CSU Legal Manual
2011-12
CSU Legal Accounting,
Reporting and Year End
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The California State University
Office of the Chancellor
www.calstate.edu
TABLE OF CONTENTS
Introduction
Chapter 1 – General
• Chapter 1 – Major Changes
• Section 1.1: Modified Accrual Basis Accounting v. Full Accrual Basis
Accounting
• Section 1.2: CSU Codes
 1.2.1 State Fund Codes
 1.2.2 CSU Funds
 1.2.3 Fund Attribute Table Key (FNAT)
 1.2.4 Object Codes
 1.2.5 Account Attribute Key (AAT)
 1.2.6 NACUBO Program Code
• Section 1.3: Data Quality Review
 1.3.1 Interagency Transactions
 1.3.2 Reporting Interagency Receivables/Payables (Due To and
Due From) to the State
 1.3.3 Reporting Allowances for Uncollectible Accounts Receivable
and Provisions for Deferred Receivables to the State
 1.3.4 The Legal Edits Table
 1.3.5 Other Verification Steps
Chapter 2 –CSU Accounting
• Chapter 2 - Major Changes
• Section 2.1: Enterprise Organizations
 2.1.1 CSU Fund 441: CERF Operation
 2.1.2 CSU Fund 444: CERF: Campus Partners
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TABLE OF CONTENTS





2.1.3
2.1.4
2.1.5
2.1.6
2.1.7
CSU Fund 461: TF Associated Student Body Trust
CSU Fund 471: Parking Revenue Fund – Fines & Forfeitures
CSU Fund 531: TF Housing Operations and Revenue
CSU Fund 534: TF Campus Union – Operations and Revenue
CSU Fund 537: TF Auxiliary Organizations – Operations and
Revenue
• Section 2.2: Capital Projects Accounting
 2.2.1 Capital Projects – Funding Sources for a Construction
Project
 2.2.2 Capital Projects – Allocation Orders, Cash Transfer Letters
(CTL) and Filing Claims
 2.2.3 Capital Projects – at Completion
 2.2.4 Capital Projects – Accounting Issues
 2.2.5 Capital Projects – Closing Out the Trial Balance – FBC
 2.2.6 Build America Bonds (BABs)
 2.2.7 Adjustments to Fund Balance Clearing (FBC)
 2.2.8 Expiring and Reverting Funds
• Section 2.3: Banking and Investments
 2.3.1 Systemwide Investment Fund – Trust (SWIFT)
 2.3.2 Surplus Money Investment Fund (SMIF)
 2.3.3 Wells Fargo Bank (WFB)
 2.3.4 CSU Consolidated Investment Earnings
 2.3.5 Bank of CSU Statement Reconciliation
 2.3.6 Compiling an Un-reconciled Check List with CFS
 2.3.7 Appropriate SWIFT Balance
 2.3.8 SWIFT Negative Balances
 2.3.9 Campus Sweep Fund
 2.3.10 Cash Posting Orders (CPOs)
 2.3.11 Revenue Management Program (RMP) Guideline – General
Fund Spend Down
 2.3.12 Centralized Payroll Adjustments (CPA)
 2.3.13 Determining Cash Transfers to State Fund 0948
 2.3.14 General Fund Appropriation SWAP
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TABLE OF CONTENTS
• Section 2.4: Capital Planning, Design and Construction (CPDC) Accounting
 2.4.1 Capital Planning, Design and Construction (CPDC)
Accounting
• Section 2.5: Miscellaneous General Accounting
 2.5.1 Information and Technology Program Codes
 2.5.2 Accounting Treatment for Registration Fees
 2.5.3 Trust Fund Cash Deficit – Loans
 2.5.4 Capital Project Management Fees
 2.5.5 Process for Reporting Excess Carry Forward
 2.5.6 Lottery Guidelines for Expenditures
 2.5.7 Department of General Services (DGS) Prepayments
 2.5.8 Athletics
 2.5.9 Health and Augmented Health Services Fees
• Section 2.6: CSU Risk Management (CSURMA) Accounting
 2.6.1 Organization
 2.6.2 CSURMA Coverage Programs
 2.6.3 Accounting Treatment
 2.6.4 CSURMA Dividend
 2.6.5 CSURMA Cash Posting Order (CPO) Process
 2.6.6 Deductible Recovery
• Section 2.7: Commercial Paper (CP) Financing <Pending Next Update>
• Section 2.8:
 2.8.1
 2.8.2
 2.8.3
 2.8.4
 2.8.5
Financial Aid
Student Scholarships and Grants
Student Fees Funded Financial Aid
Separate PeopleSoft Fund for Graduate Business Professional
Fee (GBPF)
Use of CSU Operating Fund for Scholarship
Recording CSU Foundation Scholarships
• Section 2.9: Sponsored Programs Administration
 2.9.1 Deferred Grant Revenue
 2.9.2 Amounts Due to State Agencies
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• Section 2.10: Accounts Payable
 2.10.1 Online Payments to the IRS via Electronic Federal Tax
Payment System (EFTPS)
 2.10.2 Escheat Process
 2.10.3 Escheat Payroll Warrants
• Section 2.11: Accounts Receivable
 2.11.1 Allowance for Uncollectible Accounts Receivable
 2.11.2 Accounts Receivable Write Off
 2.11.3 Accounts Receivable Collections
• Section 2.12: Cost Recovery
• Section 2.13: Fixed Assets
 2.13.1 Recording Fixed Assets on the Legal Basis Books
 2.13.2 Reporting Fixed Assets in Accordance with ICSUAM
 2.13.3 Capital Asset vs. Operating Expense
• Section 2.14: Encumbrance
 2.14.1 Processing an Encumbrance Journal Entry
• Section 2.15: Payroll
 2.15.1 Escheated Payroll Warrants
 2.15.2 Processing Journals with FTE
 2.15.3 How to Calculate a Reasonable FTE (if it is a proration)
 2.15.4 Sabbatical Leave Forfeitures
• Section 2.16: Interagency Transaction Process
 2.16.1 Fund Balance Clearing
 2.16.2 Interagency Transaction Report
 2.16.3 Object Codes for Due From/To and Transfers In/Out
• Section 2.17: Tips & Tricks
 2.17.1 Frequently Asked Questions
 2.17.2 PeopleSoft Queries
 2.17.3 FAST-ED Website
 2.17.4 Other Useful Links
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TABLE OF CONTENTS
Chapter 3 – FIRMS Submission
• Chapter 3 – Major Changes
• Section 3.1: FIRMS Overview
• Section 3.2 Quarterly Submissions
• Section 3.3: Year-End Submissions
• Section 3.4: Automated FIRMS Edits/Chancellor’s Office Manual Edits
 3.4.1 Automated FIRMS Edits
 3.4.2 Chancellor’s Office Manual Edits
• Section 3.5: FIRMS Data Element Dictionary
• Section 3.6: 2011/2012 Object Code, CSU Fund and Legal Edit Updates
Chapter 4 – Preparation and Submission of SCO Reports
• Chapter 4 - Major Changes
• Section 4.1: SCO Reporting Overview
• Section 4.2: SCO Legal Reports
 4.2.1 The SAM 99 File
 4.2.2 Report 3 – Adjustments to Controller’s Accounts
 4.2.3 Report 14 – Report of Bank/Savings and Loan Association
Accounts Outside of the Treasury System
 4.2.4 Report 18 – Statement of Changes in General Fixed Assets
 4.2.5 Report 19 – Statement of Capital Assets
 4.2.6 Report 22 – Statement of Contingent Liabilities
 4.2.7 Explanations of Abnormal Balances
• Section 4.3: State Funds 0890, Federal Trust Fund, and 0942, Special
Deposit Fund
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• Section 4.4 Special Reporting Considerations
 4.4.1 Reporting Due To/Due From Transactions Occurring Within
the CSU
 4.4.2 Reporting Due To/Due From Transactions With State
Agencies Outside the CSU
 4.4.3 Reporting Transactions with the University of California and
Community Colleges
• Section 4.5: Submitting the Hard Copy Report Package
 4.5.1 Table of Contents
 4.5.2 Transmittal and Report Certification Memos
 4.5.3 Binding Instructions
 4.5.4 SCO’s Year-End Checklist
 4.5.5 Mailing Instructions
 4.5.6 Submission of the Report Package to the Chancellor’s Office
 4.5.7 Records Retention
Chapter 5 – Reserved for future use
Chapter 6 – Deadlines
• Chapter 6 – Major Changes
Chapter 7 – Contacts
• Chapter 7 – Major Changes
Chapter 8 – Year End Instructions
• Chapter 8 – Major Changes
• Section 8.1: Introduction
• Section 8.2: Year End Checklist
 8.2.1 How to use this Section
 8.2.2 Year End Checklist
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• Section 8.3: Year End Instructions
 8.3.1 SWIFT

8.3.1.1 SWIFT Negative Balances
 8.3.2 Revolving Fund Reclassification
 8.3.3 Obligations
 8.3.4 SAM99 6807 Errors
 8.3.5 CSURMA

8.3.5.1 IDL/NDI and UI Accrual Process Changes

8.3.5.2 Deductible Recovery
 8.3.6 Interagency Transaction Process

8.3.6.1 Fund Balance Clearing (FBC)

8.3.6.2 Interagency Transaction Report
 8.3.7 General Fund and Trust Fund Tie Point

8.3.7.1 RMP Expenditure Offset from GF (FIRMS Object
Code 690003)
 8.3.8 Year End Reserve Entry
 8.3.9 PO Rollover
 8.3.10 Closing Rules
 8.3.11 FIRMS Submission
 8.3.12 SCO Reporting

8.3.12.1 Submission of Fixed Assets Data for Proprietary and
Fiduciary Funds to the Chancellor’s Office
Appendices
• Appendices - Major Changes
• Appendix 1: Fund Equity Object Code by Fund
• Appendix 2: Summary of Reporting Mechanism/Reporting Responsibility
by Fund
• Appendix 3: Reports 18 and 19 Templates
• Appendix 4: Year-End Report File Identification Form
• Appendix 5: Sample Table of Contents for the Report to the State
Controller
• Appendix 6: Criteria for SCO’s Award of Achieving Excellence in
Financial Reporting
• Appendix 7: Transmittal and Report Certification Memos
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TABLE OF CONTENTS
• Appendix 8: SCO’s Year-End Checklist
• Appendix 9: FIRMS Data Integrity Certification Form
• Appendix 10: Table of Fixed Asset and Accumulated
Depreciation/Amortization Object Codes
• Appendix 11: Template: Schedule of Fixed Assets – Nongovernmental
Funds
• Appendix 12: Glossary of Terms
• Appendix 13: Reserved for Future Use
• Appendix 14: Template: Report of Bank and/or Savings and Loan
Association Accounts Outside the Treasury System (SCO
Report 14)
• Appendix 15: SAM99 Reconciliation Requirements
• Appendix 16: Template: Report 22, Statement of Contingent Liabilities
• Appendix 17: Template: Supplementary Information Form for Due From/To
Other Funds
• Appendix 18: SAM99 Submission Checklist
• Appendix 19: CSU Fund and Object Code Definitions
• Appendix 20: Abnormal Balance Explanation Template
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INTRODUCTION
This 2012 edition of the CSU Legal Manual represents the Chancellor’s Office continued efforts to serve
the ongoing training and accounting guidance needs of the campuses. This year we have incorporated
information provided to individual universities over the last 12 months which we feel can be of benefit to
the wider campus community.
We have added to this edition two appendices. One provides definitions for selected CSU funds, the
other provides definitions for selected object codes. Due to the number of funds and object codes the
system has and because of limited staff resources, these appendices represent only the start to more
comprehensive reference documents. The funds and object codes included in the schedules were chosen
because they are either new or because the Chancellor’s Office received particular inquiries about them
during the year. Adding to what was started this year will be an ongoing project.
As was done last year, we are providing for each chapter a listing of the major changes that were made.
The major changes documents are intended to help campus users readily identify those topics requiring
more emphasis in their review.
This edition contains the following chapters:
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
General – Providing an overview of legal basis accounting
Accounting – Providing discussions on various accounting issues of general interest
FIRMS – Providing guidance on submissions and edits
SCO Reporting – Providing instructions related to annual submissions to the state
CFS – Reserved for the later addition of information on CFS
Deadlines – Providing all key submission deadlines
Contacts – Providing the names of people that can provide campuses with additional assistance
Year End Accounting – Providing discussions on various year end accounting tasks
The manual is the product of a team of contributors at the Chancellor’s Office, including:
Lilian Audet
Su Chen
Kelly Cox
Cindy Gong
Sedong John
Roberta McNiel
Sherry Pickering
Lily Wang
Terri Williams
Their efforts in updating the document are much appreciated.
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CHAPTER 1
Major Changes
Page #
Description of Change
Reason for Change
No major changes were made to this chapter.
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CHAPTER 1
GENERAL INFORMATION
Section 1.1: Modified Accrual Basis Accounting v. Full Accrual Basis
Accounting
The CSU maintains its financial records on a legal basis or modified accrual basis of accounting
as required by the State of California. Under the modified accrual basis, revenues should be
recognized in the accounting period in which they become “available and measurable.”
Expenditures (as opposed to expenses) should be recognized in the accounting period in which
the fund liability is incurred, if measurable, except for unmatured interest on general long-term
liabilities, which should be recognized when due.
The legal basis of accounting is not consistent with Generally Accepted Accounting Principles
(GAAP) and is converted to full accrual basis accounting on the CSU’s audited financial
statements. Under the full accrual basis, revenues should be recognized in the accounting period
in which they are earned, and expenses should be recognized in the accounting period in which
they are incurred.
Section 1.2: CSU Codes
The CSU employs a variety of codes in order to account for its activities. This section provides
an overview of those codes.
1.2.1 State Fund Codes
The highest level of accounting is the state fund level. Fund accounting is the convention by
which resources for various purposes are recorded and summarized in accordance with state laws
and regulations. A fund is an accounting entity with a self-balancing set of accounts for
recording assets, liabilities and fund equity. Separate accounts are maintained for each fund to
ensure observance of limitations and restrictions placed on the use of resources.
In the State of California, the Department of Finance (DOF) determines the numbers associated
with funds established through legislative action. For example, the General Fund has been
assigned the code 0001. The assigned codes are used by every state agency recording
transactions within the various funds. In our example, every agency receiving General Fund
appropriations would reference code 0001 when reporting accounting activity within the fund to
the state.
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GENERAL INFORMATION
1.2.2 CSU Funds
The next level at which reporting is done at the CSU is the CSU fund level. The CSU has
management and external reporting requirements beyond those mandated by the state. For each
state fund, the CSU has established one or more CSU funds to provide further detail concerning
its operations.
1.2.3 Fund Attribute Table Key (FNAT)
Within PeopleSoft, campuses establish and maintain PeopleSoft funds to manage unique campus
activities. The purpose of the FNAT is to connect the campus PeopleSoft funds to a range of
attributes as defined on the FNAT Data Table maintained by the Chancellor’s Office. Attributes
include (but are not limited to):
CSU Fund
Project Code
Account Type
CSU Net Asset Category
State Revenue Code
State Sub-Fund Number
Appropriation information
Fund Processing Type
1.2.4 Object Codes
Object codes are the individual FIRMS accounts which capture detailed accounting information
concerning each CSU fund’s assets, liabilities, fund equity, revenue and expenses. They are the
equivalent of general ledger account codes found in any other organization’s chart of accounts.
(FIRMS is the CSU’s corporate accounting system and is further discussed in Chapter 3.)
1.2.5 Account Attribute Key (AAT)
Within PeopleSoft, campuses establish and maintain PeopleSoft accounts to track unique campus
activities. The purpose of the AAT is to connect the campus PeopleSoft accounts to a set of
attributes as defined on the AAT Data Table maintained by the Chancellor’s Office. Rather than
assigning a random number as the key value, like the FNAT, the object code (see section 1.2.4)
is equal to the AAT. The attributes include:
Object Code
State General Ledger Account Number
Natural Classification
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GENERAL INFORMATION
1.2.6 NACUBO Program Code
The National Association of College and University Business Officers (NACUBO) is the
“industry” organization for higher education and as such sets accounting standards for its
constituents. Traditionally, colleges and universities have described their operating expenses for
external reporting purposes by functional categories. NACUBO has standardized those
categories to ensure the comparability of higher education financial statements and defines them
in their Financial Accounting and Reporting Manual for Higher Education (FARM). They are:
Instruction
Research
Public Service
Academic Support
Student Services
Institutional Support
Operation & Maintenance of Plant
Scholarships & Fellowships
Auxiliary Enterprises
The FARM further breaks these categories down into more detailed functional subcategories.
At the CSU each functional category is assigned a code, referred to as the Program Group Code,
and each subcategory is assigned an identifying number, called the program code. For example,
the category Instruction, assigned Program Group Code 01, includes expenses for all activities
that are part of an institution's instruction program. Subcategories include:
0101
0102
0103
0104
0105
0106
General Academic Instruction
Vocational/Technical Instruction
Special Session Instruction
Community Education
Preparatory/Remedial Instruction
Instructional Information Technology
A complete list of program group codes and program codes can be found in the FIRMS Data
Element Dictionary (further discussed in Chapter 3)---see
http://www.calstate.edu/es/intranet/applications/fob/firms/firms-data-elementdictionary/program-code.shtml.
At the CSU, and at least on a monthly basis, NACUBO program codes are automatically
assigned to the data in the PeopleSoft CSU Business Unit via an operation referred to as the
derivation process. The codes are derived based on a set of four rules as defined by a CSU group
with system-wide representation, the Financial Standards Advisory Committee (FSAC). The
four rules are:
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GENERAL INFORMATION
Rule 1: This is based on PeopleSoft’s Account Type. The Account Type indicates
whether an account is an asset, liability, equity, revenue or expense. The
Account Type associated with each PeopleSoft account chartfield is used to
look up the associated NACUBO program code. Balance sheet accounts always
use the program code associated with this rule.
Rule 2: This determines the program code based on the combination of Fund Processing
Type and Object Code (also known as the AAT key). The Fund Processing
Type defines a group of funds for which the same object codes are valid. Rule 2
looks up the Fund Processing Type and Object Code associated with the fund
and account chartfields. If the program defines the combination, the related
NACUBO program code will be used. If it is not defined, the program code
will be determined by applying Rule 3 and/or Rule 4.
Revenue accounts are associated with program codes through application of this
rule. However, if a program code cannot be found using Rule 2, a program
code will be applied using Rule 1.
To illustrate the application of this rule, the object code 609001 is described as
State E.O.P. Grant Program. The Program Code associated with this object
code is 0801, Scholarships, which will be derived through the Rule 2 definition.
Therefore, any balance in the object code 609001 will be categorized as
Scholarships on the financial statements.
Rule 3: This rule uses the FNAT to define the NACUBO program code when all
expenses of certain funds need to be classified in a particular way. When the
program code is defined on the FNAT all expense accounts where the program
code was not determined via Rule 2 receive the defined code. For example, the
program code 2001, Auxiliary Enterprises – Student, includes all expenses for
auxiliary enterprise activities primarily intended to furnish self-supporting
services to students. Expenses recorded in student auxiliary enterprise programs
will receive the program code at the FNAT key level.
Rule 3 can also operate where the NACUBO program code has been specified
on the PeopleSoft fund chartfield by individual campuses rather than on the
FNAT.
If the program code is not defined in Rule 3, the program code will be
determined by applying Rule 4.
Rule 4: This rule determines the NACUBO program code for operating expenses based
on the department identification (deptID) chartfield. If the code was not derived
through operation of Rules 2 and 3, Rule 4 determines the code to be applied.
The distribution of expense to program codes is expressed as a percentage. For
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GENERAL INFORMATION
example, the Computing Support Department might be distributed 50%
Academic Support and 50% Institutional Support. The percentage may also be,
and often is, 100% for any given department.
Expense accounts are associated with program codes using Rule 2 first. If a program
code is not found through reference to Rule 2, the system will apply Rule 3. If it is not
found with Rule 3, the system proceeds to application of Rule 4. And, if a code is still
not found, the system will use Rule 1.
Tables of codes (state funds, CSU funds, object codes, program codes) are located on-line in the
FIRMS Data Element Dictionary,
http://www.calstate.edu/es/intranet/applications/fob/firms/firms-data-elementdictionary/index.shtml.
Section 1.3: Data Quality Review
Before submitting financial data to the Chancellor’s Office (via FIRMS – discussed in Chapter 3)
and preparing reports as mandated by the state (discussed in Chapter 4), it is important that such
data undergo a thorough review to ensure all transactions have been properly recorded and
classified. Chapter 2 provides guidance to assist campuses in correctly recording their
transactions so that similar events are accounted for in a consistent manner across the the system
and to ensure the quality of the financial data. Additional information is provided below to assist
campuses in achieving a higher level of data integrity.
1.3.1 Interagency Transactions
There are two types of interagency transactions: interagency receivables/payables (the due from
and due to accounts) and interagency transfers (transfers in and transfers out accounts). Activity
in these accounts taking place within the same state fund should be equal and, therefore, will net
to zero (i.e. receivable equals payable/transfer in equals transfer out). If the activity is between
different state funds, the entry to the source fund should be in agreement with the entry to the
destination fund.
As a result of implementing the Revenue Management Program (RMP), which gave the CSU the
authority to deposit student fees in the CSU Trust Fund (state fund 0948) and thereby re-engineer
many of its accounting practices, it became necessary to identify interagency transactions at the
CSU fund level. To do this, object codes were created to easily identify source and destination
CSU fund numbers. The choice of object code depends on:
(1) Whether the transaction is between state funds or within the same state fund, other
than 0948;
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GENERAL INFORMATION
(2) For state fund 0948, whether the transaction is between CSU funds within 0948 or
within the same CSU fund in 0948;
(3) Whether the transaction occurs within a campus (intra-agency) or between the campus
and the Chancellor’s Office (interagency).
The table below provides the object codes to be used for the various combinations of
transactions.
(A)
Within campus
Within campus
Between
campus/CO
Between
campus/CO
Within campus
Within campus
Between
campus/CO
Between
campus/CO
Between
state funds
(1)
(B)
Within the
same state
fund other
than 0948
(C)
Due From
Due To
1050xx
2020xx
105027
202027
130xxx
230xxx
130000
230000
Due From
1051xx
105127
131xxx
131000
Due To
2021xx
202127
231xxx
231000
Transfer In
Transfer Out
5060xx
6800xx
506026
680026
506000
680000
570xxx
670xxx
570000
670000
Transfer In
5061xx
506126
506100
571xxx
571000
Transfer Out
6801xx
680126
680100
671xxx
671000
SWAT (2)
(D)
(E)
Between
Within the
CSU funds in same CSU
0948 (3)
fund in 0948
Note 1: Object codes in (A) include valid values in the applicable ranges except those in (B) and (C).
Note 2: Object codes 506000 and 680000 are for the CO's use only.
Note 3: Object codes in (D) include valid values in the applicable ranges except those in (E).
The Chancellor’s Office has implemented an edit in FIRMS which identifies inequalities in
interagency accounts. The edit is further discussed in Chapter 3.
1.3.2 Reporting Interagency Receivables/Payables (Due To and Due From) to the State
On state reports receivables and payables between different state funds are reported in state
general ledger numbers 1410.XXXX and 3114.XXXX, respectively. The suffix XXXX for
receivables is the fund from which the balance is due; the suffix XXXX for payables is the fund
to which the balance is due. Where the receivables and payables arise within the fund, state
general ledger numbers 1420 and 3115, respectively, are to be used.
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GENERAL INFORMATION
The receivables and payables should be reported to the state separately and not on a net basis.
For example, in the General Fund there may be a Due From Continuing Education (1410.0573)
of $100 and a Due to Continuing Education (3114.0573) of $60. Both account balances should
be reported, not a net of $40 in 1410.0573.
1.3.3 Reporting Allowances for Uncollectible Accounts Receivable and Provisions for Deferred
Receivables to the State
Allowances for uncollectible accounts receivable (state general ledger account 1390) and
provisions for deferred receivables (state general ledger account 1600) are associated with their
related receivable accounts through the use of suffixes. For example, the Allowance for A/R –
Abatements is related to Accounts Receivable – Abatements, state general ledger account 1311.
In reporting the allowance balance, the account to be used would be 1390.01311. The accounts
receivable account number in the suffix is always preceded by a zero.
Campuses must be careful to properly map allowances and provisions to the related accounts
receivable accounts. It is not appropriate to use one allowance account for all accounts
receivable accounts.
1.3.4 The Legal Edits Table
The Legal Edits Table determines the validity of CSU fund, Fund Processing Type, and object
code combinations. It is maintained by the Chancellor’s Office and is downloaded into
PeopleSoft CFS each night via an automated process. Activation of the table is at the option of
the campus, but is highly recommended to ensure data integrity.
The Chancellor’s Office has incorporated these same edits in FIRMS, meaning that campus data
failing to comply with the edits will be barred from a “clean” submission until the errors are
cleared. Campuses need to be cognizant of the valid combinations to avoid delay in completing
a quarterly submission, particularly at year end.
The Legal Edits Table is posted in Excel format on the Chancellor’s Office website,
http://www.calstate.edu/sfsr/standards_and_rules/, along with the procedures followed in
updating the CFS table.
For more information about the Legal Edits Table, visit the FAST-ED website. After logging on,
click the tutorial Legal Edits. Also see the CFS 9.0 User Guide, FIRMS Legal Edits, at
http://cms.calstate.edu/04_Applications/04B_Finance/CFS90/CFS_App_ModuleGeneralLedger.
asp.
1.3.5 Other Verification Steps
Listed below are other steps that should be taken by campuses to ensure data integrity:
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GENERAL INFORMATION
•
•
•
•
•
•
•
•
•
Beginning retained earnings, or appropriate fund equity balance, should be checked for
agreement with the prior year’s ending balance in each CSU fund.
FIRMS object code 305022, Fund Balance Clearing Account, should be checked for
agreement with the final Fund Balance Clearing Account AD NOAT memo issued by the
Chancellor’s Office each month.
Uncleared collections should be reconciled regularly and should be at or near zero by the
last day of the fiscal year.
The accounting for Federal Direct Student Loan activity should be confirmed for
propriety. Receipts should be recorded as revenue and payments as expenditures on the
legal basis of accounting. (This treatment differs from the GAAP basis of accounting.
For GAAP, Federal Direct Student Loans are recorded in an agency fund. The fund will
have balance sheet accounts only, no income, expense or equity accounts.) A student
receivable should not be recorded by the campus for these loans as they are receivables of
the Federal government.
Expenditure accruals for fiduciary and enterprise funds are to be based upon goods and
services received as of June 30; revenue accruals for fiduciary and enterprise funds are to
be based upon income earned as of June 30. To receive the Certificate of Excellence in
Financial Reporting from the SCO, at year-end these accruals should be within 90% to
110% of the actual amount earned or spent in the following fiscal year. Accruals should
be reviewed for reasonableness with the goal of meeting this criteria. They should not
result in overspent appropriations.
The SCO recognizes revenues only for the current year and immediate prior year.
Revenue pertaining to an older period must be coded as prior year. Campuses need to
remap FNAT keys for these older revenue transactions to the prior year.
The state general ledger account number 2090 (object code 101100 or 108090),
Investments Other, may be used only in fiduciary (i.e. trust or agency) funds. It may not
be used in governmental or proprietary (i.e. enterprise) funds. If object code 101100 or
108090 was set up as the default value for all funds in PeopleSoft, then it needs to be
reclassified to an appropriate object code before closing.
The state general ledger account number 3790, Other Current Liabilities, should not be
used in bond funds. Instead, entries mapping to this account number should be analyzed
and reclassified to an appropriate liability account (3010, Accounts Payable, 3020,
Claims Filed, 3021, Claims in Process).
In connection with governmental funds:
 Expenditures must be reviewed at the program code level to ensure that no
program expenditure totals are negative. If negative totals are identified,
adjusting entries must be made to clear them.
 No accruals should be reported in the General Fund. Trial balances for General
Fund appropriations should be reviewed and entries should be made to clear any
remaining accruals or encumbrances.
8 2011-12 Legal Manual | The California State University
GENERAL INFORMATION
All accounts for reverting appropriations must be cleared before June 30.
•
In connection with enterprise, trust and lottery funds:
 Adjustments must be made to ensure that no allocation budget balance available
for expenditures is overdrawn at the CSU fund/fiscal year level after the year-end
accrual entries are posted.
 The amount in the appropriate equity account (e.g. for 0948, Trust Fund, the
appropriate equity account is object code 305002, Fund Balance Continuing
Appropriations; enterprise funds use object code 305021, Retained Earnings) in
each CSU fund on the current year’s pre-closing trial balance must be the same
amount as what was reported by the campus on the post-closing trial balance for
these accounts in the previous year. The Fund Equity Object Code by Fund table
at http://www.calstate.edu/sfsr/standards_and_rules/ shows the appropriate fund
equity account for each state fund.
 Reserve entries in FIRMS object code 30401X in CSU fund 485 must be posted
to the campus and FIRMS business units in PeopleSoft before running the final
FIRMS. Any entries in FIRMS object codes beginning with 30401X must be
offset by like entries in FIRMS object code 304099 (Offsets for Reserves/Fund
Balance) (i.e. the balances in 30401X and 304099 must net to zero). Object
codes 304001 and 304002 should not be used for reserve entries.
 The balances in the Fund Balance Clearing accounts must be reconciled with the
June 30 balances reported in a Chancellor’s Office coded letter issued in early
July each year. All reconciling items must be eliminated before running the final
FIRMS.
 Accounts receivable must be analyzed and adequate reserves for uncollectible
amounts must be established. Generally, if a receivable is six months past due, it
should be fully reserved, unless there is sufficient support it will ultimately be
collected. Accounts past due less than six months should also be reserved if there
is reasonable doubt as to collectiblity.
9 2011-12 Legal Manual | The California State University
CHAPTER 2
Major Changes
Section
Description of Change
All sections Chapter 2 was reorganized.
Reason for Change
This chapter will be expanded to
incorporate accounting information
provided to campuses via email, as
well as guidance distributed in other
documents, such as RMP documents.
Section
2.1.3
Accounting for the Associated Student Fee
was added to provide guidance on the use
of CSU fund 461, Associated Student Body
Trust.
To incorporate RMP #21,
Associated Student Body Fee, into
the manual.
Section
2.3.4
The transitional instruction in CSU
Consolidated Investment Earnings section
was removed.
The implementation of the
consolidated investment earnings
required one year where there was a
unique distribution schedule as well
as a change to some yearend
accruals. Since the transition is
complete these details were removed
from this section.
Section
2.3.6
Compiling an Un-reconciled Check List
with CFS section was added.
The section content was distributed
in an email for GAAP preparation
but should be included in the legal
manual.
Section
2.3.10
A note was added regarding prepaid
expenses.
Some systemwide contracts have a
term that does not coincide with the
fiscal year end, therefore campuses
may need to recognize prepaid
expenses in Legal and/or GAAP.
Section
2.5.8
Department of General Services (DGS)
Prepayments section was added.
The section describes the process
the Department of General Services
uses to calculate the prepayment and
the journal entry that must be used
to record the entry should it occur in
the campus Agency Reconciliation
1 2011-12 Legal Manual | The California State University
CSU ACCOUNTING
Report (aka the Tab Run). The
SAM99 has been programmed to
match a certain journal entry to
offset the state posting or an error
will occur.
Section
2.5.9
An Athletics section was added.
Systemwide Financial Standards &
Reporting made some changes to
object codes to distinguish between
revenue derived from selfsupporting and non-self-supporting
athletic activities in 2011-12. The
section details the definitions of the
object codes and adds information
about the CSU funds that should be
used to record the two types of
athletics activity.
Section
2.6.2
CSURMA Coverage Programs section
content was updated to reflect changes in
accounting related to the systemwide cost
recovery guideline.
The changes in accounting due to
the systemwide cost recovery
guideline implementation impact the
Pooled Workers’ Compensation
Program and the Industrial
Disability Leave (IDL), NonIndustrial Disability Leave (NDI)
and Unemployment Insurance (UI)
Program as the expenses may occur
in different funds based on the
campus implementation option.
Section
2.6.3
The CSURMA Accounting Treatment
section was updated to the current version.
The accounting treatment was
updated to reflect changes in
accounting related to the
systemwide cost recovery guideline.
Section
2.8.4
Use of CSU Operating Fund Scholarship
section was added.
The CSU Operating Fund may not
be used to fund scholarships based
on California Constitution Article
16, section 6 , that prohibits state
agencies from making a gift of state
funds. Campuses must not issue
scholarships from the CSU
Operating Fund.
2 2011-12 Legal Manual | California State University
CSU ACCOUNTING
Section 2.9
Sponsored Programs Administration
section was added.
The section was added to collect
various accounting instructions
related specifically to Sponsored
Programs Administration. We
expect that the information in this
section to grow in future periods to
cover this topic more thoroughly.
Section
2.10.2
An Escheat Process section was added
To incorporate guidance previously
published in RMP Implementation
Document 16.
Section
2.10.3
An Escheat Payroll Warrants section was
added
To incorporate guidance previously
published in RMP Implementation
Document 16.
Section
2.11.3
An Accounts Receivable Collections
section was added
To incorporate guidance previously
published in RMP Implementation
Document 17.
Section
2.13.3
Capital Asset v. Operating Expense was
added to help campuses distinguish
between a capital expenditure and a repair
expense.
To incorporate guidance provided to
individual campuses during the
fiscal year.
Section
2.15.4
The American Reinvestment & Recovery
Act section was removed.
The CSU did not receive additional
ARRA funds in 2011/12 so this
section was deemed obsolete.
Section
2.15.4
A Sabbatical Leave Forfeiture section was
added.
The section was added to provide
instructions for booking this
transaction should it occur at a
campus. Previously there were no
systemwide instructions regarding
how this entry should be booked in
the ledger.
3 2011-12 Legal Manual | California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.1: Enterprise Organizations
The following sub-sections provide selected information related to Enterprise Organizations and
related Systemwide Revenue Bond (SRB) accounting.
2.1.1. CSU Fund 441: CERF Operations
Early Start Program
A $5 million Early Start set-aside of campus-based Lottery allocations has been made in fiscal
year 2011-12 for the first year of the Early Start financial aid program on the basis of campuses’
pro-rata share of total enrollment. This program can be administered either Self-Support or StateSide. The accounting treatment should be followed using the guidelines outlined in AD2012-01 .
Particularly, each campus must report the financial data of this program within a unique Fund
using FNAT #130310. This will facilitate the exclusion of these revenues and faculty retirement
costs from the Centrally Paid Indirect Cost/State ProRata calculation and distribution. In
addition, object code 502105 Continuing Education - Special Session-Other should be used to
record the CE Fees.
If the program is in a future fiscal period then the campus should use object code 205090
Operating Revenue Collected in Advance. Therefore going back to the accounting template
included in AD2012-01, the deferred revenue account would be exchanged for the revenue
accounts listed and be populated with entries A1 & B1.
2.1.2. CSU Fund 444: CERF: Campus Partners
As required by Education code 89704, “All revenues … shall be deposited to the credit of the
State University Continuing Education Revenue Fund…for the support and development of selfsupporting instructional Programs of the California State University”. In compliance with this
code, CSU has identified a set of CSU funds for the different CERF reporting segments. A newly
created CSU Fund 444 - CERF Campus Partners has been established to record and report funds
allocated to campus partners for continuing the CERF mission. All costs for program
reinvestment and support of CERF program by campus partners may to be recorded to this fund.
The purpose of CSU Fund 444 - CERF Campus Partners is to distinguish CERF operation
activities and its reserve balances from Campus Partners. This will allow reserves to be
identifiable and reportable. Year-end reporting to Executive Management will reflect reserve
balances designated in CERF Campus Partners (444).
1 2011-12 Legal Manual | The California State University
Section 2.1: Enterprise Organizations
Further information can be found in the CERF Program Reinvestment Allocation Guidelines.
2.1.3. CSU Fund 461: TF Associated Student Body Trust
The ASB Trust - CSU fund 461 was established to facilitate the accounting and reporting of
Associated Student Funds. Executive Order 1000 defines agency funds as resources being held
in a purely custodial capacity (assets equal liabilities) for Legal and GAAP basis financial
reporting. CSU fund 461 falls under the agency fund definition; it collects the ASB fee on behalf
of the Associated Students auxiliary organization and transfers the funds to the auxiliary
organization.
ASB fee revenue collected by the campus as part of the student registration fees is recorded in
object code 206701-Depository Accounts, Current in CSU fund 461. When the revenue
collections are disbursed to the Associated Students auxiliary organization, the campus records
the payment against the depository accounts, current object code. If no timing differences exist,
the collection of fees and payment to auxiliary organization net to zero in this object code.
However, campuses must submit information about the ASB fee on the Chancellor’s Office fee
report. To facilitate this reporting requirement, the campus may create two separate PeopleSoft
accounts to track the gross revenue collections and subsequent payout to the Associated Students
auxiliary organization, and map both accounts to the depository object code.
As part of the registration fees, the campus may also collect a meal plan fee on behalf of an
auxiliary organization (e.g. Associated Students, Enterprises, etc.). Collections for auxiliary
organizations should be booked to CSU fund 461 for Associated Students and CSU fund 537 for
another auxiliary organization using the same depository account object code as above. Similar
to the ASB fee, the campus may create two separate PeopleSoft accounts to track the gross
revenue and subsequent payout, and map both accounts to the depository object code. Meal plan
fees collected at registration for an auxiliary enterprise (e.g. Housing) are not agency transactions
thus the revenue should be recorded in the Housing CSU fund using the appropriate FIRMS
revenue object code.
As mentioned earlier, CSU fund 461 - ASB Trust is an agency fund, thus, all resources
(including investment earnings) must be recorded as a liability in the depository accounts,
current object code.
The depository accounts are classified into current (FIRMS object code 206701) and noncurrent
(FIRMS object code 206700):
Noncurrent depository accounts meet at least one of the following criteria:
1) Not to be used in current operations
2) Restricted for acquisition or construction of noncurrent assets
3) Restricted for liquidating long-term obligations
2 2011-12 Legal Manual | The California State University
Section 2.1: Enterprise Organizations
4) Restricted for the use for other noncurrent operation purposes
Current depository accounts meet at least one of the following criteria:
1) Expected be expended within one year and used in current operation
2) Used for the acquisition of current assets
3) Liquidated current obligations
4) Used for other current operation purposes
Campus financial officers must work with the Bursar’s office or Student Accounts Department to
make sure the fees are directed to the proper CSU fund and FIRMS object codes.
ASB fees are different from student union fees. Student union fees should be captured in CSU
fund 534. The two fees should not be co-mingled. There should never be any SRB-related
activity recorded in CSU fund 461.
2.1.4. CSU Fund 471: Parking Revenue Fund - Fines & Forfeitures
The accounting treatment discussed in this subsection should be observed in any occurance of a
fine or forfeiture. At the CSU, this is most relevant to Parking Fines & Forfeitures.
GASB 33, paragraphs 17 & 18, provide accounting guidance in connection with the recording of
fines and forfeitures. Further guidance is offered in GASB Staff Implementation Guide Z.33.10.
This section provides a brief overview of the requirements.
Revenue is recognized as follows:
• If the fine is undisputed, recognition is based on whichever occurs first:
Payment (debit cash, credit revenue) or Elapse of the statutory time allowed to
dispute the charges (debit receivable, credit revenue).
• If the fine is disputed, the revenue should be recognized net of estimated refunds from
rulings overturned on appeal when the appropriate legal authority rules that the fine is
legally enforceable (debit receivable, credit revenue).
Fines and forfeitures revenue should be recognized in the same period that the asset is
recognized (debit cash / receivable, credit revenue), unless the enabling legislation includes time
requirements. If time requirements are imposed, revenues should be recognized in the period
when the resources are required to be used or when use is first permitted (debit cash / receivable,
credit deferred revenue).
3 2011-12 Legal Manual | The California State University
Section 2.1: Enterprise Organizations
2.1.5. CSU Fund 531: TF – Housing Operations and Revenue
Food Services
Currently, the majority of CSU universities outsource (subcontract) food service activity to their
auxiliary organizations.
Due to the high degree of subcontracting and the resulting low volume of financial transactions
systemwide, a separate CSU Fund for Food Service activity has not been established.
For those campuses that do have Food Service activity provided by their university (and thus
have revenues and expenses within their university books), CSU Fund 531 TF – Housing
Operations and Revenue should be used.
2.1.6. CSU Fund 534: TF Campus Union-Operations and Revenue
Return of surplus
Return of surplus (ROS) check(s) to the auxiliary student unions should be recorded to object
code 660045, Return of Surplus. Scanned copies of check(s) and all backup should be emailed
to the Chancellor’s Office, specifically Terri M. Williams at [email protected]. This is a
required PBC (prepared by client) for the SRB audit. Before year-end close, campuses should
compare the dollar amount recorded in object code 660045 with total checks issued. If the dollar
amount doesn’t match, the books should be adjusted. The dollar amount in the general ledger for
ROS should tie to the check copies, plus any other AP disbursements, such as a wire.
2.1.7. CSU Fund 537: TF Auxiliary Organizations-Operations and Revenue
Proper FNAT
CSU fund 537 is mainly used for SRB-related activity. If there are non-SRB transactions
(deposits held for an auxiliary organization that is not a campus union), the PeopleSoft fund
needs a special FNAT key, FNAT #127073. For SRB transactions, FNAT #128893 should be
used; this FNAT maps to project SRB00.
Capital Leases and Loans Activity
For debt issued prior to January 2008 (Capital Leases), no lease receivable is established in legal.
The principal payment collected by the university from its auxiliary should be booked to object
code 580098, Auxiliary Program Lease Principal Payment, which maps to GAAP account
723006. The interest payment should be booked to object code 508001, Income From External
4 2011-12 Legal Manual | The California State University
Section 2.1: Enterprise Organizations
Investments, which maps to GAAP account 723003. Do not record May and June accruals of the
auxiliary base rental interest payment in legal. This will be a GAAP accrual.
For debt issued after January 2008 (Loans), Senate Bill 855 provides the authority to issue bonds
on behalf of auxiliaries. It is now a loan and no longer a capital lease. Since it is a direct loan
between the Chancellor’s Office and the auxiliary, the campus acts as an agency only and the
receipt of auxiliary base rental payments should not have a P&L impact on the campus books.
Receipts of auxiliary base rental payments and interest payments should be credited to object
code 250002, Uncleared Collections (other current liability). When the payments are remitted to
the Chancellor’s Office, debit object code 250002.
5 2011-12 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.2: Capital Projects Accounting
2.2.1. Capital Projects - Funding Sources for a Construction Project
Construction projects must have separate and distinct accounts (sub fund) for each of the
different funding sources. Examples of funding sources are:
• Commercial Paper (CP), RBAN - Short-term debt usually issued to fund projects during
construction period.
• Systemwide Revenue Bonds (SRB) - Long-term debt issued by the Board of Trustees to fund
construction projects.
• General Obligation (GO) Bonds - Legislation approved by voters; also known as Higher
Education (HE) Capital Outlay Bond Funds.
• Lease Revenue Bonds - Administered by Public Works Board for legislatively approved
construction projects.
• Fee Revenue Funds - Housing Fees, Parking Fees, Health Center Fees, Student Union Fees,
and CERF Fees.
• Donor Funds
2.2.2. Capital Projects – Allocation Orders, Cash Transfer Letters (CTL) and Filing Claims
Allocation Orders
Campuses receive spending authority through the allocation order process, which is required for
all state construction funds: Dormitory Construction Fund (0576), GO/Higher Education Capital
Outlay Bond Funds and Lease Revenue Bonds issued through the Public Works Board.
Year End Entries for Allocation Orders Pending - All Funds (Auto-Reversing)
Allocation orders pending at year end are to be journalized in the appropriate general ledger
using the following accounts:
•
•
FIRMS object code 404001, Allocation Orders - Pending
FIRMS object code 404002, Reserve for Allocation Orders – Pending
If the SCO expenditure allotment is UNDER (less than) the campus expenditure allotment, there
will be a CREDIT balance in FIRMS object code 404001. If the SCO revenue allotment is
UNDER (less than) the campus revenue allotment, there will be a DEBIT balance in FIRMS
1 2011-12 Legal Manual | The California State University
Section 2.2: Capital Projects Accounting
object code 404001. An allocation order pending is a required year-end report. These entries
must be reversed July 1 so the option to auto-reverse the entry is a desirable option and will
eliminate the need to revisit the entry in the new year.
Cash Transfer Letters (CTL)
CTLs are needed, for all Bond funds and Revenue Bond Anticipation Note (RBAN) funds, to file
a claim schedule, to abate funds (also need Remittance Advice for abatements), or to submit a
Plan of Financial Adjustment (PFA). Basically, any transaction that moves money within any
bond or RBAN funds needs a CTL.
For GO Bond Funds or HE Capital Outlay Bond Funds, CTL forms are available on the CO
website http://www.calstate.edu/sfo/Cash_Transfer_Forms/index.shtml. CPDC administers the
upfront funds and assigns them to each project. They issue a certification letter which directs the
campus to the correct CTL to use.
For the Dormitory Construction Fund (SCO Fund 0576), the campus will receive the CTL along
with the allocation order. Campuses must use a CTL for all Bond and RBAN funds but they do
not need a CTL for Fee Revenues or donor funds.
The Public Buildings Construction Fund (SCO Fund 0660) is funded through revenue bonds
issued by the Public Works Board a CTL is required for all transactions. All CTL’s in PBCF
0660 are unique to the project so no two CTL’s are the same. CTL’s are forwarded to the campus
with the Allocation Order.
The Allocation Order process begins with Finance & Treasury (F&T) they initiate the process by
submitting a “Request for Allocation Order” (RAO) to the Cash Management Office (CMO).
The Allocation Order and the CTL will be issued by the Systemwide Financial Office (SFO) and
forwarded to the campus. SFO will also submit a TC-24 Transaction Request to the SCO to
setup a budget (Spending Authority) on the campus tab run. The Chancellor’s Office Capital
Projects Fund Accountant monitors the budgets and expenditures in the campus expenditure
accounts and records the campuses expenditures as a drawdown against the allocated budget
balance for each fund at month end.
Claims
When filing a claim against a RBAN or Bond funding source, a CTL must be included or the
claim will be rejected. The campus must not file a claim against a RBAN funding source when
the RBAN account has been replaced by a Bond, or the claim will be rejected.
2.2.3. Capital Projects - at Completion
Once the capital project is complete the campus needs to send a copy of the “Notice of
Completion” and notify F&T. Once claims and encumbrances have been satisfied, a de2 2011-12 Legal Manual | The California State University
Section 2.2: Capital Projects Accounting
allocation order is issued for the remaining balances on the campus’s tab run. The remaining
Bond funds will be transferred to the Dormitory Interest & Redemption Fund 0578 (DIRF) to be
used for interest and principal payments. Any remaining balances in Fee Revenue accounts or
donor funds will be returned to campus revenue funds.
2.2.4. Capital Projects – Accounting Issues
The most common error made is using the wrong year on CTLs. The campuses sometimes use
the incorrect year for revenue accounts on CTLs. This requires the Chancellor’s Office capital
projects accounting group to make a correcting journal entry for each instance. On July 1 the
fiscal year should be changed on the revenue account.
Using the correct CTL is very important. The campuses need to make sure their distribution list
for people to receive the CTLs is up to date and current.
2.2.5. Capital Projects – Closing Out the Trial Balance – FBC
The Chancellor’s Office capital projects group will work with campuses to close and purge any
remaining balances in the system and provide instructions on the proper journal entry to remove
fund balances --- see Section 2.2.7, Adjustments to Fund Balance Clearing (FBC). (Contact Bill
Pittman at [email protected], (562) 951-4612, for further guidance if necessary.)
2.2.6. Build America Bonds (BABs)
The American Recovery & Reinvestment Act of 2009 (ARRA) created Build America Bonds
(BABs). With the 2010B SRB, the CSU issued BABs, taxable debt whereby the CSU will
receive a 35% subsidy on bi-annual interest expense payments from the federal government.
Campuses will receive their portion of the subsidy via a CPO from the Chancellor's Office that
will be dated the same day that the Chancellor's Office received the subsidy. Campuses will
continue to be charged the full taxable interest expense amount by the Chancellor’s Office
through the centrally paid direct costs process. It is very important that campuses book the
subsidy payment they receive via the CPO to object code 503112, Other Federal nonoperating
grants (ARRA) - direct (noncapital).
It is important to remember that BABs proceeds can’t be used to pay indirect costs, only capital
project direct costs incurred after March 1, 2009. All costs, both direct and indirect, incurred
prior to March 1, 2009 must be paid from non-BABs (2010A series) proceeds.
2.2.7
Adjustments to Fund Balance Clearing ( FBC)
Requests by the Chancellor’s Office for the campuses to make adjustments to FBC will cause the
campus SAM 99 to be out of balance.
3 2011-12 Legal Manual | The California State University
Section 2.2: Capital Projects Accounting
An example of when such an adjustment is necessary is when a construction project within Fund
0576 has been completed and all cash resources have been fully spent. When this point is
reached, there are complementary general ledger balances on a campus’s books and on the CO’s
books. The campus has a debit balance in Object 305020 Fund Balance – Unappropriated and
an offsetting credit balance in 305022 Fund Balance Clearing. The CO has a complementary
debit balance in 305022 and offsetting credit in 101004.
To bring both ledgers to zero across all accounts, the CO will contact the campus and coordinate
a synchronized journal entry. This event is commonly referred to as ‘purging’.
These synchronized entries will not have an entry processed through the State Controller's Office
to match the journal entry that you were instructed to make by the CO. For this reason, your
SAM 99 for these funds will be out of balance. There will, however, be an offsetting entry
booked on the Chancellor’s Office ledgers for these funds. Since the funds connected to this
activity are submitted by the Chancellor’s Office in a consolidated format to the State
Controller's Office, the campus and Chancellor’s Office entries will be combined and net to zero.
Your campus will then begin next year in sync with the State Controller's records that tie to the
amount of cash appropriated for your campus.
Contrary to popular thought, the SAM99 electronic file that each campus submits to the SCO at
year-end does NOT include Funds 0576, 0580 et al. Thus, the individual out-of-balance
conditions are not seen by the SCO. As stated above, the CO submits separate, hard copy reports
to the SCO for 0576 et al and in consolidation, the outages are negated.
2.2.8 Expiring & Reverting Funds
Expiring Funds
Funds expire at the end of the period of availability and enter the liquidation period. This means
that vendor contracts must be in place before the expiration date. No new agreements can be
encumbered after the expiration date. Contracts and agreements made prior to the expiration date
may be augmented during the liquidation period. Change orders and extra service agreements
with existing contracts are authorized during the liquidation period as long as there are
unencumbered funds remaining to cover the expenditure.
Reverting Funds
The budget remaining in an appropriation (BBA) on the reversion date is reverted (liquidated)
automatically and returned to the source appropriation. Unless the remaining funds are reappropriated with the new budget they are no longer available for expenditure or reimbursement.
All claims against the appropriation must be filed and cleared before the reversion date or the
reimbursement may not be honored. Should this happen you need to contact the Chancellor’s
Office immediately so that it may intervene on behalf of the campus and attempt to resolve the
issue.
4 2011-12 Legal Manual | The California State University
Section 2.2: Capital Projects Accounting
Recognizing this should encourage everyone responsible for any capital appropriation to fully
understand the funding sources they manage. Reverting funds need additional monitoring over
the last six months of availability to insure the funds are encumbered and claimed before the
reversion date. It may also become necessary to re-appropriate the funds in order to complete the
project. Understanding the pitfalls involved will help you to avoid them.
Reappropriation of Reverting Funds
In the event that the reverting fund is reappropriated it will still be necessary at year end to
record the State Controller’s reversion entry. Once the new budget is signed into law, the SCO
will reappropriate the budget that was reverted and the campus can restore the BBA. Any
encumbrances remaining at year end in the reverting funds must also be liquidated or moved to
another funding source.
Period of Appropriation Availability – SAM 6812
The Governor's Budget includes only those projects or project phases for which funds can be
encumbered within the appropriation period. Section 2.00 of the Budget Act states that, in
general, appropriations and reappropriations for capital outlay pursuant to that act are available
for expenditure for three years (with an additional two years for liquidation), with the exception
of appropriations for studies, preliminary plans, working drawings, or minor capital outlay
which are available for encumbrance for a single year only. However, a construction
appropriation reverts to its source fund at the end of the first year of appropriation availability if
the Department of Finance has not allocated the funding through a fund transfer or an approval to
proceed to bid.
A capital outlay appropriation provided through special legislation is also available for
expenditure for three years (followed by a two-year liquidation period), unless otherwise
specified or unless the chapter makes the appropriation continuous.
Query to find Reverting Funds
In PeopleSoft , using query manager, a query to find reverting funds can be created using the
following records, fields and prompts.
5 2011-12 Legal Manual | The California State University
Section 2.2: Capital Projects Accounting
Records:
Fields:
6 2011-12 Legal Manual | The California State University
Section 2.2: Capital Projects Accounting
Criteria:
Sample Run Prompts:
Sample Output:
7 2011-12 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.3: Banking and Investments
2.3.1. Systemwide Investment Fund – Trust (SWIFT)
SWIFT was established pursuant to legislative authority granted in Ed Code, §89721on July 2,
2007 for the purpose of pooling university cash and investments, providing centralized cash and
investment management services, and equitably distributing earnings to the campus participants
in the pool.
FIRMS object code 101100, Cash – Short Term Investments (SWIFT), is used to record
transactions that flow through the SWIFT portfolio. It can only be used in the State University
Trust Fund (state fund 0948). During the fiscal year, transactions that are posted to revenue,
reimbursement, and expense accounts will ultimately be offset by an entry in Cash – Short Term
Investments (SWIFT).
2.3.2. Surplus Money Investment Fund (SMIF)
SMIF is a state investment pool for funds held at the Sate Treasurer. Campus funds held in State
Funds such as Dorm Revenue fund (0580), Interest and Redemption Fund (0578), the Dorm
Construction (0576) or State University Trust (0948) earn SMIF earnings. Under this section we
are only discussing those funds held within the State University Trust Fund (0948). FIRMS
object code 305022, Fund Balance-Clearing Account, is used to record transactions that flow
through SMIF.
2.3.3. Wells Fargo Bank (WFB)
The CSU’s cash management is centralized by using one bank, Wells Fargo Bank (WFB). The
surplus cash at the bank is invested into one custodial bank, US Bank, but the CSU refers to it as
Systemwide Investment Fund – Trust (SWIFT). Each campus has been assigned three WFB
accounts; a depository, electronic disbursement & controlled (paper) disbursement, which are
zero balance accounts (ZBA) that feed into one master concentration account.
Every morning, the Cash Management Office (CMO) analyzes the cash activity of every campus
to determine the cash position for that day. They calculate the surplus or shortage of available
WFB money or net systemwide cash needs. If there is a shortage, a redemption (wire transfer)
from US Bank to WFB is needed. If there is a surplus, CMO transfers funds to US Bank from
WFB. These transactions do not affect a campus’s overall cash/investment balance. Campuses
are required to send notices to CMO regarding large electronic “cash” transactions from WFB.
1 2011-12 Legal Manual | California State University
Section 2.3: Banking and Investments
Notification of these transactions (ACH, wire transfers) should be for items greater than
$200,000 and should provide at least 24 hours advance notice. These can be actual or ‘projected’
amount but must include a value date
FIRMS object code 101100, Cash – Short Term Investments, is used to record transactions that
flow through the WFB and SWIFT.
2.3.4. CSU Consolidated Investment Earnings
Investment earnings are allocated to the SWIFT participants on a quarterly basis. Beginning
January 2011 (for the quarter ending December 31, 2010), the earnings of SMIF and SWIFT
were combined and allocated to the campuses based on their Average Daily Balance.
Distributions are made in the month following the close of the calendar quarter (i.e. October,
January, April and July).
The concept of combining the SWIFT and SMIF earnings is due to the inequities in the earnings
allocations resulting from the different earnings rates of the two investment funds. Campuses
should not be penalized for investment decisions made centrally.
Campuses are to record the combined earnings to revenue object code 508001: Income from
External Investments and no longer utilize the SMIF interest revenue object code 507001:
Interest from SMIF (this pertains to enterprise funds investing earnings distributed by CPO
only). The cash offset will always be 101100: Cash-Short Term Investments (SWIFT).
"Changes in Unrealized Gain/Loss" are not included in the monthly investment earnings
calculation and therefore there is no legal entry required for the Changes in Unrealized
Gain/Loss.
Campuses are to record the investment earnings allocation in the Pooled Investment Fund (CSU
fund 541) based on the CPO instructions. Net investment earnings should be then allocated
internally within campus funds according to that campus’s allocation policy. Campus
investment earnings allocations are net of charges (Wells Fargo Bank charges, investment
services and Chancellor’s Office indirect support). Net income in the Pooled Investment Fund is
zero (“no fund balance”) at the end of the fiscal year.
Each campus is to establish two funds: one attached to FNAT key 127942 to record CSU fund
485 investment earnings and another mapped to 127938 to establish CSU fund 541 to record
pooled investment activity.
A series of accounts are necessary to properly report the SWIFT earnings and campus allocation
of earnings as illustrated below:
2 2011-12 Legal Manual | California State University
Section 2.3: Banking and Investments
Campus Quarterly Earnings Accounting Entries
1 Consolidated Earnings allocation to Campus
Fund 541, Acct 508001, Income from External Investments
Debit
1,500,000
2 Wells Fargo Bank (WFB) charges to campus
Fund 541, Acct 660046, WFB Charges
2,500
3 CO Indirect Support charges to campus of $2,500
Fund 541, Acct 660047, CO Cash Management Overhead
2,500
4 Investment Services charges to campus of $10,000
Fund 541, Acct 660049, Investment Services
5 Total CPO Distributed to Campus CSU Fund 541
Fund 541, Acct 101100, Cash-Short Term Investment "SWIFT"
Accounting Entries for campus allocation of interest to other funds
5 Campus investment earnings allocation to other funds
1,500,000 - 2,500 - 2,500 - 10,000 = 1,485,000
Fund 541, Acct 508001, Income from External Investments
Fund 541, Acct 101100, Cash-Short Term Investment "SWIFT"
Total Allocation Distributed out of CSU Fund 541
10,000
1,485,000
1,485,000
1,485,000
1,485,000
6 In CSU Fund 485, CSU Operating Fund
Fund 485, Acct 101100, Cash-Short Term Investment "SWIFT"
Fund 485, Acct 508001, Income from External Investments
700,000
7 Other CSU Funds in 0948
CSU funds, Acct 101100, Cash-Short Term Investment "SWIFT"
CSU funds, Acct 508001, Income from External Investments
785,000
Total Allocation Distributed to other CSU Funds
Credit
700,000
785,000
1,485,000
Important! For CSU fund 485, earnings must be recorded in a separate PeopleSoft fund
associated with FNAT key 127942, which uses FIRMS Project INTAC RMP-Interest Income
Activity.
2.3.5. Bank of CSU Statement Reconciliation
Each campus receives a Bank of CSU statement (SWIFT and Wells Fargo Bank (WFB)) each
month. The Bank of CSU statements are distributed by email around the 5th business day. There
are two sections of the statement: WFB and SWIFT. The WFB section consists of the sum of the
daily transactions for depository activities, controlled disbursements, electronic disbursements
and SWIFT activities. The SWIFT section consists of CPO transactions for investment transfers
to and from SWIFT and other CPO activities. As a rule of thumb, the Bank of CSU statement is
used for CPO transactions and WFB balance verifications.
Campuses also receive statements from WFB for each of their accounts. The detail transactions
should be reconciled to these WFB statements.
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Section 2.3: Banking and Investments
Tips…..
Discrepancies in monthly balances between the campus general ledger and Bank of CSU
statements are usually caused by bank adjustments that have been netted against that day’s ZBA
balance for the account.
•
Differences in ACH disbursements are usually caused by adjustments such as ACH
rejects that have been netted against the total daily ACH disbursements.
•
Differences in the paper/controlled disbursements can be caused by adjustments due
to fraud investigations or checks posted by Wells Fargo Bank as cash paid items and
are netted against the total daily disbursement.
2.3.6. Compiling an Unreconciled Check List with CFS
A delivered query may be used to compile an unreconciled check list. The screenprints below
walk through the process to create the listing. Note that while checks from a legacy environment
should be cleared from the outstanding check lists, it is possible that campuses with particularly
long stale dating policies may have a few documents that are outstanding. In those cases, this
method for compiling an outstanding check list may be used by running the query in the campus
legacy environment and merging the results from the legacy query with the CFS query.
Inputs that are needed to successfully complete this task are as follows:
• Access to CFS, preferably with Query Manager access (Query Viewer is the minimal
requirement)
• Wells Fargo cleared checks file has been loaded to CFS for the month ended.
Navigation: Reporting Tools>Query Manager
Search for the delivered Un-reconciled
Checks query. Select the Edit hyperlink to
review the Criteria.
The baseline query includes two criteria for
Bank Account, if only one is appropriate,
delete the second. If the query is modified,
save it as a private query.
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Section 2.3: Banking and Investments
Run the query and download the
results to Excel.
Sort the results by Pay Status and eliminate the
Stopped payments by deleting the items with a Pay
Status of S. If there are any other items with
Cleared, Recon or Cancelled Dates that occurred
on or before month end, eliminate those rows.
Save the results.
2.3.7. Appropriate SWIFT Balances
As authorized by Education Code 89721, the chief fiscal officer of each campus of the California
State University shall deposit into and maintain in local trust accounts … moneys received in
connection with items a – l of the Education code.
The State University Trust Fund (state fund 0948) is the only fund for which cash can be held
locally within SWIFT. Cash balances in governmental funds (e.g. General and Capital Outlay)
or other state enterprise funds (0576, 0578, etc.) must be held at the state and cannot be within
SWIFT. Therefore, campuses should reconcile SWIFT and WFB cash accounts to ensure that no
SWIFT cash has been recorded for non-0948 funds. Typically, during the accounts payable
process for claimable funds, the SWIFT account is used until the claims process is completed.
Campuses must run the AP claim process on the last day of the fiscal year to clear out
SWIFT cash from non-0948 funds. See Chapter 8: Year End Instructions for more detailed
information.
5 2011-12 Legal Manual | California State University
Section 2.3: Banking and Investments
2.3.8. SWIFT Negative Balances
It is intended that at year end, the Cash – Short Term Investments (SWIFT) accounts within each
CSU fund should not be negative. To ensure that the campus postings for each CSU fund are not
negative, the FIRMS edits process validates the data. During the editing process the campus is
notified when a negative balance has been detected. There may be special circumstances in
which a fund might be negative, in which case a manual FIRMS override by the Director of
Financial Standards and Systemwide Reporting is required.
Negative cash balance is usually a result of having a business process that manages FBC and
SWIFT as separate cash accounts; one for payroll, FIRMS Object Codes 305022, Fund Balance
Clearing (FBC), and another for disbursement and deposits, FIRMS Object Codes 101100, Cash
– Short Term Investments (SWIFT). To avoid this, campuses are encouraged to implement a
campus central sweep fund. This will also facilitate the implementation of several CFS common
code modifications one of which is the Interest Distribution Allocation (IDA). IDA was designed
to utilize one cash account to distribute the earnings in alignment with the common practice of
the Campus Sweep Fund.
2.3.9. Campus Sweep Fund
The Campus Sweep Fund is used to designate a main cash account, object code 101100, to
record all transactions, payroll, AP, Student, Financial Aid, etc. which will allow the campus
end-user trust funds (all 0948 CSU Funds) to operate out of one cash account. In addition, a
designated sweep fund (recommended in CSU Fund 485) is needed to create the offset of the
fund balance clearing (FBC) object code, 305022, activity at the state level.
Note: Change the Department Offset Groups cash account in PS HR to be the main trust
operating cash account, 101100, and no longer use 305022 in end-user trust funds. However, it
should be noted that some campuses may have payroll activity that posts directly into capital
outlay funds via LCD. Since those funds cannot have 101100 – Cash, the LCD posting would
have to be reclassified to 305022 within that fund.
•
Should a campus choose not to take this step, PeopleSoft delivered Allocations functionality
can clear any entries to 305022 in end-user trust funds in exchange for the main trust
operating cash account, 101100.
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Section 2.3: Banking and Investments
7 2011-12 Legal Manual | California State University
Section 2.3: Banking and Investments
2.3.10. Cash Posting Orders (CPO)
A Cash Posting Order (CPO) is a mechanism to move SWIFT dollars between campuses,
including the Chancellor’s Office. The CPO is the required method to collect and disburse funds
between SWIFT members (campuses, the Chancellor’s Office, CSURMA and CSU Institute)
rather than creating invoices and checks. Invoices slow collection and cause timing issues
between the two agencies resulting in FIRMS errors. Even more important at year-end, we
require a CPO be issued to the Chancellor’s Office or campuses instead of invoices.
Examples of various CPOs:
 Redemption/investment in SWIFT (cash positioning)
 Systemwide Allocation Transfer (SWAT)
 Request for Cash Transfer Order (RCTO)
 Cost Recovery
8 2011-12 Legal Manual | California State University
Section 2.3: Banking and Investments
Systemwide Allocation Transfer (SWAT) is supplemental campus funding used for special
projects from the Priority Fund issued by the Systemwide Budget office. SWATs may only be
used for Operating Funds (CSU fund 485). The campus will always record to account
506100, SWAT In.
Request for Cash Transfer Order (RCTO) is funding transfers to campuses initiated from a
Chancellor’s Office department (e.g. Academic Senate) for specific campus program funding or
additional support. These transactions are issued by the Chancellor’s Office Budget department.
The RCTO may only be used for Lottery Funds (CSU fund 481) and Operating Funds (CSU fund
485). For Operating Funds transactions, the campus will always record to account 506100
and for Lottery Funds transactions the campus will record to account 571000, Transfer In
within the campus CSU fund.
SWATs and RCTO will only be used to provide allocations to a campus or reallocations
between campuses, such as:
 Awards/Grants
 Development (faculty & staff development)
 Travel funding (campus is operating the program)
 Training funds (campus is operating the program)
 Assigned time (faculty performs additional duties beyond their regular campus
appointment)
 Stipends
 Undesignated allocation (Summer Arts, MTSI, CLA Assessment, RIAP, EAP, LMS,
QI, Troops to College, ARI, COAST, etc.)
 Conference sponsorships (no specific expenditures can be identified; funding is for
the conference as a whole)
There are other situations where campuses and the Chancellor’s Office move funds which are not
associated with a SWAT or RCTO. These would be used for campus & Chancellor’s Office cost
recovery. To facilitate systemwide consolidated reporting, CPOs should be recorded as indicated
on the memo.
o The recipient of the cost recovery should record to the appropriate cost recovery
revenue account (580194 or 580196). The campus paying the cost should record to the
appropriate FIRMS object code as instructed on the CPO and to the proper campus
department and fund. Transactions include, but are not limited to:
 Audit fees
 Fire Marshall charges
 Meeting registrations
 Training (campus is doing work on behalf of a Chancellor’s Office project)
 Travel expenditures (campus is doing work on behalf of a Chancellor’s Office
project OR a Chancellor’s Office department decides to pay for actual travel cost
incurred)
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Section 2.3: Banking and Investments









Conference fees or misc costs
Proctoring (ELM Reimbursement)
Miscellaneous expenses
Release time (faculty with instruction appointments that are replaced with another
faculty to perform grant activities)
Abilene Fees (CSU Network Backbone)
ITS expenditures (e.g. Blackboard)
Library expenditures (SEIR)
CSURMA Premiums
CSURMA Campus Reimbursements
Note: For registration fees to conferences or seminars, the conference host should complete the
CPO request form for all campuses and all attendees. Included in the request can be a list of
attendees by campus, along with conference information or completed registration forms.
Note: For subscriptions or any other contracts where the contract period extends to the next fiscal
year, the appropriate portion should either be recorded in Legal as prepaid expense (FIRMS
object code 107090) or as a GAAP adjustment (711107) at year end. The campus should
determine the business practice they should follow.
2.3.11. Revenue Management Program (RMP) Guideline: General Fund Spend Down
The primary objective of RMP was to allow the CSU to define the State University Trust Fund
as their primary operating fund. All costs, including payroll, are directed to state fund 0948. The
intent was that every month a Plan of Financial Action (PFA) would be submitted to move
payroll expenditures from Trust to General Fund (GF) in order to “spend down” the GF
appropriation. This process is called the Centralized Payroll Adjustments (CPA). Under the RMP
guidelines and goals, the CSU General Fund appropriation will be fully expended by fiscal year
end because the total GF payroll is greater than the GF appropriation for the CSU.
2.3.12. Centralized Payroll Adjustments (CPA)
For the 11/12 fiscal year, it was agreed upon with the Department of Finance (DOF) that a PFA
transfer in the amount of 1/12th of the total General Fund Appropriation for the budget year will
be processed each month to fund the general fund payroll in state fund 0948. The individual
campus PFA amounts are based upon the campus’ share of the total prior year Salaries and
Benefits reported in FIRMS for the CSU Operating Fund. CMO also transfers funds via wire
transfers from SWIFT to fund the non-State supported payroll.
A Plan of Financial Adjustment (PFA) is submitted to the state to transfer the payroll expense in
state fund 0948 to the General Fund 0001. Campuses are to record this PFA as a credit to
account 690003 in the CSU Operating Fund, CSU fund 485, with a debit to 305022 FBC. In
the General Fund state fund 0001 entry, campuses are to record a debit to the same
account, 690003, with a credit to 305022 FBC.
10 2011-12 Legal Manual | California State University
Section 2.3: Banking and Investments
The CO will continue to process monthly PFA’s from SCO fund 0001 to SCO fund 0948, CSU
fund 485 until the of 4th quarter of each fiscal year.
2.3.13. Determining Cash Transfers to State Fund 0948
CMO will initiate periodic transfers from campus’ SWIFT accounts to State fund 0948 as needed
to sustain the minimum balance requirement. The campus transfer amount is determined based
upon a combination of factors:
•
•
•
•
Campus’ historic gross monthly payroll expenditure (using non-furlough values)
Campus’ target month end balance as a share of the total “minimum balance” requirement
Campus’ current balance in State fund 0948 as of the 20th of each month
Amount of State support provided in the monthly general fund PFA
The campus’ State fund 0948 balances will be monitored daily for variances and added to CMO
planning assumptions. For campuses with cash requirements, CMO will draw down cash from
SWIFT and remit these funds to the state. Simultaneously Accounting will issue a CPO for
campuses to record this transaction. Campuses are to record this CPO in the campus sweep
fund as a credit to FIRMS Object code 101100, Cash – Short Term Investments (SWIFT),
and a debit to FIRMS Object code 3050022, Fund Balance Clearing.
It is important to remember that there is no loss or cost to your campus for these balances
deposited in State fund 0948 and the campus balances held at the state continue to earn interest.
2.3.14. General Fund Appropriation Swap
To accomplish the goal to “spend down” GF some campuses need to exchange General Fund
appropriations with SWIFT dollars. This is because a few campuses’ General Fund payroll is
less than their General Fund appropriation. The CSU developed a mechanism to swap General
Fund and SWIFT dollars. Campuses whose payroll is less than their General Fund appropriation
will have their remaining General Fund appropriation transferred to other campuses. For each
general fund appropriation transferred, an equal amount will be transferred back via a Cash
Posting Order (CPO). To accomplish this, the Systemwide Budget Office will issue
Supplemental Allocation Orders and CPOs during the last quarter of the fiscal year for those
campuses involved. This process is evaluated each year to determine if it is needed.
Campuses are to record the CPO in state fund 0948, CSU fund 485, and FIRMS object codes
below. The direction of the entries will be identified on the CPO.
 690003: RMP Expenditure Offset
 101100: Cash – Short term Investments (SWIFT)
Campuses are to record the AO in state fund 0001 and FIRMS object code 690003, RMP
Expenditure Offset.
11 2011-12 Legal Manual | California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.4: Capital Planning, Design and Construction (CPDC) Accounting
2.4.1. Capital Planning, Design and Construction (CPDC) Accounting
CPDC is responsible for carrying out the authority of the Board of Trustees in the construction
and physical development of CSU campuses and any buildings, facilities, and improvements
connected with the CSU.
CPDC currently administers two self-insurance programs and builder’s risk insurance through
Alliant. CPDC also charges administrative fees.
Builder’s Risk Insurance, through Alliant, provides coverage for materials and project costs
during the construction phase. The annual premium is collected either through an invoice or via
Plan of Financial Adjustment (PFA) submitted to the State Controller’s Office. Campuses
paying this premium from State fund 0948 may pay via CPO. Campuses are to record the
annual premium to FIRMS object code 607033 and to NACUBO program code 0706.
Seismic Insurance is a CSU self-insurance that provides coverage for damages due to a seismic
event during the construction phase. This is designed to cover the 5% deductible under the third
party insurance coverage. The annual premium is collected either through an invoice or via Plan
of Financial Adjustment (PFA) submitted to the State Controller’s Office. Campuses are to
record the annual premium to FIRMS object code 607033 and to NACUBO program code 0706.
Campuses should record the claim payments to be reimbursed by CPDC to FIRMS object code
660012 and the campus deductible should be recorded in FIRMS object code 607033. When the
campus receives the claims payment reimbursement from CPDC via CPO, the amount should be
credited back to FIRMS object code 660012, which will zero out the claims payment on the
campus records.
Construction Claims Insurance is a CSU self-insurance designed to cover settlements with
contractors after construction on state-appropriated, “streamlined funded” projects have been
completed. The annual premium is collected via Plan of Financial Adjustment (PFA) submitted
to the State Controller’s Office against the Higher Education Bonds fund. Campuses are to
record the annual premium to FIRMS object code 607033 and to NACUBO program code 0706.
Campuses should record the claim payments to be reimbursed by CPDC to FIRMS object code
660012 and the campus deductible should be recorded in FIRMS object code 607033. When the
campus receives the claims payment reimbursement from CPDC via CPO, the amount should be
recorded back to FIRMS object code 660012, which will zero out the claims payment on the
campus records.
1 2011-12 Legal Manual | The California State University
Section 2.4: Capital Planning, Design and Construction (CPDC) Accounting
Administrative fees assessed by CPDC for construction management as well as the Chancellor’s
Office accounting overhead should be recorded to FIRMS object code 607033 and to NACUBO
program code 0701. Campuses are either invoiced for these fees or Chancellor’s Office submits
a PFA to the state to collect the funds. Campuses paying these fees from State fund 0948 may
pay via CPO.
The State Fire Marshall conducts periodic inspections on all the campuses not related to any
capital project. The Chancellor’s Office pays the state on behalf of the whole system and
collects the reimbursement from the campuses via CPO. Campus payments for the State Fire
Marshall services should be recorded to FIRMS object code 617001 – Services from other
Funds/Agencies and to NACUBO program code 0702.
Land Use Planning and Environmental Review (LUPER) on non-capital projects is another
service provided by CPDC. The service fee is collected through an invoice. Campuses should
record payments to FIRMS object code 613001 and to NACUBO program code 0701. Campuses
paying this expense out from State fund 0948 may pay via CPO.
2 2011-12 Legal Manual | The California State University
Section 2.4: Capital Planning, Design and Construction (CPDC) Accounting
Illustration of Classification for Revenues and Expenditures for CPDC Accounting
Program
Code
State Fund
CSU Fund
607033
607033
0706
0706
0576/6042/Etc
6042/6048/Etc
Various
Various
607033
0706
0576/6042/Etc
Various
607033
0706
0576
Various
607033
0706
6042/6048/Etc
Various
If delegated, then paid by Campus then:
660012 (DR)
0706
0948
607033
0706
0576/6042/Etc
491
Various
Object Code
Builder's Risk Insurance (through Alliant)
Purpose: Insurance during construction for materials and project costs
1. Payment
Payment to Alliant
2 Premiums
Other Capital Projects (Invoice)
OR Higher Education Bonds (PFA)
3 Deductibles
Campus Deductible paid to Alliant
Seismic Insurance (Excess Earthquake Self Insurance)
Purpose - Insurance during construction phase only to cover 5% deductible
1 Premiums
Campus Capital Projects (Invoice)
OR Aux Capital Projects (Invoice)
OR Higher Education Bonds (PFA)
2 Payments
Payments for Claims (to be reimbursed by CPDC)
Campus Deductible
3 Claim Reimbursements
Reimbursement for Claim Payments (CPO)
660012 (CR)
0706
0948
491
GO Bond fund
Various
If delegated, then paid by Campus then:
660012 (DR)
0706
0948
607033
0706
GO Bond fund
491
Various
Construction Claims (Self Insurance for State Appropriated "Streamlined Funded" projects)
Purpose: Insurance after construction is completed to cover settlements with contractors
1. Premiums
Higher Education Bonds (PFA)
2 Payments
Payments for Claims (to be reimbursed by CPDC)
Campus Deductible
607033
0706
3 Claim Reimbursements
Reimbursement for Claim Payments (CPO)
660012 (CR)
3 2011-12 Legal Manual | The California State University
0706
0948
491
Section 2.4: Capital Planning, Design and Construction (CPDC) Accounting
Object Code
Program
Code
State Fund
CSU Fund
Administrative Fees
Purpose: Construction Management Fee on Captial Projects for CPDC and CO Financial Services Cost Recovery.
1 Other Capital Projects (Invoice)
CPDC Admin fees on Capital Projects (Campus)
607033
0701
0576
CPDC Admin fees on Capital Projects (Aux)
Accounting Admin fees on Capital Projects (Campus)
607033
0701
0576
Accounting Admin fees on Capital Projects (Aux)
Various
Various
OR
2 Higher Education Bonds (PFA)
CPDC Admin fees on Capital Projects
Accounting Admin fees on Capital Projects
607033
607033
0701
0701
6042/6048/Etc
6042/6048/Etc
Various
Various
0948
Various
0948
Various
State Fire Marshal
Purpose: State Fire Marshal Inspections on Non-Capital Projects
1 Payment
CO makes payment to the state
2 CO Reimbursements
CPO to campus for Auxilary Org or Enterprise Op activity
617001
0702
Note: Capital Project under construction are assessed via CPDC admin fee (above)
LUPER Service Fee
Purpose: Land Use Planning & Environmental Review on Non-Capital Projects
CO Cost Recovery
CO Invoice to Campus for Service Fee (Campus)
613001
CO Invoice to Campus for Service Fee (Aux)
4 2011-12 Legal Manual | The California State University
0701
CHAPTER 2
CSU ACCOUNTING
Section 2.5: Miscellaneous General Accounting
2.5.1. Information and Technology Program Codes
As of July 1, 2004 NACUBO adopted new program codes to be used for information and
technology expenses within each program code group, for example NACUBO program code
0106 – Instructional Information Technology was identified for instructional information
technology expenses. These subcategories should be used for formally organized and/or
separately budgeted information technology expenses. If a campus does not separately budget
and expense information technology resources, the types of costs would be reported in other
NACUBO program codes.
If a campus must report in the information and technology program codes, some expenses will
be easily identifiable and may be derived directly to the appropriate value using a program code
override or a department derivation rule 4 setup. However, some expenses incurred by campus
departments that should be reported in these program codes will derive elsewhere, like the
established department derivation rule 4. The campus can establish an allocation to automate the
reclassification of the expenses from the department derivation to the information and
technology program codes. This type of reclassification uses a specific set of accounts, typically
those associated with FIRMS object codes 616001 – IT Communications; 616002 – IT
Hardware and 616003 – Miscellaneous Info Tech Cost, to identify the expenses to be
reclassified.
Note that this reclassification must be made in the xxCSU business unit so the expenses will
report properly in FIRMS. To comply with the reporting requirement, the expenses that did not
derive to the information and technology program codes in each program group would be
reclassified in the Actuals, Budgets and Encumbrance ledgers.
1 2011-12 Legal Manual | California State University
Section 2.5: Miscellaneous General Accounting
IT Allocation Example:
2.5.2. Accounting Treatment for Registration fees
It is highly recommended, but not required, that registration fees be recorded according to
whether they are for training or for a conference without a training aspect. If the registration fee
2 2011-12 Legal Manual | California State University
Section 2.5: Miscellaneous General Accounting
is for training, it is highly recommented that the transaction be recorded to FIRMS Object code
660009: Training and Professional Development. However, if the fee is for a conference
without a training aspect, it it is highly recommended FIRMS Object Code 660090: Misc
Operating Expense be used. In either case, even if the registration fee is associated with travel, it
should not be recorded to FIRMS Object code 606001 or 606002: Travel. Costs recorded to the
travel object code include, but are not limited to, lodging, transportation, meals and incidentals,
as outlined by the CSU Travel Procedures G-001. This accounting treatment is prescribed by the
Department of Finance Uniform Codes Manual.
Examples of CSU Events to be recorded as Training/Professional Development:
• CSU 101
• AP Manager’s Meeting
• Year End Legal and GAAP Training
• Capital Planning, Design and Constructions (CPDC) Training
• Procurement and Support Services Officers Association (PSSOA) Training
• Systemwide Professional Development workshops
• Financial Officer’s Association (FOA) Conference
• Facilities Management Conference
• Fitting the Pieces Conferences
• Auxiliary Officer’s Association (AOA) Conference
Examples of CSU Events to be recorded as Misc Operating Expense:
• The Network and Technology Alliance (NTA) Meeting fees
• Registration Fees for the CSU Education Dean’s Meeting
• Registration Fees for the HRO Meeting
• Executive Council Retreat
• Registration Fees for the Student Affairs Council Meeting (VPSA) meeting
2.5.3. Trust Fund Cash Deficit – Loans
In any given year, expenditures may exceed revenues. This would typically occur when carryforward balances (reserves) are expended in a subsequent year based on the business plan for the
activity. In a year where a fund has no reserve balance and expenditures exceed revenues, the
result is an overall deficit balance. In this case, a loan must be made from another selfsupporting activity on the campus. The loan will not affect the fund balance, but will increase
cash and create a liability. Since the loan will be booked at June 30, there will be no accrued
interest.
A loan document should be created to specify the terms of the loan including interest.
As an example, assume a loan to CERF from Parking then the following are journal entries are
required.
3 2011-12 Legal Manual | California State University
Section 2.5: Miscellaneous General Accounting
FUND
ACCOUNT
ACCT DESCR
DEBIT
CREDIT
DESCRIPTION
Entry to record loan at June 30:
CERF
108090
Investments-Other
CERF
230472
Due to CSU 472 -TF Pkg Rev Fd-Parking Fees
PARKING
130441
Due from CSU 441 -TF CERF Extended
Education
PARKING
108090
Investments-Other
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
100,000
100,000
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
100,000
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
100,000
Entry to record payback of loan next FY:
CERF
230472
Due to CSU 472 -TF Pkg Rev Fd-Parking Fees
CERF
508001
Income from External Investments
CERF
108090
Investments-Other
PARKING
108090
Investments-Other
PARKING
130441
Due from CSU 441 -TF CERF Extended
Education
PARKING
508001
Income from External Investments
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
100,000
500
100,500
100,500
100,000
500
Interest adjustment for loan from Parking Fund to
cover CERF overall deficit for 07-08
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
Loan from Parking Fund to cover CERF overall
deficit for 07-08.
Interest adjustment for loan from Parking Fund to
cover CERF overall deficit for 07-08
2.5.4. Capital Project Management Fees
Campus may charge a project administrative fee for administering a project or multiple projects
on its campus. CSU fund 542 - TF Capital Project Management Fund has been created to record
the revenue and expense related to project administration.
The revenue for CSU fund 542 is generated and the expense is incurred from providing a service.
At the same time, the CSU fund that used the service also recognizes an expense. If the two
CSU funds have separate SCO funds, for Legal reporting purpose, double counting of revenues
and expenses is acceptable. If the two CSU funds are within the same SCO fund (e.g. 0948),
then one of entries must be eliminated at the Chancellor’s Office systemwide level before
submitting the year-end results to the State Controller’s Office (SCO).
Unique object codes will distinguish project management fee from within 0948 vs. project
management fee from another SCO fund.
1. Use FIRMS object code 580094 for project management fee from within 0948
2. Use FIRMS object code 580096 for project management fee from another SCO fund
Note: Both revenue object codes must be eliminated for GAAP basis reporting.
Campus GAAP coordinator must prepare the proper GAAP adjusting and elimination entries.
4 2011-12 Legal Manual | California State University
Section 2.5: Miscellaneous General Accounting
2.5.5. Process for Reporting Excess Carry Forward
Campuses will be required to generate an Expenditure Plan for the operating fund balances in
excess of the allowable thresholds as described above and submit to the Chancellor’s Office
(Systemwide Budget) for review and/or approval of the Executive Vice Chancellor, Business and
Finance.
•
•
•
•
•
•
•
Expenditure Plan Timeline:
The System-wide Budget Office (Budget Office) shall complete Section I of the
Expenditure Plan by Dec 31 and forward to each campus.
Each campus shall review Section I
Campuses that agree with Section I data shall complete Section II and submit the
Expenditure Plan to Budget Office by February 15.
Campuses that do not agree with Section I shall send their revision to Budget Office by
January 15.
Budget Office shall review the changes and forward the revised Expenditure Plan to the
campuses by January 31
The Campuses shall complete Section II and forward the Expenditure Plan to Budget
Office by February 15.
Budget Office shall complete the review and/or approval process by February 28.
C:\Documents and
Settings\lwang\Deskt
2.5.6. Lottery Guidelines for Expenditures
•
•
•
•
•
•
•
The activity funded must represent a bona fide educational experience for student, or
result in the development of materials to be used with students, or lead to the
development of a program or course.
Lottery Funds may not be used to pay faculty salaries for classroom instruction.
Lottery funds may not be used to finance increases in the rate of compensation paid to
exisiting staff; thus, stipends and hororaira are not permissible.
Lottery funds may not be used to finance faculty overload. However, exisiting faculty
may work a summer period under a personal service contract.
Expenditure of any funds, including lottery funds, which are used for faculty
development activities must be in accordance with the collective bargaining agreement,
which includes a specific list of development acitvities.
Lotery funds should be used to augent an supplement state-funded budget programs so
that lottery revenue is not used to replace current and prospective state funding.
Lottery funds may be used to pay for part-time instructors when such in structors are
hired as replacement faculty for faculty members working for a CSU lottery designated
program.
5 2011-12 Legal Manual | California State University
Section 2.5: Miscellaneous General Accounting
2.5.7. Department of General Services (DGS) PrePayments
The state books an entry on the Agency Reconciliation Report (Tab Run), described as an
advance. The entry establishes a service revolving fund that is an account for charges for
printing and procurement services rendered by the Department of General Services (DGS) for
state departments and other public entities. The advance provides working capital to the service
revolving fund and prevents the agency charged from spending the average monthly amount
paid to DGS. The amount charged by DGS varies each year as the average purchases of the
campus fluctuate up or down.
The process used by DGS to determine if a prepayment should be collected from an state agency
is as follows: at the end of April DGS calculates the prepayment by gathering all of the prior
year’s DGS expenditure activity for each agency then taking 1/3 as the projected prepayment
amount. If the projected amount is under $10,000 a prepayment is not assessed.
The SAM99 report is programmed so that FIRMS object code 107005 and all other objects
mapping to State GL account 1730 “Prepayments to Other Funds or Appropriations” are ignored
or not picked up on line 3 “Reverse Agency Original Prior Year Accruals”. This allows the
campus to adjust the advance and fund balance clearing amounts directly to follow DGS without
creating an error or adjusting revenue/expense accounts.
Campuses should record the advance using this journal entry to Record the Advance:
• DR - 107005 Prepay Service Revolving Fund-Services
• CR - 305022 Fund Balance Clearing
To segregate data that isn’t otherwise broken out using SCO subfunds, the SCO uses an attribute
called a category code. The Services Revolving Fund or DGS Prepay Advance is booked to
category code 98 by the SCO. The SAM99 report is coded to only pick up entries to State GL
1730 in funds marked with category codes 98 or 99 to assist campuses in aligning their data with
the State records.
The addition of the category code on this transaction means that a unique FNAT key must be
created to match the state attributes. Since this transaction is only booked once a year to
recognize the change in the advance booked by the SCO, the campus may choose from either of
the following options when determining the PeopleSoft fund the entry will be mainatained.
•
•
To add a fund mapped to category 98. [Recommended]
• Or
To record the advance in a fund not mapped to category 98.
Please note that if this transaction is recorded in a fund not mapped to category 98, the SAM99
report will be persistently out of balance by the advance amount.
6 2011-12 Legal Manual | California State University
Section 2.5: Miscellaneous General Accounting
2.5.8. Athletics
Self supporting athletics operations should be recorded and reported from CSU fund 496 – Other
Miscellaneous Trust. Non-self supporting athletics should be recorded and reported in CSU fund
463 – Instructionally Related Activity
504012 - Athletics (Self-Supporting) should be used to record collections in CSU Fund 496.
504XXX object codes are intended for activity described as Sales & Services of Auxiliary
Enterprise, or self-supporting activities. The parenthetical addition reinforces the classification
and purpose of the account.
Object code 580021- Sales & Services of Educational Activities – Athletics (non-selfsupporting), was added this fiscal year as there was no home for revenue coming from athletic
events when the activity was non-self-supporting. Campuses were forced to use more general
accounts, such as 580090, Other Operating Revenues, and 580020, Sales and Services of
Educational Activities. As this revenue source could potentially be significant, even if not selfsupporting, it was determined a separate account was warranted. Campuses should reclassify
revenue from non-self-supporting athletics events to this object code.
2.5.9. Health and Augmented Health Services Fees
Campuses are required to collect mandatory health services fees charged to all students. The
health services fee is intended to provide funding for basic health services provided by a campus.
Augmented health services fees are those services offered by the Student Health Center that are
elective or specialized in nature and not included in the basic health services provided by a
campus. A fee may be charged for the augmented health services but there are no circumstances
when the fee charged may exceed the actual cost of providing the services and/or materials.
Augmented health services fees are student user fees governed by E.O. 1000 and must be
recorded in CSU fund 485. They can augment the Health Services budget or be recorded in a
separate fund. In order to comply with E.O. 943 requirements, a methodology should be
established to enable separate reporting of augmented health services revenue and related
expenditures should it be required/requested.
To comply with both E.O. 1000 and E.O. 943 a campus must minimally:
1. Account for and track augmented health services revenue/expense within CSU fund 485.
2. Ensure augmented health services fees are mapped to account code 501112 – Category
IV fees
Campus funds related to Health Services operations and augmented health services activity
should be mapped to FNAT 127340. By policy Health Services fees and Augmented Health
Services fees must be deposited in the CSU Operating Fund 485, therefore the NACUBO
program that should be assigned to the expenses related to this activity should be 0507. Along
with a unique FIRMS project code that distinguishes these trial balances from other Operating
Fund activity on some reports, like the SAM06, FNAT 127340 also has a program attribute key
7 2011-12 Legal Manual | California State University
Section 2.5: Miscellaneous General Accounting
of 0507 that is assigned to the health services expenses recorded in that FNAT through the
derivation process.
8 2011-12 Legal Manual | California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.5: Miscellaneous General Accounting
2.5.1. Information and Technology Program Codes
As of July 1, 2004 NACUBO adopted new program codes to be used for information and
technology expenses within each program code group, for example NACUBO program code
0106 – Instructional Information Technology was identified for instructional information
technology expenses. These subcategories should be used for formally organized and/or
separately budgeted information technology expenses. If a campus does not separately budget
and expense information technology resources, the types of costs would be reported in other
NACUBO program codes.
If a campus must report in the information and technology program codes, some expenses will
be easily identifiable and may be derived directly to the appropriate value using a program code
override or a department derivation rule 4 setup. However, some expenses incurred by campus
departments that should be reported in these program codes will derive elsewhere, like the
established department derivation rule 4. The campus can establish an allocation to automate the
reclassification of the expenses from the department derivation to the information and
technology program codes. This type of reclassification uses a specific set of accounts, typically
those associated with FIRMS object codes 616001 – IT Communications; 616002 – IT
Hardware and 616003 – Miscellaneous Info Tech Cost, to identify the expenses to be
reclassified.
Note that this reclassification must be made in the xxCSU business unit so the expenses will
report properly in FIRMS. To comply with the reporting requirement, the expenses that did not
derive to the information and technology program codes in each program group would be
reclassified in the Actuals, Budgets and Encumbrance ledgers.
1 2011‐12 Legal Manual | California State University Section 2.5: Miscellaneous General Accounting IT Allocation Example: 2.5.2. Accounting Treatment for Registration fees
It is highly recommended, but not required, that registration fees be recorded according to
whether they are for training or for a conference without a training aspect. If the registration fee
2 2011‐12 Legal Manual | California State University Section 2.5: Miscellaneous General Accounting is for training, it is highly recommented that the transaction be recorded to FIRMS Object code
660009: Training and Professional Development. However, if the fee is for a conference
without a training aspect, it it is highly recommended FIRMS Object Code 660090: Misc
Operating Expense be used. In either case, even if the registration fee is associated with travel, it
should not be recorded to FIRMS Object code 606001 or 606002: Travel. Costs recorded to the
travel object code include, but are not limited to, lodging, transportation, meals and incidentals,
as outlined by the CSU Travel Procedures G-001. This accounting treatment is prescribed by the
Department of Finance Uniform Codes Manual.
Examples of CSU Events to be recorded as Training/Professional Development:
 CSU 101
 AP Manager’s Meeting
 Year End Legal and GAAP Training
 Capital Planning, Design and Constructions (CPDC) Training
 Procurement and Support Services Officers Association (PSSOA) Training
 Systemwide Professional Development workshops
 Financial Officer’s Association (FOA) Conference
 Facilities Management Conference
 Fitting the Pieces Conferences
 Auxiliary Officer’s Association (AOA) Conference
Examples of CSU Events to be recorded as Misc Operating Expense:
 The Network and Technology Alliance (NTA) Meeting fees
 Registration Fees for the CSU Education Dean’s Meeting
 Registration Fees for the HRO Meeting
 Executive Council Retreat
 Registration Fees for the Student Affairs Council Meeting (VPSA) meeting
2.5.3. Trust Fund Cash Deficit – Loans
In any given year, expenditures may exceed revenues. This would typically occur when carryforward balances (reserves) are expended in a subsequent year based on the business plan for the
activity. In a year where a fund has no reserve balance and expenditures exceed revenues, the
result is an overall deficit balance. In this case, a loan must be made from another selfsupporting activity on the campus. The loan will not affect the fund balance, but will increase
cash and create a liability. Since the loan will be booked at June 30, there will be no accrued
interest.
A loan document should be created to specify the terms of the loan including interest.
As an example, assume a loan to CERF from Parking then the following are journal entries are
required.
3 2011‐12 Legal Manual | California State University Section 2.5: Miscellaneous General Accounting FUND ACCOUNT ACCT DESCR Entry to record loan at June 30: CERF 108090 Investments‐Other CERF 230472 Due to CSU 472 ‐TF Pkg Rev Fd‐Parking Fees PARKING 130441 Due from CSU 441 ‐TF CERF Extended Education PARKING 108090 Investments‐Other DEBIT CREDIT DESCRIPTION Loan from Parking Fund to cover CERF overall deficit for 07‐08. 100,000 100,000 100,000 Entry to record payback of loan next FY: 100,000 Loan from Parking Fund to cover CERF overall deficit for 07‐08. Loan from Parking Fund to cover CERF overall deficit for 07‐08. Loan from Parking Fund to cover CERF overall deficit for 07‐08. 100,000 Loan from Parking Fund to cover CERF overall deficit for 07‐08. 500 CERF 230472 Due to CSU 472 ‐TF Pkg Rev Fd‐Parking Fees CERF 508001 Income from External Investments CERF 108090 Investments‐Other PARKING 108090 Investments‐Other PARKING 130441 Due from CSU 441 ‐TF CERF Extended Education 100,000 PARKING 508001 Income from External Investments 500 100,500 100,500 Interest adjustment for loan from Parking Fund to cover CERF overall deficit for 07‐08 Loan from Parking Fund to cover CERF overall deficit for 07‐08. Loan from Parking Fund to cover CERF overall deficit for 07‐08. Loan from Parking Fund to cover CERF overall deficit for 07‐08. Interest adjustment for loan from Parking Fund to cover CERF overall deficit for 07‐08 2.5.4. Capital Project Management Fees
Campus may charge a project administrative fee for administering a project or multiple projects
on its campus. CSU fund 542 - TF Capital Project Management Fund has been created to record
the revenue and expense related to project administration.
The revenue for CSU fund 542 is generated and the expense is incurred from providing a service.
At the same time, the CSU fund that used the service also recognizes an expense. If the two
CSU funds have separate SCO funds, for Legal reporting purpose, double counting of revenues
and expenses is acceptable. If the two CSU funds are within the same SCO fund (e.g. 0948),
then one of entries must be eliminated at the Chancellor’s Office systemwide level before
submitting the year-end results to the State Controller’s Office (SCO).
Unique object codes will distinguish project management fee from within 0948 vs. project
management fee from another SCO fund.
1. Use FIRMS object code 580094 for project management fee from within 0948
2. Use FIRMS object code 580096 for project management fee from another SCO fund
Note: Both revenue object codes must be eliminated for GAAP basis reporting.
Campus GAAP coordinator must prepare the proper GAAP adjusting and elimination entries.
4 2011‐12 Legal Manual | California State University Section 2.5: Miscellaneous General Accounting 2.5.5. Process for Reporting Excess Carry Forward
Campuses will be required to generate an Expenditure Plan for the operating fund balances in
excess of the allowable thresholds as described above and submit to the Chancellor’s Office
(Systemwide Budget) for review and/or approval of the Executive Vice Chancellor, Business and
Finance.







Expenditure Plan Timeline:
The System-wide Budget Office (Budget Office) shall complete Section I of the
Expenditure Plan by Dec 31 and forward to each campus.
Each campus shall review Section I
Campuses that agree with Section I data shall complete Section II and submit the
Expenditure Plan to Budget Office by February 15.
Campuses that do not agree with Section I shall send their revision to Budget Office by
January 15.
Budget Office shall review the changes and forward the revised Expenditure Plan to the
campuses by January 31
The Campuses shall complete Section II and forward the Expenditure Plan to Budget
Office by February 15.
Budget Office shall complete the review and/or approval process by February 28.
C:\Documents and
Settings\lwang\Deskt
2.5.6. Lottery Guidelines for Expenditures







The activity funded must represent a bona fide educational experience for student, or
result in the development of materials to be used with students, or lead to the
development of a program or course.
Lottery Funds may not be used to pay faculty salaries for classroom instruction.
Lottery funds may not be used to finance increases in the rate of compensation paid to
exisiting staff; thus, stipends and hororaira are not permissible.
Lottery funds may not be used to finance faculty overload. However, exisiting faculty
may work a summer period under a personal service contract.
Expenditure of any funds, including lottery funds, which are used for faculty
development activities must be in accordance with the collective bargaining agreement,
which includes a specific list of development acitvities.
Lotery funds should be used to augent an supplement state-funded budget programs so
that lottery revenue is not used to replace current and prospective state funding.
Lottery funds may be used to pay for part-time instructors when such in structors are
hired as replacement faculty for faculty members working for a CSU lottery designated
program.
5 2011‐12 Legal Manual | California State University Section 2.5: Miscellaneous General Accounting 2.5.7. Department of General Services (DGS) PrePayments
The state books an entry on the Agency Reconciliation Report (Tab Run), described as an
advance. The entry establishes a service revolving fund that is an account for charges for
printing and procurement services rendered by the Department of General Services (DGS) for
state departments and other public entities. The advance provides working capital to the service
revolving fund and prevents the agency charged from spending the average monthly amount
paid to DGS. The amount charged by DGS varies each year as the average purchases of the
campus fluctuate up or down.
The process used by DGS to determine if a prepayment should be collected from an state agency
is as follows: at the end of April DGS calculates the prepayment by gathering all of the prior
year’s DGS expenditure activity for each agency then taking 1/3 as the projected prepayment
amount. If the projected amount is under $10,000 a prepayment is not assessed.
The SAM99 report is programmed so that FIRMS object code 107005 and all other objects
mapping to State GL account 1730 “Prepayments to Other Funds or Appropriations” are ignored
or not picked up on line 3 “Reverse Agency Original Prior Year Accruals”. This allows the
campus to adjust the advance and fund balance clearing amounts directly to follow DGS without
creating an error or adjusting revenue/expense accounts.
Campuses should record the advance using this journal entry to Record the Advance:
• DR - 107005 Prepay Service Revolving Fund-Services
• CR - 305022 Fund Balance Clearing
To segregate data that isn’t otherwise broken out using SCO subfunds, the SCO uses an attribute
called a category code. The Services Revolving Fund or DGS Prepay Advance is booked to
category code 98 by the SCO. The SAM99 report is coded to only pick up entries to State GL
1730 in funds marked with category codes 98 or 99 to assist campuses in aligning their data with
the State records.
The addition of the category code on this transaction means that a unique FNAT key must be
created to match the state attributes. Since this transaction is only booked once a year to
recognize the change in the advance booked by the SCO, the campus may choose from either of
the following options when determining the PeopleSoft fund the entry will be mainatained.
•
•
To add a fund mapped to category 98. [Recommended]
• Or
To record the advance in a fund not mapped to category 98.
Please note that if this transaction is recorded in a fund not mapped to category 98, the SAM99
report will be persistently out of balance by the advance amount.
6 2011‐12 Legal Manual | California State University Section 2.5: Miscellaneous General Accounting 2.5.8. Athletics
Two object codes are available in which to record revenue from athletics operations: object code
504012, Athletics (Self-Supporting), and 580021, Sales & Services of Educational Activities –
Athletics (Non-Self-Supporting). The former maps to Sales & Services of Auxiliary Enterprises
on the GAAP financial statements and the latter to Sales & Services of Educational Activities. It
is important to determine the nature of the athletics activity (self-supporting v. non-selfsupporting) from which revenue is derived so that the income can be reported properly on
CSU’s financial statements.
These object codes can be used in either CSU fund 463, Instructionally Related Activities, or
CSU fund 496, Miscellaneous Trust. The choice of fund is at the discretion of the campus and
depends on how the revenue is derived and ultimately used. However, it should be noted that
the expenses associated with these revenue streams should also be appropriately classified.
Therefore, if the revenue is from self-supporting athletic activities, the expenses should be
classified in the functional category Auxiliary Enterprise Expenses (program code 2001); if
flowing from non-self-supporting activities, a functional category other than Auxiliary
Enterprise Expenses (i.e., 0502 Student Services) should be used. No FIRMS program code has
been assigned to the FNAT key for these CSU funds since there may be more than functional
category applicable, depending on how campuses use these funds. Therefore it is recommended
that campuses derive the appropriate functional category (FIRMS program code) using Rule 3(b)
at the PeopleSoft fund level. Derivation via Rule 4 (department ID) may not produce valid
results as a single department could generate expenses requiring classification in more than one
functional category.
As object code 580021 is new for FYE 2012 and was created for proper classification in the
GAAP financial statements because this revenue source is potentially significant and there was
no other object code adequately describing it, campuses should reclassify revenue derived from
non-self-supporting athletics events recorded in other object codes (such as 580090, Other
Operating Revenues, and 580020, Sales and Services of Educational Activities) to the new
object code.
2.5.9. Health and Augmented Health Services Fees
Campuses are required to collect mandatory health services fees charged to all students. The
health services fee is intended to provide funding for basic health services provided by a campus.
Augmented health services fees are those services offered by the Student Health Center that are
elective or specialized in nature and not included in the basic health services provided by a
campus. A fee may be charged for the augmented health services but there are no circumstances
when the fee charged may exceed the actual cost of providing the services and/or materials.
Augmented health services fees are student user fees governed by E.O. 1000 and must be
recorded in CSU fund 485. They can augment the Health Services budget or be recorded in a
separate fund. In order to comply with E.O. 943 requirements, a methodology should be
established to enable separate reporting of augmented health services revenue and related
expenditures should it be required/requested.
7 2011‐12 Legal Manual | California State University Section 2.5: Miscellaneous General Accounting To comply with both E.O. 1000 and E.O. 943 a campus must minimally:
1. Account for and track augmented health services revenue/expense within CSU fund 485.
2. Ensure augmented health services fees are mapped to account code 501112 – Category
IV fees
Campus funds related to Health Services operations and augmented health services activity
should be mapped to FNAT 127340. By policy Health Services fees and Augmented Health
Services fees must be deposited in the CSU Operating Fund 485, therefore the NACUBO
program that should be assigned to the expenses related to this activity should be 0507. Along
with a unique FIRMS project code that distinguishes these trial balances from other Operating
Fund activity on some reports, like the SAM06, FNAT 127340 also has a program attribute key
of 0507 that is assigned to the health services expenses recorded in that FNAT through the
derivation process.
8 2011‐12 Legal Manual | California State University CHAPTER 2
CSU ACCOUNTING
Section 2.6: CSU Risk Management Accounting
2.6.1. Organization
The California State University Risk Management Authority (CSURMA) is a joint power
authority composed of CSU and its auxiliary organizations joined to protect member resources
by providing broad coverage and quality risk management services that stabilize risk cost in a
reliable, economical and beneficial manner.
2.6.2. CSURMA Coverage Programs
The CSURMA presently has several risk management programs in effect including the Pooled
Liability Program, the Pooled Workers’ Compensation Program, the IDL/NDI/UI Program, the
Property Program, the Athletic Injury Medical Expense (AIME) Program, Auto Liability
Program and the Auxiliary Group Purchase Insurance Programs.
The Pooled Liability Program is designed for CSU campuses to cover their general liability and
errors and omissions. The annual premium is collected at the beginning of the fiscal year via a
Cash Posting Order (CPO). Campuses are to record the annual premium to FIRMS object code
660010 and to NACUBO program code 0606. CSURMA’s Liability Coverage Program offers
each campus the opportunity to reevaluate its deductible every three years; the next deductible
change will be effective on July 1, 2014. Throughout the policy year, CSURMA makes
payment on claims on behalf of the campus. Quarterly, CSURMA Accounting invoices the
campuses up to their deductible limit. This function is referred to as the Deductible Recovery
process. Campuses are to record the deductible recovery invoice to FIRMS object code 660012
and program code 0606.
The Pooled Workers’ Compensation Program is designed for CSU campuses to cover their
employees’ workers compensation and employer’s liability. The annual premium is collected at
the beginning of the fiscal year via a CPO. Campuses are to record the annual premium to
FIRMS object code 660010 and either to various program codes based on where payroll
expenses are incurred (per option 1:Direct Allocation) or to a central campus department within
CSU Fund 485 (per option 2: Cost Recovery Plan). No further accounting transactions occur
throughout the policy year.
The Industrial Disability Leave (IDL), Non-Industrial Disability Leave (NDI) and Unemployment
Insurance (UI) Program is designed for CSU campuses to cover their CSU employees’ disability
1 2011-12 Legal Manual | The California State University
Section 2.6: CSU Risk Management Accounting
leave and unemployment. The annual premium is collected at the beginning of the fiscal year
via a CPO. Campuses are to record the annual premium to FIRMS object code 660010 and to
NACUBO program code 0606. Under the IDL and NDI procedure, campuses incur the cost
upfront then are reimbursed by CSURMA based on campus’submitted quarterly FIRMS data.
IDL and NDI are payments made to employees through the payroll system and should be
recorded to FIRMS object code 603009 for NDI and 603008 for IDL. Campuses are to record the
reimbursement for NDI/IDL to FIRMS object code 660011. This object code is included in Rule
2 which is mapped to program code 06. The transactions between Campuses and CSURMA will
be self-eliminated for systemwide reporting. For the UI program, effective the 4th Quarter
FY2011, CSURMA Accounting has begun paying EDD directly. Due to this change, campuses
are no longer required to seek reimbursement from CSURMA.
Due to the change in IDL/NDI/UI reimbursement method as discribed above, please look for the
general guideline on the CO FS Accounting website:
http://www.calstate.edu/acct/policies_procedures/co/index.shtml
The Property Program is designed for CSU campuses to cover their property except for
earthquake incidence. The annual premium is collected at the beginning of the fiscal year via a
CPO. Campuses are to record the annual premium to FIRMS object code 660010 and to
NACUBO program code 0701. No further accounting transactions occur throughout the policy
year.
The Athletic Injury Medical Expense (AIME) Program is designed for CSU campuses to cover
injuries sustained by regularly enrolled students who are participants on the intercollegiate team
roster. The annual premium is collected at the beginning of the fiscal year via a CPO. Campuses
are to record the annual premium to FIRMS object code 660010 and to NACUBO program code
0606. No further accounting transactions occur throughout the policy year.
The Auto Liability Program is designed for CSU campuses to cover their vehicles. The annual
premium is collected at the beginning of the fiscal year via a CPO. Campuses are to record the
annual premium to FIRMS object code 660010 and to NACUBO program code 0606. No
further accounting transactions occur throughout the policy year
2.6.3. Accounting Treatment
For accurate and consistent systemwide consolidated reporting, specific accounting treatment for
CSURMA activities have been developed. Each transaction on the campus records has an
offsetting transaction on the CO records. It is imperative that each transaction is recorded
exactly as instructed to achieve the correct consolidated amount.
2 2011-12 Legal Manual | The California State University
Section 2.6: CSU Risk Management Accounting
Illustration of Classification for Revenue/Expenditure Components:
FINAL
Revised 4/1/2012
California State University, Risk Management Authority
Illustration of Classification for Revenue/Expenditure
Effective July 1, 2011
Campus Accounting
Object Code Program Code
CSURMA Accounting
Object Code
Program Code
1. Premiums
General Liability Premiums, AIME Premiums, & Auto Liability
Workers' Comp Premiums
NDI/IDL & Unemployment Insurance Premiums
Property Premiums
Other Purchased Premiums Paid Directly to Alliant or Others
660010
660010
660010
660010
660010
0606
(A)
0606
0701
0701
2. Payroll Expense
NDI Non-Industrial Disability
IDL Industrial Disability
603009
603008
(B)
(B)
3. Reimbursements (1)
NDI/IDL Claims Reimbursement/Expenses
660011 (CR)
4. Deductibles
Reimburse CSURMA for deductibles paid on behalf of the campus for General 660012
Property deductibles: Campus deductibles per each property loss occurrence 660012
580093
580093
580093
580093
580093
5000
5000
5000
5000
5000
(C)
660011
0606
0606
0701 (D)
660012 (CR)
660012 (CR)
0606
0606 (D)
660012
603007
0606
0606
660013
(E)
5. Claims
General Liability Claims (including Aux Orgs)
Workers' Comp Claims
6. Dividends
660013
(E)
(A) WC Premiums should be charged to appropriate funds and programs. It is recommended to use prior year payroll as basis for allocation among funds and FIRMS program codes.
(B) Labor Cost Distribution (LCD) will record to the appropriate Fund and FIRMS Programs Code based on Dept ID when payroll expense is occurred. HR subsystem amounts must reconcile to GL
(C) This object code is included in Rule 2 which mapped to program code 06. The transactions between Campuses and CSURMA will be self-eliminated for systemwide reporting.
(D) This object code will be manually eliminated for systemwide reporting.
(E) This object code will map to GASB 35 Natural Class Code 723006-Other nonoperating rev/exp and will be self-eliminated for systemwide reporting.
(1)
Effective 7/1/2011, CSURMA will process CPO quarterly based on campus' submitted FIRMS data.
Look for updates on the CO website: http://www.calstate.edu/sfsr/standards_and_rules/
3 2011-12 Legal Manual | The California State University
Section 2.6: CSU Risk Management Accounting
2.6.4. CSURMA Dividend
In years when the CSURMA pool has a trend of continuing positive claims in the campus
programs and a fully funded program status, the CSURMA executive committee may approve
distribution of program dividends. It should be noted that campuses should not rely on
CSURMA dividends as they are only distributed when the pool has met its funding requirements.
Due to the Systemwide Cost Recovery initiative, campuses are to record the annual dividend as a
contra expense to FIRMS object code 660013. The CSURMA Accounting is also to record the
debit dividend expense to FIRMS object code 660013. For GAAP reporting, both the campus
and the CO object codes map to GASB 35 natural class code 723006-Other nonoperating
revenue/expsense for systemwide elimination.
2.6.5. CSURMA Cash Posting Order (CPO) Process
Effective June 2010, CSURMA Accounting adopted the process to utilize Cash Posting Orders
(CPO) as a method to remit/collect payment to/from campus members (Auxiliary member
payments will continue to be issued by check or wire). A Cash Posting Order (CPO) is a
mechanism to move Systemwide Investment Fund Trust (SWIFT) dollars among the SWIFT
members. Due to the CSURMA procedure, general guidelines have been developed to assist
campuses with their reimbursement requests. Please refer to the CSURMA CPO Process
Overview and CSURMA Reimbursement Request Guidelines located on the Chancellor’s Office
Financial Services - Accounting website
(http://www.calstate.edu/acct/policies_procedures/co/index.shtml ). Check this site regularly for
any updates to the process.
If you have any questions regarding the above CPO process
[email protected] or call Alice Kim at (562) 951- 4627.
please
email
For more information regarding the year end accrual process for invoices issued after 6/30 for
the reimbursement and collection for the current fiscal year, please refer to Chapter 8: Year End
Instructions.
2.6.6 Deductible Recovery
The Pooled Liability Program is the general liability for each campus. As mentioned above, the
annual premium is collected at the beginning of the fiscal year and each campus selects a
deductible limit. Throughout the policy year, CSURMA makes payment on claims on behalf of
the campus. Quarterly, CSURMA provides the campuses a report of all their claims payments.
Within 30 days following this issuance of this report, CSURMA Accounting processes a CPO to
collect the payment up to their deductible limit. Campuses record the deductible recovery CPOs
to FIRMS object code 660012 and program code 0606.
4 2011-12 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.8: Finanical Aid
2.8.1. Student Scholarships and Grants
CSU Fund 436: TF-Agency Fund-Miscellaneous Financial Aid and other is an agency
fund and therefore should only have balance sheet transaction recorded. When a campus
receives scholarship monies in which the scholarship recipients have been determined by
another agency, the campus is acting as their agent. Therefore, these funds should be
recorded to CSU Fund 436 using a liability object code, 206001 - Deposit. Upon issuing
the scholarship, campuses are instructed to offset this same liability account. No revenue or
expenses are to be recorded in conjunction with these types of transactions.
CSU Fund 431: TF-Campus Scholarships and Grants-Restricted is a campus
scholarship/grant fund. When the determination of the beneficiaries of scholarship is at the
discretion of the campus (not by a committee residing at another agency), it is appropriate
for the campus to record the receipt as revenue. The revenue should be recorded to the
appropriate 503XXX FIRMS object code. The scholarship expense object code, 609005
should be used when issuing the scholarship to the recipient. Object code 503403,
Nongovernmental and other Financial aid grants, Noncapital should be used when funds
are received by the CO Foundation.
CSU Fund 435- TF-Miscellaneous Financial Aid-Unrestricted is a campus financial aid
fund. When the determination of the beneficiaries of financial aid is at the discretion of the
campus (not by a committee residing at another agency), it is appropriate for the campus to
record the receipt as revenue. The revenue should be recorded to the appropriate 503XXX
FIRMS object code.
2.8.2. Student Fees Funded Financial Aid
•
•
•
•
Campuses should record various financial aid programs funded from student fees in CSU
fund 485 for consistency as well as ease of administration, and monitor the balances to
make sure there will be no undesirable consequences in case reserves for financial aid
programs might continue to grow.
SUG and EOP cash will remain in the CSU Operating Fund 485 and be expensed directly
from this fund as disbursed to students.
Campuses may establish a separate campus fund that maps to CSU Fund 485 for tracking
and reconciliation purposes.
Unique object codes shall be used to record SUG and EOP expenditures to differentiate
SUG and EOP expenditures from other activity in the CSU Operating fund, making them
1 2011-12 Legal Manual | California State University
Section 2.8: Finanical Aid
•
•
•
•
•
easily visible for CSU budgetary reporting to the State, and allow for proper classification
of SUG and EOP amounts for GAAP purposes.
Campuses should use FIRMS object code 609001, State E.O.P. Grant Program, and
609002, State University Grant, in CSU Fund 485 for direct expensing of EOP and SUG
to students. Student Financials item types should be setup to use fund 485 and these
FIRMS object codes for financial aid disbursement purposes.
The choice of CSU fund for recording Graduate Equity Fellowship depends on the funding
source. If it is paid from student fee revenues in CSU fund 485, as seems most likely, then
financial aid expenses for the Graduate Equity Fellowship program should be recorded in CSU
fund 485 using object code 609004 (State Graduate Fellowship). Campuses may create a
separate PeopleSoft account that maps to object code 609004 to track Graduate Equity
Fellowship expenses separately from other State Graduate Fellowship programs, if any.
Restricted miscellaneous financial aid funds should be classified into CSU fund 431
Unrestricted miscellaneous financial aid funds should be classified into CSU fund 435
The Graduate Business Professional Fee (GBPF) and Educational Doctoral (Ed.D.)
program should also be accounted for in CSU fund 485 in a way similar to SUG and EOP
since these come from student fee revenues as well.
2.8.3. Separate PeopleSoft Fund for Graduate Business Professional Fee (GBPF)
Campuses are directed to set aside 25% to 33% of GBPF as provision for financial aid. For
tracking and reconciliation purposes, a separate campus fund should be established within CSU
fund 485 for the provision for financial aid. The unexpended balance at yearend should be
reported using the object code 304021 Fund Balance Designated for Financial Aid to avoid
inflating unexpended balance in CSU fund 485 available for general operation.
The balance of the GBPF remaining after the set aside is allocated can be recorded in the campus
main operating fund.
2.8.4. Use of CSU Operating Fund for Scholarship
The CSU Operating Fund may not be used to fund scholarships based on California Constitution
Article 16, section 6 , that prohibits state agencies from making a gift of state funds. State
University Grants and other needs based grant programs funded by the CSU Operating Fund are
not classified as a scholarship or a gift but rather a designated financial aid program approved
either by the Legislature through the Budget Act or by Executive Order when authorizing the
fee.
2.8.5. Recording CSU Foundation Scholarships
Campuses are directed to record scholarship checks received from CO Foundation to Object
code 503403, Nongovernmental and other Financial aid grants, Noncapital. These are
nonexchange transactions and require an elimination at the systemwide level, campuses are
required to consistently use the same revenue object code to help simplify the systemwide
elimination process done at the CO.
2 2011-12 Legal Manual | California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.9: Sponsored Program Administration (SPA)
2.9.1. Deferred Grant Revenue
Deferred Grant Revenue which is recorded in CSU Fund 465 should use the Object code
205090:Operating Revenue Collected in Advance. This is the same Object Code that should
be used in other non-governmental funds (e.g., SCO funds 0948, 0839, 0580), whereas
205001:Revenue Collected in Advance is used in governmental funds (e.g., 0001, 6041, etc.).
2.9.2. Amouts Due to State Agengies
In the event that a campus has a grant or other contract with other state agency (ex. CalEMA) our
receivable and their payable must match at the state level. Each transaction must be reviewed by
the Chancellor’s Office and the agency involved to ensure proper recording of the interagency
transaction. In the case of CalEMA, the CSU is to record the receivables in state fund 0948, in
state GL 14100890. CalEMA will record in state fund 0890, in state GL 31100000.
Further instructions regarding the reporting of interagency transactions to the SCO are available
in Section 4.4 of the Legal Manual.
1 2011-12 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.10: Accounts Payable
2.10.1 Online Payments to the IRS via Electronic Federal Tax Payment System (EFTPS)
Starting January 1, 2011 all campuses were required to implement the EFTPS process when
depositing federal taxes to the IRS. When deposits/payments are made to using EFTPS, the campus
Wells Fargo account will be directly debited instead of issuing a check to the IRS for federal taxes.
For your reference, the implementation documents for EFTPS and Wells Fargo are available as
attachments to this section and should be used in the indicated order.
1. EFTPS Account Setup Instructions
2. EFTPS Wells Fargo Account Setup
3. EFTPS Making a Payment Instructions
To record payments made via EFTPS the campuses have three options:
1. The payment will be entered in PeopleSoft as a manual journal entry.
2. The payment will be entered through Accounts Payable as a $0 voucher.
3. The payment will be entered through AP as a regular voucher with wire payment. Payment
will be recorded when the voucher is entered. Payment Method ‘Wire Transfer’ is available
in CFS in connection to the campus Wells Fargo account as an additional bank setup.
(Recommended Approach)
An example of recording the payment using option 3 is shown in the following:
1 2011-12 Legal Manual | The California State University
Section 2.10: Accounts Payable
BANK = WELLS
ACCOUNT = ELEC
METHOD = WIR
ACTION = RECORD
PAYMENT DATE = WIRE/EFTPS EXECUTION DATE
REFERENCE = Use the tracking or other confirm number provided by Wells or EFTPS
ACCOUNTING DATE = WIRE/EFTPS EXECUTION DATE
On the wire page of the supporting documentation, I write:
RECORDED or ENTERED, DD/MM/YY, USERNAME [Enter the name of the user entering the
paymen
2 2011-12 Legal Manual | The California State University
Section 2.10: Accounts Payable
2.10.2 Escheat Process
An escheat is the reversion of property to a governmental entity in the absence of legal claimants or
heirs. Escheat property can include stale dated checks. The original funding source should be
considered when establishing the pool of stale dated checks that will be part of the escheat process.
Payments from student aid funds are intended for students in need. If a check originating from these
funds is not cashed promptly, the presumption must be that the need no longer exists. The
accounting office working in concert with the office originating the check, should cancel the check,
returning the money to the funding source as appropriate, rather than proceeding with the escheat
check process.
The escheat process in Peoplesoft can be used to remove the remaining stale checks from the
outstanding check list. The escheat template should be set up to record the automated entry to a
campus liability account mapped to FIRMS Object code 250004 Other Current Liabilities. This
Peoplesoft Accounts Payable process should always be used to record campus issued checks that
have been escheated so that the software can assist the campus by keeping a permanent log of the
escheated items on the Payments table.
While the process uses a default account to record the accounting entry, the fund is always inherited
from the original distribution. This means that the entries made by the software process will be
spread across several trial balances. Manual journal entries are made by the campus to move the
entries made by the Peoplesoft process to the campus Operating fund.
Escheated
Check#
23456
24567
25678
26789
PS Fund
FUND1
FUND2
FUND1
FUND4
Amount
100
50
75
200
425
Peoplesoft Escheat Check Process Journal Entry
Manual Journal Entry Necessary to Centralize Activity
FIRMS
Object Code
101100
250004
101100
250004
101100
250004
FIRMS
Object Code
250004
101100
250004
101100
250004
101100
101100
250004
Fund
FUND1
FUND1
FUND2
FUND2
FUND3
FUND3
Debit
175
Credit
175
50
50
200
200
Fund
FUND1
FUND1
FUND2
FUND2
FUND3
FUND3
48500
48500
3 2011-12 Legal Manual | The California State University
Debit
Credit
175
175
50
50
200
200
425
425
Section 2.10: Accounts Payable
Per GASB standards, only the amounts that are expected to be paid out to claimants should be shown
as a liability for financial statement reporting purposes. The offset for the adjustment is recorded in
FIRMS Object code 580004 Escheat Revenue. Since there is no way to know exactly which
payments will be claimed, this adjustment to the liability account will be an estimate made by the
campus. Campus historical records should be used to establish a campus methodology for this
adjustment. The campus methodology may account for individual checks in the campus liability or
the total recorded in the liability account may be a simple percentage of the total escheat pool. The
methodology may record items to the liability account based on the type of payment or the original
funding source. The complexity and level of detail contained in methodology is controlled by the
campus. Examples could include 30% of all payments escheated annually are recorded as a liability
based on a review of five years of campus records of payee claims of escheated items or 30% of
escheated payments from International Programs CSU fund 464 based on a review of five years of
campus records of payee claims of escheated items. Support for the methodology established by the
campus and for any adjustments made to the liability account should be provided to the campus
GAAP coordinator for review during audit.
Manual Journal Entry to Adjust the Escheat Liability
FIRMS
Object
Fund
Debit
Credit
Code
250004
48500
297.50
580004
48500
297.50
2.10.3 Escheat Payroll Warrants
Payroll warrants are escheated by the State Controller’s Office and credited back to campus state
funds. These amounts should be considered in the campus escheat process and methodology even
though the campus does not control them. If a payee makes a claim for an escheated pay warrant, the
campus should issue the check and submit a claim to the State Controller’s Office to reimburse the
campus Wells Fargo bank account for the amount. Since the campus fund is likely not set up as a
reimbursable fund, meaning the claim will not be issued automatically, check requests for escheated
payroll warrants should be clearly marked so that the campus accounts payable personnel will enter
the item as a Manual Override Claim (MOC) entry.
The California State University assumes that all undelivered salary warrants stem from student fee
collections. Salary warrants that remain undelivered for 90 calendar days must be deposited into the
campus Wells Fargo bank account and considered in the campus escheat process and methodology.
If a payee makes a claim for an undelivered salary warrant, the campus will issue a check from the
campus Wells Fargo bank account.
4 2011-12 Legal Manual | The California State University
IRS EFTPS ENROLLMENT INSTRUCTIONS
Prior to starting the enrollment process, applicants will need to obtain and have available the
following:
1. The campus Federal Tax ID number and
2. The routing and account information for the campus Electronic Disbursement Account
The campus Federal Tax ID may be found in PeopleSoft associated with the 1099 Withholding
setup. The individual responsible for the annual preparation of the campus 1099-Misc filing
should be able to assist you in locating this information.
Use the following navigation to locate the tax ID:
Set Up Financials/Supply Chain > Product Related > Procurement Options > Withholding > Report
Control Information
Page 1 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
Each campus has been assigned a Paper Disbursement account and an Electronic Disbursement
account. It is recommended that you use the Electronic Disbursement account for this activity.
To locate the Routing Number and Account number refer to the following navigation in
PeopleSoft:
Banking > Bank Accounts > External Accounts >
Look for the account used for ACH payments or Electronic Funds Transfers.
If you campus has not established an Electronic Disbursement account in PeopleSoft from which
to obtain the routing and account information, you may contact your campus Wells Fargo CEO
group administrator or bank reconciliation person for assistance.
Page 2 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
Begin by going to the IRS website: https://www.eftps.gov/eftps/
Click on the ENROLLMENT Button
Page 3 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
Read and ACCEPT the Privacy Act & Paperwork Reduction Act notice
Enroll me as a: Click on BUSINESS
Page 4 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
Complete the Information for your campus.
Click on the
for more information
**See the page 1 for instructions on where to locate the Federal Tax ID number (EIN) in
PeopleSoft.
Page 5 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
Complete the banking information from where the funds are to be taken. **
Click the REVIEW button and validate that the information you entered is correct.
**See the page 2 for instructions on where to locate the Routing and Account numbers in
PeopleSoft.
Page 6 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
After clicking the REVIEW button, you will have an opportunity to make changes to the data
previously entered.
You can make changes, by clicking the ENROLL tab at the top of the page. This will take you back
to the orginal screen. Update the required fields.
OR – you do not have to go back to the Enroll page, instead,
You may make any changes to the information displayed by putting your cursor over the
information and clicking on it. You will see an EDIT option become available:
If all the information is correct, you will be asked to electronically sign the application agreeing to
the Authorization Agreements. Here is what you are agreeing to:
Page 7 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
Page 8 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
If everything is good, enter your Name and Employer ID number.
Click the COMPLETE button.
Page 9 of 10
IRS EFTPS ENROLLMENT INSTRUCTIONS
You will receive an acknowledgment that you have completed the online portion of the
application.
PRINT OR DOWNLOAD AND SAVE THE .PDF VERSION OF THIS PAGE.
It contains your enrollment number which they are advising you to keep.
When you receive your letter in the mail, you will be required to login and complete the
registration process.
Page 10 of 10
EFTPS WELLS FARGO ACCOUNT SETUP
Fraud Filter Criteria
ACH Fraud Filter criteria established for your account. ACH transactions that match the set parameters will be
flagged for review or stopped, depending on your account's Service Type.
Service Type
Indicates the type of fraud filter service applicable to the account listed. Available account types include:



