Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Agency Fiscal Year-End USAS Adjustments and AFR Checklist
Step 4 – Interagency Activity
Coordinate amounts and make entries into USAS for interagency activity with other agencies before Sept. 26.
The majority of the data entry for interagency activity (due from/due to, transfer in/transfer out and state and federal grant pass-throughs) is done using the RTI process. Verify these types of activity by using the DAFR8910 Interfund/Interagency Activity report or the FMQuery–SIRS USAS Research Tools and running the Interagency/Interfund Activity report located in the General Ledger Reports drop-down menu.
- Coordinate interagency activity with other agencies and make entries in USAS. Written verification of coordination is no longer required.
- Verify the DAFR8910 or FMQuery–SIRS Interagency/Interfund Activity report has the correct interfund/interagency balances and ensure “no post” AGLs are cleared or corrected.
- Review pass through activity balances using the FMQuery–SIRS AFR Desk Review and running the reports listed below located in the SEFA / SPTR drop-down menu:
- PT101 — Federal Pass Through Activity by General Ledger Account
- PT102 — Federal Pass Through Activity by AGL
- PT201 — State Pass Through Activity by General Ledger Account
- PT202 — State Pass Through Activity by AGL
- Enter shared cash entries to make the CIST (GL 0045) plus legislative cash (GL 0048 used for APPD fund 0001) or shared cash (GL 0047–all APPD funds other than 0001) equal the USAS Cash Control Summary Inquiry (57) screen. Do not report CIST in the AFR for an appropriated fund for which the agency is not the controlling agency.
- Eliminate legislative transfers within the same GAAP fund and GAAP fund type at the D23 (agency fund) level. AGLs must also be entered at the D23 (agency) fund level for eliminations between D23 funds within the same GAAP fund and GAAP fund type.