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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

Instructions for the GR Reconciliation Web Application
Step 2 – Gather Information

Enter the fields applicable to your agency in the GR Reconciliation web application. You need the following information:

  • Supplemental payroll information.
  • Fiscal Policies and Procedures (FPP) — see Step 3 – Enter USAS Transactions for a detailed list.
  • Expenditures for the salary increase — see detailed instructions* for line number 200700.
  • Retirement contribution — line number 400100 is no longer applicable except for optional entries by universities for informational purposes only.
  • Group insurance contribution — line number 400200 is no longer applicable except for optional entries by universities for informational purposes only.
  • Unemployment contribution — line number 400300 is no longer applicable except for optional entries by universities for informational purposes only.
  • BRP adjustment — see detailed instructions* line number 700600.
  • Salary increase adjustment — see detailed instructions* line number 700800.
  • Benefits proportional adjustments must be considered if they are going to be backdated and included on the AFR. See Benefits Proportional by Method of Finance (APS 011) (FPP A.010).
* For detailed instructions, see Step 7 — Reconcile and Verify Data.

The following fields are available for adjusting entries:

  • Payroll-related costs paid-on-behalf of the agency — lines 400100–400300 are no longer applicable except for optional entries by universities for informational purposes only.
  • Higher education assistance fund distribution — line 500000.
  • Committed budget transfers in — line 500300.
  • Committed budget transfers out — line 500400.
  • Unappropriated net change in cash (appropriation numbers 00000, 99906, 99907 and 99908) — line 600300.
  • Earned federal funds net change in cash (appropriation 70000) — line 600400.
  • Other net change in cash — line 600500.
  • Unappropriated net change in cash adjustment (appropriation numbers 00000, 99906, 99907 and 99908) — line 701000.
  • Earned federal fund adjustment (appropriation 70000) — line 701100.
  • Other net change in cash adjustment — line 701200.

GR Reconciliation Reports

  • GR_201A — Ties to the GR Reconciliation row 55 “Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31)” in column B — Direct Strategy. Provides beginning balances, fiscal year activity and ending balances for direct strategy appropriations by fund type. The budget type indicator on the USAS Appropriation Number (20) profile is A.
  • GR_201D22 — This report is the same as the GR_201A except that it replaces the GAAP fund with the appropriated fund.
  • GR_201N — Ties to the GR Reconciliation “Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31)” row 55 in columns C–J. Lists all legislative appropriation other strategy budget type “N” activity by appropriation number. Provides beginning balances, fiscal year activity and ending balances for unappropriated and non-budgeted appropriations. The budget type indicator on the USAS Appropriation Number (20) profile is U or N.
  • GR_202 — Ties expenditures shown on the report to the GR Reconciliation “BRP Appropriation” line 200600 in column H — BRP and column J — Other. This report provides current fiscal year activity for BRP expenditures in all AYs.
  • GR_202A — Ties to the GR Reconciliation “Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31)” row 55 in column H — BRP. This report should also be used to determine if an agency needs to return or request additional BRP. Tip: A negative balance on this report means the agency must return funds to the receiving account and then to agency 902 for that specific AY. A positive balance on this report means the agency must transfer more funds from the receiving account. Request the funds from agency 902 for that specific AY if there is not a balance in the receiving account that could be transferred to the direct strategies.
  • GR_203 — This report provides a listing of appropriation transfers.
  • GR_204 — Ties to the GR Reconciliation “Total Net Change in Cash” line 600900 in column M “Amount as Adjusted.” This report shows the current year net change in cash (GL 0045) for appropriated fund 0001.
  • GR_205 — Ties “Appropriations Revisions” on this report to the GR Reconciliation “Budget Revisions” line 300100. This report provides a listing of appropriation revisions and appropriations transferred to a new year (UB forward).
  • GR_206 — Ties the “Appropriations Expended” column of the report to the GR Reconciliation “Payroll Related Revenue” lines 200100 – 200700 in columns C–H.
  • GR_223 — This report provides balances by appropriation and AY for retirement contribution offset, self-insured GIP expenditures, budget transfers and other appropriation adjustments in appropriated fund 0001. Used only by Universities.
  • IAC_GR202 — This report is the same as GR_202 except that it is applicable only to interagency contracts. Used by health-related agencies only (agencies 529, 530 and 537).
  • IAC_GR206 — This report is the same as GR_206 except that it is applicable only to interagency contracts. Used by health-related agencies only (agencies 529, 530 and 537).