FOR ACCOUNTING FOR REIMBURSEMENTS
Reimbursements affected by this change include:
Federal Financial Aid
NDI/IDL & Unemployment
- Remit directly to General Fund
- Remit to H.E. Fund 498 and then transfer to General
Fund by Plan of Financial Adjustment (PFA)
Reimbursements NOT affected by this change:
- Reimbursements made to cover expenditures for
General Fund Reimbursed Activities will continue to be remitted
directly to General Fund (bypassing H.E. Fund 498) . Examples:
- Reimbursements from trust (Funds 947 & 948)
- Reimbursements from campus auxiliaries
- Parking Security reimbursement will continue
to be remitted directly to General Fund (bypassing H.E. Fund 498).
II. OLD METHOD
- Prior to 1997-98 fiscal year, reimbursements
were recorded in the General Fund in global 1-19020
- Reimbursements for appropriations prior to 1997-98
may continue to be recorded in this manner (2-19020, 3-19020,
III. NEW METHOD
- Beginning with fiscal year 1997-98, those reimbursements
affected by this change will be initially transferred to H.E.
Fund 498 and then transferred by PFA to General Fund.
- Sub-code used must reflect fund source of transfer-in
in State GL (where it was transferred from)
H.E. FUND 498
- The SL global to be used is 1-30301.
- The GL global for 1-30301 is 0-13300.
- Reimbursements to be recorded in SL global 1-30301
- Sub-code 1880-1894
Federal Programs (includes financial aid reimbursements such as
College Work Study (CWS) on campus and off campus student payroll
expenditures, CWS administrative allowance, CWS job location and
development; SEOG, Perkins, Pell administrative allowances)
- Sub-code 1895-1899
Non-federal Programs (includes NDI/IDL & Unemployment reimbursement)
- Sub-code 2440 Transfer
in CERF (This type of reimbursement is limited to Concurrent
- These reimbursements would have flowed from :
- Fund 948 Trust
- Fund 573 CERF
- Chancellor's Office - Risk Pool Management
- Other state agencies
- Remember to use appropriate transfer out sub-codes
in above funds.
- Sub-codes must reflect transfer out to H.E. Fund
498, not General Fund.
- Example: 948-409 College Work Study. Transfer
out to cover on and off campus student payroll expenditures should
be sub-code 7740, not 7710.
- Check FRS Code Book for State GL attached to
- To record PFA Transfer-out from H.E. Fund 498
(to General Fund):
- Use SL global 1-30000
- Use GL global 0-13000
- Use sub-code 7890
- To record the PFA Transfer-in in General Fund,
use SL global 1-19031.
- The GL global for 1-19031 is 0-11012.
- Transfers-in to be recorded in SL global 1-19031
- Sub-code 1860-1874
GFS Federal Programs (includes all amounts recorded in H.E. 498
sub-codes 1880-1894 above).
- Sub-code 1875-1879
GFS Non-federal Programs
- If campus has a need for breakdown of type of
transfer-in, use the ranges provided.
- Reimbursed Activities reimbursements are still
remitted directly to General Fund using SL global 1-19020 with
GL global 0-11009. There is no change in method from previous
- Parking Security reimbursement is still remitted
directly to General Fund using SL global 1-19020 with GL global
0-11009. There is no change in method from previous years.
- A year end adjusting entry must be made in expenditure
global 1-17010 to offset this reimbursement.
H.E. FUND 498
Accounting for reimbursements previously recorded
in General Fund:
SL global 1-30301 Revenue Transfer-in Legal Basis
GL global 0-13300 Student Fees Revenue
Sub-codes 1880-1894 Federal Programs
1895-1899 Non-federal Programs
2440-2449 Transfer from CERF (573)
Accounting for transfer-out by PFA to General
SL global 1-30000 Revenue Trsf to Fund 001
GL global 0-13000 Revenue Trsf to Fund 001
Sub-codes 7890-7899 Student Fees Trsf to General
Accounting for reimbursements transferred in
from H.E. Fund 498:
SL global 1-19031 Gen
Fund-Support Revenue Transfers-in-Legal Basis
GL global 0-11012 GF-Revenue Transfers-in
Sub-codes 1860-1874 GFS Federal Programs
1875-1879 GFS Non-federal Programs (includes
2830-2839 GF-Independent Ops-Private (no change)
Accounting for reimbursements recorded to cover
expenditures in Reimbursed Activities and Parking Security:
SL global 1-19020 Gen Fund-Support Receipts Program
GL global 0-11009 Gen Fund-Receipts Program Reimbursements
Sub-codes 0280-0289 Reimb-Park Security
0460-0469 Indep Ops Reimb-CSU
0470-0479 Indep Ops Reimb-State
Humboldt State University