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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 11

Accrued Pass-Through to Funds Held Outside the State Treasury with Liquidation

Disbursing Agency (Agency A)

  1. Agency A must use PDT W (warrant) or D (direct deposit), Doc Type T and Batch Type 4 on the initiating transaction, 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 RTI transaction posts an accrued pass-through expenditure and a due to other agency 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 transaction. 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 transaction by Agency A (described above) posts an accrued pass-through revenue to local funds and a due from other agency with liquidation for Agency B.

T-codes 770 and 775 are system-generated to liquidate the accruals and issue a warrant or direct deposit for cash to Agency B. If the T-code 268 entry is backdated into a previous period (month or fiscal year), the liquidating 770 and 775 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 Transaction Entry Screen System-Generated T-Codes GENERAL LEDGER IMPACT
268   5501 Expenditure Control – Accrued*
1050 Due To Other Agencies* 
  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 Setup on the 55 Screen System-Generated T-Codes GENERAL LEDGER IMPACT
279   0284 Due From Other Agencies**
5100 GAAP Revenue Offset**
  Generated to Reverse Due From, Liquidate Accrued Pass-Through Revenue to Local Funds and Increase Cash
775		 5100 GAAP Revenue Offset
0284 Due From Other Agencies** 0040 Cash in Bank
5100 GAAP Revenue Offset** 
** Correct AGL post on this transaction

In the event that Agency B is in “vendor hold status,” the T-code 268 transaction is liquidated with T-code 520. For more information on vendor hold status, see Reporting of State Debts and Hold Offset Procedures (APS 028) (FPP E.037).