Lesson 4: GR Reconciliation Report – Columns D & E

Column D – Retirement

Column D encompasses information related to appropriations:

• 90327 (State Retirement)
• 91327 (LECOS Retirement)
• 94327 (Judicial Retirement, Plan II)
• 80327 (IAC Benefit – State Retirement) for health-related agencies (agencies 529, 530 and 537)

The following are line numbers required in Column D 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

This 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 

Retirement Appropriation, line 200200

Line 200200 is for agencies that received a transfer in of appropriations (from agency 327 – ERS) for retirement and then making expenditures through the payroll process. Additional appropriation revenue for retirement is only recognized to the extent of expenditures incurred by the agency. Include the following account for all appropriation years:

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 200200, must tie to Report 206, Appropriations Expended column, for the retirement appropriations only.

Example:

For Fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, Line 200200, ties to the amount Sample Agency XXX reported on its Report 206, APPROPRIATIONS EXPENDED column.

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

If an agency pays salaries from methods of finance other than general revenue in appropriated fund 0001, an adjustment may be required in USAS according to Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) . The line reflects this adjustment, which is the net of cash revenue (GL 5000), accrued revenue (GL 5001) and cash transfer in (GL 6010) entries made to the benefit appropriation (at Aug. 31, 20CY) for all appropriation years.

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

Retirement Contribution, line 400100

This is an optional field and used only by universities. Line 400100 is used when a university choose to populate the information in order to match the hard copy AFR (even though the amount is not entered in USAS). This field can be completed using a report from agency 327 (ERS) for the amount paid on the university’s behalf for retiree and service fees.

Payroll-Related Costs Reversed, line 400900

Line 400900 recognizes payroll expenditures for payments made by other agencies for payroll-related costs, whereas lines 400100 through 400300 are an addition to the asset balance, since they represent revenue. Line 400900 is a calculated total for lines 400100 through 400300 multiplied by “-1.” There is only an amount on this line if the university choose to populate lines 400100, 400200 and/or 400300.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, Line 400900, is calculated based on the sum of the amounts for lines 400100 through 400300.

Appropriated Net Change in Cash, line 600200

This is the net of appropriated fund 0001 activity in CIST (GL 0045) for any retirement appropriation for all appropriation years. The detail can be found on GR Reconciliation Report 204.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, Line 600200, ties to the amount Sample Agency XXX reported on its Report 204, the NET CASH ACTIVITY column.

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

This is a calculated field for the Calculation I section. This represents the retirement 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.

Retirement Payable, line 700300

Line 700300 is the remaining spending authority for the agency (at Aug. 31, 20PY), retained to cover prior fiscal year retirement payables. The amount on line 700300 is the net of balance types 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES for all retirement appropriations for all appropriation years (at Aug. 31, 20CY). To verify the amount against the USAS 62 screen:

1. Enter YA 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: 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

This amount 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 Appropriations for current fiscal year ending asset balance (08/31/CY)

This is a calculated field and represents the retirement portion of the remaining appropriation authority for the agency. This amount must agree to the COMPUTED ENDING BALANCE – CALCULATION I.

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.

Next: Column E – Optional Retirement Program (ORP)