The amounts reflected in the direct strategy column on line numbers 100300–700100 are extracted from USAS. These amounts must match the GR query titled Strategy Appropriations Activity Appropriated Fund 0001, Report 201A. Since this query should foot across, the amounts in this column do not require any agency adjustments.

Budget Type Indicator

Column B is limited to appropriations with a BUDG TYPE of A on the Appropriation Number Profile (20) screen. If this indicator is incorrect on the 20 screen, the report is not accurate. If your agency has an appropriation with the incorrect BUDG TYPE, contact your appropriation control officer (ACO) to correct this error. For more information on budget type indicators, see BUDG TYPE field description in the USAS Coding Instructions.

Generally, an appropriation has a BUDG TYPE of A for “appropriated” if the appropriation is a direct strategy and any remaining budget is included in fund balance. All appropriations with a BUDG TYPE of A appear on Report 201A.

An appropriation has a BUDG TYPE of N for “non-budgeted” or U for “unappropriated” if the budget in that appropriation is available only to the extent of expenditures (for example, payroll-related cost appropriations) or if any remaining budget in the appropriation is not available for the agency to keep and spend (for example, budget reduction accounts, unappropriated, etc.). All appropriations with a BUDG TYPE of N or U appear on Report 201N.

Line Numbers

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the direct strategy from the 20PY Report 201A, column 8. This number is the same as the direct strategy from the 20CY Report 201A, column 5. If line 100100 is not the same as Report 201A, the difference must be investigated and corrected. There would be a difference if:

• [Most common] If a D23 fund with an appropriation balance is inactivated — because Report 201A only includes active D23 funds. To correct this difference, identify the AY and appropriation number first, then identify the inactive D23 fund. Once the inactive D23 fund is identified, it can then be reactivated.
  • Compare each AY and appropriation number ending balance on the 20PY Report 201A to each AY and appropriation number ending balance on the 20CY Report 201A to identify differences.
  • Run a query of all prior fiscal year active D23 funds, and of all current fiscal year inactive D23 funds and compare the two reports to identify D23 funds that are active in the prior fiscal year but are inactive in the current fiscal year.
  • Enter the fund number, AY and appropriation number on the Appropriation Agency Detail Inquiry (67) screen or the Agency/Fund Record Inquiry (69) screen to verify if there is an appropriation balance. If so, re-activate the respective D23 fund on the Fund Profile (D23) screen.
  • Rerun Report 201A to verify that the report now matches line 100100. If it does not, repeat steps a–c.
• If a fund type is changed on a fund that has appropriation activity posted to it. To correct this difference:
  • Compare the 20PY Report 201A ending balance by fund type and appropriation number to the 20CY Report 201A beginning balance by fund type and appropriation number.
  • Identify the D23 fund and inquire on the D23 screen to see if the fund has a different GAAP FUND TYPE between the prior fiscal year and the current fiscal year.
  • Review the current fiscal year Report 201A for the new fund type and see if the difference is in the new fund type. If the change in fund type is correct, request your financial reporting analyst to make “FRS only” entries to line 590000 and/or 900000 for the two fund types involved to move beginning balances as needed. If the fund type is not correct, contact your financial reporting analyst for assistance.

Committed Legislative Appropriation Revenue, line 100300 This contains the amounts used with the original budget transaction codes (T-codes) 001 and 003. The amount on this line must tie to column 6 on Report 201A. T-code 001 establishes appropriation budget and appropriation cash. T-code 003 reduces appropriation cash. Therefore, the net of T-codes 001 and 003 is the amount of appropriation cash that the agency does not have to collect in order to have spending authority. This amount matches the original budget found in the General Appropriations Act (GAA), which is shown as “general revenue fund” in an agency’s method of finance.

The amount on this line is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

Riders Increasing Budget, line 100400 This is unique to certain agencies depending on the GAA. Tie the amount on this line to column 6 on Report 201A. If the Appropriation Number Profile (20) screen BUDG TYPE has an A and the appropriated fund is 0001, then the agency may have an amount in this field. If the agency received any additional original budget (T-codes 001 and 003) through rider appropriations, it appears on this line.

Budget Revisions, line 300100 This is unique to certain agencies depending on the GAA. The net of T-codes 006 and 009 appears on this line. Any amount on this line should tie to either column 5 “Appropriation Revisions,” on Report 201A or the column 1 “Appropriations Revisions” on Report 205. Both of these reports should have the same amount listed on them. Click Detail to view the detail of this line item by agency general ledger account and appropriation number.

Unexpended Balance (UB) Forward, line 300200 Tie the amount on this line to column 8, “Appropriation Reappropriations,” on Report 201A. Since these are UB forward amounts and what is moved out of a prior AY into a current AY should equal, the amount on this line should net to zero. Use T-codes 040-043 when the agency has authority to move budget balances into the next AY. If the entries are done correctly, generally this amount is zero. An amount other than zero in this field indicates that UB T-codes do not net to zero and possibly crossed funds or agencies. Click Detail to view the detail of this line item by agency general ledger account and appropriation number.

Higher Education Assistance Fund Distribution, line 500000 Some institutions of higher education participate in this constitutional appropriation. Money is transferred in from agency 902 with a T-code 018. The amount on this line is for institutions of higher education only and should tie to appropriation 13047 in column 7 “Appropriation Transfers,” on Report 201A or column 1 “Appropriation Transfers” on Report 203, (AGL order). Both reports should have the same amounts.

BRP Transfers Within the Agency, line 500100 Column B is the net amount transferred into the direct strategy appropriations from the receiving account appropriation 23102 for BRP. Tie the total on this line to column 8, “Appropriation Transfers,” on Report 203. There are offsetting amounts in column B and in column H for BRP. This line nets to zero in column K provided the agency returned funds correctly to the receiving account using T-codes 012R and 018R rather than 012 and 018. If proper T-codes were not used, this row does not net to zero. The agency needs to eliminate the balances in legislative financing sources and legislative financing uses. These balances are automatically generated from the transfer of BRP between appropriation 23102 and its strategies. Use generic T-codes that post general ledger accounts and not budget. See General Revenue, Eliminate Operating Statement Legislative Transfers within Agency located in Working Papers. BRP appropriation revenue is automatically entered in column H, line 200600, to the extent of expenditures.

Salary Increase Transfers Within the Agency, line 500200 Column B is the net amount that was transferred into the strategy appropriations from the receiving account appropriation. Tie the total on this line to column 8, “Appropriation Transfers,” on Report 203. There are offsetting amounts in column B and in column I. This line nets to zero in column K provided the agency returned funds correctly to the receiving account using T-codes 012R and 018R rather than 012 and 018. If proper T-codes were not used, this row does not net to zero. The agency needs to eliminate the balances in legislative financing sources and legislative financing uses. These balances are automatically generated from the transfer of the salary increase between the receiving account and its strategies. Generic T-codes that post general ledger accounts and not budget need to be used. See General Revenue, Eliminate Operating Statement Legislative Transfers within Agency located in Working Papers.

