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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Interfund Activity

RTI Tables for Interfund/Interagency Transactions

Agencies are required to use an RTI for transfers of funds between agencies when both funds are within the state’s Treasury and for transfers between agencies with funds outside the state’s Treasury. RTI tables 1 through 13 present the RTI T-codes available in USAS for various interfund/interagency activities. Most RTI T-codes record the accrual of interfund/interagency activity for both the disbursing and the receiving agency.

For RTIs used during the interagency reconciliation process for the AFR, do not set an effective end date on the Recurring Transaction Profile (55) screen until after the completion of the interagency reconciliation process (Sept. 26). Users should either leave the EFF END DATE field blank or enter that field with a date of Sept. 27 or later.

An RTI (receiving) agency that sets an effective end date in the prior fiscal year on the 55 screen will prevent a transaction/paying agency from processing backdated ITV transactions in the current fiscal year.

For example, an RTI contains an effective end date of Aug. 31. A paying agency attempts to process an ITV with this RTI on Sept. 2 with a transaction effective date of Aug. 31. The ITV will fail because the RTI is not valid for any transactions processed after Aug. 31, regardless of the effective date of the transaction.

RTI Table Number RTI Table Title
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 Reimbursing Retirement Contributions and Insurance Premiums
RTI Table 9 Accrued Interagency Revenue Transfer with Liquidation
RTI Table 10 Accrued Interagency Revenue Transfer from Agency Fund (FT09) to Another Agency Fund (FT09) with Liquidation or Accrued Interagency Revenue Transfer from a Proprietary Fund (FT05) to Another Fund Type or Component Unit (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
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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