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FIRMS Object Codes

Legal Basis Reporting WorkshopLAX Westin HotelMay 21, 2007

Lorretta Leavitt

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Mix and Match680100

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

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Mix and Match680100

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

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FIRMS – New or New UseAssets

Investments108090

Investments-OtherRevenues

Transfers In From Other Funds/Appropriations506100

Transfers In - RMP SWATRevenues

Transfers In From Other Funds/Appropriations506051

Transfers in Investment Earnings

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FIRMS – New or New UseExpenditures

Operating Transfers Out680051

Transfers Out Investment Earnings

ExpendituresOperating Transfers Out

680100Transfers Out - RMP SWAT

ExpendituresExpenditure Adjustments

690003RMP Expenditure Offset from GF

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AO with offsetting CPOValue Date: April 27, 2007 CPO # 06-0078

Subject: CASH POSTING ORDER – CENTRAL PAYROLL ADJUSTMENTThe 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-OtherCredit 690003 RMP Expenditure Offset from GF

If the ‘Transfer Amount’ shows a decrease, record it as:Debit 690003 RMP Expenditure Offset from GFCredit 108090 Investments-Other

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SWAT with CPOValue 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-OtherCredit 506100 Transfer in RMP-SWAT

If the ‘Transfer Amount’ shows a decrease, record it as:Debit 680100 Transfer out RMP-SWATCredit 108090 Investments-Other

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Plain ‘ol CPO (WFB/Wachovia)Value Date: May 11, 2007 CPO # 06-0095Subject: CASH POSTING ORDERThe 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-OtherCredit 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&LCredit 108090 Investments-Other

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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

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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

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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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