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Endowment & Investment Accounting (EIA) - Fiscal Year End Closing Schedule - FY 2009-2010
OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
11 01 05/28/10 Fri Prepare EIA and UCLA journals to transfer FY 09-10 Budget allocations to JH OPS EIA
campuses per Regina Bertrand
FYE 01 05/28/10 Fri Contact Student Financial Support for income distribution allocations for HG FA EIA
fund 04184-2577M, Earle C. Anthony Fund & other funds (Benton Fund # 04651
& etc.) in the similar category.
Update payout tab (needs to be done before Special Handling is locked)
FYE 02 06/07/10 08/06/10 Mon Fri Begin FYE review of external trusts: HZ OPS EIA
Reconcile GL to OGC list - FMV Adjusting entry needs to be done before Period 17
closes.
FYE 03 06/11/10 Fri Inform OTR of estimated TR & TRIP augmentation amount HG FA EIA
Ensures funding will not result in negative cash
Run the EIAS Pool Reports/Estimated income Summary Report for all locations for
the period 11 estimate. Export as text. Open in Excel and total the TR Augment
Amount column. Report the resulting sum to the TRO by this date.
FYE 04 OP-13 06/21/10 Mon Confirm with Bob Yastishak: May 31 valuation reports of venture capital AL IA EIA/OTR
funds and emerging market investments for annual report.
Bob Yastishak/State Street Bank
FYE 05 06/28/10 Fri In EIAS System Settings Change Maximum date for GL Processing Dates and HZ OPS EIA
Pool Processing Dates fields to 6/30 of the New Fiscal Year End.
FYE 06 06/28/10 Fri Update Special Handling Code Table with current fiscal year dates in the EIAS KW FA EIA
system.
FYE 07 20 06/30/10 Wed Send Campus Accounting Officers Instructions and List of Endowment KW FA EIA
Funds (L-123) which require Unexpended Balances be added to principal or
returned to the Office of the President.
12 01 06/30/10 Wed Prepare and post journal for forward funding of UCRP benefits payments and HR&B
expenses. Review and verify adequate balances in sub code 9 are available
in member funds.
Bruce Maudlin
12 02 07/01/10 Thur Run June Advances in EIAS and post entries JH OPS EIA
FYE 08 07/02/10 Fri Begin FYE review of alternative investments (real estate, limited AL IA EIA
partnerships, oil and gas interests, mortgage loans):
Reconcile GL to RESG lists
FYE 09 29 07/06/10 Tues Cutoff for submission of Period 12 - Preliminary Ledger Treasurer Financial ALL ALL ALL ALL
Journals for Endowment Fund Transfers
FYE 10 30 07/06/10 Tues Final Cutoff for processing of Intercampus Financial Journals for Period 12 - ALL ALL ALL ALL
Preliminary Ledger
FYE 11 34 07/06/10 Tues Establish all new AGC, FGC, object, transaction and other required codes in FMgmt
EIAS
Marina Lum
FYE 12 OP-21 07/06/10 Tues Review and clear balances in E-116010 A/P-Cash Received Undistributed- JW IA EIA
General and
E-116020 A/P-Cash Received Undistributed-Treasurer's
FYE 13 07/07/10 Wed Advances as of June 30: JH OPS EIA/AO ALL
Campuses submit projected expenditures to EIA
FYE 14 07/07/10 Wed Review/Transfer current fund expenses (type 47 entries) to campuses JH OPS EIA
(June 30 journal)
12 03 07/07/10 Wed EIA Pool Cutoff - Period 12 - Preliminary Ledger: ALL ALL ALL ALL
All campuses, UCOP departments submit journals to EIA daily
Last day to submit Period 12 - Preliminary Ledger journals to EIA
4th working day
12 04 07/07/10 Wed Review and post journals, including those from other offices ALL ALL EIA
FYE 15 07/07/10 Wed Review foreign currency transaction accounts: AL IA EIA/OTR
Appropriate balances and mapping
Adjust June 30 A/R and A/P balances for forward foreign currency contracts, if
necessary
12 05 07/08/10 Thur OTR receives SS Custody feed, reviews SS Control Reports and posts to OTR
EIAS
Bob Yastishak/Jan Kehoe
5th working day
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
12 06 07/08/10 Thur General Ledger cutoff - Period 12 Prelim ALL ALL ALL ALL
12 07 07/08/10 Thur Request Prelim ENR table update KW FA EIA
Load Prelim ENR table update (fundatr, glpool) IR&C
12 08 07/08/10 Thur Run STIP process in EIAS - preliminary for Period 12 - Preliminary Ledger: HG FA EIA/OTR
Reconcile STIP Investments, Income, Realized and Unrealized Gain/Loss with OTR
12 09 07/08/10 Thur Period 12 Reconciliations: ALL ALL EIA
Reconcile pool funds (TRIP,GEP, and UCRP); CAM fund, and UCRSP investment
funds (Savings, Equity, etc.)
