If an agency receives an appropriation for payroll-related costs, the agency reports legislative appropriation revenue and the associated costs as expenditures in its AFR. These amounts are reported in the GR Reconciliation web application in the following columns and rows:
Payroll costs paid by a central agency on behalf of another agency are reported in the state ACFR based on financial statements and records obtained from the central agency and are not compiled from the individual agency data.
Universities must continue to include the benefits paid on their behalf as an expense and the associated additional appropriation revenue on their operating statement. The amounts must not be entered into USAS.