3721  ENERGY AND RESOURCES FUND ENERGY ACCOUNT, NO. 189

Energy and Resources Fund 189 is a trust fund, but it is administered by the 
State of California and the Legislature like a governmental fund.  Periodically, 
the Legislature, through the annual Budget Act, will appropriate funds to The 
California State Universities from Fund 189 for specific Capital Outlay 
Projects.  These appropriations are similar to the appropriations made in 
Fund 146, Capital Outlay for Public Higher Education.

1.	Trust Projects

	See General Guidelines, SUAM Paragraph 3710.01.

 2.	Trust Agreements

	There will not be any trust agreements for the allocations in Fund 189.  
	The individual allocations, Capital Outlay Projects, will be authorized 
	per the detail provided in the Budget Act.

 3.	Working Capital

	The working capital to be used to pay the expenses for these 
	appropriations will be provided by the State of California.

 4.	Budgets

	Budgets for Fund 189 will be provided by the Chancellor's Office, 
	Division of Budget Planning and Administration, via an allocation 
	order.

 5.	General Accounting

	a.	Accruals

		This fund is accounted as a governmental fund (encumbrances 
		equal accruals).

	b.	Obligations

		See General Guidelines, SUAM Paragraph 3710.05.02.

	c.	Relief of Accountability

		Not applicable.

 6.	Receipts

	If any funds, such as abatements, are received for Fund 189, these funds 
	are to be receipted and deposited into the local checking account and 
	then remitted to the State Treasury.

 7.	Disbursements

	Disbursements from this fund will be made by submitting claim 
	schedules to the State Controller's Office.

 8.	Purchasing

	See General Guidelines, SUAM Paragraph 3710.08.

 9.	Personnel/Payroll

	See General Guidelines, SUAM Paragraph 3710.09.

10.	Investments

	These funds are not to be invested by the campus.

11.	Insurance

	Not applicable.

12.	Reimbursement to General Fund

	See General Guidelines, SUAM Paragraph 3710.12.