Reconcile all other assigned GL accounts
12 10 OP-27 07/09/10 Fri Deadline to submit Period 12 - Preliminary Ledger UCLA journals to UCOP for ALL ALL EIA/CORP
processing - 12:00 noon
12 11 07/09/10 Fri Run STIP process in EIAS - final for Period 12 - Preliminary Ledger: KW FA EIA/OTR
Post STIP $Day income distribution to EIAS
12 12 07/09/10 Fri Run Pool Processing: KW FA EIA/OTR
Post pool income distribution, administration fees and buys/sells to EIAS:
TRIP, UCRP, and GEP.
12 13 45 07/09/10 Fri EIA Period 12 - Preliminary Ledger - CLOSED - 8th Working Day ALL ALL ALL ALL
FYE 16 43 07/09/10 Fri Rate for discount of pledges HZ EIA
12 14 07/09/10 Fri Run Period 12 - Preliminary Ledger Income Estimate processing and ENR IR&C IR&C EIA
table update IR&C
Run Income Estimate processing and load ENR table update (all tables)
12 15 07/12/10 Mon Endowment cash (GEP to enter) available in EIAS for OTR access OTR
12 16 07/12/10 Mon Produce STIP $Day Quarterly Rate of Return and prepare letters: HG FA EIA
Campus Accounting Officers and MOP
K:\Endowmts\stip\Quarterly Rate Calculation\STIP Rate-Quarterly\FY 2008
12 17 07/13/10 Tues Period 12 - Preliminary Ledger reports: JW IA EIAIR&C
Pool Share and Market Value reports & Income Estimate Summary reports are
available in EIAOnline.
12 18 47 07/13/10 Tues Transmit all CFS files (All Locations) to IR&C as of Period 12 - Preliminary HG FA EIA
Ledger
13 01 07/13/10 Tues Advances as of June 30 - campus balance reports available on EIAOnline. JH OPS EIA
13 02 07/13/10 Tues Review GL 116002 A/P-Other-Oil & Gas Exploration Revolving Fund: AL IA EIA
Review income and expenditure accounts, unexpended balances and transfer to
state or other funds, as required
13 03 07/13/10 Tues Reconcile GL 234800-39499 Advanced Costs: JH OPS EIA
Transfer balance to prepaid expense on a reversing journal
FYE 17 07/13/10 Tues Obtain Securities Lending Report(s) Portfolio market values AL IA EIA/OTR
Bob Yastishak/State Street Bank
13 04 07/13/10 Tues Savings Fund and STIP FMV adjustment. JW IA EIA
13 05 07/15/10 Thur Prepare journal to fund FY SSR and annuity payments JH OPS EIA
Transfer from M-727777-38070-05-7500 to E-119115-69998
13 06 07/15/10 Thur Review GL 239592 Interest on Advance Loans. JH OPS EIA
If necessary, prepare journal to reclassify interest earned on advances to fund
balance to eliminate revenue earned within UC.
