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Reimbursing Retirement Contributions and Insurance Premiums (APS 005)

FPP A.034

Reimbursement Procedures

How To Reimburse Funds – TRS

The General Revenue appropriation for institutions’ teacher retirement state match is made to the Teacher Retirement System (TRS). Institutions should follow their normal process in reporting General Revenue salary expenditure data to TRS for state retirement contribution purposes.

Funds Held in the State Treasury

Agencies and institutions reimbursing TRS from federal, private, or other educational and general funds held in the state treasury should follow the guidelines below using document type T, batch type 4:

Agency T-code/Title Appropriation Number COBJ Appropriated Fund/
Agency Fund/PCA
RTI
Paying Agency 485/RTI – Estab Interagy Accr'd Expend Reimb 99323/TRS – Other E&G 7909 As Determined by Agency 000002/Benefits Proportional by Fund

The vendor number and mail code to use with T-code 485 is 33233233239.000. A prior period effective date must not be used for this entry.

CAPPS logo

CAPPS Agencies reimbursing TRS for funds held in the state treasury should use the CAPPS Accounts Payable module to issue the reimbursement.

A voucher will be entered in the CAPPS Accounts Payable module with a Payment Type of T. The RTI number will be entered in the RTI field.

Note: The RTI number field is only available for entry when using a Payment Type of T. An ITV 485 Accounting Entry Template should be selected on the voucher.

See the Interfund Activity and Transactions section in the Reporting Requirements for Annual Financial Reports of State Agencies and Universities for more information on interfund/interagency transactions.

Note: The effective date for this transaction must be the current fiscal year date.

Funds Held Outside the State Treasury

Agencies and institutions reimbursing TRS from funds held outside the state treasury must write a check on a local bank account and deposit the funds in the state treasury.

To make a reimbursement from federal pensions, private, local or institutional funds, follow the guidelines below using document type D, batch type 2:

Agency T-code/Title Appropriation Number COBJ Appropriated Fund/
Agency Fund/PCA
323 195/Record Deposit of Rev in Treasury 96541/TRS Operations & Investments 3790 0960/0960/96001

To make a reimbursement from federal insurance, follow the guidelines below using using document type D, batch type 2:

Agency T-code/Title Appropriation Number COBJ Appropriated Fund/
Agency Fund/PCA
323 195/Record Deposit of Rev in Treasury 90514/Texas Public School Ret Employees Group Insurance 3761 0989/0989/98901

Note: User Class 61 should be used when entering the deposits.

How To Reimburse Funds – ERS

Agencies and institutions reimbursing ERS for the state’s contributions for staff group health insurance premiums must follow the guidelines below using document type T, batch type 4.

Agencies and institutions must submit three total transactions:

  • One for the 1 percent Payroll Health Insurance Contribution (COBJ 7042) for active employees.
  • One for active employees (COBJ 7041).
  • One for retirees (COBJ 7041).

All the transactions can be processed on the same document. A unique recurring transaction index (RTI) is established by ERS for each type of payment.

Agency T-code/Title Appropriation Number COBJ Appropriated Fund/
Agency Fund/PCA
RTI
Paying Agency 485/RTI – Estab Interagy Accr’d Expend Reimb Determined by Agency 7042 Determined by Agency 327031 – 1 Percent Payroll Health Insurance Contribution

The vendor number and mail code to use for the 1 percent Payroll Health Insurance Contribution with T-code 485 is 33273273277.016.

Agency T-code/Title Appropriation Number COBJ Appropriated Fund/
Agency Fund/PCA
RTI
Paying Agency 485/RTI – Estab Interagy Accr’d Expend Reimb Determined by Agency 7041 Determined by Agency 327005 – Active Insurance State Contributions
327006 – Retired Insurance State Contributions

The vendor number and mail code to use for active employees and retirees with T-code 485 is 33273273277.024.

CAPPS logo

CAPPS Agencies reimbursing ERS for the state’s contribution for employee group health insurance premiums should use the CAPPS Accounts Payable module to issue the reimbursement.

A voucher will be entered in the CAPPS Accounts Payable module with a Payment Type of T. The RTI number will be entered in the RTI field.

Note: The RTI number field is only available for entry when using a Payment Type of T. An ITV 485 Accounting Entry Template should be selected on the voucher.

To Make Payments by Phone

In addition to the procedures listed above, institutions can use the Texas Network for Electronic Transfers (TEXNET) to make institutional payments¬†to ERS or TRS. Do not use TEXNET in place of RTI transactions for funds held in the state treasury. Contact the Comptroller’s Treasury Operations Division at (800) 531-5441, ext. 33010, for TEXNET information.