Review–Pay: Transactions are presented to the customer for a Pay / Return decision. After the deadline for
paying / returning the transaction has expired, the item moves to your transaction history, appearing on the
Transaction Search—Results page with a "Posted" status.
Review–Return: Transactions are presented to the customer for a Pay / Return decision. After the deadline for
paying / returning the transaction has expired, a return for the item will be generated and the item moves to your
transaction history, appearing on the Transaction Search—Results page with an “Auto Return" status.
Stop: Transactions are automatically stopped and returned to the originator. They are presented for
informational purposes only.
Need to set to Review/Return to allow IRS payments to go thru…
Complete this form:
CEO_ACH_FraudFilte
r_Company_Setup.pd
Here’s a sample:
Once completed, contact Customer Support for directions on how to transmit this information to them.
Be sensitive that account information is listed and that email, fax may not be most secure.
Making a Payment Using EFTPS
Go to: https://www.eftps.gov/eftps/ > Click on Make a Payment
Using the information provided by the IRS after completing the registration process and click LOGIN:
If you know the tax form number associated with the payment, use ENTER TAX FORM NUMBER
OR
If you don’t know the number, select one from the pull down menu of MOST COMMON FORMS
If you don’t see the number there, select one from All Forms in numeric order
YOU DO NOT HAVE TO DO ALL THREE – USE ONLY ONE!
Select NEXT….
Indicate the type of Tax being remitted, click NEXT….
Enter the Payment Amount, Tax Period and settlement date.
Click Next….
Since I am not making a payment, I did not click next but am assuming you will get some sort of tracking
or confirmation number.
CHAPTER 2
CSU ACCOUNTING
Section 2.11: Accounts Receivable
2.11.1 Allowance for Uncollectible Accounts Receivable
The Integrated CSU Administrative Manual (ICSUAM), states that debts and accounts
receivables balances determined to be uncollectible must be written off in a timely manner. Each
campus prepares its own written procedures to implement the system-wide policy.
The Governmental Accounting Standards Board (GASB) requires that bad debts be treated as a
contra-revenue rather than an expense for financial reporting purposes. The only exception is
when the receivable is created through a non-revenue transaction. Under these circumstances,
bad debt expense should be charged since there is no revenue to offset.
When a receivable stemming from a revenue-generating activity is deemed uncollectible,
campuses need to recognize the loss by crediting the appropriate allowance for uncollectible
accounts (object code 104XXX) – contra receivables account - and debiting the appropriate
allowance for doubtful revenue – contra revenue account. There are six such accounts:
Object Code
501400
502400
504400
504401
580400
580410
Description
Allowance for Doubtful Higher Education Tuition & Fees
Allowance for Doubtful Continuing Education Fees
Allowance for Doubtful Sales & Services of Auxiliary Enterprises
Allowance for Doubtful Health Facilities/Campus Union Fees
Allowance for Doubtful Sales & Services of Educational Activities
Allowance for Doubtful Other Operating Revenues
For accounts receivable resulting from non-revenue transactions, the accounting entry is a debit
to the bad debt expense account (object code 660040) and a credit to the appropriate allowance
for uncollectible accounts.
Allowances for accounts receivable representing amounts due an auxiliary (e.g. Associated
Students fee revenue) are an exception to the foregoing. When originally recording the amount
due, the offset is to a depository account rather than a revenue account. Since agency funds have
neither revenue nor expense accounts, should a portion of that receivable be identified as
uncollectible, it needs to be charged to object code 206700, Depository Accounts – Noncurrent,
or 206701 Depository Accounts – Current, depending on which portion becomes uncollectible.
1 2011-12 Legal Manual | The California State University
Section 2.11: Accounts Receivable
2.11.2 Accounts Receivable Write Off
In 1994 the State Controller’s Office (SCO) notified all departments and campuses that they are
no longer recording payroll accounts receivable. It became the sole responsibility of the
campuses at that point to establish and maintain the payroll receivables. SCO clearly spelled out
in that policy document that write-offs of $50 or less can be removed from the campus ledger
directly and no documents need to be sent to the SCO. In the intervening years, the CSU adopted
ICSUAM policy 3132.01 that addresses receivables write-offs policy for the CSU If a campus
determines that the receivable recorded in SCO fund 0948 is uncollectible there is no need to
send any documents to the SCO regardless of the amount.
ICSUAM policy 3132.01 requires that balances determined to be uncollectible in funds other
than SCO fund 0948 follow the write off process outlined in the State Administrative Manual.
2.11.3 Accounts Receivable Collections
The Integrated CSU Administrative Manual (ICSUAM), states that collection efforts must be
pursued on debts and accounts receivable balances that are valid and past due. Each campus
prepares its own written procedures to implement this policy. Campus procedures must describe
the collection efforts applicable to each type of past due receivable. In addition, campus
procedures must identify the materiality threshold below which collection efforts will not be
pursued. Campuses are expected to utilize all reasonable collection methods including direct
contact, collection agencies, legal actions and Franchise Tax Board refund offsets, subject to
federal and state laws covering collection practices. Note that the State allows recovery of debts
by offset against tax refunds even after the State statute of limitations has expired
State Controller Funds
In the unlikely event of an overpayment to a vendor occurs in connection to a construction
project funded from appropriated funds or Systemwide Revenue Bond proceeds, the policies
guiding the accounts receivable collections procedures within the State Controller’s Funds must
be followed. They are section 89750.5 (c) of the Education Code and State Administrative
Manual (SAM) sections 8776 through 8776.7. The California State University has the authority
under Education Code section 89750.5 to discharge from accountability amounts up to $1,000,
so items equal to that amount or smaller should be written-off and should not be forwarded to
another state agency for discharge from accountability authorization per SAM section 8776.6.
State University Trust Fund
Collection efforts will differ between four major groups: employees and the general public;
students; Government Agencies and Auxiliary Organizations. In general, a set of progressively
demanding past due notifications and a final demand notice should be sent to the debtor prior to
forwarding the item to a collection agency or using another collection method.
2 2011-12 Legal Manual | The California State University
Section 2.11: Accounts Receivable
Employee Receivables:
Employee receivables generated from payroll overpayments may be collected using payroll
deduction only when the repayment method and terms are expressly agreed upon in writing by
the employee and the deduction would not reduce the employee’s wage below minimum wage
for any period covered within the terms of the repayment schedule. Payroll deduction may not be
used to collect payroll overpayment receivables from an employee’s final paycheck.
Student Receivables:
ICSUAM Policy 3131.01 authorizes each campus withhold services as a collection tool. Service
holds may continue despite a discharge of accountability or write-off as this action does not
change the debtors’ obligation to the CSU. Even if the state statute of limitations on filing a suit
or referring debt to a collection agency has expired, the underlying debt can still be recovered by
offset against tax refunds. Paper bills should not be sent out to students for amounts under $25;
however, e-bills may be generated for amounts under $25.
Governmental Agency Receivables:
Governmental Agency receivables may involve large sums of money. Special schedules of
collection follow-up actions may be established to best fit these circumstances.
Auxiliary Organizations Receivables:
Collections on receivables between the campus and an auxiliary organization should follow the
schedule shown in Table 1 below. If an outstanding receivable with an auxiliary organization
cannot be resolved at the 150 day mark, a listing of those items showing the collection efforts to
date and any reasons for dispute should be prepared for review by the campus Associate Vice
President of Business and Finance or equivalent. The Associate Vice President of Business and
Finance or equivalent will determine the next steps the campus will take in following up or
writing off the outstanding receivable.
The following tables provide standards for collection efforts on employee, the general public and
student accounts receivable:
Table 1 – Employees and the General Public
Recommended Actions Required to be Taken
2nd
Billing
Stronger
(Copy of
Dunning
Activity
Original)
3rd Billing
Dunning Letter
Letter
Days Since
1st Billed
30 Days
60 Days
90 Days
120 Days
Amount of
Bill
Up to $25
X
X
$26-50
X
X
X
3 2011-12 Legal Manual | The California State University
Administrative
Action (i.e. Refer
to Collection
Agency)
150 Days
Section 2.11: Accounts Receivable
$51-90
Over $90
X
X
X
X
X
X
X
X
X
Table 2 – Student Bills
Recommended Actions Required to be Taken
Activity
Days Since
1st Billed
Amount of
Bill
Up to $25
Over $25
2nd Billing
3rd Billing
Dunning Letter
Administrative
Action (i.e. Refer to
Collection Agency)
30 Days
60 Days
90 Days
120 Days
X
X
X
X
X
4 2011-12 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.12: Cost Recovery
Per the Integrated CSU Administrative Manual (ICSUAM) on Cost Recovery, it is the policy of
the California State University (CSU) to recover costs incurred in providing services, products
and facilities to other funds, auxiliary organizations and system headquarters. Both direct and
indirect costs must be recovered. Recovery of direct costs must be based on actual costs incurred.
Recovery of indirect costs must be based on an allocation plan. The campus cost recovery plan
addressing direct and indirect costs is approved annually by the Campus Chief Financial Officer
(CFO). Each campus must prepare procedures that implement this policy.
http://www.calstate.edu/icsuam/sections/3000/3552.01.shtml
The policy provides resources and reference materials to assist the campuses with the
implementation. In addition to previously established guidelines on cost allocation plan, a
systemwide cost recovery guideline on the accounting treatment was created.
Effective July 1, 2010, Cost Recovery and Reporting CSU Fund 485 Systemwide Guideline (SW
Guideline) document was established in which each campus is required to follow the guidelines
set forth within.
http://www.calstate.edu/sfo/
Section III of the SW Guideline provides guidance and examples on reciprocal activities and
exchange transactions. Section IV of the SW Guideline provides guidance on non-reciprocal
activities and non-exchange transactions.
In general, reciprocal and non-reciprocal activities are recorded in CSU fund 543-Cost
Recovery/Reciprocal and Nonreciprocal Campus, and exchange and non-exchange transactions
are recorded in CSU fund 544-Cost Recovery/Exchange and Nonexchange Aux Orgs/3rd Party,
unless a more appropriate fund is identified.
Campuses should refer to the above policy and guidelines to ensure proper adoption and
successful implementation.
1 2011-12 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.13: Fixed Assets
2.13.1 Recording Fixed Assets on the Legal Basis Books
Chapter 8600 of the State Administrative Manual (SAM) requires state agencies to record the
cost of all capital assets in their legal basis accounting records. These standard procedures
provide guidance for recording the acquisition, maintenance, control, and disposition of property,
including land, buildings, improvements other than buildings, other tangible property, and
intangible property. The accounting entries for CSU campuses may not be the same as the
accounting entries described in SAM, especially for non-governmental funds, as a result of the
CSU’s decision to record all fixed assets in CSU fund 501 (General Fixed Asset Account
Group), further explained in sub-section 2.13.2.
Each campus must review their expenditures and capitalize those costs meeting the capitalization
criteria for tangible and intangible assets: a unit acquisition cost of at least $5,000 and an
estimated useful life of more than one year. The entries to record the capitalization are:
In the fund financing the purchase:
Debit Expenditures (object code 607XXX for capital projects or for other expenditure
types, object codes such as 616002, 619XXX, 660003, etc.)
Credit Fund balance clearing (object code 305022) or Investments (object code
101100), depending on the type of fund
In state fund 0997 (the General Fixed Assets Memo Fund), CSU fund 501:
Debit Fixed assets (object code 1100XX)
Credit Investment in fixed assets (by funding source) (object code 3020XX)
In the GAAP ledger, adjustments will need to be made to reverse the duplicate recording
(i.e. once as an expenditure and again as a fixed asset) of the same transaction occurring on the
legal books.
Additionally, investment in fixed assets needs to be reduced by the current year’s depreciation
amount and the accumulated depreciation needs to be increased by this same amount in state
fund 0997, CSU fund 501:
1 2011-12 Legal Manual | The California State University
Section 2.13 Fixed Assets
Debit Investment in fixed assets (by funding source) (object code 3020XX)
Credit Accumulated depreciation (object code 1100XX)
No depreciation expense is recorded in the legal books. Instead, the investment in fixed assets is
directly reduced in the memo fund. Therefore, an adjustment needs to be made in the GAAP
ledger to record the current year’s depreciation expense.
A table of fixed asset and accumulated depreciation object codes is provided at Appendix 10.
2.13.2 Reporting Fixed Assets in Accordance with ICSUAM
In 2010 the CSU adopted a policy, incorporated into the Integrated CSU Administrative Manual
(ICSUAM), standardizing the manner in which the entries described in section 2.13.1 will be
recorded. The policy, titled Capital (Fixed) Assets Reporting to the State Controller’s Office,
states that all fixed asset activity will be recorded in state fund 0997, CSU fund 501, the General
Fixed Assets Memo Fund, regardless of the funding type (Governmental, Proprietary or
Fiduciary). Because the state requires fixed assets funded by Proprietary or Fiduciary funds to
be recorded in those funds (not in state fund 0997), the Chancellor’s Office Systemwide
Reporting Group is responsible for recording these fixed assets and the associated depreciation in
the Proprietary/Fiduciary funds as part of its preparation of the annual consolidated financial
reports issued to the State Controller’s Office (SCO). The adjustments made are based on data
submitted by the campuses as set forth in section 8 of this manual. Campuses remain responsible
for retaining all data and schedules supporting the information submitted to the Chancellor’s
Office in their files in accordance with the CSU Records Retention Policy.
2.13.3 Capital Asset v. Operating Expense
In determining if an expenditure is for a capital asset or an operating expense, there are actually
two perspectives to be considered: (1) the budgetary and (2) the financial reporting. A facilities
department will take the budgetary perspective wherein the source of funds is the driver in the
determination. This perspective has relevance when reporting to the state on how appropriated
funds were used. Expenditures can only be made from the operating budget or the capital budget
in accordance with the terms of the appropriation.
From a financial reporting perspective, however, other criteria are applied in determining
whether any given cost is to be expensed or capitalized. Generally, expenditures from a
“capital” budget are capital for financial reporting purposes. But, the capitalization criteria when
expenditures are made from an “operating” budget need to be carefully examined in determining
if such expenditures are to be expensed or capitalized. A good example of this is an expenditure
for equipment. The source of funds may be the operating budget, but if the equipment costs
more than $5,000 and has a life of more than 1 year, it qualifies for capitalization.
The determination as to whether an expenditure is an operating expense or is capital in nature for
financial reporting purposes really depends on the details of the project. In determining if an
2 2011-12 Legal Manual | The California State University
Section 2.13 Fixed Assets
expenditure should be treated as an operating expense or an item to be capitalized, in addition to
the criteria set forth in Ch. 13 of the GAAP manual, consideration should be given as to whether
that expenditure repairs an existing deficiency, or adds value to an existing asset and/or extends
its useful life. For example, in the case of a seismic repair or retrofit, it is possible that the work
could extend the life of the structure. If the work can be described as a repair to existing
structural members/connections which neither add to the value of the asset or its life, then the
costs would not be capitalized. If additions are made to the structure which upgrade its utility
and thus its fair market value were it to be sold, the expenditures should be capitalized.
To elaborate further:
•
If a new component is able to operate independent of the original equipment (i.e. the new
component can remain in service without the functioning of the original equipment), it is
treated as a separate asset and depreciated over the life of the component’s estimated
useful life, regardless of the life of the original asset.
•
If a new component is an improvement in quality to an item of equipment (i.e. adds to its
capacity or efficiency) but does not extend its life, it is treated as an addition to the
original cost of the equipment. It is depreciated over the remaining life of the original
asset.
•
If a new component extends the life of the equipment but does not improve its quality,
the useful life of the equipment is adjusted.
•
If a new component merely replaces an old component of the equipment without
improving its quality nor extending its useful life, the cost should be expensed.
The fact that materials used in a project, for example a roof replacement, are of a higher quality
than the original may not in and of themselves result in a conclusion that there is a capital
expenditure. The project may merely represent an effort to maintain the building in a usable
state and neither extends its life nor so improves the property as to increase its monetary value.
Object codes in the 607XXX series generally describe costs associated with construction projects
that are capitalized. These codes are allowed in various funds, some categorized as “capital
outlay” funds, some that are not. For example, 607XXX object codes are allowed in CSU fund
485, Operating Fund. The use of these object codes is determined by the nature of the
expenditure and not the funding source. If the expenditure is for such things as architectural fees
and construction, the charge needs to be to a 607XXX object code.
It should be noted operating funds carry a restriction on use for the cost of improvements.
Reserves established from student fee revenue, by CSU policy, follow Section 6 of the Budget
Act, which states that “No more than $100,000 of the funds appropriated for support purposes
[emphasis added]. . .may be encumbered for acquisition or preliminary plans, working drawings,
and construction of any project for the improvement of a state facility. . .” It is the use of state
3 2011-12 Legal Manual | The California State University
Section 2.13 Fixed Assets
appropriations, and, therefore, CSU operating funds, that carries the restriction on
improvements. There is no monetary restriction on the cost of repairs.
For any given project, a PS fund and/or project code is established by the campus to record the
revenue allocated and the expenses incurred. If construction activity is taking place, the
expenses will be charged to 607XXX object codes because they are the ones describing the
reason for the payment. Object code 660021, Repairs & Maintenance, is used if the reason for
the payment is to repair something. This is normally an item of expense and not a capital item.
4 2011-12 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Chapter 2.14: Encumbrance
2.14.1 Processing an Encumbrance Journal Entry
Encumbrance journal entries are processed with the Ledger Group ACTUALS so that they will
be edited by campus Combo Edits and controlled by open and closed periods. To enter an
encumbrance journal entry, navigate to General Ledger > Journals > Journal Entry >
Create/Update Journal Entries and add a journal. Fill in the applicable fields on the Header tab.
Click on the Commitment Control hyperlink and select the Encumbrance radio button.
1 2011-2012 Legal Manual| The California State University
Section 2.14: Encumbrance
Enter the journal lines and edit the journal. Once the edit process completes successfully to a
journal status of V(alid) and budget check status of V(alid), the encumbrance ledger has been
updated and no further processing is necessary, or, said another way, the journal does not need to
be posted. Encumbrance and pre-encumbrance activity is stored in the Commitment Control
ledger. Updates to the Commitment Control ledger are accomplished by processing a transaction
to a budget check status of V for valid. Since a journal in a V(alid) status may be deleted, the
campus may choose to instruct their technical staff to update the journal status to P(osted).
Although PeopleSoft will allow the user to select the option on the journal Header, please note
that encumbrance, as well as pre-encumbrance, journal entries cannot be auto-reversed.
PeopleSoft generates auto-reversals on marked journals as part of the journal posting process.
Since encumbrance and pre-encumbrance journals are never processed for posting, the
functionality may not be used.
2 2011-2012 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Chapter 2.15: Payroll
2.15.1 Escheated Payroll Warrants
The State Controller’s Office issues payroll warrants for CSU employees. Charges for salary
and benefits expenses are transmitted to the campuses via a payroll tape. The accounting entries
resulting from the monthly payroll processing debit the expenses and credit the campus balance
on deposit with the State.
In the role of headquarters, the Chancellor’s Office tracks the total amount of resources on
deposit at the state and the individual campus balances for enterprise-type state funds. Where
payroll is the only transaction processed for the campus in a month, the following entry would be
made in the Chancellor’s Office ledgers.
Occasionally employees fail to cash their payroll warrant. Since the state issues the check they
track the outstanding warrants and escheat them when they’ve expired. The campus will receive
notice of the action taken on the warrant and the transaction will be booked on their account at
the state. The campus ledger entry would be booked as follows to match the state’s action.
1 2011-2012 Legal Manual| The California State University
Section 2.15: Payroll
The Chancellor’s Office entry would reflect the return of resources to the campus.
If the employee requests the replacement of the payroll warrant from the campus or state within a
specified period, usually within the first two years, the campus will issue the check from their
controlled disbursement account that is held outside of the state and reduce their escheat liability
or reverse the posting to escheat revenue.
Items aged beyond the specified period may be processed by the Victim Compensation and
Government Claims Board (VCGCB), a state agency. Due to the nature of escheat, the issuance
of the replacement check by the VCGCB will simply reduce the total resources on deposit at the
state. The Chancellor’s Office must book the entry listed below and locate the supporting
information that indicates the campus.
A Cash Posting Order (CPO) will be prepared and processed to reduce the campus balance of the
escheat liability (or escheat revenue) at the state to accurately reflect their share of the balance on
deposit.
2 2011-2012 Legal Manual | The California State University
Section 2.15: Payroll
The Chancellor’s Office will book the following entry to reflect the CPO.
2.15.2 Processing Journals with FTE
Salary object codes, except for 601301, Overtime, and 601102, Summer Fellowship Stipend, are
required to be reported with the statistic Full Time Equivalent (FTE). Payroll transactions fed
from the Human Resources module are posted in the Finance module with FTE. The payroll
expenses for one employee are posted with an FTE of one each month. Occasionally adjustment
journals must be booked in the general ledger.
The fields displayed in the journal entry lines grid are controlled initially for all users by the
journal entry template. A standard or default template is maintained centrally in the Common
Financial System; however, multiple journal entry templates may exist within PeopleSoft. The
fields selected on the standard template or an alternate template and its fields may be viewed by
clicking on the Template List link from the Journal Lines tab.
Select a template that shows that the fields Stat Code and Stat Amt on the Amount tab are
available for entry.
3 2011-2012 Legal Manual | The California State University
Section 2.15: Payroll
If the journal entry selected by the user includes the fields on the template list, but they are still
not displayed in the journal entry lines grid, the user may have customized the grid. The
Customize option is a user-controlled option that can be used to hide or rearrange the field
display within a grid to suit the user’s preferences.
To view the current settings, on the Lines bar, click on the Customize link.
4 2011-2012 Legal Manual | The California State University
Section 2.15: Payroll
Verify that the Stat and Stat Amt fields have not been hidden from display in the Journal Lines
grid.
To reclassify salary to a different chartfield string or make corrections to FTE, enter the
chartfield string, the amount, a Stat Code of FTE and the FTE amount in the journal lines.
2.15.3 How to Calculate a Reasonable FTE (if it is a proration)
Since FTE must be posted in any adjustment to salary object codes, except for 601301,Overtime,
and 601102, Summer Fellowship Stipend, occasionally the exact amount of FTE is unknown so
a proration must be calculated. It is important to understand that for each month worked a fulltime employee is reported as one FTE. If the employee works for one full year, or twelve
months, the total FTE posted to the ledger for that one employee is twelve.
When the FTE data is submitted to the FIRMS central repository, the amount of FTE posted to a
campus ledger is annualized, or divided by twelve. Any prorated amount of FTE should consider
that the total amount posted to the ledger will be annualized, therefore ledger postings to a
unique chartfield string for FTE of less than 0.10 (the equivalent of allocating two days from a
month for one full-time worker) should be avoided.
2.15.4 Sabbatical Leave Forfeitures
Sabbatical leaves are granted to certain employees for purposes that provide a benefit to the
CSU, such as research, scholarly and creative activity, instructional improvement or faculty
retraining. The eligibility, terms, and conditions for sabbatical leaves are governed by labor
agreements. Promissory notes are drawn at the outset of an approved sabbatical leave that outline
the specific terms and conditions applicable for that employee. Additional information regarding
sabbatical leaves and the associated promissory notes is available in the payroll processing
guidelines http://www.calstate.edu/HRAdm/Payroll/PayGuidelines.shtml#Forfeiture
If the employee on sabbatical leave fails to return to work at the end of the sabbatical, they owe
the campus per the leave promissory note. The amount collected would be recorded as 580090 –
Miscellaneous Revenue in CSU Fund 544, will derive to other non-operating revenue and should
not be eliminated for GAAP.
5 2011-2012 Legal Manual | The California State University
CHAPTER 2
CSU ACCOUNTING
Section 2.16: Interagency Transaction Process
2.16.1 Fund Balance Clearing
The Fund Balance Clearing account is used to record transactions that flow through the State
Controller’s Office (SCO) accounts. In governmental funds (e.g. General and Capital Outlay), it
is also used to close legal basis revenues and expenses at the end of each year. It does not
represent a true fund balance or a net asset.
It is important to understand that, except for the cash held in state fund 0948, the CSU is required
to maintain its available funds in the State Treasury, and the way to access these funds is to
process a claim with the state. All cash received at the campus as revenue or reimbursement in
funds maintained in the State Treasury is sent to the state in the form of a remittance advice.
Any expenses or disbursements are ultimately made through the state primarily in the form of
payroll charges, journal entries, or claim schedules.
It is also important to understand that for legal basis, state appropriations are not recorded as
revenues either by the state or by the campuses, and are not recorded in the Fund Balance
Clearing account. State appropriations are recorded as budget entries in the State Controller’s
accounts and in the campus accounts.
During the fiscal year, transactions that are posted to revenue, reimbursement, and expense
accounts will ultimately be offset by an entry in Fund Balance Clearing. This will be the case if
all revenues and reimbursements are remitted, if all expenses are claimed for reimbursement,
AND if all the documents have cleared the SCO. Entries for these transactions will be recorded
in the campus agency’s account on the State Controller’s records.
For the Special Revenue and Enterprise state funds, the Chancellor’s Office and the campus
ledger data are reported to the state on a consolidated basis. To accomplish the consolidation,
certain account balances must eliminate across each fund as a whole. One crucial tie point
between the state ledgers, the Chancellor’s Office and the campuses is the reported balance in the
object codes 101004, Cash in State Treasury, and 102001, Deposits in SMIF.
Campuses report in- and out-bound activity at the SCO in object code 305022, Fund Balance
Clearing, an equity account. The Chancellor’s Office must maintain an offsetting 305022
balance to accomplish the elimination and tie the fund ledger monthly to the 101004 and 102001
balances reported on the fund reconciliation report furnished to the Chancellor’s Office monthly
by the State. To accurately maintain the offsetting 305022 balances by campus in a fund, the
1 2011-12 Legal Manual | The California State University
Section 2.16: Interagency Transaction Process
Chancellor’s Office uses a combination of the fund reconciliation and electronic file provided by
the state to calculate and record the net campus activity, commonly referred to as the cash pickup.
To ensure that the campus postings for each fund match the Chancellor’s Office calculated
balance, the FIRMS edits process contains a table of data reflecting the Chancellor’s Office data.
During the editing process the campus is notified when an out of balance has been detected. At
June 30th, or the fourth quarter FIRMS submission, the balances between the state ledgers, the
Chancellor’s Office and the campuses must match or the funds cannot be consolidated without
manual adjustments.
2 2011-12 Legal Manual | The California State University
Section 2.16: Interagency Transaction Process
2.16.2 Interagency Transaction Report
As the CSU operates throughout the year, there are various transactions that need to be recorded
accurately to ensure proper elimination entries are recorded at year-end for state and the CSU
Consolidated GAAP Financial Statement. For each type of these transactions, the campus
records, the Chancellor’s Office or another campus must maintain an offsetting entry to
accomplish the elimination and tie the fund ledger monthly to the Chancellor’s Office
Interagency Transactions Report. This report includes transactions such as Due To/ From,
Transfers In/Out or any other account that has an interagency relationship reported on the
interagency transactions list. The Interagency Transactions Report is published on a monthly
basis by the Chancellor’s Office on or before the 5th workday of each month.
To ensure that the campus records the transaction to the correct state fund, CSU fund and FIRMS
object code the FIRMS edits process contains a table of data reflecting the Chancellor’s Office
data. During the editing process the campus is notified when an out-of-balance has been
detected. If an out-of-balance is detected, the campus can use the Interagency Transactions
Report, published through an ADNOAT, to identify the transactions causing the issue. Balance
sheet accounts that are detected as out of balance are reported as “warnings” during the 1st, 2nd
and 3rd quarter. However, during the 4th quarter these items will be reported as “errors”. The
income statement accounts are reported as “errors” for all quarters.
At June 30th, or the fourth quarter FIRMS submission, the balances between the Chancellor’s
Office and the campuses MUST match or the transactions cannot be consolidated without
manual adjustments
3 2011-12 Legal Manual | The California State University
Section 2.16: Interagency Transaction Process
2.16.3 Object Codes for Due From/To and Transfers In/Out
As previously reported in RMP Guidelines Document #13, this section is to assist users in
selecting the correct object codes for Due From/Due To and Transfer In/Transfer Out, depending
on the type of transaction.
The choice of object codes for Due From/Due To and Transfer In/Transfer Out depends on
several factors such as whether the transaction occurs between state funds or within the same
state fund, and also whether it is within a campus (intra-agency) or between agencies including
the Chancellor’s Office (inter-agency),
In the past, Due From/Due To and Transfer In/Transfer Out were identified at the state fund
level. In the new RMP environment, however, as much of the activities previously recorded in
the old state funds are moved to Fund 0948 and additional CSU funds are created in Fund 0948,
it became necessary to identify the transactions at the CSU fund level within state fund 0948. To
meet this need, new object codes were created to easily identify source and destination CSU fund
numbers for transactions within state fund 0948. There are now two sets of object codes
available: existing object codes for transactions outside Fund 0948, and new object codes for
transactions inside Fund 0948, as summarized in the table below.
Existing Object Codes
(B)
(C)
Within the
Between
same state
state funds
fund other
SWAT (2)
(1)
than 0948
(A)
Within campus
Within campus
Between
campus/CO
Between
campus/CO
Within campus
Within campus
Between
campus/CO
Between
campus/CO
New Object Codes
(D)
(E)
Between
Within the
CSU funds in same CSU
0948 (3)
fund in 0948
Due From
Due To
1050xx
2020xx
105027
202027
130xxx
230xxx
130000
230000
Due From
1051xx
105127
131xxx
131000
Due To
2021xx
202127
231xxx
231000
Transfer In
Transfer Out
5060xx
6800xx
506026
680026
506000
680000
570xxx
670xxx
570000
670000
Transfer In
5061xx
506126
506100
571xxx
571000
Transfer Out
6801xx
680126
680100
671xxx
671000
Note 1: Object codes in (A) include valid values in the applicable ranges except those in (B) and (C).
Note 2: Object codes 506000, 680100 and 680000 are for the CO's use only.
Note 3: Object codes in (D) include valid values in the applicable ranges except those in (E).
4 2011-12 Legal Manual | The California State University
Section 2.16: Interagency Transaction Process
Examples:
Outside 0948
Outside 0948
Outside 0948
Outside 0948
Outside 0948
Outside 0948
Outside 0948
Outside 0948
Scenario
State fund 0839 owes money to state fund 0948 within the same campus
State fund 0839 owes money to state fund 0948 between a campus and the CO
Any state fund (except 0948) owes money to iteself within the same campus
Any state fund (except 0948) owes money to iteself between a campus and the CO
Transfer from state fund 0839 to state fund 0948 within the same campus
Transfer from state fund 0839 to state fund 0948 between a campus and the CO
Transfer within the same state fund (except 0948) within the same campus
Transfer within the same state fund (except 0948) between a campus and the CO
Entry in
Source
(Paying)
Fund
202025
202125
202027
202127
680025
680125
680026
680126
Inside 0948
Inside 0948
Inside 0948
Inside 0948
Inside 0948
Inside 0948
Inside 0948
Inside 0948
CSU fund 496 owes money to CSU fund 485 within the same campus
CSU fund 496 owes money to CSU fund 485 between a campus and the CO
Any CSU fund in 0948 owes money to iteself within the same campus
Any CSU fund in 0948 owes money to iteself between a campus and the CO
Transfer from CSU fund 496 to CSU fund 485 within the same campus
Transfer from CSU fund 496 to CSU fund 485 between a campus and the CO
Transfer within the same CSU fund in 0948 within the same campus except SWAT
Transfer within the same CSU fund in 0948 between a campus and the CO except SWAT
230485
231485
230000
231000
670485
671485
670000
671000
5 2011-12 Legal Manual | The California State University
Entry in
Destination
(Receiving)
Fund
105021
105121
105027
105127
506021
506121
506026
506126
130496
131496
130000
131000
570496
571496
570000
571000
Section 2.16: Interagency Transaction Process
Use of Due to/From Object Codes
Decision Tree Schema
Record a Due
To/From
YES
Within the same
campus?
NO
Within SCO fund
0948?
YES
Use new object codes at the
CSU fund level:
(the last 3 digits = CSU fund
code)
Due From 130XXX
(xxx = source CSU fund)
Due To 230XXX
(xxx = destination CSU fund)
Within SCO fund
0948?
NO
Use existing object codes:
(State fund level)
Due From 1050XX
Due To 2020XX
YES
Use new object codes at the
CSU fund level:
(the last 3 digits = CSU fund
code)
Due From 131XXX
(xxx = source CSU fund)
Due To 231XXX
(xxx = destination CSU Fund)
(Create only if needed)
6 2011-12 Legal Manual | The California State University
NO
Use new object codes:
(State fund level)
Due from 1051XX
Due To 2021XX
(Create only if needed)
Section 2.16: Interagency Transaction Process
Use of Transfer In/Out Object Codes
Decision Tree Schema
Record a
transfer in/out
Within the
same
campus?
YES
NO
Within SCO
fund 0948?
YES
YES
SWAT?
Within SCO
fund 0948?
SWAT?
NO
NO
YES
Use existing object codes:
Transfer In 506000
Transfer Out 680000
Use new object codes at the
CSU fund level:
(the last 3 digits = CSU fund
code)
Transfer In 570XXX
(xxx = source CSU fund)
Transfer Out 670XXX
(xxx = destination CSU fund)
Use existing object codes:
Transfer In 506100
Transfer Out 680100*
*CO Use Only. Campuses
should always use 506100
for SWAT Transfers
Within the
same State
Fund?
YES
NO
YES
Use new object codes at the
CSU fund level:
(the last 3 digits = CSU fund
code)
Transfer In 571XXX
(xxx = source CSU fund)
Transfer Out 671XXX
(xxx = destination CSU fund)
(Create only if needed)
Within the
same State
Fund?
YES
NO
Use existing object codes:
Transfer In 506026
Transfer Out 680026
Use existing object codes:
(State fund level)
Transfer In 5060XX
Transfer Out 6800XX
NO
Use existing object codes:
Use existing object codes:
(State fund level)
Transfer In 506126
Transfer Out 680126
7 2011-12 Legal Manual | The California State University
Transfer In 5061XX
Transfer Out 6801XX
NO
CHAPTER 2
CSU Accounting
Section 2.17: Tips and Tricks
2.17.1 Frequently Asked Questions
Banking:
Why don’t I reconcile to the Bank of CSU statement in the ACH Disbursements and/or
paper/controlled disbursements accounts?
•
•
Differences in ACH disbursements are caused by adjustments such as ACH rejects that
are netted against the total daily ACHs.
Differences in the paper/controlled disbursements are caused by adjustments such as
those due to fraud and checks posted by Wells Fargo Bank as cash paid items that are
netted against the total daily disbursements.
What is the difference between ACH and wire transfer?
•
•
A wire transfer is generally an immediate transfer of funds from one account to another.
They are processed by the Fed. Most wires are large dollar transfers that weren’t
necessarily predictable and must be received in a timely manner. Once released, a wire
cannot be stopped – the receiver would have to actually return the funds to the original
sender.
ACHs are processed by a network of operators and are usually for smaller, routine,
repetitive payments like direct deposit, bill pay, etc. ACH transfers are much less
expensive to send than wire transfers because they are batched together and settlement
time is much longer. ACHs can be stopped if there is an error, up until settlement
actually occurs.
Who should I contact if I have questions regarding the bank of CSU Statement?
•
Resource Management Office at [email protected]
1 2011-12 Legal Manual | The California State University
Section 2.17: Tips and Tricks
State Controller’s Office (SCO):
Will the SCO accept remittances from a campus?
Yes. You can wire funds to the State Treasurer’s Office and fax over a remittance advice to
let them know how to post the funds remitted.
Remittance Address:
State of California
Office of the Treasurer
Sacramento, CA
Account No: 01482-80005
Bank ID# 026009593
Bank of America NY
555 Capitol Mall, Suite 1555
Sacramento, CA 95814
Fax Remittance Advice (TC-30) along with the wire confirmation showing that the wire has
been processed to the SCO at (916) 653-3135.
NOTE: If the wire amount is more than $5 million, notify the SCO 24 hours before the wire
goes through by calling (916) 653-2917.
Do we still have to pay Department of General Services (DGS) prepayments?
DGS still charges prepayments in state fund 0948 at the beginning of the fiscal year. They
will refund the prior year adjustment and charge the current year prepayment. The amount of
the prepayment may or may not be the same from year to year.
Cash Posting Orders (CPO)
How do I transfer funds to the Chancellor’s Office or another campus to reimburse them
for an expense or provide additional funding?
Since the CSU as a system operates out of one bank account, paying by check is like sending
a check to ourselves. The CPO is the preferred method to transfer funds between CSU
campuses, including the Chancellor’s Office. Most auxiliaries are not part of the SWIFT
account yet, so payments to and from these auxiliaries cannot be done through CPOs.
2 2011-12 Legal Manual | The California State University
Section 2.17: Tips and Tricks
When should a campus budget office record CPOs?
CPOs for SWATs, Transfers In/Out, and Lottery appropriations should be recorded by the
Budget Office.
Who should we contact if we need help completing the CPO request form?
Send an email to [email protected] or Lilian Audet at [email protected].
Who should we contact for updates to the email distribution list for the campus?
Tracy Daniels at [email protected] or Lilian Audet at [email protected].
Who should we contact for questions on the CPO we received?
The bottom part of the CPO memo lists the CPO contact person (who requested the CPO)
and the accounting contact (for questions on the object codes). To expedite the response to
your inquiries, do not reply to the CPO distribution email or send the email to CMO.
I received a CPO transfer from another campus transferring 485 funds? Should there be a
SWAT issued?
Only Systemwide Budget Office can issue a SWAT. Effective July 1, 2010, if a campus
wants to transfer previously allocated 485 funds to another campus via CPO, a SWAT will be
requested from the Budget Office to de-allocate from the transferring campus and re-allocate
to the receiving campus(es). Instead of using transfers in/out object codes (571000/671000),
only object code 506100 will be used.
Why don’t we see a CPO for the auxiliary audit assessment fees?
The auxiliary audit assessment fees are no longer billed separately. The campus’ base
budgets have been reduced to cover these audit assessments.
Housekeeping
How do I close a campus/Peoplesoft fund in 0948 to another 0948 fund?
Transfer current year revenues and expenses by debiting & crediting each account. For the
fund balance, use transfer accounts 570XXX and 670XXX, offset by the cash accounts in the
corresponding campus fund.
3 2011-12 Legal Manual | The California State University
Section 2.17: Tips and Tricks
2.17.2 PeopleSoft Queries
FIRMS Related Baseline Queries _ST_LVL
•
CSU_GL_ABNORMAL_CREDITS & CSU_GL_ABNORMAL_DEBITS: Allows you to
identify your abnormal balances prior to running FIRMS.
•
CSU_GL_AR_ALLOWANCES: Allows you to validate if your allowances between state
funds are in line prior to running FIRMS.
•
CSU_GL_DUETO_DUEFROM: Allows you to validate if your due to/from between state
funds are in line prior to running FIRMS.
4 2011-12 Legal Manual | The California State University
Section 2.17: Tips and Tricks
•
CSU_GL_TR_IN_TR_OUT: Allows you to validate if your transfer between state funds
are in line prior to running FIRMS.
•
CSU_GL_TRS_570_670_ERRORS: Allows you to validate if your 0948 transfers between
CSU funds are in line prior to running FIRMS.
5 2011-12 Legal Manual | The California State University
Section 2.17: Tips and Tricks
2.17.3 FAST-ED Website
https://coweubr101.calstate.edu/portal/page/portal/IP_SITE_74
Username/Password: fasted/fasted4csu
2.17.4 Other Useful Links
Systemwide Financial Operations
http://www.calstate.edu/sfo/
FIRMS Data Element Dictionary
http://www.calstate.edu/es/intranet/applications/fob/firms/firms-data-elementdictionary/index.shtml
Bank of CSU
https://www.calstate.edu/bank
Coded Memos
https://www.calstate.edu/sfo/CodedMemos/coded.shtml
Fund Balance Clearing Reports and Allocation Orders
https://www.calstate.edu/FT/CMO/reports/reports.shtml
Revenue Management Program Website
https://www.calstate.edu/BF/rmp/
6 2011-12 Legal Manual | The California State University
CHAPTER 4
Major Changes
Page #
Description of Change
Reason for Change
3 – 10
Section 4.2.1, The SAM 99 File, has been
modified to include step-by-step instructions
for the creation of the SAM 99 file in
PeopleSoft.
To enhance the usefulness of the
section.
12
The list of SCO personnel to be notified
upon submission of the SAM 99 file has
been updated. Cecilia Li-Szeto is no longer
the CSU’s primary contact; she has been
replaced by Howard Mintz.
Personnel changes at the SCO.
15
A reference to new Appendix 18, SAM 99
Submission Checklist, has been added to
Section 4.2.1, The SAM 99 File. Campuses
are strongly urged by both the CO and SCO
to complete the form.
The checklist has been added to
address SCO concerns regarding the
quality of the CSU’s SAM 99
submissions.
21– 22
The Section 4.4.4, Submitting the Hard Copy New SCO requirement.
Report Package, has been updated to reflect
the new requirement for submission of two
copies of the Fund Balance Variance
Explanation Form.
22
The requirement for explaining abnormal
balances to the SCO has been clarified at
Section 4.2.7. Campuses will need to
explain all abnormal balances reported in
their governmental fund trial balances.
23
Instructions have been added at 4.4.2,
Clarification required based on FYE
2011 experience.
Reporting Due To/Due From Transactions
With State Agencies Outside the CSU, in
connection with the post-June 30 notification
of accruals by other state agencies.
Clarification included at request of
SCO.
1 2011‐12 Legal Manual | California State University CSU ACCOUNTING
Page #
Description of Change
Reason for Change
24
Section 4.5, Submitting the Hard Copy
New SCO requirement.
Report Package, has been updated to reflect
the new requirement for submission of two
copies of the form Supplementary
Information for Due To/From Other Funds.
______________________________________________________________________________
2 2011‐12 Legal Manual | California State University CHAPTER 4
PREPARATION AND SUBMISSION OF SCO REPORTS
Section 4.1: SCO Reporting Overview
As an agency of the State of California, the CSU is obligated to comply with certain state
reporting requirements as set forth in the State Administrative Manual (SAM) Section 7951. The
State Controller’s Office (SCO) is the agency charged with the task of preparing the state’s
financial reports on both the legal basis (sometimes referred to as the budgetary basis) of
accounting (for internal state reporting purposes) and the GAAP basis (for external reporting
purposes). The SCO’s Division of Accounting and Reporting issues on an annual basis a set of
instructions and deadlines for the submission of agency financial data allowing them to meet
their report preparation obligations. The CSU must be in compliance with both the prescribed
reporting methods and formats, and submission due dates. It is essential that we report
accurately to ensure the state’s financial reports fairly present the results of agency operations.
This chapter is intended to provide information which will help your campus meet the state’s
data submission requirements in a timely manner. All deadlines for the various submissions
have been set forth in Chapter 6 of this manual.
Section 4.2: SCO Legal Reports
Each July CSU campuses submit a combination of a data file and hard copy reports to the SCO,
accompanied by certifications executed by campus executives confirming the accuracy of the
information provided. The SCO requires the following:











Report 1 - Report of Accruals to Controller’s Accounts (for governmental funds)
Report 2 - Accrual Worksheet (for governmental funds)
Report 3 - Adjustments to Controller’s Accounts (for all funds)
Report 4 - Statement of Revenue (for governmental funds)
Report 5 - Final Reconciliation of Controller’s Accounts with Final Budget Report (for
governmental funds)
Report 7 - Pre-Closing Trial Balance (for all funds)
Report 8 - Post-Closing Trial Balance (for all funds)
Report 9 - Analysis of Change in Fund Balance (Statement of Operations) (for
nongovernmental funds)
Report 14 - Report of Bank/Savings and Loan Association Accounts Outside of the
Treasury System (for each agency)
Report 15 - Reconciliation of Agency Accounts with Transactions per State Controller
(for governmental funds)
Report 18 - Statement of Changes in General Fixed Assets (for all funds)
1 2011‐12 Legal Manual | The California State University SCO REPORTING



Report 19 - Statement of General Fixed Assets (for each agency)
Report 20 - Statement of Financial Condition (for nongovernmental funds)
Report 22 - Statement of Contingent Liabilities (for all funds)
The data required on some of these forms is provided via an electronic file referred to as the
SAM 99 file (see sub-section 4.2.1). The SAM 99 file satisfies the data needs of Reports 1, 2,
4, 5, 7, 8 and 15 for governmental funds. Campuses are required to submit in hard copy form
for all governmental funds Reports 3 and 22 (if applicable). Additionally, campuses submit in
hard copy form Reports 14 and 19 for the agency as a whole and Report 18 for every fund
(governmental or proprietary) financing fixed assets.
Under a certain circumstance, a manual Report 5, Final Reconciliation of Controller’s Accounts
with Final Budget Report, is also required. When the SAM 99 file cannot report a reversal of a
prior year accrual relating to a reverted appropriation by its appropriation number, a manual
Report 5 will be needed to report the current year’s expenditure for that appropriation.
The SCO requires submission in hard copy form of documents supporting an increase or
decrease in appropriation authority reported on Report 5 for governmental funds. This
requirement pertains to transactions which occur at year end and which were not reported to the
SCO before the close of the fiscal year. Documents supporting Allocation Orders Pending
should be included with the hard copy reports for the affected governmental funds and their
inclusion should be reflected in the Table of Contents for the hard copy report package
submitted to the SCO.
To ensure the quality of the SAM 99 file submitted at year end, a monthly SAM 99
reconciliation should be conducted and all differences should be resolved. Appendix 15
provides a table to help campuses determine the level, by state fund, at which the reconciliation
should take place.
Whether financial data is submitted electronically or via paper, campuses must ensure before
submission that the data destined for the SCO is the same as the data submitted to FIRMS.
Reconciliation is facilitated in PeopleSoft through review of the CSU to Campus Validation
Report, which compares data in the campus business unit (i.e., operating ledger) with the data
in the CSU business unit (i.e., legal FIRMS ledger). The report is accessed by clicking on
CSU BU Derivation on PeopleSoft’s main menu, selecting Reports and then CSU to Campus
Validation Report. We recommend campuses check the Report Variance Only option, which
returns only those accounts where a difference is electronically identified, and that the report
interval be from period 0 to the period of submission. The report should be run on a monthly
basis to allow timely resolution of discrepancies.
For non-governmental funds (i.e. proprietary or fiduciary funds), the SCO accepts financial data
on a consolidated basis. The Chancellor’s Office prepares and submits the consolidated reports
for each non-governmental fund in hard copy form on behalf of the entire system, drawing all
necessary data from the campus FIRMS submissions.
2 2011‐12 Legal Manual | The California State University SCO REPORTING
For a summary of the reporting mechanism (SAM 99 v. hard copy) and reporting responsibility
(campus v. Chancellor’s Office) for each state fund, see the table at Appendix 2.
The following sub-sections provide more detailed instructions on the submission components.
4.2.1 The SAM 99 File
The SAM 99 file is created in PeopleSoft. This section details how that is done and how it is
transmitted to the SCO. Before that discussion is begun, however, there are several things to
remember about the SAM 99 file:





Campuses should make certain the current year’s data has been used in its creation .
Campuses need to ensure their PeopleSoft data has been updated by the year-end accrual
reversal file. This file is provided by the SCO at its website no later than May of each
year and contains the summary accrual the SCO booked for each appropriated fund as of
the prior year based on the campus SAM99 submission, plus any adjustments to those
accruals made by the SCO to equal the SCO’s reported ending balance. The file for any
given campus is identified by the SCO using the following naming convention:
CXXXX.DMMDDYY.accsum, where XXXX is the 4-digit organization code and
MMDDYY is the creation date. This file is required to be loaded into PeopleSoft prior
to running the year-end SAM 99. While the electronic file to be loaded to PeopleSoft is
retrieved by each campus from the Teale FTP server similar to the monthly SAM99 files,
a report listing all of the accrual reversal amounts is available on the SCO’s website
(http://www.sco.ca.gov/ard_state_accounting.html), listed as the Prior Year Accrual
Summary Report.
The General Fund should have no accruals at 6/30 since the monies should be fully
expended before that date.
The sum of General Fund operating expenditures (a total debit) must equal the balance in
Fund Balance Clearing (a credit).
Campuses should not submit the file if there are any out-of-balance warning messages
returned. The data cannot be used by the SCO where debits do not equal credits on the
trial balances.
The steps in creating the SAM 99 file in PeopleSoft follow:
1. Figure 1A below displays the screen used to begin the process. This screen is accessed by
following this path: CSU State & SW Reporting > SAM Reporting > SAM99. Once the
screen has been reached, enter the following information:

Fiscal Year - This is the fiscal year for which you are running the report. For example, if
you are running the SAM99 for fiscal year 2010/2011, the entry to the Fiscal Year field
would be 2010.
3 2011‐12 Legal Manual | The California State University SCO REPORTING





Accounting Period - For year end, this is 12. When running a “test” file, the number of
the last closed period should be used.
Accr Rev Tape Flag - This refers to the year-end accrual reversal file provided by the
SCO discussed earlier in this section. As it is required to be loaded into PeopleSoft
prior to running the year-end SAM 99, the box must be checked.
Year End Tape Flag - This indicator signifies that you are running your year-end SAM99
report, therefore, the box must be checked.
Business Unit - This is specific to each campus and is an identifier for the transactional
ledger.
Budget Ledger - This is specific to each campus.
Once all these entries have been made, press the “Run” button in the top right corner of the
screen.
Figure 1A – Step #1 in the Creation of the SAM 99 File in PeopleSoft 9.0 with MP4.2
2. After pressing the “Run” button, the Process Sceduler Request screen will display (see Figure
1B). Verify that the *Type is “Web” and the *Format is “PDF” and press OK at the bottom
left of the screen.
4 2011‐12 Legal Manual | The California State University SCO REPORTING
Figure 1B – Step #2 in the Creation of the SAM99 File in PeopleSoft 9.0 with MP4.2
3. After clicking OK in Figure 1B, the screen will refresh to the run control displayed in Figure
1A with the assigned process instance. Click on the
hyperlink to monitor the
progress of the job. Once the Run Status displays as “Success” and the Distribution Status is
“Posted” on the Process Monitor (see Figure 1C below), click on “Details” to retrieve the
.txt and .pdf files (it is recommended that both files be saved).
Figure 1C – Step #3 in the Creation of the SAM99 File in PeopleSoft 9.4 with MP2
4. Once the Detail link in Figure 1C is clicked, go to the Actions section in the bottom right
corner of the Process Monitor screen (see Figure 1D) and click on the View Log/Trace
hyperlink to navigate to the output of the process. The resultant screen (see Figure 1E)
displays.
5 2011‐12 Legal Manual | The California State University SCO REPORTING
Figure 1D - Step #4 in the Creation of the SAM99 File in PeopleSoft 9.0 with MP4.2
Figure 1E – Step #5 in the Creation of the SAM99 File in PeopleSoft 9.0 with MP4.2
The output in the .txt file is the extracted information that will be sent to the State. Once the file
is downloaded from the PeopleSoft process monitor, the name of the file must be changed to
FISCAL.DMMDDYYA.AGYACR, where MMDDYY is the file transmission date. Once the
file is downloaded to a local directory, if the file name looks like this in Windows Explorer (see
highlighted file name),
6 2011‐12 Legal Manual | The California State University SCO REPORTING
then rename it in the required format. After renaming the file, this message will display:
Click “Yes” and the file type will change to AGYACR as shown below.
7 2011‐12 Legal Manual | The California State University SCO REPORTING
If the file extensions are not visible in Windows Explorer, modify the setting by navigating to
the Folder Options panel and un-checking the box highlighted below.
The file is now ready to be transmitted (sometimes referred to as being FTP’d) to the SCO via
the Teale Data Center. Figure 2 shows the transmission screen if the campus uses the WS_FTP
LE version of the transmission software and Figure 3 shows the transmission screen if the
campus uses the WS_FTP Pro version. Each campus has a unique User ID and Password. The
passwords for these accounts are required to be changed regularly. If the campus has not done
this recently, contact Lorissa Cheney at the Chancellor’s Office so the password can be reset (see
Chapter 7 for contact information). If the transmission is being performed by a new user or
from a new computer, or if a new version of the software is being used, the campus may need to
contact Ms. Cheney for assistance.
8 2011‐12 Legal Manual | The California State University SCO REPORTING
Figure 2 – Data Transmission Screen (General Tab) – WS_FTP LE
Figure 3 – Data Transmission Screen – WS_FTP Pro
Upon successful transmission of the file, the campus is required to send a confirming email to
the SCO addressed to the following recipients:
9 2011‐12 Legal Manual | The California State University SCO REPORTING
Ross Boyer
[email protected]
Rod Renteria
[email protected]
Carl Walker
[email protected]
Cecilia Li-Szeto
[email protected]
Howard Mintz
[email protected]
Perry Tseng-Liu
[email protected]
[email protected]
[email protected]
[email protected]
The email must include the following:







Data file name formatted as FISCAL.DMMDDYYA.AGYACR, where MMDDYY
represents the file transmission date
Organization entity number
Campus name
Subject as follows: SAM 99 Submission for Agency XXXX
Contact person, including name, telephone number and email address
Record amounts (located on last page of the SAM 99 printed report)
Record count (located on last page of the SAM 99 printed report)
Figure 4 provides a sample email. The campus should receive an acknowledgment of a “clean”
submission from the SCO shortly after it submits the SAM file. If it does not, the SCO should be
contacted to confirm status of acceptance (see Chapter 7 for contacts). If the SCO indicates the
file is not readable, then it needs to be corrected and resubmitted. Before resubmitting the file,
the campus needs to coordinate with Carl Walker or Rod Renteria at the SCO to make sure the
SCO has deleted the old file and is ready to receive a replacement.
10 2011‐12 Legal Manual | The California State University SCO REPORTING
Figure 4 – Email Confirming Transmission of SAM 99 File
If errors in account balance or classification are discovered after submitting the SAM 99 file, do
not resubmit without first coordinating with the SCO. Unless the problem is severe, it may be
resolved by providing them with journal entries. Howard Mintz at the SCO is the person to
contact; see Chapter 7 for contact information.
Campuses are strongly advised to do test submissions prior to year end to ensure a
successful transmission of the production file when it is due. The SCO will accept test
submissions during a specified time period (see Chapter 6, Deadlines, for current year’s
interval). When you are submitting a test file, an email similar to the one in Figure 4 is
required notifying the SCO of the test. On the subject line write “TEST SAM 99
Submission for Agency XXXX” and note again in the body of the message that you have
transmitted a test file. The SCO will let you know if the test has been successful.
For testing purposes, use a closed month. DO NOT send data for a partial month as it will
cause the SCO to reject the test file. In addition, the test file needs to include prior year
reversing entries.
To assist campuses in verifying that the SAM 99 transmission is complete, a SAM 99 Submission
Checklist is provided at Appendix 18. The Chancellor’s Office and State Controller’s Office
11 2011‐12 Legal Manual | The California State University SCO REPORTING
strongly urge campuses to complete the checklist and to retain it in their files as evidence all
necessary validation steps have been performed.
4.2.2 Report 3 - Adjustments to Controller’s Accounts
Report 3 is submitted in hard copy form by campuses for each governmental fund to which it
applies. It identifies any adjustments needed to correct the central records maintained by the
SCO as of June 30. This includes reconciling items that involve another state agency, other than
the Chancellor’s Office, recorded in FIRMS object codes 404003 (Adjustments to SCO
Accounts – Expenditures), 404004 (Adjustments to SCO Accounts – Revenues) and 404005
(Reserve Adjustments SCO Accounts). If there are no adjustments, no report need be submitted.
(See subsection 4.5.2 for information on reporting the nonapplicability of Report 3 on the
Transmittal and Report Certification Memo.)
State Forms 576A and 576B, which are available at the SCO’s website
(http://www.sco.ca.gov/ard_state_accounting.html), are the vehicles used to report the
adjustments, if any (see Figures 5A and 5B for examples of the forms). Form 576A is used to
report adjustments to asset and liability accounts; Form 576B is used to report adjustments to
disbursement, reimbursement, receipt and transfer accounts. Adjustments should be numbered
and the numbers should correspond to an attachment providing a brief explanation for each. The
number should be placed in the “Account Title” column on Form 576A and to the right of the
amount on Form 576B. Each explanation must disclose the reason for or the nature of the error
and should not merely be a restatement of the correction. Letters previously written to the SCO
about any adjustments should not be attached.
12 2011‐12 Legal Manual | The California State University SCO REPORTING
Figure 5A – State Form 576A (Report 3) – Adjustments to Controller’s Accounts
13 2011‐12 Legal Manual | The California State University SCO REPORTING
Figure 5B – State Form 576B (Report 3) – Adjustments to Controller’s Accounts
The CSU generally tries to minimize or eliminate reported adjustments. To do this, all
reconciling items between a university’s books and the State Controller's records that do not
involve another state agency must be recorded as accruals at June 30. The entries are made to
Due To (FIRMS object code 105000) or Due From (FIRMS object code 202000) Other Funds or
Appropriations and the Fund Balance Clearing Account (FIRMS object code 305022) in the
appropriate general ledgers. To demonstrate, assume an expenditure account was charged in
error by the SCO to the correct agency but to an incorrect fund, appropriation or budget
category. The necessary entry at June 30 would be:
Debit
Credit
Due from Other Funds or Appropriations
Fund Balance Clearing Account
Now suppose the campus recorded an expenditure which the SCO did not. The entry would be:
14 2011‐12 Legal Manual | The California State University SCO REPORTING
Debit
Credit
Fund Balance Clearing Account
Due to Other Funds or Appropriations
In either case, these entries would be reversed July 1, the beginning of the next fiscal year.
Neither entry would be reported on Report 3.
4.2.3 Report 14 - Report of Bank/Savings and Loan Association Accounts Outside of the
Treasury System
Report 14 is a hard copy report listing all bank accounts held by a state agency outside the state
treasury system (see Appendix 14 for template). If there are none, the report must still be filed
with the words “No accounts outside State Treasury” written on its face. Campuses will report
all Zero Balance Accounts and accounts held at Wells Fargo and US Bank (SWIFT accounts).
Information that must be reported include the authority, statutory citation or Department of
Finance (DOF) approval date, allowing establishment of the account and the purpose for the
account (deposit and disbursement, investment, etc.). The report must be signed by the campus’s
vice president of administration and finance or a higher official. (Note: Reports 14(b) and 14(c)
are no longer required.)
4.2.4 Report 18 - Statement of Changes in General Fixed Assets
The purpose of this report is to provide the SCO with changes resulting from fixed asset
acquisitions and dispositions during the fiscal year. It is prepared in hard copy form for each
governmental and non-governmental (i.e. proprietary or fiduciary) fund from which monies
were drawn to purchase capital items, defined as items costing $5,000 or more, with a life
exceeding 1 year.
The asset additions and deletions reported on the Statement of Changes in General Fixed Assets
derive from transactions recorded in the General Fixed Assets Group (State Fund 0997). The
beginning and ending balances in the General Fixed Assets Group should agree with the balances
reported for GAAP, unless GAAP adjustments were recorded after the submission of Reports 18
and 19.
Construction Work-in-Progress (CWIP) recorded on your campus books needs to be included
on Report 18 in the appropriate classification. CWIP for non-delegated projects is also to be
recorded on the campus books.
Following are the steps to get the legal basis records in sync with the GAAP records at the
beginning of the year and to roll forward Report 18 (see Appendix 3 for report template and
further instructions on preparation).
Step 1: Start with the prior year’s Report 18 ending balance for each depreciable and nondepreciable asset classification and the related accumulated depreciation for depreciable assets.
If the prior year’s Report 18 ending balances do not agree with the beginning GAAP balances
15 2011‐12 Legal Manual | The California State University SCO REPORTING
(refer to Note 5 in the prior year’s reporting package), do not adjust the beginning balances
directly, but enter the GAAP adjustments in the Prior Period Adjustments column. The reason
for each adjustment must be explained in a footnote. Additionally, if the adjustment is being
made to the Buildings & Building Improvements or Improvements Other than Buildings
category and the adjustment is equal to or greater than $1 million, footnote disclosure is
required and needs to include:



The date the asset was originally acquired;
The acquisition cost of the asset;
The nature of the adjustment.
If the campus did not record any GAAP adjustments, then the GAAP balances should equal the
legal balances.
Step 2: Record all additions and/or deletions for each asset and accumulated depreciation
category. For the categories Buildings & Building Improvements and Improvements Other
than Buildings, if an individual deduction is equal to or greater than $1 million, agencies are
required to provide the following additional information in a footnote:



The date the asset was originally acquired;
The acquisition cost of the asset;
The nature of the deduction, e.g. sale, demolition
Step 3: Record all asset transfers to/from other funds and other agencies. Footnote disclosure
is required to provide the following information:


The fund the asset was transferred to or from;
The agency name the asset was transferred to or from.
The ending balance on Report 18 should agree with your campus legal basis records at year end.
The current year’s ending balances on Report 18 will be the beginning balances for the next
fiscal year. There may be current year GAAP adjustments to fixed assets subsequent to the
submission of the report to the SCO. These adjustments should be separately reflected from
additions and deletions on next year’s report as described in Step 1.
Upon completion of Report 18 for each SCO fund to which it pertains, the campus will transfer
the total fixed assets and funding sources to Report 19. Report 19 is a consolidation of all
Reports 18 and should agree with the sum of all Reports 18.
For fiscal year ended June 30, 2010 and in response to the requirements of GASB 51, Accounting
and Financial Reporting for Intangible Assets, the SCO established new state general ledger
numbers for intangible assets. New object codes were created, effective that fiscal year,
16 2011‐12 Legal Manual | The California State University SCO REPORTING
mapping to these state general ledger numbers. For fiscal year ended June 30, 2011, the Report
18 template was modified to conform to the state’s formatting requirements and to incorporate
the intangible asset accounts. Capital assets are reported in two sections, Non-depreciable/Nonamortizable and Depreciable/Amortizable. Within each of these sections, each capital asset type
is identified as either tangible or intangible. The PeopleSoft Asset Management System
incorporated the new report format.
Information concerning accounting for intangible assets in accordance with GASB 51 is
available in Chapter 13, Capital Assets Guide, of the GAAP Reporting Manual. Right-of-way
easements and water, timber and mineral rights should be included in the account Land Use
Rights.
4.2.5 Report 19 – Statement of Capital Assets
This report accounts for the total fixed assets of an agency and identifies the fund that purchased
the fixed assets. Report 19 summarizes the information contained in Report 18 as of June 30.
See Appendix 3 for report template.
The Report 19 template was modified for FY 2010/2011 to be in compliance with both GASB
51, Accounting and Financial Reporting for Intangible Assests, and the state’s formatting
requirements. Two groups of assets are listed in the top half of the schedule, one under the
heading Tangible Assets, the other under the heading, Intangible Assets.
4.2.6 Report 22 – Statement of Contingent Liabilities
This report discloses estimated liabilities, such as federal audit exceptions and pending litigation,
and is prepared for each state fund in which such liabilities are identified. These liabilities are
not recorded on the books of the campus. Filing of this report is not required if there are no
contingent liabilities. However, agencies are required to indicate that there are no contingent
liabilities to report in the certification letter to the SCO (see sub-section 4.5.2 regarding
certification letters). See Appendix 16 for the Report 22 template and completion instructions.
Campuses will prepare and submit to the SCO a report for each governmental fund in which
contingent liabilities are identified. The Chancellor’s Office will prepare a consolidated Report
22 for each proprietary or fiduciary fund where it pertains, including state fund 0948,
Trust Fund. To accomplish this, campuses are directed to complete Report 22 for each
proprietary or fiduciary fund where applicable and to send them to the CO for
consolidation (see Chapter 6 for due date).
4.2.7 Explanations of Abnormal Balances
The SCO requires campuses to provide written explanations of abnormal general ledger account
balances for both governmental and non-governmental funds. For all affected governmental
funds, a sheet providing the necessary explanations should be included in the hard copy report
17 2011‐12 Legal Manual | The California State University SCO REPORTING
package submitted to the SCO for each fund as applicable and the inclusion of the document
should be reflected in the package’s Table of Contents. As Report 7, the Pre-Closing Trial
Balance, is prepared on a consolidated basis for all non-governmental funds, the Chancellor’s
Office will use the explanations of abnormal balances it collects as part of the fourth quarter
FIRMS submission review process for fulfilling this requirement.
Section 4.3: State Funds 0890, Federal Trust Fund, and 0942, Special Deposit
Fund
For campuses that have these funds, SCO reports must be submitted in hard copy form (they are
not included in the SAM 99 file). The submission for these funds will include:




Report 7 - Pre-Closing Trial Balance
Report 8 - Post-Closing Trial Balance
Report 9 - Analysis of Change in Fund Balance (Statement of Operations)
Report 20 - Statement of Financial Condition
Each report must list both the name and report number. The column listing the general ledger
account numbers on these schedules should be captioned GLAN (for General Ledger Account
Number).
For state fund 0890,there should be no fund equity. If the inflows and outflows are not equal, an
accrual should be recorded to make them equal. Federal Trust Fund statements with a fund
balance remaining will automatically be disqualified from receiving the SCO’s Certificate for
Achieving Excellence in Financial Reporting.
Funds in state fund 0890 have reversion dates and these dates appear on the State Controller's
Agency Reconciliation Report (referred to as “the tab run”). Funds remitted to the Federal Trust
Fund should be claimed back to the campus and deposited to a fund, such as state fund 0948,
California State University Trust Fund, where they are held to be expended for the required
purpose. Funds not claimed back will revert to the state and the campus will be responsible to
the federal government for these amounts.
Section 4.4: Special Reporting Considerations
In addition to the reporting requirements set forth in the preceding sections, the SCO has
additional information needs which campuses must address in their annual filings. These are set
forth below:
4.4.1 Reporting Due To/Due From Transactions Occurring Within the CSU
The SCO requires the provision, on a separate schedule, of a four-digit organization code (also
referred to as an agency code) associated with transactions reported in state general ledger
18 2011‐12 Legal Manual | The California State University SCO REPORTING
account numbers 1410XXXX, Due from Other Funds, and 3114, Due to Other Funds, where
XXXX is the state fund from which monies are being paid (due from) or to which the funds are
being sent (due to). This information facilitates the SCO’s reconciliation of the receivables and
payables.
Most of the activity in these accounts at the CSU represent transactions occurring within the
system and, therefore, they net to zero. However, it remains necessary for campuses to report
for each fund the relevant organization code. The SCO provides the template for reporting this
information. We have incorporated it into this manual as Appendix 17. Figure 6 is an example
of a completed form:
Figure 6 - Due To/From Other Funds – Supplementary Information Form
This requirement pertains even when filing data via submission of the SAM 99 electronic file.
The supplementary form must be included in your hard copy report submission (see Section
4.5).
19 2011‐12 Legal Manual | The California State University SCO REPORTING
Likewise, the organization code associated with transactions in state general ledger numbers
1420, Due From Other Appropriations, and 3115, Due to Other Appropriations, must be
reported. However, this is done by adding the code to the end of the account number. For
example, an amount due from the Chancellor’s Office would be reported as 1420.6620.
Historically, transactions in state general ledger numbers 1420 and 3115 are recorded in state
fund 0948, California State University Trust Fund. Reports for this fund are prepared on a
consolidated basis by the Chancellor’s Office. Because these are manual reports, the
Chancellor’s Office will add the necessary organization codes when preparing the trial balances
submitted to the SCO.
Currently, our automated system does not provide an electronic method for adding the
organization codes to these account numbers. Therefore, should a campus need to report
receivable/payable transactions within any fund other than 0948, the Chancellor’s Office must
be immediately contacted for further guidance. Refer to the reporting issues contacts listed in
Chapter 7, Contacts.
4.4.2 Reporting Due To/Due From Transactions With State Agencies Outside the CSU
The same reporting requirements as described in Subsection 4.4.1 pertain to transactions with
non-CSU organizations. These transactions are infrequent. However, each year some of the
campuses will conduct business with other state agencies, most notably the Department of
Justice (DOJ). Because these agencies may not necessarily compute their year-end accruals
prior to the CSU’s mid-July closing, the interagency liabilities may be understated on our books
at June 30. To properly state our interagency liablilities when reporting to the SCO and because
the obligations frequently belong in state fund 0948, the Chancellor’s Office will be responsible
for recording the total amount due on the consolidated manual report for this fund.
In connection with unrecorded transactions as of June 30 between campuses and the DOJ,the
Chancellor’s Office will solicit the information directly from the DOJ necessary to record the
accrual. The Chancellor’s Office is unable to provide this same service, however, in connection
with transactions involving other state agencies as it does not know what transactions have taken
place. Therefore, campuses must contact the Chancellor’s Office upon being notified by another
state agency that a due from or due to is being recorded by that agency, the other side of which
was not recorded by the campus as of June 30. The Chancellor’s Office contact for this purpose
is Su Chen (see Chapter 7 for contact information).
Accounts payable and accounts receivable transactions recorded by campuses for each fund as
of June 30 should be examined to determine any that occurred with state agencies. Such
transactions must be reclassified to the appropriate due to/due from account.
20 2011‐12 Legal Manual | The California State University SCO REPORTING
4.4.3 Reporting Transactions with the University of California and Community Colleges
Transactions with the University of California and the state’s community colleges are also a
rarity. Should they occur, campuses need to record the receivables and payables as follows for
state reporting purposes:
University of California
California Community Colleges
Receivables
Payables
State GL 13XX
State GL 1590
State GL 3010
State GL 3220
4.4.4 Fund Balance Variance Explanation Form
Beginning with fiscal year June 30, 2012, the SCO requires explanations of variances and
completion of the Fund Balance Variance Explanation Form (see Appendix 21).
The purpose of the Fund Balance Variance Explanation Form is to identify and provide
explanations for material variances between prior year (PY) and current year (CY) post-close
fund balances. For each of the funds reported in your SAM99 file and for hard copy reports
prepared for funds 0890 and 0942, if applicable, please complete the Fund Balance Variance
Explanation Form and include it with the other hard copy documents being submitted for that
fund. Placement of the form in your package is described at Section 4.5. You do not need to list
this form on the certification letter.
Material Variance Criteria:
Explanations are required for fund changes that meet both of the following two tests:
Test 1: Is the difference of CY fund balance less PY fund balance a variance of
$1,000,000 or more (this includes increases and decreases of balances over the
prior year)?
AND
Test 2: Is either (a’) the percentage of variance (variance divided by PY) 10% or greater,
or (b’) PY fund balance is zero, or (c’) CY fund balance is zero?
Material Variance Explanations:
Explanations should answer the question “WHY is there a variance?”
Examples of acceptable variance explanations:


Revenue (GL XXXX) increased due to a new revenue source per Government Code
section XXXX.
Expenditures (GL XXXX) decreased as a result of program XX budget cuts/lack of
funding/increased federal reimbursements.
21 2011‐12 Legal Manual | The California State University SCO REPORTING

Transfers In (GL XXXX) increased due to additional federal grants administered for the
XX program.
Examples of unacceptable variance explanations:  Revenue increased.
 Expenditures decreased due to increased encumbrances.
 Transfer In increased due to federal grants.
The Fund Balance Variance Explanation Form is presented in Appendix 21.
Section 4.5: Submitting the Hard Copy Report Package
The hard copy report package submitted to the SCO in accordance with the schedule set forth in
Chapter 6 consists of the following:











Cover sheet identifying the campus and its agency number and the fiscal year end (June
30, 20XX)
Table of contents
Report 3 - Adjustments to Controller’s Accounts (only if applicable)
Two copies of the Supplementary Information for Due To/From Other Funds (only if
applicable)
Report 14 - Report of Bank/Savings and Loan Association Accounts Outside of the
Treasury System
Report 18 - Statement of Changes in General Fixed Assets
Report 19 - Statement of General Fixed Assets
Report 22 - Statement of Contingent Liabilities (only if applicable)
Explanations of abnormal balances
Two copies of the Fund Balance Variance Explanation Form
Transmittal and report certification memos (by fund)
If the campus has state funds 0890, Federal Trust Fund, and 0942, Special Deposit Fund, it must
include in its submission the reports listed in Section 4.3.
Report preparation has been covered in Section 4.2. The following sub-sections provide
information on formatting the table of contents, preparation of the transmittal and report
certification memos and instructions for binding and mailing the reports.
4.5.1 Table of Contents
The table of contents lists all state funds, governmental and non-governmental, for which reports
are being filed. For each fund, the reports being submitted are listed and the package page
22 2011‐12 Legal Manual | The California State University SCO REPORTING
numbers at which they can be located are indicated. The table should be divided into two
sections, one listing all governmental funds, the other listing all non-governmental funds.
Page 1 of the package should provide identifying data for the SAM 99 file. The Chancellor’s
Office provides a form for this purpose (see Appendix 4). The information provided includes the
run date and time, the proof total and record count.
Reports for each fund should be presented in numerical order preceded by a Transmittal and
Report Certification Memo (discussed further in sub-section 4.5.2). Reports 14 and 19 are
prepared for the agency as a whole and not for a particular fund. Therefore, the SCO has asked
that they be presented and certified with reports applicable to the General Fund.
Reports 3 and 22 and the two copies of the Supplementary Information for Due To/From Other
Funds form are filed by fund, but only if there is activity to report. Because the Chancellor’s
Office consolidates financial information for non-governmental funds, it prepares Report 22 for
those funds (see further instructions at sub-section 4.2.6.).
Campuses prepare Report 18 for both governmental and non-governmental funds and includes
all Reports 18 in their submission. The Chancellor’s Office includes fixed asset and
accumulated depreciation balances in the non-governmental trial balances it prepares (see
Section 2.13 in Chapter 2), but does not prepare Reports 18 on behalf of the campuses.
Every Report 18 submitted by a campus must be accompanied by a Transmittal and Report
Certification Memo.
Campuses need to include for each fund an explanation of abnormal balances, where applicable.
Campuses also need to include two copies of the Fund Balance Variance Explanation Form for
each fund, even if no explanation is required in the Material Variance Explanation section of the
form.
Reports for funds or appropriations that reverted prior to the beginning of the fiscal year should
not be submitted.
A sample Table of Contents is provided at Appendix 5. Campuses should adhere to the format
as closely as possible so the CSU can achieve uniformity in its presentations. A copy of the
table must be sent via email to Howard Mintz ([email protected]) at the SCO.
4.5.2 Transmittal and Report Certification Memos
The SCO requires that the reports for each active fund be accompanied by a memorandum,
signed by the campus president or an authorized designee (e.g. the vice president of
administration and finance), certifying under penalty of perjury the accuracy of the data being
submitted. The certification extends not only to the hard copy reports, but for governmental
funds, data contained in the SAM 99 file. The memorandum for each fund must provide a
23 2011‐12 Legal Manual | The California State University SCO REPORTING
complete list of hard copy reports that could be filed (i.e. Reports 3, 18 and 22) with an
indication of whether they are enclosed or not applicable. It is not required to list the form
Supplementary Information for Due To/Due From Other Funds on the certification (however, it
needs to be listed in the Table of Contents for all funds to which it applies). The memorandum
for the General Fund will also list the enclosure of Reports 14 and 19. Because these reports are
filed for the campus as a whole, the SCO also requires agencies to identify on all other
certifications their location (i.e. that they have been filed with the General Fund reports). The
signed certification eliminates the need for signatures on individual reports (except Report 14,
which must be signed by the vice president of administration and finance or a higher official).
Additionally, each memorandum must include the following:






Date
Agency name
Agency number
The fund name and number
Contact name(s), phone number(s) and email address(es)
Name and email address of the president and vice president, administration and
finance (NOTE: These items of information must be present no matter who signs
the memorandum.)
Failure to provide any of the required information as set forth in this section will result in
automatic disqualification for the SCO’s Award of Achieving Excellence in Financial Reporting
(see Appendix 6 for award criteria).
Templates for the certification memorandums are provided at Appendix 7. Template 1 is used
for certification of the SAM 99 file and transmission/certification of hard copy reports for
governmental funds1; Template 2 is used for transmission/certification of hard copy reports for
non-governmental funds.
4.5.3 Binding Instructions
Package specifications are as follows:


Reports are to be submitted in one hard cover report booklet.
The report cover should be labeled with the following:
THE CALIFORNIA STATE UNIVERSITY
CAMPUS NAME
AGENCY NUMBER _ _ _ _
YEAR-END REPORTS
JUNE 30, 20XX
1
The Chancellor’s Office is required to file the certification for the General Fund on the submission date specified
by the SCO. This is the date indicated in Chapter 6, Deadlines, for submission of the SAM 99 electronic file.
24 2011‐12 Legal Manual | The California State University SCO REPORTING







All pages should be reduced to 8 ½ x 11 inches.
Reports should be organized by fund.
Each report should be labeled with the agency name and number and the fund name and
number.
Each fund grouping should begin with the certification and behind that document should
be all applicable reports in numerical order. The two copies of the form Supplementary
Information for Due To/From Other Funds should be filed behind Report 3.
The pages should be sequentially numbered in large script on the top right-hand side,
regardless of the direction the report pages are printed, starting with the first page after
the Table of Contents.
An index tab should be placed at the beginning of each fund group and labeled with the
fund number.
Do not use staples.
4.5.4 SCO’s Year-End Checklist
Before mailing the package, campuses are strongly advised to consult the SCO’s Year-End
Reports Checklist to ensure that it is complete and formatted in the prescribed manner. The
checklist is available at Appendix 8.
4.5.5 Mailing Instructions
The hard copy report package should be mailed to:
State Controller’s Office
Division of Accounting and Reporting
State Government Reporting
PO Box 942850
Sacramento, CA 94250-5872
Alternatively, it can be hand delivered to:
B-08
State Controller’s Office
Division of Accounting and Reporting
State Government Reporting
3301 C Street, Suite 700
Sacramento, CA 95816
Campuses should be sure to include their return address on the package.
A copy of Report 14 only needs to be provided to the:
25 2011‐12 Legal Manual | The California State University SCO REPORTING
State Treasurer's Office
Securities Clearance Section
P.O. box 942809
Sacramento, CA 94209-0001
4.5.6 Submission of Report Package to the Chancellor’s Office
Campuses are required to provide the Chancellor’s Office with an identical copy of the report package
submitted to the SCO. It should be sent to the following address:
Chancellor’s Office
Systemwide Financial Standards & Reporting
401 Golden Shore, 5th Floor
Long Beach, CA 90802
This submission must be accompanied by a FIRMS Data Integrity Certification Form signed by the
campus’s chief financial officer. This form confirms the accuracy of the data submitted to the
Chancellor’s Office via FIRMS. Do not send this form to the SCO. See Appendix 9 for the form.
4.5.7 Records Retention
Campuses are required to retain a complete set of all reports filed with the SCO for a period of
two years or until audited by the Department of Finance, Office of Financial and Performance
Audits (FPA), whichever is later. Campuses should not mail year-end reports to the FPA. In
addition, campuses should comply with the CSU records retention policy.
26 2011‐12 Legal Manual | The California State University CHAPTER 3
Major Changes
Page #
Description of Change
Reason for Change
1
Instructions have been added to Section 3.2,
Quarterly Submissions, for requesting acceptance
of a FIRMS file containing errors identified by the
validation report.
To incorporate guidance
communicated during the fiscal
year via email.
1
During fiscal year 2011/2012, FIRMS submission
deadlines were removed from the FIRMS Data
Submission Guide to the SFSR website. The
manual notes this change and provides a link to the
information.
Relocation of information.
5
Added reference to Appendix 20, Abnormal
Balance Explanation Template. This is to be used
by campuses to report abnormal balances in the
pre-close year-end FIRMS submission to the
Chancellor’s Office.
To standardize the submission of
abnormal balance explanations,
thus expediting the Chancellor’s
Office review.
6
Manual edit verifying the balance in object code
101100, Cash/Short-Term Investments (SWIFT), is
zero for state funds other than 0948 in the FIRMS
pre-close submissions has been added.
To inform campuses of an edit
that is being performed by the
Chancellor’s Office.
6
The list of manual edits performed on the FIRMS
post-close submissions has been expanded.
To provide campuses with a
complete list of the post-close
manual edits being performed.
7
Information concerning newly deactivated and
created funds and object codes has been deleted
from this chapter and campuses are re-directed to
the new location of this information and the
location of information concerning newly added
and removed legal edits.
To incorporate information into
the manual previously
communicated to the campuses.
The change allows more timely
update of the information and its
new location is more accessible.
8
A reference to the new Appendix 19, CSU Fund
and Object Code Definitions, has been added and
briefly described.
To facilitate locating fund and
object code definitions.
1 2011-12 Legal Manual | California State University
CHAPTER 3
FIRMS SUBMISSION
Section 3.1: FIRMS Overview
The Financial Information Record Management System (FIRMS) is a corporate financial
information management system that allows the Chancellor's Office to fulfill its system-wide
financial reporting requirements from campus-submitted data. At the conclusion of each quarter,
each campus extracts accounting data from its local financial system and formats the information
in a FIRMS compatible format. Data are transmitted electronically to the Chancellor’s Office via
FIRMS for validation and to fulfill internal information requirements. The data are subjected to
edit criteria and are given final acceptance by the Chancellor’s Office only when all errors have
been resolved.
Section 3.2: Quarterly Submissions
Campuses are required to submit data to FIRMS on a quarterly basis: for the periods ending
September 30, December 31, March 31 and June 30. The June 30 submission is discussed in
more detail in Section 3.3, Year-End Submissions. Each quarter’s data is cumulative, meaning
the September 30 submission includes financial data for July 1 through September 30; the
December 31 submission includes financial data for July 1 through December 31; the March 31
submission includes financial data for July 1 through March 31; and, the June 30 submission
includes financial data for July 1 through June 30.
Each quarter’s submission is subject to the automated edits discussed further at 3.4.1, Automated
FIRMS Edits. The submission will generally not be accepted by the Chancellor’s Office until all
errors identified by the program have been resolved. However, on occasion there may be
circumstances necessitating the Chancellor’s Office override of these errors. In this event,
campuses are required to request acceptance of their submission via an email directed to the
Chancellor’s Office FIRMS contacts listed in Chapter 7. The request must explain the reason(s)
for the errors and why correction cannot be made. An electronic copy of the FIRMS validation
report, with the errors that can’t be corrected highlighted, must be attached. The Chancellor’s
Office, in response to these requests, will either document acceptance of the file containing the
error or will provide guidance on correction and request re-submission of a “clean” file. If an
accepted error is repeated in subsequent quarters, the campus must file a new acceptance request
in that subsequent quarter, with a copy of the current validation report reflecting the repeated
errors and a copy of the previous correspondence explaining the reason for the errors and
reflecting the Chancellor’s Office acceptance of them.
The Chancellor’s Office only performs the manual edits detailed at 3.4.2, Chancellor’s Office
Manual Edits, for the fourth quarter. However, the Chancellor’s Office will identify abnormal
balances at the conclusion of the 3rd quarter and report their findings to the campuses in
1 2011-12 Legal Manual | The California State University
FIRMS SUBMISSION
preparation for year-end procedures. Control accounts will also be checked at the end of the 3rd
quarter to confirm they are not being used to record transactions; exceptions are reported to the
campuses.
Quarterly submissions are due no later than the 10th business day following the end of the
quarter. Before the end of the first quarter of each fiscal year, the Chancellor’s Office updates
the specific deadlines for the quarterly submissions at the Systemwide Financial Standards and
Reporting (SFSR) website (see the FIRMS Submission Dates and Guidelines option at
http://www.calstate.edu/sfsr/).
In addition to the quarterly submissions and so that the CSU’s cash position can be regularly
monitored, the Chancellor’s Office requires monthly FIRMS submissions. For all non-quarterend months, the file is due no later than the 15th of the month following the end of the previous
month. (NOTE: The deadline schedule for quarterly submissions must still be strictly
observed.) Although campuses may run a FIRMS edit report for these non-quarter-end months,
the Chancellor’s Office does not require that the identified errors be resolved. The data does not
receive formal system acceptance, but is picked up and archived by Cash Management.
Campuses should, at a minimum, be sure the cash balances are correct in these non-quarter-end
monthly submissions.
Section 3.3: Year-End Submissions
For year end, three FIRMS files are submitted by all campuses:
1. Campus Pre-Closing File
This file must reflect the status of the accounts after all accruals consistent with legal
basis accounting and adjusting entries have been posted, but before closing entries are
recorded. Campuses are required to report all assets, liabilities, fund equity, revenues
and expenditures. The account balances in the FIRMS file must agree with the preclosing data reported to the SCO as of June 30.
The pre-closing file may be submitted two working days PRIOR to closing the
accounting records, but no later than the date specified in Chapter 6 of this manual. This
provides the Chancellor’s Office adequate time to review the submission for data quality,
thus preventing the necessity for later reopening the books to correct errors, making
adjustments, and reclosing. After the Chancellor’s Office verifies the data, closing
procedures can commence.
2. Campus Post-Closing File
This file must reflect the status of the accounts after the closing entries have been
posted. Campuses are required to report all assets, liabilities and fund equities after
revenue and expenditure accounts have been closed to fund equity. The account
balances in this FIRMS file must agree with the post-closing data reported to the SCO as
of June 30.
2 2011-12 Legal Manual | The California State University
FIRMS SUBMISSION
3. Auxiliary Organization File
In addition to submitting their own financial data via the files described in
(1) and (2) of this section, campuses must submit on behalf of their
auxiliary organizations pre-closing financial data in FIRMS format. For
the submission made in July (see Chapter 6 for auxiliary submission
deadlines), the following line items will be required for each auxiliary
organization:




Total assets
Total liabilities
Total fund equity
Revenues
o Federal grants and contracts
o State grants and contracts
o Local government grants and contracts
o Private contributions
o Federal facilities and administrative (F&A) cost recovery
o State facilities and administrative (F&A) cost recovery
o Local government facilities and administrative (F&A) cost recovery
o Other facilities and administrative (F&A) cost recovery
o Sales and services of auxiliary enterprises
o Other revenues
 Expenses
o Salaries and wages
o Benefits
o Miscellaneous expenses
A template is provided for submission of these line items --- go to
http://www.calstate.edu/sfsr/ and click on “Aux Org Legal Basis Template”. When
the data entry into the template is complete, it should be converted to a text file and
submitted to FIRMS using the submission process described in the FIRMS Data
Submission Guide --- see link below for location.
A later submission in October will include more detailed information that should tie
to the audited financial statements. (Refer to the CSU GAAP Reporting Manual for
details concerning the information required for the October submission.)
Various consolidated reports generated from these three files are submitted to the State
Controller's Office (SCO), the Bureau of State Audits, the Department of Finance, bond
auditors, and other stakeholders. It is, therefore, very important that the necessary steps be taken
to ensure the reliability of the data. It is the responsibility of the campus accounting
officer/financial manager to immediately notify the Chancellor’s Office Systemwide Financial
3 2011-12 Legal Manual | The California State University
FIRMS SUBMISSION
Standards & Reporting Department of any known errors contained in the files and to coordinate
file resubmission with them.
For further information concerning the campus FIRMS submission process, see
the
FIRMS
Data
Submission
Guide
at
http://www.calstate.edu/es/intranet/applications/fob/firms/documents/new_firms_
submissions.pdf.
Section 3.4: Automated FIRMS Edits/Chancellor’s Office Manual Edits
The submissions described in Section 3.2 are subjected to two types of edits, those that are built
into FIRMS and those performed by the Chancellor’s Office.
3.4.1 Automated FIRMS Edits
The automated edits fall into two categories:
•
•
Edits which check for invalid values;
Edits which evaluate the data against established business rules.
The first type, the check for invalid values, includes an edit that compares each campus’s
interagency transfers and interagency receivables/payables transactions against data which are
generated by the Chancellor’s Office accounting group and which they record in a report known
as the Accounts Payable/Accounts Receivable Report. Differences between the interagency
transfers and interagency receivables/payables transactions reported by the campus and recorded
by the Chancellor’s Office in its report will appear on the FIRMS Validation Report. The system
also confirms that intra-agency transfers and intra-agency receivables/payables net to zero.
The second type, the validation against business rules, checks data compliance against standard
business practice. For example,
•
•
•
Transactions in the scholarship and fellowship program group can only use financial aid
object codes;
FTEs can only be associated with salary and wage object codes;
Interagency receivables must equal interagency payables.
For a complete list of automated edits, refer to the Data Validation section of the FIRMS Data
Submission Guide at
http://www.calstate.edu/es/intranet/applications/fob/firms/documents/new_firms_submissions.pdf.
3.4.2 Chancellor’s Office Manual Edits
In addition to the edits built into FIRMS, the Chancellor’s Office performs manual reviews of
certain data included in the year end pre-close file as follows:
4 2011-12 Legal Manual | The California State University
FIRMS SUBMISSION
•
Balances in object code 690003, RMP Expenditure Offset, reported by the campuses will
be validated against information provided by the Systemwide Budget Office. The rules
below are applicable:
 If there are no SWAP transactions, the transfers between state funds 0001, General
Fund, and 0948, Trust Fund, must net to zero on the campus books.
 If there are SWAP transactions, the transfers between state funds 0001, General Fund,
and 0948, Trust Fund, must net to zero at the system-wide level.
•
Type codes associated with governmental and non-governmental accounts receivable will
be checked.
 Object code 103003, Accounts Receivable – Revenue, must carry a code of “G” (for
governmental).
 Object code 103004, Accounts Receivable – Operating Revenue, must carry a code of
“P” (for proprietary) or “F” (for fiduciary).
•
All accounts will be reviewed for “abnormal” balances, generally defined as:
 For asset and expense object codes, a credit balance;
 For liability, equity and revenue object codes, a debit balance.
There are exceptions to the general definition. For example,
 Contra-asset accounts, such as accounts receivable allowances, carry credit balances;
 Object code 304099, Offset for Reserves/Fund Balance, an equity account, will carry
a debit balance;
 Object codes 690002, Prior Year Expenditure Adjustment , and 590002, Prior Year
Surplus Adjustment, can have either a debit or credit balance.
The check for “abnormal” balances will not automatically result in rejection of a
campus’s data, but campus personnel will be required to supply explanations for the
existence of such balances. Appendix 20, Abnormal Balance Explanation Template, is
provided to facilitate the documentation of explanations in a standard format for the
Chancellor’s Office. Information provided by the campus should be in enough detail to
allow the Chancellor’s Office to evaluate the propriety of the balance. Campuses should
also be aware that if “abnormal” balances exist and are not corrected, the SCO may
question them upon receipt of the SAM 99 file (see Chapter 4 for further information
about the SAM 99 file) or the hard copy reports prepared by the Chancellor’s Office.
FIRMS has been programmed to identify all cash and investment accounts possessing
credit balances. The system will return a WARNING message rather than an ERROR
message. The former does not prevent the campus from making an acceptable (also
known as a “clean”) submission to FIRMS, but the latter will. Although the campus can
complete its year-end pre-close submission with credit balances in cash and investments,
5 2011-12 Legal Manual | The California State University
FIRMS SUBMISSION
the Chancellor’s Office will also identify these balances in its manual review and can
request further explanations.
Campuses are urged to analyze “abnormal” balances at the CSU fund level before
making their FIRMS and SCO submissions (further discussed in Chapter 4) to ensure the
accuracy of the data.
•
Trial balances will be reviewed to confirm control accounts are not being used by the
campuses to record transactions. To help campuses identify control accounts in FIRMS,
the Chancellor’s Office added the words “Control Account” at the end of each control
account’s object code description. FIRMS control accounts are used to describe the
numbering convention used for a group of accounts. Like the tiered state general ledger
accounts in the Uniform Codes Manual, the control accounts provide the logical structure
for the detail accounts and may be used for roll-up in summary level reports. For
example, 250000 is the Other Current Liabilities group of accounts and each object code
in the group begins with the digits 2500. Therefore, Other Current Liabilities detail
object codes include: 250001, Cash Overages; 250002, Uncleared Collections; 250003,
Accrued Leave Time; etc.
•
The reserves established in CSU funds 441, CERF – Extended Education, and 485, CSU
Operating Fund, will be compared both to object code 304099, Offset for Reserves/Fund
Balance, and to the fund’s equity balance to confirm (1) the reserves and the offset net to
zero and (2) the entire equity balance of these funds has been distributed to the reserve
object codes, with any residual undesignated amount being credited to object code 304015,
Fund Balance-Undesignated/Unallocated. Reserve object codes include:
304010
304011
304012
304013
304014
304016
304017
304018
304021
Reserve for Capital Improvement
Reserve for Equipment Acquisition
Reserve for Program Development
Reserve for Future Debt Service
Reserve for Facilities Maintenance & Repairs
Fund Balance-Designated/Obligations
Reserve for Catastrophic Events
Reserve for Encumbrances
Fund Balance Designated for Financial Aid
• Cash and investments object codes (101XXX and 102XXX) in capital outlay funds will
be checked to confirm their balances are zero.
The balance in object code 101100, Cash/Short-Term Investments (SWIFT), will be
checked to confirm it is zero for state funds other than 0948.
• CSU funds deactivated within the fiscal year will be reviewed to confirm a zero fund
balance as of June 30.
6 2011-12 Legal Manual | The California State University
FIRMS SUBMISSION
With regard to the post-close submission, the Chancellor’s Office will verify the following:
• The change in asset and liability balances is zero.
• The sum of the changes in revenue and expense accounts is equal to the sum of the
changes in equity accounts.
• Campuses are closing revenue and expenses to the correct equity account for each state
fund. Staff should refer to the schedule Fund Equity Object Code by Fund at Appendix 1
for guidance.
• Activity in CSU funds pending deactivation after July 1 net to zero.
Section 3.5: FIRMS Data Element Dictionary
In addition to the FIRMS Data Submission Guide referenced in this chapter, the Chancellor’s
Office provides an on-line FIRMS Data Element Dictionary at
http://www.calstate.edu/es/intranet/applications/fob/firms/firms-data-elementdictionary/index.shtml. This document provides descriptive information regarding the various
data elements used in the system. It serves as a tool for training new staff and is a valuable
reference tool for all personnel maintaining the CSU’s financial records.
The screen for CSU fund provides search options which aid the user in locating the desired
information. A user can search for a particular CSU fund. The search will identify the
associated state fund. Or, a search can be conducted by state fund to identify all valid CSU funds
associated with it. Additionally, searches can be done to find all state or CSU funds which have
been deactivated.
Section 3.6: 2011/2012 Object Code, CSU Fund and Legal Edits Updates
Each year codes are identified which are no longer needed and can be deactivated and
transactions occur necessitating the creation of new codes. In previous versions of this manual,
this section provided information on new and deactivated codes. In the 2011/2012 fiscal year,
the Chancellor’s Office began providing this same information at the Systemwide Financial
Standards and Reporting (SFSR) website
(http://www.calstate.edu/SFSR/FirmsCurrentYrChanges.shtml). Three Excel files are available
there: one for newly deactivated or created funds; one for newly deactivated or created object
codes; and one for newly allowed or removed legal edits. (For more information concerning the
Legal Edits Table, see Section 1.3.4 in Chapter 1 of this manual). Each file includes the status of
a value (active or obsolete), the FIRMS update date, the effective date of the change, and the
reason for the change. The information is updated monthly.
The website provides information for current year updates only. Historical data will be
maintained as part of Appendix 19 of this manual, CSU Fund and Object Code Definitions. This
7 2011-12 Legal Manual | The California State University
FIRMS SUBMISSION
appendix is new for 2011 and 2012, but is only a partial listing of funds and object codes. Due to
the number of funds and object codes, it was not possible to complete this document in a single
year. The Chancellor’s Office will continue to add to it until all funds and object codes are
defined.
8 2011-12 Legal Manual | The California State University
CHAPTER 6
Major Changes
Page #
Description of Change
Reason for Change
All
Chapter has been updated for 2012
deadlines.
**Campuses should particularly
note changes in the postclose schedule. The SCO
has accelerated their
reporting schedule and as a
result most submission
dates to both the CO and
the SCO are earlier than
they have been in the
past.**
1 2011-12 Legal Manual | California State University
CHAPTER 6
DEADLINES
Pre-close cutoff dates and submission dates for FIRMS and SCO reports for fiscal year ended
June 30, 2012 to be observed by the campuses are provided in the table below.
DATE
DESCRIPTION
Pre-Close Cutoff/Issue Dates
May 7 – June 8,
Interval for submission of SAM 99 test files
2012
Last day for documents to be received by
June 15, 2012
SCO for guaranteed processing prior to year
end
Last day for requesting CPOs –
June 15, 2012
CO contact: Lilian Audet
June 28, 2012
PayTape file available from SCO
June 29, 2012
Last day for requesting CSURMA
reimbursements (no IDL/NDI requests) –
CO contact: Alice Kim
Last day to provide interagency Due to/from
information – CO contact: Lilian Audet
Last day for payroll to be posted to the GL
(for CSURMA, IDL/NDI CPO) –
CO contact: Alice Kim/Kelly Cox
Last day for issuing CPOs –
CO contact: Lilian Audet
ITT Report published by CO –
CO contact: Sylvia Olivas
Bank of CSU statement issued –
CO contact: Oliver Ravela
Fund Balance Clearing schedule issued –
CO contact: Syliva Olivas
July 2, 2012
July 4, 2012
July 5, 2012
July 6, 2012
July 6, 2012
July 9, 2012
Post-Close Campus Submission/CO Information Issue Dates
First date SCO will accept final SAM 99
July 11, 2012
submissions
July 16, 2012
4th quarter FIRMS submission
July 20, 2012
Fixed Assets Template
1 2011‐12 Legal Manual | The California State University RECIPIENT
FORMAT
SCO
As prescribed
by SCO
SCO
As prescribed
by SCO
CO
Campus
Excel
template
As prescribed
by the SCO
CSURMA
Email
CO
Email
CO
PeopleSoft
Campus
Email
Campus
Email
Campus
Email
Campus
Email
SCO
CO
CO
As prescribed
by the SCO
FIRMS
Excel
template
Deadlines July 20, 2012
July 24, 2012
August 13, 2012
October 8, 2012
October 12, 2012
October 23, 2012
*
Report 22 (contingent liabilities) for
proprietary funds
SAM 99 data file and all required hard copy
reports*
SCO financial report revisions for funds
other than General Fund, if required
GAAP reporting package**
CO
SCO
SCO
CO
SCO GAAP data
CO
FIRMS GAAP submission, final version
CO
Excel
template
As prescribed
by SCO
As prescribed
by SCO
Web template
Excel
template
FIRMS
The Chancellor’s Office needs to observe two submission dates, one for its SAM 99 data
file and one for the consolidated reports relating to non-governmental funds. For 2012, the
latter submission date is August 13. The certification for the SAM 99 data file must be
filed on July 24.
** This is the due date for the initial submission of the complete reporting package. See the
GAAP audit schedule for more complete information.
Submission dates to be observed by auxiliaries are provided in the table below.
DATE
July 31, 2012
September 28, 2012
October 31, 2012
December 3, 2012
December 14, 2012
DESCRIPTION
FIRMS legal basis submission
Audited financial statements, with
supplementary schedules
IPEDS data submission, GAAP basis
Campus president’s review of auxiliary
financial statements
Single Audit Report (A-133)
2 2011‐12 Legal Manual | The California State University RECIPIENT
FORMAT
CO
FIRMS
Campus &
CO
CO
Hard copy
FIRMS
CO
Hard copy
CO
Hard copy
CHAPTER 7
Major Changes
Page #
Description of Change
Reason for Change
1
Roberta McNiel has been removed as a
FIRMS and legal reporting contact and
added as the GAAP contact at page 2.
Changes to this chapter result from
personnel changes at the CO and
SCO.
1
Sean Boylan has been removed as the
contact for cash management issues,
including allocation orders, due to his
retirement in December 2011. The new
contact is Robert Eaton.
Oliver Ravela has also been added as a cash
management contact, but only in connection
with Bank of CSU statements.
1
Contacts for legal accounting issues remain
the same, with the addition of one: Sylvia
Olivas. Sylvia is the contact for any
inquiries concerning the ITT Table and the
Fund Balance Clearing Schedule. The titles
of all other contacts listed have been
updated.
2
Ben Cheng has been removed as the contact
for GAAP accounting issues due to his
resignation from the CSU in February 2012.
The new contact is Roberta McNiel.
3
Yves Hepperle replaces Cheryl Kwiatkowski
as a secondary contact for FIRMS technical
problems.
3
All but one of the SCO contacts, Lina Chan,
has changed. The new contacts are listed.
1 2011-12 Legal Manual | California State University
CHAPTER 7
CONTACTS
For further information concerning the topics covered in this manual, the following personnel
may be contacted.
Chancellor’s Office

Concerning reporting issues, including FIRMS submissions, tables and edit errors
Sedong John
Director, Systemwide Financial Standards & Reporting
[email protected]
562-951-4577
Jackie Chamberlin
Sr. Manager, Financial Systems, Statutory Reporting & Tax Administration
[email protected]
562-951-4548
Su Chen
Financial Systems & Reporting Analyst
[email protected]
562-951-4637

Concerning cash management issues, including allocation orders and Bank of CSU
statements
Robert Eaton
Senior Director, Cash Management Operations
[email protected]
562-951-4570
Oliver Ravela (specifically regarding Bank of CSU statements)
Banking Services Analyst
[email protected]
562-951-4597

Concerning legal accounting issues
1 2011‐12 Legal Manual | The California State University Contacts Jean Gill
Assistant Controller, Financial Services Accounting
[email protected]
562-951-4318
Kelly Cox
Associate Director, Financial Services Accounting
[email protected]
562-951-461
Lilian Audet
Manager, Systemwide and CO Accounting
[email protected]
562-951-4209
Alice Kim
Manager, Enterprise and CO Financial Reporting (including CSURMA and CSUI)
[email protected]
562-951-4627
Terri Williams
Manager, SRB and Capital Projects
[email protected]
562- 951-4386
Sylvia Olivas (specifically regarding ITT Report and Fund Balance Clearing Schedule)
Manager, CO Reporting Projects
[email protected]
562-951-4607

Concerning GAAP accounting issues
Roberta McNiel
Associate Director, Financial Reporting
[email protected]
562-951-4668

Concerning training or other financial accounting related issues not listed above
Lily Wang
Director, Management and Accounting Practices
[email protected]
562-951-4628
2 2011‐12 Legal Manual | The California State University Contacts Sherry Pickering
Associate Director, Management and Accounting Practices
[email protected]
562-951-4519

Concerning SAM 99 FTP issues
Amy Ahearn
Financial Information Systems Administrator
[email protected]
562-951-4620
Lorissa Cheney
Financial Information Systems Specialist
[email protected]
562-951-4626

Concerning FIRMS technical problems
Khai Nguyen (Primary)
Senior DBA
[email protected]
562-951-8497 Work
562-233-7089 Cell 8:00 am – 10:00 pm 7 days
Mary Simeon (Secondary)
Senior Programmer/DBA
[email protected]
562-951-7278 Work
949-278-9645 Cell 8:00 am – 10:00 pm 7 days
Yves Hepperle (Secondary)
Project Development Manager
[email protected]
562-951-4371 Work
562-756-6492 Cell