13 07 07/16/10 Fri GASB 53 Derivative Inventory Report AL IA EIA
12 19 07/16/10 Fri Edit CFS submission and provide report(s) IR&C
13 08 OP-36 07/16/10 Fri EIA Cutoff - Period 13 - Interim Ledger ALL ALL ALL ALL
Last day to submit Period 13 - Interim Ledger journals to EIA
13 09 52 07/16/10 Fri Transmit STIP entries associated with STIP $Month processing for 4th CORP
quarter
Gary Spoering
13 10 OP-36 07/16/10 Fri Cutoff for submission of Period 13 - Interim Ledger UCLA journals to UCOP ALL ALL EIA/CORP
for processing - 12:00 noon
FYE 18 53 07/16/10 Fri Respond to all outstanding Financial Control and transaction code entries ALL ALL ALL ALL
13 11 07/16/10 Fri EIA Period 13 - Interim Ledger - CLOSED ALL ALL ALL ALL
No CFS submission for Period 13 - Interim Ledger
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
13 12 07/16/10 Fri Close GL Period 13 - Request Interim Ledger Income Estimate processing KW FA EIA
and ENR table update IR&C
Run Income Estimate processing and load ENR table update (all tables)
12 20 07/19/10 Mon Review CFS submission errors and make required set-up changes in EIAS HZ OPS EIA
15 01 07/19/10 Mon Reconcile all assigned accounts using Period 13 - Interim Ledger balances: ALL ALL EIA
Clear all clearing accounts, including accounts/funds 999999-99999 and 899992-
89996
Review and clean up fund 69999
15 02 07/19/10 Mon Prepare annual worksheets for securities lending AL IA EIA
Used for footnotes
15 03 07/19/10 Mon Reclassify income due to others to GL 115432-69999 (reversing journal, after HZ OPS EIA
4th quarter STIP $Month- 7/16/10):
1) From fund #05686-1521M Mona Fay Gee Cemetary Fund payable to Ohio State
University and Scioto Township
2) From fund #06185-15221 Irving & Jean Stone Fund payable to USC and the
Sierra Club Foundation
Process check requests
15 04 07/19/10 Mon Close out income to principal for agency funds (after 4th quarter STIP $Month - ALL FA EIA
7/16/10)
15 05 07/19/10 Mon Review and clear endowment funds with negative balances: HG FA EIA
Review Funds with Zero Shares Report and Funds with Insufficient Shares for Full
TR Augmentation Report
Any required journal entries to be posted prior to TR/CR processing (step 15.06).
15 06 07/19/10 Mon Create Income Transfer Record for Fiscal Year End Processing WKK/HZ OPS EIA
Update Special Handling Dates to current FY in Special Handling Code Table
(both precursors to all FYE Processing)
15 07 07/19/10 07/21/09 Mon Wed TRIP Payout Processing HZ OPS EIA
TRIP Buy/Sell Processing
15 08 07/19/10 07/22/09 Mon Thur TR/CR processing KW FA EIA
GL edit and full review and posted by Wednesday, 7/22
15 09 07/19/10 Mon GASB53-Distribute Derivative Inventory Report to portfolio manager to AL/Bob IA/TRO EIA
determine hedge derivative or investment derivative
12 21 07/20/10 Tues SS CAM Feed for June: JW IA EIA
State Street CAM worksheet received
Format into e-journal, import into EIAS and post
15 10 57 07/20/10 Tues Review Account Group Code assignment for Funds Held for Others accounts KW/HG FA EIA
that represent investments of Foundation funds. Use AGC 184830 or 194830
(expendable to non-expendable).
15 11 57 07/20/10 Tues Review Account Group Code assignment for Annuity & Life Income Funds SZC/AL IA EIA
Use account 121341 (expendable) and account 121340 (nonexpendable)
13 13 07/21/10 Wed Period 13 - Interim Ledger reports: HG FA EIA
Income Estimate Summary reports available in EIAOnline (reports are not produced IR&C
again after Period 13)
15 12 07/21/10 Wed Follow up on required adjusting entries based on Period 13 reconciliations ALL ALL EIA
(step 15.01)
15 13 07/21/10 Wed Reclassify all investments to current and non-current (reversing journal) JW IA EIA
15 14 OP-44 07/23/10 Fri Cutoff for submission of Period 15 - Worksheet Ledger UCLA journals to ALL ALL ALL ALL
UCOP for processing - 12:00 noon
15 15 66 07/23/10 Fri EIA Period 15 - Worksheet Ledger - CLOSED @ noon ALL ALL ALL ALL
FYE 19 OP-43 07/21/10 Wed Obtain 6/30 market values for securities received from campuses and OTR. If AL IA EIA/OTR
market value is not readily available, estimate based on recent independent
trading activity or trends in financial information and estimated book values
of the underlying shares. Use for annual report purposes.
Bob Yastishak
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
15 16 68 07/26/10 Mon Transmit CFS & CAF Balance file to IR&C as of Period 15 - Worksheet cycle JH OPS EIA
15 17 64 07/23/10 Fri Final Monthly/quarterly statements available to Campus Foundations and ALL ALL EIA
other affiliated organizations as of June 30. Download Statements from
EIAOnline. A common annoucement need be sent to each EIA team
memmber's respective constituents as as friendly reminder.
