Lesson 8: GR Reconciliation Report – Columns L & M

Column M – Amount as Adjusted

Column M numbers are viewed as the final numbers and the amounts in this column are required to be recorded in every agency’s AFR. All the line numbers are calculated fields from all other columns. This section introduces applicable lines to Column M – AMOUNT AS ADJUSTED.

Legislative Appropriations (PY Ending Asset Balance), line 100100

This is the prior fiscal year ending asset balance that was used for the ACFR. Verify this amount ties to the agency’s prior year AFR. If it does not tie, a USAS entry may be necessary to process a restatement.

Example:

For fiscal 20CY, the amount that Sample Agency XXX reported on the GR Reconciliation report, line 100100, ties to the fiscal 20PY amount reported on balance sheet/statement of net position.

Committed Legislative Appropriation Revenue, line 100300

This is the amount of original budget found in the GAA that is shown as general revenue fund in the agency’s method of finance.

Example:

For fiscal 20CY, the amount initially entered in Column B – DIRECT STRATEGY. by the Sample Agency XXX is carried over to Column K – CALCULATED PER SOURCE and then to Column M – AMOUNT AS ADJUSTED. Note this amount is equal to the amount found in the General Appropriation Act (GAA) for the fiscal year.

Riders Increasing Budget, line 100400

This is the amount that ties to the GAA for additional budget the agency received through riders (appropriation number 20000 to 39999) having budget type indicator of A (A for appropriated) on the Appropriation Number Profile (20) screen in USAS.

Example:

For fiscal 20CY, the amount reported by the Sample Agency XXX on the GR Reconciliation report, line 100400, ties to the amount reported on the General Appropriation Act’s footnote for the current fiscal year.

The GAA’s footnote example for Sample Agency XXX incorporates Article IX, §18.06. Due to enactment of HB 214, 85th Legislature, Regular Session, relating to recording of certain proceedings of the Sample Agency XXX and the publication of recordings, the result increases of $298,000 in current fiscal year and $48,000 in next fiscal year out of general revenue funds.

Riders Decreasing Budget, line 100500

This is the amount that equals any budget reductions the agency may have had. This row must be negative and is shown as a reduction of the original budget.

Example:

For fiscal 20CY, the amount reported by the Sample Agency XXX on the GR Reconciliation report, line 100500, ties to the amount reported on the General Appropriation Act’s footnote for the current fiscal year.

The GAA’s footnote example for Sample Agency XXX incorporates Rider 33, Contingency for Senate Bill 11, Department of Family and Protective Services, page 1115. Due to enactment of SB 11, 85th Legislature, Regular Session, relating to the provision of child protective services and other health and human services by certain state agencies or under contract with a state agency, the result decreases of $4,653,492 in current fiscal year and $5,203,465 in next fiscal year to general revenue funds.

Total Original Appropriation Revenue

This is the amount that equals the GAAP source/object 0005 (governmental) or 1210 (proprietary), which is original appropriations on the operating statement.

Example:

For fiscal 20CY, the amount reported by the Sample Agency XXX on the GR Reconciliation report ties to the amount reported on the FMQuery – SIRS operating statement/changes in fund balance (governmental).

Retirement Contribution, line 400100 and Group Insurance Contribution, line 400200

This 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).

Unemployment Contribution, line 400300

This 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 presented in Column M – AMOUNT AS ADJUSTED for this line is the amount paid on the university’s behalf. This amount is calculated by deducting the amount reimbursed by the agency to agency 320 – Texas Workforce Commission (TWC) reported in Column L — ADJUSTMENTS from the amount on TWC’s report presented in Column J – OTHER.

Total Additional Legislative Appropriations Revenue

This is the amount that equals the GAAP source/object 0006 (governmental) or 1212 (proprietary), which is additional appropriations on the operating statement. A difference will exist for universities that manually enter any amounts on lines 400100 through 400300 in the GR Reconciliation web application.

Example:

For fiscal 20CY, the amount reported by the Sample Agency XXX on the GR Reconciliation report ties to the amount reported on the on the FMQuery – SIRS operating statement/changes in net position (proprietary).

Payroll-Related Costs Reversed, line 400900

This 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.

