Date: September 23, 1997 Code: AD NOAT 97-53

To: Financial Managers

Accounting Officers

Budget Officers

Student Union Directors

From: George A. Pardon

Accounting Director

Business and Finance

Subject: Pro Rata Charges of Income and Expenditures for the Dormitory Revenue

Fund - Campus Unions

Plan of Financial Adjustments (PFA) have been prepared to transfer income and expenditures from systemwide office records to campus Dormitory Revenue Fund - Campus Union accounts. Transfers relating to SMIF interest earnings and revenues appear on PFA's 979021 and 979022, respectively. PFA 979023 pertains to expenditure transfers. The PFA's are for fiscal year ending June 30, 1997 and will be forwarded to the State Controller's Office (SCO) on September 29, 1997.

Attachment A reflects allocation orders being processed to cover Pro Rata Charges of Expenditures thru June 30, 1997. After PFA 979023 has been posted by the SCO, the allocation balance should remain available for expenditures incurred in fiscal year 1997/98.

Attachment B provides a campus summary of income, revenue and expenditures processed through the systemwide account. The journal entries noted on the attachment should be recorded by the listed campuses.

Please call Mr. Raynard Gray (562) 985-2566 if you have any questions.

GAP:RG:mc AD NOAT 97-53

Attachment A-The CSU Accounting Department Dormitory Revenue Fund - Campus Unions Request for Allocation Orders for the Fiscal Year Ending June 1997
Attachment B-The CSU Accounting Department Dormitory Revenue Fund - Campus Unions Additional Pro-Rata Charges of Income and Expenditures for the Fiscal Year Ending June 1997

c: Mr. Raynard Gray

Ms. Rosa Renaud

Ms. Ruth Stipp