Committed Budget Transfers In, line 500300 The net of transactions using T-codes 018 and 021 appears on this line if the BUDG TYPE for the appropriation number is A and the amount is not included on lines 500100 or 500200. Click Detail to view the detail of this line item by general ledger account and appropriation number to see the transactions within the agency that need to be eliminated. See column L, row 500300 for details.

Committed Budget Transfers Out, line 500400 The net of transactions using T-codes 012 and 015 appears on this line if the BUDG TYPE for the appropriation number is A. Click Detail to view the detail of this line item by agency general ledger account and appropriation number to see the transactions within the agency that need to be eliminated. See column L, row 500400 for details.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only.

Committed Appropriations Lapsed, line 600100 Tie the amount on this line to column 7, “Lapsed Appropriations,” on Report 201A. This line includes all committed lapses processed during the fiscal year with T-code 036 for appropriations with a BUDG TYPE of A. Generally, lapses are not backdated to the previous fiscal year. The legislative appropriation balance on the balance sheet reflects the authority available as of midnight on Aug. 31 and unobligated balances are not technically subject to lapse until Sept. 1. If there is a known lapse at Aug. 31, however, the agency may choose to either enter that lapse prior to Aug. 31 or backdate the entry to the previous fiscal year as long as the entry is done before the GR reconciliation is completed.

The amount on this line is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 464

6087 Lapsed Appropriations
9000 Legislative Appropriations

Appropriated Net Change in Cash, line 600200 Tie the amount on this line to column 6, “Net Change In Cash,” on Report 201A. This is the net of appropriated fund 0001 activity posting to CIST (GL 0045) for any appropriation with BUDG TYPE of A. Report 204 provides the detail by AY and appropriation number.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. It is the sum of the prior fiscal year balance plus or minus net activity for the fiscal year. This represents the remaining direct strategy appropriation authority for an agency. This number ties to column 8 on Report 201A.

Legislative Appropriation Balance at 08/31, line 700100 This represents the remaining direct strategy appropriation authority reflected on an agency’s balance sheet. This number ties to column 8 on Report 201A.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriation for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section and represents the remaining appropriation authority for the agency. The amount should tie to column 8 on Report 201A and to the computed ending balance – calculation I.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments. For column B, if this difference is not zero, it could indicate a beginning balance problem or an incorrect budget type indicator on the Appropriation Number Profile (20) screen. Compare the prior fiscal year Report 201A, column 8, to the current fiscal year Report 201A, column 8.

Note: For Health-Related Agencies Only (Agencies 529, 530 and 537): This column also includes appropriation 81142.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the remaining spending authority for the agency at Aug. 31 20PY, retained to cover prior fiscal year payables. This amount is comprised of BT 16 and BT 17 as reported on the Appropriation Record Inquiry (62) screen when PY is entered in the INQ TYPE field and CY is entered in the INQ YEAR field.

OASI Appropriation, line 200100 Tie the amount to the “Appropriations Expended” column on Report 206, for the OASI appropriation only. Legislative revenue is not recognized in excess of the amount of related OASI expenditures. Cash expenditures (GL 5500, BT 15), accrued expenditures (GL 5501, BT 17) and payroll accrued expenditures (GL 5505, BT 16) are included in this amount for all AYs.

The amount transferred from agency 902 is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

The budget T-codes between the agency and agency 902 generate T-code 462, which posts the legislative appropriation revenue in USAS. If budget is due back to agency 902, post the budget transfer (using T-codes 018R) to fiscal year 20CY. T-code 018R generates T-code 462R and automatically records a reduction to the additional appropriation revenue GAAP source/object. After these entries post, the OASI additional appropriation revenue in USAS will match the amount on Line 200100. Ideally, the budgetary T-codes generate transactions to reflect the correct legislative revenue amount for the AFR. Generic entries may still be required if agencies have substantial activity in prior AYs (such as extensive supplemental payrolls) or if Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) entries were not made on a cash basis.

APS 001 – (Other MOF – Fed Funds, etc.), line 200800 If an agency pays salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment may be required in USAS per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021). This line reflects the net of cash revenue (GL 5000, BT 12), accrued revenue (GL 5001, BT 14) and cash transfer (GL 6010, BT20) entries made to the benefit appropriation at Aug. 31 for all AYs. If there are questions regarding necessary FPP A.021 entries, contact your appropriation control officer.

Total Additional Legislative Appropriations Revenue This is a calculated subtotal within the column and the amount that must tie to COBJ 9420 on the operating statement.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only.

Appropriated Net Change in Cash, line 600200 This is the net of appropriated fund 0001 activity in CIST (GL 0045) for any OASI appropriation for all AYs. Report 204 provides more detail for this line.

Computed Legislative Appropriation for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. This represents the OASI portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

OASI Payable, line 700200 This is for amounts in BT 16 and BT 17 for all AYs for appropriation 91142 at Aug. 31, 20CY. The amount can be verified against the 62 screen by entering YA in the INQ TYPE field and CY in the INQ YEAR field and totaling any amounts for BT 16 and BT 17 for all AYs. This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables.

Other — APS 001 Adjustments, line 700900 This is for amounts in accrued revenue (GL 5001, BT 14) at Aug. 31 for all AYs. Any appropriated fund 0001 reimbursements not made on a cash basis before Aug. 31, 20CY, are made on an accrual basis per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) using a T-code that posts to BT 14. Review FPP A.021 reimbursements to ensure they are in proportion to the agency’s non-GR funding sources.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriation for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section. This represents the OASI portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Difference Between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

Note: For Health-Related Agencies Only (Agencies 529, 530 and 537): This column also includes appropriation 80327.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables. This amount is comprised of BT 16 and BT 17 as reported on the 62 screen when PY is entered in the INQ TYPE field and CY is entered in the INQ YEAR field.

Retirement Appropriation, line 200200 Tie this amount to the “Appropriations Expended” column on Report 206, expended for the retirement appropriations only. Legislative revenue is not recognized in excess of the amount of related retirement expenditures. Cash expenditures (GL 5500, BT 15), accrued expenditures (GL 5501, BT 17) and payroll accrued expenditures (GL 5505, BT 16) are included in this amount for all AYs. This line is for agencies receiving a transfer in of appropriations from agency 327 for retirement and then making expenditures through the payroll process, similar to OASI.

The amount transferred from agency 327 is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

The budget T-codes between the retirement systems and the agency generate T-code 462, which posts the legislative appropriation revenue in USAS. If budget is due back to agency 327, post the budget transfer (using T-code 018R) to fiscal 20CY. T-code 018R generates T-code 462R and automatically records a reduction to the additional appropriation revenue GAAP source/object. After these entries post, the retirement additional appropriation revenue in USAS will match the amount on line 200200. Ideally, the budgetary T-codes generate transactions to reflect the correct legislative revenue amount for the AFR. Generic adjustments may still be required if agencies have substantial activity in prior AYs (such as extensive supplemental payrolls) or if Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) entries were not made on a cash basis.

