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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 8 – Certify

Once you reconcile and verify your data:

  1. Click the Main Menu button.
  2. Click Certify to access the certification page (sample shown below).
  3. Review the certification statement on the certification page.
  4. Enter the name, title and phone number for the individual responsible for the GR certification.
  5. Select Certify. A message with the following information appears:
    • Agency number and name
    • Status: certified
    • Date and time
    • Name, title and phone number as entered in #4 above

Once a certification is accepted, no additions, updates or deletions are allowed. Coordinate any changes after this point with your financial reporting analyst. Viewing and downloading are still allowed after the certification process is complete.

General Revenue Certification
Due on or before Nov. 1, 20CY

I certify that for the above agency, the following items were completed and the amounts per the General Revenue Certification web application will be presented in the agency’s Annual Financial Report (AFR) that will be submitted to the Comptroller of Public Accounts on or before Nov. 1, 20CY.

  • All GAAP fund types were reconciled, including suspense funds.
  • Every column balances to zero within each GAAP fund type.
  • All FPP A.021 (APS 001, Federal Funds and other MOF Reimbursements) and FPP A.010 (APS 011, Benefits Proportional by Method of Finance) entries that will be reflected in the AFR were entered into USAS so they will be reflected in the database and included in the reconciled numbers.
  • The following items per the GR Certification web application agree to the respective lines on the AFR:
    • Committed Legislative Appropriation Revenue
    • Total Additional Legislative Appropriation Revenue
    • HEAF Appropriations (Higher Ed only)
    • Committed Appropriations Lapsed
    • Committed Budget Transfers In from another agency are reported as Legislative Transfers In
    • Committed Budget Transfers Out to another agency are reported as Legislative Transfers Out
    • Computed Legislative Appropriations are reported as the asset balance
  • To the extent budget transfers were made within the same agency and fund type, eliminate the AFR impact reported in Column L with adjustments entered in USAS.
  • All adjustments that may require explanation have descriptions added to the “Comments” column.
  • USAS entries were made for most adjustments to the Net Change in Cash rows with explanations in the “Comments” column when necessary.
  • The information contained in the GR database was thoroughly reviewed and is complete.

The online certification process must be completed on or before Nov. 1, 20CY. After that date, agency access to the application is suspended.

Certification is not final until the message “Status: Certified” appears after clicking the Certify button. If certain conditions are not met, the certification fails and an error message displays.

Once the agency certifies, agency input entries are no longer allowed; however, downloading and online viewing are still permitted. If a problem is discovered, contact your financial reporting analyst for assistance.