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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 5

Accrued Transfer with Liquidation

Disbursing Agency (Agency A):

  1. Agency A must use Doc Type T, PDT T and Batch Type 2 or 4 on the initiating ITV using the RTI number provided by Agency B.
  2. T-code 475 only allows the use of COBJs within USAS object group 33. Use the Comptroller Object Selection (79) screen to obtain valid COBJs within object group 33. For more information on transfer COBJs, see Accounting Transfer Codes in the Texas Comptroller Manual of Accounts.
  3. The ITV posts an accrued transfer out and a due to other agency 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 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. T-code 476 only allows the use of COBJs within USAS object group 32. Use the Comptroller Object Selection (79) screen to obtain valid COBJs within object group 32. For more information on transfer COBJs, see Accounting Transfer Codes in the Texas Comptroller Manual of Accounts.
  3. The initiating ITV by Agency A (described above) posts an accrued transfer in and a due from other agency with liquidation for Agency B.

For more information on recording monthly or year-end transfer accruals, see the Accruals for Funds Within The State Treasury Between Agencies Using the RTI Process section in Fiscal Year-End Accruals.

T-codes 752 and 751 are system-generated to liquidate the accruals and transfer the cash to Agency B. If the T-code 475 entry is backdated into a previous period (month or fiscal year), the liquidating 752 and 751 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
475   6051 Transfer Out – No Post to Tables*
1050 Due To Other Agencies* 
  750 1050 Due To Other Agencies*
6051 Transfer Out – No Post to Tables* 6051 Transfer Out – No Post to Tables**
1050 Due To Other Agencies** 
  Generated to Reverse Due To, Liquidate Transfer Out and Reduce Cash
752		 1050 Due To Other Agencies**
6051 Transfer Out – No Post to Tables** 6050 Transfer Out**
0045 Cash in State Treasury 
* No AGL post on this transaction
** Correct AGL post on this transaction

RECEIVING AGENCY (Agency B)

RTI T-code set up on the 55 screen System-Generated T-codes GENERAL LEDGER IMPACT
476   0284 Due From Other Agencies**
6011 Transfer In – No Post to Tables** 
  Generated to Reverse Due From, Liquidate Transfer In and Increase Cash
751		 6011 Transfer In – No Post to Tables**
0284 Due From Other Agencies** 0045 Cash in State Treasury
6010 Transfer In** 
* No AGL post on this transaction
** Correct AGL post on this transaction