APS 001 – (Other MOF – Fed Funds, etc.), line 200800 If agencies pay salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment may be required in USAS according to Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021). This field reflects the net of cash revenue (GL 5000, BT 12), accrued revenue (GL 5001, BT 14) and cash transfer (GL 6010, BT 20) entries made to the benefit appropriation at Aug. 31 for all AYs. If there are questions regarding necessary FPP A.021 entries that need to be made, contact your appropriation control officer.

Retirement Contribution, line 400100 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS). Report the amount paid on the university’s behalf on this line. The amount is populated by the university using reports received from ERS.

Payroll-Related Costs Reversed, line 400900 (Universities Only) This is a calculated total for lines 400100 through 400300 multiplied by “-1.” Lines 400100 to 400300 are the revenue recognition amounts and line 400900 is the payroll expenditure amount subtracted from lines 400100 to 400300. Since these lines (400100 to 400900) represent payments made on behalf of the reporting agency, there is a net effect of zero to the current fiscal year ending asset balance. There is an amount on this line only if universities choose to populate lines 400100, 400200 and/or 400300. For further information, see column M, line 400900.

Total Additional Legislative Appropriations Revenue This is a calculated subtotal within the column and the amount that must tie to COBJ 9435 on the operating statement.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only.

Appropriated Net Change in Cash, line 600200 This is the net of appropriated fund 0001 activity in CIST (GL 0045) for any retirement appropriation for all AYs.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. This represents the retirement portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Retirement Payable, line 700300 This is for amounts in BT 16 and BT 17 for all retirement appropriations for all AYs at Aug. 31, 20CY. The amount can be verified against the 62 screen by entering YA in the INQ TYPE field and CY in the INQ YEAR field and totaling any amounts for BT 16 and BT 17 for all AYs. This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables.

Other – APS 001 Adjustments, line 700900 This is for amounts in accrued revenue (GL 5001, BT 14) at Aug. 31, 20CY, for all AYs. Any appropriated fund 0001 reimbursements not made on a cash basis before Aug. 31, 20CY, are made on an accrual basis per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) using a T-code that posts to BT 14. Review FPP A.021 reimbursements to ensure they are in proportion to the agency’s non-GR funding sources.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section. This represents the retirement portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables. This amount is comprised of BT 16 and BT 17 as reported on the 62 screen when PY is entered in the INQ TYPE field and CY is entered in the INQ YEAR field.

ORP Appropriation, line 200300 Legislative revenue is not recognized in excess of the amount of related ORP expenditures. Cash expenditures (GL 5500, BT 15), accrued expenditures (GL 5501, BT 17) and payroll accrued expenditures (GL 5505, BT 16) are included in this amount for all AYs.

The amount transferred from agency 902 is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

The budget T-codes between the agency and agency 902 generate T-code 462 and posts the legislative appropriation revenue in USAS. If budget is due back to agency 902, post the budget transfer (using T-code 018R) to fiscal 20CY. T-code 018R generates T-code 462R and automatically records a reduction to the additional appropriation revenue GAAP source/object. After these entries post, the ORP additional appropriation revenue in USAS will match the amount on line 200300. Ideally, the budgetary T-codes generate transactions to reflect the correct legislative revenue amount for the AFR. Generic adjustments may still be required if an agency has substantial activity in prior AYs (such as extensive supplemental payrolls) or if FPP A.021 entries were not made on a cash basis.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only.

Appropriated Net Change in Cash, line 600200 This is the net of appropriated fund 0001 activity in CIST (GL 0045) for appropriation 97646 for all AYs.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. It represents the ORP portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

ORP Payable, line 700700 This is for amounts in BT 16 and BT 17 for appropriation 97646 for all AYs at Aug. 31, 20CY. The amount can be verified against the 62 screen by entering YA in the INQ TYPE field and CY in the INQ YEAR field and totaling any amounts for BT 16 and BT 17 for all AYs. This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables.

Other – APS 001 Adjustments, line 700900 This is for amounts in accrued revenue (GL 5001, BT 14) at Aug. 31, 20CY, for all AYs. Any appropriated fund 0001 reimbursements not made on a cash basis before Aug. 31, 20CY, are made on an accrual basis per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) using a T-code that posts to BT 14. Review FPP A.021 reimbursements to ensure they are in proportion to the agency’s non-GR funding sources.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section. It represents the ORP portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

Note: For Health-Related Agencies Only (Agencies 529, 530 and 537): This column also includes appropriation 89327.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables. The amount is comprised of BT 16 and BT 17 as reported on the 62 screen when PY is entered in the INQ TYPE field and CY is entered in the INQ YEAR field.

Insurance/SKIP Appropriation, line 200400 Tie the amount to the “Appropriations Expended” column on Report 206, expended for insurance and SKIP only. Legislative revenue is not recognized in excess of the amount of related insurance and SKIP expenditures. Cash expenditures (GL 5500, BT 15), accrued expenditures (GL 5501, BT 17) and payroll accrued expenditures (GL 5505, BT 16) are included in this amount for all AYs. This line is for agencies receiving a transfer in of appropriations from agency 327 for insurance and SKIP and then making expenditures through the payroll process, similar to OASI.

The amount transferred from agency 327 is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

The budget T-codes between the agency and agency 327 generate T-code 462 and posts the legislative appropriation revenue in USAS. If budget is due back to agency 327, post the budget transfer (using T-code 018R) to fiscal 20CY. T-code 018R generates T-code 462R and automatically records a reduction to the additional appropriation revenue GAAP source/object. After these entries post, the insurance additional appropriation revenue in USAS will match the amount on line 200400. Ideally, the budgetary T-codes generate transactions to reflect the correct legislative revenue amount for the AFR. Generic adjustments may still be required if an agency has substantial activity in prior AYs (such as extensive supplemental payrolls) or if Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) entries were not made on a cash basis.

APS 001 – (Other MOF – Fed Funds, etc.), line 200800 If an agency pays salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment may be required in USAS per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021). This field reflects the net of cash revenue (GL 5000, BT 12), accrued revenue (GL 5001, BT 14) and cash transfer (GL 6010, BT 20) entries made to the benefit appropriation at Aug. 31 20CY, for all AYs. If there are questions regarding necessary FPP A.021 entries, contact your appropriation control officer.

Group Insurance Contribution, line 400200 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS). Report amounts paid on the university’s behalf on this line. This amount is populated by the university using reports received from ERS.

Total Additional Legislative Appropriations Revenue This is a calculated subtotal within the column and the amount that must tie to COBJ 9425 on the operating statement.

Payroll-Related Costs Reversed, line 400900 (Universities Only) This is a calculated total for lines 400100 through 400300 to be deducted from the asset balance. This line recognizes payroll expenditures for payments made by other agencies for payroll-related costs, whereas lines 400100 to 400300 are an addition to the asset balance since they represent revenue. There is an amount on this line only if universities choose to populate lines 400100, 400200 and/or 400300. For further information, see column M, line 400900.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only.

