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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

Balance Sheet for Interfund Activity
Due From/Due To Other State Agencies

Due from/due to accounts must balance at a statewide level for the ACFR. There are several situations that require agencies to record:

  • Due from/due to entries from other agencies (including unemployment reimbursements).
  • Pass-throughs and transfers between agencies.
  • Pass-throughs and transfers within the same agency.

Use RTI T-codes for accruals between agencies. For more information, see RTI tables. Use generic T-codes for due from/due to entries within the same agency. For more information, see Due from/Due to within same agency.

Due From/Due To for Unemployment

Use RTI T-code 485 to reimburse the Texas Workforce Commission for unemployment compensation. Record the accrual of unemployment compensation with T-code 485 and an effective date of 08/31/CY. This T-code automatically records the due to for an agency, thus the due to must be reflected on the agency’s AFR.

Refer to the RTI tables for the accounting event and to Reimbursements for Unemployment Compensation Payments (APS 003) for more information.

Due From/Due To for Federal/State Grant Pass-Throughs

Use the pass-through RTIs to establish a due from/due to (asset/liability) and the accrued revenues or expenditures for accruals involving activity between other agencies. For state and federal grants, the COBJs reflect the applicable pass-through revenue or pass-through expenditure. There are two options:

  • T-codes that accrue and reverse
  • T-codes that accrue and impact cash in the following year

Refer to the RTI tables for the accounting event.

Due From/Due To For Transfers

Use the transfer RTIs to establish a due from/due to (asset/liability) and the accrued transfer in or transfer out for transfer accruals involving activity between other agencies. Use COBJs that roll up as transfers under other financing sources and uses. Refer to the RTI tables for the accounting event.