Date:	February 4, 2000	Code: AD NOAT 00-06
To:	Financial Managers Accounting Officers Budget Officers
From:	William P. Musselman Acting 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) has 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 999117 and 999118, respectively. PFA 999119 pertains to expenditure transfers. The PFA’s are for the first half of fiscal year 1999/2000, July through December. Attachment A reflects allocation orders being processed to cover Pro Rata Charges of expenditures through December 31, 1999. After PFA 999119 has been posted by the SCO, the allocation balance should remain available for expenditures incurred during the remainder of fiscal year 1999/2000. Attachment B provides a campus summary of income, revenue and expenditures processed through the systemwide account. The listed campuses should record the journal entries noted on the attachment. Questions may be directed to Ms. Susan Koch at (562) 951-4611 or via e-mail at skoch@calstate.edu.     WPM:SK:au   AD NOAT 00-06   Attachments cc: Ms. Susan Koch Ms. Rosa Renaud