Business & Finance Structure of the CSU
CSU 101
March 8-11, 2009
Monterey
Justine Heartt and Shawn Bibb
Summary
Funding Sources within the CSU
Revenue Management Program
(RMP) Initiative
EO 1000 – Delegation of Fiscal
Authority
Chart of Accounts
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 California State University (CSU) receives
funding from a number of different sources and
all of these funds are the property of the State of
California. Consequently, all funds administered
by the CSU are covered by state laws, rules and
policies.
 While they are closely affiliated with the CSU, the
Auxiliaries (501.c.3) are separate, private, nonprofit, corporations organized consistent with the
California Education and Corporation Codes, and
their funds are not the property of the State of
California.
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Funding Sources within the
CSU
 General Fund/Student Fee Revenue
– CSU Operating Fund
 Housing Revenue
 Parking Permit Revenue
 Continuing Education Fee Revenue
 Lottery
 Campus/University Union
 Capital Outlay
 Other
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Main Operating Fund
 General Fund/Student Fee Revenue
– CSU Operating Fund
– The primary purpose of the CSU Operating Fund
is to record revenues and expenditures for statesupported instruction.
 Used to record the CSU’s share of state revenue
and student fees. The state revenue portion,
which is annually appropriated by the California
Legislature to the CSU, is the main source of funds
for the University operating budget. A secondary
source of funds is student fees such as the CSU
State University Fee, Non-Resident Tuition,
Application Fee, Health Services fee, and other
fees.
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 Housing
– Revenues are generated from license fees paid
by dormitory residents and must be used
exclusively for the self-supported housing
program
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 Trust Fund - Parking
– Parking revenues are generated from the sale of
parking permits and fines paid for citations
issued.
– Parking permit revenue must be used for new
parking structures/lots, to maintain parking lots
and for parking staff
– Citation income may only be used for
administration of citations and alternate
transportation.
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 Trust Fund - Continuing Education (CERF)
– These sources are generated by student fees for
enrollment in Continuing Education courses.
– Funds must be used for self-supported instruction
in the Continuing Education program.
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 Lottery Education Fund
– The funding source is cash generated from the
sale of California State Lottery tickets, a portion of
which is allocated to CSU campuses ( note: this
model may be changing to being an
augmentation to the Operating Fund)
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Lottery Guidelines
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 Campus Union
– Revenues are generated from the mandatory
Campus/University Union fee paid by students
– Exclusively for the self-supported Campus
University Union facilities and related programs.
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 Capital Outlay
The two sources of funds for CSU capital outlay
programs
– state tax revenues appropriated by the state
legislature
– the proceeds from the sale of bonds.
– funding is allocated to the University as either
 Minor Capital Outlay (projects of $400,000 or less)
 Major Capital Outlay (projects greater than
$400,000).
– The funding must be used for the construction
projects specified.
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A little info about the past…
 Until very recently, most of the funding sources of
the CSU were held on deposit with the state
treasurer and accounted for by the State
Controller
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A little info about the past…
 Cash was deposited daily by most campuses
with the state treasurer
– Campuses then notified the state controller
through a cash remittance advice as to which
state fund the cash should be posted
 Campuses kept records at the campus level that
had to be reconciled to the State Controller by
SCO fund
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A little info about the past…
 Campuses had little to no cash.
– All payments to vendors, employees, etc were
made by the state controller via checks drawn on
the state treasury.
– Campuses had to notify the state controller
regarding who was to be paid, how much, what
for, etc.
– The SCO would then issue the check and notify
the campus
– Again campus had to post the transaction to the
campus ledgers and reconcile to the state
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Sample State Controller
Accounts
State
Controller’s
Fund
SCO
Fund
SCO Fund Description
SCO
CSU
Sub
Fund
Fund
Description
Cash on
Code
Description
Deposit
0001 General Fund
000 General Fund Support
001
General Fund Support
State Treasurer
0580 Calif State University Dorm Rev Fund
001 Housing
261
DRF-Housing
State Treasurer
0580 Calif State University Dorm Rev Fund
208 Parking
262
DRF-Parking
State Treasurer
0580 Calif State University Dorm Rev Fund
008 Univ Union - SLO
265
DRF-Campus Union
State Treasurer
0839 Cal State University Lotter Ed Fund
000 Lottery
341
Cal State Univ Lottery Ed Fund
State Treasurer
6028 Capital Outlay Bond Fund
017 Minor Capital Outlay
318
Capital Outlay Bond Fund - MC
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
Various Misc, Scholarships, Endowments, etc
State Treasurer
CSU Fund’s
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Purchase an item the old
way….
