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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Interfund Activity

T-Code Chart for ITVs and RTIs

Use interagency transaction vouchers (ITV) when transferring funds between agencies. ITVs entered by the disbursing agency require a recurring transaction index (RTI), which must be set up by the receiving agency on the Recurring Transaction Profile (55) screen (to be used by the disbursing agency). An RTI allows the receiving agency to define a single coding block or multiple coding blocks for the receipt of system generated ITVs. The RTI entered on the ITV tells USAS how to post the receiving transaction and generates a transaction on behalf of the receiving agency. For more information on establishing an RTI, see 55 (550) Recurring Transaction Profile in the USAS Coding Instructions.

Interagency State and Federal Grant Pass-Through Activity

ITV T-code Agy Transferring funds RTI T-code Agy Receiving funds Required Comp Object System‑Generated T-code
Pass-Through and Receipt of State or Federal Grants within the State Treasury (RTI Table 1)
Transaction Agency –
Transfers Grant		 274 or
275 (Encumbered)		   object group 39
  1. 768
  2. 770
 
RTI Agency –
Receives Grant		   273 object group 38
  1. 771
Refund of State or Federal Grant Pass-Through Funds within the State Treasury (RTI Table 2)
Transaction Agency –
Initially Received Grant		 272   object group 38
  1. 963
  2. 964
 
RTI Agency –
Initially Transferred Grant		   976 object group 39
  1. 977
∆ Grant Pass-Through Accrual w/Reversal – Agency spent less grant than received – No impact to CIST (RTI Table 4)
Transaction Agency –
Initially Received Grant		 483   object group 38
  1. 760
  2. 762
 
RTI Agency –
Initially Transferred Grant		   484 object group 39
  1. 761
∆ Grant Pass-Through Accrual w/Reversal – Agency spent more grant than received – No impact to CIST (RTI Table 3)
Transaction Agency –
Initially Received Grant		 481   object group 38
  1. 757
  2. 759
 
RTI Agency –
Initially Transferred Grant		   482 object group 39
  1. 758

Transfers

ITV T-code Agy Transferring funds RTI T-code Agy Receiving funds Required Comp Object System‑Generated T-code
Accrued Transfer of CIST with Liquidation (RTI Table 5)
Transaction Agency –
Transfer Out		 475   object group 33
  1. 750
  2. 752
RTI Agency –
Transfer In		   476 object group 32
  1. 751
∆ Accrued Transfer with Reversal — NO impact to CIST — (RTI Table 6)
Transaction Agency –Sets up accrued Transfer Out 478   object group 33
  1. 754
  2. 756
RTI Agency –
Sets up accrued Transfer In		   479 object group 32
  1. 755

Revenue Transfers

ITV T-code Agy Transferring funds RTI T-code Agy Receiving funds Required Comp Object System‑Generated T-code
Revenue Transfer of CIST (RTI Table 9)
Transaction Agency –
Transfers Revenue		 488   object group 30
  1. 767
  2. 769
RTI Agency –
Receives Revenue		   489 object group 30
  1. 766

Expenditure Transfers

ITV T-code Agy Transferring funds RTI T-code Agy Receiving funds Required Comp Object System‑Generated T-code
Transfer of Expenditure Reimbursement within the State Treasury (RTI Table 7)
Transaction Agency –
Increases Expenditures (as expenditure is made to reimburse other agency)		 485   object group
10 and 41
  1. 763
  2. 765
RTI Agency –
Reduces Expenditures (as reimbursement is received from other agency)		   486 object group
10 and 41
  1. 764

Note: You must enter T in the PDT field to add an RTI on the 55 Recurring Transaction Profile screen.

Δ For financial reporting purposes only. This accounting event sets up accruals with no cash impact.