Lesson 6: GR Reconciliation Report – Columns H & I

Column I – Salary Increase

This section introduces applicable lines to Salary Increase Column.

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

Salary Increase, line 200700

There is no specific COBJ for the salary increase like there is for BRP, so the amount cannot be tied to any report or query from USAS. The agency must use its own records to input the amount on line 200700. Legislative revenue is not recognized in excess of the amount of related salary increase expenditures. Cash expenditures (GL 5500), accrued expenditures (GL 5501) and payroll accrued expenditures (GL 5505) are included 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 you have questions regarding necessary FPP A.021 entries that need to be made, contact your agency’s appropriation control officer .

Salary Increase Transfers Within the Agency, line 500200

Line 500200 is the actual activity for salary increases within an agency into or out of salary increase appropriations. The amount on this line in Column B and Column I must net to zero in Column K.

Example:

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

Click View in Column B for transfers in and transfers out to verify that amounts equal. If incorrect T-codes were used, the transfers in and out within the agency for salary increase will not equal. Use Report 203 to verify that correct T-codes were used.

Note: Salary increase appropriations are generally rider appropriations that are set up on the Appropriation Number Profile (20) screen in USAS with BUDG TYPE of N (for non-budgeted) and include SALARY INCREASE in the appropriation title. Since salary increase appropriation numbers are set up as 2+(Session) + Rider number, the appropriation numbers change each session.

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 salary increase appropriations for all appropriation years. Details for these amounts can be found on Report 204.

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 salary increase portion of the remaining appropriation authority balance. A positive balance indicates additional salary increase amounts must be transferred into the direct strategies. A negative balance indicates amounts must be transferred out of the direct strategies back into the receiving account.

Salary Increase Adjustment, line 700800

Line 700800 is an agency input field and represents the additional amount needed to cover salary increase expenditures (positive amount) in a direct strategy or the amount to be returned from a direct strategy for the salary increase appropriation that is not needed to cover salary increase expenditures (negative amount). The amount cannot be traced to any report.

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 for the Calculation II section. It represents the salary increase portion of the remaining appropriation authority balance. A positive balance indicates additional salary increase must be transferred into the direct strategies. A negative balance indicates amounts must be transferred out of the direct strategies back into the receiving account.

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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