Interfund Activity
- Reporting Interfund Activity
- SECO Federal Revolving Loans
- Financial Statement and Note Presentation
- Interfund Activity Confirmation Form
- AGL on Interfund Activity
- T-Code Chart for ITVs and RTIs
- RTI Tables
- RTI Table 1:
Accrued Pass-Through within the State Treasury with Liquidation - RTI Table 2:
Accrued Pass-Through Refund within the State Treasury with Liquidation - RTI Table 3:
Accrued Pass-Through Increase with Reversal - RTI Table 4:
Accrued Pass-Through Decrease with Reversal - RTI Table 5:
Accrued Transfer with Liquidation - RTI Table 6:
Accrued Transfer with Reversal - RTI Table 7:
Unemployment Reimbursements (Reduction of Expenditure) - RTI Table 8:
Unemployment Reimbursements (Recognition of Revenue) - RTI Table 9:
Accrued Interagency Revenue Transfer with Liquidation - RTI Table 10:
Accrued Interagency Revenue Transfer between FT05, FT09 or FT15 with Liquidation - RTI Table 11:
Accrued Pass-Through to Funds Held Outside the State Treasury with Liquidation - RTI Table 12:
Interagency Payment for Goods or Services - RTI Table 13:
Interagency Refund for Goods or Services Payment
- RTI Table 1:
- ITV Monitoring
- Transfers
- Balance Sheet for Interfund Activity
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
Transfers
GASB 34, paragraph 112b.(1), defines transfers as nonreciprocal interfund activity where one fund furnishes resources to another fund with no expectation of repayment.
References
Resources
- Agency Fiscal Year-End USAS Adjustments and AFR Checklist
- Step 1 – General Cleanup
- Step 2 – Review USAS Balances
- Step 3 – Investments
- Step 4 – Interagency Activity
- Step 5 – Binding Encumbrance and Payables
- Step 6 – General Revenue Reconciliation
- Step 7 – Statement of Cash Flows
- Step 8 – Notes to the Financial Statements
- Step 9 – Supplementary Schedules
- Step 10 – Analyze USAS Reports
- Step 11 – Review USAS Information
- Step 12 – Verify DAFRs and Complete AFR
- View Entire Checklist
- FAQs
- Definitions
- Appendices