FMX Home
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
RTI Table 2

Accrued Pass-Through Refund within the State Treasury with Liquidation

Agency Disbursing the Refund (Agency A):

  1. Agency A must use Doc Type T, PDT T and Batch Type 4 on the initiating ITV, using the RTI number provided by Agency B.
  2. The ITV posts a reduction of accrued pass-through revenue with liquidation for Agency A.
  3. Choose one of the following revenue COBJs:

Agency Receiving the Refund (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.
  2. The initiating ITV by Agency A (described above) posts a reduction of accrued pass-through expenditure with liquidation for Agency B.
  3. Choose one of the following COBJs:

Note: When refunding a pass-through, choose the COBJ used on the original pass-through transaction.

T-codes 964 and 977 are system-generated to liquidate the accruals and transfer the cash to Agency B. If the T-code 272 entry is backdated into a previous period (month or FY), the liquidating 964 and 977 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.

AGENCY DISBURSING THE REFUND (Agency A)

T-code Entered on ITV Entry screen System-Generated T-codes GENERAL LEDGER IMPACT
* No AGL post on this transaction
** Correct AGL post on this transaction
272   5001 Revenue Control – Accrued*
1050 Due To Other Agencies* 
  963 1050 Due To Other Agencies*
5001 Revenue Control – Accrued* 5001 Revenue Control – Accrued**
1050 Due To Other Agencies** 
  Generated to Reverse Due To, Liquidate Accrued Pass-Through Revenue and Reduce Cash
964
1050 Due To Other Agencies**
5001 Revenue Control – Accrued** 5000 Revenue Control – Cash**
0045 Cash in State Treasury 

RECEIVING AGENCY (Agency B)

RTI T-code set up on the 55 screen System-Generated T-codes GENERAL LEDGER IMPACT
* No AGL post on this transaction
** Correct AGL post on this transaction
976   0284 Due From Other Agencies**
5501 Expend Control – Accrued** 
  Generated to Reverse Due From, Liquidate Accrued Pass-Through Expenditure and Increase Cash
977
5501 Expenditure Control – Accrued**
0284 Due From Other Agencies** 0045 Cash in State Treasury
5500 Expend Control – Cash** 
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