Lesson 3: GR Reconciliation Report – Columns B & C

Column B – Direct Strategy

Column B is limited to appropriations with a BUDG TYPE of A (appropriated) on the Appropriation Number Profile (20) screen in USAS. Generally, an appropriation has a BUDG TYPE of A if the appropriation is a direct strategy. All appropriations with A as indicator appear on Report 201A. If the indicator is incorrect in USAS, the Report 201A is not accurate. Contact your appropriation control officer to correct this error.

The following are line numbers required in Column B – Direct Strategy and some examples of how Sample Agency XXX reports line items and ties to GR Reconciliation reports.

Legislative Appropriations (PY Ending Asset Balance), line 100100

The amount on Line 100100 is the same total amount shown on Report 201A, APPN CASH AVAIL column, which reflects the prior fiscal year’s available appropriation cash as of 8/31/PY.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 100100, ties to the fiscal 20PY amount reported on its Report 201A in the APPN CASH AVAIL column total line.

If Sample Agency XXX notices that the GR Reconciliation report, line 100100 is not the same as Report 201A, Sample Agency XXX must investigate and correct the difference. There would only be a difference if:

• A D23 fund is inactivated. This is the most common reason for the difference because Report 201A only includes active D23 funds.
  To correct this difference, Sample Agency XXX:
  1. Identifies the appropriation year and appropriation number.
  2. Identifies the inactive D23 fund.
  3. Reactivates the D23 fund.
• A fund type is changed on a D23 fund that has appropriation activity posted to it.
  To correct this difference, Sample Agency XXX:
  1. Reviews the 20PY Report 201A.
  2. Compares the ending balance by fund type and appropriation number to the beginning balance by fund type and appropriation number.
  3. Identifies the D23 fund.
  4. Reviews the USAS D23 screen to see if the D23 fund has a different GAAP FUND TYPE between the prior fiscal year and the current fiscal year.
  5. Contacts its assigned financial reporting analyst if it still needs assistance.

Committed Legislative Appropriation Revenue, line 100300

The amount on Line 100300 is automatically recorded in USAS using T-code 462. The impact of this T-code is:

• A debit to GL account 9000 (Legislative Appropriations)
• A credit to GL account 6013 (Legislative Revenue/Transfer In)

The amount on this line does not include rider appropriations (which are reported on Line 100400) and must tie to the amount reported on Report 201A, ORIGINAL BUDGET column.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 100300, ties to the total of appropriations reported on Report 201A, ORIGINAL BUDGET column (not including the rider appropriations).

Riders Increasing Budget, line 100400

The amount on Line 100400 is unique to certain agencies depending on the General Appropriation Act (GAA). If Sample Agency XXX received any additional original budget through rider appropriations, it appears on this line and must tie to the amount Sample Agency XXX reported on Report 201A, ORIGINAL BUDGET column.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, Line 100400, ties to the total of the rider appropriations reported on Report 201A, ORIGINAL BUDGET column.

Budget Revisions, line 300100

The amount on line 300100 is unique to certain agencies depending on the GAA. Any amount that Sample Agency XXX reported on this line must tie to the:

• Amount reported on Report 201A, APPROPRIATION REVISIONS column
  —OR—
• Amount reported on Report 205, APPROPRIATION REVISIONS column

Both reports must reflect the same amount. In the GR Rec web application, click View to see this line details by both GL account and appropriation number.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 300100, ties to the amount reported on its Report 205 as the net of the APPROPRIATION REVISIONS column for all appropriation years.

Unexpended Balance (UB) Forward, line 300200

The amount on line 300200 must net to zero because the UB forward amounts moved out of the prior appropriation year and into the current appropriation year must equal. Any amount (other than zero) in this field indicates that the UB T-codes do not net to zero and possibly crossed funds or agencies.

Additionally, the amount on this line must tie to Report 201A, APPROPRIATION REVISIONS column.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 300200, for the UNEXPENDED BALANCE FORWARD (the balance moved from the prior appropriation year) ties to the calculated total of the prior appropriation year and the current appropriation year for Report 201A, APPROPRIATION REAPPROPRIATIONS column, which nets to zero.

Higher Education Assistance Fund Distribution, line 500000

Line 500000 is for institutions of higher education only. The amount reported on this line must tie to the same amount reported on either:

• Report 201A: Appropriation 13047, APPROPRIATION TRANSFERS column
  —OR—
• Report 203: APPROPRIATION TRANSFERS column

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 500000, ties to the amount reported on Report 201A, APPROPRIATION TRANSFERS column for appropriation 13047.

BRP Transfers Within the Agency, line 500100

The amount on line 500100 is the net amount transferred into the direct strategy appropriations from the receiving account appropriation 23102 for Benefit Replacement Pay (BRP). The amount on this line:

• Must tie to Report 203, APPROPRIATION TRANSFERS column.
• Has offsetting amounts in Column B — Direct Strategy and in Column H — BRP.
• Nets to zero in Column K — Calculated per Source, provided the agency returned funds correctly to the receiving account.

Example:

For fiscal 20CY, the amounts that Sample Agency XXX reported on the GR Reconciliation report for BRP TRANSFERS WITHIN THE AGENCY nets to zero in Column K — Calculated per Source.

Sample Agency XXX needs to eliminate the balances in legislative financing sources and legislative financing uses. These balances are automatically generated from the transfer of BRP between appropriation 23102 and its strategies.

