Glossary

Agency General Ledger Account (AGL)

AGL is an eight-digit field that contains the agency and the fund to or from which funds flow. The first three digits are the opposite agency number (which must exist in the D02 Agency Profile), the next four digits are the opposite agency’s D23 fund number (which must exist in the opposite agency’s D23 fund profile) and the last digit is a zero (AGY/D23 FUND/0).

Comptroller Object (COBJ)

A four-digit code defining a specific category of revenue or expenditure and required on all revenue or expenditure transactions. The COBJ (D10) USAS profile defines each COBJ and corresponds to the COBJs in the Comptroller Manual of Accounts.

CY

Calendar year.

D23 Fund

The level of fund used during transaction entry in USAS. Agencies may set up as many D23 funds as needed to meet their internal tracking and reporting needs. The USAS D23 Fund profile is the lowest level in the hierarchy for fund reporting purposes.

GAAP Fund

A D24 fund (located on the USAS D24 GAAP Fund Profile) that consolidates D23 funds for generally accepted accounting principles (GAAP) reporting purposes.

Grant ID

A seven-digit number separated by a period between the third and fourth number. The first three numbers correspond to the state grantor agency and the last four numbers correspond to the specific grant. The Grant ID is a required element for each pass-through record entered in the SPTR web application.

Pass-through Grant

A grant that is received by a recipient agency to transfer to or spend on behalf of a secondary recipient.

PDT

Payment Distribution Type (PDT) provides the ability to identify how transactions will be combined for payments in USAS.

Recurring Transaction Index (RTI)

RTI is an acronym that refers to the six-digit Recurring Transaction Index on the USAS 55 (550) Recurring Transaction Profile screen. RTI is used for transactions between funds within the state treasury and for payments to funds held outside the state treasury.

T-code

Transaction code (T-code) defines how accounting events are to be recorded in USAS.

USAS

The Uniform Statewide Accounting System (USAS) is the accounting system for the state of Texas.