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

2. 2 Mix and Match 680100 506100 506051 680051 690003 108090 Transfer in General Fund Exp SWAT Transfer Out Investments – Other SWAT Transfer In Transfer out Investment Earnings Transfer in Investment Earnings

3. 3 Mix and Match 680100 506100 506051 680051 690003 108090 Transfer in General Fund Exp SWAT Transfer Out Investments – Other SWAT Transfer In Transfer out Investment Earnings Transfer in Investment Earnings

4. 4 FIRMS – New or New Use Assets Investments 108090 Investments-Other Revenues Transfers In From Other Funds/Appropriations 506100 Transfers In - RMP SWAT Revenues Transfers In From Other Funds/Appropriations 506051 Transfers in Investment Earnings

5. 5 FIRMS – New or New Use Expenditures Operating Transfers Out 680051 Transfers Out Investment Earnings Expenditures Operating Transfers Out 680100 Transfers Out - RMP SWAT Expenditures Expenditure Adjustments 690003 RMP Expenditure Offset from GF

6. 6 AO with offsetting CPO Value Date: April 27, 2007 CPO # 06-0078 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, 2007. (see AO #s: 06-221, 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 108090 Investments-Other Credit 690003 RMP Expenditure Offset from GF If the ‘Transfer Amount’ shows a decrease, record it as: Debit 690003 RMP Expenditure Offset from GF Credit 108090 Investments-Other

7. 7 SWAT with CPO Value Date: April 27, 2007 CPO # 06-0077 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 SWAT06- 073). 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 108090 Investments-Other Credit 506100 Transfer in RMP-SWAT If the ‘Transfer Amount’ shows a decrease, record it as: Debit 680100 Transfer out RMP-SWAT Credit 108090 Investments-Other

8. 8 Plain ‘ol CPO (WFB/Wachovia) Value Date: May 11, 2007 CPO # 06-0095 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 108090 Investments-Other Credit 101006 Cash in Agency Accounts-Banks/S&L If the ‘Transfer Amount’ shows a decrease, record it as: Debit 101006 Cash in Agency Accounts-Banks/S&L Credit 108090 Investments-Other

9. 9 Plain ‘ol CPO (WFB/Wachovia) What if… you are no longer using 101006 for Wells Fargo, but have already changed your object code to be 108090??? No posting required! However, you may want to set up a separate campus account to track CPO activity

10. 10 Investment Earnings  All campuses are to record their investment income for SCO fund 0948 in CSU Fund 499 – FIRMS Object Code 508001 FIRMS Object Code 508001 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  680051 Transfer out – investment income  506051 Transfer in – investment income

11. 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 6-30-2007  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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