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Reconciling the campus
books to the SCO
SAM 99
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How we handled Cash
 Campuses collect cash – University Cashier
 Campus deposit cash in bank account – State
Treasury
 Campuses notify the state controller via a
remittance advice as to which state fund account
these funds should be recorded
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Cash gets added to the
picture
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Then Things Started to
Change
 Funds that no longer had debt had to move the accounting
activity from within the DRF Fund to the actual Revenue
Fund
 Change in legislation allowed certain funds to be deposited
within the State University Trust Fund which did not require
separate accounting by the state controller
 For Example:
– Parking could be accounted for in
 State Fund DRF-580 (had SRB Debt)
 Parking Revenue Fund (Maintained separately by SCO)
 State University Trust
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Our World Got Confusing
SCO
Fund
SCO Fund Description
SCO
CSU
Sub
Fund
Fund
Description
Cash on
Code
Description
Deposit
0001 General Fund
000 General Fund Support
001
General Fund Support
State Treasurer
0580 Calif State University Dorm Rev Fund
001 Housing
261
DRF-Housing
State Treasurer
0580 Calif State University Dorm Rev Fund
208 Parking
262
DRF-Parking
State Treasurer
0580 Calif State University Dorm Rev Fund
008 Univ Union - SLO
265
DRF-Campus Union
State Treasurer
0573 State University Continuing Ed Rev Fund
000 CERF
181
CERF-Extended Education
State Treasurer
0583 State University Parking Revenue Fund
000 Parking
301
PRF-Fines and Forfeitures
State Treasurer
0583 State University Parking Revenue Fund
000 Parking
302
PRF-Parking Fees
State Treasurer
0839 Cal State University Lotter Ed Fund
000 Lottery
341
Cal State Univ Lottery Ed Fund
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
441
TF CERF Extended Education
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
462
TF-Campus Union
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
471
TF Parking-Fines and Forfeitures
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
472
TF Parking-Parking Fees
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
481
TF Lottery Education Fund
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
Various Misc, Scholarships, Endowments, etc
State Treasurer
Lottery
CERF-Extended Education
Campus Union
Parking
Housing
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And then along came
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What is
Revenue Management Program?
Legislation
 Budget Trailer Bill 1802 – Passed effective July
1, 2006
– Amended Ed Code 89721 – “The Chief Fiscal
Officer of each campus of the CSU shall deposit
and maintain in local trust accounts….. “
 (L) Moneys collected as higher education fees and
income from students of any campus of the CSU
and from other persons pursuant to Section 89700”
Allows the CSU to deposit revenue from student
fees into the State University Trust Fund
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Possibilities of SB 1802
 Improve Financial Management
– Demonstrate to rating agencies that the CSU
has control of its finances – deposit and
investment of fee revenue
 Streamline Financial Reporting
– eliminate redundant accounting processes
– reduce the workload of the CSU
and the State Controllers financial staff
 Bring the states treatment of student fee revenue
in line with other 4-yr Universities nationwide
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An Overview of CSU Funding
 In general, the CSU has funded the support of
instruction from two sources
– 70% from state support
– 30% from student fee revenue
 The state funds $.70 on the dollar and students
fund $.30 on the dollar
– Campuses collected the $.30 from the students
 Campuses remitted the $.30 to the state
 The state then allocated $1.00 back to the campus to spend
 ALL expenditures had to be processed through the State
Controller
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Funding Model – Fee Revenue
Management Program
 The state will continue to fund $.70 on the dollar = 70%
 Campuses will continue to collect $.30 on the dollar from
the students
– Campuses will deposit the fees collected from the
student in State University Trust fund
– Campuses will NOT remit student fees to the state
 Campuses will continue to have $1.00 in funding
– $.70 from the state
– $.30 from the student
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The Old Way
Transaction
Student Pays .30 directly to campus-Cash
