Attachment

AD 99-10

FIRMS Fields

Activity_Period

Record_Type

Agency_Code

Sub_ Agency_Code

Organiz-ation

State_Legal_Entity

Approp_ref

CSU _Fund

Year_of_Approp

Year_of_Budget

Project_No

Program_Code

Object _Code

Amount

FTE_ Positions

Filler Field

 

Categories

6

2

4

2

6

4

3

3

4

4

5

4

6

14 [2 decimal places]

4 [2 decimal places]

 

 

Revenues

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fees

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

501000

 

 

 

 

Investment Income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest Income

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

508004

 

 

 

 

Other Investment Income

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

508090

 

 

 

 

Endowment Income

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

510000

 

 

 

 

Federal Grants and Contracts

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

503100

 

 

 

 

State Grants & Scholarships

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

503200

 

 

 

 

Private Gifts, Grants and Contracts

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

503401

 

 

 

 

Sales and Services of Auxiliary Enterprises

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

504000

 

 

 

 

Other Revenue

199906

10

 

999

000000

6610

560

 

1998

1998

00000

5000

580090

 

 

 

 

Total Revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

$0.00

 

 

 

Expenditures

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Education and General:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Instruction

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0100

601000

 

 

 

 

Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0100

660090

 

 

 

 

Research

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0200

601000

 

 

 

 

Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0200

660090

 

 

 

 

Public Service

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0300

601000

 

 

 

 

Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0300

660090

 

 

 

 

Academic Support

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Library Expenditures

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Acquisition of Library Materials

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0401

608000

 

 

 

 

Library Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0401

601000

 

 

 

 

Other Library Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0401

660090

 

 

 

 

Other Academic Support Expenditures

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other Academic Support Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0400

601000

 

 

 

 

Other Academic Support Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0400

660090

 

 

 

 

Student Services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0500

601000

 

 

 

 

Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0500

660090

 

 

 

 

Institutional Support

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0600

601000

 

 

 

 

Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0600

660090

 

 

 

 

Operation and Maintenance of Plant

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0700

601000

 

 

 

 

Utilities

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0704

605000

 

 

 

 

Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0700

660090

 

 

 

 

Student Grants & Scholarships

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0800

609000

 

 

 

 

Other Expenditures:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Auxiliary Enterprise Expenditures

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Salaries & Wages

199906

10

 

999

000000

6610

560

 

1998

1998

00000

2001

601000

 

 

 

 

Other Expenditures

199906

10

 

999

000000

6610

560

 

1998

1998

00000

2001

660090

 

 

 

 

Expended for Plant Facilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expended for Equipment Purchase

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0706

607009

 

 

 

 

Expended for Construction

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0706

607006

 

 

 

 

Expended for Land Purchase

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0706

607002

 

 

 

 

Retirement of Indebtedness

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0706

660007

 

 

 

 

Interest on Indebtedness

199906

10

 

999

000000

6610

560

 

1998

1998

00000

0706

660006

 

 

 

 

Total Expenditures

 

 

 

 

 

 

 

 

 

 

 

 

 

$0.00

0.00

 

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

101000

 

 

 

 

Investments

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

108000

 

 

 

 

Accounts Receivable

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

103000

 

 

 

 

Allowance For Uncollectable Accounts

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

104000

 

 

 

 

Pledges Receivable, net

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

103007

 

 

 

 

Due From Other Funds

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

105000

 

 

 

 

Prepaid Expenses

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

107000

 

 

 

 

Fixed Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Land

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

110001

 

 

 

 

Buildings

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

110002

 

 

 

 

Equipment

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

110006

 

 

 

 

Other Assets

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

190090

 

 

 

 

Total Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

$0.00

 

 

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts Payable

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

201001

 

 

 

 

Accrued Salaries and Benefits Payable

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

208001

 

 

 

 

Accrued Compensated Absences

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

208002

 

 

 

 

Due to Other Funds

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

202000

 

 

 

 

Deferred Revenues

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

205000

 

 

 

 

Other Current Liabilities

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

250000

 

 

 

 

Capitalized Lease Obligations

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

260002

 

 

 

 

Notes Payable

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

261000

 

 

 

 

Bonds Payable

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

262000

 

 

 

 

Depositary Accounts

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

206001

 

 

 

 

Other Long-Term Liabilities

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

263090

 

 

 

 

Total Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

$0.00

 

 

 

Fund Balances and Net Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Investment in Fixed Assets

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

302000

 

 

 

 

Fund Balances (Net Assets) Unrestricted

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

305021

 

 

 

 

Fund Balances (Net Assets) Restricted

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

303090

 

 

 

 

Unexpended Plant

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

305001

 

 

 

 

Funds for retirement of plant debt Balance

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

304001

 

 

 

 

Funds for renewals and replacement Balance

199906

10

 

999

000000

6610

560

 

1998

1998

00000

9002

304002

 

 

 

 

Total Fund Balances and Net Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

$0.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Liabilities, Fund Balances and Net Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

$0.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Note:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1) Information needs to be provided for applicable line items by the type of funds defined below. Depending on the operational nature of the auxiliary organizations, not all funds types may be applicable.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For example, auxiliary organizations at some campuses may have only current funds and endowment funds.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2) The amounts reported here should tie to the amounts in GAAP financial statements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(3) Whereas FIRMS data submitted in July is reported for each auxiliary organization at each campus, auxiliary organizations can be combined by each campus on this report. However, the information needs to be

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

provided separately for each type of GAAP fund classification (e.g., Current Funds Unrestricted, Endowment, etc.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Funds for Auxiliary Organizations

 

 

 

 

 

 

 

 

 

 

CSU Fund 901

Auxiliary Organization - Current Funds Unrestricted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 902

Auxiliary Organization - Current Funds Restricted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 903

Auxiliary Organization - Endowment Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 904

Auxiliary Organization - Quasi Endowment Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 905

Auxiliary Organization - Plant Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 906

Auxiliary Organization - Plant Funds - Debt Service

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 907

Auxiliary Organization - Plant Funds - Renewals & Replacement

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 908

Auxiliary Organization - Loan Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CSU Fund 909

Auxiliary Organization - Agency Funds

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Summary of differences between FIRMS data submitted in July and IPEDS data submitted in November

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FIRMS Data Submitted in July Before GAAP Audit

IPEDS Data Submitted in November After GAAP Audit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Does not contain GAAP adjustments.

Reports amounts included in GAAP basis financial statements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reported for each individual auxiliary organization.

Auxiliary organizations can be combined at each campus.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reported under one CSU Fund 900 (Auxiliary Organization).

Reported for each applicable GAAP fund classification.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amounts reported at program category level.

Amounts reported for line items needed for IPEDS.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


Last Updated on 7/8/99
By CSU Employee