Note 2 Budgetary Basis vs. GAAP
The following is a reconciliation of the excess (deficiency) of revenues and other sources over expenditures and other uses as accounted between the budgetary and GAAP basis of accounting (amounts in thousands):
| Financial Statements Fund Types | General |
Special Revenue |
|---|---|---|
| Excess (deficiency) of revenues and | ||
| other sources over expenditures and | ||
| other uses (Budgetary basis) | $ 300,435 | $ 126,908 |
| Adjustments: | ||
| Increases (decreases) in revenue accruals: | ||
| Government Receivables | 59,768 | (3,456) |
| Other Receivables | 15,458 | (492) |
| (Increases) decreases in expenditure accruals: | ||
| Accounts Payable and Other Liabilities | (161,454) | 1,300 |
| Salaries and Fringe Benefits Payable | 120,796 | 5,821 |
| Increases (decreases) in continuing | ||
| appropriations | (289,764) | 15,528 |
| Reclass of fund balance adjustments: | ||
| To operating expenditures | (118,120) | (81,809) |
| Excess (deficiency) of revenues and other | ||
| sources over expenditures and other uses | ||
| (GAAP basis) - budgeted funds | (72,881) | 63,800 |
| To record excess (deficiency) of revenues | ||
| and other sources over expenditures and | ||
| other uses for nonbudgeted funds | - | 37,286 |
| Excess (deficiency) of revenues and other | ||
| sources over expenditures and other uses | ||
| (GAAP basis) | $ (72,881) | $ 101,086 |