Reference: Period 15 - Worksheet Ledger EIA Foundation/Agency statements are
available (statements are not produced again after Period 15). Income Fund
Balances are closed out by 7/19/10 with Pd 15 Step 04.
17 01 07/23/10 Fri Reconcile all assigned accounts using Period 15 - Worksheet Ledger ALL ALL EIA
balances
17 02 07/23/10 Fri Transfer FMV adjustment for CAM funds from restricted expendable to JW IA EIA
restricted nonexpendable in accordance with GASB 34 based on residuum.
15 18 07/26/10 Mon Review and prepare journals to adjust UCRP asset management fee to actual HZ OPS EIA
Jennifer will need to complete the asset management spreadsheet one week
before this due date. (right after Pd13 close)
Asset management fund actuals prepared by Susan Ohye- sender a reminder email
to Susan (with Jennifer's spreadsheet) in regards to this recon a week before the
due date.
17 03 07/26/10 Mon Run Special Handling KW FA EIA
GL edit and full review by Friday, 7/25
Post on Monday, 7/28
15 19 07/26/10 Mon Edit CFS submission and provide report(s) IR&C
15 20 07/26/10 Mon Review CFS submission errors and make required set-up changes in EIAS HZ OPS EIA
17 04 07/27/10 Tues Close out revenue to principal for CAM funds JW/AL IA EIA
(after period 12-23 CAM entry)
17 05 07/27/10 Tues Review fair market value adjustments on STIP, GEP, CAM, UCRS funds and AL IA EIA
415M with SS
17 06 07/27/10 Tues Transfer income from funds 05310 Dohrmann and 07527 Patterson to 02200 HG FA EIA
University-wide Loan Fund
17 07 07/27/10 Tues Receive Excel Gift Wrap Data for GAFs, PIFs and Trusts liability and JW IA EIA
prepare/post journal
(Suzanne Cross)
FYE 20 07/28/10 Wed Transfer negative income balances to campuses HG FA EIA
(June 30 journal) - Needs to be assessed before 6/30 close.
17 08 07/28/10 Wed Endowment funds and principal appropriation - disposition of balances due AO ALL
from campuses:
See L-123 letter (step FYE.05) to campuses for funds to be added to principal, etc.
Submit EIA e-journals, journals processed as received
17 09 OP-47 07/29/10 Thur Accrue security lending income as of June 30 AL IA EIA
17 10 OP-54 07/29/10 Thur Record separate investments FYE fair market value adjustments and income AL IA EIA/OTR
accrual
Prepare separate investments schedule for Ana Lee
OP-54: Provide 6/30 valuations for all real estate properties held for
investment. Use for annual reporting purposes.
17 11 07/30/10 08/02/10 Fri Mon Run FYE Buy/Sell KW FA EIA
GL edit and full review on Day & Date
Post on Day & Date
FYE 21 07/30/10 Fri Complete FYE review of alternative investments (real estate, limited AL IA EIA
partnerships, oil and gas interests, mortgage loans):
Reconcile GL to RESG listings
Prepare FYE FMV adjustments
FYE 22 07/30/10 Fri Complete FYE review of external trusts: HZ OPS EIA
Reconcile GL to OGC list
Prepare FYE FMV adjustments
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
17 12 07/30/10 Fri Run AWP KW FA EIA
GL edit and full review by Day & Date
Post on Day & Date
1 01 07/30/10 Fri Prepare and post July journal for forward funding of UCRP benefits payments HR&B
and expenses. Review and verify adequate balances in sub code 9 are
available in member funds.
