Lesson 4: GR Reconciliation Report – Columns D & E

Column E – Optional Retirement Program (ORP)

The state established an Optional Retirement Program (ORP) for institutions of higher education. Participation in ORP is in lieu of participation in the Teacher Retirement System and is available to certain eligible employees. Column E includes information related to the ORP appropriation 97646 for institutions of higher education. This section introduces applicable lines to this column.

Legislative Appropriations (PY Ending Asset Balance), line 100100

The amount on line 100100 is the remaining spending authority for the agency (at Aug. 31 20PY), retained to cover prior fiscal year payables. The amount on line 100100 is the net of balance types 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES for all legislative appropriations for all appropriation years (at Aug. 31, 20CY). To verify the amount 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 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  

ORP Appropriation, line 200300

Additional appropriation revenue for ORP is only recognized to the extent of expenditures incurred by the agency. Cash expenditures (GL 5500), accrued expenditures (GL 5501) and payroll accrued expenditures (GL 5505) are included for all appropriation years. The amount on line 200300 must tie to Report 206, CY APPROPRIATIONS EXPENDED column, for the ORP appropriations only.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, Line 200300, ties to the amount Sample Agency XXX reported on its Report 206, the APPROPRIATIONS EXPENDED column.

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 appropriation 97646 (ORP), for all appropriation years. View details on 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 ORP 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.

ORP Payable, line 700700

This is for amounts in balance type 16 and balance type 17 for appropriation 97646 (ORP) for all appropriation years (at Aug. 31, 20CY).

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. Add together any amounts for 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES for all appropriation years.

This is the remaining spending authority for the agency 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

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 ORP 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: Learning Check