Lesson 5: General Revenue Reconciliation Report – Column F & Column G

Column F – Insurance (HE – Not Self-Insured)

Column F consists of information related to appropriations 99327 (Group Insurance) and 98327 (State Kids Insurance Program).

Column F also includes appropriation 89327 (IAC Benefit – Group Insurance) for health-related agencies (agencies 529, 530 and 537).

This section introduces applicable lines to this column.

Note: Column F excludes information pertaining to self-insured institutions of higher education. Self-insured institutions of higher education are addressed in Column G.

Legislative Appropriations (PY Ending Asset Balance), line 100100

Line 100100 is the remaining spending authority for the agency at Aug. 31 20PY, retained to cover prior fiscal year payables.

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           106,593.96   

Insurance/SKIP Appropriation, line 200400

Line 200400 is for agencies receiving a transfer in of appropriations from agency 327 (ERS) for insurance and State Kids Insurance Program (SKIP) and then making expenditures through the payroll process. Additional appropriation revenue is only recognized to the extent of insurance and SKIP 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 must tie to the Report 206, Appropriations Expended column, for the insurance and SKIP appropriations only.

Example:

The amount that Sample Agency XXX reported on the GR Reconciliation report, line 200400, ties to the total of the amounts reported on Report 206 in the Appropriations Expended column for appropriation 99327 for all appropriation years.

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) . Line 200800 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 for all appropriation years. If there are questions regarding necessary FPP A.021 entries that need to be made, contact your agency appropriation control officer .

Group Insurance Contribution, line 400200

Line 400200 is an optional field and used only by universities. It is used when a university chooses 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.

Payroll-Related Costs Reversed, line 400900

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

Appropriated Net Change in Cash, line 600200

The amount on line 600200 represents the net of appropriated fund 0001 activity in CIST (GL 0045) for appropriations 99327 (Group Insurance) and 98327 (State Kids Insurance Program) for all appropriation years. Details for these amounts can be found on Report 204.

Example:

The amount that Sample Agency XXX reported on the GR Reconciliation report, line 600200, ties to the total amount reported on Report 204 for appropriation 99327 for all appropriation years.

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 insurance 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.

Insurance/SKIP Payable, line 700400

Line 700400 is the remaining spending authority for the agency (at Aug. 31, 20PY), retained to cover prior fiscal year payables. The amount on line 700400 is the net of balance types 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES for appropriation 99327 (Group Insurance) and 98327 for all appropriation years (at Aug. 31, 20CY).

To verify the amounts 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

The amount on line 700900 is 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 insurance portion of the remaining appropriation authority for the agency. This amount must agree to the COMPUTED ENDING BALANCE – CALCULATION I on the GR Reconciliation Report.

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 G – Group Insurance Program (GIP)