Appropriated Net Change in Cash, line 600200 This is the net of appropriated fund 0001 activity in CIST (GL 0045) for appropriations 99327 and 98327 for all AYs. Detail for these amounts can be found on Report 204.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. It represents the insurance portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Insurance/SKIP Payable, line 700400 This is for amounts in BT 16 and BT 17 for appropriations 99327 and 98327 for all AYs at Aug. 31, 20CY. The amount can be verified against the 62 screen by entering YA in the INQ TYPE field and CY in the INQ YEAR field and totaling any amounts for BT 16 and BT 17 for all AYs. This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables.

Other – APS 001 Adjustments, line 700900 This is for amounts in accrued revenue (GL 5001, BT 14) at Aug. 31, 20CY, for all AYs. Any appropriated fund 0001 reimbursements not made on a cash basis before Aug. 31, 20CY, are made on an accrual basis per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) using a T-code that posts to BT 14. Review FPP A.021 reimbursements to ensure they are in proportion to the agency’s non-GR funding sources.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section. It represents the insurance portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables. The amount is comprised of BT 16 and BT 17 as reported on the 62 screen when PY is entered in the INQ TYPE field and CY is entered in the INQ YEAR field.

Self-Insured – Group Insurance Program (GIP), line 200500 Legislative revenue is not recognized in excess of the amount of related GIP expenditures. Cash expenditures (GL 5500, BT 15), accrued expenditures (GL 5501, BT 17) and payroll accrued expenditures (GL 5505, BT 16) are included in this amount for all AYs.

The amount transferred from agency 902 is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

The budget T-codes between the agency and agency 902 generate T-code 462, which posts the legislative appropriation revenue in USAS. If budget is due back to agency 902, post the budget transfer (using T-code 018R) to fiscal 20CY. T-code 018R generates T-code 462R and automatically records a reduction to the additional appropriation revenue GAAP source/object. After these entries post, the GIP additional appropriation revenue in USAS will match the amount on line 200500. Ideally, the budgetary T-codes generate transactions to reflect the correct legislative revenue amount for the AFR. Generic adjustments may still be required if an agency has substantial activity in prior AYs (such as extensive supplemental payrolls) or if Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) entries were not made on a cash basis.

Total Additional Legislative Appropriations Revenue This is a calculated subtotal within the column and the amount that must tie to GAAP source/object 0006 on the operating statement.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only.

Appropriated Net Change in Cash, line 600200 This is the net of appropriated fund 0001 activity in CIST (GL 0045) for appropriation 95002 for all AYs. Detail for these amounts can be found on Report 204.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. It represents the GIP portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at year-end.

Self-Insured – Group Insurance Program, line 700500 This is for amounts in BT 16 and BT 17 for all AYs at Aug. 31, 20CY. The amount can be verified against the 62 screen by entering YA in the INQ TYPE field and CY in the INQ YEAR field and totaling any amounts for BT 16 and BT 17 for all AYs. This is the remaining spending authority for the agency at Aug. 31, 20PY, retained to cover prior fiscal year payables.

Other – APS 001 Adjustments, line 700900 This is for amounts in accrued revenue (GL 5001, BT 14) at Aug. 31, 20CY, for all AYs. Any appropriated fund 0001 reimbursements not made on a cash basis before Aug. 31, 20CY, are made on an accrual basis per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) using a T-code that posts to BT 14.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section. It represents the GIP portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

Note: For Health-Related Agencies Only (Agencies 529, 530 and 537): This column also includes appropriation 83102.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the remaining spending authority for the agency at Aug. 31, 20PY. The adjustment is calculated in relation to the strategy appropriations. It is the amount that is payable to or receivable from the receiving account. The prior year ending asset balance is hard coded from the audited USAS balance, rather than uploaded from the prior fiscal year GR Reconciliation web application ending balance.

BRP Appropriation, line 200600 Tie the amount on this line to the “BRP Expenditures” column on Report 202. The “BRP Expenditures” column includes the following for all AYs:

• Cash expenditures (GL 5500, BT 15)
• Accrued expenditures (GL 5501, BT 17)
• Payroll accrued expenditures (GL 5505, BT 16)

Legislative revenue is not recognized in excess of the amount of related BRP expenditures (COBJ 7050).

The amount transferred from agency 902 is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

The budget T-codes between the agency and agency 902 generate T-code 462, which posts the legislative appropriation revenue in USAS. If budget in the receiving account is due back to agency 902, post the budget transfer (using T-code 018R) to fiscal 20CY. T-code 018R generates T-code 462R and automatically records a reduction to the additional appropriation revenue GAAP source/object. After these entries post, the BRP additional appropriation revenue in USAS will match the amount on line 200600. Ideally, the budgetary T-codes generate transactions to reflect the correct legislative revenue amount for the AFR. Generic adjustments may still be required if agencies have substantial activity in prior AYs (such as extensive supplemental payrolls) or if Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) entries were not made on a cash basis. If additional budget is needed, use T-code 018.

APS 001 – (Other MOF – Fed Funds, etc.), line 200800 If agencies pay salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment may be required in USAS per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021). This field reflects the net of cash revenue (GL 5000, BT 12), accrued revenue (GL 5001, BT 14) and cash transfer (GL 6010, BT 20) entries made to the BRP appropriation at Aug. 31, 20CY, for all AYs. If there are questions regarding necessary FPP A.021 entries, contact your appropriation control officer.

Total Additional Legislative Appropriations Revenue This is a calculated subtotal within the column and the amount that must tie to COBJ 9440 on the operating statement. If it does not tie, determine if any T-code 015 USAS transactions were made. Because T-code 015 (collected budget) transactions are not recognized as “above the line” APS 001 line items in the GR Reconciliation web application, total additional legislative appropriations revenue will not tie to GAAP source/object 0006 on the operating statement. If T-code 015 transactions are correct, request your financial reporting analyst to make an entry on the “FRS only” line for the amount of these transactions. The amount on line 590000 (less any restatements) added to the total additional legislative appropriations revenue amount should tie to GAAP source/object 0006 on the operating statement. The occurrence of COBJ 9442 on the operating statement is an indication that a Financial Reporting section entry on line 590000 may be necessary.

BRP Transfers Within the Agency, line 500100 This is the actual activity for BRP transfers within an agency into or out of appropriation 23102.

The T-codes related to BRP transfers are presented in the table below:

The proper procedure for moving BRP from the receiving account into a direct strategy is to use T-code 012, transfer out for appropriation 23102 and T-code 018, transfer in for the direct strategy appropriation. To return funds to the receiving account from a direct strategy, the same process is used except using reversals (Rs) (such as T-code 018R with direct strategy, T-code 012R with appropriation 23102). To return funds to the Comptroller’s office (agency 902), the same process using reversals (Rs) is used (such as T-code 018R with appropriation 23102, T-code 012R with agency 902). By following this process, the amount in BT 03 per the 62 screen equals the expenditures after any excess budget is returned. If proper T-codes were not used to move BRP budget between agency 902, the receiving account and the direct strategy appropriations, the BT amounts on Report 202A are not reliable. If this situation occurs, contact your financial reporting analyst to run budget adjustments document reports for detailed analysis and corrections.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only. For more information, see Total Additional Legislative Appropriations Revenue.

