3200  FUNDS USED BY THE CALIFORNIA STATE UNIVERSITY

References:  SAM Section 7400; FAS Code Book.

This section describes the principles and guidelines for accounting and 
reporting financial information for each fund used by the CSU.

All funds used by the CSU are listed in the Financial Accounting System 
(FAS) Chart of Accounts in the FAS Code Book, Appendix 1.  The State of 
California (State) has classified each State fund as a particular fund type.  
These classifications are the legal classification and do not necessarily relate to 
fund classifications used by colleges and universities.  The Code Book 
indicates the legal basis and category for each State fund used by the CSU.

The fund types used by the State are defined as follows per State 
Administrative Manual, Section 7400.

PROPRIETARY FUND TYPE

P/E      Proprietary/Enterprise

The proprietary fund types present financial data on State activities that are 
similar to those found in the private sector.  Users may be charged for goods 
or services provided or may be assessed a fixed fee to cover the cost of 
facilities.

Within the proprietary fund type, enterprise funds account for goods or 
services provided to the general public on a continuing basis either where the 
State intends that all or most of the costs involved are to be financed by user 
charges or where periodic measurements of the results of operations are 
appropriate for management control, accountability, or other purposes.

FIDUCIARY FUND TYPE

F/O      Fiduciary/Trust and Agency-Other

The fiduciary fund types are used to account for assets held by the State either 
as a trustee or as an agent.

Within the fiduciary fund type, trust, and agency-other funds account for 
assets held in a trustee capacity or as an agent for individuals, private 
organizations, other State and local governmental units, and/or other funds.

GOVERNMENTAL FUND TYPE

G/C      Governmental/Capital Projects

The governmental fund types are used primarily to account for services 
provided to the general public without charging directly for those services.

Within the governmental fund type, capital project funds account for 
transactions related to resources obtained and used for acquisition or 
construction of capital facilities.

This section will group funds along functional lines as follows:

1.  Funds used only by CSU.

2.  Funds used by CSU and other State agencies.

Funds used only by CSU

	Trust Funds	SUAM Section 3700

	Enterprise and 
	Enterprise-Related Funds      (SUAM Section to be determined)

Funds used by CSU and other State agencies

	Capital Outlay Type Funds     (SUAM Section to be determined)

	Support Type Funds            (SUAM Section to be determined)

Cross references to other sections of SUAM and authoritative literature will 
be indicated within the discussion of each fund.  In general, references will be 
given for authoritative literature rather than restating entire references.  It is 
recommended that the user of this manual refer directly to the references 
when using SUAM.

State statutes provide the legal basis for the fund used by the CSU.  The 
hierarchy of State statutes is:
	Government Code
	Education Code, Title 3
	Other Codes (civil, labor, etc.)
	Budget Act
	California Code of Regulations, Title 5
	CSU coded memoranda

CSU coded memoranda are incorporated into SUAM as soon as feasible.

The State of California issues a State Administrative Manual (SAM) which 
should be consulted on subjects not specifically addressed in SUAM.