Lesson 2: Reconciliation Report Layout & Required Information

The following statewide GR-related reports run automatically and are available via secure file transfer protocol (SFTP) in mid-September. These reports contain the detail of USAS data to back up the values presented in GR reconciliation report.

GR Query Reports

• Report 201A – This report ties to GR reconciliation’s Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31) row in Direct Strategy (column B) and provides beginning balances, fiscal year activity and ending balances for direct strategy appropriations by fund type.
• Report 201D22 – This report is the same as the Report 201A, except that it replaces the Generally Accepted Accounting Principles (GAAP) fund with the appropriated fund.
• Report 201N – This report ties to GR reconciliation’s Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31) row in columns C–J and provides beginning balances, fiscal year activity and ending balances for unappropriated and non-budgeted appropriations.
• Report 202 – This report ties expenditures shown on the report to GR reconciliation’s BRP Appropriation row, line 200600, in BRP (column H) and Other (column J). This report provides current fiscal year activity for BRP expenditures in all appropriation years.
• Report 202A – This report ties to GR reconciliation’s Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31) in BRP (column H). This report is used to determine if an agency needs to return or request additional BRP.
• Report 203 – This report provides a listing of appropriation transfers.
• Report 204 – This report ties to GR reconciliation’s Total Net Change in Cash row, line 600900, in Amount as Adjusted (column M). This report shows the current year net change in cash (GL 0045) for appropriated fund 0001.
• Report 205 – This report ties Appropriations Revisions shown on the report to GR reconciliation’s Budget Revisions, line 300100. This report provides a listing of appropriation revisions and appropriations transferred to a new year (unexpended balance forward).
• Report 206 – This report ties the Appropriations Expended column of the report to GR reconciliation’s Payroll Related Revenue, lines 200100–200700, in columns C–H.
• Report 223 – This report is only used by universities and provides balances by appropriation and appropriation year for retirement contribution offset, self-insured GIP expenditures, budget transfers and other appropriation adjustments in appropriated fund 0001.
• IAC_GR202 – This report is only used by health-related agencies (agencies 529, 530 and 537) and is the same as Report 202, except that it only applies to interagency contracts.
• IAC_GR206 – This report is used by health-related agencies only (agencies 529, 530 and 537) and is the same as Report 206, except that it only applies to interagency contracts.

Note: A negative balance on Report 202A means the agency must return funds to the receiving account and then to agency 902 (Comptroller’s office) for that specific appropriation year. A positive balance on this report means the agency must transfer more funds from the receiving account. If there is not a balance in the receiving account that can be transferred to the direct strategies, request the funds from agency 902 (Comptroller’s office) for that specific appropriation year.

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