Reporting Requirements for Annual Financial Reports of State Agencies and Universities
General Revenue Reconciliation
Payroll-Related Costs
Payroll-Related Cost Classifications
Chart III – Payroll-Related Costs Revenue/Expenditure Classifications
| Payroll-related Costs | Revenue Classification (General Revenue) | Expenditure Classification (All Funds) |
|---|---|---|
| Benefit Replacement Pay (BRP) | Add’l Legislative Appropriations Revenue1 | Salaries and Wages |
| OASI State-Paid Benefits | Add’l Legislative Appropriations Revenue2 | Payroll-related Costs |
| Retirement Contributions | Add’l Legislative Appropriations Revenue3 | Payroll-related Costs |
| Group Insurance Contributions | Add’l Legislative Appropriations Revenue3 | Payroll-related Costs |
| Unemployment Compensation | Add’l Legislative Appropriations Revenue4 | Payroll-related Costs |
1Legislative appropriation revenue on the operating statement for BRP equal the amount of cash and accrued expenditures (COBJ 7050) from salary appropriations supported by both committed and collected revenue. Do not report excess budget and cash that will be returned to agency 902.
2The legislative appropriations revenue on the operating statement for OASI equals the current year expenditures (balance types 15, 16 and 17) in appropriation 91142. Legislative appropriations on the balance sheet for OASI equals the fiscal year-end OASI accruals (balance types 16 and 17) for appropriation 91142.
3Legislative appropriations revenue for retirement and group insurance equals the current year cash and accrued expenditures (balance types 15, 16 and 17) in appropriations 90327, 91327, 94327, 99327 and 98327 respectively. Legislative appropriations on the balance sheet for retirement and group insurance equals the fiscal year-end accruals (balance types 16 and 17) for appropriations 90327, 91327, 94327, 99327 and 98327 respectively.
4Unemployment Compensation – The amount reimbursed under Reimbursements for Unemployment Compensation payments (APS 003) (FPP A.035) is reflected in USAS under the employing agency using COBJ 7984. The 50 percent portion of general revenue paid-on-behalf of the employing agency must not be entered into USAS. Hard copy AFRs from all universities (only) must include, the 50 percent portion of general revenue paid-on-behalf, as well as the total amount paid by the university from general revenue, special funds and local funds.