Appropriated Net Change in Cash, line 600200 This is the net of appropriated fund 0001 activity in CIST (GL 0045) for appropriation 23102 for all AYs. Details for these amounts can be found on Report 204.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. It represents the BRP portion of the remaining appropriation authority balance. A positive balance indicates expenditures exceeded the transfers from the receiving account to the direct strategies. Transfer additional BRP amounts from the receiving account into the direct strategies. If there is not an available balance in the receiving account, request an additional transfer from agency 902.

BRP Appropriation Adjustment, line 700600 Agency enters this field. To determine the adjustment amount for each AY, compare the cumulative expenditures for all fiscal years in COBJ 7050 to the amount transferred out of appropriation 23102 into the direct strategy appropriations. The adjustment amount is in relation to the strategy appropriations balance. If there is budget in excess of expenditures that was moved into the strategy appropriations, the strategy appropriation’s appropriation cash available per Report 201A is overstated and causes a negative BRP adjustment for calculation II. If not enough budget was moved into strategy appropriations to cover BRP expenditures, the strategy appropriation’s appropriation cash available per Report 201A is understated and causes a positive BRP adjustment for calculation II.

Obtain the cumulative expenditures amount on Report 202A from rows with COBJ 7050 beside them or from adding multiple fiscal years’ amounts per Report 202. Obtain the cumulative budget transfers on Report 202A from the rows with appropriation 23102 and without a COBJ beside them or from the 62 screen, BT 03, appropriation transfers out amount. The net of the two amounts is the total of the column for that AY.

Note: Report 202A does not take FPP A.021 (APS 001) adjustments into consideration. FPP A.021 (APS 001) adjustments are entered on line 700900. BRP is subject to FPP A.021 (APS 001) reimbursements and they are made in proportion to non-GR funding sources.

 Agency XXX
FY CY BRP Adjustment
Report 202A

                       Appn        Appd                                          
AGY         AY         Num         Fd         COBJ         AY CY         AY PY   
XXX         06         13001       0001       7050             0.00          0.00
            06         13001                  7050         4,080.02          0.00
            02         13001                  7050             0.00          0.00
            03         13001                  7050             0.00          0.00
            07         13001                  7050             0.00      2,040.95
            02         13001                  7050             0.00          0.00
            06         13002                  7050         1,107.12          0.00
            07         13002                  7050             0.00      3,329.46
            04         13002                  7050             0.00          0.00
            02         13002                  7050             0.00          0.00
            07         23102                                   0.00     -5,664.41
            06         23102                              -5,187.14          0.00

                                   APPD FUND 0001 TOTAL        0.00       -294.00

For the sample agency report shown above, the adjustment amount of a negative $294.00 for line 700600 can be handled one of two ways:

1. If salaries for the current AY are not complete and additional funds may be needed during 20FY for the current AY, there is no need to return budget only to request additional funds in 20FY for the current AY. If this is your agency’s situation, then enter the negative $294.00 amount on line 700600. Once current AY salaries are paid in 20FY and the final excess budget amount can be determined, budget can be returned to agency 902 with a 20FY effective date.
2. If salaries for the current AY are complete and the final excess budget can be accurately calculated, return the budget to the receiving account and then to agency 902 and post it to 20CY. Once the excess budget is returned, re-calculate the BRP adjustment. If the budget is returned correctly, the adjustment amount now equals zero. Enter 0 (zero) on line 700600 and complete the GR reconciliation process.

This adjustment is calculated in relation to the strategy appropriations. It is the amount payable to or receivable from the receiving account.

Attention: A positive balance indicates additional BRP must be transferred into the direct strategies. A negative balance indicates amounts must be transferred out of the direct strategies back into the receiving account.

Other – APS 001 Adjustments, line 700900 This is for amounts in accrued revenue (GL 5001, BT 14) at Aug. 31, 20CY, for all AYs. Any appropriated fund 0001 reimbursements not made on a cash basis before Aug. 31, 20CY, are made on an accrual basis per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) using a T-code that posts to BT 14. Review FPP A.021 reimbursements to ensure they are in proportion to the agency’s non-GR funding sources.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section. It represents the BRP portion of the remaining appropriation authority balance.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the remaining spending authority for the agency at Aug. 31, 20PY. This adjustment is calculated in relation to the strategy appropriations. It is the amount that is payable to or receivable from the receiving account. The prior year ending asset balance is hard coded from the audited USAS balance, rather than uploaded from the prior fiscal year GR Reconciliation web application ending balance.

Salary Increase, line 200700 There is no specific COBJ for the salary increase like there is for BRP, so the amount cannot be tied to any report or query from USAS. The agency must use its own records to input this field. Legislative revenue is not recognized in excess of the amount of related salary increase expenditures. Cash expenditures (GL 5500, BT 15), accrued expenditures (GL 5501, BT 17) and payroll accrued expenditures (GL 5505, BT 16) are included in this amount for all AYs.

The amount transferred from agency 902 is automatically recorded in USAS with the following T-code for AFR purposes:

T-code 462

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In

The budget T-codes between the agency and agency 902 generate T-code 462, which posts legislative appropriation revenue to USAS. If budget is due back to agency 902, post the budget transfer (using T-code 018R) to fiscal 20CY. T-code 018R generates T-code 462R and automatically records a reduction to the additional appropriation revenue GAAP source/object. After these entries post, the salary increase additional appropriation revenue in USAS will match the amount on line 200700. Ideally, the budgetary T-codes generate transactions to reflect the correct legislative revenue amount for the AFR. Generic adjustments may be required if your agency has substantial activity in prior AYs (such as extensive supplemental payrolls) or if Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) entries were not made on a cash basis. If additional budget is needed, use T-code 018.

APS 001 – (Other MOF – Fed Funds, etc.), line 200800 If an agency pays salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment may be required in USAS per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021). This field reflects the net of cash revenue (GL 5000, BT 12), accrued revenue (GL 5001, BT 14) and cash transfer (GL 6010, BT 20) entries made to the salary increase appropriation at Aug. 31, 20CY, for all AYs. If there are questions regarding necessary FPP A.021 entries, contact your appropriation control officer.

Total Additional Legislative Appropriations Revenue This is a calculated subtotal within the column and the amount that should tie to COBJ 9445 on the operating statement. Use the column amount, not the 200700 (Salary Increase Appropriation) amount because there may be FPP A.021 amounts and/or “FRS only” amounts. If the amounts do not tie, determine if any T-code 015 USAS transactions were made. Because T-code 015 (collected budget) transactions are not recognized as “above the line” APS 001 line items in the GR Reconciliation web application, total additional legislative appropriations revenue will not tie to GAAP source/object 0006 on the operating statement. If T-code 015 transactions are correct, request your financial reporting analyst to make an entry on the “FRS only” line for the amount of these transactions. The amount on line 590000 (less any restatements) added to the total legislative additional appropriations revenue amount should tie to GAAP source/object 0006 on the operating statement. The occurrence of COBJ 9447 on the operating statement is an indication that a Financial Reporting section entry on line 590000 may be necessary.

