Lesson 3: GR Reconciliation Report – Columns B & C

Column C — Old Age Survivors Insurance (OASI)

Column C — OASI includes information related to appropriation 91142 (OASI Match). This column also includes appropriation 81142 (IAC Benefit – OASI Match) for health-related agencies (agencies 529, 530, 537, and 538).

The following are the line numbers required in Column C 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 remaining spending authority for Sample Agency XXX (at Aug. 31 20PY), which the agency retained to cover prior fiscal year payables.

To verify the amounts against the USAS 62 screen:

1. Enter PY in the INQ TYPE field.
2. Enter the two-digit current fiscal year in the INQ YEAR field.
3. Add together any amounts for balance types 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES for all appropriation years.

TEXAS S062           UNIFORM STATEWIDE ACCOUNTING SYSTEM    
 LINK TO:                  APPROPRIATION RECORD INQUIRY                    PROD 
                                                                                
 AGY: XXX APPN YEAR: XX APPN #: XXXXX   GROUP INSURANCE                         
 APPR FUND:  FUND:         COMP SRCE/GRP:      LBB/COMP OBJ:               
 PRG CD:       LVL:                       ORG CD:      LVL:                     
  INQ TYPE: PY INQ YEAR: XX INQ MONTH: 11     NET CASH ACT:        1,272,541.91-
 REM CASH BASIS BUDG:               .00      APPN CASH AVAIL:          7,392.10 
 REM ACCR BASIS BUDG:        106,593.96- APPN ACCR CSH AVAIL:         99,201.86-
  REM ENC BASIS BUDG:        106,593.96- APPN ENC CASH AVAIL:         99,201.86-
 BT       TITLE                  AMOUNT BT       TITLE                  AMOUNT 
 04 APPN TRNFRS IN         1,300,791.91                                         
 11 EST COL REVENUE           20,857.90                                         
 12 CASH REVENUES             28,250.00                                         
 15 CASH EXPEND            1,194,197.95                                         
 16 CASH RSRVD - PR          106,593.96                                         
 17 ACCRUED EXPEND           106,593.96     

OASI Appropriation, line 200100

The amount on line 200100 is additional appropriation revenue for OASI and is only recognized to the extent of expenditures incurred by Sample Agency XXX. The Cash expenditures (GL 5500), accrued expenditures (GL 5501) and payroll accrued expenditures (GL 5505) are included for all appropriation years.

The amount on the GR Reconciliation report, line 200100, must tie to Report 206, APPROPRIATIONS EXPENDED column, for the OASI appropriation only.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, Line 200100, for OASI Appn 91142 ties to the amount Sample Agency XXX reported on its Report 206, the APPROPRIATIONS EXPENDED column.

APS 001 – (Other MOF – Fed Funds, etc.), line 200800

If Sample Agency XXX pays salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment may be required in USAS as required by the Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) .

The amount on line 200800 reflects this adjustment, which is the net of the following entries made for benefit appropriations (at Aug. 31, 20CY) for all appropriation years:

• Cash revenue (GL 5000) entries
• Accrued revenue (GL 5001) entries
• Cash transfer in (GL 6010) entries

If you have questions regarding necessary entries (as required by FPP A.021), contact your agency’s assigned appropriation control officer .

Appropriated Net Change in Cash, line 600200

The amount on line 600200 is the net of appropriated fund 0001 activity in CIST (GL 0045) for any OASI appropriation for all appropriation years, as detailed on the GR Reconciliation Report 204.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 600200, for OASI Appn 91142, ties to the total of the amounts reported on Report 204 for appropriation 91142 for all appropriation years.

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

This is a calculated field for the Calculation I section. This represents the OASI portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

OASI Payable, line 700200

The amount on line 700200 is all amounts (at Aug. 31, 20CY) in balance types 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES, for appropriation 91142 (OASI Match) for all appropriation years. To verify the amount against the USAS 62 screen:

1. Enter YA (yearly activity) in the INQ TYPE field.
2. Enter the two-digit current fiscal year in the INQ YEAR field.
3. Total all amounts for balance types 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES for all appropriation years.

This is the remaining spending authority for Sample Agency XXX (at Aug. 31, 20PY), retained to cover prior fiscal year payables.

TEXAS S062           UNIFORM STATEWIDE ACCOUNTING SYSTEM    
 LINK TO:                  APPROPRIATION RECORD INQUIRY                    PROD 
                                                                                
 AGY: XXX APPN YEAR: XX APPN #: XXXXX GROUP INSURANCE                         
 APPR FUND:  FUND:         COMP SRCE/GRP:      LBB/COMP OBJ:               
 PRG CD:       LVL:                       ORG CD:      LVL:                     
  INQ TYPE: YA INQ YEAR: XX NQ MONTH:        NET CASH ACT:          135,380.51 
 REM CASH BASIS BUDG:        152,330.51      APPN CASH AVAIL:       129,080.51 
 REM ACCR BASIS BUDG:        258,924.47 APPN ACCR CSH AVAIL:        235,674.47 
  REM ENC BASIS BUDG:        258,924.47 APPN ENC CASH AVAIL:        235,674.47 
 BT       TITLE                  AMOUNT BT       TITLE                  AMOUNT 
 04 APPN TRNFRS IN             6,300.00-                                        
 11 EST COL REVENUE                 .00                                         
 12 CASH REVENUES             23,250.00-                                        
 15 CASH EXPEND               52,036.55-                                        
 16 CASH RSRVD - PR          106,593.96-                                        
 17 ACCRUED EXPEND           106,593.96-     

Other — APS 001 Adjustments, line 700900

The amount on line 700900 represents the adjustment required for agencies that pay salaries from methods of finance other than appropriated fund 0001. The amount is calculated from the accrued revenue (GL 5001) entries made to the benefit appropriation for all appropriation years.

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

This is a calculated field for the Calculation II section. This represents the OASI portion of the remaining appropriation authority balance. Each agency is allowed to retain enough budget to cover its payroll-related costs payable at fiscal year-end.

Difference Between Calculation I and Calculation II

This is a calculated field for the column and the amount must be zero in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

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