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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

USAS

Appropriation Information

Appropriation information is primarily gathered by appropriation number, balance type and appropriation year. Appropriation cash revenues, cash expenditures and accrued expenditures are the primary focus of the Comptroller’s Appropriation Control section and the other oversight agencies. Appropriation information is closely monitored for accuracy by appropriation number and COBJ.

Accrued expenditure and encumbrance information is reported in USAS by appropriation number, program code and balance type. Therefore, enter the amounts of binding encumbrances and payables using the correct fund, strategy and object code with non-generic T-codes that post to balance types. Perform any adjustments with these same T-codes.

Per Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019), the deadline for entering fourth quarter/year-end binding encumbrances and payables is Oct. 30. For GR consolidated agencies, however, binding encumbrances and payables must be entered in USAS by Sept. 30 to meet the annual financial report submission deadline. Once the annual financial report is submitted to the Comptroller’s office, agencies cannot enter transactions in USAS for fiscal 20CY.

As appropriation information depends on balance types associated with general ledger accounts, GAAP-based financial information with generic T-codes can be corrected while appropriation information remains in error. This is because generic T-code entries adjust general ledger accounts but they do not post balance types. Be cautious when using generic T-codes for adjustments because the entry does not correct any errors that may exist in appropriation information.

While appropriation numbers and program codes or strategies are related, there is not always a one-to-one relationship. Multiple appropriation numbers can have one program code or multiple program codes can have one appropriation number. Appropriation number and program code are also accounted for in two separate structures; therefore, appropriation information could be correct while program code/strategy information is incorrect, or vice versa.