Salary Increase Transfers Within the Agency, line 500200 This is the actual activity for salary increase transfers within an agency into or out of salary increase appropriations.

Note: Salary increase appropriations are generally rider appropriations that are set up on the USAS 20 profile with BUDG TYPE N and include “Salary Increase” the appropriation title. Since salary increase appropriation numbers are set up as ‘2+(Session) +Rider number’, the appropriation numbers change each session.

Ensure the correct T-codes were used. Budget T-codes for the prior fiscal year are inactivated on Oct. 30. If incorrect T-codes were used, the incorrect entries are not able to be reversed in the current fiscal year and reentered with the correct T-codes once the budget T-codes are inactivated.

The T-codes related to salary increase transfers are shown in the table below:

Incorrect items in this column are difficult to identify because the 62 screen looks correct even when the agency does not use the correct T-codes between salary increase appropriations and agency 902 and/or salary increase appropriations and direct strategies.

The transfer in from agency 902 on the 62 screen salary increase appropriations is not in the GR Reconciliation web application but it is the amount reported on the operating statement as additional appropriation revenue. Also, the appropriation revenue (line 200700) in the GR Reconciliation web application is an agency input amount and is not the transfer in from agency 902 reported on the 62 screen for salary increase appropriations.

Report 203 can be used to verify that correct T-codes were used. Where salary increase appropriations appear and the T-code is 018, the AGL must be 90200010. If the T-code is 012, the AGL must be XXX00010 where XXX is the agency number. For any exceptions, contact your financial reporting analyst and request to run an AE query to find any documents with incorrect T-codes. The agency prepares USAS transactions to correct the T-codes between the agency and agency 902; however, these corrections must be entered by the agency’s ACO.

Click Detail in the direct strategies column for transfers in and transfers out to verify that amounts equal. If incorrect T-codes were used, the transfers in and out within the agency for salary increase will not equal.

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only. For more information, see Total Additional Legislative Appropriations Revenue.

Appropriated Net Change in Cash, line 600200 This is the net of appropriated fund 0001 activity in CIST (GL 0045) for salary increase appropriations for all AYs. Detail for this amount can be found on Report 204.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section. It represents the salary increase portion of the remaining appropriation authority balance. A positive balance indicates additional salary increase amounts must be transferred into the direct strategies. A negative balance indicates amounts must be transferred out of the direct strategies back into the receiving account.

Salary Increase Adjustment, line 700800 This is an agency input field and represents the additional amount needed to cover salary increase expenditures (positive amount) in a direct strategy or the amount to be returned from a direct strategy for the salary increase appropriation that is not needed to cover salary increase expenditures (negative amount). The amount cannot be traced to any report. This is different from BRP, which can be traced to Report 202A.

Other – APS 001 Adjustments, line 700900 This is for amounts in accrued revenue (GL 5001, BT 14) at Aug. 31, 20CY, for all AYs. Any appropriated fund 0001 reimbursements not made on a cash basis before Aug. 31, 20CY, are made on an accrual basis per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) using a T-code that posts to BT 14. Review FPP A.021 reimbursements to ensure they are in proportion to the agency’s non-GR funding sources.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section. It represents the salary increase portion of the remaining appropriation authority balance. A positive balance indicates additional salary increase must be transferred into the direct strategies. A negative balance indicates amounts must be transferred out of the direct strategies back into the receiving account.

Difference between Calculations I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

General Revenue Reimbursement for Statewide Allocated Costs (SWCAP) (FPP A.022), which is updated annually, requires each agency to indicate the basis used to allocate the agency’s statewide cost and use that basis to distribute its statewide cost among sources of funding on the Statewide Cost Allocation Worksheet form. All appropriations included in this column must have a budget indicator of U or N on the Appropriation Number Profile (20) screen.

Column J Other is used to record the GR activity for the SWCAP reimbursements.

Other appropriations that have a specific end date appear in the Other column.

Legislative Appropriations (PY Ending Asset Balance), line 100100 Any amounts here are adjustments to the prior fiscal year asset balance not reflected in other columns. For example, adjustments for unappropriated cash or earned federal funds that remained in the accounting system from the prior fiscal year may appear here. This amount must equal the cash balance in unappropriated appropriations other than 91142, 90327, 91327, 94327, 97646, 99327, 95002, 23102 and salary increase appropriations.

Beginning balances are hard coded from the audited USAS balances, rather than uploaded from the prior fiscal year GR Reconciliation web application ending balances. The hard-coded amount is the audited prior fiscal year ending balance in GL 9000.

Riders Decreasing Budget, line 100500 This is unique to certain agencies depending on the GAA. If the USAS Appropriation Number Profile (20) screen displays the BUDG TYPE field with a valid value of N and the appropriated fund of 0001, the GR Reconciliation web application displays an amount in this field. This amount can be verified on the GR 201N report. The GR Reconciliation web application displays an amount in this field for agencies that have appropriation reductions.

Note: Riders increasing budget must be set up on the USAS 20 profile with BUDG TYPE A and are included in the Direct Strategy, column B, line 100400. Riders increasing budget are not included in column J since no field exists for this purpose in the GR Reconciliation web application.

APS 001 – (Other MOF – Fed Funds, etc.), line 200800 If an agency pays salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment in USAS may be required per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021). This field reflects the net of cash revenue (GL 5000, BT 12), accrued revenue (GL 5001, BT 14) and cash transfer (GL 6010, BT 20) entries made to the benefit appropriation at Aug. 31, 20CY, for all AYs. If there are questions regarding necessary FPP A.021 entries, contact your appropriation control officer.

Unemployment Contribution, line 400300 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS). The amount is from annual unemployment expense information received from the Texas Workforce Commission (TWC). This amount represents the university’s total unemployment expense for the fiscal year.

Payroll-Related Costs Reversed, line 400900 (Universities Only) This is equal to line 400300 multiplied by “-1” to be deducted from the asset balance of this column. This line displays an amount only if universities choose to populate lines 400100, 400200 and/or 400300. For additional information see column M, line 400900.

This line recognizes payroll expenditures for payments made by other agencies for payroll-related costs, whereas lines 400100 to 400300 are an addition to the asset balance since they represent the revenue side.

Committed Budget Transfers In, line 500300 This includes the net of appropriated fund 0001 budget transfers using T-codes 018 and 021 where the budget indicator for the appropriation number is other than A and the appropriation number is not addressed in columns C through I. The amounts on these lines are automatically recorded in USAS with the following T-codes:

For Transfers In (original entry using T-code 018)

T-code 021 posts the opposite generated transaction when used.

