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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 9

Accrued Interagency Revenue Transfer 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 488 only allows the use of COBJs within USAS object group 30. Use the USAS 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 ITV posts a reduction to accrued revenue transfer 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 489 only allows the use of COBJs within USAS object group 30. Use the USAS 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 increase to accrued revenue transfer and a due from other agency with liquidation 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 488 entry is backdated into a previous period (month or FY), 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
* No AGL post on this transaction
** Correct AGL post on this transaction
488   5001 Revenue Control – Accrued*
1050 Due To Other Agencies* 
  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 

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
489   0284 Due From Other Agencies**
5001 Revenue Control – Accrued** 
  Generated to Liquidate Due From, Increase Revenue and Increase Cash
766
5001 Revenue Control – Accrued**
0284 Due From Other Agencies** 0045 Cash in State Treasury
5000 Revenue Control – Cash** 

Note: T-code 488 excludes appropriated fund 9999 because only payments between funds in the state’s Treasury are allowable with this RTI process.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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