THE CALIFORNIA STATE UNIVERSITY

Office of the Chancellor

400 Golden Shore Drive

Long Beach, California 90802-4275

(310) 951-4610


Date: October 22, 1996 Code: AD NOAT 96-47

To: Financial Managers

Accounting Officers

Budget Officers

Continuing Education Deans


From: George A. Pardon

Accounting Director

Business and Finance

Subject: Construction, Maintenance, Repairs and Equipment for Self-Support Funds

Parking Revenue Fund (583) and Facilities Revenue Fund (581):

Due to increased decentralization and delegation of management responsibilities to the campuses, new accounting methods have been developed for the Facilities Revenue and Parking Revenue Funds to facilitate campus reporting needs.

Effective immediately, new parking and auxiliary facilities (student health centers) construction should be accounted in the new CSU Parking Revenue Fund-Construction (583.303) and Facilities Revenue Fund-Construction (581.283), respectively. Also effective immediately, maintenance, repair and equipment of existing and completed plant facilities should be accounted in the new CSU Parking Revenue Fund-Maintenance and Equipment (583.304) and Facilities Revenue Fund-Maintenance and Equipment (581.284). For details, please refer to Attachments 1 and 2.

Continuing Education Revenue Fund (573):

Commencing immediately, fund management options for the Continuing Education Revenue Fund (573.181) are being provided. In effect, this fund will use accounting and budgeting methods similar to those used for the Parking Revenue and Facilities Revenue Funds. Two new additional CSU funds have been established in this fund.

1) Construction related financial activities should be accounted in the CSU Continuing Education Revenue Fund-Construction (573.183).

2) Maintenance, repairs and equipment should be accounted in the CSU Continuing Education Revenue Fund-Maintenance and Equipment (573.184).




Please contact Ms. Laleh Graylee at (310) 985-2886 for questions regarding financial classification for the new CSU Funds and the pre-edit table tieline update. For specific accounting questions, please contact Ms. Cecilia R. Patz at (310) 985-2897.

GAP:LBG:js AD NOAT 96-47

c: Vice Presidents for Administration

Chancellor's Office Staff