Reporting Requirements for Annual Financial Reports of State Agencies and Universities
AGL on Interfund Activity
For interfund activity, use the agency general ledger account (AGL) to record information for the opposite side of the transaction. The AGL is an eight-digit field that contains the agency and the fund to or from which funds flow. The first three digits are the opposite agency number (which must exist in the D02 Agency Profile), the next four digits are the opposite agency’s D23 fund number (which must exist in the opposite agency’s D23 fund profile) and the last digit is a zero (AGY/D23 FUND/0).
- Agency 308 receives a grant from the federal government and passes through a portion of these grant funds to agency 860, who is also participating in this grant as a subrecipient.
- Agency 308 disburses these funds from its USAS D23 fund 0829.
- Agency 860 deposits these grant funds in its USAS D23 fund 4560.
- The AGL for agency 308’s transaction is 86045600.
- The AGL for agency 860’s transaction is 30808290.
|Agency Number||D23 Fund Number||Zero|
|Agency 308’s Payment Transaction||8||6||0||4||5||6||0||0|
|Agency 860’s Deposit Transaction||3||0||8||0||8||2||9||0|
RTI Transactions: USAS automatically generates the AGL during the RTI process, resulting in an increased level of accuracy in USAS data between agencies. RTIs can be used for transactions between funds within the state’s Treasury and for payments to funds held outside the Treasury.
Non-RTI Transactions: If the warrant process must be used, ensure the AGL used in the transactions is recorded properly. It is important for both agencies to record the transactions with the same accounting treatment (such as both state, both federal, both vendor transactions, both pass-throughs) and with correct corresponding AGLs. Please be aware that this method poses the highest risk of unmatched interagency activity.
Other T-codes: If the Transaction Edit Indicator on the 28A screen contains a value of R (required) in the
AGL field, the agency number and D23 fund number must be entered in the proper format at the time of transaction entry.
The agency number and D23 fund number post to the general ledger (GL) account(s) based on the
AGY GL field. This field identifies which GL account can be supported by an AGL for the T-code. AGLs can support only one of the eight GL account fields listed under the general ledger posting.
AGY GL indicators are shown below along with its corresponding general ledger posting:
|AGY GL Indicator||general ledger posting|
|A||1st pair of GLs (1 or 2)|
|B||2nd pair of GLs (3 or 4)|
|C||3rd pair of GLs (5 or 6)|
|D||4th pair of GLs (7or 8)|
|E||All GLs on the T-code (An AGL does not post to cash regardless of this indicator)|
The 28A screenshot below shows GL accounts 1050 and 5501 with a general ledger posting
AGY GL indicator of B. Therefore, the GL accounts shown in DR-2 and CR-2 are supported by an AGL.
TEXAS S28A UNIFORM STATEWIDE ACCOUNTING SYSTEM 03/25/15 01:15 PM LINK TO: TRANSACTION CODE DECISION PROFILE PROD ACTION: R (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL) TRAN CODE: 768 TITLE: RTI-RVRS & RE-EST ACCR' PASS-THRU EXPEND GENERAL LEDGER DR-1: 1050 CR-1: 5501 DR-2: 5501 CR-2: 1050 POSTING DR-3: CR-3: DR-4: CR-4: TRANS DOCD PDDT SVDT CDOC I RDOC MODI N AGCY R IDX PCA R COBJ R ED IND: AOBJ RVRS PDT CI 1099 N WARR INVC VNUM VNAM VADD RQDT DMETH APN# R FUND R GLA N AGL R GRNT SUBG PROJ MULT DI# POST SEQ: 2 REG NO: 2 WW IND: 0 D/I: D WAR CANCL TC: PYTC: FUTMY: N GEN TC: GEN ACCR TC: GEN TC2: INTERFACE IND: B PAY LIQ TC: BALTC: AFRTC: INTTC: A/S BT MATCH GLA DOC A/S BT MATCH GLA DOC DF: AGY GL: B FILE AP: - 17 + 17 POSTING AB: - 17 + 17 INDS: CC: GP: - 17 + 17 PJ: - 17 + 17 CF: - 17 + 17 STATUS CODE: A EFF START DATE: 08302000 EFF END DATE: LAST PROC DATE: 06212005 Z06 RECORD SUCCESSFULLY RECALLED F1-HELP F3-END F4-INTERRUPT F6-PROCESS F10-28B PROFILE F11-28C DESC