AD NOAT 02-54

THE CALIFORNIA STATE UNIVERSITY
Office of the Chancellor
401 Golden Shore, 5^th Floor
Long Beach, California 90802-4210
(562) 951-4610

Date:

December 5, 2002

Code: AD NOAT 02-54

To:

Financial Managers
Accounting Officers
Budget Officers

From:

Sean P. Boylan
Acting Director
Systemwide Financial Operations

Subject:

Lottery Fund Distribution of SMIF Interest- For the period January through June 2002

Lottery Fund disbursements for SMIF Interest for the period January through June, 2002 are being processed by check instead of allocation order, as in the past. A check with reference to this ADNOAT has been mailed to each campus to fund the subject programs. Please see the attachment for details.

These transactions should be treated as non-expenditure fund transfers from the Lottery Fund to the local trust fund. Campuses are requested to record these disbursements in their local trust accounts as follows:

CSU Fund	Program	FIRMS Object	D/C

481	9002	101002	D
481	1001	506021	C

The GAAP treatment and reclassification of these entries will be included with the instructions for the 2002-03 GAAP audit cycle.

If you have any questions regarding the disbursements, please contact Ms. Sharon Okashima at 562.951.4562. Other questions regarding this ADNOAT should be directed to the System wide Financial Operations Department at 562.951.4622.

SB:JK:tp AD NOAT 02-54

Attachment

cc:	Ms. Barbara Iriarte Mr. John Kochumman Ms. Sharon Okashima Ms. Sherry Pickering