General Revenue Reconciliation Tutorial
Lesson 9: USAS Crosswalk Between Budget and Financial Reporting
Annual Financial Report
The financial statements impact to legislative appropriations for budgetary T-codes are automatically generated in USAS when appropriated fund 0001 is involved using the AFR-generated T-code displayed in the AFRTC field on the Transaction Code Decision Profile (28A) 
screen.
Example:
Budgetary T-code 036 is used for lapses in unencumbered appropriations at fiscal year-end, as outlined in Encumbrance Report and Lapsing Appropriations (APS 018) (FPP A.019)
TEXAS S28A UNIFORM STATEWIDE ACCOUNTING SYSTEM LINK TO: TRANSACTION CODE DECISION PROFILE PROD ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL) TRAN CODE: 036 TITLE: LAPSE COMMITTED REVENUE APPROPRIATIONS GENERAL LEDGER DR-1: 9060 CR-1: 9055 DR-2: CR-2: POSTING DR-3: CR-3: DR-4: CR-4: TRANS DOCD PDDT N SVDT N CDOC I RDOC MODI N AGCY R IDX PCA R COBJ R ED IND: AOBJ RVRS PDT N CI N 1099 N WARR N INVC N VNUM N VNAM N VADD N RQDT DMETH N APN# R FUND R GLA N AGL N GRNT SUBG PROJ MULT DI# N POST SEQ: 9 REG NO: 1 WW IND: 0 D/I: D WAR CANCL TC: PYTC: FUTMY: N GEN TC: GEN ACCR TC: GEN TC2: INTERFACE IND: B PAY LIQ TC: BALTC: AFRTC: 464 INTTC: A/S BT MATCH GLA DOC A/S BT MATCH GLA DOC DF: AGY GL: FILE AP: + 08 POSTING AB: INDS: CC: GP: PJ: CF: STATUS CODE: A EFF START DATE: 09012019 EFF END DATE: LAST PROC DATE: 11022019 Z06 RECORD SUCCESSFULLY RECALLED F1-HELP F3-END F4-INTERRUPT F6-PROCESS F10-28B PROFILE F11-28C DESC
The AFR T-code 464 also impacts the balance sheet/statement of net position by debiting Lapsed Appropriations (GL 6087) and crediting Legislative Appropriations (GL 9000).
TEXAS S28A UNIFORM STATEWIDE ACCOUNTING SYSTEM LINK TO: TRANSACTION CODE DECISION PROFILE PROD ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL) TRAN CODE: 464 TITLE: TO LAPSE LEGISLATIVE APPROPRIATION GENERAL LEDGER DR-1: 6087 CR-1: 9000 DR-2: CR-2: POSTING DR-3: CR-3: DR-4: CR-4: TRANS DOCD PDDT N SVDT N CDOC I RDOC MODI N AGCY R IDX PCA R COBJ R ED IND: AOBJ RVRS PDT N CI N 1099 N WARR N INVC N VNUM N VNAM N VADD N RQDT DMETH N APN# FUND R GLA N AGL N GRNT SUBG PROJ MULT DI# N POST SEQ: 2 REG NO: 5 WW IND: 0 D/I: D WAR CANCL TC: PYTC: FUTMY: N GEN TC: GEN ACCR TC: GEN TC2: INTERFACE IND: B PAY LIQ TC: BALTC: AFRTC: INTTC: A/S BT MATCH GLA DOC A/S BT MATCH GLA DOC DF: AGY GL: FILE AP: POSTING AB: INDS: CC: GP: PJ: CF: STATUS CODE: A EFF START DATE: 09011994 EFF END DATE: LAST PROC DATE: 06212005 Z06 RECORD SUCCESSFULLY RECALLED F1-HELP F3-END F4-INTERRUPT F6-PROCESS F10-28B PROFILE F11-28C DESC
| GAAP Fund Type |
GAAP Fund |
GAAP GL Cat |
GAAP GL Class |
GL Acct | GL Account Title | Basis Conv |
Amount |
|---|---|---|---|---|---|---|---|
| 01 | 0001 | 55 | 640 | 5000 | REVENUE CONTROL — CASH | N | -406,648,228.78 |
| 640 | 5001 | REVENUE CONTROL — ACCRUED | N | -1,106,390.21 | |||
| 640 | 5100 | GAAP REVENUE OFFSET | N | 2,637.23 | |||
| 640 | 6013 | LEGISLATIVE REV/TRSFR IN | N | -137,654,205.61 | |||
| 650 | 5500 | EXPENDITURE CONTROL — CASH | N | 521,261,756.36 | |||
| 650 | 5501 | EXPENDITURE CONTROL — ACCRUED | N | 831,105.15 | |||
| 650 | 5505 | PAYROLL ACCRUED EXPENSES | N | 136,370.62 | |||
| 650 | 5600 | GAAP EXPENDITURE OFFSET | N | 1,544,082.25 | |||
| 675 | 6035 | OTHER FINANCING SOURCES | N | -2,637.23 | |||
| 675 | 6050 | TRANSFERS OUT | N | 25,934,614.23 | |||
| 675 | 6051 | TRANSFERS OUT — NO POST TO TABLES | N | 101,606.52 | |||
| 680 | 6075 | RESTATEMENTS | N | -12,865.32 | |||
| 685 | 6087 | LAPSED APPROPRIATIONS | N | 20,605.86 | |||
| FFS Rev/Expend Summary Acct Cat | 4,408,451.07 |
The operating statement impact of the budgetary T-code can be determined by using Appropriation AFR T-code COBJ Profile (20B) screen, which identifies the comptroller object (COBJ) to be used on the system-generated AFR transaction based on the original T-code used during transaction processing.