Campus remits .30 to SCO - Cash
State allocates .70 to SCO account for Campus
Campus recieves annual allocation - budget
Total
Campus
Books
$
0.30
$
(0.30)
$
$
1.00
$
1.00
SCO books
$
$
0.30
$
0.70
$
1.00
Campus spends every $1.00
thru the state controller and
records a duplicate entry on
the campus books
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Remember This – pre RMP
This is how we spent
the $1.00 allocated to
the CSU by the state
after we remitted the
30 cents paid by the
student back to the
SCO
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The New Way
Transaction
Student Pays .30 directly to campus in -Cash
State allocates .70 to SCO account for Campus
State transfers .70 to State Univ Trust account for Campus
Total
Campus
Books
SCO books
$
0.30 $
$
$
0.70
$
0.70 $
(0.70)
$
1.00 $
-
Campus spends every nonpayroll $1.00 with cash – all
payroll transactions are
processed by SCO – no
duplicate processing
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Campuses Will Operate within CSU
Fund 485 – State University Trust
Total
June
May
April
March
February
January
December
November
October
September
August
July
State Controller - General Fund
State Appropriation ($.70)
Transfer amount to fund monthly Payoll
Balance
70.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
-6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -2.50
63.25 56.50 49.75 43.00 36.25 29.50 22.75 16.00 9.25 2.50 0.00
State Controller - State University Trust
Transfer amount for monthly payroll from General Fund
Transfer amount for monthly payroll from Wells Fargo
Process monthly Payroll
Balance
6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 6.75 2.50 0.00 70.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.25 6.75 11.00
-6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -6.75 -81.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Wells Fargo
Higher Education Fees & Income
Transfer amount to fund monthly payroll
Operating Expense Transactions
Balance
7.00 0.00 0.00 9.00 0.00 0.00 7.00 0.00 0.00 7.00 0.00 0.00 30.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -4.25 -6.75 -11.00
-1.00 -2.00 -2.00 -2.00 -2.00 -1.00 1.00 -2.00 -2.00 -2.00 -2.00 -2.00 -19.00
6.00 4.00 2.00 9.00 7.00 6.00 14.00 12.00 10.00 15.00 8.75 0.00 0.00
0.00 70.00
0.00 -70.00
0.00 0.00
Transfer from General Fund to State University Trust to fund monthly payroll
Transfer from Wells Fargo to fund monthly payroll (once General Fund is depleted)
Actual Payroll Activity
Actual Operating Expense Activity
Original Funding of General Fund and Student Fee Revenue
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Meanwhile –while this is
all being planned
 Serious CSU issues in the financial reporting process.
 CSU is the most complex university financial reporting
entity in the country.
 Fourteen of twenty-three campuses were unable to meet
reporting deadlines in FY 2004-2005 necessary to enable
CSU GAAP consolidation.
– Issues identified:




Significant personnel attrition.
Significantly increased complexity within the CSU system.
New GASB requirements.
Significant increase in construction projects.
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Recap
 It was March 2006
 Serious reporting problems in 2004-2005
 Legislation was in the works for a significant change
effective July 1, 2006
– Literally every business process performed at each
campus will be effected
– Need to be prepared for this change in 3 months
– Need to close 2005-2006 at the same time
 By the way – it might not have passed
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So we “Ran Until
Tackled”
 Legislation change for 2006-2007 proposed by
Fall 2006
 Once it was determined that the bill had support,
campus financial officers were brought in
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Committee met March 15,
2006 to discuss implication
 Sub-committee of the Financial Officers
Association (FOA)
 From the committee report….
– The re-engineering of the operating business
processes should not be considered lightly. This
was an enormous undertaking that needed to be
accomplished in a very short time period.
– That said, the end result would revolutionize how
the CSU did business with substantial
improvements.
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A Plan is made a the March
20 FOA Meeting
 A task force was formed with experts from all
areas of finance from all 23 campuses and the
Chancellor’s Office
– Over 70 members
 Task force met for an entire week on three
separate occasions
 All members of the task force stayed at the same
hotel so that could continue discussions over
cocktails, dinners, treadmills, etc.
