SWAT
(SystemWide Allocation Transfer)
Presented by Lily Wang
May 21, 2007
1
Then
 Prior to RMP, campus received augmentation to its GF
base budget to supplement for various support programs
(e.g. academic senate, summer arts, etc.)
– Issued by CO Financial Management Services (FMS)
– FMS processes two notices
 Notice of (Supplemental) Allocation Order to campus
 Transaction Request to the State Controller
– Both the campus and the SCO recorded a budget entry
– If either party recorded these transactions in error there
was a reconciling factor in the SAM99
– No actuals entry was recorded
2
Now
 Campus receives a SWAT in lieu of base budget
augmentation via allocation order for support
programs (e.g. academic senate)
 SWAT document is a notice to the campus budget
office that additional funds are going to be deposited
into the campus CSU Operating Fund - 485
– SWAT document can be received in two ways:
 CPO (Cash Posting Order) or
 AD-NOAT (Notice of Accounting Transaction)
3
Now
 Recording of SWAT Notice
– Budgets should be recorded to reflect the new
revenue and the corresponding spending authority –
net zero
 The revenue will be recorded in FIRMS object
code 506100
– Funds could also be transferred out - 680100
would be used
– Actuals should be recorded to reflect the new revenue
and the corresponding cash/investments or FBC
 The revenue will be recorded in FIRMS object
code 506100
– Funds could also be transferred out - 680100
would be used
4
SWAT Budget Entries
Budget is
posted to
506100
regardless of
the method of
deposit (ADNOAT or CPO)
then recorded
for expenditure
in the receiving
departments
accounts
5
SWAT Accounting Entries
Either a CPO or
an AD-NOAT
never both, CPO
=
Cash/Investment
entry, AD-NOAT =
FBC entry. Both
credit the same
revenue account
(506100)
6
Balance in SWAT accounts
should be zero
7
SWAT Summary Sample
8
9