Example:
Sample Agency XXX usedAPPN YEAR:CYandAPPN NO: XXXXXbudgetary T-code 036, which generates COBJ 9580.
TEXAS S20B UNIFORM STATEWIDE ACCOUNTING SYSTEM 09/07/20 03:08 PM
LINK TO: APPROPRIATION AFR T-CODE/COBJ PROFILE PROD
ACTION: R (C=CHANGE, N=NEXT, R=RECALL, U=UPDATE)
AGY: XXX APPN YEAR: CY APPN NO: XXXXX Appropriation Title
ORIG GEN ORIG GEN ORIG GEN
TC COBJ TC COBJ TC COBJ
001 9400 003 9401 006 9403
009 9404 012 9515 015 9516
018 9410 021 9411 036 9580
040 9406 042 9407 041 9408
043 9409
EFF START DATE: 09012018 EFF END DATE: 08312021 LAST PROC DATE: 06012020
Z06 RECORD SUCCESSFULLY RECALLED
F1-HELP F3-END F4-INTERRUPT F6-PROCESS F9-20
The Comptroller Object Profile (D10) screen can be used subsequently to find out information about the generated COBJ by the original T-code. For example, as the following illustration shows D10 screen provides useful information such as the title of COBJ, Governmental GAAP Source/Object, Government-wide Financial Statements (GWFS) GAAP Source/Object, and Governmental GAAP category for COBJ 9580.
Note: COBJs are appropriation year specific and may have different reporting elements based on the year of use.
TEXAS SD10 UNIFORM STATEWIDE ACCOUNTING SYSTEM
LINK TO: COMPTROLLER OBJECT PROFILE PROD
ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)
APPROPRIATION YEAR: CY
COMPTROLLER OBJECT: 9580
TITLE: LAPSED COMMITTED REVENUE APPROPRIATIONS
(RELATED RECORD MUST EXIST IN REFERENCED PROFILE)
GOVT GAAP SOURCE/OBJECT: 0600 (D08) LBB OBJECT: 9999 (D01)
PROP GAAP SOURCE/OBJECT: 1395 (D08) COMPTROLLER SOURCE/GROUP: 9999 (D09)
CNA GAAP SOURCE/OBJECT: 2688 (D08) NACUBO SOURCE/OBJECT: 68 (D34)
GWFS GAAP SOURCE/OBJECT: 3730 (D08) CONVERTED OBJECT: (D80)
1099 IND: N OBJECT TYPE: E GOODS/SERV: N INT OBJ:
RECEIPT CATEGORY: 00 RECEIPT TYPE: 00 OBJECT GROUP: 46 TRANSFER TYPE: N
REV/EXP CATEGORY: 00 PROG CATEGORY: 99 CASH BASIS SRCE/FUNC: 99 C/I IND: N
PROP GAAP CATEGORY: 08 (SYSTEM GENERATED) NACUBO CAT: 42 (SYSTEM GENERATED)
GOVT GAAP CATEGORY: 05 (SYSTEM GENERATED)
CNA GAAP CATEGORY: 50 (SYSTEM GENERATED)
GWFS GAAP CATEGORY: 68 (SYSTEM GENERATED) STATUS CODE: A
EFF START DATE: 09012018 EFF END DATE: LAST PROC DATE: 06182018
Z06 RECORD SUCCESSFULLY RECALLED
PLEASE ENTER FUNCTION
F1-HELP F3-END F4-INTERRUPT F6-PROCESS
In addition, there is a direct link between information in D10 screen and the operating statement.
Example:
For fiscal 20CY, Sample Agency XXX’s operating statement indicates how the operating statement elements tie to the D10 screen.
| GAAP Fund Type |
GAAP Fund |
Fund | GAAP Cat Govt |
GAAP Srce Obj Govt |
GOVT GSO Title | GWFS GAAP Srce Obj |
GWFS GSO Title | Compt Obj |
Basis Conv |
Amount |
|---|---|---|---|---|---|---|---|---|---|---|
| 01 | 0001 | 0001 | 05 | 0510 | TRANSFERS-OUT | 3980 | TRANSFERS OUT | 7973 | N | 26,034,130.22 |
| GWFS GSO 3980 Total | 26,034,130.22 | |||||||||
| GOVT GSO 0510 Total | 26,034,130.22 | |||||||||
| 0560 | SALE OF CAPITAL ASSETS | 3880 | GR-SALE OF CAPITAL ASSETS | 3839 | N | -546.70 | ||||
| GWFS GSO 3880 Total | -546.70 | |||||||||
| GOVT GSO 0560 Total | -546.70 | |||||||||
| 0565 | INSURANCE RECOVERIES | 3090 | CHG/SVC-OTHER CHGS FOR GDS & SVCS | 3773 | N | -12,431.99 | ||||
| GWFS GSO 3090 Total | -12,431.99 | |||||||||
| GOVT GSO 0565 Total | -12,431.99 | |||||||||
| 0600 | APPROPRIATIONS LAPSED | 3730 | GR-LAPSES | 9580 | N | 20,605.86 | ||||
| GWFS GSO 3730 Total | 20,605.86 | |||||||||
| GOVT GSO 0600 Total | 20,605.86 |
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