June 30,1999
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) | $ 71,759 | $ 14,748 |
| Adjustments: | ||
| Increases (decreases) in revenue accruals: | ||
| Government Receivables | 56,378 | 5,189 |
| Other Receivables | (21,430) | 864 |
| (Increases) decreases in expenditure accruals: | ||
| Accounts Payable and Other Liabilities | (49,703) | (9,783) |
| Salaries and Fringe Benefits Payable | (33,688) | (2,263) |
| Increases (decreases) in continuing | ||
| appropriations | 294,077 | 7,288 |
| Reclass of equity adjustments: | ||
| To other financing uses | (80,883) | |
| To operating expenses | (61,172) | (9,765) |
| To equity transfers in | (400) | - |
| Excess (deficiency) of revenues and other | ||
| sources over expenditures and other uses | ||
| (GAAP basis) - budgeted funds | 174,938 | 6,278 |
| To record excess (deficiency) of revenues | ||
| and other sources over expenditures and | ||
| other uses for nonbudgeted funds | - | 343 |
| Excess (deficiency) of revenues and other | ||
| sources over expenditures and other uses | ||
| (GAAP basis) | $ 174,938 | $ 6,621 |
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