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Meanwhile – another
change was brewing
 If the bill passed the CSU would issue an RFP for
banking services
–
–
–
–
Looking for state of art services
Balances swept daily for investments
Positive pay files for disbursements
“We’ll think about that if it happens”………and it
did
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May 2006 – First Task
Force Meeting
 Held in Long Beach at the Chancellor’s Office
– May 8 thru May 12
 Identified the critical training issues
 Created a tentative timeline for major process changes
 Especially the transition to operate in trust. Planned on
January 2007 – gave us 8 months
– Requires state controller, Dept of Finance and Payroll
Office to agree to a major change in process
– Team went to Sacramento to “pitch” the idea in June
 Hold a training session for all finance staff on May 22
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Still “Running Until
Tackled”
 May 22 – over 300 CSU Finance Staff attended
training
– Training material put together in one week
 Everything we know to this point was
communicated at the training
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Team visit to
Sacramento – June 29
 “Pitched” the idea of operating with trust
 Want the CSU payroll to issue from trust effective
January 2007
 Explain all the benefits to the CSU and to the
State Controller – efficiencies
 Very well received
 In fact…..
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They love it
The Chief of Payroll services steps out of the room
to “check” a few things….
“Yep” they can do – except it really works better for
them if they did it effective July 1!!!
THE NEXT DAY!!!
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The team has a small
anxiety attack
Call an emergency teleconference with all
campuses to explain that the payroll for July will
be posting to trust not the general fund and they
will have to make sure appropriate funds are
there to cover the payroll.
Oh and remember – the bill hadn’t passed yet
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July 1, 2006 – Senate
Bill 1802 Passes
 Okay – we’re not tackled, and still running
 Now we just had to work on year end closing for
2005-2006
 The CSU got the RFP out for the new bank
 The Task Force planned its second meeting in
August
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Task Force met in
August
 August 21 thru August 25
 Focus on the new CSU Central Bank
– More changes
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Second RMP Training for all
Finance Staff
 October 2006 – over 300 CSU staff from financial
departments attended the second RMP training
 2 ½ days – 13 Sessions
 We have our new bank – Wells Fargo
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Central Bank
Implementation
 All campuses would be operating within the new depository
bank as of January 2, 2007
 All campuses would be operating within the disbursement
bank as of April 2, 2007
– Disbursement bank would be implemented in three phases
 Phase 1 – February 1, 2007
– CO, Long Beach, Sonoma, Humboldt, San Jose, San Luis
Obispo, Stanislaus, San Diego
 Phase 2 – March 1, 2007
– Maritime, Sacramento, Northridge, Bakersfield, Pomona, San
Marcos, Fresno, San Francisco, Los Angeles
 Phase 3 – April 2, 2007
– Monterey Bay, Dominguez Hills, Chico, Channel Islands, East
Bay, San Bernardino, Fullerton
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Third & Final Task Force
Meeting – February
 Task force started to focus on revised CSU
Standard, Definitions and Policies
– Discussion on guidelines that included best
practices
– Training on third task force would be conducted
at the Financial Officers Association Annual
Conference in April
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Recap
 Process was very fast
– All material posted to WEB Site
– All campuses had access to network drive with all task
force materials
 Had excellent executive sponsorship
 RMP is fully implemented
 Changes to accounting structure underway – more to
come on this.
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The WEB site
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Web Site (cont)
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Recap
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What we accomplished
 All 23 campuses were operating in trust effective
fiscal year 2006-2007
 All campuses were fully invested and operating
within the CSU Central Bank – Wells Fargo
 New Executive Order issued for CSU Delegation
of Authority
– Executive Order 1000
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Remember where we were
when we started?
