Lesson 1: General Revenue (GR) Reconciliation

Applicability

The GR reconciliation applies only to D22 appropriated fund 0001 (general revenue fund). Funds other than appropriated fund 0001 do not report any legislative appropriation amounts on the balance sheet or the operating statement and therefore do not have a GR reconciliation. Universities must not include appropriations related to funds held outside the state treasury (for example, D23 fund 7999).

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