Date:

October 7, 2005

Code: AD NOAT 05-136

To:

Financial Managers
Accounting Officers
Budget Officers

From:

Mr. George V. Ashkar
Senior Director, Controller
Financial Services, Accounting

Subject:

Centrally Paid Health Costs FY 2005/06

Transfer Request: PFA 059034
Legal Posting FY 2005/2006
GAAP Posting FY 2005/2006
(When GAAP year = Legal year, no GAAP entry is needed)

In accordance with Financing and Treasury memorandums FT 05-01 dated April 18, 2005, the centrally paid costs for fiscal year 2005/06 have been charged via Plan of Financial Adjustment (PFA) 059034.

Campuses should record the journal entry listed on Attachment A. In addition, each campus needs to reimburse their general fund from their health facilities revenue fund for these systemwide expenses.

If you have any questions, please contact Lawrence Gutierrez at (562) 951-4624 or via e-mail at lgutierrez@calstate.edu.

GVA:LG:tp AD NOAT 05-136

Attachment A