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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Interagency Payments and Receipts for Goods and Services (APS 014)

FPP A.028

Additional Procedures

Entering Credits

An agency may use the REVERSE field when processing an interagency credit for a previous payment. The REVERSE field can be used only in those cases where the net amount of the interagency payment is positive.


Agency A owes Agency B $500 for supplies. Agency B owes Agency A $200 for returned supplies. Agency A must enter an interagency payment transaction for the $500 owed. Then, enter a transaction of $200 using the same expenditure object code and the original Program Cost Account (PCA). Agency A must then enter an R in the REVERSE field for the credit due. The net result is a $300 payment.

Correcting Transactions

To correct interagency transactions that impact only one agency’s accounts, use T-codes 921 and 921R, or 931 and 931R using Document Type J. If the original transaction used T-code 970, T-code 179/179R must be used on the correction to include budget GL accounts.

CAPPS logo

CAPPS Agencies can make these corrections through CAPPS or make the USAS transaction directly in USAS. If the agency makes the above entry directly in USAS, then the agency will need to create a GL journal using a manual (Man) T-code in CAPPS.

Interagency contracts

For transactions equal to or over $50,000

Formal written interagency contracts are required when the total for all transactions is $50,000 or more. They must be approved by each agency’s administrator. Each agency must keep a copy of the contract and make it available to the Comptroller’s office if requested during a post-payment audit.

For transactions under $50,000

For transactions totaling less than $50,000, a formal written interagency contract is not required. However, agencies are still required to maintain documentation of the agreement. The documentation must be made available to the Comptroller’s office if requested during a post-payment audit.

CAPPS logo

CAPPS Agencies should submit interagency payments for goods and services using the CAPPS Accounts Payable module. The CAPPS purchasing agency will issue a payment to the selling agency by entering the transaction in CAPPS.

A voucher will be entered in the CAPPS Accounts Payable module with a Payment Type of T. The RTI number, which is provided by selling agency, 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 Accounting Entry Template should be selected on the voucher.

Glenn Hegar
Texas Comptroller of Public Accounts
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