THE CALIFORNIA STATE UNIVERSITY
OFFICE OF THE CHANCELLOR
400 Golden Shore Drive
Long Beach, California 90802-4275
(310) 951-4610

Code:  AD NOAT 95-11

Date: April 12, 1995

To:  Financial Managers
      Accounting Officers
      Budget Officers


From: George A. Pardon
       Accounting Director
       Business and Finance

Subject: Annual Adjustment to Retained Earnings Fiscal Year 1993/94

Consistent with prior years and as authorized by the Bond Resolutions, 
Attachment A reflects the annual adjustment to Retained Earnings.

The adjustments to systemwide Dormitory Revenue Funds are being 
made to cover systemwide debt service, maintenance reserve and 
reallocation.  The adjustments to campus DBMER and Lottery Funds are 
being made to cover campus prior year expenditures.

Attachment A reflects adjustments to the individual campusÊledgers.  The 
journal entry described on Attachment A should be recorded by the 
campus.

If you have any questions about the amounts reported for the Lottery 
Fund, please call Mr. Sedong John at (310) 985-2895.  Please call Ms. Cecilia 
Rubalcaba with questions about the Dormitory Revenue and DBMER 
Funds at (310) 985-2897.

GAP:CR:df:Retained Earnings 93/94


Attachment