SAM99 Special Topics
Topics
Some transactions require very specific instructions
for SAM99 reporting. Periodically, topics will be
added to this presentation as necessary.
• Topics Covered
• DGS Prepayment Advance
2
3
DGS Prepayment
Advance
• Service Revolving Fund: Accounts for charges
for printing and procurement services rendered
by the Department of General Services (DGS) for
state departments and other public entities.
• The advance provides working capital to the
service revolving fund and prevents the agency
charged from spending the average monthly
amount paid to DGS.
• The amount charged by DGS varies each year
as the average purchases of the campus
fluctuate up or down.
4
Journal entry
Journal Entry to Record the Advance:
DR - 107005 Prepay Service Revolving Fund-Services
CR - 305022 Fund Balance Clearing
• FIRMS object code 107005 and all other objects mapping
to State GL account 1730 “Prepayments to Other Funds
or Appropriations” are ignored or not picked up on line 3
“Reverse Agency Original Prior Year Accruals” of the
SAM99.
• This allows the campus to adjust the advance and fund
balance clearing amounts directly to follow DGS without
creating an error or adjusting revenue/expense accounts.
5
Sample SAM99
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and "Balance" for Campus Accrual Basis
activity
TheIncampus
the
trial
Inbalance
the
Balance
issample
balanced
column,
the
with
theentry
debit
SAM99,
State’s
and
credit
the
onState’s
the
entries
Advance
Account
showing
amount in
Balance
theand
G/L
Total
the
SCO
line
is a
Amounts
reversal
debit
thatofis
column
the on
balanced
in
campus
thethe
Top
Prepayments
debit
for
Right
andthe
Fund
Section
by
Balance
advance
the
reversal
Clearing
areofaligned
the
lines,
in
the
campus
respectively.
Advances
entry
for the
column.
advance.
G/L Total
Amounts
Account Balance SCO
Receipts/
Advances
Disbursements
$
20.00 $
200.00
Reverse: Agency PY Accruals
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
Prepayments to Service Revolving Fund
$
100.00
120.00
(436.00)
(216.00)
20.00 $
Net Expenditures (SCO Adjusted)
Balance
$ (780.00)
$
-
$
-
$
$
$
$
(100.00)
(120.00)
436.00
216.00
$
$
$
$
(100.00)
(120.00)
436.00
216.00
$
(20.00)
(20.00)
$
416.00
Unexpended Balance (SCO Adjusted)
$ (584.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense activity
Campus Records
Revenue
Expense
Equity (Fund Balance Clearing)
Total Campus Records
Warnings:
Campus Records total does not equal expenditures
Campus Trial Balance does not balance
Calculated unexpended balance does not = Campus
records total balance
$
$
(220.00)
(416.00)
$
$
416.00
$
416.00
$ 584.00
$
$
-
$
-
6
Category 98
• To segregate data that isn’t otherwise broken out
using SCO subfunds, the SCO uses a category
code.
• The Services Revolving Fund or DGS Prepay
Advance is booked to category code 98 by the
SCO.
• The SAM99 report is coded to only pick up
entries to State GL 1730 in funds marked with
category codes 98 or 99 to assist campuses in
aligning their data with the State records.
7
To Add a Fund or Not?
• Because the category code is part of the FNAT
key mapping, a separate fund mapped to a FNAT
key with the category code must be used or the
SAM99 will be unbalanced.
• Since the fund 0948 – CSU Trust Fund is not
submitted to the state via the SAM99 process,
the out of balance error for this item can be
ignored.
The campus must determine the approach that
will be used: a new fund is created or a persistent
SAM99 out of balance condition.
8
Why isn’t a separate
fund required?
• Annual reporting to the
State for continuously
appropriated funds is
accomplished by the
Chancellor’s Office (CO)
compiling and
consolidating FIRMS data
for each fund.
• In reviewing the red and
green boxes to the right,
the trial balance received
by the CO is the same for
both scenarios.
Campus Added a Fund
Campus Did Not Add a Fund
9
Sample SAM99 –
Campus Added Fund
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and "Balance" for Campus Accrual Basis
activity
As shown
earlier on
slide 6, the
SCO and
campus
entries align
and the
SAM99
report is
balanced.
G/L Total
Amounts
Account Balance SCO
Receipts/
Advances
Disbursements
$
20.00 $
200.00
Reverse: Agency PY Accruals
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
Prepayments to Service Revolving Fund
$
100.00
120.00
(436.00)
(216.00)
20.00 $
Net Expenditures (SCO Adjusted)
Balance
$ (780.00)
$
-
$
-
$
$
$
$
(100.00)
(120.00)
436.00
216.00
$
$
$
$
(100.00)
(120.00)
436.00
216.00
$
(20.00)
(20.00)
$
416.00
Unexpended Balance (SCO Adjusted)
$ (584.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense activity
Campus Records
Revenue
Expense
Equity (Fund Balance Clearing)
Total Campus Records
Warnings:
Campus Records total does not equal expenditures
Campus Trial Balance does not balance
Calculated unexpended balance does not = Campus
records total balance
$
$
(220.00)
(416.00)
$
$
416.00
$
416.00
$ 584.00
$
$
-
$
-
10
Sample SAM99 – Campus Did
Not Add a Fund
The State
amounts are
still
recorded
Because
the
in theontwo
entry
the
The
fields
shown.
