FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Interfund Activity

Balance Sheet for Interfund Activity
Agency Fund Type Due From/Due To Agency Fund Type

If a GAAP agency fund type (fund type 09) contains amounts belonging to another agency fund type, a due from/due to transaction must be processed to record the accrued receivable and corresponding liability.

  • Use T-codes 111 and 112.
    • T-codes 111 and 112 are balancing T-codes.
    • T-codes 111 and 112 post as of the effective date of the transaction and generate T-codes 113 and 114 — reversing the effect of the transaction using the current system management date. If the transaction is backdated, the generated T-codes post in the next period.
  • General ledger entry is not necessary since GL accounts are within the T-codes.
  • The AGL is required.
Seq No Batch Type Doc Type Eff Date Fin Agy TC AY PCA COBJ Amount R Appn No AGL Fund
To Record a Due From Other Funds – Agency Fund to Agency Fund
(1) 5 U 0832CY XXX 111 XX XXXXX N/A $ XX.XX   XXXXX XXXXXXX0 XXXX
To Record a Due To Other Funds – Agency Fund to Agency Fund
(2) 5 U 0832CY XXX 112 XX XXXXX N/A $ XX.XX   XXXXX XXXXXXX0 XXXX

Accounting effect of above entries:

Debit Credit
(1) To Record a Due From Other Funds – Agency Fund to Agency Fund    
  0284 Due From Other Agencies $ XX.XX  
  1149 Funds Held For Others   $ XX.XX
(2) To Record a Due To Other Funds – Agency Fund to Agency Fund    
  1149 Funds Held For Others $ XX.XX  
  1050 Due To Other Agencies   $ XX.XX
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy