1 FIRMS Object Codes Legal Basis Reporting Workshop LAX Westin Hotel May 21, 2007 Lorretta Leavitt

2 Mix and Match Transfer in General Fund Exp SWAT Transfer Out Investments – Other SWAT Transfer In Transfer out Investment Earnings Transfer in Investment Earnings

3 Mix and Match Transfer in General Fund Exp SWAT Transfer Out Investments – Other SWAT Transfer In Transfer out Investment Earnings Transfer in Investment Earnings

4 FIRMS – New or New Use Assets Investments Investments-Other Revenues Transfers In From Other Funds/Appropriations Transfers In - RMP SWAT Revenues Transfers In From Other Funds/Appropriations Transfers in Investment Earnings

5 FIRMS – New or New Use Expenditures Operating Transfers Out Transfers Out Investment Earnings Expenditures Operating Transfers Out Transfers Out - RMP SWAT Expenditures Expenditure Adjustments RMP Expenditure Offset from GF

6 AO with offsetting CPO Value Date: April 27, 2007 CPO # Subject: CASH POSTING ORDER – CENTRAL PAYROLL ADJUSTMENT The Cash Management Operations office has executed a balance transfer from your campus’ Wachovia Global Securities Short Term Account in exchange for the allocation of general fund payroll funding during April, (see AO #s: , 222, 224) The campus journal entries to record this transaction in SCO fund 0948 are as follows: If the ‘Transfer Amount’ shows an increase, record it as: Debit Investments-Other Credit RMP Expenditure Offset from GF If the ‘Transfer Amount’ shows a decrease, record it as: Debit RMP Expenditure Offset from GF Credit Investments-Other

7 SWAT with CPO Value Date: April 27, 2007 CPO # Subject: CASH POSTING ORDER – SWAT The Cash Management Operations office has executed a balance transfer affecting your campus’ Wachovia Global Securities Short Term Account as noted on the attachment detail. This transfer represents allocated supplemental funding for retirement expenditures. (see SWAT ). The campus journal entries to record this transaction in SCO fund 0948 are as follows: If the ‘Transfer Amount’ shows an increase, record it as: Debit Investments-Other Credit Transfer in RMP-SWAT If the ‘Transfer Amount’ shows a decrease, record it as: Debit Transfer out RMP-SWAT Credit Investments-Other

8 Plain ‘ol CPO (WFB/Wachovia) Value Date: May 11, 2007 CPO # Subject: CASH POSTING ORDER The Cash Management Operations office has executed a transfer between the Wells Fargo Bank and your campus’ Wachovia Short Term Account as noted on the attached detail. The campus journal entries to record this transaction in SCO fund 0948 are as follows: If the ‘Transfer Amount’ shows an increase, record it as: Debit Investments-Other Credit Cash in Agency Accounts-Banks/S&L If the ‘Transfer Amount’ shows a decrease, record it as: Debit Cash in Agency Accounts-Banks/S&L Credit Investments-Other

9 Plain ‘ol CPO (WFB/Wachovia) What if… you are no longer using for Wells Fargo, but have already changed your object code to be ??? No posting required! However, you may want to set up a separate campus account to track CPO activity

10 Investment Earnings  All campuses are to record their investment income for SCO fund 0948 in CSU Fund 499 – FIRMS Object Code FIRMS Object Code is only to be used in CSU Fund 499 within SCO Fund 0948 Campuses may re-allocate investment income to other CSU Funds using the following new FIRMS Object Codes  Transfer out – investment income  Transfer in – investment income

11 Change for this year  Campus investment earnings (508001) for SCO Fund 0948 to date have been recorded in various CSU Funds Need to be corrected by  Investment Income for 0948 is to be posted to CSU Fund 499 (508001)  Investment Income allocation by the campus to various CSU funds within 0948 is to be recorded using Transfer out (680051) in CSU 499 and Transfer in (506051) in the receiving CSU Fund  CSU Fund 485 should only receive interest earnings if they are needed to cover planned expenditures within the year (506051)

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