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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Organization Of Primary Financial Tables (continued)

Balance Types

Balance types are categories of accounting transactions. USAS classifies transaction data into one or more of 33 balance types (categories). These balance types represent such categories as original appropriation budgets (balance type 01), original agency budgets (balance type 09), appropriation transfers out (03), and cash expenditures (15).

Transaction Classification

USAS classifies transactions to balance types based on T-Codes. The T-Codes used on a transaction determine the balance type(s) to which a transaction is classified. USAS accesses the 28A Transaction Code Decision Profile and identifies the balance type(s) for a transaction’s T-Code. The 28A profile shows that T-Code 015 classifies transactions to balance type 11-Estimated Collected Revenues.

28A Transaction Code Decision Profile

A picture of the Transaction Code Decision Profile screen
TEXAS S28A		       UNIFORM STATEWIDE ACCOUNTING SYSTEM	    09/09/95 02:04 PM 
 LINK TO:		        TRANSACTION CODE DECISION PROFILE                       
 ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                        
TRAN CODE: 015 TITLE: APPROPRIATION TRANSFER OUT (REV BUDGET)                 
 GENERAL LEDGER	DR-1: 9055  	CR-1: 9010 		DR-2:		CR-2:                     
        POSTING	DR-3:			CR-3:				DR-4:		CR-4:                    
 TRANS  DOCD	DUDT N SVDT N CDOC I RDOC    MODI N  AGCY R   IDX    PCA R  COBJ R
 EDIT  AOBJ	RVRS    PDT N   CI N 1099 N  WARR N  INVC N  VNUM N VNAM N  VADD N
 INDS:DMETH N   APN# R FUND R  GLA N  AGL N  GRNT    SUBG    PROJ   MULT     DI#
 POST SEQ: 3 REG NO: 1 WW IND: 0 D/I: D WAR CANCL TC:	PYTC:	FUTMY: Y    
 GEN TC:     GEN ACCR TC:	FACTS TC: 036 INTERFACE IND:                    
 PAY LIQ TC:	BALANCING TC: 021                                     

          			A/S	  BT   MATCH GLA DOC	  A/S	BT		MATCH GLA DOC                   
         DF:                                                                    
FILE		 AP: -	  11                                                            
POSTING  AB:                                                                    
INDS:		 CC:                                                                    
         GP:                                                                    
         PJ:                                                                    
     AGY GL:											STATUS CODE: A         
  EFF START DATE: 08301993	EFF END DATE:			LAST PROC DATE: 08111995  
 Z06 RECORD SUCCESSFULLY RECALLED                                               
                                                                                
 F1-HELP F3-END F4-INTERRUPT F6-PROCESS F10-28B PROFILE

T-Code 015 is only one of 7 T-Codes that USAS uses to classify transactions to balance type 11 in the Appropriation table.

Financial Data Classification

Just as USAS classifies transactions to balance types according to T-Codes, USAS also classifies balance types to primary tables according to the financial data maintained by those tables. For example, since the Appropriation table is the only table that keeps track of the appropriation budget, balance type 01-original appropriation budget-posts only to the Appropriation table.

Other balance types, however, post to several of the primary tables. For example, balance type 15-cash expenditures-posts to the Appropriation, Cash Control, Agency Budget, Agency Fund, Grant, and Project tables because cash expenditure transactions affect the financial data stored by all these tables. (See end of Chapter 12 for a complete list of balance types and the financial tables they post to.) The following Appropriation table uses 22 of USAS’s 33 balance types to categorize the dollar amounts of the transactions that post to it.

USAS Balance Types

Balances

The balance of a record indicates the cumulative balance of transaction amounts that post to a record's control key. For example, if you entered three transactions that grouped to the same record, the balance of that record would reflect the sum of the transaction amounts.

Transaction Entry Record

Types of Balances Stored

Each primary table maintains three types of balances:

  • Fiscal Month
  • Prior Year
  • Prior Prior Year

Fiscal Month Balances (01-13)

Fiscal month balances contain the cumulative balance as of the end of each month. The fiscal months are numbered so that fiscal month 01 is September, fiscal month 02 is October, and so on.

Prior Year Balance

Prior year balance contains the cumulative balance as of the end of the prior fiscal year.

Prior Prior Year Balance

Prior prior year balance contains the cumulative balance as of the end of the prior prior fiscal year (e.g., in fiscal year 1995, this balance reflected the end balance for fiscal year 1993.)

Note: The fiscal month 13 balance is often used to record final adjusting entries for year-end close. Like fiscal months 01-12, fiscal month 13 is also a cumulative balance.

The fiscal month balance of a primary table record increases or decreases depending on the T-Code. T-Code 015, for example, subtracts (as shown in the 28A Profile) the dollar amount of a transaction from the balance of a record.

28A Transaction Code Decision Profile

A picture of the Transaction Code Decision Profile screen
TEXAS S28A			   UNIFORM STATEWIDE ACCOUNTING SYSTEM	    	09/09/95 02:04 PM 
LINK TO:		 		TRANSACTION CODE DECISION PROFILE                       
ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                        
TRAN CODE: 015 TITLE: APPROPRIATION TRANSFER OUT (REV BUDGET)                 
GENERAL LEDGER	DR-1: 9055  CR-1: 9010 	DR-2:		CR-2:                     
        POSTING	DR-3:	CR-3:		DR-4:		CR-4:                    
TRANS  DOCD	DUDT N SVDT N CDOC I RDOC    MODI N  AGCY R  IDX  PCA R  COBJ R
EDIT  AOBJ	RVRS    PDT N   CI N 1099 N  WARR N  INVC N VNUM N VNAM N  VADD N
INDS:DMETH N   APN# R FUND R  GLA N  AGL N  GRNT    SUBG   PROJ   MULT   DI#N
POST SEQ: 3 REG NO: 1 WW IND: 0 D/I: D WAR CANCL TC:	PYTC:	FUTMY: Y    
GEN TC:     GEN ACCR TC:	FACTS TC: 036 INTERFACE IND:                    
PAY LIQ TC:	BALANCING TC: 021                                     

             		A/S	  	BT   MATCH GLA DOC	  A/S	BT	MATCH GLA DOC                   
         	DF:                                                                    
FILE	AP:  		  -	 	   11                                                            
POSTING  	AB:                                                                    
INDS:	CC:                                                                    
         	GP:                                                                    
         	PJ:                                                                    
       AGY GL:												STATUS CODE: A         
EFF START DATE: 08301993 EFF END DATE:				LAST PROC DATE: 08111995  
Z06 RECORD SUCCESSFULLY RECALLED                                               
                                                                                
 F1-HELP F3-END F4-INTERRUPT F6-PROCESS F10-28B PROFILE

For instance, if a user entered a $1,000 transaction using T-Code 015, USAS would find the record with the matching control key data, then subtract $1,000 from the record's balance. If USAS found a matching record with a balance of $10,000, USAS would update the record's balance by subtracting $1,000. This would leave a new record balance of $9,000.

Chapter 12 Continued

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