SCO
Fund
SCO Fund Description
SCO
CSU
Sub
Fund
Fund
Description
Cash on
Code
Description
Deposit
0001 General Fund
000 General Fund Support
001
General Fund Support
State Treasurer
0580 Calif State University Dorm Rev Fund
001 Housing
261
DRF-Housing
State Treasurer
0580 Calif State University Dorm Rev Fund
208 Parking
262
DRF-Parking
State Treasurer
0580 Calif State University Dorm Rev Fund
008 Univ Union - SLO
265
DRF-Campus Union
State Treasurer
0573 State University Continuing Ed Rev Fund
000 CERF
181
CERF-Extended Education
State Treasurer
0583 State University Parking Revenue Fund
000 Parking
301
PRF-Fines and Forfeitures
State Treasurer
0583 State University Parking Revenue Fund
000 Parking
302
PRF-Parking Fees
State Treasurer
0839 Cal State University Lotter Ed Fund
000 Lottery
341
Cal State Univ Lottery Ed Fund
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
441
TF CERF Extended Education
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
462
TF-Campus Union
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
471
TF Parking-Fines and Forfeitures
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
472
TF Parking-Parking Fees
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
481
TF Lottery Education Fund
State Treasurer
0948 State Universtiy Trust Fund
000 Trust
Various Misc, Scholarships, Endowments, etc
State Treasurer
Lottery
CERF-Extended Education
Campus Union
Parking
Housing
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RMP Fully Implemented
SCO
Fund
SCO Fund Description
SCO
CSU
Sub
Fund
Fund
Description
Cash on
Code
Description
Deposit
0948 State Universtiy Trust Fund
000 Trust
485
TF CSU Operating Fund
CSU Bank - WF
0948 State Universtiy Trust Fund
000 Trust
441
TF CERF Extended Education
CSU Bank - WF
0948 State Universtiy Trust Fund
000 Trust
462
TF-Campus Union
CSU Bank - WF
0948 State Universtiy Trust Fund
000 Trust
471
TF Parking-Fines and Forfeitures
CSU Bank - WF
0948 State Universtiy Trust Fund
000 Trust
472
TF Parking-Parking Fees
CSU Bank - WF
0948 State Universtiy Trust Fund
000 Trust
481
TF Lottery Education Fund
CSU Bank - WF
0948 State Universtiy Trust Fund
000 Trust
6028 Capital Outlay Bond Fund
017 Minor Capital Outlay
March 2009
Various Misc, Scholarships, Endowments, etc
318
Capital Outlay Bond Fund - MC
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CSU Bank - WF
State Treasurer
55
RMP Changes
 The Revenue Management Program changed
more than just where we deposited our student
fee revenue:
– (L) Moneys collected as higher education fees
and income from students of any campus of the
CSU and from other persons pursuant to Section
89700”Allows the CSU to deposit revenue from
student fees into the State University Trust Fund
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RMP Changes
 Campuses deposit and retain student fee
revenue within State University Trust
 CSU created a central bank outside the state
treasury for all funds on deposit within the State
University Trust
 CSU centralized all investment activity – fully
invested
 General Fund is fully expended prior to the end
of each appropriated year
 All campus main operations are within State
University Trust (0948)
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RMP Changes
 Except for Capital Outlay – all CSU Funds
operate within
 State University Trust
 CSU Central Bank
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EO 1000 CSU Types
 Executive Order 1000 established the CSU Fund
Types that govern all activity within State
University Trust Fund 0948
– Proprietary
 Enterprise Funds
 Internal Service Funds
– Fiduciary
 Investment Trust Funds
 Private Purpose Funds Trust funds
 Agency Trust Funds
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
The Proprietary Funds category is used to
account for activities supported, at least in part,
by fees or charges and includes two Fund
types:
– Enterprise Funds
– Internal Service Funds.
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Proprietary Funds
Enterprise
 Enterprise Funds are used to report any activity
for which a fee is charged to external users for
goods or services.
 CSU policies, standards, and definitions may
also require utilization of Enterprise Funds to
meet accounting or reporting requirements
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Enterprise Fund Criteria
 a) The activity is financed with debt that is secured solely
by a pledge, by the Trustees, of the net revenue from
fees and charges of the activity, i.e. SRB Debt
 b) Laws or regulations require that the activity’s costs of
providing services, including capital costs be recovered
with fees and charges rather than with taxes or similar
revenues, i.e. Housing & Parking
 c) CSU policies, standards, and definitions require that
the activity establish fees and charges designed to
recover its costs. These fees are directly related to ,
although not necessarily equal to, the costs of goods or
services, (CSU/Campus created enterprise –
International Programs)
 d) CSU policies, standards and definitions require
separate accounting or reporting of revenues, expenses,
and/or net assets, i.e. IRA & CSU Operating Fund
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Internal Service Fund
Criteria
 Internal Service Funds account for the financing
of goods or services provided by a designated
campus department or unit to other campus
departments of units.
