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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 8

Reimbursing Retirement Contributions and Insurance Premiums

Disbursing Agency (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. T-code 485 only allows the use of COBJs within USAS object groups 10 or 41. Use the Comptroller Object Selection (79) screen to obtain valid COBJs within object groups 10 or 41. For more information on expenditure COBJs, see Expenditure Codes in the Texas Comptroller Manual of Accounts.
  3. The ITV posts an accrued expenditure 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 487 only allows the use of COBJs within USAS object group 30. Use the Comptroller Object Selection (79) screen to obtain valid COBJs within object group 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 revenue and a due from other agency with liquidation for Agency B.

For more information on recording reimbursements for retirement contributions and insurance premiums, see Reimbursing Retirement Contributions and Insurance Premiums (APS 005) (FPP A.034).

T-codes 765 and 766 are system-generated to liquidate the accruals and transfer the cash to the Agency B. If the T-code 485 entry is backdated into a previous period (month or fiscal year), the liquidating 765 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
485   5501 Expenditure Control – Accrued*
1050 Due To Other Agencies* 
  763 1050 Due To Other Agencies*
5501 Expenditure Control – Accrued* 5501 Expenditure Control – Accrued**
1050 Due To Other Agencies** 
  Generated to Liquidate Due To, Increase Expenditure and Reduce Cash
765		 1050 Due To Other Agencies**
5501 Expenditure Control – Accrued** 5500 Expenditure 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
487   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 485 excludes appropriated fund 9999 because only payments between funds in the state treasury are allowable with this RTI process.