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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

RTI Tables for Interfund/Interagency Transactions
RTI Table 1

Accrued Pass-Through within the State Treasury with Liquidation

Disbursing Agency (Agency A):

  1. Agency A must use Doc Type T, PDT T and Batch Type 4 on the initiating ITV, using the RTI number provided by Agency B.
  2. Choose one of the following expenditure COBJs:
    • 7971 – Federal Pass-Through Expenditure, Non-operating
    • 7978 – Federal Pass-Through Expenditure, Operating
    • 7614 – State Grant Pass-Through Expenditure, Non-operating
    • 7615 – State Grant Pass-Through Expenditure, Operating
  3. The ITV posts an accrued pass-through expenditure with liquidation for Agency A.

Receiving Agency (Agency B):

  1. Agency B must set up an RTI profile on the USAS 55 screen and provide the RTI number to Agency A for entry on the initiating ITV. For more information on establishing an RTI, see 55 (550) Recurring Transaction Profile in the USAS Coding Instructions.
  2. Choose one of the following revenue COBJs:
    • 3971 – Federal Pass-Through Revenue, Non-operating
    • 3978 – Federal Pass-Through Revenue, Operating
    • 3725 – State Grant Pass-Through Revenue, Non-operating
    • 3842 – State Grant Pass-Through Revenue, Operating
  3. The initiating ITV by Agency A (described above) posts an accrued pass-through revenue with liquidation for Agency B. If this revenue was not included as part of Agency B’s original established budget, Agency B must establish a budget authorization using T-codes 006 and 009. For additional information, contact your appropriation control officer.

T-codes 770 and 771 are system-generated to liquidate the accruals and transfer the cash to Agency B. If the T-code 274 and/or 275 entries are backdated into a previous period (month or fiscal year), the liquidating 770 and 771 T-codes generate in the current period. An entry backdated into 20CY with an effective date of 08/31/CY generates a liquidating entry in the following fiscal year.

Note: When choosing a COBJ to increase the pass-through revenue or expenditure, choose the COBJ used on the original transfer.

DISBURSING AGENCY (Agency A)

T-code Entered on ITV Entry screen System-Generated T-codes GENERAL LEDGER IMPACT
274   5501 Expenditure Control – Accrued*
1050 Due To Other Agencies* 
275
(Encumbered)		   5501 Expenditure Control – Accrued
1050 Due To Other Agencies 9005 Budget Reservation for Encumbrances
9001 Encumbrances  
  768 1050 Due To Other Agencies*
5501 Expenditure Control – Accrued* 5501 Expenditure Control – Accrued**
1050 Due To Other Agencies** 
  Generated to Reverse Due To, Liquidate Accrued Pass-Through Expenditure and Reduce Cash
770		 1050 Due To Other Agencies**
5501 Expenditure Control – Accrued** 5500 Expenditure Control – Cash**
0045 Cash in State Treasury 
* No AGL post on this transaction
** Correct AGL post on this transaction

RECEIVING AGENCY (Agency B)

RTI T-code set up on the 55 screen System-Generated T-codes GENERAL LEDGER IMPACT
273   0284 Due From Other Agencies**
5001 Revenue Control – Accrued** 
  Generated to Reverse Due From, Liquidate Accrued Pass-Through Revenue and Increase Cash
771		 5001 Revenue Control – Accrued**
0284 Due From Other Agencies** 0045 Cash in State Treasury
5000 Revenue Control – Cash** 
** Correct AGL post on this transaction