 Established primarily to improve financial
management of scarce campus resources
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Fiduciary Funds
 Used to account for assets held by a campus in a
trustee capacity or as an agent for individuals,
private organizations, or other governmental
units, and therefore cannot be used to support
CSU programs and activities.
 Three Fund types
– Investment Trust Funds
– Private-Purpose Trust Funds
– Agency Funds
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Fiduciary Funds Criteria
 Investment Funds – used to report the external
portion of investment pools held for individuals,
private organizations, or other governments
 Private-Purpose Trust funds – used to report all
other trust arrangements under which the
principal and income benefit individuals, private
organization s, or other governments
 Agency Funds – used to report resources held by
the campus in a purely custodial capacity
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New Governance
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The New Flow
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PeopleSoft Chartfields Defined
Chart of Accounts White Paper
 CSU will use 6 of the 16 PeopleSoft Chartfields
 All CSU Modification will include the 6 defined
Chartfields
 All remaining PeopleSoft Chartfields will NOT be
supported by CMS
–
–
–
–
–
–
Fund
Account
DeptID
Project
Program
Class
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Fund
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DeptID
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Account
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Program
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Project
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Class
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Overview of CSU Chart of
Accounts
 Each CSU Campus is accountable to three
separate, distinct, and related entities
– The State of California
– The CSU Chancellor’s Office
– The campus community
 All three are tied together by the campus
PeopleSoft chart of accounts
– Fund Attributes - FNAT
– Account Attributes - AAT
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State of California
 Examples of SCO Documents/files
–
–
–
–
–
–
–
–
SCO Reconciliation Report
Claim Schedules
SAM 99 (CSUGL010) Report
Plan of Financial Adjustments
Cash remittance
Monthly SAM99 file
Allocation Orders
Controller’s Transfers
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CSU Chancellor’s Office
 Sample of CO documents/files
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–
–
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Quarterly/Annual FIRMS Submission
Annual Budget FIRMS Submission
Year end Data Quality Review Report
Request for Allocation Orders
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Campus Community
 Sample of Campus documents/files
–
–
–
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Transaction processing by department
Monthly transaction report for each department
Capital Outlay/Project reporting
Vice President/College level reporting
Campus trend analysis
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All transactions, SCO, CO and Campus
originate with the 6 PeopleSoft Chartfields
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CSU Attributes are assigned by
the “FNAT” Key
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SCO Attributes on
PeopleSoft Fund













SCO Fund
SCO Sub Fund
SCO Category
Appropriation Year
Appropriation Reference
SCO Account type 1
SCO Account Type 2
SCO Revenue Account
SCO Program
SCO Element
SCO Component
Available To
Reversion
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6028
003
00
2002
302
C
D
000000
06
96
115
12/31/2006
12/31/2008
83
Account Chartfield “103804”
CSU Attributes
There are only three
CSU Attributes on
the PS Account
FIRMS Object Code,
State GL Account
and GAAP Natural
Classification
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SCO Agency Reconciliation Report
(Fondly referred to as the “Tab Run”)
SCO Acct
Type 1
SCO Acct
Type 2
Avail To
and
Reversion
Dates
SCO
Approp Ref
SCO
Fund
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SCO Sub
Fund
SCO
Approp
Chapter
SCO Program, Element
& Component
CSU 101, Heartt and Bibb
SCO Year of
Enactment
85
SCO Claim Schedule
SCO
Fund
SCO Sub
Fund
SCO
Approp Ref
SCO Year
of
Enactment
SCO
Category
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SCO
Approp
Chapter
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SAM 99
 “R” Type SCO Account
– 0001000 2001 R 000 161400
– SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type
2, SCO Approp Ref, SCO Revenue Acct
 “F” Type SCO Account
– 0001000 1999 F 001 90 00 00 000
– SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type
2, SCO Approp Ref, SCO Category, SCO Program, SCO
Element, SCO Component
 “D” Type SCO Account
– 0001000 2002 D 001 11 00 00 000
– SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type
2, SCO Approp Ref, SCO Category, SCO Program, SCO
Element, SCO Component
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Plan of Financial
Adjustment
SCO
Fund
SCO Sub
Fund
SCO
Appropriation
Ref
SCO Program, Element
& Component
SCO Year of
Enactment
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SCO
Category
CSU 101, Heartt and Bibb
SCO Acct
Type 2
88
SCO SAM 99 File
(Tape)
SCO
Fund
SCO Sub
Fund
SCO
Appropriation
Ref
SCO
Category
SCO Year of
Enactment
SCO Program, Element
& Component
SCO Acct
Type 1
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SCO89
Acct
Type 2
Notice of Allocation Order
SCO
Fund
SCO Sub
Fund
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SCO
Appropriation
Ref
SCO Year of
Enactment
90
SCO Notice of Transfer
(Controller’s Transfer)
SCO
Category
SCO Acct
Type 2
SCO
Fund
SCO Sub
Fund
SCO Year
of
Enactment
March 2009
SCO
Appropriation
Ref
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SAM 7 – Trial
Balance
Report ID:
Bus. Unit:
SCO Fund #:
PeopleSoft Financials
SAM07 TRIAL BALANCE
Post-Close as of: 3/2003
CSUGL007
SLCMP--San Luis Obispo
0498 Higher Education Fees and Income, CSU
Maps to
PeopleSoft
Fund Code
Chart Fields
GL
Account
Account Title
1110
1150
1313
1315
1390-3130
1390-3150
3114-0001
5570
General Cash
Cash in Transit to State Treasury
Accounts Receivable-Revenue
Accounts Receivable-Dishonored Checks
Allowance Uncollec Accts-A/R Revenue
Allowance Uncollec Accts-A/R Dishonored Checks
Due to General Fund
Fund Balance-Clearing Account
SCO Fund Total 0498
Debit
Credit
311,736.34
750,000.00
1,402,632.48
17,873.53
88,161.88
10,132.71
18,291,990.76
15,908,000.00
---------------18,390,242.35
---------------18,390,285.35
Maps to
PeopleSoft
Account
Chart Fields
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Chancellor’s Office FIRMS Reporting Elements
SCO
Appropriation
Ref
CSU
Fund
SCO Year of
Enactment
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CSU Attributes
CSU Fund and FIRMS Object Code
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FIRMS Object Codes
 All PeopleSoft Account Chartfields must map to a
FIRMS object code
 Campuses can establish multiple PeopleSoft
Accounts that map to one FIRMS object code in
order to accommodate campus business needs
– Separate common activity to facilitate easier
reconciliations
 Separate fund balance clearing
– Claims, payroll, PFA’s, etc
 Separate Accounts Payable
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–
–
–
–
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PeopleSoft AP activity
Manual Obligation Accruals
Payroll Accruals
Encumbrance Accruals
PO encumbrances
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Sample Campus Reporting
PeopleSoft
Fund Code
Chart Field
PeopleSoft
DEPTID
Chart Field
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Sample Department Report
PeopleSoft
Fund Code
Chart Field
PeopleSoft
Account
Chart Field
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GAAP Attributes
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Sample GAAP Statement
of Net Assets
Assets and
Liabilities are
based on the
GAAP natural
classification
attribute on the
PeopleSoft
Account
Chartfield
Net Assets fund
balances are
based on the
GAAP net asset
category
attribute on the
PeopleSoft Fund
Code Chartfield
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Chart of Accounts
Review
 All external Reporting is driven by the attributes on
the Fund and Account Chartfields
 All CSU Attributes are maintained by the
Chancellor’s Office
 Certain attributes are specific to the State
Controller
 Certain attributes are specific to the CSU
 Certain attributes (and chartfields) are specific to
the campus
 ALL are subsets from SCO to CSU to Campus
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New Attributes
 EO 1000 established the CSU Fund Types used
by the CSU to define activity within State
University Trust Fund 0948
 These attributes will be added to the CSU Fund
Attributes in the near future
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 The Housing Services department need to buy a
computer. They have funds in the CSU
Operating Fund and the Housing Fund.
 The president is going to travel to the mid west to
meet with a group of ranchers regarding Sheep
Production
 The campus is going to repair the roof of the
Administration Building
 Charge the utilities used by the City of SLO to
Reimbursed activities
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www.calstate.edu/qi