Concerning Oracle/PS Finance 9.0 or CFS
All tickets entered by campuses as being “Urgent” will follow the procedures as outlined
in CFS Incident Management Procedures located on the CMS website at:
http://cms.calstate.edu/04_Applications/04B_Finance/CFS90/CFS_OperationsSupport.asp.
3 2011‐12 Legal Manual | The California State University Contacts The Service Center will contact the on-call person relative to any “Urgent” tickets
received after hours.
State Controller’s Office
Lina Chan
Section Manager, Budgetary/LegalReporting
[email protected]
916-322-4671
Cecilia Li-Szeto
Administrator I Specialist (Lead)
[email protected]
916 323-9202
Howard Mintz
Associate Accounting Analyst (primary analyst/contact)
[email protected]
916-322-4630
Perry Tseng-Liu
Associate Accounting Analyst (back-up analyst)
[email protected]
916-324-9843
4 2011‐12 Legal Manual | The California State University CHAPTER 8
Major Changes
Page #
Description of Change
Reason for Change
16
Update subsection 8.3.5, CSURMA to
describe the year end procedures that will be
followed for the 2011/12 close
CSURMA will no longer accrue
IDL/NDI nor UI.
18
8.3.7, General Fund and Trust Tie Points, has
been update to remove ARRA for the fiscal
No ARRA was allocated during
year 11/12.
11/12.
1 2011-12 Legal Manual | California State University
CHAPTER 8
Year End Instructions
Section 8.1: Introduction
This chapter includes information and instructions for year end close. To begin the chapter, the
year end checklist section presents an overview of the tasks and milestones campuses should
encounter during the year end close process. The Year End Instructions section includes several
year end specific subtopics. These sections are listed below so they can be easily identified and
accessed.
8.3.1 SWIFT
8.3.1.1 SWIFT Negative Balances
8.3.2 Revolving Fund Reclassification
8.3.3 Obligations
8.3.4 SAM99 6807 Errors
8.3.5 CSURMA
8.3.5.1 IDL/NDI and UI Accrual Process Changes
8.3.5.2 Deductible Recovery
8.3.6 Interagency Transactions Process
8.3.6.1 Fund Balance Clearing
8.3.6.2 Interagency Transaction Report
8.3.7 General Fund and Trust Fund Tie Point
8.3.7.1 RMP Expenditure Offset from GF (FIRMS Object 690003)
8.3.8 Year End Reserve Entry
8.3.9 PO Rollover
8.3.10 Closing Rules
8.3.11 FIRMS Submission
8.3.12 SCO Reporting
8.3.12.1 Submission of Fixed Assets Data for Proprietary and Fiduciary Funds to the
Chancellor’s Office
1 2011-12 Legal Manual | California State University
Section 8.2: Year End Checklist
Section 8.2: Year End Checklist
8.2.1. How to use this Section
This section begins with reminders of any new steps or entries that need to be considered as part
of the campus close procedures as well as some ongoing entries that are problematic for the
campuses.
The checklist is, in fact, not a list. Instead it provides an outline of the year end closing related
tasks and milestones that all campuses will encounter and is organized by month to show
approximately when these should take place to close successfully by the required deadline.
It is recommended that the campus create, maintain and review a locally maintained year end
close checklist that specifically highlights dependent tasks, so that no tasks are forgotten and
overall progress towards the close can be tracked and areas for process improvements in future
year end closes can be identified.
8.2.2. Year End Checklist
Reminders for Close

Close General Fund without accruals or current year Budget Balance Available (BBA)
 Post entries to reclassify the campus revolving for unpaid claims
 Do not accrue:
 Payroll
 CSURMA campus premiums
 State University Grant (SUG)
 Prepare for designated Fund Balance entries for CSU Operating Fund (0948.485) and
CERF (0948.441, 442,443 & 444)
 Be sure that the designations include and equal post-close equity by CSU funds
(441, 442, 443 & 444 must be broken out).
Check List
April/May
 Campus allocation of 3rd quarter SWIFT/SMIF investment earnings
 4th quarter (April, May and June) SWIFT/SMIF interest and unrealized gains
(losses) will NOT be distributed for accrual in GAAP
 Load SAM 99 Accrual Reversal Tape
 SAM 99 should be run with Accrual Reversal checkbox marked from this point
forward
 Analyze data dependencies for month and year-end entries
2 2011-12 Legal Manual | California State University
Section 8.2: Year End Checklist


May








Meet with departments or contact third-party providers to determine dates
information will be ready or to identify necessary cut-off dates required to meet
deadlines
CO will process swap CPO/AO documents to spend down the General Fund.
Book entries accordingly.
Upon notification from the CO, submit test SAM 99 Files to the SCO until SCO
personnel indicate a “clean” submission.
Collect data and analyze capital leases, capital projects & other potential complex
transactions
 Develop strategy for booking to ledger
Review reverting funds
 Clear any remaining assets, liabilities and encumbrances
 Confirm current year revenues and expenses will close to Fund Balance Clearing
Review closing rules and trees
 Update for reverting/reverted funds
 Use PS queries based on reversion date and compare to campus trees
 Remove from Rollforward Tree to the NO Rollfoward tree
 Confirm all 0948 funds close to 305002
Ensure budget and actuals equal (BBA=0) in the following CSU Operating Fund (CSU
fund 485) accounts:
 506100 –Transfers In – RMP SWAT
 680100 – Transfers Out – RMP SWAT
 690003 – RMP Expenditure Offset from GF
Review revenue in CSU Operating Fund
 Make sure appropriate revenues are recorded
Budget and Accounting need to develop a plan for year-end reserve entries
For Option 2 Cost Recovery Campuses, Budget and Accounting need to develop a plan
for Activity Period 07 adjustments
Early June
 Close and reconcile May data
 Notify auxiliaries of year-end deadlines – see Chapter 6 for specific deadlines
 Request contingent liabilities list
 For guaranteed processing, submit to SCO no later than June 15 final
claims/PFAs/Transfer Requests in hand
No later than June 27th
 Review and adjust A/R reserves
 Remember to use contra-revenue allowance/bad debt accounts
 Clear all known SAM 99 reconciliation issues
 Clear all known FIRMS error messages
 Remember, warning messages usually turn to errors in the 4th quarter
3 2011-12 Legal Manual | California State University
Section 8.2: Year End Checklist
No later than June 29th (or campus scheduled date)
 Confirm all requisitions are sourced to a purchase order or cancelled
 Complete final Student System feeds to A/P; prepare for final fiscal year check run
 Post final ProCard statement
 Confirm receiving has been completed
 Close purchasing
 Record final cash receipts
 Close cash receipts
 Perform a final check run/complete final claim processing
 Close accounts payable
July Week 1
 Post/reconcile payroll
 Record all chargebacks
 All CSURMA reimbursement requests should be emailed to
[email protected] no later than June 29th.
 CO data will be communicated to campuses via AD NOAT/CPO for review and/or entry
no later than the 5th business day
 Non-delegated CWIP / additions to fixed assets (IT infrastructure)
 Fund Balance Clearing (FBC)
 4th Quarter CSURMA Deductible Recovery CPO
 Final CSURMA Reimbursement CPO
 Interagency Transaction Report, including CSURMA IDL/NDI/UI accruals
 Run and post CSU Year End Obligations process
 Complete manual obligations
 Complete fixed assets and retention entries
 Complete reconciliation of all subsystems to ledger: ARBI, Student, etc.
 Complete routine month-end journal entries
 Load WFB bank statement and begin reconciliation
 Cleared checks/paid SCO claims (CD102)/SAM 99 files
 Complete bank reconciliation
 Bank of CSU statement will be distributed no later than the 5th business day
 Resolve negative cash balances
 Complete SAM 99 reconciliation –and clear all reconciling items
 Revolving fund reclassification should
 Reclassify FBC for claims filed to Due To Trust for Direct Vendor Pay (DVP)
 State Pay Vendor (SPV) goes to claims filed
 If needed, accrue FBC entries created by Labor Cost Distribution (LCD)
July Week 2
 All entries, specifically CSU Operating Fund, now under the supervision of campus
budget office to ensure budget is aware of ending balance.
4 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions











Ensure budget and actuals equal (BBA=0) in the following CSU Operating Fund (CSU
Fund 485) accounts:
 506100 – Transfers In – RMP SWAT
 680100 – Transfers Out – RMP SWAT
 690003 – RMP Expenditure Offset from GF
Review revenue in CSU Operating Fund
 Make sure appropriate revenues are recorded
Review General Fund (SCO fund 0001) that only salary PFAs (690003) have been
record. BBA should now be zero. Notify CMO immendiated if any balance remains.
Clear any remaining FIRMS errors
Final review of program/ledger balances
 Clear any remaining deficits
Book reserve entries to CSU Operating Fund (0948.485) and CERF (0948.441, 442, 443
& 444)
Close xxCMP business unit to prevent further entries
Generate final SAM 99 File
Perform the final FIRMS derivation
Close xxCSU business unit to prevent further entries
Prepare manual reporting package for management review
July 12th – 16th
 July 12 - Management review/approval
 July 13 – Latest date for FIRMS submission to CO’s SFSR group for 24-hour review
 July 16 – FIRMS submission completed, pre- and post-close
 Transmit final SAM 99 file to SCO
 Run purchase order rollover in xxCMP and xxCSU
 Submit all required SCO reports per instructions in Chapter 4
 Submit all CO required reports per instructions in Chapter 4, Section 4.5.6.
Section 8.3: Year End Instructions
8.3.1. SWIFT
8.3.1.1.
SWIFT Negative Balances
At year end, the Cash – Short Term Investments “SWIFT” accounts within each CSU fund
should not be negative. To ensure that the campus postings for each CSU fund are not negative,
the FIRMS edits process validates the data. During the editing process the campus is notified
when a negative balance has been detected. There may be special circumstances in which a fund
might be negative, in which case a manual FIRMS override by the Director of Financial
Standards and Systemwide Reporting is required.
5 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
If the negative balance is related to the management of two separate cash accounts, one for
payroll, account 305022, Fund Balance Clearing (FBC), and another for disbursement and
deposits, account 101100, Cash – Short Term Investments “SWIFT”, then a year-end entry to
exchange funding sources is required. A suggested process would be to query all PeopleSoft
funds within state fund 0948 for cash balances within accounts 305022 and 101100. Analysis is
then needed to determine how much should be moved from SWIFT to FBC or vice versa. Once
the amount is determined, process a journal entry to record the cash movement. Note:
• Each PS fund affected should have the same total cash (sum of FBC and SWIFT) at the
beginning (A) and end of the process (H).
• The adjusting entries within FBC (C) should net to zero. The total of all funds should have
the same grand total at the beginning and end of the process.
• The adjusting entries within SWIFT account (F) should net to zero. The total SWIFT cash of
all funds should have the same grand total at the beginning and end of the process. A change
to the overall balance will cause out-of-balance issues with your bank reconciliation.
6 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
Note: Campuses that have implemented the central cash clearing fund within state fund 0948,
where FBC is managed in a campus central fund, should not have this issue. See Chapter 2,
section 2.2.7 for further information about a campus sweep fund.
8.3.2. Revolving Fund Reclassification
The Revolving Fund (CSU Fund 499) may be used to pay invoices charged to claimable funds,
and issue advances if not recorded in the source fund. This fund will typically have a negative
cash balance throughout the fiscal year.
At year end, this fund must net to zero. This is accomplished by reclassifying all non revolving
fund type activities recorded here using Due To/Due From accounts if necessary.
Accounting entries will be needed at year end if the SCO checks for all claim schedules that have
not been received and deposited by year end.
A. The CSU Claim Process
The CSU Claim process utilizes a claims clearing account (103xxx) within the revolving fund to
track claims that have been issued but not yet reimbursed by the State Controller’s Office. In
other words, the balance in this account represents all claims that have not yet been paid by the
State Controller’s Office.
During the claims process, vouchers that have been charged to a claimable fund are extracted and
posted. This process ultimately establishes a receivable in the claims clearing account and
reduces cash within the revolving fund.
It is the balance in the claims clearing account that needs to be reclassified to the appropriate
Due To/Due From accounts at year end.
Following is an example of a claims clearing account balance per the Trial Balance Report for
SCO Fund 0948 or CSU Fund 499 or campus PeopleSoft Fund DVP01.
7 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
After determining the unpaid balance of $395,305.17 at year end the campus will need to
determine what claims/funds are unpaid. An entry will have to be made for each fund at year
end to reclass fund balance clearing and to the revolving fund to reclassify the Accounts
Receivable.
B. Identifying Outstanding Claims and Associated Due To/Due From Accounts
The first thing needed will be to identify the outstanding claims that make up the balance in
the claims clearing account. You will then need to determine which DUE FROM account is
associated with each claim.
The following steps will assist you in obtaining the above information.
Build Query 1
1. In Query Manager, search for the baseline query
CSU_CLM_DTL_SUBMIT_NOT_RECON
2. Select the icon to Edit the query and click on the Records tab.
3. Add the record CSU_FNAT_ALL_V1 and Join to A = CSU_CLAIM_DTL – AP Claim
Detail Table
8 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
4. Add the fields CSU_SCO_FUND and CSU_FUND_TYPE (highlighted) to the existing
list of fields selected for the baseline query.
5. SAVE THE QUERY using the defined format for your campus.
9 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
Eg. Name:
CO_YE_CLM_DTL_SUBMIT_NOT_RECON
Description: YE Clm Dtl Submit & Not Recon
6. Run the query and download the results to Excel. Reconcile the output to the claims and
ledger balance representing the outstanding claim balance amount.
Build Query 2
1. Create a second query to find the Due From accounts created by the campus using the
two records CSU_AAT_TBL and CSU_AAT_XLAT.
2. Select the fields shown in the screen print below:
3. Add the criteria CSU_SCO_GL_ACCT like 1410% to display the Due from accounts that
the campus has established.
4. SAVE THE QUERY using the defined format for your campus.
Eg. Name:
CO_YE_CLM_DUE_FROM_ACCTS
Description: YE Due From Accts for Unpd Clm
5. Download the query results to Excel. In Excel, label the sheet containing the data from
query 2 “Due Froms”. Move the results of this query into the workbook that contains the
results from the outstanding claims query.
[CO Only: From the results of query 2 that displays the Due from accounts, delete the
row in the output for Account 105800.]
10 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
6. In the Excel sheet with the output from Query 2, insert a column to the left of the column
labeled State GL Account. In the new column, add the header description “SCO Fund” to
describe the data in the column. In the first field in the new column, add the formula
=RIGHT(B3, 4). This will extract the SCO Fund from the last four digits of the State GL
account. Copy the formula to the remaining cells in the column.
7. In the Excel sheet with the output from Query 1, in the first empty column after the query
output, add the header description “Due from Reclassification” to describe the data in the
column. In the first field in the new column, add the formula =VLOOKUP(Q3,'Due
Froms'!$A$1:$D$28,4,FALSE). The formula will take the SCO fund associated with the
claim and look up the SCO fund from the State GL account in the Due From sheet. When
the funds match, the campus PeopleSoft account in column 4 of the table will be
displayed as the result of the formula. Copy the formula to the remaining cells in the
column.
The Reversing Journal Entry
Once you have identified the appropriate accounts, you will need to create a REVERSING
journal entry. The resulting entry should be made as follows:
1. In the campus revolving fund, debit the Due From account shown in column S (105xxx)
and credit the A/R account representing the outstanding claims balance (103xxx).
2. In the campus original claimable fund, debit the campus account representing FIRMS
object code 305022 – Fund Balance Clearing and credit FIRMS object code 202025 –
Due to Trust Fund.
At headquarters, the Chancellor’s Office must first identify the type of SCO fund before
making the second entry indicated above. The criteria for that identification and the correct
entry to make as a result of the analysis are recorded in the attached spreadsheet.
C:\Documents and
Settings\spickering\De
The entries needed at year end are indicated here in red and as item #4.
11 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
The end result:
Here’s an example of the Trial Balance for the revolving fund AFTER the entries have been
made. The balance of all unpaid claims for SCO fund 6041 is now in the Due From account
105037.
12 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
State Pay Vendor (SPV) Claims
A State Pay Vendor (SPV) claim is when a claim has been sent to the SCO asking that the
State pay the vendor directly.
Any outstanding SPV claims at June 30 must be reclassed with a debit to the campus account
representing FIRMS object code 305022 – Fund Balance Clearing and a credit to the FIRMS
object code 201002 – Claims Filed.
REMINDER: For campuses using SPV, unpaid claims may cause Recon Factors on your
SAM99 due to timing differences.
C. Resources:
•
RMP Training October 24-25, 2007 Materials
Tab 4 RMP Revolving Fund and Pooled Investments
Located at: http://www.calstate.edu/bf/rmp/
•
Year-End Revolving Fund Closure – CSU Fund 499
Located at: http://www.calstate.edu/SFSR/y-e-r_instructions/20082009/presentations.shtml
13 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
8.3.3. Obligations
Goods and services received by the campus as of June 30 but not yet invoiced, must be
obligated, or accrued, for financial reporting. Throughout the year, legal reporting combines
posted vouchers not yet paid and encumbrances in State GL account 3010 – Accounts Payable.
Obligations with an encumbrance require journal entries at year end to reclassify the amount
from an encumbrance balance to an Actual ledger balance.
Obligation entries related to three-way match purchase orders, that require receiving, are created
by an automated process in PeopleSoft called CSU Year End Obligations, also known as the
CSUGL015. This process uses information captured in PeopleSoft to combine the purchasing,
accounts payable and receiving information to create reversing journal entries to the Actuals and
Encumbrance Ledgers to book the obligations. More information about this process is available
in the CFS 9.0 Business Process Guide Year-End Encumbrances and Accrual Processing.
Obligation journal entries for purchase orders that do not require receiving must be created
manually for both the Actuals and Encumbrance Ledgers. Please note that a total of three journal
entries will be created to complete this task, one Actual journal entry set to auto-reverse and two
Encumbrance journal entries, one dated June 30 and the other dated July 1. For more information
about Encumbrance journal entries, please see Chapter 2, Section 2.8.
Finally, obligations, goods and services received by the campus by June 30 that are not
connected to a purchase order, must be accued to the Actuals ledger via a manual journal entry.
Note that the campus may choose to limit the search for obligations for the Legal reporting,
opting to speed the Legal close and focus the search for obligations as part of the search for
unrecorded liabilities undertaken as part of GAAP reporting process. Minimally, the campus
should utilize the automated Year End Obligations process.
8.3.4. SAM99 6807 Errors
From July 1st until the campus receives the Accrual Reversal tape from the State Controller’s
Office (SCO) the ‘Reverse: Agency Original Prior Year Accuals’ line on the SAM99 is the sum
of the period zero balances in Asset and Liability accounts for the state fund. The Accual
Reversal tape contains the reversal of the accrual, the Asset and Liability, reported to the SCO
via the SAM99 submission in the prior year for funds included on the electronic file, see Chapter
4 – SCO Reporting for additional information about the SAM99 submission process.
Once the Accrual Reversal tape is received and loaded into PeopleSoft, the Accrual Reversal
Tape flag should be used to run the report.
14 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
When the Accrual Reversal Tape flag is clicked, the report will replace the campus ledger
balances shown on the ‘Reverse: Agency Original Prior Year Accuals’ line with the balances
shown on the SCO tape. While these balances should match, it is possible that the SCO adjusted
the campus accruals. When there is a mathematical difference between the Accrual Reversal
Tape balance and the campus period zero balances that would otherwise be reported on the
‘Reverse: Agency Original Prior Year Accuals’ line, the SAM99 indicates there is a difference
by populating the ‘SCO Prior Year Accrual Adjustments’ row on the report with the difference.
This is commonly referred to as a 6807 error, referring to the State GL account shown on this
line.
15 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
There are several reasons that these errors occur and resolution of each scenario is dependent on
the cause. For example, there can be scenarios when the entries booked by the campus in the
current reporting year will suffice, so that there is no action taken to resolve the balance on this
line. Other scenarios require the campus to remap the FNAT key of the funds to match the
movement of an accrual between fiscal years of appropriation the SCO booked. Any errors that
occur in the Balance column of the SAM99 report in connection to a 6807 error for Revenue
SCO Account Types may be ignored if it is determined through analysis that the only solution is
a Budget ledger entry.
Regardless of the cause, if the campus is unsure of how balances on this line of the report can be
resolved, please contact the Chancellor’s Office for assistance.
8.3.5. CSURMA
8.3.5.1.
IDL/NDI and UI Accrual Process Changes
Effective 2011/12 fiscal year, CSURMA will utilize systemwide financial data to produce the
IDL/NDI reimbursement cash posting order (CPO). Campuses should have their payroll data
posted to PeopleSoft by July 4th to allow CSURMA enough time to retrieve the data and prepare
the CPO. The San Diego campus will be contacted directly as they are not in PeopleSoft.
Effective 7/1/2011, CSURMA pays EDD directly for campus Unemployment Insurance (UI). No
action is required by the campuses.
16 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
8.3.5.2.
Deductible Recovery
The Pooled Liability Program is to cover the general liability for each campus. As mentioned in
Section 2.3.2 in Chapter 2, the annual premium is collected at the beginning of the fiscal year
and the deductible recovery is collected quarterly up to the deductible limit, which each campus
selects. At year-end, this deductible recovery process is different due to the tight deadline to
close the legal books. CSURMA will process the CPO at the same time as the deductible
recovery reports are issued. This will be on or before the 2nd business day of July. Due to this
change, we avoid having to record interagency transaction accruals as in the previous process.
Instead, campuses are to record the deductible recovery CPOs as instructed to FIRMS object
code 660012 with a credit to 101100, SWIFT Short Term Cash.
8.3.6. Interagency Transaction Process
8.3.6.1.
Fund Balance Clearing (FBC)
The Fund Balance Clearing account is used to record transactions that flow through the State
Controller’s Office (SCO) accounts. In governmental funds (e.g. General and Capital Outlay), it
is also used to close legal basis revenues and expenses at the end of each year. It does not
represent a true fund balance or a net asset.
To ensure that the campus postings for each fund match the Chancellor’s Office calculated
balance, the FIRMS edits process contains a table of data reflecting the Chancellor’s Office data.
During the editing process the campus is notified when an out-of-balance has been detected. At
June 30th, or the fourth quarter FIRMS submission, the balances between the state ledgers, the
Chancellor’s Office and the campuses MUST match or the funds cannot be consolidated without
manual adjustments.
The Fund Balance Clearing report will be posted on or before 5 business days after year end, or
6/30.
8.3.6.2.
Interagency Transaction Report
As the CSU operates throughout the year there are various transactions that need to be recorded
accurately to ensure proper elimination entries are recorded at year-end for state and GAAP
reporting. For each transaction the campus records, the Chancellor’s Office or another campus
must maintain an offsetting entry to accomplish the elimination and tie the fund ledger monthly
to the Chancellor’s Office Interagency Transactions Report. This report includes transactions
such as Due To/ From, Transfers In/Out or any other account that has an interagency relationship
reported on the interagency transactions list. The year end Interagency Transactions Report will
be published on or before the 5th business day.
To ensure that the campus records each transaction to the correct state fund, CSU fund and
FIRMS object code the CO maintains a table which the FIRMS edits process uses during the
17 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
editing process. As the campus submits their FIRMS files they are notified when an out-ofbalance has been detected. If an out-of-balance is detected, the campus MUST record a
correction before their file will be accepted. The campus can use the Interagency Transactions
Report, published through an ADNOAT, to identify the transactions causing various issues
8.3.7. General Fund and Trust Fund Tie Point
8.3.7.1.
RMP Expenditure Offset from GF (FIRMS Object Code 690003)
With the implementation of RMP, the CSU has transferred all of its operations to State
University Trust. Through the Central Payroll Activity (CPA) program, funds from the general
fund appropriation will be transferred on a monthly basis to cover payroll. The CO will submit a
monthly estimated Central Payroll PFA with an amount based on average state payroll activity.
Notice of CPA amounts and accounting instructions are distributed by AD NOAT.
8.3.8. Year-End Reserve Entry
The entire fund balance in the CSU Operating Fund (CSU fund 485) and CERF (CSU fund 441,
442, 443 & 444) must be reserved via a “pre-closing” year-end memo entry in the equity account
group of the ACTUALS ledger. Campuses can establish multiple reserve/designation accounts
for management purposes and reserve entries are based on management’s plans for spending.
Budget Balance Available (BBA) is usually used to determine the “owner” and/or classification
of reserves. Campuses are encouraged to use these accounts to help develop their budgets.
The Systemwide budget office uses the campus entries to understand how a campus plans to use
the “excess” operating funds. If a campus doesn’t have a reserve plan, the funds could be used
for other systemwide needs. The Systemwide Accounting Department uses the campus CERF
entries to report to Chancellor Reed on the reserve balance of Continuing Education to
understand better how the campus plans to use the “excess” funds.
FIRMS object codes:
• 304010 – Reserve for Capital Improvement/Construction
• 304011 – Reserve for Equipment Acquisition
• 304012 – Reserve for Program Development
• 304013 – Reserve for Future Debt Service
• 304014 – Reserve for Facilities, Maintenance and Repairs
 304015 – Fund Balance Undesignated/Unallocated
 304016 – Fund Balance Designated/Obligations
 304017 – Reserve for Catastrophic Events
 304018 – Reserve for Encumbrance
 304021 – Fund Balance Designated for Financial Aid
 304099 – Offset for Reserves/Fund Balance
18 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
At minimum, campuses should provide entries in at least these 4 FIRMS object codes for CSU
485:
Fund Balance Undesignated, FIRMS object code 304015: This identifies the portion of retained
earnings that will be used for support operations within the next fiscal year.
Fund Balance-Designated, FIRMS object code 304016: This identifies the portion of retained
earnings that will be used for campus or departmental commitments which are not
encumbrances.
Reserve for Encumbrance, FIRMS object code 304018: It is to record the outstanding
encumbrances. Encumbrances are commitments for expenditure from purchase orders,
contracts, and other obligations for specified funds/accounts that will be expended within the
next fiscal year. As a tool, the balance in the SAM 06 encumbrance totals can be used as a tie
point.
Offset for Reserves/Fund Balance, FIRMS object code 304099: It is to record the offset to the
previously recorded 304XXX activity. All 304XXX object codes must net to zero. Object code
304099 should be equal to fund equity.
Fund Balance Designated for Financial Aid, FIRMS object code 304021: This was created only
for campuses that treat summer as a trailer term for financial aid purposes. Therefore, you
should typically accrue on legal books any unspent amounts that have been awarded for summer
term. In cases where 100% of the SUG or EOP amounts for a year have not been spent or
properly accrued for award to a student, a designated reserve should be recorded for those
amounts within CSU Fund 485 and an explanation should be provided in the annual carryforward reporting.
For the CE Program, below are definitions to be utilized when recording the year end entries.
Please include all that apply to your campus so that your entire closing fund balance has been
reserved, including unspent college funds. You must work with your Continuing Education
department to determine the appropriate amount to record in each category.
CSU Fund 441: CE Operating may use the following reserve object codes:
Reserve for Equipment Acquisition, FIRMS object code 304011: Includes an estimated
amount for equipment needs in future years (not including unspent college funds).
Reserve for Program Development, FIRMS object code 304012: Includes an estimated
amount for on-going and future program development activities for the CERF unit (not
including unspent college funds).
Reserve for Future Debt Service, FIRMS object code 304013: Includes the amount
needed to cover debt service payments in future years.
19 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
Reserve for Facilities, Maintenance and Repairs, FIRMS object code 304014: Used to
reserve funds for the purpose of minor facilities maintenance and repair costs (costs
incurred in the normal course of operations).
Fund Balance Undesignated, FIRMS object code 304015: Includes an estimated amount
for on-going support operations within the next fiscal year (not including unspent college
funds).
Fund Balance-Designated, FIRMS object code 304016: Includes unspent college funds
accumulated from various CERF Program agreements that have been allocated to the
department/college (this is the only object code for unspent college funds if your campus
has not implemented CSU Fund 444).
Reserve for Encumbrance, FIRMS object code 304018: Includes outstanding
encumbrances for the CERF on-going operations that will be expended within the next
fiscal year (not including unspent college funds).
CSU Fund 442: TF-CERF-Construction-Restricted, External Sources can only use the following
reserve object codes:
Reserve for Capital Improvement/Construction, FIRMS Object Code 304010: Used to
reserve external donor funds for new construction or improvements to existing facilities.
Reserve for Encumbrance, FIRMS object code 304018: Includes outstanding
encumbrances for the new CE construction or improvements to existing facilities.
CSU Fund 443: CERF-Main & Repair/Internally Designated Capital Project can only use the
following reserve object codes:
Reserve for Capital Improvement/Construction, FIRMS Object Code 304010: Used to
reserve internally designated funds for new construction or improvements to existing
facilities.
Reserve for Facilities, Maintenance and Repairs, FIRMS object code 304014: Used to
reserve funds for the purpose of major facilities maintenance and repair costs, both (costs
infrequently incurred or scheduled on a non-routine basis).
Reserve for Encumbrance, FIRMS object code 304018: Includes outstanding
encumbrances for the CE major repairs and internally designated capital projects that will
be expended in future years.
CSU Fund 444: CERF-Campus Partners can only use the following reserve object codes (only if
your campus has implemented CSU Fund 444):
20 2011-12 Legal Manual | California State University
Section 8.3: Year End Instructions
Fund Balance-Designated, FIRMS object code 304016: Includes unspent college funds
accumulated from various CERF Program agreements that have been allocated to the
department/college.
Reserve for Encumbrance, FIRMS object code 304018: Includes outstanding
encumbrances for the CE Campus Partners that will be expended within the next fiscal
year.
8.3.9. PO Rollover
PeopleSoft stores Encumbrance ledger balances as a running total, however the CSU reporting
design requires all of the records to come from one fiscal year. The PO Rollover job was created
to accomplish the CSU reporting requirement. The process sums the amount in the Encumbrance
ledger from period zero to period 12 by chartfield and posts the calculated balance in period 0 of
the new fiscal year. The PO Rollover job must be run at year end for the xxCMP and xxCSU
business units so that the reported amounts for encumbrances on the SAM99 and in FIRMS are
in sync.
8.3.10. Closing Rules
The below link to CMS’s business process guide will demonstrate the required setup and steps
necessary to successfully process an accounting year-end close in the general ledger.
http://cms.calstate.edu/04_Applications/04B_Finance/FIS90/FIS90_PSWD01/FIS90_BPGs/GeneralLedger/FIS90_BPG_YearEndGLClosingClosingRulesandSetup_20080
118.doc
CMS Docs Username/Password APPS_OPS/07CMS08
8.3.11. FIRMS Submission
Refer to Chapter 3, FIRMS, Section 3.2, Year End Submissions, for information and instructions
to complete the year end submissions.
8.3.12. SCO Reporting
Refer to Chapter 4, SCO Reporting, for information and instructions to complete the year end
submissions.
21 2011-12 Legal Manual | California State University
8.3.12.1.
Submission of Fixed Assets Data for Proprietary and Fiduciary Funds to the
Chancellor’s Office
The Chancellor’s Office is responsible for the annual submission to the SCO of financial data
relating to the CSU’s Proprietary and Fiduciary funds on a consolidated basis. This is
accomplished by extracting the data submitted by each campus from FIRMS. However, because
all fixed asset data reside in state fund 0997 and this information is not recorded for Proprietary
and Fiduciary funds in those individual funds, the campuses must provide the data separately.
To facilitate data collection, the Chancellor’s Office has developed a reporting template (see
Appendix 11). The template consists of two tabs, one for reporting assets by state Proprietary or
Fiduciary fund and the other for providing asset detail for state fund 0948 by CSU fund, and
includes instructions for completion. Original cost, accumulated depreciation and net asset value
by state general ledger account must be reported. Campuses are required to compare the data
submitted to values reported on SCO Reports 18 and 19 and to resolve all discrepancies before
submission of the template to the Chancellor’s Office. (Reports 18 and 19 are discussed in
greater detail in Chapter 4, Preparation of SCO Reports, of this manual.)
22 2011-12 Legal Manual | California State University
APPENDICES
Major Changes
Appendix
No.
Description of Change
Reason for Change
7
Transmittal and Report Certification Memos
A third template has been added to the original
two and is referenced as Template #2. (The
previous Template #2 is now Template #3.)
Template #2 is for governmental funds no
longer included in SAM 99, but for which a
Report 18 is required.
To fulfill a campus request.
12
Glossary of Terms
This appendix has been updated to include
additional definitions.
To correlate with a similar
document provided to CSU 101
participants.
18
SAM 99 Submission Checklist
This appendix has been added to aid campuses
in their review of the completeness and the
quality of both test and final SAM 99
submissions.
To address SCO concerns
regarding the quality of CSU
SAM 99 submissions.
19
CSU Fund and Object Code Definitions
This appendix has been added as reference for
campuses. It does not include all funds and
object codes this year, but the Chancellor’s
Office will continue adding to it until all funds
and object codes have been defined.
To provide a needed reference.
20
Abnormal Balance Explanations Template
This template has been added to provide a
standard format to campuses for the provision
of required explanations of abnormal balances
included in their pre-close year-end FIRMS
submission
To standardize the format for
provision of abnormal balance
explanations and thus expedite
the Chancellor’s Office review.
1 2011-12 Legal Manual | California State University
Appendix 1
FUND EQUITY OBJECT CODE BY FUND
Fund Equity Object Code by Fund
State Fund
0001
0377
0498
0505
0573
0574
0575
0576
0578
0580
0581
0583
0658
0660
0705
0736
0785
0791
0839
0890
0942
0947
0948
6028
6041
6048
Object Code
305022
305022
305022
305021
305021
305022
305021
305020
304001
305021
305021
305021
305022
305022
305022
305022
305022
305022
305002
305002
305020
305002
305002
305022
305022
305022
Description
Fund Balance Clearing
Fund Balance Clearing
Fund Balance Clearing
Retained Earnings
Retained Earnings
Fund Balance Clearing
Retained Earnings
Fund Balance - Unappropriated
Reserve for Bond Retirements
Retained Earnings
Retained Earnings
Retained Earnings
Fund Balance Clearing
Fund Balance Clearing
Fund Balance Clearing
Fund Balance Clearing
Fund Balance Clearing
Fund Balance Clearing
Fund Balance – Continuing Appropriations
Fund Balance – Continuing Appropriations
Fund Balance - Unappropriated
Fund Balance – Continuing Appropriations
Fund Balance – Continuing Appropriations
Fund Balance Clearing
Fund Balance Clearing
Fund Balance Clearing
State GL
5570
5570
5570
5540
5540
5570
5540
5530
5410
5540
5540
5540
5570
5570
5570
5570
5570
5570
5520
5520
5530
5520
5520
5570
5570
5570
Appendix 2
SUMMARY OF REPORTING MECHANISM/REPORTING
RESPONSIBILITY BY FUND
SUMMARY OF REPORTING MECHANISM/REPORTING RESPONSIBILITY BY FUND
State Fund
How to report
Number
0001
Each campus submits SAM99 electronic file to the SCO
0377
Each campus submits SAM99 electronic file to the SCO
0498
Each campus submits SAM99 electronic file to the SCO
0505
The CO submits consolidated hard copy reports to the SCO
0573
The CO submits consolidated hard copy reports to the SCO
0574
Each campus submits SAM99 electronic file to the SCO
0575
The CO submits consolidated hard copy reports to the SCO
0576
The CO submits consolidated hard copy reports to the SCO
0578
The CO submits consolidated hard copy reports to the SCO
0580
The CO submits consolidated hard copy reports to the SCO
0581
The CO submits consolidated hard copy reports to the SCO
0583
The CO submits consolidated hard copy reports to the SCO
0658
Each campus submits SAM99 electronic file to the SCO
0660
Reported to the SCO by Public Works Board
0705
Each campus submits SAM99 electronic file to the SCO
0736
Each campus submits SAM99 electronic file to the SCO
0785
Each campus submits SAM99 electronic file to the SCO
0791
Each campus submits SAM99 electronic file to the SCO
0839
The CO submits consolidated hard copy reports to the SCO
0890
Each campus submits hard copy reports to the SCO
0942
Each campus submits hard copy reports to the SCO
0947
The CO submits consolidated hard copy reports to the SCO
0948
The CO submits consolidated hard copy reports to the SCO
6028
Each campus submits SAM99 electronic file to the SCO
6041
Each campus submits SAM99 electronic file to the SCO
6048
Each campus submits SAM99 electronic file to the SCO
If there are reportable amounts (indicate nothing to report if none for an individual fund)
3
Each campus submits a hard copy report for each applicable state fund to the SCO
22
Each campus submits a hard copy report for each applicable state fund to the SCO
Special Reports
14
Each campus submits a hard copy report to the SCO (one report per campus)
18
Each campus submits a hard copy report by state fund to the SCO
19
Each campus submits a hard copy report to the SCO (one report per campus)
Appendix 3
TEMPLATES FOR REPORTS 18 AND 19
REPORT 18, CAPITAL ASSETS
Statement of Changes in Capital Assets
June 30, _______
Page ___ of ____
All Fiscal Years
SCO USE ONLY
Document No.
Fund
CCYYMMDD
Agency (name and number):
Fund name and number:
Must agree to Note 5 of
Reporting Package.
Must agree to PY ending
Report 18 balance.
Account Title
SCO
Acct.
(1)
Report 18
Balance as of
07/01/____
(2)
Prior
Period
Adjustments
(3)
Adjusted/Restated
Balance
As Of
07/01/____
(4)(5)
Additions
(6)(7)
Deductions
Transfers (8)
(Requires a
Footnote
Explanation)
Balance
As Of
06/30/_____
Non-depreciable/Non-amortizable Capital Assets:
Tangible‐Land & land improvements 0446
-
-
-
-
-
-
-
Tangible‐Art/Historical treasures (non‐deprec)
0444
-
-
-
-
-
-
-
Tangible‐Construction work in progress 0455
-
-
-
-
-
-
-
Tangible‐Libraries & coll. (non‐deprec) DO NOT USE
0444
-
-
-
-
-
-
-
Intangible‐Land use rights (non‐amort)
0472
-
-
-
-
-
-
-
Intangible‐Patents, cpyrghts & trdmrks (non‐amort)
0473
-
-
-
-
-
-
-
Intangible‐Other intangible assets (non‐amort)
0474
-
-
-
-
-
-
-
Intangible‐Internally generated intangible assets in progress
0471
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Depreciable/Amortizable Capital Assets:
Tangible‐Buildings & building improvements 0448
-
-
-
-
-
-
-
Tangible‐Improvements other than buildings
0449
-
-
-
-
-
-
-
Tangible‐Art/Historical treasures DO NOT USE
0445
-
-
-
-
-
-
-
Tangible‐Infrastructure 0451
-
-
-
-
-
-
-
Tangible‐Libraries & coll. (deprec)
0445
-
-
-
-
-
-
-
Tangible‐Equipment 0450
-
-
-
-
-
-
-
Tangible‐Other fixed assets (9)
0447
-
-
-
-
-
-
-
Intangible‐Computer software
0481
-
-
-
-
-
-
-
Intangible‐Land use rights (amort)
0482
-
-
-
-
-
-
-
Intangible‐Patents, cpyrghts & trdmrks (amort)
0483
-
-
-
-
-
-
-
Intangible‐Other intangible assets (amort)
0484
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
Last revised March 2011
Account Title
SCO
Acct.
(1)
Report 18
Balance as of
07/01/____
(2)
Prior
Period
Adjustments
Adjusted/Restated
Balance
As Of
07/01/____
(4)(5)
Additions
(6)(7)
Deductions
Transfers (8)
(Requires a
Footnote
Explanation)
Balance
As Of
06/30/_____
Less Accumulated Depreciation and Amortization for: Enter as (negative)
Tangible‐Buildings & building improvements
0458
-
-
-
-
-
-
-
Tangible‐Improvements other than buildings
0463
-
-
-
-
-
-
-
Tangible‐Art/Historical treasures DO NOT USE
0459
-
-
-
-
-
-
-
Tangible‐Infrastructure 0457
-
-
-
-
-
-
-
Tangible‐Libraries & coll. (deprec)
0459
-
-
-
-
-
-
-
Tangible‐Equipment 0462
-
-
-
-
-
-
-
Tangible‐Other fixed assets (9)
0461
-
-
-
-
-
-
-
Intangible‐Computer software
0491
-
-
-
-
-
-
-
Intangible‐Land use rights (amort)
0492
-
-
-
-
-
-
-
Intangible‐Patents, cpyrghts & trdmrks (amort)
0493
-
-
-
-
-
-
-
Intangible‐Other intangible assets (amort)
0494
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Tangible‐Buildings & building improvements
-
-
-
-
-
-
-
Tangible‐Improvements other than buildings
-
-
-
-
-
-
-
Tangible‐Art/Historical treasures DO NOT USE
-
-
-
-
-
-
-
Tangible‐Infrastructure
-
-
-
-
-
-
-
Tangible‐Libraries & coll. (deprec)
-
-
-
-
-
-
-
Tangible‐Equipment -
-
-
-
-
-
-
Tangible‐Other fixed assets (9)
-
-
-
-
-
-
-
Intangible‐Computer software -
-
-
-
-
-
-
Intangible‐Land use rights (amort)
-
-
-
-
-
-
-
Intangible‐Patents, cpyrghts & trdmrks (amort)
-
-
-
-
-
-
-
Intangible‐Other intangible assets (amort)
-
-
-
-
-
-
-
Total
-
-
-
-
-
-
-
Total Net Capital Assets (10)
-
-
-
-
-
-
-
Total
Depreciable Capital Assets, net of depreciation:
(1) Rpt.
R t 18 amountt submitted
b itt d as off previous
i
year (6-30-____)
(6 30
).
(2) Prior Period Adjustments represents changes to capital assets for prior year transactions, such as corrections and timing differences between previous year's Report 18
and the assets included in the final audit report etc. Include an explanation for the adjustment, including the reason for the adjustment. If the adjustment represents a
building or improvement which is equal to or greater than $1 million, then state the nature of the adjustment, the date the asset was acquired, and the acquisition cost.
(3) Campus's financial statement balance sheet capital asset amount (Note 5 of Reporting Package).
Last revised March 2011
(1)
(2)
Adjusted/Restated
Transfers (8)
Report 18
Prior
Balance
(Requires a
Account Title
SCO
Balance as of
Period
As Of
(4)(5)
(6)(7)
Footnote
Adjustments
07/01/____
Additions
Deductions
Explanation)
Acct.
07/01/____
(4) Additions represent current year purchases of capital assets, completed construction in progress (CWIP), and additions to CWIP.
(5) Current period depreciation and amortization will be shown in the "Addition" column of the section labeled "Less Accum. Depreciation and Amortization for:" (CSU and Proprietary funds only).
(6) Deductions represent current year sales of capital assets, obsolete capital assets, and completed construction work in progress (CWIP). If there
are buildings or other improvements deductions equal to or greater than $1 million, the following information for each building or other
improvements deduction should be provided in a footnote on the Report 18: the nature of the deduction (e.g. sale, demolition), the date acquired
and acquisition cost for each deduction.
(7) Accumulated depreciation for current year sales of capital assets and obsolete capital assets will be shown in the "Deductions" column of the section labeled "Less Accum.
Depreciation and Amortization for:" (CSU and Proprietary funds only).
(8) Transfers represent transfers to/from other funds and other agencies. A footnote is required stating the fund to which the asset was transferred or from which it was received,
and the agency name and number to which the asset was transferred or from which it was received.
(9) Includes assets that do not fit the other asset descriptions, such as leasehold improvements. Do not include intangible assets on this line.
(10) Total Net Capital Assets represents the total tangible assets, plus the total intangible assets, net of depreciation and amortization.
Last revised March 2011
Balance
As Of
06/30/_____
REPORT 19, CAPITAL ASSETS
Statement of Capital Assets
As of June 30, ________
Select Agency Name In Rpt 18 Tab
Tangible Assets:
Debit or Positive
Balance
Enter as (negative)
Accumulated
Depreciation
Net
Capital
Assets
Land & land improvements
Buildings & building improvements
Art/Historical treasures (non-deprec)
Construction work in progress
Infrastructure
Libraries & coll. (deprec)
Equipment
Improvements other than buildings
Other fixed assets
-
Intangible Assets:
Computer software
Land use rights (amort)
Land use rights (non-amort)
Patents, cpyrghts & trdmrks (amort)
Patents, cpyrghts & trdmrks (non-amort)
Other intangible assets (amort)
Other intangible assets (non-amort)
Internally generated assets in progress
Total Capital Assets
Investment in Capital Assets
Fund
Description
0001
0146
0573
0574
0575
0576
0580
0581
0583
0658
0660/0001
0705
0782
0785
0791
0839
0947
0948
6028
6041
6048
-
Credit or Negative
Balance
Enter as positive
Accumulated
Depreciation
General Fund
Capital Outlay for Public Higher Ed.
State Univ. Continuing Ed. Revenue Fd.
1998 Higher Ed. Capital Outlay Bond Fd.
State Coll. Dorm Bld. Maint. & Equip. Res.
CSU Dorm Construction Fund
CSU Dorm Revenue Fund
CSU Facility Revenue Fund
State Univ. Parking Revenue Fund
1996 Higher Ed. Cap. Outlay Bond Fd.
Public Building Constr. Fund
1992 Higher Ed. Cap. Outlay Bond Fd.
Higher Ed. Cap. Outlay Bond Fd.
1988 Higher Ed. Cap. Outlay Bond Fd.
1990 Higher Ed. Cap. Outlay Bond Fd.
CSU Lottery Education Fund
CSU Special Projects Fund
CSU Trust Fund
2002 Higher Ed. Capital Outlay Bond Fund
2004 Higher Ed. Capital Outlay Bond Fund
2006 University Capital Outlay Bond Fund
Total Investment in Capital Assets
Last revised July 2010
Net
Capital
Assets
-
-
-
-
Appendix 4
YEAR-END REPORT FILE IDENTIFICATION FORM
Ye ar -En d Re por t File Id e n t if icat ion :
Pr oof
Tot al:
$ _________________________
Re cor d Coun t : # _______________________
Run Dat e :
Run Tim e:
_____________
:
:
Appendix 5
SAMPLE TABLE OF CONTENTS FOR THE REPORT TO THE
STATE CONTROLLER
State Controller
REPORT TABLE OF CONTENTS
CAMPUS NAME: California State University, Sacramento
ORGANIZATION ENTITY CODE: 6780
State
Fund
Report
No.
Description
Page #
GOVERNMENTAL FUNDS
All
Govt.
N/A
0001
Year-End Report (SAM99) File Identification
1
GENERAL FUND
14
18
19
22
0146
Certification
Report of Bank Accounts Outside the Treasury
Statement of Changes in General Fixed Assets
Statement of General Fixed Assets
Statement of Contingent Liabilities
2
6
4
11
12
CAPITAL OUTLAY FOR PUBLIC HIGHER EDUCATION
18
0574
Certification
Statement of Changes in General Fixed Assets
13
14
1998 HIGHER EDUCATION CAPITAL OUTLAY BOND
FUND
18
0736
Certification
Statement of Changes in General Fixed Assets
15
16
CONSTRUCTION PROGRAM FUND
18
0782
Certification
Statement of Changes in General Fixed Assets
17
18
1986 HIGHER EDUCATION CAPITAL OUTLAY BOND
FUND
18
Certification
Statement of Changes in General Fixed Assets
b
19
20
State Controller
REPORT TABLE OF CONTENTS
CAMPUS NAME: California State University, Sacramento
ORGANIZATION ENTITY CODE: 6780
State
Fund
Report
No.
6028
Description
Page #
2002 HIGHER EDUCATION CAPITAL OUTLAY
BOND FUND
18
6041
Certification
Statement of Changes in General Fixed Assets
21
22
2004 HIGHER EDUCATION CAPITAL OUTLAY
BOND FUND
18
6048
Certification
Statement of Changes in General Fixed Assets
23
24
2006 UNIVERSITY CAPITAL OUTLAY BOND FUND
18
Certification
Statement of Changes in General Fixed Assets
25
26
NONGOVERNMENTAL FUNDS
0573
STATE UNIVERSITY CONTINUING EDUCATION
REVENUE FUND
18
0575
27
28
STATE COLLEGE DORMITORY BUILDING MAINTENANCE
AND EQUIPMENT RESERVE FUND
18
0576
Certification
Statement of Changes in General Fixed Assets
29
30
CSU DORMITORY CONSTRUCTION FUND
18
0580
Certification
Statement of Changes in General Fixed Assets
Certification
Statement of Changes in General Fixed Assets
CSU DORMITORY REVENUE FUND
c
31
32
State Controller
REPORT TABLE OF CONTENTS
CAMPUS NAME: California State University, Sacramento
ORGANIZATION ENTITY CODE: 6780
State
Fund
Report
No.
18
0581
Page #
Certification
Statement of Changes in General Fixed Assets
33
34
STATE UNIVERSITY FACILITIES REVENUE FUND
18
0583
Certification
Statement of Changes in General Fixed Assets
35
36
STATE UNIVERSITY PARKING REVENUE FUND
18
0658
Certification
Statement of Changes in General Fixed Assets
37
38
1996 HIGHER EDUCATION CAPITAL OUTLAY
BOND FUND
18
0660
Certification
Statement of Changes in General Fixed Assets
39
40
PUBLIC BUILDING CONSTRUCTION FUND
18
0705
Certification
Statement of Changes in General Fixed Assets
41
42
1992 HIGHER EDUCATION CAPITAL OUTLAY
BOND FUND
18
0785
Description
Certification
Statement of Changes in General Fixed Assets
1998 HIGHER EDUCATION CAPITAL OUTLAY
BOND FUND
d
43
44
State Controller
REPORT TABLE OF CONTENTS
CAMPUS NAME: California State University, Sacramento
ORGANIZATION ENTITY CODE: 6780
State
Fund
Report
No.
18
0791
Description
Page #
Certification
Statement of Changes in General Fixed Assets
45
46
1990 HIGHER EDUCATION CAPITAL OUTLAY
BOND FUND
18
0839
Certification
Statement of Changes in General Fixed Assets
47
48
CSU LOTTERY EDUCATION FUND
18
0942
Certification
Statement of Changes in General Fixed Assets
49
50
SPECIAL DEPOSIT FUND
7
8
9
20
0947
Certification
Pre-closing Trial Balance
Post-closing Trial Balance
Analysis of Change in Fund Balance
Statement of Financial Condition
51
52
53
54
55
CSU AND COLLEGES SPECIAL PROJECTS FUND
18
0948
Certification
Statement of Changes in General Fixed Assets
56
57
CSU TRUST FUND
18
Certification
Statement of Changes in General Fixed Assets
e
58
59
SCO’s CERTIFICATE FOR ACHIEVING EXCELLENCE IN FINANCIAL
REPORTING
To be awarded this certificate for budgetary/legal basis reports, the following criteria must be
met.
1. Agency reports for funds must be received by the date specified by the SCO (see Chapter 6
for information concerning deadlines).
2. A certification letter prepared in accordance with the instructions in Chapter 4 of the CSU
Legal Year-End Manual (see subsection 4.5.2) must be submitted for each fund.
3. All reports, as detailed in Chapter 4 of the CSU Legal Year-End Manual, must be submitted
for the applicable fund type or listed in the certification letter as not applicable (“no activity”)
if there is nothing to report.
4. Documentation for amounts reported as an increase/decrease in appropriation authority on
Report 5, Final Reconciliation of Controller’s Accounts with Final Budget Report, for
governmental funds must be submitted. This requirement pertains to transactions which
occur at year end and which were not reported to the SCO before the close of the fiscal year
(e.g., Allocation Orders Pending).
5. All hard copy reports must include proper account numbers and titles, as shown in the
Uniform Codes Manual.
6. Report errors must be less than or equal to 2%.
7. Prior year accruals for governmental cost and bond funds must be within 10% of actual
revenues and expenditures realized in the current year.
8. Reports 1 and 3 cannot contain transactions with zero (0) dollar amounts, dollar signs ($),
minus signs (-), or brackets for credits.
9. For nongovernmental cost funds, Report No. 7 cannot contain transactions with zero (0)
dollar amounts, dollar signs ($), minus signs (-), or brackets for credits.
10. For all funds, except the General Fund, the difference between the ending fund balance (less
reserve for encumbrances) provided to the SCO and the fund balance provided to the DOF,
as it appears on the Fund Condition Statement within the Governor’s Budget , cannot be
more than $100,000. If the fund is shared, this criterion will apply to the allocated agency
only.
11. Written explanations must be provided for any abnormal accruals (Reports 1 and 3) and
abnormal balances (Report No. 7).
Appendix 6
CRITERIA FOR SCO’S AWARD OF ACHIEVING
EXCELLENCE IN FINANCIAL REPORTING
Appendix 7
TRANSMITTAL AND REPORT CERTIFICATION MEMOS
This appendix provides 3 templates:
Template #1 is to be used for certification of the SAM 99
file and the transmission and certification of hard copy
reports for active governmental funds. Space for contact
information is provided in two places in the event the
contact for the SAM 99 is different from the contact for
special reports. If the contact is the same for the SAM 99
and the special reports, provide the contact only once and
delete the other contact section from the transmittal.
Template #2 is to be used to transmit and certify Report
18 for governmental funds that are closed and not
included in the SAM 99.
Template #3 is to be used for the transmission and
certification of hard copy reports for non-governmental
funds.
DO NOT include text in red in campus submissions. Red text
provides additional instructions only.
TEMPLATE 1 – FOR ACTIVE GOVERNMENTAL FUNDS
SUBMITTED THROUGH SAM9 9
Mem o r an d u m
Dat e :
To:
St at e Co n t r o ller ’s Of f ice
Divisio n o f Acco u n t in g an d Rep o r t in g
St at e Go ver n m en t Rep o r t in g
P.O. Bo x 942850
Sacr am en t o , CA 94250-5872
Fr om :
Calif o r n ia St at e Un iver sit y, [Cam p us Nam e (Ag e n cy Num b e r )]
[Cam p us Ad d r e ss]
[Cit y Nam e , CA 9 x x x x ]
Pr esid en t [Nam e ]
Em ail ad d r ess: [In se r t
Pr e sid e n t ’s
e m ail
ad d r e ss]
Sub je ct : CERTIFICATION OF YEAR-END FINANCIAL REPORTS
[FUND NAME AND NUM BER]
Th e SAM99 elect r o n ic f ile f o r t h e f iscal y ear en d ed Ju n e 30, 20XX w as su b m it t ed t o
yo u r o f f ice o n [Dat e ] f o r t h e r ef er en ced f u n d in lieu o f Rep o r t s 1, 2, 4, 5, 7, 8 an d
15 in acco r d an ce w it h in st r u ct io n s f r o m t h e St at e Dep ar t m en t o f Fin an ce, t h e
St at e Co n t r o ller , an d t h e Calif o r n ia St at e Un iver sit y Ch an cello r ’s Of f ice.
In ad d it io n , Rep o r t 3, Ad ju st m en t s t o Co n t r o ller ’s Acco u n t s, is b ein g su b m it t ed in
h ar d -co p y f o r m an d is en clo sed .
OR (d o n ot in clud e b o t h se n t e n ce s in t h e ce r t if icat ion )
Rep o r t 3, Ad ju st m en t s t o Co n t r o ller ’s Acco u n t s, is n o t ap p licab le f o r t h is f u n d an d ,
t h er ef o r e, is n o t p ar t o f t h is su b m issio n .
Co n t act Per so n : [Nam e ]
Ph o n e No : [Num b e r ]
Em ail: [Em ail Ad d r e ss]
Sp e cial Re p or t s
Th e f o llo w in g h ar d -co p y sp ecial r ep o r t s ar e en clo sed : [Not e : In clud e Re p or t s 1 4
an d 1 9 on t h e ce r t if icat ion f or Ge n e r a l Fun d on ly .]
Re p or t
No.
14
18
19
22
De scr ip t ion
En close d
No Act iv it y t o
Re p or t
Ban k Acco u n t s Ou t sid e t h e
St at e Tr easu r y Syst em
St at em en t o f Ch an g es in
Gen er al Fixed Asset s
St at em en t o f Gen er al Fixed
Asset s
St at em en t o f Co n t in g en t
Liab ilit ies
In clud e on ce r t if icat ion s f or f un d s ot h e r t h an t h e Ge n e r al Fun d :
Rep o r t s 14 an d 19 ar e in clu d ed w it h r ep o r t s f o r t h e Gen er al Fu n d .
Co n t act Per so n : [Nam e ]
Ph o n e No : [Num b e r ]
Em ail: [Em ail ad d r e ss]
I h er eb y cer t if y (o r d eclar e) u n d er p en alt y o f p er ju r y t h at t h e d at a in t h e
elect r o n ic f ile an d o n t h e at t ach ed r ep o r t s is t r u e an d co r r ect an d t h at I h ave n o t
vio lat ed an y o f t h e p r o visio n s o f Ar t icle IV, Ch ap t er 1, Divisio n 4, Tit le I,
Go ver n m en t Co d e (co m m en cin g w it h Sect io n 1090).
Su b scr ib ed an d execu t ed t h is ____ d ay o f Ju ly, 20XX at ________________, Calif o r n ia.
Sig n ed :
Typ e n am e:
Tit le: Vice Pr esid en t , Ad m in ist r at io n & Fin an ce
Em ail ad d r ess:
TEMPLATE 2 – FOR GOVERNMENTAL FUNDS NOT INCLUDED
IN SAM9 9
Mem o r an d u m
Dat e :
To:
St at e Co n t r o ller ’s Of f ice
Divisio n o f Acco u n t in g an d Rep o r t in g
St at e Go ver n m en t Rep o r t in g
P.O. Bo x 942850
Sacr am en t o , CA 94250-5872
Fr om :
Calif o r n ia St at e Un iver sit y, [Cam p us Nam e (Ag e n cy Num b e r )]
[Cam p us Ad d r e ss]
[Cit y Nam e , CA 9 x x x x ]
Pr esid en t [Nam e ]
Em ail ad d r ess: [In se r t
Pr e sid e n t ’s
e m ail
ad d r e ss]
Sub je ct : CERTIFICATION OF YEAR-END FINANCIAL REPORTS
[FUND NAME AND NUM BER]
Fo llo w in g is t h e su b m issio n st at u s o f t h e h ar d co p y sp ecial r ep o r t s f o r
g o v er n m en t f u n d s t h at ar e clo sed an d w ill n o t b e r ep o r t ed in t h e SAM 99
elect r o n ic f ile f o r f iscal year en d ed Ju n e 30, 20XX.
Rep o r t 3, Ad ju st m en t s t o Co n t r o ller ’s Acco u n t s, is n o t ap p licab le f o r t h is f u n d an d ,
t h er ef o r e, is n o t p ar t o f t h is su b m issio n .
Sp e cial Re p or t s
Th e f o llo w in g h ar d -co p y sp ecial r ep o r t s ar e en clo sed :
Re p or t
No.
De scr ip t ion
En close d
No Act iv it y t o
Re p or t
14
18
19
22
Ban k Acco u n t s Ou t sid e t h e
St at e Tr easu r y Syst em
St at em en t o f Ch an g es in
Gen er al Fixed Asset s
St at em en t o f Gen er al Fixed
Asset s
St at em en t o f Co n t in g en t
Liab ilit ies
X
X
X
X
Rep o r t s 14 an d 19 ar e in clu d ed w it h r ep o r t s f o r t h e Gen er al Fu n d .
Co n t act Per so n : [Nam e ]
Ph o n e No : [Num b e r ]
Em ail: [Em ail ad d r e ss]
I h er eb y cer t if y (o r d eclar e) u n d er p en alt y o f p er ju r y t h at t h e d at a in t h e
elect r o n ic f ile an d o n t h e at t ach ed r ep o r t s is t r u e an d co r r ect an d t h at I h ave n o t
vio lat ed an y o f t h e p r o visio n s o f Ar t icle IV, Ch ap t er 1, Divisio n 4, Tit le I,
Go ver n m en t Co d e (co m m en cin g w it h Sect io n 1090).
Su b scr ib ed an d execu t ed t h is ____ d ay o f Ju ly, 20XX at ________________, Calif o r n ia.
Sig n ed :
Typ e n am e:
Tit le: Vice Pr esid en t , Ad m in ist r at io n & Fin an ce
Em ail ad d r ess:
TEMPLATE 3
–
FOR NON-GOVERNMENTAL
SUBMITTED IN HARD-COPY FORMAT
FUNDS
Mem o r an d u m
Dat e :
To:
St at e Co n t r o ller ’s Of f ice
Divisio n o f Acco u n t in g an d Rep o r t in g
St at e Go ver n m en t Rep o r t in g
P.O. Bo x 942850
Sacr am en t o , CA 94250-5872
Fr om :
Calif o r n ia St at e Un iver sit y, [Cam p us Nam e (Ag e n cy Num b e r )]
[Cam p us Ad d r e ss]
[Cit y Nam e , CA 9 x x x x ]
Pr esid en t [Nam e }
Em ail ad d r ess: [In se r t
Pr e sid e n t ’s
e m ail
ad d r e ss]
Sub je ct : CERTIFICATION OF YEAR-END FINANCIAL REPORTS
[FUND NAME AND NUM BER]
Fo llo w in g is t h e su b m issio n st at u s o f t h e list ed r ep o r t s f o r t h e r ef er en ced f u n d
f o r t h e f iscal year en d ed Ju n e 30, 2011:
Re p or t No.
3
7
8
9
20
De scr ip t ion
Ad ju st m en t s t o Co n t r o ller ’s
Acct s.
Pr e-Clo sin g Tr ial Balan ce
Po st -Clo sin g Tr ial Balan ce
St at em en t o f Op er at io n s
St at em en t o f Fin an cial
Co n d it io n
En close d
Not Ap p lica b le
X
X
X
X
Co n t act Per so n : [Nam e ]
Ph o n e No : [Num b e r ]
Em ail: [Em ail Ad d r e ss]
Sp e cial Re p or t s
Th e f o llo w in g h ar d -co p y sp ecial r ep o r t s ar e en clo sed :
Re p or t
No.
18
De scr ip t ion
St at em en t o f Ch an g es in
En close d
No Act iv it y t o
Re p or t
22
Gen er al Fixed Asset s
St at em en t o f Co n t in g en t
Liab ilit ies
Rep o r t s 14 an d 19 ar e in clu d ed w it h r ep o r t s f o r t h e Gen er al Fu n d .
I h er eb y cer t if y (o r d eclar e) u n d er p en alt y o f p er ju r y t h at t h e d at a o n t h e
at t ach ed r ep o r t s is t r u e an d co r r ect an d t h at I h ave n o t vio lat ed an y o f t h e
p r o visio n s o f Ar t icle IV, Ch ap t er 1, Divisio n 4, Tit le I, Go v er n m en t Co d e
(co m m en cin g w it h Sect io n 1090).
Su b scr ib ed an d execu t ed t h is ____ d ay o f Ju ly, 20XX at ________________ Calif o r n ia.
Sig n ed :
Typ e n am e:
Tit le: Vice Pr esid en t , Ad m in ist r at io n & Fin an ce
Em ail ad d r ess:
Appendix 8
SCO’S YEAR-END REPORTS CHECKLIST
SCO’s Year-End Reports Checklist
______ 1. Agency name, organization code, fund name, and fund number appear on all reports.
______ 2. Reports have been prepared for all funds that had activity during the reporting year
and/or balances on June 30.
______ 3. Reports for Bond Funds and Special Deposit Funds have been prepared for each
subfund. For the Special Deposit Fund, include a consolidated report.
______ 4. “SCO Use Only” areas on Report Nos. 1, 3, and 5 are left blank, unless something is
pre-printed in that area.
Certification Letter:
______ 1. Only one fund is listed on the cert letter, with the exception of bond fund subfunds.
______ 2. Agency name and organization code appear on the letter as well as the mailing
address, names of the agency Director and Chief of Accounting and their
respective e-mail addresses.
______ 3. Fund name and number.
______ 4. All required reports are listed for each fund. If there are no amounts to report,
include the statement “No Activity to Report” beside the appropriate report number.
______ 5. Contact name, phone number, and e-mail address is listed for each fund.
______ 6. Included on the letter is a statement certifying the listed reports as being true and
correct and signed by the officer responsible for fiscal administration.
______ 7. On each of your fund certification letters identify the fund that will include your
agency’s Report of Bank and/or Savings and Loan Association Accounts Outside
the State Treasury – Form 445 (Report No. 14) with its fund statements.
Report of Accruals to Controller’s Accounts (Report No. 1):
______ 1. Agency name, organization code, fund name, and fund number appear on every
page.
______ 2. All amounts appear in dollars and cents and without dollar signs.
______ 3. Amount and encumbrance columns are left blank for accounts without accruals and
encumbrances.
______ 4. Total debits equal total credits for accruals and encumbrances.
______ 5. Credit amounts appear without brackets or minus signs.
______ 6. General ledger account numbers are the lowest level from the Uniform Codes
Manual.
______ 7. For accruals to Due from Other Funds (GL 1410) and Due to Other Funds
(GL 3114), subsidiary numbers are shown reflecting the fund number of the other
fund involved and agency involved.
______ 8. For accruals to Interfund Loans Receivable (GL 2170) and Interfund Loans Payable
(GL 4050), subsidiary numbers are shown reflecting the fund number of the other
fund involved.
______ 9. The unencumbered amount Due from Other Funds (GL 1410.XXXX) agrees
with the unencumbered amount Due to Other Funds (GL 3114.XXXX) in the related
fund.
______ 10. For Prepayments to the Architecture Revolving Fund (GL 1730) and corresponding
Reserve for Prepaid Items (GL 5330), fund number 0602 is shown as the subsidiary
number.
______ 11.For Allowance for Uncollectible Accounts (GL 1390) and Provision for Deferred
Receivables (GL 1600), subsidiary numbers are shown reflecting the general ledger
account number for the related receivable preceded by a zero.
______ 12.Prepayments to the Service Revolving Fund (GL 1730.0666) are not included on the
report.
______ 13.Debit and credit signs for encumbrances are the same as the related accruals.
______ 14.Encumbrances reported for assets and liabilities do not exceed the related accruals.
______ 15.Re m in d e r : For encumbrances funded by reimbursements, encumbrances are
reported for the reimbursement account and corresponding receivable account.
______ 16.Accruals are not reported for Encumbrances (GL 6150) and Reserve for
Encumbrances (GL 5350).
______ 17.Accruals and/or encumbrances to accounts not preprinted on Form 571C are posted
to Form 571D.
______ 18.No expenditure or transfer accruals are reported for reverted appropriations that will
not be revived by SCO in the current year.
______ 19.Accruals for abatements or reimbursements to reverted appropriations are credited to
Refunds to Reverted Appropriations. The fiscal year should be prior year.
______ 20.Accruals on Forms 571A, 571B, and 571A/B agree with column totals on Report
No.2. (The Deferred Credits column may contain accruals for more than one general
ledger account, which should be included on these forms as separate entries.)
______ 21.Accruals on Forms 571A, 571B, and 571A/B agree with the general ledger account
balances on the Post-Closing Trial Balance (Report No. 8) and the Pre-Closing Trial
Balance (Report No. 7), excluding the nominal accounts and Fund Balance--Clearing
or amounts already on the Controller’s balances.
______ 22.Accruals on Forms 571C and 571D agree with the Net Total Accruals Per Agency
column on Report No. 2, but with the opposite signs.
______ 23.For Revenue Collected in Advance (GL 3410) or Reimbursements Collected in
Advance (GL 3420), the accrual amount does not include amounts previously
remitted to the SCO; the amount reported should only include the amount remaining
in General Cash as of June 30.
______ 24.Agency General Cash (GL 1110) has a debit balance.
______ 25.General Ledger account number agrees with account description.
______ 26.Surplus Money Investment Fund (SMIF) quarterly or semi-annual interest earned as
of June 30 is accrued.
______ 27. For every amount, there is a “D” or “C” listed in the “D/C” column.
______ 28. Explain abnormal balances.
______ 29.No accruals are posted for the following: Categories 94, 95, 96, 98 and 99.
Program 99 has a zero balance.
Accrual Worksheet (Report No. 2):
______ 1. Column totals agree with the general ledger account balances on Report No. 8 and
Report No. 7, excluding the nominal accounts and Fund Balance--Clearing. (The
Deferred Credits column on Report No. 2 may contain accruals for more than one
______ 2.
______ 3.
______ 4.
______ 5.
______ 6.
general ledger account.)
For Revenue Collected in Advance (GL 3410) or Reimbursements Collected in
Advance (GL 3420), the amount reported does not include the amounts previously
remitted to the SCO; the amount reported should only include the amount in General
Cash.
Prepayments to Other Funds (GL 1730) and Advances to Other Funds (GL 2120) are
included on Report No. 2.
Provision of Deferred Receivables, Revenue Collected in Advance, Reimbursements
Collected in Advance, Uncleared Collections, and the Revolving Fund Adjustment
lines should net to zero in the Net Total Accruals per Agency column.
For shared funds, the grand total agrees with Fund Balance--Clearing (GL 5570) on
Report No. 8.
The grand total agrees with the total “Apply Current Year Accruals” on the
Reconciliation of Agency Accounts with Transactions per State Controller (Report
No. 15).
Adjustments to Controller’s Accounts (Report No. 3):
______ 1. For governmental cost funds, the amounts reported should be the adjustments
submitted to the SCO after July 1 that are needed to correct the account balances on
the SCO cash basis records as of June 30.
______ 2. For nongovernmental cost funds, the amounts reported should be the adjustments to
the following general ledger accounts that are needed to bring the agency’s balances
into agreement with the SCO cash basis records as of June 30 for: Cash in State
Treasury (GL 1140), Deposits in Surplus Money Investment Fund (GL 1210),
Prepayments to Other Funds (GL 1730), and Advances to Other Funds (GL 2120).
______ 3. Agency name, organization code, fund name, and fund number appear on every
page.
______ 4. All amounts appear in dollars and cents and without dollar signs.
______ 5. Amount column is left blank for accounts without adjustments.
______ 6. Total debits equal total credits.
______ 7. Credit amounts appear without brackets or minus signs.
______ 8. General Ledger account numbers are the lowest level from the Uniform Codes
Manual.
______ 9. For adjustments to Due From Other Funds (GL 1410) and Due To Other Funds (GL
3114), subsidiary numbers are shown reflecting the fund number of the other fund
and agency involved.
______ 10.For Allowance for Uncollectible Accounts (GL 1390) and Provision for Deferred
Receivables (GL 1600), subsidiary numbers are shown reflecting the general ledger
account number for the related receivable preceded by a zero.
______ 11.For governmental cost funds only, adjustments to accounts not preprinted on Form
576B are posted to Form 571D.
______ 12.For governmental cost funds only, no adjustments are reported for reverted
appropriations that will not be revived by SCO in the current year.
______ 13.Attachments explaining the adjustments (e.g., copy of the SCO Transaction Request
form) accompany the Report No. 3, with each adjustment on the Report No. 3 crossreferenced to the appropriate attachment.
______ 14.The adjustments on the Report No. 3 agree with the attachments.
______ 15.Font size for accounts and amounts is no smaller than 10.
Revisions to Year-End Reports:
______ 1. This report contains the revisions needed to correct the amounts previously
submitted on Report Nos. 1, 3 (GC Funds) or 7 (NGC Funds). Do not submit
another complete set. Submit only the reports affected by the change(s). For
nongovernmental cost funds, the amount on the revision form should only be the
difference between the original amount as reported for a specific GL account on the
original Pre-closing Trial Balance (Report No. 7) and the correct amount.
______ 2. The amounts on this report, plus the amounts on the Report Nos. 1 and 3 that were
originally submitted to the SCO, agree with the agency’s revised balances.
______ 3. Agency name, organization code, fund name, and fund number appear on every
page.
______ 4. All amounts appear in dollars and cents and without dollar signs.
______ 5. Total debits equal total credits.
______ 6. Credit amounts appear without brackets or minus signs.
______ 7. General ledger account numbers are the lowest level from the Uniform Codes
Manual.
______ 8. For revisions to Due From Other Funds (GL 1410) and Due To Other Funds (GL
3114), subsidiary numbers are shown reflecting the fund number of the other fund
involved.
______ 9.For Allowance for Uncollectible Accounts (GL 1390) and Provision for Deferred
Receivables (GL 1600), subsidiary numbers are shown reflecting the general ledger
account number for the related receivable preceded by a zero.
______ 10.Attachments explaining the revisions accompany this report with each adjustment on
the report cross-referenced to the appropriate attachment.
Final Statement of Revenue (Report No. 4):
______ 1. Only current year revenue is reported.
______ 2. Revenues agree with the current year revenues on Report No. 15.
______ 3. Total revenue agrees with current year revenue (GL 8000) on Report No. 7.
______ 4. Accruals agree with Report No. 1, Forms 571C and 571D.
______ 5. Adjustments to Controller’s Accounts agree with Report No. 3, Form 576B.
Final Reconciliation of Controller’s Accounts With Final Budget Report/Agency Records
(Report No. 5):
______ 1. Preprinted amounts are not altered.
______ 2. If the agency does not agree with any preprinted amount, a footnote is provided to
indicate the amount per the agency’s records.
______ 3. All amounts appear in dollars and cents.
______ 4. Adjustments to Controller’s accounts agree with Report No. 3, Form 576B.
______ 5. Accruals agree with Report No. 1, Forms 571C and 571D.
______ 6. Adjustment to Controller’s accounts and accruals are posted to both the expenditure
column and the appropriation balance column.
______ 7. Executive Orders and/or Budget Revisions approved by the Department of Finance
______
______
______
______
by June 30 but not yet recorded on the Controller’s records are summarized on the
Pending Budget Revisions, Allocation Orders, Executive Orders line in the
appropriation balance column.
8. Allocation orders not yet recorded on the Controller’s records as of June 30 are
summarized on the Pending Budget Revisions, Allocation Orders, Executive Orders
line in the appropriation balance column.
9. Include support documentation for amounts reported as in increase/decrease
on the Pending Budget Revision, Allocation Order, or Executive Order line of the
Final Reconciliation with Controller’s Accounts with the Final Budget Report
(Report No. 5), in the form of a copy of an executive order, allocation order, or
budget revision.
10. Expenditures agree with the corresponding expenditures on Report No. 15.
11. Individual and total appropriation balance is zero or a credit amount.
Pre-Closing Trial Balance (Report No. 7):
______ 1. All amounts appear in dollars and cents and without dollar signs.
______ 2. Amount column is left blank for accounts without amounts.
______ 3.
Re m in d e r
Use “GLAN” as the column heading for the general ledger account
numbers.
______ 4. Total debits equal total credits.
______ 5. Credit amounts appear without brackets or minus signs.
______ 6. General ledger account numbers are the lowest level from the Uniform Codes
Manual.
______ 7. For Due From Other Funds (GL 1410) and Due To Other Funds (GL 3114),
subsidiary numbers are shown reflecting the fund number of the other fund involved.
______ 8. For Prepayments to the Architecture Revolving Fund (GL 1730) and corresponding
Reserve for Prepaid Items (GL 5330), fund number 0602 is shown as the subsidiary
number.
______ 9. A four-digit org code subsidiary number is provided for Due From Other
Appropriations (GL 1420) and Due To Other Appropriations (GL 3115).
______ 10. For Allowance for Uncollectible Accounts (GL 1390) and Provision for Deferred
Receivables (GL 1600), subsidiary numbers are shown reflecting the general ledger
account number for the related receivable preceded by a zero.
______ 11. Encumbrances (GL 6150) and Reserve for Encumbrances (GL 5350) are not shown
on this report.
______ 12. For non-shared funds, Cash in State Treasury (GL 1140) should be a debit
balance. If a credit balance, a footnote is provided with an explanation.
______ 13. A footnote is provided disclosing the terms of any loan or interest payment(s) that
will be repaid within the year.
Federal Trust Fund:
______ 1. Due From Federal Government (GL 1510) is used only in the Federal Trust Fund, or
any other fund in which federal monies are directly deposited.
______ 2. Revenue should equal expenditures; inflows must equal outflows. All nominal
accounts net to ZERO.
______ 3. Fund Balance-Unappropriated (GL 5530) must be zero unless money is being
returned to the federal government in the upcoming fiscal year.
______ 4. A credit balance in GL 5530 is explained in a footnote. A balance in this account is
an automatic disqualifier from achieving the certificate.
______ 5. A debit balance in GL 5530 is an overdraft that must be corrected prior to submitting
reports. A balance in this account is an automatic disqualifier from achieving the
certificate.
______ 6. Cash in State Treasury (GL 1140) must equal total of appropriation control “C”
accounts and grant account (1944) “C” accounts.
Post-Closing Trial Balance (Report No. 8):
______ 1. Asset and liability amounts agree with Report No. 7.
______ 2. For non-shared funds, Fund Balance-Unappropriated (GL 5530) has a credit balance
or zero balance.
______ 3. An explanation is provided for any deficit (debit) Fund Balance-Unappropriated
(GL 5530).
Analysis of Change in Fund Balance (Report No. 9):
______ 1. The beginning fund balance agrees with the ending fund balance from the previous
year’s Report No. 9.
______ 2. A footnote is provided to explain adjustments that changed the previous year’s
ending fund balance.
______ 3. Receipts and disbursements agree with Report No. 7.
______ 4. The ending fund balance agrees with the fund balance on Report No. 8.
______ 5. The fund balance for the Federal Trust Fund is zero.
Report of Bank Accounts Outside the Treasury System (Report No. 14):
______ 1. Only one report has been prepared for the agency. Use Form STD 445, revised 6-98.
_____ 2. Indicate on each certification letter which fund’s statement will include the
Report No. 14 for your agency.
______ 3. Agency name and organization code appear on the report.
______ 4. If there are no accounts outside the State Treasury, this is indicated on the Report
No. 14, as “No Accounts Outside the State Treasury” or as “No Activity to Report”
on the certification letter.
Reconciliation of Agency Accounts With Transactions Per State Controller (Report No.
15):
______ 1. All amounts appear in dollars and cents.
______ 2. Amounts in the Transactions Per Controller column agree with the balances on the
Controller’s records as of June 30.
______ 3. Amounts reflected in the Reverse Prior Year Accruals and Reverse Prior Year
Adjustments to Controller’s Accounts columns agree with the amounts reflected in
the Apply Current Year Accruals and Apply Current Year Adjustments to
Controller’s Accounts columns, respectively, on the previous year’s Report No. 15.
______ 4. Amounts reflected in the Reverse Prior Year Adjustment Made by SCO agree with
the amounts in the SCO’s Prior Year Accrual Summary report, but with the opposite
signs.
______ 5. Amounts reflected in the Apply Current Year Accruals column agree with the
accruals on Report No. 2, but with the opposite signs.
______ 6. Amounts reflected in the Apply Current Year Adjustments to Controller’s Accounts
column agree with the adjustments on Report No. 3.
______ 7. Total of the left side of the report agrees with the total of the Transactions for
Agency Accounts columns on the right side of the report.
______ 8. Totals in the Transactions for Agency Accounts columns agree with the nominal
account balances in Report No. 7.
______ 9. For shared funds, total of the Apply Current Year Accruals column agrees with the
Fund Balance--Clearing (GL 5570) amount on Report No. 8 and the grand total on
Report No. 2, but with the opposite sign.
Statement of Changes in General Fixed Assets (Report No. 18):
______ 1. A separate report has been prepared for each fund, except for proprietary and
fiduciary funds that were acquired with non-General Fund monies. Indicate on each
certification letter which fund’s statement will include the Report No. 18 for your
agency. Also, check the SAM manual for updates on the new reporting
requirements for intangible assets as prescribed by GASB 51.
______ 2. Beginning balances agree with the previous year’s ending balances.
______ 3. A footnote is provided if an adjustment to the beginning balance is needed.
______ 4. Ending balances are debit amounts.
Statement of General Fixed Assets (Report No. 19):
______ 1. Total of all general fixed assets of the agency is reflected in the report.
______ 2. Ending balance agrees with the total ending balances on all Report No. 18’s. Also,
check the SAM manual for updates on the new reporting requirements for intangible
assets as prescribed by GASB 51.
______ 3. Indicate on each certification letter which fund’s statement will include the
Report No. 19 for your agency.
Statement of Financial Condition (Report No. 20):
______ 1. Amounts agree with Report No. 8.
Statement of Contingent Liabilities (Report No. 22):
______ 1. Amounts on this report are not reflected in any general ledger account.
Appendix 9
FIRMS DATA INTEGRITY CERTIFICATION FORM –
FOR CHANCELLOR’S OFFICE ONLY
California State University
Office of the Chancellor
FIRMS Data Integrity Certification Form
Campus: ________________________________
Date:
___________________________
Name: __________________________________
Phone Number: ___________________________
In accordance with Executive Order 1000 “Delegation of Fiscal Authority and
Responsibility”, I hereby certify that the financial data submitted through FIRMS is a true
and
correct
representation
of
the
financial
condition
of
the
_________________________ campus, and reconciles to all other external financial
reports submitted to the State Controller’s Office, including SAM99 and SAM07, for the
fiscal year ended June 30, 20XX. I understand that if we submit revised reports to the
State Controller’s Office, we also need to notify the Chancellor’s Office and resubmit the
FIRMS data.
This certification applies to all funds administered by the campus including funds held
outside the state treasury and auxiliary organizations.
Signature: ________________________
Chief Financial Officer
Appendix 10
TABLE OF FIXED ASSET AND ACCUMULATED
DEPRECIATION/AMORTIZATION OBJECT CODES
TABLE OF FIXED ASSET AND ACCUMULATED
DEPRECIATION OBJECT CODES
Capital Assets
Land & land improvements
Buildings & building improvements
Improvements, other than buildings
Equipment
CWIP
Infrastructure
Leasehold improvements
Computer software & website - amortizable
Land use rights - amortizable
Land use rights – non-amortizable
Patents, copyrights & trademarks amortizable
Patents, copyrights & trademarks – nonamortizable
Licenses & permits – amortizable
Licenses & permits – non-amortizable
Other intangible assets – amortizable
Other intangible assets – non-amortizable
Internally generated intangible assets in
progress
Library books and materials
Works of art & historical treasures
Accumulated Depreciation/Amortization
Buildings & building improvements
Improvements, other than buildings
Equipment
Infrastructure
Leasehold improvements
Computer software & website
Land use rights
Patents, copyrights & trademarks
Licenses & permits
Other intangible assets
Library books and materials
Works of art & historical treasures
FIRMS Object Code
110001
110002
110004
110006
110008
110009
110011
110021
110023
110025
110026
110028
110029
110031
110032
110034
110035
190020
190030
110003
110005
110007
110010
110012
110022
110024
110027
110030
110033
190021
190031
Appendix 11
TEMPLATE: SCHEDULE OF FIXED ASSETS –
NONGOVERNMENTAL FUNDS
Instructions: Provide capital asset cost and accumulated depreciation data by state fund. Fixed assets include items with a value of $5,000 or more and a life exceeding 1 year.
The data provided on this worksheet must tie to the data provided on Reports 18 & 19.
SCHEDULE OF FIXED ASSETS - PROPRIETARY AND FIDUCIARY FUNDS
6/30/20XX
Campus Name:
State Fund Number
State Fund Name
573
State University
Cont. Ed. Revenue
Fund
575
576
580
State College Dorm
Calif. State Univ.
Calif. State
Bldg. Maint. & Equip. Dorm Construction University Dorm Rev.
Fund
Fund
Res. Fund
581
Calif. State
University Facility
Revenue Fund
583
State University
Parking Revenue
Fund
839
Cal State University
Lottery Ed. Fund
947
Calif. State
University Special
Proj. Fund
948
Calif. State
University Trust
Fund
Tangible assets
Land & land improvements
Works of art/historical treasures
Construction work-in-progress
Buildings & building improvements
Improvements other than buildings
Infrastructure
Libraries
Equipment
Other fixed assets
Intangible Assets
Computer software - amortizable
Land use rights - amortizable
Land use rights - non- amortizable
Patents, copyrights & trademarks - amortizable
Patents, copyrights & trademarks - non-amort.)
Other intangible assets - amortizable
Other intangible assets - non-amortizable
Internally generated intangible assets in prog.
Accumulated depreciation/amortization:
Buildings & building improvements
Improvements other than buildings
Infrastructure
Libraries
Equipment
Other fixed assets
Computer software
Land use rights
Patents, copyrights & trademarks
Other intangible assets - amortizable
Net
0
0
0
0
0
0
0
0
0
Appendix 12
GLOSSARY OF TERMS
Abbreviation
204 Form
Term
Vendor Data Record
Definition
Form used to collect vendor data necessary for tax and other
reporting requirements. No payments can be made to
individuals or businesses without completion of the 204
form.
AB
Assembly Bill
ABC
Activity Based Costing
A piece of legislation introduced in the California Assembly,
numbered according to date of introduction.
A methodology that is used in determining the one true cost
of providing products and services in organizations.
ACH
Automated Clearing
House
Electronic clearing and settlement system for exchanging
electronic transactions among participating depository
institutions. Such electronic transactions are substitutes for
paper checks and are typically used to make recurring
payments such as payroll or loan payments.
ACR
Assembly Concurrent
Resolution
A resolution passed by the California legislature that
expresses its intent, without the force of law. However, the
University typically attempts to be responsive to the content
of an ACR.
AD
Accounting Department
Coded Memorandum
A coded memorandum to campuses notifying them of
important information that may include systemwide
deadlines, instructions on a specific process or a change in
systemwide accounting policy.
ADB
Average Daily Balance
The sum of the daily outstanding balances divided by the
number of days covered in the cycle to give an average
balance for that period. This amount is multiplied by a
constant factor to give an interest charge. The resultant
interest is the same as if interest was charged at the close of
each day, except that it only compounds (gets added to the
principal) once per month. It is the simplest of the four
methods of calculating interest.
ADNOAT
Accounting Department
Notice Of Accounting
Transaction
A coded memorandum to campuses requiring specific
accounting transactions to be recorded.
AE
Auxiliary Enterprise
Activities ancillary to the instructional process funded from
the collection of a specific fee authorized in the Education
Code. The revenues of the program may or may not be
pledged to repay debt. Current auxiliary enterprises include
student housing, campus parking, student union facilities and
campus health care facilities.
Abbreviation
AO
Term
Allocation Order
Definition
Vehicle for distribution or de-allocation of budget balances
for appropriated funds. Used for initial base budget
allocations, payroll (CPA) transactions to fully expend the
current year's General Fund, capital outlay and dormitory
construction.
AOA
Auxiliary Organization
Association
An organization composed of auxiliary organizations on
CSU campuses. It works to facilitate the role of individual
auxiliaries on their respective campuses by providing the
auxiliaries with the resources and services that enable them
to be more effective.
AOR
Auxiliary Organization
Separate legal entities authorized in the Education Code to
provide essential services to students and employees. They
operate in association with campuses pursuant to special
written agreements, and are authorized to perform specific
functions that contribute to the educational mission of the
campus. Examples of auxiliary organizations are student
body organizations, student union operations, bookstores and
other commercial activities and foundations providing
research and sponsored educational projects and/or
development activities. Auxiliary organizations must be selfsupporting and do not receive funding from General Fund
sources.
APP
Appropriation
Funds provided from the state through the annual budget act.
ARRA
American Recovery and
Reinvestment Act of 2009
An economic stimulus package enacted by Congress in
February 2009. In fiscal years 08/09 & 09/10, the CSU was
awarded stimulus funds to support salary costs associated
with the instruction and educational support services of
students. Other ARRA grant funding has also been awarded
unrelated to the support of CSU salary costs.
AS OR ASI
Associated Students Inc.
The organization of elected and appointed representatives of
the student body. A separate, and varying, fee is charged to
support the activities of these auxiliary organizations.
AY
Academic Year
An annual period beginning with the fall term and ending
with the spring term. For campuses on a year-round quarter
system, a total of any three quarters of approximately the
same length.
BANs
Bond Anticipation Notes
Short-term debt instruments issued in anticipation of longer
debt being issued. In the case of the CSU, BANs are issued
in support of the CSU’s commercial paper program.
CABO
Chief
Administrative/Business
Officers
A group consisting of the senior financial officers from each
of the campuses, which serves in an advisory capacity to the
CFO of the system. Both FOA and PSSO are subsidiaries of
CABO.
Abbreviation
CCC
Term
California Community
Colleges
Definition
The term used to refer collectively to all the community
colleges in California.
CDIP
Corporate Data Integrity
Program
A comprehensive system of program derivation rules and
combination edits designed to standardize systemwide
financial reporting products.
CERF
Continuing Education
Revenue Fund
Continuing education provides an increasingly broad
spectrum of educational services to public and private
agencies, as well as to a large number of persons who seek
advanced educational training to help them increase their
occupational competency or to otherwise enrich their lives.
Courses and programs include both credit and non-credit
instruction and may be administered through CERF or the
Continuing Education Trust Fund. Participants do not need to
be matriculated students.
CFA
California Faculty
Association
CA Multiple Award
Schedule
The collective bargaining union that represents the faculty at
the CSU campuses.
A contract negotiated by the state Department of General
Services offering discounts to all eligible state agencies for
specific goods or services.
CMO
Cash Management
Operations
A function within the Resource Management area of
Financial Services responsible for the movement and
tracking of the CSU's cash, its banking services, and the
distribution of investment income.
CMS
Common Management
System
A project intended to establish a target administrative
environment for all CSU campuses by using a common suite
of applications software with a shared data center.
COLD
Subject matter group within the CSU.
CP
Council of Library
Directors
Commercial Paper
CPA
Central Payroll Activity
CPDC
Capital Planning, Design
and Construction
California Postsecondary
Education Commission
Monthly transaction to fund payroll activity initiated by Cash
Management Operations.
The department of the chancellor’s office that manages the
capital construction program for all campuses.
Established in 1974 as the planning and coordinating body
for higher education in the state of California. The
Commission provides the legislative and the executive
branches of government with advice and information about
major policy and planning issues concerning education
beyond high school
CMAS
CPEC
CPEP
Commercial Paper
Equipment Program
A short-term financing vehicle used to finance DRF projects
during the construction period to lower cost of borrowing.
The commercial paper program that provides equipment
financing to campuses.
Abbreviation
CPO
Term
Cash Posting Order
Definition
Transaction notice initiated by Cash Management Operations
to transfer cash balances between or within CSU banking
institutions and SWIFT agency accounts.
CY
College Year
Definition depends on the context in which the acronym is
being used. College year is typically used regarding
enrollment; calendar year can be either academic-related or
fiscal-related; and current year typically refers to budget or
fiscal issues.
The purchasing and contracting agency for state agencies.
While CSU has its own contracting authority there continues
to be some interaction with DGS.
Calendar Year
Current Year
DGS
Department of General
Service
DOF
Department Of Finance
The executive control agency of state government
responsible for advising the Governor on all fiscally-related
issues.
DRF
Dormitory Revenue Fund
Proceeds from bond sales to support auxiliary enterprise
activities are deposited in the DRF in accordance with the
CSU Bond Act of 1947.
ECM
Enhanced Capital
Management
Electronic Funds Transfer
See SRB
Environmental Health &
Safety
Environmental Impact
Report
Each campus has at least one officer designated to manage
this aspect of risk management.
The California Environmental Quality Act (CEQA) requires
all public agencies to disclose any significant adverse impact
that a proposed capital outlay project or lease may have upon
the environment. The process/document which evaluates the
potential impact is called an EIR.
EO
Executive Order
A policy statement issued by the Chancellor that governs
activity at the campuses.
EOP
Educational Opportunity
Program
An admissions and retention program for low-income
undergraduate students who are disadvantaged because of
economic and educational backgrounds. There is a financial
assistance component to the program.
ERSS
Enrollment Reporting
Student Systems
The system used to collect and report enrollment data for the
campuses and system. Statistical reports are generated from
this data.
F&A
Facilities and
Administrative Costs
Overhead costs charged to a federal grant. The overhead rate
is calculated in accordance with regulations promulgated by
the Office of Management and Budget (OMB), part of the
executive branch of the federal government.
EFT
EH&S
EIR
The transfer of money between accounts by electronic
systems such as automated teller machines (ATMs), and
electronic payment of bills.
Abbreviation
FASB
Term
Financial Accounting
Standards Board
Definition
The rulemaking body for non-governmental accounting
standards.
FBC
Fund Balance Clearing
An account in the equity account group used to record each
agency’s balance in a State (SCO) fund maintained at the
CO. This account is excluded for the purpose of calculating
the current retained earnings balance in non-governmental
funds.
FIRMS
Financial Information
Record Management
System
The CSU corporate standard used to ensure compliance with
reporting requirements for financial information. It includes a
uniform financial accounting classification and reporting
structure. FIRMS does not include data elements that
campuses need in operational systems to meet local day-today needs.
FNAT
Fund Attribute Key
FNAT refers to the PeopleSoft Fund Attribute key that is
assigned to a PeopleSoft fund when it is first created. The
key is used to assign various State and CSU attributes to the
fund. These attributes are used for external reporting
requirements with the State, FIRMS and GAAP.
FOA
Financial Officers
Association
An organization composed of the Associate (Assistant) Vice
President, Accounting, or Budgeting Officer from each of the
CSU campuses. Its primary mission is to plan, develop and
communicate new and improved policies and procedures
related to accounting and budgeting issues and facilitate
personal and professional development and training for
financial staff on the campuses.
FSAC
Financial Standards
Advisory Committee
This CSU-representative group establishes the rules,
standards, and financial accounting and reporting models for
all campuses and related entities within the CSU system.
FTE
Full Time Equivalent
Positions
The total number of full-time employees plus the full-time
equivalent of the part-time employees. The amounts are
calculated and fed from Peoplesoft Human Resources to
Peoplesoft Finance to report the amounts quarterly to the
Systemwide Financial Reporting group as part of the FIRMS
submission.
FTEF
Full Time Equivalent
Faculty
Sum of the position fractions of individual faculty members.
For example, two part-time faculty working halftime
comprise one full-time equivalent faculty.
FTES or just
FTE
Full Time Equivalent
Student
A unit of measure equal to 15 semester or quarter units per
term. FTE is reached by dividing total semester or quarter
hours by 15.
FUG
Finance Users Group
CSU team that advises on the implementation of Peoplesoft
financial software.
Abbreviation
FY
Term
Fiscal Year
Definition
The 12-month period beginning July 1 and ending the
following June 30.
GA
Gift Annuity
A contract between a CSU foundation and the donor. The
donor receives an income for life and upon their death the
gift goes to the foundation.
GAAP
Generally Accepted
Accounting Principles
The campuses of the CSU maintain their financial records
and reports on the legal basis of accounting, which is
required reporting for the State. The legal basis of accounting
is not considered GAAP in that the accrual basis of
accounting is not utilized on a consistent basis. In order to
prepare annual financial statements in accordance with
GAAP, campuses must perform several conversion steps.
GASB
Governmental Accounting The rulemaking body for governmental accounting
Standards Board
standards.
GF
General Fund
The State General Fund is used as the major funding source
for education (K - 12 and higher education), health and
welfare programs, youth and adult correctional programs,
and tax relief. The primary sources of revenue for the
General Fund are the personal income tax, sales tax, and
bank and corporation taxes.
HEUG
Higher Education Users
Group
An affiliate group of staff within higher education that
implemented the PeopleSoft enterprise applications –
Finance, HR and Student. The annual conference is called the
Alliance and brings thousands of higher ed users together to
network and share best practices.
IDL
Industrial Disability
Leave
Integrated Postsecondary
Education Data System
Long-term workers' compensation
IRA
Instructionally Related
Activity
A campus fee used to support student activities related to
instruction (e.g., intercollegiate athletics, creative arts
performances, student publications, forensics)
ISO
Information Security
Officer
Postion responsible for ensuring the security of automated
systems.
ITAC
Information Technology
Advisory Council
A CSU subject matter interest group composed of a senior
information technology officer from each campus.
IPEDS
IPEDS is the core postsecondary education data collection
program for the National Center for Education Statistics.
Data are collected from all primary providers of
postsecondary education in the country in areas including
enrollment, program completion, graduation rates, faculty,
staff, finances, institutional prices, and student financial aid.
Abbreviation
JPA
Term
Joint Powers Authority
Definition
An institution permitted under California law where two or
more public authorities operate collectively. A JPA is distinct
from the member authorities. They have separate operating
boards of directors, and these boards can be given any of the
powers inherent in all of the participating agencies. In setting
up a JPA, the constituent authorities must establish which of
their powers the new authority will be allowed to exercise.
LAIF
Local Agency Investment
Fund
An investment vehicle available to local government
agencies, including auxiliary organizations. It is managed by
the State Treasurer and provides low risk, short-term
earnings on funds invested.
LAO
Legislative Analyst’s
Office
An independent state agency that advises the legislature on
fiscal and policy issues.
LCD
Labor Cost Distribution
A process that distributes salary and benefit costs by FIRMS
CSU / State fund. CSU payroll is processed with the SCO in
one fund; however, it is necessary for CSU to assign costs to
the CSU / State fund that incurs the salary and benefit costs
for internal campus and systemwide analyses and reporting
purposes.
LF
Lottery Fund
Funds derived from the California State Lottery to
supplement money allocated for the education of pupils and
students in public education in California.
MOU
Memorandum of
Understanding
Management Personnel
Plan
An expression of the terms of agreement and responsibilities
of the parties to a contract.
The MPP was and is designed to be a flexible personnel
program consisting of four very broad generic classification
levels (Administrator I, II, III and IV) and correspondingly
broad salary ranges, used for management and supervisory
employees with the CSU.
Modified Total Direct
Costs
National Association of
College and University
Business Officers
A method of computing indirect costs for Federal grants, also
referred to as the Long Form.
A nonprofit professional organization representing chief
administrative and financial officers at more than 2,500
colleges and universities across the country. Over two-thirds
of all institutions of higher learning in the United States are
members. NACUBO's mission is to promote sound
managment and financial practices at colleges and
universities. The NACUBO program codes provide
functional classification of financial activities for external
reporting purposes.
Non-Industrial Disability
Insurance
Wage supplement for workers not able to work due to a nonwork related disability.
MPP
MTDC
NACUBO
NDI
Abbreviation
NRA or
NRAT
Term
Non-Resident Alien (or
Non-Resident Alien Tax)
Definition
Individuals who do not qualify as U.S. residents according to
federal regulations, but may still be subject to taxation on
payments made to them.
OperFnd
CSU Operating Fund
A government fund established by the CSU to account for all
transactions of a campus that are not accounted for in another
CSU fund group (see EO 1000).
OUA
Office of the University
Auditor
Procurement Card
The CSU's internal audit function.
PERB
Public Employment
Relations Board
A quasi-judicial administrative agency charged with
administering the collective bargaining statutes covering
employees of California's public schools, colleges, and
universities, employees of the State of California, and other
public agency employees.
PFA
Plan of Financial
Adjustment
Allows agency to pay out of one appropriation and then
identify costs properly belonging to other appropriations. The
State Controller transfers these expenditures from the
originally charged appropriation to the alternately charged
appropriation upon request by the campus or CO (TC-36).
Prod
Productivity
ProR
Pro Rata
Increased efficiency or reduced costs per FTES within the
campus.
Sharing of general funded central service costs by funds
other than General Fund. In general, non-billable funds are
those whose source of revenue is the General Fund or a
Federal fund. Billable funds are those that are funded by
special revenue sources such as continuing education fees,
parking fees, or housing fees.
PS
PeopleSoft
The software selected to manage the CMS project and
administrative work environment.
PSSO
Procurement and Support
Services Officers
A systemwide group, similar to FOA, composed of the senior
purchasing/contracting officers at each campus, which
advises CABO on purchasing and related issues.
QI
Quality Improvement
A program in place at most of the campuses, supported by a
team of staff at the Chancellor’s Office, that promotes
continuous quality and productivity improvement in the
California State University.
RA
Remittance Advice
Notification to the SCO to record cash transactions to an
agency on account at the SCO (TC-47 ).
P-Card
A commercial credit card issued to employees through a
bank or other financial institution to be used to simplify the
purchase of low dollarvalue goods and services.
Abbreviation
Reim
Term
Reimbursements
RFP
Request for Proposals
RMP
Revenue Management
Program
SAM 99
SB
State Administrative
Manual Report #99
Senate Bill
SCO
State Controller's Office
SEOG
Supplemental Educational
Opportunity Grant
A federal financial aid program.
SFO
Systemwide Financial
Operations
A department with the Business and Finance division of the
CO that handles systemwide accounting activities (SRB,
Lottery, Capital Projects, etc.)
SFR
Systemwide Financial
Standards and Reporting
Sabbatical Leave
A department with the Business and Finance division of the
CO that manages GAAP and other financial reporting issues.
A paid leave of absence by a faculty member granted in
accordance with a faculty contract or policy.
The primary investment vehicle for cash balances in State
operating funds. It is managed by the State Treasurer and
provides low risk, short-term earnings on funds invested.
SL
Definition
The cost of services provided by a university which is paid
by a sponsoring source (e.g., the cost of police service paid
by the General Fund for an event is reimbursed by an
auxiliary enterprise or organization or from an outside
source).
A document issued by an organization to elicit bids from
potential vendors for a good or a service.
In 2006 the Education Code was amended to allow the CSU
to deposit fee money into a locally held trust. RMP refers to
the implementation of business practices aimed at managing
student fee revenues in the CSU Trust Fund.
A computer-generated analysis comparing campus financial
records to State Controller accounts.
A piece of legislation, introduced in the California Senate,
numbered according to date of introduction.
The State Controller is the Chief Financial Officer for the
state. The State Controller's Office acts as a control agency
for disbursement and reconciliation of State funds and
appropriations.
SMIF
Surplus Money
Investment Fund
SRB
Systemwide Revenue
Bond
A long-term debt management program designed to reduce
overall costs and maximize capacity limits. Uses a broad,
multi-source pledge for all bonds, including auxiliary
enterprise and auxiliary organization capital projects.
STO
ICSUAM
State Treasurer’s Office
Integrated California State
University Administrative
Manual
The state’s cash management office.
Codified policy statements about operations within the
university.
SUF
State University Fee
A systemwide fee that must be paid by all students who
enroll in or attend the university.
Abbreviation
SUG
Term
State University Grant
Definition
A financial aid program unique to the CSU which provides
grants to offset the impact of fee increases for eligible
students. CSU sets aside one-third of incremental State
University Fee revenue from enrollment growth and fee
increases to address a continuing shortfall in student financial
aid.
SWAT
Systemwide Allocation
Transfer
A transfer of cash by the systemwide Budget Office to a
campus agency; replaces General Fund Supplemental
Allocation Orders.
SWIFT
Systemwide Investment
Fund — Trust
Internal service fund managed by the CMO to record and
maintain investment account activity for all CSU agency
cash and cash equivalents.
TSC
Technology Steering
Committee
A presidentially-led advisory group focused on all
technology issues, including implementation of the CSU’s
strategic plan.
UBIT
Unrelated Business
Income Tax
Unemployment Insurance
Federal income taxes levied on activities that are not directly
related to the mission of the university.
A program that pays employees when they have been laid
off. Campuses pay funds into the program.
WACUBO
Western Association Of
College And University
Business Officers
A membership organization for university business officers.
This is one of four regional associations of the national
organization. Geared toward professional development and
resource/information sharing.
WFB
Wells Fargo Bank
YRO
Year Round Operations
Commercial bank providing depository and disbursement
services for CSU agencies.
The initiative to move all CSU campuses to a year-round
calendar of state-supported course offerings as one means to
address the anticipated enrollment demand during the next
decade.
UI
Appendix 14
TEMPLATE: REPORT OF BANK AND/OR SAVINGS AND
LOAN ASSOCIATION ACCOUNTS OUTSIDE THE TREASURY
SYSTEM (SCO REPORT 14)
Report of Bank and/or Savings and Loan Association
Accounts Outside the Treasury System
(Report No. 14)
Purpose:
The Report of Bank and/or Savings and Loan Association
Accounts Outside the Treasury System (Report No. 14)
provides the balances of accounts outside the Centralized
State Treasury System.
Specific Instructions:
Tab 14
Cells J1
Cells J2
Agency Name
Agency Number
State Agency Name/Campus Name
State Agency Number (6XXX)
Cell A-22
Cell A-23
Cell A-24
Depository
ACH Disbursement
Paper Disbursement
Main Depository account number
Main ACH Disbursement account number
Main Paper/Check Disbursment account number
Cell I-21
Checking account balance
(Zero Balance Account)
Should be $0.00
Cell I-26
Pooled Investment Fund
Enter the combined ending BOOK balance for your
campus' Wells Fargo Bank and Systemwide Investment
Fund Trust (SWIFT) account.
Row 49
Signature of campus’s vice president of administration and finance or a higher official
Report 14: Report of Bank/Savings and Loan Association Account Outside the Treasury System
STATE OF CALIFORNIA
Agency Name:
Agency Number:
This report will be required of all State agencies. If no account exists, submit report noted "No accounts
outside State Treasury". Any account in which State money is deposited, as defined by Government
REPORT OF BANK/SAVINGS AND
LOAN ASSOCIATION ACCOUNT
OUTSIDE THE TREASURY SYSTEM
Code 16305.2, and which is not in the centralized State Treasury system will be included in this report.
STD. 445 (REV. 6-98)
(1) Account title and number appearing on
Please return to:
(5) Date of Department of Finance approval (Govt.
bank/savings and loan statement.
State Treasurer's Office
Code 16305.3) or citation if authorized by statute.
(6) Book balance of account as of June 30.
(2) State type of account (savings, checking,
Securities Clearance Section
certificate of deposit, etc.).
P. O. Box 942809
(3) Brief description and purpose of account.
Sacramento, CA 94209-0001
(4) Name and address of depository and branch.
DEPARTMENT NAME AND ADDRESS
FOR FISCAL YEAR ENDED
JUNE 30, 2011
(1)
(2)
(3)
(4)
(5)
(6)
ACCOUNT TITLE AND NUMBER
ACCOUNT TYPE
PURPOSE
BANK/SAVINGS & LOAN
AUTHORITY
BALANCE
[Type in Campus Name]
Checking
Zero Balance Accounts
Wells Fargo Bank
[Type acct #] Depository
Deposit and Disbursement
[Type acct #] ACH Disbursement
to support operations
707 Wil
Wilshire
hi Bl
Blvd
d 13th Fl
Floor
Los Angeles, CA 90017
Maximize Investment
U.S. Bancorp
Title 5 Education Code
$0.00
(a)
XXX
(a)
Section 89721
[Type acct #] Paper Disbursement
TRUSTEES OF THE CALIFORNIA STATE
UNIVERSITY, #0007477440
Pooled Investment
Fund
Title 5 Education Code
800 Nicollet Mall
Section 89721
Minneapolis, MN 55402
I certify (or declare) under penalty of perjury that the foregoing is true and correct and that I have not violated any of the provisions
of Article 4, Chapter 1, Division 4, Title 1, Government Code (commencing with Section 1090).
SIGNATURE
TYPE OR PRINT NAME AND TITLE
TELEPHONE NUMBER
DATE SIGNED
(a) The amount reported in the U.S. Bancorp account represents cash in both Wells Fargo Bank (WFB) and campus' share of its investment balance in the SystemWide
Investment Fund Trust (SWIFT) pool according to their book balance.
Original - STO
Copy - SCO
Copy - CO
Appendix 15
SAM 99 RECONCILIATION REQUIREMENTS
This table is intended to assist campuses in determining for each fund the lowest level at which the reconciliation of the
SAM 99 report to the Agency Reconciliation Report (Tab Run) should be conducted. The four levels represent
sections of the state-provided report. Campuses should perform the reconciliation monthly to ensure an accurate SAM 99
submission at year end.
See legend at bottom of table
SAM 99 RECONCILIATION REQUIREMENTS
SCO
Fund
0001
0001
0001
0036
0036
0189
0189
0377
0377
0574
0574
0574
0658
0658
0658
0660
0660
0660
0705
0705
0705
0782
0782
0785
0785
0785
0791
0791
0791
0794
0794
6028
6028
6028
6041
6041
6041
6048
6048
6048
0505
0505
0573
0573
0575
0575
0576
0576
0576
0578
0578
Description
GENERAL FUND
GENERAL FUND
GENERAL FUND
SPECIAL ACCOUNT FOR CAPITAL OUTLAY
SPECIAL ACCOUNT FOR CAPITAL OUTLAY
ENERGY AND RESOURCES FUND
ENERGY AND RESOURCES FUND
1987 HIGHER EDUC EARTHQUAKE ACCT
1987 HIGHER EDUC EARTHQUAKE ACCT
1998 HIGH EDUC CAP OUT BOND FUND
1998 HIGH EDUC CAP OUT BOND FUND
1998 HIGH EDUC CAP OUT BOND FUND
1996 HIGH EDUC CAP OUT BOND FUND
1996 HIGH EDUC CAP OUT BOND FUND
1996 HIGH EDUC CAP OUT BOND FUND
PUBLIC BUILDINGS CONSTRUCTION FUND
PUBLIC BUILDINGS CONSTRUCTION FUND
PUBLIC BUILDINGS CONSTRUCTION FUND
1992 HIGHER EDUCATION CAPITAL OULAY BOND FUND
1992 HIGHER EDUCATION CAPITAL OULAY BOND FUND
1992 HIGHER EDUCATION CAPITAL OULAY BOND FUND
HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
1988 HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
1988 HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
1988 HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
1990 HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
1990 HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
1990 HIGHER EDUCATION CAPITAL OUTLAY BOND FUND
CALIF LIBRARY CONSTRUCT AND RENOVATION FUND
CALIF LIBRARY CONSTRUCT AND RENOVATION FUND
2002 Higher Education Capital Outlay Bond Fund
2002 Higher Education Capital Outlay Bond Fund
2002 Higher Education Capital Outlay Bond Fund
2004 Higher Education Capital Outlay Bond Fund
2004 Higher Education Capital Outlay Bond Fund
2004 Higher Education Capital Outlay Bond Fund
2006 Higher Education Capital Outlay Bond Fund
2006 Higher Education Capital Outlay Bond Fund
2006 Higher Education Capital Outlay Bond Fund
AFFORDABLE STUDENT HOUSING-REVOLVING FUND
AFFORDABLE STUDENT HOUSING-REVOLVING FUND
STATE UNIV CONTINUING EDUC REV FUND
STATE UNIV CONTINUING EDUC REV FUND
STATE COLLEGE DORM BLDG MAINT EQPMT RESERVE
STATE COLLEGE DORM BLDG MAINT EQPMT RESERVE
CALIF STATE UNIV DORM CONSTR FUND
CALIF STATE UNIV DORM CONSTR FUND
CALIF STATE UNIV DORM CONSTR FUND
CSU DORM INTEREST AND REDEMPTION FUND
CSU DORM INTEREST AND REDEMPTION FUND
SCO
Recon
Type (a)
A
A
A
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
B
D
D
D
D
D
D
D
D
D
D
D
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SCO
SCO Acct Acct
Type
Type
SCO Sub
Level 1 Level 2
Fund Level
(b)
(c)
C
D
C
F
Q
R
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C
D
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C
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D
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R
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R

