Attachment 2

AD NOAT 96-47

Facilities Revenue Fund-Construction (581.283)

Effective immediately, new construction of campus auxiliary facilities (student health centers) should be accounted in the new CSU Facilities Revenue Fund-Construction (581.283).

Prior to fiscal year 1995/96, construction of auxiliary facilities was accounted in the CSU Chancellor's Office, Dormitory Construction Fund-Auxiliary Facilities (576.223). Construction projects started prior to 1995/96 and not yet finished will be accounted by the C.O. in Fund 576.223 until the construction projects are completed. All other auxiliary facilities construction should be moved to this new CSU fund.

Facilities Revenue Fund-Maintenance and Equipment (581.284)

Effective fiscal year 1996/97, maintenance, repairs and equipment of existing and future auxiliary facilities will be accounted in the new CSU Facilities Revenue Fund-Maintenance and Equipment (581.284).

Prior to fiscal year 1996/97, maintenance, repairs and equipment expenditures were accounted in the Dormitory Building Maintenance and Equipment Reserve Fund-Auxiliary Facilities (575.203). Campuses will be allowed to use all remaining prior year allocation order balances in the Dormitory Building Maintenance and Equipment Reserve Fund-Auxiliary Facilities (575.203). All other auxiliary facilities activity related to maintenance, repairs, and equipment should be moved to this new CSU fund.

Notes to Facilities Revenue Fund

Facilities fee revenue will be the primary source of funds used to finance the construction, maintenance, repairs and equipment of campus auxiliary facilities. This revenue will be transferred from the CSU Facilities Revenue Fund-Health Facilities Fee (581.282) to CSU Funds 581.283 and 581.284.

Attachment 2

AD NOAT 96-47

Systemwide Pre -Edit Table

Facilities Revenue Fund - Construction (581.283)

G/L S/L G/L Campus Range S/L Campus Range

Description Global Global From To From To .

Expenditure 0-67300 6-73000 0-67320 0-67399 6-73100 6-73999

Revenue 0-67310 6-73010 0-67320 0-67399 6-73100 6-73999

Facilities Revenue Fund --Maintenance and Equipment (581.284)

G/L S/L G/L Campus Range S/L Campus Range

Description Global Global From To From To .

Expenditure 0-67400 6-74000 0-67420 0-67499 6-74100 6-74999

Revenue 0-67410 6-74010 0-67420 0-67499 6-74100 6-74999

FRS Code Book

For additional information, please refer to attached FRS Code Book Sections E.581.283 and E.581.284.