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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 6

Accrued Transfer with Reversal

Disbursing Agency (Agency A)

  1. Agency A must use Doc Type T, PDT T and Batch Type 2 or 4 on the initiating ITV, using the RTI number provided by Agency B.
  2. T-code 478 only allows the use of COBJs within USAS object group 33. Use the Comptroller Object Selection (79) screen to obtain valid COBJs within object group 33. For more information on transfer COBJs, see Accounting Transfer Codes in the Texas Comptroller Manual of Accounts.
  3. The ITV posts an accrued transfer out with reversal 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. T-code 479 only allows the use of COBJs within USAS object group 32. Use the Comptroller Object Selection (79) screen to obtain valid COBJs within object group 32. For more information on transfer COBJs, see Accounting Transfer Codes in the Texas Comptroller Manual of Accounts.
  3. The initiating ITV by Agency A (described above) posts an accrued transfer in with reversal for Agency B.

For more information on recording monthly or year-end transfer accruals, see the Accruals for Funds Within The State Treasury Between Agencies Using the RTI Process section on the Fiscal Year-End Accrued Transfers page.

T-codes 756 and 755 are system-generated to reverse the accruals. If the T-code 478 entry is backdated into a previous period (month or fiscal year), the reversing 756 and 755 T-codes generate in the current period. An entry backdated into 20CY with an effective date of 08/31/CY generates a reversing entry in the following fiscal year.

DISBURSING AGENCY (Agency A)

T-Code Entered on ITV Entry Screen System-Generated T-Codes GENERAL LEDGER IMPACT
478   6051 Transfer Out – No Post to Tables*
1050 Due To Other Agencies* 
  754 1050 Due To Other Agencies*
6051 Transfer Out – No Post to Tables* 6051 Transfer Out – No Post to Tables**
1050 Due To Other Agencies** 
  Generated to Reverse Due To and Reverse Transfer Out Accrual
756		 1050 Due To Other Agencies**
6051 Transfer Out – No Post to Tables** 
* 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
479   0284 Due From Other Agencies**
6011 Transfer In – No Post to Tables** 
  Generated to Reverse Transfer In Accrual and Reverse Due From
755		 6011 Transfer In – No Post to Tables**
0284 Due From Other Agencies** 
** Correct AGL post on this transaction