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Core Concept: Program Cost Account Profiles (PCAs)

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The Uniform Statewide Account System (USAS) uses Program Cost Account Profiles (PCAs) to track revenues and expenditures for agency goals, objectives and strategies, as well as administrative and support costs and other activities. PCAs infer the agency’s Strategic / Program Structure. For institutions of higher education, National Association of College and University Business Officers (NACUBO) must be inferred on the 26 profile since it cannot be manually entered in transaction entry.

PCA Creation Parameters

For all transactions that are sent to the USAS, FAMIS builds the PCA for each specific account and subcode combination based on:
• The USAS Strategy Table (Screen 840),
• The Account Function Attribute (Screen 6), and
• The NACUBO Function Values chart.

The strategies are created and maintained on FAMIS Screen 840 and are both member- and fiscal year–specific. Each member is responsible for the maintenance of this table. If FAMIS does not find a match on Screen 840, a default PCA (89010) is used.

Screen 840 – Maintain USAS Strategy Table

Screen capture of FAMIS Screen 840, Maintain USAS Strategy Table, with item highlighted

FAMIS then uses the following parameters to convert the NACUBO function to the final digit of the PCA:

Screen capture of NACUBO function values for final PCA digit conversion

So, for example, the NACUBO function for TAMU Account 120001 is 35:

Screen 006 – SL 6 Digit Account (FSA)

Screen capture of part of FAMIS Screen 006, SL 6 Digit Account (FSA), with Function field highlighted

In Screen 840 for salaries (subcodes 1110 through 1526), the Strategy is 3701. Using the conversion code for NACUBO function 35, the PCA for these charges is 37016. FAMIS Screen 991 displays the calculation:

Screen 991 – USAS PCA Calculation

Screen capture of FAMIS Screen 991, USAS PCA Calculation, with Salaries strategy and PCA column hightlighted

PCAs for SGIP and Fund 0001

For the state benefit calculation (FBPR096), the Benefit account determines the first 4 characters of the PCA (the strategy). If the bank on the account begins with a 1 (Fund 0001) and the benefit type is GIP, the first 4 characters of the PCA are always set to 8915. FAMIS then uses the function code on the salary account to determine the last character of the PCA. This is done regardless of the function established on Screen 840.

This calculation relies on the state banks being established correctly (see Core Concept: Memo Banks). If a state bank for Fund 0263 begins with a 1, it will be treated as if it were Fund 0001 for SGIP purposes.