USAS Interagency Transactions

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Acronyms

AFR: Annual Financial Report
AGL: Agency General Ledger Account
COBJ: comptroller object
GTV: Generated Transaction Voucher
ITV: Interagency Transaction Voucher
PDT: Payment Distribution Type
RTI: Recurring Transaction Index
TINS: Texas Identification Number System
T-code: transaction code

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Uniform Statewide Accounting System Accounting Events That Require the RTI Process

Interagency Payment / Receipt for Goods and Services
Interagency State and Federal Grant Pass-Through Activity
Interagency State and Federal Grant Pass-Through Activity- Local Funds
Revenue Transfers
Expenditure Transfers
Transfers

Payment Type: Interagency Payment/Receipt for Goods and Services

Interagency Payment/Receipt for Goods and Services
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Paying agency	225 (normal) or 231 (encumb)		Multiple Object Groups	960 (like TC380)
RTI Agency - Receiving agency		970 (like TC179) or 971 (like TC195)	Multiple Object Groups	n/a

Note: Use T-code 970 to affect an increase in appropriation authority and revenues.

Refund of Interagency Payment for Sale of Goods or Services
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Initially received payment	222		Multiple Object Groups	961
RTI Agency - Initially transferred payment		972	Multiple Object Groups	n/a

Payment Type: Interagency State and Federal Grant Pass-Through Activity

For governmental funds and non-operating activity for proprietary funds in the transactions below, use COBJ 7614, 7971, 3725 or 3971.

For operating activity in proprietary funds, use 3978 and 7978 for Federal grants and 3842 and 7615 for State grants.

Pass-Through and Receipt of State or Federal Grants
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Transfers grant	274 (normal) or 275 (encumb)		7614 (state grant) 7971 (fed grant)	a.768 b.770
RTI Agency - Receives grant		273	3725 (state grant) 3971 (fed grant)	771

Note: System-generated T-codes 768 and 770 are listed in the order they will be generated in USAS.

Refund of State or Federal Grant Pass-Through Funds
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Initially received grant	272		3725 (state grant) 3971 (fed grant)	a. 963 b. 964
RTI Agency - Initially transferred grant		976	7614 (state grant) 7971 (fed grant)	977

Note: System-generated T-codes 963 and 964 are listed in the order they will be generated in USAS.

Grant Pass-Through Accrual w/Reversal - Agency spent less grant than received
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Initially received grant	483		3725 (state grant) 3971 (fed grant)	a.760 b.762
RTI Agency - Initially transferred grant		484	7614 (state grant) 7971 (fed grant)	761

Note: System-generated T-codes 760 and 762 are listed in the order they will be generated in USAS.

These transactions are for financial reporting purposes only. The accounting event sets up accruals with no cash impact.

Grant Pass-Through Accrual w/Reversal - Agency spent more grant than received
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Initially received grant	481		3725 (state grant) 3971 (fed grant)	a.757 b.759
RTI Agency - Initially transferred grant		482	7614 (state grant) 7971 (fed grant)	758

Note: System-generated T-codes 757 and 759 are listed in the order they will be generated in USAS.

These transactions are for financial reporting purposes only. The accounting event sets up accruals with no cash impact.

Payment Type: Interagency State and Federal Grant Pass-Through Activity - Local Funds

Pass-Through and Receipt of State or Federal Grants
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Transfers grant	268		7614 (state grant) 7971 (fed grant)	a.768 b.770
RTI Agency - Receives grant		279	3725 (state grant) 3971 (fed grant)	775

Note: System-generated T-codes 768 and 770 are listed in the order they will be generated in USAS.

T-code 268 will generate a warrant. This is the only time the RTI process is used and a warrant is issued.

For governmental funds and non-operating activity for proprietary funds, use COBJ 7614, 7971, 3725 or 3971.

For operating activity in proprietary funds, use 3978 and 7978 for Federal grants and 3842 and 7615 for State grants.

Payment Type: Revenue Transfers

Revenue Transfer in State Treasury
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Transfers revenue	488		Object Group 30	a.767 b.769
RTI Agency - Receives revenue		489	Object Group 30	766

Note: System-generated T-codes 767 and 769 are listed in the order they will be generated in USAS.

Payment Type: Expenditure Transfers

Transfer of Expenditure Reimbursement
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Increases Expenditures (as expenditure is made to reimburse other agency)	485		Object Group 10	a.763 b.765
RTI Agency - Reduces Expenditures (as reimbursement is received from other agency)		486	Object Group 10	764

Note: System-generated T-codes 763 and 765 are listed in the order they will be generated in USAS.

(T-code 486 can be replaced with 487 to record receipt of revenue using object group 30, and will liquidate with T-code 766.)

Payment Type: Transfers

Accrued Transfer of Cash in State Treasury with Liquidation
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Transfers Out	475		Object Group 33	a.750 b.752
RTI Agency - Transfers In		476	Object Group 32	751

Note: System-generated T-codes 750 and 752 are listed in the order they will be generated in USAS.

Accrued Transfer with Reversal (NO impact to Cash in State Treasury)
Agency	ITV T-code Agency Transferring Funds	RTI T-code Agency Receiving Funds	Required COBJ	System-Generated T-code
Transaction Agency - Sets up Accrued Transfers Out	478		Object Group 33	a.754 b.756
RTI Agency - Sets up Accrued Transfers In		479	Object Group 32	755

Note: System-generated T-codes 754 and 756 are listed in the order they will be generated in USAS.

This transaction is for financial reporting purposes only. The accounting event sets up accruals with no cash impact.

Next: Interagency Payment/Receipt for Goods and Services