1. Chapter 15 – Capital Projects Matrix
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Chapter 15 – Capital Projects Matrix
Kelly Cox, Associate Director, Chancellor’s Office

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Purpose
To guide campuses on which CSU fund to record:
“Recurring" maintenance and repair expenditures
“Non-recurring" maintenance and repair (NRMR) expenditures from internally funded sources
Capital improvement project (CIMP) expenditures
Long & Short Term financing NRMR & CIMP projects
“Non-recurring" maintenance and repair (NRMR) from externally funded sources
Capital improvement project (CIMP) expenditures from donations

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Layout
Capital project Matrix breaks down the “Funding Source” into two program categories down the left column;
Non-Enterprise funds and Enterprise funds
Non-enterprise funds include:
CSU fund 001, 463, 485, 496, 537, 542, 543, and 544.
Enterprise funds include:
Auxiliary Enterprise, Housing, Parking, Health Center, Student Union and Extended Education.

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Layout
Net asset categories, unrestricted and restricted.
The unrestricted category has three (3) types of funds to be used when monies are from internal sources:
operating,
non-recurring maintenance and repairs,
capital improvements.

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Layout
Net asset categories, unrestricted and restricted (cont.):
The restricted category also has three (3) types of funds to used when monies are from external sources (i.e. SRB proceeds or donations).
financed activities,
non-recurring maintenance and repairs,
capital improvements.

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Matrix Layout
The “Operating CSU Fund” are use to record “Recurring” maintenance and repair expenditures.
Use the new FIRMS Object codes:
660061, Building Maintenance (prog code 0702)
660062, Custodial Services (prog code 0703)
660063, Utilities (prog code 0704) 
CO-GENERATION PLANTS ONLY
660064, Landscape and Grounds Maintenance (prog code 0705)
Use program code derivation Rule 4
However, Health, Parking, Housing, Auxiliary Enterprise the program code will default to program 2001, via Rule 3.

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Footnotes
Footnote 4- The default net asset category (NAC) of CSU fund 550 is 834 Restricted Expendable-Capital Projects.
Unique to the enterprise programs, the same CSU fund is to be used for unrestricted and restricted activity,
Enterprise Funds default NAC is 881 Unrestricted
A GAAP override for the restricted portion is required to NAC 834 Restricted Expendable-Capital Projects.

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Footnotes
CSU Fund 538 Auxiliary Org
Footnote 2 – “Use only when the Auxiliary is benefiting from the project.”
Fund is use as a chargeback fund to pass project costs to the Auxiliary.
“Auxiliary donations should be recorded to the enterprise fund benefitting from the donation or non-enterprise projects are to be recorded to CSU fund 550.”
Example, Extended Education received a donation for a CIMP project through an Auxiliary, monies should be recorded to CSU Fund 442 with a GAAP override to NAC 834.
Example, the University received a donation for a CIMP project monies should be recorded to CSU Fund 550 (no override required).

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Footnotes
CSU Fund 463 – IRA
Footnote 5- Fee must be approved for the this specific purpose.

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How to Navigate #1
A Campus has CSU Fund 496 monies for an unrestricted NRMR project. Which CSU Fund should be used to record the project?

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How to Navigate #2
A Campus has an Approved IRA fee in CSU Fund 463 for an unrestricted CIMP project. Which CSU Fund should be used to record the project?

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How to Navigate #3a
A Campus is reimbursed by the City of San Jose for a NRMR project owned by the City. In what CSU fund should the project be recorded in?
Is there any further action required?
What is the proper accounting entries?

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How to Navigate #3a
CSU Fund 550
No GAAP override required
Abate expenditures against original expense.
The city owns the property and there is nothing to capitalize for the university nor revenue to be recognized by the university.

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How to Navigate #3b
Campus is reimbursed by the City of San Jose for a NRMR project owned by CSU San Jose. In what CSU fund should the project be recorded in?
Is there any further action required?
What is the proper accounting entries?

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How to Navigate #3b
CSU Fund 550
No, GAAP override required
Revenue in Local Contracts and Grants, Capital
Construction expenses in 607xxx. 
The construction expenses should be capitalized for GAAP.

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How to Navigate #4
A campus receives a capital donation for a Housing NRMR project, in what CSU fund should it be recorded?
Is there any further action required?

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How to Navigate #4
CSU fund 532
GAAP override to NAC 834

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How to Navigate #5
A campus Housing department uses rental revenue to supplement a CIMP project, in what CSU fund should it be recorded?
Is there any further action required?

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How to Navigate #5
CSU Fund 533
No GAAP Override Required

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Questions and Answers