1. FIRMS MANUAL CHECKS

2. Intra/Interagency Transfers Intra-agency transfers – automated edits available in FIRMS

3. Intra/Interagency Transfers (cont.) Interagency transfers – require manual edit Between state funds: 5061xx = 6801xx Within same state fund other than 0948: 506126 = 680126 SWAT: 506100 = 680100 Between CSU funds in 0948: 571xxx = 671xxx Within the same CSU fund in 0948: 571000 = 671000

4. Due to/Due from Within campus – automated edits available in FIRMS

5. Due to/Due from (cont.) Between campus and CO Between state funds: 1051xx = 2021xx (Do not use 105028, 105029, 202028, and 202029) Within same state fund other than 0948: 105127 = 202127 Between CSU funds in 0948: 131xxx = 231xxx Within the same CSU fund in 0948: 131000 = 231000

6. RMP Expenditure Offset (Object Code 690003) Campuses without SWAP transactions Transactions between CSU funds 001 and 485 must net to $0 within campus Campuses with SWAP transactions Transactions between CSU funds 001 and 485 must net to $0 at system wide level

7. Governmental/Non-Governmental AR Object code 103003 (AR-Revenue) may be used only in governmental funds (e.g., 0001, 0498, 6028, 6041, 6048, etc.) Object code 103004 (AR-Operating Revenue) may be used only in non-governmental funds (e.g., 0573, 0576, 0580, 0583, 0839, 0947, 0948, etc.)

8. Abnormal Balances Required: Cash and Investments may not be negative within each CSU fund. To be reviewed for accuracy: Asset & expense accounts should have debit balances Liability, equity & revenue accounts should have credit balances

9. www.calstate.edu