C
T

C
D

Q
R

C
D

Q
R

C
D

Q
R

C
D

C
T

Q
R

C
D

Q
R
This table is intended to assist campuses in determining for each fund the lowest level at which the reconciliation of the
SAM 99 report to the Agency Reconciliation Report (Tab Run) should be conducted. The four levels represent
sections of the state-provided report. Campuses should perform the reconciliation monthly to ensure an accurate SAM 99
submission at year end.
See legend at bottom of table
SAM 99 RECONCILIATION REQUIREMENTS
SCO
Fund
0580
0580
0581
0581
0583
0583
0839
0839
0890
0890
0942
0947
0948
Description
SCO
Recon
Type (a)
Fund
Level
D
D
D
D
D
D
D
D
E
E
F
F
F













CALIF STATE UNIV DORM REVENUE FUND
CALIF STATE UNIV DORM REVENUE FUND
CALIF STATE UNIV FACILITY REVENUE FUND
CALIF STATE UNIV FACILITY REVENUE FUND
STATE UNIV PARKING REVENUE FUND
STATE UNIV PARKING REVENUE FUND
CAL STATE UNIVERSITY LOTTERY EDUCATION FUND
CAL STATE UNIVERSITY LOTTERY EDUCATION FUND
TRUST FUND, FEDERAL
TRUST FUND, FEDERAL
SPECIAL DEPOSIT FUND
CALIF STATE UNIV SPECIAL PROJECTS FUND
CALIF STATE UNIV TRUST FUND
SCO
SCO Acct Acct
Type
Type
SCO Sub
Level 1 Level 2
Fund Level
(b)
(c)








C
Q
C
Q
C
Q
C
Q
LEGEND
Highlighted values show the level at which the fund should be reconciled. For example, the CSU
Trust Fund can be reconciled at the highest level, fund level, but the General Fund must be
reconciled at the lowest (most detailed) level, at the Level 2 account type level.
(a) Funds are categorized as follows:
A = General Fund
B = Capital outlay funds
D = Old enterprise funds
E = Trust fund, Federal
F = CSU trust funds
For funds categorized as A and B, the reconciliation level includes By Year, By Category and by SCO Program/
Element/Component, if applicable.
(b) Level 1 account types are:
Q = Summation of all "R" type accounts
C = Summation of all "R" and "D" type accounts
(c) Level 2 account types are:
R = Revenue
D = Disbursement
F = Reimbursement
T = Transfers
Page 2
D
R
D
R
D
R
D
R
D
F
Appendix 16
TEMPLATE: REPORT 22, STATEMENT OF CONTINGENT
LIABILITIES
(A)
Statement of Contingent Liabilities – Report No. 22
(B)
(C)
June 30, _________
(D)
(E)
Type of Contingent Liability
Reference
Identification
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Revised April 2011
(F)
(G)
(H)
Amount
Estimated Date of
Payment
Status
Appendix 17
TEMPLATE: SUPPLEMENTARY INFORMATION FORM FOR
DUE FROM/TO OTHER FUNDS
Due From Other Funds (GL 1410) and Due To Other Funds (GL 3114)
Supplementary Information
June 30, 20XX
This information is required for all Due From Other Funds (GL 1410) and Due To Other Funds (GL 3114) amounts reported on Report No. 1, Report No. 3,
Report No. 7, and/or Revisions to Report Nos. 1, 3, and 7.
Page ___ of ___
Agency Name and Number
Fund Name and Number
Name of Contact Person, Title
Telephone Number
GL ACCOUNT
(1410 OR 3114)
SUBSIDIARY
FUND
SUBSIDIARY
ORG
Email Address
SUBSIDIARY ORGANIZATION TITLE
AMOUNT
REPORT NO.
SHOWING AMT
Appendix 18
SAM 99 Checklist (Test Run & Final)
Instructions: It is highly recommended that each campus complete this checklist in the course of
preparing and transmitting its SAM 99 files, both the test and the final file, to the SCO. Errors
are regularly identified by the SCO which cause processing delays and requests for resubmissions.
To eliminate the possibility of resubmissions, all the elements on this checklist need to be checked
and the accuracy and completeness of the submission verified.
This checklist should be retained in your year-end files as documentation of the verification steps
performed. The preparer’s name and the date the procedures were performed should be inserted
in the spaces provided immediately below. The bullets in each section of the checklist should be
checked off as they are verified; if the step is not applicable for your campus, enter NA.
Name of preparer: _____________________________
Date completed: ________________
For proper file transmission to SCO server:
• File name is in the following format: FISCAL.DMMDDYYA.AGYACR (e.g.,
“FISCAL.D072111A.AGYACR”, for a file that was transmitted on July 21, 2011).
• The date within the file name, MMDDYY, is the same as the date on which the file will be
transmitted.
• Correct transfer mode* is used.
• If software has been changed/upgraded prior to file submission, SCO personnel (Rod
Renteria, 916-324-7794, [email protected]; Carl Walker, 916-322-2794,
[email protected]) have been notified.
• File submitted prior to 2 p.m.
• Email notification sent to the SCO personnel listed in the current year’s version of the CSU
Legal Manual, Section 4.2.1; “Test Run” & Agency No. are on email subject header.
• If the file is being resubmitted and there has been more than one (1) submission within the
same day, SCO approval has been obtained to transmit each resubmission.
For proper reporting of accruals:
• Downloaded SCO PY Accrual Summary Report for prior year accrual reversals.
Confirmed downloaded data is the correct version by comparing the data to the current
year report posted at the SCO website: http://www.sco.ca.gov/FilesARD/BudLeg/py_accrual_summary.pdf.
• File is submitted as of a “closed” period.
For proper reporting of other financial data:
• Encumbrance accrual is equal to or less than the expenditure accrual amount.
• Detail line item appropriations’ Account Balance per SCO agrees with fiscal year end Tab
Run.
•
•
•
•
Line item appropriation for each fund/sub-fund, after recording the year-end accruals, is
not overspent.
GL 3790 has not been used in bond funds.
Current Year (CY) Beginning Fund Balance equals Prior Year (PY) Ending Fund Balance.
Assets, Expenditures, and Transfer-out have debit ending balances; Liabilities, Revenues
and Transfer-In have credit ending balances.
*Use ASCII transfer mode; if software is not set to convert ASCII to EBCIDIC automatically, then data
should be transmitted in EBCIDIC format.
Appendix 19
CSU FUND AND OBJECT CODE DEFINITIONS
CSU FUND DEFINITIONS
CSU Fund CSU Fund Name
CSU Fund Description
Used to record funds received in connection with the federal direct student loan program known as the William D. Ford Federal Direct Student Loan Program. 410
TF‐William Ford Direct Loan Program
413
Used to record funds received in connection with federal financial aid grants for which no specific fund has been established. The fund was TF‐Miscellaneous Federal Financial Aid Grants
created to differentiate between federal financial aid grants and non‐
federal financial aid grants. The associated FNAT is 129640.
431
Used for miscellaneous non‐federal scholarships and grants. Revenue TF‐Campus Scholarships and Grants‐Restricted object code 503403, Nongovernmental and Other Financial Aid Grants, is generally used with this fund.
435
TF‐Miscellaneous Financial Aid‐Unrestricted
Used to record financial aid activity funded by unrestricted sources. When the determination of the beneficiaries of financial aid is at the discretion of the campus (not a committee residing at another agency), it is appropriate for the campus to record the receipt as revenue and not a liability (i.e. an agency transaction). The revenue should be recorded to the appropriate 503XXX FIRMS object code.
TF‐Agency Fund‐Miscellaneous Financial Aid and Other Agency
Used to record funds held by the university on behalf of another agency and as such transactions generally occur only in balance sheet accounts. When a campus receives scholarship monies in which the scholarship recipients have been determined by another agency, the campus is acting as their agent. Therefore, these funds should be recorded in CSU Fund 436 using liability object code 206001 ‐ Deposit. Upon issuing the scholarship, this same object code is debited. This fund should not be used for Federal Direct Loans (which are accounted for in CSU fund 410).
441
TF‐CERF‐Extended Education
Used to record all revenues and operating costs related to the Continuing Education program. All support, development and program allocations to campuses in connection with this program, exclusive of cost recovery, must be recorded in this fund.
442
TF‐CERF‐Construction‐Restricted, External Sources
Used for construction activities funded by the CERF student fee.
443
TF‐CERF‐Main&Repair/Internally Designated Capital Proj
444
TF‐CERF‐Campus Partners
463
TF‐Instructionally Related Activities Trust
Used to record a variety of instructionally‐related activities, including athletics activities. Revenue object code 503401, Private Contributions, Noncapital, is generally associated with this fund.
464
TF‐International Programs Trust
Used to record all activity related to student study abroad.
436
Used for the maintenance and repair of existing CERF‐owned structures, including maintenance and repair contracts meeting the criteria for capitalization per the CSU policy.
Established to allow campuses to record program allocations to colleges for the purpose of tracking the fund balance and expenditures related to these activites. CSU FUND DEFINITIONS
CSU Fund CSU Fund Name
CSU Fund Description
465
TF‐Contracts and Grant Trust
Used to record non‐financial aid, non‐capital grants and contracts. The funding source can be federal or state governments, or private entities. Occasionally, a very small portion of such grants may be for financial aid. As long as the financial aid piece of a grant is insignificant, the grant can be recorded in this fund. Other funds are available where the primary purpose of the grant is financial aid. 466
TF‐Endowment Trust
Used to record activity related to endowments received by the university. Revenue object code 510100, Additions to Permanent Endowment, is used to record monies received.
485
TF‐CSU Operating Fund
This is the primary operating fund of the university; the General Fund is no longer used for this purpose. Student fees are recorded in this fund.
491
TF‐Special Projects Fund‐Special Projects
496
TF‐Miscellaneous Trust
499
TF‐Revolving Fund
542
TF‐Capital Project Management
550
TF‐Restricted Expendable‐Capital Projects
Used to record the costs of capital projects funded with unrestricted sources of monies, including 485 interest.
Used for activities not described by any other fund. The propriety of other funds should be considered first when determining the place to record a new activity.
Used to record expenditures made on behalf of other funds as a matter of convenience. Fund receives reimbursements from the ultimate payer funds. Due to its nature, it should not have expenditures of its own since the reimbursing funds will record the expenditures.
Holds the administrative costs related to a project. Not intended for the recording of capital expenditures.
Used for capital projects funded by restricted sources, such as donated funds.
OBJECT CODE DEFINITIONS
Object Code
Object Name
205001
Revenue Collected in Advance
205090
Operating Revenue Collected in Advance
206001
206700
206701
Deposits
Depository Accounts‐Noncurrent
Depository Accounts‐Current
501001
Tuition Fee
501002
Non‐Resident Tuition Fee
501004
Application Fee
501005
Student Health Services Fee
501101
Associated Student Body Fee
501102
Instructionally Related Activity Fee
501110
Category 3 Course Fees (Use only in CSU Fund 485)
501111
Object Code Description/Purpose
Used in governmental funds (e.g. 0001, 6041, etc.) only.
Used in non‐governmental funds (e.g. 0948, 0839, 0580, etc.) only.
A liability account for non‐agency transactions. Used for agency transactions.
Used for agency transactions.
Used only in CSU fund 485 to record basic instruction and other mandatory university costs. Used only in CSU fund 485 to record full cost of education for non‐resident students. Used only in CSU fund 485 for students' application fees.
Used to record fees collected to provide campus‐based health services. For use only by CSU Monterery Bay and Maritime Academy in CSU fund 461 because ASB at these two campuses is not operated as a separate auxiliary.
Used to record fees collected for instructionally‐related activities (IRA) as authorized by trustees. Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
712105
Deferred revenue ‐ current
712105
Deferred revenue ‐ current
712109
712207
712110
Other liabilities‐current
Depository accounts
Depository Accounts ‐ Current
Student tuition and fees (net of scholarship allowance)
Student tuition and fees (net of scholarship allowance)
Student tuition and fees (net of scholarship allowance)
Student tuition and fees (net of scholarship allowance)
721001
721001
721001
721001
721001
Student tuition and fees (net of scholarship allowance)
721001
Student tuition and fees (net of scholarship allowance)
Used to record fees associated with state‐supported courses. Specifically for materials and services used in concert with the basic foundation of an academic course offering.
721001
Student tuition and fees (net of scholarship allowance)
Category 2 Fees (Use only in CSU Fund 485)
Used to record campus mandatory fees that must be paid to enroll in or attend the university.
721001
Student tuition and fees (net of scholarship allowance)
501112
Category 4 Fees (Use only in CSU Fund 485)
Used to record fees paid to receive materials, services, or for the use of facilities provided by the university. Also for fees or deposits to reimburse the university for additional costs resulting from dishonored payments, late submissions, or misuse of property, or as a security or guaranty.
721001
Student tuition and fees (net of scholarship allowance)
501201
Professional Program Fee
Used to record charges to students enrolled in specific Graduate Professional Business programs; used in CSU fund 485 only.
721001
Student tuition and fees (net of scholarship allowance)
OBJECT CODE DEFINITIONS
Object Code
501301
Object Name
Object Code Description/Purpose
Used only in CSU funds 461, Associated Student Body Trust (but only by Monterey Bay and Maritime); 463, Instructionally Related Student Fees & Fines (CSU Funds 461, 463, 464 Activities Trust; and 464, International Programs Trust. DO NOT use this object code in CERF, Parking or Housing. The code only)
description has been changed to reflect this. This restriction is effective July 1, 2011.
Replaces 580006 (Installment Charges), 580008 (Campus Collection Costs) & 580009 (Late Fees) for CERF only as of July 1, 2011. Can be used only in CERF and can be used for other student fees that do not have specific object codes.
Used for state grants and gifts intended for the purchase of equipment or the construction of a building or facility. Use in CSU fund 550.
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
721001
Student tuition and fees (net of scholarship allowance)
721001
Student tuition and fees (net of scholarship allowance)
724002
Grants and gifts, capital
502304
Continuing Education ‐ Fines and Fees
503293
State Contracts and Grants (Capital)
504001
Housing Rent
Used to record rental fee charged in association with housing programs.
721006
504002
Housing Revenue‐Others
Used to record fees charged in association with housing programs. It can be used to record Housing late fees and installment charges.
721006
504003
Parking Permits
Used to record revenue collected from parking permits in CSU 472.
721006
504004
Parking Coin Gates
Used to record fees charged for parking coin gates in CSU 472.
721006
504005
Parking Meters
Used to record fees charged for parking meters in CSU 472.
721006
504006
Parking Fines
Used to record fees charged for parking violations in CSU 471.
721006
504007
Health Facilities Fee
Used to record fees collected to support campus health center facilities.
721001
504008
Campus Union Fee
Used to record university union fees in CSU fund 534.
721001
Sales and services of auxiliary enterprises (net of scholarship allowance)
Sales and services of auxiliary enterprises (net of scholarship allowance)
Sales and services of auxiliary enterprises (net of scholarship allowance)
Sales and services of auxiliary enterprises (net of scholarship allowance)
Sales and services of auxiliary enterprises (net of scholarship allowance)
Sales and services of auxiliary enterprises (net of scholarship allowance)
Student tuition and fees (net of scholarship allowance)
Student tuition and fees (net of scholarship allowance)
OBJECT CODE DEFINITIONS
Object Code
Object Name
Object Code Description/Purpose
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
Space Rental Revenue
Used purely for the rental of space. Revenue generated from the rental of anything else (e.g. equipment) is to be credited to 580001, Rental of State Property.
721006
Sales and services of auxiliary enterprises (net of scholarship allowance)
504012
Athletics (Self‐Supporting)
Used only for revenue derived from athletics events which are self‐supporting activities. Athletics events that are not self‐
supporting need to be recorded in 580021, Sales & Services of Educational Activities ‐ Athletics (Non‐Self‐Supporting).
721006
Sales and services of auxiliary enterprises (net of scholarship allowance)
505110
Reimbursements‐State
505201
Reimbursements‐External
508001
Income from External Investments
Used for SWIFT investment earnings. This is the only investment account allowed in CSU fund 485. Operating funds are not expected to be invested anywhere but in the SWIFT pool.
723003
Investment income (loss), net
508090
Revenue from Investments‐Other (includes gain Used for non‐SWIFT investment earnings. Cannot be used in CSU or loss)
fund 485.
723003
Investment income (loss), net
580001
Rental of State Property
Used to record rental of state tangible property other than real estate. Space rental has a separate object code, 504009. 723006
Other nonoperating revenues (expenses)
580003
Sale of Fixed Assets
Used to record sale of fixed assets in CSU fund 485, Operating Fund, and various self‐supporting programs including CERF, Housing, Parking, and Special Projects.
723006
Other nonoperating revenues (expenses)
580015
Royalty
Payment received for use of an intangible asset.
723006
Other nonoperating revenues (expenses)
721005
Sales and services of educational activities
721005
Sales and services of educational activities
721007
Other operating revenues
504009
580020
580021
580090
Used for reimbursements from other state agencies, such as the Public Works Board. Used for reimbursements from non‐state sources, such as Federal and local government. Used for revenue not related to athletics events. For revenues derived from non‐self‐supporting athletics events, use 580021, Sales & Services of Educational Activities ‐ Other
Sales & Services of Educational Activities ‐ Athletics (Non‐Self‐
Supporting).
Used only for revenue derived from athletics events which are non‐self‐supporting activities. Athletics events that are self‐
Sales & Services of Educational Activities ‐ supporting need to be recorded in 504012, Athletics (Self‐
Athletics (non‐self‐support)
Supporting).
Other Operating Revenues (excluding student Not to be used for student fees.
fees)
722006
722006
Reimbursable Activities (Conversion template only)
Reimbursable Activities (Conversion template only)
OBJECT CODE DEFINITIONS
Object Code
Object Name
Object Code Description/Purpose
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
580093
Other Non‐operating Revenues
Used for nonoperating revenues that do not fit the definition of other, more detailed non‐operating revenue object codes, including 580001, 580002, 580003, etc. 723006
Other nonoperating revenues (expenses)
580097
Federal Financial Aid Admin Allowance
Only used to record the allowance built into the federal work study contract (external revenue source). Do not use this object code for internal charges.
723007
Federal financial aid grants, noncapital
590006
Movement of Prior Year Auxiliary Collections
To record movement of the university funds collected in a prior year by an auxiliary to the university. Transactions will net to zero between the university and the auxiliary on the GAAP financial statements. DO NOT use transfer accounts for transactions with auxiliaries as they are separate entities; transfer accounts are used only for transactions between campuses and between campuses and the CO.
723006
Other nonoperating revenues (expenses)
607002
Acquisition
722004
Supplies and Other Services
607008
Service Districts Assessments
722004
Supplies and Other Services
607009
Capital Equipment
722004
Supplies and Other Services
722004
Supplies and Other Services
For costs incurred to acquire real estate.
For one‐time assessments on construction imposed by municipal taxing authorities.
For the cost of equipment funded by project funds.
607021
Capital‐Design Other
For costs incurred during the design phase of a project, including charges from the Seismic Review Board and for consulting architects, feasibility studies, special design services, plan checks, peer & constructibility reviews, CEQA, soils investigations, surveys (including those related to hazardous materials), schematics, preliminary plans, and working drawings.
607022
Capital‐Design Arch Fees
Architect’s base agreement fees for the design phase only (schematics, preliminary plans, working drawings).
722004
Supplies and Other Services
607023
Capital‐Design Arch Extra Services
Extra services above the architect’s base agreement fees during design only (schematics, preliminary plans, working drawings).
722004
Supplies and Other Services
Capital‐Design Arch Extra Services Contractual
Contractual extra services above the architect’s base agreement fees during design only (schematics, preliminary plans, working drawings); these are extra services identified prior to beginning the base work.
722004
Supplies and Other Services
607024
OBJECT CODE DEFINITIONS
Object Code
Object Name
607025
Capital‐Design Reimbursables
607031
Capital‐Construction Contract
607032
Capital‐Construction Management
Object Code Description/Purpose
Various expenses for which the architect is entitled reimbursement during design (schematics, preliminary plans, working drawings): advertising, printing and reproduction, printing of bid documents, and travel (only under special conditions).
The general construction contract and all associated change orders, only.
Project management and inspection fees.
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
607033
Capital‐Construction Other
This category encompasses all agreements written during the construction phase (excluding the general contract, inspection, project management, and architect fees): testing, soils testing, legal fees, miscellaneous costs, hazardous material removal, hazardous material monitoring, utility transfers/hookups and miscellaneous construction contracts; campus‐based fees for their project management; and required fees: CPDC administrative fee, Chancellor Office Accounting fee, and Construction Claims Program Premium Fee (only applicable to streamline‐funded projects).
607034
Capital‐Const‐Arch Fees
Design architect fees during the construction phase.
722004
Supplies and Other Services
607035
Capital‐Const‐Arch Extra Services
Extra services for design architect during the construction phase.
722004
Supplies and Other Services
607036
Capital‐Const‐Arch Reimbursables
722004
Supplies and Other Services
607041
Capital‐Contingency
722004
Supplies and Other Services
607042
Capital‐Construction Reserve
722004
Supplies and Other Services
609001
State E.O.P. Grant Program
722003
Scholarships and Fellowships
Various expenses for which the architect is entitled reimbursement during construction: advertising, printing and reproduction, and the printing of bid documents.
Unencumbered funds available for project expenditure (balance available).
Unallocated funds, bid savings, and project savings not available for expenditure.
The Educational Opportunity Program (E.O.P.) is a state grant designed for low‐income and first‐generation college students. This object code is used to record E.O.P Grant expenditures made directly from CSU fund 485 as these grant programs are funded via state appropriation.
OBJECT CODE DEFINITIONS
Object Code
Object Name
609002
State University Grant
609003
State Grants‐Other
609004
State Graduate Fellowship
Other Student Scholarships/Grants [name will change to "Non‐state/Non‐federal scholarships/grants]
609005
609006
State Federal Match Grant
609007
Scholarships/Grants‐Private
Object Code Description/Purpose
The State University Grant (SUG) is awarded to California residents for payment of state university fees and is based on the level of financial need and the tuition fees per term. This object code is used to record State University Grant (SUG) expenditures made directly from CSU fund 485 as these grant programs are funded via state appropriation.
Used for state‐funded undergraduate scholarships when no other object code is available that more precisely describes the expenditure. Used for state‐funded graduate scholarships.
Used for non‐state, non‐federal scholarships and grants. Name will be changed beginning July 1, 2012 to more accurately describe the purpose of the object code.
Used for expenditures in connection with federal or state matching programs such as the work/study program.
This object code will be deactivated beginning July 1, 2012. Object code 609005 should be used instead.
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
722003
Scholarships and Fellowships
722003
Scholarships and Fellowships
722003
Scholarships and Fellowships
722003
Scholarships and Fellowships
722003
Scholarships and Fellowships
722003
Scholarships and Fellowships
722003
Scholarships and Fellowships
609008
Scholarships/Grants‐Institutional
This object code will be deactivated beginning July 1, 2012. Object code 609005 should be used instead. Until deactivation, it should be noted this object code should never be used for federal and state grant disbursements as specific object codes have been established to record such expenditures.
609009
Ed. D. Program
For expenditure of monies funded by that portion of a fee designated by the Board of Trustees to be used for the doctoral program.
722003
Scholarships and Fellowships
Contractual Services
To record expenditures made pursuant to a formal contract executed between the CSU and the provider of services (including police services provided by an external party). Also see description for 660003, Supplies & Services, providing distinguishing factors between that account and 613001. IT related transactions should be recorded using more detailed object codes (616001, IT Communications, 616002, IT Hardware, 616003, IT Software, 616004, IT Infrastructure).
722004
Supplies and Other Services
613001
OBJECT CODE DEFINITIONS
Object Code
Object Name
616003
I/T Software
616005
Misc Info Tech Costs
617001
Services from Other Funds/Agencies
620001
SP‐Subrecipient ‐w/F&A
620002
SP‐Subrecipient ‐NO F&A
620101
SP‐InterAgency Subrecipient ‐w/F&A
620102
SP‐InterAgency Subrecipient ‐NO F&A
621001
SP‐Off‐campus Space Rental ‐NO F&A
622001
SP‐Participant Support ‐w/F&A
622002
SP‐Participant Support ‐NO F&A
623001
SP ‐ Materials, Supplies and Services
Object Code Description/Purpose
To record expenditures for IT software, including maintenance costs related to the use of the software.
Used for IT‐related transactions when more detailed object codes (see 616001 to 616004) are not appropriate.
To record charges for specific services performed by other funds or state agencies. Example: An operating fund pays the payroll costs of campus police officers and charges the parking fund for parking control activities they perform. The charge is made because the patrol specifically benefits the parking facilities, which is a self‐supporting program.
To record Sponsored Programs outside entity (including CSU auxiliary organizations) subrecipient expenditures subject to the F&A (Indirect) cost calculation.
To record Sponsored Programs outside entity (including CSU auxiliary organizations) subrecipient expenditures excluded from the F&A (Indirect) cost calculation.
To record Sponsored Programs CSU campus (not aux) subrecipient expenditures subject to the F&A (Indirect) cost calculation.
To record Sponsored Programs CSU campus (not aux) subrecipient expenditures excluded from the F&A (Indirect) cost calculation.
To record Sponsored Programs off‐campus space rental ‐ excluded from the F&A (Indirect) cost calculation.
To record Sponsored Programs Participant incentives and other similar participant support costs ‐ subject to the F&A (Indirect) cost calculation.
To record Sponsored Programs Participant incentives and other similar participant support costs ‐ excluded from the F&A (Indirect) cost calculation.
To record Sponsored Programs materials and supplies that directly benefit the sponsored project.
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
OBJECT CODE DEFINITIONS
Object Code
Object Name
Supplies and Other Services
722004
Supplies and Other Services
SP‐Scholarships‐w/F&A
To record Sponsored Programs outside entity (including CSU auxiliary organizations) scholarship expenditures subject to the Facilities and Administration costs (F&A) or indirect cost calculation. This scholarship object code is to be used in CSU fund 465 only. It is to track expenditures for that portion of an essentially non‐financial aid grant allocated for scholarship.
722004
Supplies and Other Services
SP‐Scholarships‐NO/F&A
To record Sponsored Programs outside entity (including CSU auxiliary organizations) scholarship expenditures excluded from the Facilities and Administration costs (F&A) or indirect cost calculation. This scholarship object code is to be used in CSU fund 465 only. It is to track expenditures for that portion of an essentially non‐financial aid grant allocated for scholarship.
722004
Supplies and Other Services
Supplies and Services
Generally self‐explanatory based on the object name. However, the costs charged to this account for services should be distinguished from those charged to Contractual Services (object code 613001). The latter account is used when the services are rendered pursuant to a formal contract between the CSU and the provider of the services. The contracts often are for significant amounts and for services related to a major project and/or for ongoing services extending over multiple months. Services charged to 660003 are generally for smaller values and for a single, short‐term purpose.
722004
Supplies and Other Services
SP ‐ InterAgency Services w/F&A
623102
SP ‐ InterAgency Services NO F&A
624002
660003
To record interagency services from CO grants subject to the Facilities and Administration costs (F&A) or indirect cost calculation (i.e. where campus provides service to the CO in connection with the grant). Not to be used for subawards or subrecipients.
To record interagency services from CO grants excluded from the Facilities and Administration costs (F&A) or indirect cost calculation (i.e. where campus provides service to the CO in connection with the grant). Not to be used for subawards or subrecipients.
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
722004
623101
624001
Object Code Description/Purpose
OBJECT CODE DEFINITIONS
Object Code
Object Name
660009
Training & Professional Development
660011
NDI/IDL Claims Reimbursement (campuses)/Exp. (CSURMA)
660090
Expenses‐Other
699999
DUMMY OBJECT
Object Code Description/Purpose
Gasb35 Natural Gasb35 Natural Class Code Name
Class Code
Used for both fees paid for staff training and amounts paid for faculty to attend conferences constituting professional development.
Used by CSURMA to record NDI/IDL claims expenses and by campuses to record CSURMA's reimbursement of these costs. At a consolidated level, the expense and reimbursement cancel each other.
Used for expenses that are not otherwise described by other object codes. It includes registration fees for a conference without a training aspect.
722004
Supplies and Other Services
722004
Supplies and Other Services
722004
Supplies and Other Services
Utilized for memo entries. Since it does not map to a state GL any value associated with this object code will drop from reports using the state GL, such as SAM 06 and SAM 07.
799999
Dummy Natural Classification
Appendix 20
ABNORMAL BALANCE EXPLANATION TEMPLATE
EXPLANATIONS FOR ABNORMAL BALANCES
CAMPUS:
FYE: JUNE 30, 2012
Object
Code
Object Code Description
Reviewer:
Review Date:
CSU
Fund
Amount of
Abnormal
Balance
Campus Explanation for Abnormal Balance
Review Results
(for CO use only)
Appendix 21
FUND BALANCE VARIANCE FORM
Fund Balance Variance Explanation Form
June 30, 20XX
Instructions:
1)
Using the PY and CY amounts, fill in the PY and CY fund balances (yellow cells).
2)
The form will automatically calculate the amount and percentage of the fund balance variance.
3)
Based on the calculation, a message will identify whether or not the variance is material, therefore requiring a material variance explanation.
4)
If a variance explanation is not required, a form is still required to be submitted, but with no explanation in the Material Variance Explanation section.
5)
If a variance explanation is required, complete the Material Variance explanation section at the bottom of the form, providing as much detail as possible.
6)
Submit two copies of the form with the fund's financial statements to the SCO.
The form does not need to be listed on the Certification Letter.
Fund Number:
Agency Code:
Contact Name:
Contact Email:
FUND BALANCE
PY 2010‐11
CY 2011‐12
VARIANCE
Amount
$ ‐
**Please fill in the PY 2010‐11 and CY 2011‐12 fund Balance amounts above to calculate the variance.**
Material Variance Explanation:
Percentage
0%