Sample Agency XXX uses generic T-codes (457 and 459) and COBJ 9541 – BRP Transfer to eliminate balances in legislative revenue/transfer in (GL 6013) and legislative transfer out (GL 6053).

Note: Do not use an actual budget transfer T-code (such as 001, 003, 006, 009, 012, 015, 021, etc.), which generates T-codes 457 and 459.

See General Revenue, Eliminate Operating Statement Legislative Transfers within Agency (Excel) located in the AFR Reporting Requirements’ Annual Financial Report Working Papers .

Salary Increase Transfers Within the Agency, line 500200

This is the net amount that was transferred into the strategy appropriations from the receiving account appropriation. The amount on this line must tie to APPROPRIATION TRANSFERS column on Report 203. There are offsetting amounts in Column B and in Column I. This line nets to zero in Column K provided the agency returned funds correctly to the receiving account.

Example:

For fiscal 20CY, the amounts that Sample Agency XXX reported on the GR Reconciliation report for SALARY INCREASE TRANSFERS WITHIN THE AGENCY nets to zero in Column K — Calculated per Source.

Committed Budget Transfers In, line 500300

The amount on Line 500300 displays the net of transactions using T-codes 018 and 021 if:

• The BUDG TYPE for the appropriation number is A (appropriated) on the USAS Appropriation Number Profile (20) screen.
  —AND—
• The amount is not included on lines 500100 or 500200

In the GR Rec web application, click View to see this line’s details by both GL account and appropriation number.

The impact of Budgetary T-codes 018 and 012 are:

Committed Budget Transfers Out, line 500400

The amount on line 500400 displays the net of transactions using T-codes 012 and 015 if:

• The BUDG TYPE for the appropriation number is A (appropriated) on the USAS Appropriation Number Profile (20) screen.
  —AND—
• The amount is not included on line 500100 or 500200.

In the GR Rec web application, click View to see this line’s details by both GL account and appropriation number.

The impact of Budgetary T-codes 012 and 015 are:

Other Line Adjustments (FRS entry only), line 590000

As the name indicates, line 590000 can only be used by the Comptroller’s Financial Reporting section. This is true for all other columns in the reconciliation report.

Committed Appropriations Lapsed, line 600100

The amount on line 600100 includes all committed lapses processed during the current fiscal year for appropriations with a BUDG TYPE of A (appropriated) on the Appropriation Number Profile (20) in USAS. The amount on this line must tie to Report 201A, LAPSED APPROPRIATIONS column.

Example:

For fiscal 20CY, there is no Committed Appropriations Lapse on the GR Reconciliation report for Sample Agency XXX.

Appropriated Net Change in Cash, line 600200

The amount on line 600200 is the net of appropriated fund 0001 activity posting to CIST (GL 0045) for any appropriation with BUDG TYPE of A (appropriated) on the Appropriation Number Profile (20) in USAS. The amount on this line must tie to Report 201A, NET CHANGE IN CASH column.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 600200, ties to the amount reported on its fiscal 20CY Report 201A, NET CHANGE IN CASH column.

Computed Legislative Appropriations for Current Fiscal Year Ending Asset Balance (08/31/CY)

This line is a calculated field (for the Calculation I section) and represents the remaining direct strategy appropriation authority for the agency. The number on this line of the GR Reconciliation report must tie to Report 201A, APPN CASH AVAIL column.

Example:

For fiscal 20CY, the current year ending balance amount (at 08/31/20CY) that Sample Agency XXX reported on the Computed Legislative Appropriations line of the GR Reconciliation report ties to the amount reported on its fiscal 20CY Report 201A, APPN CASH AVAIL column.

Legislative Appropriation Balance at 08/31, line 700100

The amount on line 700100 represents the remaining direct strategy appropriation authority reflected on an agency’s balance sheet. This number must tie to Report 201A, APPN CASH AVAIL column.

Other Line Adjustments (FRS entry only), line 900000

As the name indicates, line 900000 can only be used by the Comptroller’s Financial Reporting section. This is true for all other columns in the GR Reconciliation report.

Computed Legislative Appropriation for current fiscal year ending asset balance (08/31/CY)

This line is a calculated field for the Calculation II section and represents the remaining appropriation authority for the agency. The amount on this line of the GR Reconciliation report must tie to:

• Report 201A, APPN CASH AVAIL column
  —AND—
• The Computed Ending Balance — Calculation I

Difference between Calculation I and Calculation II

This line is a calculated field for difference between the Calculation I and Calculation II columns. The amount on this line of the GR Reconciliation report must be zero in order to certify. If the amount on the GR Reconciliation report is not zero, analyze USAS transactions and determine any necessary adjustments.

For Column B, if this difference is not zero, it might indicate:

• A beginning balance problem
  —OR—
• An incorrect budget type indicator on the USAS Appropriation Number Profile (20) screen

To resolve, compare the fiscal 20PY Report 201A, APPN CASH AVAIL column, to the fiscal 20CY Report 201A, APPN CASH AVAIL column.

Note: The USAS accounts and balances display from the previous USAS cycle. To change a USAS account balance on a record, exit the GR Reconciliation web application and enter a USAS transaction. USAS must cycle a nightly batch process in order for the GR Reconciliation web application to update with the new USAS balance.

Next: Column C – Old Age Survivors Insurance (OASI)