Table of Contents

Introduction

An overview of USAS (Uniform Statewide Accounting System) and PeopleSoft general ledger basic concepts that relate to state appropriation accounting. 

Transactions Processed in State Accounting 

An overview of the accounting transactions used to monitor the state appropriation transaction activity and to insure that transactions processed through the uniform statewide accounting system (USAS) are accurately and appropriately reflected in the University of Houston System's internal accounting system (PeopleSoft general ledger).

Texas Higher Education Coordinating Board Programs and Higher Education Assistance Funds (HEAF)

An overview of the programs and accounting procedures related to the appropriated funds administered by the Texas Higher Education Coordinating Board, as well as the HEAF financing provided by Constitutional authority.

Reconciliation and Analysis

An overview of the processes and procedures related to the automated reconciliation programs for state cash, state revenues and expenses; and the analytical process for handling outstanding reconciling items.

Year-End Process

An overview of the year-end closing cycle processes and procedures for state appropriation accounting, and an overview of the processes
and procedures for submission of the University of Houston, University
of Houston - System Administration, and University of Houston System
Consolidated electronic financial statement data to the Uniform Statewide
Accounting System (USAS).

Legislative Appropriations Request (LAR)

An overview of the processes and procedures for preparing state appropriation accounting documents relevant to the submission of the University's biennial appropriation request to the Legislative Budget Board.