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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

RTI Tables for Interfund/Interagency Transactions
RTI Table 10

Accrued Interagency Revenue Transfer from a Proprietary Fund (FT05) to Another Fund Type or Component Unit (FT15) with Liquidation

Disbursing Agency (Agency A)

  1. Agency A must use Doc Type T, PDT T and Batch Type 5 on the initiating ITV, using the RTI number provided by Agency B.
  2. T-code 278 only allows the use of COBJs within USAS object groups 16 or 30. Use the USAS Comptroller Object Section (79) screen to obtain valid COBJs within object groups 16 or 30. For more information on revenue COBJs, see Revenue Codes in the Texas Comptroller Manual of Accounts.
  3. The ITV posts an accrued interagency revenue transfer, due to other agency with liquidation and funds held for others for Agency A.

Receiving Agency (Agency B)

  1. Agency B must set up an RTI profile on the USAS 55 screen and provide the RTI number to Agency A for entry on the initiating ITV. For more information on establishing an RTI, see 55 (550) Recurring Transaction Profile in the USAS Coding Instructions. Agency B must set up an RTI with T-code 489 if receiving funds in either proprietary funds (FT05) or component unit – proprietary funds (FT15).
  2. T-code 474 only allows the use of COBJs within USAS object groups 16 or 30 and object group 30 for T-code 489. Use the USAS Comptroller Object Section (79) screen to obtain valid COBJs within object groups 16 or 30. For more information on revenue COBJs, see Revenue Codes in the Texas Comptroller Manual of Accounts.
  3. The initiating ITV by Agency A (described above) posts an accrued interagency revenue transfer, due from other agency with liquidation and funds held for others (if the RTI was established with T-Code 474) for Agency B.

T-codes 769 and 766 are system-generated to liquidate the accruals and transfer the cash to Agency B. If the T-code 278 entry is backdated into a previous period (month or fiscal year), the liquidating 769 and 766 T-codes generate in the current period. An entry backdated into 20CY with an effective date of 08/31/CY generates a liquidating entry in the following fiscal year.

DISBURSING AGENCY (Agency A)

T-Code Entered on ITV Entry Screen System-Generated T-Codes GENERAL LEDGER IMPACT
278
(FT05 or FT15)		   5001 Revenue Control – Accrued*
1050 Due To Other Agencies* 1149 Funds Held for Others*
5100 GAAP Revenue Offset* 
  767 1050 Due To Other Agencies*
5001 Revenue Control – Accrued* 5001 Revenue Control – Accrued**
1050 Due To Other Agencies** 
  Generated to Liquidate Due To, Reduce Revenue and Reduce Cash
769		 1050 Due To Other Agencies**
5001 Revenue Control – Accrued** 5000 Revenue Control – Cash**
0045 Cash in State Treasury 
* No AGL post on this transaction
** Correct AGL post on this transaction

RECEIVING AGENCY (Agency B)

RTI T-Code Setup on the 55 Screen System-Generated T-Codes GENERAL LEDGER IMPACT
489
(FT05 or FT15)		   0284 Due From Other Agencies**
5001 Revenue Control – Accrued** 
  Generated to Liquidate Due From, Increase Cash and Increase Revenue
766		 5001 Revenue Control – Accrued**
0284 Due From Other Agencies** 0045 Cash in State Treasury
5000 Revenue Control – Cash** 
** Correct AGL post on this transaction

Note: T-code 278 excludes appropriated fund 9999 because only payments between funds in the state treasury are allowable with this RTI process.