Attachment 3
AD NOAT 96-47
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.