfers Out  
+ 04 Appropriation Transfers In  
- 05 Unexpended Balance Out  
+ 06 Unexpended Balance In  
- 07 Appropriation Collected Lapse Amount  
- 08 Appropriation Committed Lapse Amount  
- 11 Estimated Collected Revenue  
+ 12 Cash Revenues  
+ 13 Excess Collected Revenue-Posted  
- 15 Cash Expenditures  
- 16 Cash Reserved-Payroll  
+ 20 Cash Transfers In  
- 21 Cash Transfers Out  

Agency Adjusted Budget

A/S BT Description Inquiry Screens
+ 09 Agency Original Budget N/A
+ 10 Agency Budget Revisions  

Remaining Agency Budget

A/S BT Description Inquiry Screens
+ 09 Agency Original Budget 61 Agency Budget Record Inquiry
+ 10 Agency Budget Revisions  
- 15 Cash Expenditures  
- 16 Cash Reserved-Payroll  
- 17 Accrued Expenditures  
- 18 Encumbrances Outstanding  

Text Version of Tables

Note: Balance Types 11, 12, 20, & 21 are included when the Rev Exc Col indicator on the 20 profile is set to ‘Y’ and (-11+12+20-21) is greater than zero.

Chapter 12 Continued

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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