Skip to content

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Note: To navigate this guide on a mobile device you must use the Table of Contents.

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

Back to Top

PDF documents require the latest version of Adobe Acrobat Reader.