Attachment 3

AD NOAT 96-47


CONTINUING EDUCATION REVENUE FUND (573)

Effective fiscal year 1996/97, campuses no longer receive allocations from the Chancellor's Office Accounting Department for their annual budgetary requirements. Instead, remittances of revenue collections starting with 1996/97 are automatically "cross-posted" by the State Controller's Office to campuses' expenditure "D" account. The "D" account represents the amount authorized for expenditure in the CSU Continuing Education Revenue Fund (573.000). Remittances to the State Treasury shall continue to be recorded as 299100-Operating Revenue Other.

Continuing Education Revenue Fund-Construction (573.183)

Effective fiscal year 1996/97, and starting with 1996/97 projects, construction of continuing education facilities should be accounted in the new CSU Continuing Education Revenue Fund-Construction (573.183). Currently, construction activities are accounted in CERF-Extended Education (573.181), Major Projects Reserve.

Campuses who have started accounting for 1996/97 construction in the CERF-Extended Education (573.181), Major Projects Reserve, should record the revenues and expenditures, and move the corresponding general and subsidiary ledger balances to the new CSU fund.

Continuing Education Revenue Fund-Maintenance and Equipment (573.184)

Effective 1996/97, maintenance, repairs and equipment of existing and future continuing education facilities should be accounted in the new CSU Continuing Education Revenue Fund-Maintenance and Equipment (573.184). Currently, maintenance, repairs and equipment are accounted in the CSU CERF-Extended Education (573.181).

Campuses who have started accounting for 1996/97 maintenance, repairs and equipment in the CERF-Extended Education (573.181) should record the revenues and expenditures, and move the corresponding general and subsidiary ledger balances to the new CSU fund.

Notes to Facilities Revenue Fund

CERF fee revenue will be the primary source of funds used to finance the construction, maintenance, repairs and equipment of campus continuing education facilities. This revenue will be transferred from the CSU CERF-Extended Education (573.181) to CSU Funds 573.183 and 573.184.

Attachment 3

AD NOAT 96-47



Systemwide Pre-Edit Table

Continuing Education Revenue Fund-Construction (573.183)

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

Description Global Global From To From To .

Expenditure 0-42000 4-20000 0-42020 0-42199 4-20100 4-20999

Revenue 0-42010 4-20010 0-42020 0-42199 4-20100 4-20999

Continuing Education Revenue Fund-Maintenance and Equipment (573.184)

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

Description Global Global From To From To .

Expenditure 0-42200 4-22000 0-42220 0-42399 4-22100 4-22999

Revenue 0-42210 4-22010 0-42220 0-42399 4-22100 4-22999

FRS Code Book

For additional information, please refer to the attached FRS Code Book Sections E.573.183 and E.573.184.