Bruce Maudlin
17 13 07/30/10 Fri EIA Cutoff - Period 17 - Final Ledger ALL ALL ALL ALL
Last day to submit Period 17 - Final Ledger journals to EIA
1 02 08/02/10 Mon Run July Advances in EIAS and post entries HG FA EIA
17 14 08/05/10 Thur GASB 53 Requirement - Preare journal to reclassify derivative investments. AL IA EIA
17 15 08/06/10 Fri Prepare journal to reclassify UCRP Pool investment of cash collateral and AL IA EIA
gross up of securities lending income to member funds individual contra
accounts established by AGC
1 03 08/06/10 Fri EIA Pool Cutoff - July ALL ALL ALL ALL
All campuses, UCOP departments submit journals to EIA daily
Last day to submit all journals pertaining to previous month to EIA
4th working day
1 04 08/06/10 Fri Review and post July journals, including those from other offices ALL ALL EIA
17 16 08/06/10 Fri Prepare EIA and UCLA journals to fund FY 09-10 appropriations from the JH OPS EIA
Educational, Opportunity and University funds
17 17 08/06/10 Fri Run FYE Closing Reports: KW FA EIA
1) Net Income Fund Review for Specific Funds
2) Fiscal Year Rollover Errors
17 18 OP-76 08/06/10 Fri Cutoff for submission of Period 17 - Final Ledger UCLA journals to UCOP for ALL ALL ALL ALL
processing - 12:00 noon
17 19 105 08/06/10 Fri Cutoff for submission of Period 17 - Final Ledger journals for EIAS ALL ALL ALL ALL
17 20 08/06/10 Fri EIA Period 17 - Final Ledger - CLOSED ALL ALL ALL ALL
1 05 08/06/10 Fri OTR receives July SS Custody feed, reviews SS Control Reports and posts to OTR
EIAS
Bob Yastishak/Jan Kehoe
5th working day
1 06 08/06/10 Fri General Ledger cutoff - July ALL ALL ALL ALL
1 07 08/06/10 Fri Close GL July Request Prelim ENR table update KW FA EIA
Load Prelim ENR table update (fndatr, glpool) IR&C
1 08 08/06/10 08/12/10 Fri Thu July Reconciliations: ALL ALL EIA
Reconcile pool funds ( TRIP, GEP, HIP and UCRP); CAM fund, and UCRSP
investment funds (Savings, Equity, etc.)
Reconcile all other assigned GL accounts
17 21 08/06/10 Fri Roll Period 17 - Final Ledger balances forward to FY 2010-11/Period 0 KW FA EIA
17 22 08/06/10 Fri Close Period 17 and roll forward Period 17 ending balances to Period 1: KW FA EIA
In Activities/System Administration/System Settings System tab use the Close
Ledger button to rollforward and close Period 17.
17 23 08/09/10 Mon Period 17 - Final Ledger reports: JH OPS EIA
Pool Share and Market Value reports available in EIAOnline IR&C
17 24 08/09/10 Mon Edit CFS submission and provide report(s) IR&C
17 25 08/09/10 Mon Review CFS submission errors and make required set-up changes in EIAS HZ OPS EIA
1 09 08/09/10 Mon Create journal entry to transfer prior fiscal year end TRIP Realized Gain/Loss HZ OPS EIA
balance to current year. (FY09 JE # 746)
1 10 08/09/10 MOn Create journal entry to transfer accumulated balance of realized gain/loss HZ OPS EIA
from sale of UCR shares from GL 140290 to GL 140280. (FY09 JE # 719)
FYE 23 08/09/10 Mon Add unexpended Searles Fund income to principal in August HG FA EIA
Transfer any June Final unexpended income balance back from Loc M prior to
NYCT transfer
as directed by Regina Bertand (VP Budget office)
from M-38070-119820 to E-08070-121321
19 01 08/09/10 Mon Prepare and post journal to reclassify June 30 unamortized balance of JH OPS EIA
dividend income credited to GL 134170 Deferred Income to GL 134495
Investment Income (reversing journal)
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
17 26 107 08/09/10 Mon Transmit CFS Balance & CAF file to IR&C as of Period 17 - Final ledger JW IA EIA
19 02 08/10/10 Tues Send e-mail notification to Production Control: JH OPS EIA
Production Control support from 11-12 and 4-5 daily through September/early
October to run the TISX2MFJ job
19 03 08/11/10 Wed Distribute GEP realized and unrealized gain/loss to fund groups for annual KW FA EIA
report (final review/distribution 19.10)
Agency funds asset and liability adjustment
17 27 08/11/10 Wed Prepare journal to reclassify UCRP Pool contra balances allocating net assets HZ FA EIA
to member funds to individual contra accounts established by AGC. This step
should be completed before period 17 close.