T-code 462 (generated entry)

9000 Legislative Appropriations
6013 Legislative Revenue/Legislative Transfers In
(AGL is required specifying the agency and the fund from which the budget was transferred)

Committed Budget Transfers Out, line 500400 This includes the net of appropriated fund 0001 budget transfers using T-codes 012 and 015 where the budget indicator for the appropriation number is other than A and the appropriation number is not addressed in columns C through I. The amounts on these lines are automatically recorded in USAS with the following T-codes:

For Transfers Out (original entry using T-code 012)

T-code 015 posts the opposite generated transaction when used.

T-code 456 (generated entry)

6053 Legislative Transfer Out
(An AGL is required specifying the agency and the fund to which the budget was transferred) 9000 Legislative Appropriations

Other Line Adjustments (FRS entry only), line 590000 For Financial Reporting section entry only.

Unappropriated Net Change in Cash, line 600300 This is activity for appropriations 00000, 99906, 99907 and 99908.

Earned Federal Funds Net Change in Cash, line 600400 This is activity for appropriation 70000.

Other Net Change in Cash, line 600500 This represents the net change in cash not entered on any of the other lines for net change in cash.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation I section.

Unappropriated Net Change in Cash, line 701000 This is activity for appropriations 00000, 99906, 99907 and 99908 for calculation II.

Earned Federal Funds, line 701100 This is activity for appropriation 70000. The assumption is that this amount will be swept to agency 902 in the current year.

Other Net Change in Cash, line 701200 This represents the net change in cash not entered on any of the other lines for net change in cash.

Other Line Adjustments (FRS entry only), line 900000 For Financial Reporting section entry only.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field for the calculation II section.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

The line numbers are calculations from previous columns and line numbers.

Total of Net Change in Cash lines, sum of lines 600200 to 600500 The sum of lines 600200 to 600500 ties to Report 204. Review Report 204 for potential adjustments (such as cash activity in appropriation numbers for unappropriated or earned federal funds). Enter all cash activity in the GR Reconciliation web application to ensure that your agency properly accounts for all activity. Enter any cash amounts in the adjustments column that must be adjusted in order to correctly reflect an agency’s appropriation authority.

Enter the sum of lines 600200 to 600500 in column K in USAS with the following T-code:

T-code 463

0048 Legislative Cash
9000 Legislative Appropriations

Retirement Contribution, line 400100 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS). As per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021), an adjustment is necessary if revenues were collected from methods of finance other than GR to support the amount in column D. The reimbursement to appropriated fund 0001 is in proportion to any non-GR methods of finance. If the reimbursement was not made on a cash basis by Aug. 31, 20CY, record an accrual in USAS as per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021). See instructions for line 200800, column D. If the correct reimbursement amount is not included on line 200800, column D, record the adjustment here.

Group Insurance Contribution, line 400200 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS). As per Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021), an adjustment is necessary if revenues were collected from methods of finance other than GR to support the amount in column F. The reimbursement to appropriated fund 0001 is in proportion to any non-GR methods of finance. If the reimbursement was not made on a cash basis by Aug. 31, 20CY, record an accrual in USAS as per FPP A.021. See instructions for line 200800, column F. If the correct reimbursement amount is not included on line 200800, column F, record the adjustment here.

Unemployment Contribution, line 400300 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS). If an employee is paid with federal funds, special funds or local funds, the university is responsible for 100 percent of any unemployment claims. If an employee is paid strictly from general revenue (with no federal funds), the university is responsible for 50 percent of any unemployment claims.

TWC bills agencies for unemployment reimbursement quarterly. Reimbursements to TWC are made under the requirements set by Reimbursements for Unemployment Compensation Payments (APS 003) (FPP A.035). Deduct any cash payments or accruals to TWC from general revenue, special or local funds.

Enter the total amount reimbursed to TWC as a negative number in the GR Reconciliation web application, column L.

Committed Budget Transfers In, line 500300 Agency enters this field. When budget transfers are within the same agency, GAAP fund (D24) and GAAP fund type (D21) (such as between receiving appropriations and direct strategies) process USAS entries to eliminate the generated AFR transactions for that activity.

To eliminate the legislative financing sources accounting impact, use the following generic T-code with USAS COBJ 9410 (this elimination does not affect the budget that was originally transferred with T-code 018 and 021). Include an AGL (using your own agency number and fund) in the USAS entry:

T-code 459

6013 Legislative Revenue/Legislative Transfer-In
9000 Legislative Appropriations

Committed Budget Transfers Out, line 500400 Agency enters this field. When budget transfers are within the same agency, GAAP fund (D24) and GAAP fund type (D21) (such as between receiving appropriations and direct strategies) process USAS entries to eliminate the generated AFR transactions for that activity.

To eliminate the legislative financing uses accounting impact, use the following generic T-code with USAS COBJ 9515 (this elimination does not affect the budget that was originally transferred with T-code 012 and 015). Include an AGL (using your own agency number and fund) in the USAS entry:

T-code 457

9000 Legislative Appropriations
6053 Legislative Transfer Out

Net Change in Cash, lines 600300 through 600500 The amounts on these lines represent any adjustment to unappropriated net change in cash that:

• The agency does not have authority to collect but the amount is included in the GR Reconciliation web application column J balance on lines 600300 through 600500
  –OR–
• The agency has the authority to collect but the amount is not included in the GR Reconciliation web application in any other column on lines 600300 through 600500

Note: Petty Cash Increase/Decrease – A petty cash increase or decrease is included on line 600500 in the GR Reconciliation web application and may be reflected with COBJ 9498 from T-code 462 (generated from T-code 006) on the operating statement, but is not included in the additional legislative appropriations revenue section in the GR Reconciliation. Because appropriation 94992 should not affect an agency’s appropriation authority, the increase or decrease should be offset with an entry to line 590000 to make the total additional legislative appropriations revenue match the operating statement. It must also be entered to line 900000 to balance column L. Contact your financial reporting analyst to enter the amount of the increase or decrease to lines 590000 and 900000. For more information, see Petty Cash Account (APS 010) (FPP A.044).

Earned Federal Funds Net Change in Cash (Appn 70000), line 600400 Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) details that all Earned Federal Funds (EFFs) are swept at current fiscal year-end.

If the amounts swept were reported as legislative transfers out in the GR Reconciliation web application for the prior fiscal year, a reversal needs to be made in the GR Reconciliation web application of the current fiscal year for the actual cash transfer that reduced the appropriation authority balance for an amount that was not included in the beginning balance due to the transfer out entry in the prior fiscal year.

The amount in column J is not appropriated to the agency; therefore, this amount is not included in the total legislative appropriation ending balance. Exclude the EFF from the legislative appropriation ending balance by entering the opposite of the column J amount in column L, line 500400 “Committed Budget Transfers Out.” The cash in column J nets to zero with the transfer out in column K. The adjustment is not made on line 600400 for the effect of EFF on legislative appropriations because the total net change in cash would not tie to Report 204.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) This is a calculated field summing the beginning balance and all the current fiscal year activity. The calculated ending balances in column J “Other” and column L “Adjustments” are totaled to obtain next fiscal year’s beginning balance for column J. It is necessary to identify, and to make an entry in USAS (if possible), all unappropriated appropriations that have remaining balances and need to be moved out to a future fiscal year. Once entries are made, the updated GR Reconciliation web application will present corrected balances.

