Glossary

ACFR

Annual Comprehensive Financial Report

AFR

Annual Financial Report

CIST

Cash in state treasury (CIST) represents all funds held with the Comptroller’s Treasury Operations Division that does not include general revenue funds or reimbursements due on an agency’s books.

Controlling Agency

The agency required to reconcile the entire cash activity for the shared fund and report the cash in state treasury balance on the AFR.

CY

Current fiscal year

D22 Fund

Appropriated funds (D22 funds) exist by order of the Legislature, by Comptroller’s office policy, or for accounting or reporting purposes. They are used and monitored by the Comptroller’s office as a separate set of self-balancing accounts. The appropriated funds are inferred by the agency-defined Fund Profile (D23); they cannot be directly entered on transactions.

D23 Fund

The level of fund used during transaction entry.

EFF

Earned Federal Funds are monies received in connection with a federal program that are not required to be spent on federal program activity by the governing agreement. EFF become part of state funds and lose federal identity. The authority for expenditure of earned federal fund is subject to state legislation rather than the federal government.

GAA

General Appropriation Act

GCA

GR consolidated agency

HE

Higher education institutions

Full Reporting Agency

A full reporting agency reports larger dollar amounts and more complex fund structures such as proprietary funds, which require the submission of a statement of cash flows. The full reporting agency also reports federal funding.

GR Consolidated Agency

A GR consolidated agency (GCA) produces AFRs reporting smaller dollar amounts and less complex fund structures. GR consolidated agencies also do not report any federal funding.

Non-Controlling Agency

Any state agency authorized to spend money from a shared fund but is not the controlling agency. The non-controlling agency does not report the shared CIST balance on the AFR.

PY

Prior fiscal year

SKIP

State Kids Insurance Program

T-code

A transaction code defines how accounting events are to be recorded in USAS.

USAS

The Uniform Statewide Accounting System, the accounting system for the state of Texas.

YA

Yearly activity