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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Revenue Reconciliation

General Introduction
Appropriation Record Inquiry (62) Screen

The Appropriation Record Inquiry (62) screen is the primary screen used to determine funding edits in USAS. Agencies use this screen to determine how much remaining budget they can spend by appropriation number. Use the budgetary activity within this screen to derive the ad hoc report balances (GR 201A, 202, 203, etc.) and to derive the balances necessary to complete the General Revenue Reconciliation web application.

The legislative appropriations asset balance at Aug. 31 is composed of committed budget and collected cash for strategy appropriations plus or minus adjustments for payroll-related cost appropriations. The appropriation cash available on the Appropriation Record Inquiry (62) screen reflects the balance remaining on a cash basis in an appropriation for the committed budget plus any collected cash amounts.

LINK TO:                  APPROPRIATION RECORD INQUIRY                    PROD 
AGY: XXX APPN YEAR: 07 APPN #: 13001   STRATEGY APPROPRIATION                               
APPR FUND: 0001  FUND:         COMP SRCE/GRP:      LBB/COMP OBJ:               
PRG CD:       LVL:                       ORG CD:      LVL:                     
INQ TYPE: CB  INQ YEAR: 07  INQ MONTH: 13     NET CASH ACT:     98,131,339.55-
REM CASH BASIS BUDG:      3,307,903.83      APPN CASH AVAIL:        629,334.75 
REM ACCR BASIS BUDG:      3,296,602.00  APPN ACCR CSH AVAIL:        618,032.92 
 REM ENC BASIS BUDG:      3,296,602.00  APPN ENC CASH AVAIL:        618,032.92 
BT       TITLE                  AMOUNT  BT       TITLE                  AMOUNT 
01 APPN ORIG BDGT       116,377,594.00                                         
02 APPN REVISIONS        30,715,627.59                                         
03 APPN TRNFRS OUT        9,399,163.00                                         
04 APPN TRNFRS IN         4,154,751.30                                         
11 EST COL REVENUE       43,088,135.59                                         
12 CASH REVENUES         40,409,566.51                                         
15 CASH EXPEND          138,366,991.18                                         
16 CASH RSRVD – PR          173,914.88                                         
17 ACCRUED EXPEND            11,301.83                                         
18 ENC OUTSTAND                    .00                                         

F1-HELP F3-END F4-INTERRUPT                                                    

The asset amount for the balance sheet at Aug. 31 for any strategy appropriation is the appropriation cash available with balance type (BT) 16 added back (see calculation below). BT 16 is Cash Reserved for Payroll. The Comptroller’s Treasury Operations Division retains the Cash Reserved for Payroll. The payable does not liquidate until Sept. 1. This balance type is only used as a safeguard for reserving the cash to ensure that payrolls clear. The BT 16 amount is reflected as payroll payable and is still reported in the asset balance on the balance sheet, since the cash is really still in the appropriation. It is only set aside for payroll. In order to tie from the 62 screen to the 201A report, column 8 amount, balance type 16 must be added back to the appropriation cash available amount.

For a strategy appropriation:

appn cash available (per 62 screen) 629,334.75  
BT 16 cash rsrvd – PR 173,914.88  
legislative appns for balance sheet (rpt. 201A) 803,249.63      (cash basis appn. bal.)