General Revenue Reconciliation Tutorial

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

Column G – GIP (Self-Insured HE only)

The GIP column applies only to self-insured institutions of higher education. This column consists of information related to appropriations 95002 (Group Insurance-State Contribution-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:

Enter PY in the INQ TYPE field.
Enter the two-digit current fiscal year in the INQ YEAR field.
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

Self-Insured – Group Insurance Program (GIP), line 200500

Additional appropriation revenue for GIP 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.

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 95002 (Group Insurance-State Contribution-Higher Education), for all appropriation years. View details on Report 204.

Example:

The amount that Sample Agency XXX reported on the GR Reconciliation report, Line 600200, ties to the total amount Sample Agency XXX reported on Report 204 for appropriation 95002 for all appropriation years.

GR Reconciliation — Fiscal 20CY
Agency XXX – Sample Agency
Fund Type 05 Calculation I	Line Number	GIP (Self-insured HE Only) Appn 95002 (G)
Net Change in Cash:
Appropriated Net Change in Cash	600200	(30,135,385.59)
Unapprop Net Change in Cash	600300
EFF-Earned Federal Funds	600400
Other Net Change in Cash	600500
Total Net Change in Cash	600900	(30,135,385.59)

CY NET CHANGE IN CASH
REPORT 204
GAAP FUND TYPE	FUND	AY	APPN NUM	AY NET CHANGE	NET CASH ACTIVITY
05	0001	19	10711		-8,048,545.74
			13061		-8,157,665.77
			13076		-17,217.49
			13079		-37,087.82
			13098		-50,000.00
			13138		-12,900.00
			13155		-3,253.67
			13168		-29,765.29
			13170		-314,934.52
			91142		-438,249.49
			95002		-4,798,385.07
			97646		-149,937.31
				AY 19 NET CHANGE	-22,057,942.17
		20	10711		-239,592,487.58
			13009		-1,833,165.00
			13061		-37,428,598.00
			13138		5,351.71
			13155		3,335.05
			13168		28,799.93
			13170		486,726.56
			91142		-17,333,654.63
			95002		-25,337,000.52
			97646		-9,670,148.67
				AY 20 NET CHANGE	-330,670,841.15

Example Line 600200 calculation:
	-4,789,385.07
	-25,337,000.52
Total	-30,135,385.59

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 GIP 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.

Self-Insured – Group Insurance Program, line 700500

The amount on line 700500 is the remaining spending authority for the agency (at Aug. 31 20PY), retained to cover prior fiscal year payables. The amount on line 700500 is the net of balance types 16 CASH RSRVD – PR and 17 ACCRUED EXPENDITURES for appropriation 95002 (Group Insurance – State Contribution – Higher Education) for all appropriation years (at Aug. 31, 20CY). To verify the amount against the USAS 62 screen:

Enter (yearly activity) in the INQ TYPE field.
Enter two-digit current fiscal year in the INQ YEAR field.
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: XX INQ YEAR: CY 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 Appropriations for current fiscal year ending asset balance (08/31/CY)

This is a calculated field and represents the GIP 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.

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