FYE 24 OP-79 08/11/10 Wed Final date to submit balance sheet account certifications for location E and M ALL ALL EIA
accounts to Doris Wildeman, General Accounting
FYE 25 113 08/11/10 Wed Transmit July 1 Balance Forward File to IR&C JW IA EIA
1 11 08/13/10 Fri Run STIP process in EIAS - preliminary for July: HG FA EIA/OTR
Reconcile STIP Investments, Income, Realized Gain/Loss with OTR
FYE 26 08/13/10 Fri Prepare Foundation Investments Summary schedule for Amal Smith - This HZ OPS EIA
step should be completed after period 17 close and when CFR is updated
with the Pd17 numbers.
1 12 08/13/10 Fri Deadline to submit July UCLA journals to UCOP for processing - 12:00 noon ALL ALL ALL ALL
1 13 08/13/10 Fri Run STIP process in EIAS - final for July: KW FA EIA/OTR
Post STIP $Day income distribution to EIAS
1 14 08/13/10 Fri Run July Pool Processing: WKK/KW FA EIA/OTR
Post pool income distribution, administration fees and buys/sells to EIAS: & HG
TRIP, UCRP, GEP
1 15 08/13/10 Fri EIA - July - CLOSED ALL ALL ALL ALL
1 16 08/13/10 Fri Request July Income Estimate processing and ENR table update KW FA EIA
Run Income Estimate processing and load ENR table update (all tables) IR&C
1 17 08/13/10 Fri Run July Income Estimate processing and ENR table update IR&C IR&C EIA
Run Income Estimate processing and load ENR table update (all tables) IR&C
1 18 08/13/10 Fri Prepare July UCRP Pool Income Distribution schedule and forward to Bob KW & HG FA EIA
Yastishak/OTR
1 19 08/13/10 Fri Endowment cash (GEP to enter) available in EIAS for OTR access OTR
19 04 115 08/13/10 Fri Begin handposting process online through FJE : ALL ALL ALL
Cutoff for posting Period 19 journals to EIAS: 11:00 am and 4:30 pm
Post request on EIA Production Control, Issue list. FJE for EIAS processed by
Jennifer Ha/Helen Garcia/Justin Wong. (This step may be replaced by FJE
Automation)
19 05 08/13/10 Fri Prepare Securities Lending journal entries to book investment of cash AL IA EIA
collateral and gross up of securities lending income
19 06 08/13/10 Fri Calculate and prepare journal entries to back out foundations investment of AL IA EIA
cash collateral from UC totals
FYE 27 08/13/10 Fri Close all investment A/R and A/P June 30 account balances as of June 30, JW IA EIA
effective date of July 1
FYE 28 OP-82 08/13/10 Fri Reverse 6/30 reversing journals in EIAS prior to Period 1 STIP $Day ALL ALL ALL
processing - This step needs to be completed before Period 1 closes.
FYE 29 OP-85 08/13/10 Fri Review Statement of Net Assets in CFR ALL EIA EIA
FYE 30 OP-86 08/13/10 Fri Review Statement of Revenues, Expenses and Changes in Net Assets in CFR ALL EIA EIA
FYE 31 OP-87 08/13/10 Fri Review Statement of Cash Flows in CFR ALL EIA EIA
1 20 121 & 122 08/16/10 Mon July CFS submission to IR&C JH OPS EIA
one working day after July close
FYE 32 OP-89 08/16/10 Mon Produce Annual Endowment Closing reports: Analysis of Closing Accounts JH OPS EIA
Upload to EIA Campus Services Web Site IR&C
Load to June-Final
19 07 08/17/10 Tues Post journal to reclassify realized gain/loss from sale of GEP fund shares KW/HG FA EIA
1 21 08/17/10 Tues Edit CFS submission and provide report(s) IR&C
1 22 08/18/10 Wed Advances as of July 31 - campus balance reports available JH OPS EIA
IR&C
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
1 23 08/18/10 Wed July reports: JW IA EIA
Pool Share and Market Value reports & Income Estimate Summary reports are IR&C
available in EIAOnline.
