Lesson 6: GR Reconciliation Report – Columns H & I

Column H – Benefit Replacement Pay (BRP)

This column consists of information related to appropriation 23102 (Benefit Replacement Pay). The column also includes appropriation 83102 (IAC Benefit – BRP) for health-related agencies (agencies 529, 530 and 537). 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.

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 

BRP Appropriation, line 200600

Additional appropriation revenue for BRP is only recognized to the extent of expenditures incurred by the agency (COBJ 7050 – Benefit Replacement Pay). Cash expenditures (GL 5500), accrued expenditures (GL 5501) and payroll accrued expenditures (GL 5505) are included for all appropriation years. The amount on line 200600 must tie to Report 202, BRP EXPENDITURES column.

Example:

The amount that Sample Agency XXX reported on the GR Reconciliation report, line 200600, ties to the total of the amounts reported on Report 202 in the BRP EXPENDITURES column 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) . The amount on 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 you have questions regarding necessary FPP A.021 entries that need to be made, contact your agency appropriation control officer .

BRP Transfers Within the Agency, line 500100

Line 500100 is the actual activity for BRP transfers within an agency into or out of appropriation 23102 (Benefit Replacement Pay). The amount on this line in Column B – DIRECT STRATEGY and Column H – BRP must net to zero in Column K – CALCULATED PER SOURCE.

Example:

For fiscal 20CY, the amounts that Sample Agency XXX reported on the GR Reconciliation report for BRP TRANSFERS WITHIN THE AGENCY nets to zero in Column K – CALCULATED PER SOURCE.

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 appropriation 23102 (Benefit Replacement Pay) for all appropriation years. Details for these amounts can be found on Report 204.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 600200, for BRP APPN 23102, ties to the TOTAL of the amounts reported on Report 204 for appropriation 23102 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 BRP portion of the remaining appropriation authority balance. A positive balance indicates expenditures exceeded the transfers from the receiving account to the direct strategies. Transfer additional BRP amounts from the receiving account into the direct strategies. If there is not an available balance in the receiving account, contact your agency’s appropriation control officer to request an additional transfer from agency 902 (Comptroller’s office).

BRP Appropriation Adjustment, line 700600

Line 700600 is an adjustment that is calculated in relation to the strategy appropriations. Line 700600 is the amount payable to or receivable from the receiving account. To determine the adjustment amount for each AY obtain the cumulative expenditures amount on Report 202A from rows with COBJ 7050 – Benefit Replacement Pay beside them. Also, obtain the cumulative budget transfers on Report 202A from the rows with appropriation 23102 (Benefit Replacement Pay) and without a COBJ beside them. The net of the two amounts is the total of the column for that appropriation year.

For the sample agency report shown above, the adjustment amount of a negative $294.00 for line 700600 can be handled one of two ways:

1. If salaries for the current appropriation year are not complete and additional funds may be needed during 20FY for the current appropriation year, there is no need to return budget only to request additional funds in 20FY for the current appropriation year. If this is your agency’s situation, then enter the negative $294.00 amount on line 700600. Once current appropriation year salaries are paid in 20FY and the final excess budget amount can be determined, budget can be returned to agency 902 (Comptroller’s office) with a 20FY effective date.
2. If salaries for the current appropriation year are complete and the final excess budget can be accurately calculated, return the budget to the receiving account and then to agency 902 (Comptroller’s office) and post it to 20CY. Once the excess budget is returned, recalculate the BRP adjustment. If the budget is returned correctly, the adjustment amount now equals zero. Enter 0 (zero) on line 700600 and complete the GR reconciliation process.

Note: Report 202A does not take FPP A.021 (APS 001) adjustments into consideration. FPP A.021 (APS 001) adjustments are entered on line 700900. BRP is subject to FPP A.021 (APS 001) reimbursements and they are made in proportion to non-GR funding sources.

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 BRP 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 I – Salary Increase