Prepayment
Prepayment
line
is not
or
advance
picked
postingup,
is
the
trial
ignored
and theby
balance
is out
the
report
Balance
of balance
because
the
column is
fund
outdoesn’t
of
have
balance
categorythe
98
between
onTop
theand
FNAT
key.
Bottom
sections of
the report
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and "Balance" for Campus Accrual Basis
activity
G/L Total
Amounts
Account Balance SCO
$
Reverse: Agency PY Accruals
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
100.00
120.00
(436.00)
(216.00)
Receipts/
Advances
Disbursements
20.00 $
200.00
$
-
$
$
$
$
(100.00)
(120.00)
436.00
216.00
$
416.00
Balance
$ (780.00)
$
-
$ (100.00)
$ (120.00)
$ 436.00
$ 216.00
Prepayments to Service Revolving Fund
Net Expenditures (SCO Adjusted)
Unexpended Balance (SCO Adjusted)
$ (564.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense activity
Campus Records
Revenue
Expense
Equity (Fund Balance Clearing)
Total Campus Records
Warnings:
Campus Records total does not equal expenditures
Campus Trial Balance does not balance
Calculated unexpended balance does not = Campus
records total balance
$
$
(220.00)
(436.00)
$
$
416.00
$
416.00
$
584.00
$
$
(20.00)
$
20.00
11
State GL 1730
• It is important to remember that 107005 or
another FIRMS object code mapped to State GL
1730 must be used to record this entry.
• State GL 1730 is treated differently for SAM99
reporting, mirroring the State’s treatment of these
entries.
• For demonstration purposes, the following slide
shows what will happen if a State GL other than
1730 is used.
• If a campus has this scenario, reclassify the
advance amount to State GL 1730. The SAM99
will be out of balance in the year of transition.
12
Sample SAM99 – Bad
Account Used
However,
the
TheIncampus
the
balance
trial
balance
Balance
In the
forward
entry
is
balanced
column,
the
sample
from
the
with
the
State’s
entry
SAM99,
the
Other
debit
and
on theline
State’s
Prepaid
credit
entries
Account
Advance
isshowing
picked up
in
Balance
amount
anda
in
line
3
as
the G/L
Total
SCO
line
is a
the
reversal
Prior
Year
Amounts
debit
thaton
is
of the
Accrual
column
on
balanced
in
campus
the
report.
the
theOther
Topthe
debit
for
Therefore,
Prepaid
and
Right
advance
in
the
campus
Fund
Section
by
thehave
Other
will
an
Balance
thePrepaid
reversal
out
of
Clearing
of theare
account
balance
lines,
campus
aligned
in
when
respectively.
entry
for the
the
comparing
advance.
Advances
their
balance
column.
to the
State’s.
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and "Balance" for Campus Accrual Basis
activity
G/L Total
Amounts
Receipts/
Advances
Disbursements
$
18.00 $
200.00
Account Balance SCO
Reverse: Agency PY Accruals
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Other Prepaid
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
$
Prepayments to Service Revolving Fund
$
100.00
120.00
18.00 $
(436.00)
(198.00)
-
Net Expenditures (SCO Adjusted)
$
Balance
$ (782.00)
$
20.00
$
-
$
$
(100.00)
(120.00)
$
$
436.00
216.00
$
$
$
$
$
(100.00)
(120.00)
(18.00)
436.00
198.00
$
-
(18.00)
$
436.00
Unexpended Balance (SCO Adjusted)
$ (584.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense activity
Campus Records
Revenue
Expense
Equity (Fund Balance Clearing)
Total Campus Records
Warnings:
Campus Records total does not equal expenditures
Campus Trial Balance does not balance
Calculated unexpended balance does not = Campus
records total balance
$
$
(218.00)
(416.00)
$
$
416.00
$
416.00
$ 584.00
$
$
20.00
-
$
-
13
DGS Prepay Advance Recap
• Journal Entry to Record the Advance:
DR - 107005 Prepay Service Revolving Fund-Services
CR - 305022 Fund Balance Clearing
• Campus may choose either:
• To add a fund mapped to category 98. [Recommended]
─ Or
• To record the advance in a fund not mapped to category 98.
• If this transaction is recorded in a fund not mapped to category
98, the SAM99 report will be persistently out of balance by the
advance amount.
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