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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

FPP A.028

Valid Combinations for Interagency Transactions

Valid combinations for interagency transactions

Agency Purchases Goods or Services from Another Agency:

Accounting Event T-code(s) Entered by Agency Making Payment System-Generated Payment T-code T-code(s) Entered by Agency Receiving Payment General Ledger Impact
Agency Making Payment
Voucher Payable – Not Encumbered 225
(See Note)
    Debit:
5501 Expenditure Control – Accrued

Credit:
1009 Vouchers Payable
Voucher Payable – Encumbered 231
(See Note)
    Debit:
5501 Expenditure Control – Accrued
9005 Fund Balance – Res. for Encumb.

Credit:
1009 Vouchers Payable
9001 Encumbrances
System – Generated Payment   960   Debit:
1009 Vouchers Payable
5500 Expenditure Control – Cash

Credit:
0045 Cash in State Treasury
5501 Expenditure Control – Accrued
Agency Receiving Payment
Deposit – Increases Budget     970 Debit:
0045 Cash in State Treasury
9055 Budgetary Fund Balance

Credit:
5000 Revenue Control – Cash
9060 Appropriation Control
Deposit – No Budget Impact     971 Debit:
0045 Cash in State Treasury

Credit:
5000 Revenue Control – Cash

Note: Additional T-codes that could be used are 228 and 249.

Agency Makes Refund for Money Received for Sales of Goods or Services:

Accounting Event T-code(s) Entered by Agency Making Payment System-Generated Payment T-code T-code(s) Entered by Agency Receiving Payment General Ledger Impact
Agency Making Refund
Voucher Payable – Refund of Revenue 222
(See Note)
    Debit:
5001 Revenue Control – Accrued

Credit:
1009 Vouchers Payable
System Generated Payment   961   Debit:
1009 Vouchers Payable
5000 Revenue Control – Cash

Credit:
0045 Cash in State Treasury
5001 Revenue Control – Accrued
Agency Receiving Refund
Receipt of Interagency Payment     972 Debit:
0045 Cash in State Treasury

Credit:
5500 Expenditure Control – Cash
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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