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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 12

Interagency Payment for Goods or Services

Disbursing Agency (Agency A)

  1. Agency A must use Doc Type T, PDT T and Batch Type 4 on its initiating transaction, using the RTI number provided by Agency B.
  2. Voucher payable T-codes allow the use of COBJs within specific USAS object groups listed on the Trans Code Options Profile (28b) screen (for more information, see the T-codes Sorted by Numeric Order with Description, General Ledger and Object Group section in the USAS T-Code Reference Guide [FPP Q.014]). Use the USAS Comptroller Object Selection (79) screen to obtain valid COBJs within these object groups. For more information on expenditure COBJs, see Expenditure Codes in the Texas Comptroller Manual of Accounts.
  3. The RTI transaction posts an interagency voucher payable for sales of goods or services with liquidation for Agency A.

Receiving Agency (Agency B)

  1. Agency B must set up an RTI profile on the USAS 55 screen and provide this RTI number to Agency A for entry on its initiating transaction (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 970 to increase appropriation authority. If appropriation authority does not require an increase, Agency B must set up an RTI with T-code 971 (for more information on appropriation authority, contact your appropriation control officer).
  2. T-codes 970 and 971 allow the use of COBJs within specific USAS object groups listed on the Trans Code Options Profile (28b) screen (for more information, see the T-codes Sorted by Numeric Order with Description, General Ledger and Object Group section in the USAS T-Code Reference Guide [FPP Q.014]). Use the USAS Comptroller Object Selection (79) screen to obtain valid COBJs within these object group. For more information on revenue COBJs, see Revenue Codes in the Texas Comptroller Manual of Accounts.
  3. The initiating transaction by Agency A (described above) posts a receipt of interagency payment for sales of goods or services (if the RTI was set up with T-code 970) — increasing revenue and appropriation authority for Agency B.

T-code 960 is system-generated to liquidate the accrual and transfer the cash to the receiving agency. If the voucher payable T-code entry is backdated into a previous period (month or fiscal year), the liquidating 960 T-code generates 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 Transaction Entry Screen System-Generated T-Codes GENERAL LEDGER IMPACT

225
(Not Encumbered)

   5501 Expenditure Control – Accrued*
1009 Vouchers Payable* 

228
(Pre-encumbered 200)

   5501 Expenditure Control – Accrued*
1009 Vouchers Payable* 9006 Budget Reservation for Pre-Encumbrances* 9002 Pre-Encumbrances*

231
(Encumbered 210 or 213)

   5501 Expenditure Control – Accrued*
1009 Vouchers Payable* 9005 Budget Reservation for Encumbrances* 9001 Encumbrances* 
249
(Reclassify construction
contract retainage)		   5501 Expenditure Control – Accrued*
1009 Vouchers Payable*1012 Contracts Payable-Retained Percentage
5501 Expenditure Control – Accrued* 

 

Generated to Reverse Vouchers Payable, Liquidate Accrued Expenditure and Reduce Cash
960

 1009 Vouchers Payable*
0045 Cash in State Treasury** 5500 Expenditure Control – Cash**
5501 Expenditure Control – Accrued* 
* No AGL post on this transaction
** Correct AGL post on this transaction

Receiving Agency (Agency B)

RTI T-Code Setup on the 55 Screen GENERAL LEDGER IMPACT

970
(Appropriation authority increase)

 0045 Cash in State Treasury**
5000 Revenue Control – Cash** 9055 Budgetary Fund Balance*
9060 Appropriation Control*

971
(No appropriation authority impact)

 0045 Cash in State Treasury**
5000 Revenue Control – Cash**
* No AGL post on this transaction
** Correct AGL post on this transaction

If Agency A does not use PDT T on its initiating transaction, the T-code 225 entry liquidates with T-code 380. For more information on PDTs, see Chapter 11 – Payment Processing in the USAS User’s Manual.