19 08 OP-92 08/18/10 Wed Distribute STIP for Agency and UCRS HG FA EIA
K:\Endowmts\Fiscal Year End\2007-2008\FYE Closing Step JE & Backup\Step
19.07 STIP Alloc Agency Funds.xls
FYE 33 08/18/10 Wed Prepare schedule of investments detail for UCRS AL IA EIA
1 24 08/19/10 Thur Review CFS submission errors and make required set-up changes in EIAS HZ OPS EIA
FYE 34 08/20/10 Fri Prepare annual schedules: AL/JW/JH IA EIA
AS 5 Composition of Net Assets by Pool
AS 6 Changes in Net Assets by Pool
Composition of investments, by investment type (manual)
Composition of investments, by investment pool (manual)
Credit risk profile (manual)
Interest rate risk (manual)
Foreign currency risk (manual)
Prepare securities lending annual schedules:
AS 7 Security Lending Transactions
AS 8 Security Lending Income and Fees
Credit risk (manual)
Concentration of credit (manual)
Interest rate risk (manual)
Duration (manual)
Prepare investments annual schedules:
Concentration of credit risk
Duration of interest rate sensitive assets
Changes in current and noncurrent obligations under life income agreements
(manual)
Prepare GASB 53 annual schedules
FYE 35 08/20/10 Fri Prepare annual schedules: KW FA EIA
AS 4 Agency Relationships - Assets and Liabilities
AS 9 Regents Endowments
AS 9F Foundation Endowments
AS 10 Endowments by Campus
FYE 36 08/20/10 Fri Process NYCT (AEITC/Cost Recovery/Annual withdraw of principal): HG FA EIA
Manual transfers:
Income from fund 02200 for funds 05310 Dohrmann and 07527 Patterson to
multiple campuses
M journal to transfer income from M-119820-38614-0799 to M-119700-75120-0799
Notify UCD and UCLA of cost recovery on ANR funds
FYE 37 08/20/10 Fri Presidential Chair-UCM payout to UCM - Send a copy of the journal to Merced HZ OPS EIA
campus.
FYE 38 08/20/10 Fri Setup CFR fluctuation analysis templates Marina FMgmt
Lum
FYE 39 OP-96 08/20/10 Fri Verify Financial Schedule and Note for Endowments and UCRS with WKK EIA EIA
Treasurer's Office and Benefits
FYE 40 OP-97 08/23/10 Mon Provide investment holdings schedule to Bob Yastishak/OTR for review AL IA EIA
OP-100 Schedule is provided to auditors to confirm investment holdings and used for
footnotes
OP-95 Verify Investments with Treasurer's Office
OP-97 SAS 112 Variance analysis based on June Final (no handpostings).
17 28 08/11/10 Wed UCRS STIP Allocation: AL/JW IA EIA
K:\Endowmts\Fiscal Year End\2007-2008\FYE Closing Step JE & Backup\STIP
Alloc UCRS JE.xls
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
17 29 08/23/10 Mon GASB 34 Requirement - Reclassify Unrealized Loss for underwater true KW/HG FA EIA
endowments: (See Kevin's email on 8/21/09 for details)
Step 1): Reverse prior year journal entry
Step 2): Create Jounal Entry for the current fiscal year
FYE2009_UW-TRCR-Funds.xls spreadsheet is saved in the following directory:
K:\Endowmts\Fiscal Year End\2008-2009\FYE Closing Step JE and
Backup\Endowments\FYE Processing\15.08 TRCR\FYE2009_UW-TRCR-Funds.xls
1 25 08/24/10 Tues SS CAM feed: JW IA EIA
State Street July CAM worksheet received
Format into e-journal, import into EIAS and post
FYE 41 08/27/10 Fri Fluctuation analysis - Research and document assigned items over ALL ALL EIA
predetermined percentage and submit to WKK
19 09 08/27/10 Fri Final review and reconciliation of all assigned accounts using Period 19 ALL ALL EIA
balances
2 01 08/30/10 Mon Prepare and post August journal for forward funding of UCRP benefits HR&B
payments and expenses. Review and verify adequate balances in sub code 9
are available in member funds.