Example:

For fiscal 20CY, for the Sample Agency XXX, the amount of -23,045,871.44 is calculated on line 400900 based on the total amounts for lines 400100 through 400300, which ties to the amounts reported on schedule of legislative appropriations in agency’s AFR.

Note: Each University must report paid on behalf payroll-related costs in its hard copy AFRs but must not record them in USAS. Reporting these costs in the GR Reconciliation web application is optional for universities. Agencies other than Universities do not report paid on behalf payroll-related costs in their hard copy AFR. These agencies do not make USAS entries for paid on behalf payroll-related costs and do not enter them in the GR Reconciliation web application.

BRP Transfers and Salary/Longevity Increase Transfers Within the Agency, lines 500100 and 500200

These lines net to zero provided the agency returned funds correctly to the receiving account.

Example:

For Fiscal 20CY, for the Sample Agency XXX, BRP and salary/longevity increase transfers within the agency net to zero in Column M — AMOUNT AS ADJUSTED.

Committed Budget Transfers In/Out, line 500300/line 500400

Only transfers reported in the AFR (transfers between agencies or to another appropriated fund) appear in these rows. Thus, if there are transfers within the same GAAP fund and GAAP fund type, use generic T-codes (457 and 459) and COBJs listed below to eliminate balances in Legislative Revenue/Transfer In (GL 6013) and Legislative Transfer Out (GL 6053) and not actual budget transfer T-codes (T-codes that generate T-codes 457 and 459 such as 001, 003, 006, 009, 012, 015, 021, etc.).

• 9410 – Appropriation Transfer In – Committed
• 9515 – Appropriation Transfer Out – Committed
• 9541 – BRP Transfer
• 9546 – Salary Increase
• 9591 – Longevity

See General Revenue, Eliminate Operating Statement Legislative Transfers within Agency located in the AFR Reporting Requirements’ Annual Financial Report Working Papers .

Example:

For fiscal 20CY, for the Sample Agency XXX, after elimination entries reported in Column L — ADJUSTMENTS, the amount reported in Column M — AMOUNT AS ADJUSTED ties to the amount reported on the operating statement/statement of revenues, expenses and changes in net position in agency’s AFR.

Committed Appropriations Lapsed, line 600100

This line includes all committed lapses processed during the fiscal year. This amount is shown on the operating statement as lapses under GAAP source/object 0600 for governmental or 1395 for proprietary funds.

Example:

For fiscal 20CY, the amount reported by the Sample Agency XXX on the GR Reconciliation report, line 600100, ties to the amount reported on the FMQuery – SIRS operating statement/changes in fund balance (governmental).

Net Change in Cash, lines 600200, 600300, 600400 & 600500

This is the total net change of appropriated fund 0001 activity in CIST (GL 0045) for all appropriation years. If the net amount of these lines in Column M — AMOUNT AS ADJUSTED for net change in cash is negative, the agency must enter an adjustment in USAS using T-code 463 in order for that negative amount to debit Legislative Cash (GL 0048) and credit Legislative Appropriation (GL 9000). If the net amount of these lines in Column M — AMOUNT AS ADJUSTED for net change in cash is positive, the agency must enter an adjustment in USAS using T-code 463R in order for that positive amount to debit Legislative Appropriation (GL 9000) and credit Legislative Cash (GL 0048).

Note: The net of appropriated fund 0001 general ledger accounts 0045 (CIST) and 0048 (legislative cash) must equal zero. Do not use GL 0047 (Shared Cash) for appropriated fund 0001. The Comptroller’s office (agency 902) is the controlling agency for appropriated fund 0001. Therefore, agencies must not have a balance for appropriated fund 0001 in USAS. For additional information, see General Revenue, Net Change in Cash located in the AFR Reporting Requirements’ Annual Financial Report Working Papers .

Computed Legislative Appropriations for current fiscal year ending asset balance (08/31/CY)

This is the total amount that is reported as an asset on the balance sheet as legislative appropriations, USAS GL 9000.

Example:

For fiscal 20CY, the amount reported by the Sample Agency XXX on the GR Reconciliation ties to the amount reported on the FMQuery – SIRS balance sheet/statement of net position.

Difference between Calculation I and Calculation II

This is a calculated field for the column and the amount must be zero in all columns in order to certify. If the amount is not zero, analyze USAS transactions and determine any necessary adjustments.

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