Legislative Appropriation Balance and OASI Payable at 08/31, lines 701000 through 701200 The amounts on these lines represents adjustments to net change in cash activity in appropriations other than a direct strategy or benefit appropriation and are similar to the explanations for lines 600300 through 600500 in calculation I.

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY) The calculated ending balances in column J “Other” and column L “Adjustments” are totaled to obtain the next year’s beginning balance for column J. It is necessary to identify and make an entry in USAS (if possible), all unappropriated appropriations that have remaining balances and need to be moved out to a future fiscal year. Once entries are made, the updated GR Reconciliation web application will present corrected balances.

Column M is a critical column. The amounts in column M must be recorded in every agency’s AFR. This column is the product of balancing each of the other columns and is viewed as the final numbers. All the line numbers are calculated fields from all the other columns.

Legislative Appropriations (PY Ending Asset Balance), line 100100 This is the prior fiscal year ending asset balance that was used for the ACFR. Verify this amount ties to the agency’s PY AFR. If it does not tie, a USAS entry may be necessary to process a restatement.

Committed Legislative Appropriation Revenue, line 100300 This is the amount of original budget found in the GAA that is shown as “general revenue fund” in the agency’s method of finance.

Riders Increasing Budget, line 100400 This is the amount that ties to the GAA for additional budget the agency received through riders (appropriation number 20000 to 39999) having budget type indicator of A.

Riders Decreasing Budget, line 100500 This is the amount that equals any budget reductions the agency may have had. This row should be negative and is shown as a reduction of the original budget. If an amount is missing, it may indicate the T-code 001R entry was not made to the reduction account. Use USAS COBJ 9415 when making entries.

Original Appropriation Revenue Total This is the amount that equals the GAAP source/object 0005 (governmental) or 1210 (proprietary), which is original appropriations on the operating statement (Governmental DAFR8590 or Proprietary DAFR8600).

Retirement Contribution, line 400100 and Group Insurance Contribution, line 400200 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS).

Unemployment Contribution, line 400300 (Universities Only) This field is optional and used when the university chooses to populate this information in the GR Reconciliation web application in order to match the hard copy AFR (even though the amount is not entered in USAS). The amount presented in column M for this line should be:

Amount on Workforce Commission’s Report (column J)
Less Amounts reimbursed by Agency to Workforce Commission (FPP A.035) (column L)
= Amount paid on the university’s behalf

Total Additional Legislative Appropriations Revenue This is the amount that equals the GAAP source/object 0006 (governmental) or 1212 (proprietary), which is additional appropriations on the operating statement (Governmental DAFR8590 or Proprietary DAFR8600).

A difference will exist for universities that manually entered the “paid on behalf payroll-related cost” amounts in the GR Reconciliation web application. If there are significant differences between what the Comptroller’s Financial Reporting section expects and what is actually reported in the agency’s AFR for “paid on behalf payroll-related costs,” the Financial Reporting section will request a schedule to be submitted reconciling the USAS data to the agency’s hard copy AFR.

Payroll-Related Costs Reversed, line 400900 (Universities Only) This is a total for lines 400100 through 400300 multiplied by “-1.” Lines 400100 to 400300 are the revenue recognition amounts and line 400900 is the payroll expenditure amount subtracted from lines 400100 to 400300 so that the net effect to the ending balance is zero in the column. This line will have an amount only if universities choose to populate lines 400100, 400200 and/or 400300.

Agencies
For “paid on behalf payroll-related costs,” agencies do not:

• Make entries in USAS for those amounts
• Enter those amounts in the GR Reconciliation web application
• Report the payments in its hard copy AFR

However, if the agency produces an audited AFR, and appropriated fund 0001 is included within that AFR, the agency may include “paid on behalf payroll-related costs” in its hard copy AFR. If you have questions about “paid on behalf payroll-related costs,” contact your financial report analyst.

Universities
Each university must report “paid on behalf payroll-related costs” in its hard copy AFR (for consistency among all universities) but must not record those costs in USAS. If there are significant differences between what the Comptroller’s Financial Reporting section expects and what is actually reported in the university’s AFR for “paid on behalf payroll-related costs,” the Financial Reporting section will request a schedule to be submitted reconciling the USAS data to the university’s hard copy AFR. Reporting the “paid on behalf payroll-related cost” in the GR Reconciliation web application is optional for universities.

BRP Transfers and Salary/Longevity Increase Transfers Within the Agency, lines 500100 and 500200 These lines must net to zero.

Committed Budget Transfers In, line 500300 This line includes the net of transactions using T-codes 018 and 021. Only transfers reported in the AFR (transfers between agencies or another appropriated fund) appear in this row. Thus, if there are transfers within the same GAAP fund and GAAP fund type, enter general ledger (not budget) elimination entries. See column L, row 500300 for details.

Committed Budget Transfers Out, line 500400 This line includes the net of transactions using T-codes 012 and 015. Only transfers reported in the AFR (transfers between agencies or another appropriated fund) appear in this row. Thus, if there are transfers within the same GAAP fund and GAAP fund type, enter general ledger (not budget) elimination entries. See column L, row 500400 for details.

Committed Appropriations Lapsed, line 600100 This line includes all committed lapses processed during the fiscal year. This amount is shown on the operating statement in the AFR as lapses under GAAP source/object 0600 for governmental or 1395 for proprietary.

Net Change in Cash, lines 600200, 600300, 600400 & 600500 This is the total net change of appropriated fund 0001 activity in CIST (GL 0045) for all AYs. If the net amount of these lines in column M for net change in cash is negative, the agency must enter the following T-code in USAS for that negative amount:

If the net amount of these lines in column M for net change in cash is positive, the agency must enter the following T-code in USAS for that positive amount:

The net of appropriated fund 0001 general ledger accounts 0045 (CIST) and 0048 (legislative cash) must equal zero. Do not use GL 0047 for appropriated fund 0001. The Comptroller’s office (agency 902) is the controlling agency for appropriated fund 0001. Therefore, agencies must not have a balance for appropriated fund 0001 in USAS. When an agency completes its USAS certification, it is certifying that it does not have a cash balance in appropriated fund 0001. For additional information, see General Revenue, Net Change in Cash located in Working Papers.

Note: If the agency uses agency fund 0369 that rolls to GAAP fund 0001, when reconciling GLs 0045 and 0048 for GAAP fund 0001, these two GLs will not net to zero, since agency fund 0369 does not roll to appropriated fund 0001 and therefore will not have postings to GL 0048.

Computed Legislative Appropriations for the Balance Sheet This is the total amount that is reported as an asset on the balance sheet as legislative appropriations, USAS GL 9000.

Difference between Calculation I and Calculation II This is a calculated field for the column and the amount must be zero in all columns in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.