Bruce Maudlin
2 02 09/01/10 Wed Run August Advances in EIAS and post entries JW IA EIA
2 03 09/03/10 Fri EIA Pool Cutoff - August ALL ALL ALL ALL
All campuses, UCOP departments submit journals to EIA daily
Last day to submit all EIAS journals pertaining to previous month to EIA
3rd working day
2 04 09/03/10 Fri Review and post August journals including those from other offices ALL ALL EIA
3rd working day
2 05 09/03/10 Fri OTR receives August SS custody feed, reviews SS control reports and posts OTR
to EIAS
4th working day
Bob Yastishak/Jan Kehoe
2 06 09/03/10 Fri General Ledger Cutoff - August ALL ALL ALL ALL
2 07 09/03/10 Fri Request August Prelim ENR table update KW FA EIA
Load Prelim ENR table update (fndatr, glpool) IR&C
2 08 09/03/10 Fri Deadline to submit August UCLA journals to UCOP/Corporate Accounting for ALL ALL EIA/CORP
processing
4th working day by 12 noon
FYE 42 OP-100 09/07/10 Tues Final Endowment Fund review all CFR endowment reports ALL EIA EIA
Statement of Net Assets, Statement of Revenues, Expenses and Changes in Net
Assets, Statement of Cash Flows
Preliminary review at FYE.40, FYE.41 and FYE.42
2 09 09/08/10 Wed Run STIP process in EIAS - preliminary for August: HG FA EIA/OTR
Reconcile STIP Investments, Income, Realized and Unrealized Gain/Loss with OTR
2 10 09/08/10 Wed August Reconciliations: ALL ALL ALL
Reconcile pool funds (GEP, HIP and UCRP); CAM fund, and UCRSP investment
funds (Savings, Equity, etc.)
Reconcile all other assigned GL accounts
2 11 09/08/10 Wed Run STIP process in EIAS - final for August: KW FA EIA
Post STIP $Day income distribution to EIAS
2 12 09/08/10 Wed Run August Pool Processing: WKK/KW FA EIA/OTR
Post pool income distribution, administration fees and buys/sells to EIAS: & HG
TRIP
UCRP
GEP and HIP
2 13 09/08/10 Wed General Ledger - August - CLOSED ALL ALL ALL ALL
6th working day
2 14 09/08/10 Wed Run August Income Estimate processing and ENR table update IR&C FA EIA
Run Income Estimate processing and load ENR table update (all tables) IR&C
2 15 09/09/10 Thur Endowment cash (GEP to enter) available in EIAS for OTR access OTR
2 16 09/10/10 Fri Advances as of August 31 - campus balance reports available in EIAOnline. JH OPS EIA
IR&C
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OP/Campus
Closing Due Date [1] Due Date [2] Day [1] Day [2] EIA Functional
Pd Step Step From To From To Activity EIA Staff Team Office Campus
2 17 09/10/10 Fri August CFS submission to IR&C HG FA EIA
(No later than the 8th working day)
2 18 09/13/10 Mon Edit CFS submission and provide report(s) IR&C
2 19 09/14/10 Tues Review CFS submission errors and make required set-up changes in EIAS HZ OPS EIA
19 10 09/15/10 Wed Final review/journal to distribute GEP and HIP realized and unrealized KW FA EIA
gain/loss to fund groups for annual report for any Period 19 entries posted
after preliminary review/distribution (Step 19.03)
19 11 09/20/10 Mon EIA Cutoff - Period 19 ALL ALL ALL ALL
Last day to submit Period 19 journals to EIA
2 20 09/20/10 Mon SS CAM feed: JW IA EIA
State Street August CAM worksheet received
Format into e-journal, import into EIAS and post
19 12 09/20/10 Mon Final STIP Allocation (last journal) HZ OPS EIA
19 13 141 09/20/10 Mon CUTOFF FOR SUBMISSION OF 19 JOURNALS ALL ALL ALL
1 26 09/21/10 Tues Close period 19 under System Settings. HZ/WKK OPS EIA
FYE 43 09/22/10 Wed Review draft of annual report including footnotes ALL ALL ALL
FYE 44 09/22/10 Wed Prepare annual statement of investments by risk category for the state AL IA EIA/CORP
Barbara Lester
FYE 45 09/22/10 Wed Review Change in Fund Balances ALL EIA EIA
FYE 46 145 09/23/10 Thur Auditors' final clearance of numbers ALL ALL ALL ALL
FYE 47 117 TBD August PwC audit teams due to arrive at campuses and UCOP ALL ALL ALL ALL
FYE 48 GASB53 Requirement-reinstate FY09 Derivative Investments AL EIA EIA/TRO
Functional Office Key:
EIA Endowment & Investment Accounting
CORP General Accounting
FMgmt Financial Management
IR&C Information Resources & Communications
OTR Office of the Treasurer of The Regents
ALL EIA, OTR, CORP, External Financing, Human Resources & Benefits (UCRS), Mortgage Origination Program (MOP)
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