State Pass-Through Activities Tutorial
Lesson 2: Accounting Treatments
State Pass-Through for Funds within the State Treasury
Agencies must use RTI Table 1 
to record the pass-throughs that are within the state treasury with liquidation. The RTI transaction posts an accrued pass-through expenditure with liquidation for disbursing agency. In contrast, the RTI transaction posts an accrued pass-through revenue with liquidation for receiving agency. This section contains the accounting requirements and entries for both receiving and disbursing agencies for pass-through grants that are within the state treasury.
Receiving Agency
The receiving agency must set up an RTI profile on the USAS 55 screen and provide the RTI number to the disbursing agency for entry on the initiating transaction. For more information on establishing an RTI, see 55 (550) Recurring Transaction Profile in the USAS Coding Instructions .
If the pass-through fund was not included as part of the original established budget, the receiving agency must establish a budget authorization using T-codes 006 and 009. For additional information, contact your appropriation control officer .
The following table illustrates the RTI Table 1 for the receiving agency:
| RTI T-code set up on the 55 screen | System-Generated T-codes | General Ledger Impact |
|---|---|---|
| 273 | 0284 Due from Other Agencies** 5001 Revenue Control – Accrued** |
|
| 771 Generated to Reverse Due From, Liquidate Accrued Pass-Through Revenue and Increase Cash |
5001 Revenue Control – Accrued** 0284 Due from Other Agencies** 0045 Cash in State Treasury 5000 Revenue Control – Cash** |
|
| ** AGL post on this transaction | ||
Disbursing Agency
The disbursing agency must use Doc Type T, PDT T(Interagency Transaction Voucher) and Batch Type 4 (expenditures/disbursements) on the initiating transaction, using the RTI number provided by the receiving agency.
The following table illustrates the RTI Table 1 for the disbursing agency:
| T-code Entered on Entry screen | System-Generated T-codes | General Ledger Impact |
|---|---|---|
| 274 | 5501 Expenditure Control – Accrued* 1050 Due to Other Agencies* |
|
| 275 (Encumbered) |
5501 Expenditure Control – Accrued 1050 Due to Other Agencies 9005 Budget Reservation for Encumbrances 9001 Encumbrances |
|
| 768 | 1050 Due to Other Agencies* 5501 Expenditure Control – Accrued* 5501 Expenditure Control – Accrued** 1050 Due to Other Agencies** |
|
| 770 Generated to Reverse Due To, Liquidate Accrued Pass-Through Expenditure and Reduce Cash |
1050 Due to Other Agencies** 5501 Expenditure Control – Accrued** 5500 Expenditure Control – Cash** 0045 Cash in State Treasury |
|
| * No AGL post on this transaction ** AGL post on this transaction |
||
Note: T-codes 770 and 771 are system-generated to liquidate the accruals and transfer the cash to the receiving agency. If the T-code 274 and/or 275 entries are backdated into a previous period (month or fiscal year), the liquidating 770 and 771 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.
Next: State Pass-Through for Funds Held Outside the State Treasury