General Revenue Reconciliation Tutorial
Lesson 2: Reconciliation Report Layout & Required Information
Layout
The GR reconciliation design consists of two parts as provided in the following illustrations: Calculation I, Calculation II. The difference between the totals for Calculation I and Calculation II must be zero when the reconciliation process is complete. This section explains the components of layout.
Calculation I
| Item Description Appropriation Numbers |
Line Number | Direct Strategy (B) |
OASI 91142 (C) |
Retirement 90327 91327 94327 (D) |
ORP (Article III only) 97646 (E) |
Insurance (HE non self-insured only) 99327, 98327 (F) |
GIP (Self-Insured HE only) 95002 (G) |
BRP (Agency only) 23102 (H) |
Salary Increase (I) |
Other (J) |
Calculated Per Source (K) |
Adj (L) |
Amt As Adj (M) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Legislative Appropriations (PY Ending Asset Balance) | 100100 | ACFR | ACFR | ACFR | ACFR | ACFR | ACFR | ACFR | ACFR | ACFR | |||
| Committed Legislative Appropriation Revenue | 100300 | U-201A | |||||||||||
| Riders Increasing Budget | 100400 | U-201A | |||||||||||
| Riders Decreasing Budget | 100500 | U-201N | |||||||||||
| Total Original Appropriation Revenue | C | C | C | C | C | C | C | C | C | C | C | C | |
| Additional Legislative Appropriation Revenue | |||||||||||||
| Payroll-Related Revenue | |||||||||||||
| OASI Appropriation | 200100 | U-SW1 | |||||||||||
| Retirement Appropriation | 200200 | U-SW1 | |||||||||||
| ORP Appropriation | 200300 | U-SW1 | |||||||||||
| Insurance/SKIP Appropriation | 200400 | U-SW1 | |||||||||||
| Self-Insured – Group Insurance Program | 200500 | U-SW1 | |||||||||||
| BRP Appropriation | 200600 | U-SW1 | |||||||||||
| Salary Increase | 200700 | A | |||||||||||
| APS 001 – (Other MOF – Fed Funds, etc.) | 200800 | U-SW4 | U-SW4 | U-SW4 | U-SW4 | U-SW4 | U-SW4 | U-SW4 | U-SW4 | ||||
| Budget Revisions | 300100 | U-201A | |||||||||||
| Unexpended Balance (UB) Forward | 300200 | U-201A | |||||||||||
| Payments on behalf of agency | |||||||||||||
| Retirement Contribution (Optional entry by universities) | 400100 | A | A | ||||||||||
| Group Insurance Contribution (Optional entry by universities) | 400200 | A | A | ||||||||||
| Unemployment Contribution (Optional entry by universities) | 400300 | A | A | ||||||||||
| Total Additional Legislative Appropriation Revenue | C | C | C | C | C | C | C | C | C | C | C | C | |
| Payroll-Related Costs Reversed (400100-400300)*-1 | 400900 | C | C | C | C | C | C | C | C | C | C | C | C |
| Higher Education Assistance Fund Distribution | 500000 | U-203 | A | ||||||||||
| BRP Transfers Within the Agency | 500100 | U-203 | U-203 | ||||||||||
| Salary Increase Transfers Within the Agency | 500200 | U-203 | U-203 | ||||||||||
| Committed Budget Transfers In | 500300 | U-203 | U-203 | A | |||||||||
| Committed Budget Transfers Out | 500400 | U-203 | U-203 | A | |||||||||
| Other Line Adjustments (FRS entry only) | 590000 | F | F | F | F | F | F | F | F | F | F | ||
| Committed Appropriations Lapsed | 600100 | U-201A | |||||||||||
| Appropriated Net Change in Cash (Columns B-I) | 600200 | U-201A | U-204 | U-204 | U-204 | U-204 | U-204 | U-204 | U-204 | U-204 | |||
| Unappropriated Net Change in Cash ( appn # 00000, 60000,99906-8) | 600300 | U-204 | A | ||||||||||
| Earned Federal Funds Net Change in Cash (appn 70000) | 600400 | U-204 | A | ||||||||||
| Other Net Change in Cash | 600500 | U-204 | A | ||||||||||
| Total Net Change in Cash | 600900 | C | C | C | C | C | C | C | C | C | C | C | C |
| Computed Leg Appn for Balance Sheet (asset bal 08/31) | C | C | C | C | C | C | C | C | C | C | C | C | |
|
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Calculation II
| Item Description Appropriation Numbers |
Line Number | Direct Strategy (B) |
OASI 91142 (C) |
Retirement 90327 91327 94327 (D) |
ORP (Article III only) 97646 (E) |
Insurance (HE non self-insured only) 99327, 98327 (F) |
GIP (Self-Insured HE only) 95002 (G) |
BRP (Agency only) 23102 (H) |
Salary Increase (I) |
Other (J) |
Calculated Per Source (K) |
Adj (L) |
Amt As Adj (M) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Legislative Appropriation Balance - at 08/31/CY | 700100 | U-201A | |||||||||||
| OASI Payable | 700200 | U-SW2 | |||||||||||
| Retirement Payable | 700300 | U-SW2 | |||||||||||
| Insurance/SKIP Payable | 700400 | U-SW2 | |||||||||||
| Self-Insured – Group Insurance Program | 700500 | U-SW2 | |||||||||||
| BRP Appropriation Adjustment | 700600 | A | A | ||||||||||
| ORP Payable | 700700 | U-SW2 | |||||||||||
| Salary Increase Adjustment | 700800 | A | |||||||||||
| Other – APS 001 Adjustments | 700900 | U-SW3 | U-SW3 | U-SW3 | U-SW3 | U-SW3 | U-SW3 | U-SW3 | U-SW3 | ||||
| Unappropriated Net Change in Cash ( appn # 00000, 99906-8) | 701000 | U-204 | A | ||||||||||
| Earned Fed Funds 70000 Apprn Adj | 701100 | U-204 | A | ||||||||||
| Other Net Change in Cash | 701200 | U-204 | A | ||||||||||
| Other Line Adjustments (FRS entry only) | 900000 | F | F | F | F | F | F | F | F | F | F | ||
| Computed Leg Appn for Balance Sheet (asset bal 08/31) | C | C | C | C | C | C | C | C | C | C | C | C | |
| Difference between Calc I & Calc II | C | C | C | C | C | C | C | C | C | C | C | C | |
|
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Calculation I
Calculation I can be thought of as the operating statement calculation of the GR reconciliation, which is comprised of the audited prior year legislative appropriations balance (GL 9000) and all current fiscal year operating statement activity including:
- Legislative appropriation revenue
- Additional appropriation revenue
- Lapses
- Legislative transfers in/out
Calculation II
Calculation II calculates the ending legislative appropriation balance per the Appropriation Inquiry (62) screen in USAS. Calculation II relates to the balance sheet.
Columns
A column is associated with each category of legislative appropriations to assist with identification. Each column is independently addressed within the GR reconciliation web application (for example, the direct strategy category is column B).
Rows
Each row has a specific six-digit line number (for example, budget revisions are found in line number 300100).