Section 5.210 - Uniform Statewide Accounting System(a) Purpose. The purpose of this section is to allow the comptroller to administer, maintain, modify and operate the uniform statewide accounting system, including any required component systems, to serve as the financial system of record for the State of Texas. The uniform statewide accounting system includes each component designated by the comptroller. The comptroller may require state agencies to use any or all components of the uniform statewide accounting system as their internal system or may allow agencies to report required information from existing individual systems that conform to reporting and calculation requirements specified by the comptroller.(b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise. (1)State agency--Has the meaning assigned by Government Code, § 403.013(a) but does not include public junior colleges or community colleges.(2) HRIS--The Human Resource Information System, which is the higher education reporting system and a component of the uniform statewide accounting system. HRIS is the system to which the institutions of higher education must report information in the format and by the timeframes required by the comptroller.(3) SPA--The Statewide Property Accounting system, which is the personal property fixed asset component of the uniform statewide accounting system.(4) TINS--The Texas Identification Number System, which is a component of the uniform statewide accounting system. TINS is used to track payees paid through USAS and records the payments.(5) USAS--The Uniform Statewide Accounting System, which is the integrated financial system of record for the State of Texas financial records.(6) USPS--The Uniform Statewide Payroll/Personnel System, which is the integrated human resources and payroll system developed and maintained by the comptroller as a component of the uniform statewide accounting system. USPS is maintained for the use of state agencies and the calculations in USPS serve as the standardized payroll calculations for all state payrolls.(7) SPRS--The Standardized Payroll/Personnel Reporting System, which is a component of the uniform statewide accounting system. SPRS is the system maintained by the comptroller as the reporting data base that state agencies, that do not use USPS as their internal payroll and human resources system, utilize to report required information in the format and by the timeframes required by the comptroller.(8) State funds--Funds of the state held by state agencies regardless of whether or not such funds are inside or outside of the State Treasury.(9) Individual Accounting and/or Payroll Systems--Systems that are used instead of USAS as a state agency system of record, or are systems that modify the code base of the integrated statewide administrative system which is the state integrated financial system maintained for state agencies that use the integrated statewide administrative system as their internal financial system to interface with the state's systems of record.(c) The comptroller shall be responsible for the administration, maintenance, and operation of the Uniform Statewide Accounting System that it has previously implemented through HRIS, SPA, SPRS, TINS, USAS and USPS as follows:(1) The comptroller shall notify state agencies of the requirements of the USAS components and provide user guides, manuals, and policy statements accessible on the comptroller's website.(2) The comptroller shall assist and consult with state agencies in the implementation and use of the USAS components in reporting to comptroller.(3) The comptroller shall be available for discussions or meetings with state agencies to explain and assist with use and implementation of USAS components as well as to provide training.(4) The comptroller may require reports from state agencies regarding implementation of USAS components.(5) The comptroller may require state agencies to stop, delay, or modify implementation of individual accounting and/or payroll systems to ensure that those systems are compatible with USAS.(6) The comptroller may require state agencies to replace individual accounting and/or payroll systems to ensure that those systems are compatible with USAS.(7) Any expenditure of state funds by state agencies for the establishment, modification, or maintenance of an individual accounting and/or payroll system must be in compliance with rules, user guides, manuals and policy statements issued by the comptroller, regarding the development, implementation or use of USAS.(8) State agencies may use centralized computer systems other than USAS but such agencies must comply with the comptroller's rule on enterprise resource planning in § 5.300 of this title (referring to Monitoring and Implementation of Enterprise Resource Planning Systems) and must follow interoperability standards contained in the comptroller's user guides, manuals, and policy statements available on the comptroller's website.34 Tex. Admin. Code § 5.210
The provisions of this §5.210 adopted to be effective January 8, 2008, 33 TexReg 271; Amended by Texas Register, Volume 43, Number 28, July 13, 2018, TexReg 4764, eff. 7/17/2018