Date:           October 25, 1995		Code:        AD NOAT 95-53



To:		Financial Managers
		Accounting Officers
		Budget Officers


From:		George A. Pardon		
		Accounting Director
		Business and Finance


Subject:	Annual Adjustment to Retained Earnings Fiscal Year 1994/95


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 adjustment to the individual campus ledgers.  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 
concerning the Dormitory Revenue and DBMER Funds at (310) 985-2897.


 GAP:CR:js AD NOAT 95-53 Retained Earnings 94/95 


Attachment -- TABLE--CSU Accounting Department Annual Return of Surplus FY 1994/95


cc:	Mr. Sedong John
	Ms. Cecilia Rubalcaba