General Revenue Reconciliation Tutorial
Lesson 7: GR Reconciliation Report – Columns J & K
Column J – Other
This column consists of information related to appropriations with a BUDG TYPE of U (unappropriated) or N (non-budgeted) on the Appropriation Number Profile (20) screen in USAS. Other appropriations that have a specific end date also appear in this column. In addition, Column J is used to record the GR activities for the Statewide Cost Allocation Plan (SWCAP). For more information on SWCAP, please refer to General Revenue Reimbursement for Statewide Allocated Costs 
. This section introduces applicable lines to Column J.
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 amounts against the USAS 62 screen:
- Enter PY in the
INQ TYPEfield. - Enter the two-digit current fiscal year in the
INQ YEARfield. - Add together any amounts for balance types 16
CASH RSRVD – PRand 17ACCRUED EXPENDITURESfor 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
Riders Decreasing Budget, line 100500
Line 100500 applies to agencies that have appropriation reductions and the amount can be verified on Report 201N.
Note: Riders increasing budget must be set up on the Appropriation Number Profile (20) screen in USAS with BUDG TYPE of A (appropriated) and are included in the Direct Strategy, Column B, line 100400. Riders increasing budget are not included in Column J since no field exists for this purpose in the GR Reconciliation web application.
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 .
Unemployment Contribution, line 400300
Line 400300 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). The amount is from annual unemployment expense information received from agency 320 (Texas Workforce Commission [TWC]).
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. Line 400900 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.
Committed Budget Transfers In, line 500300
Line 500300 includes the net of appropriated fund 0001 budget transfers using T-codes 018 and 021 where the BUDG TYPE indicator for the appropriation number is other than A (A for appropriated) on the Appropriation Number Profile (20) screen in USAS and the appropriation number is not addressed in columns C through I.
Committed Budget Transfers Out, line 500400
Line 500400 includes the net of appropriated fund 0001 budget transfers using T-codes 012 and 015 where the budget indicator for the appropriation number is other than A (A for appropriated) on the Appropriation Number Profile (20) screen in USAS and the appropriation number is not addressed in columns C through I.
Unappropriated Net Change in Cash, line 600300
This is activity for appropriations:
- 00000 – Unappropriated Activity
- 99906 – Unappropriated Receipts-General Revenue
- 99907 – Local Sales Tax
- 99908 – Unappropriated Receipts-Surplus Property
Earned Federal Funds Net Change in Cash, line 600400
Line 600400 is activity for appropriation 70000 – Unappropriated Earned Federal Fund Account.
Other Net Change in Cash, line 600500
Line 600500 represents the net change in cash not entered on any of the other lines for net change in cash.
Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY)
This is a calculated field for the Calculation I section.
Unappropriated Net Change in Cash, line 701000
Line 701000 is activity for the following appropriations for Calculation II:
- 00000 – Unappropriated Activity
- 99906 – Unappropriated Receipts-General Revenue
- 99907 – Local Sales Tax
- 99908 – Unappropriated Receipts-Surplus Property
Earned Federal Funds, line 701100
Line 701100 is activity for appropriation 70000 - Unappropriated Earned Federal Fund Account. The assumption is that this amount will be swept to agency 902 (Comptroller’s office) in the current year.
Other Net Change in Cash, line 701200
Line 701200 represents the net change in cash not entered on any of the other lines for net change in cash.
Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY)
This is a calculated field for the Calculation II section.
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.