To record the movement of revenues and expenditures associated with allocating the payment of workers' compensation costs among covered agencies based on the claims experience of each agency, the current and projected size of each agency's payroll, the related costs incurred in administering claims, total number of covered FTEs and other factors determined to be relevant. These transactions will be recorded as cash transfers for cash reporting purposes.

Legal cite changed from 412.013 by H.B. 2600 and H.B. 2976, 77th Leg., R.S.