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					section references are to                                                     CALIFORNIA STATE UNIVERSITY
FARM manual                                                              OBJECT CATEGORY DEFINITIONS AND USAGE


  Object
 Category                   Object Category Name                                          Object Category Description                                                      Use
  Code
                                                                 302.2 Definition of Cash and Cash Equivalents. The following definition of cash
                                                                 and cash equivalents comes from GASB Statement 9: For purposes of this
                                                                 section, cash equivalents are defined as short-term, highly liquid investments that
   101         Cash in State Treasury and Agency Accounts
                                                                 are both a) Readily convertible to known amounts of cash. b) So near maturity that
                                                                 they present insignificant risk of changes in value because of changes in interest Cash on hand, cash in state treasury, petty
                                                                 rates.                                                                              cash, bank accounts
   102                     Temporary Investments                 Refer to FARM section 305 Investments
                                                                                                                                                     Amounts receivable from other campus
                                                                 Balances owed to the institution arising from billings for goods and services or
   103                      Accounts Receivable                                                                                                      organizations, from students, from other
                                                                 contractual agreements.
                                                                                                                                                     agencies, loans, and dishonored checks.
                                                                 Contra account to adjust accounts receivable for amounts deemed unlikely of
   104              Allowance for Uncollectible Accounts
                                                                 collection. An allowance for bad debt.
                                                                                                                                                     Specific accounts are used to reflect activity
                                                                                                                                                     between campus funds and activity between
                                                                                                                                                     campus and the Chancellor's Office. Due to and
   105            Due from Other Funds or Appropriations         Accounts receivable from other funds or appropriations
                                                                                                                                                     Due from amounts net to zero in FIRMS and in
                                                                                                                                                     GAAP. See object category 202 Due To asset
                                                                                                                                                     account.
                                                                 Contra-account which provides more accurate valuation of a receivable. A
   106      Provision for Defferred Receivables (Credit Balance)
                                                                 receivable less the allowance for doubtful accounts is the net receivable.
                                                                Expenses applicable to future periods are classified as prepaid expenses. Such
   107                        Prepaid Expenses                  prepaid expenses might include prepaid rent, prepaid insurance premium, travel
                                                                advances, and salary advances. See FARM 307.7 Prepaid Expenses.

                                                                Dollars placed in interest earning instruments are investments. Short-term
                                                                                                                                                   LAIF, CSU Short Term account with Met West,
   108                          Investments                     investments are acquired for the purpose of earning a return on cash resources
                                                                                                                                                   CSU Total Return account with Met West, CSU
                                                                and are readily salable. See FARM 305 Investments (GASB).
                                                                                                                                                   Long Term account with Met West
   109         Long-Term Loans and Advances Receivable
                                                                Land, Buildings, Building Improvements, Infrastructure, Improvements other than
   110                          Fixed Assets                    buildings, Equipment, and Construction work in progress are fixed assets. See      Refer to the CSU Capital Asset Guide for
                                                                FARM section 307 Capital Assets.                                                   capitalization and depreciation rules.
                                                                                                                                                   Inventories for use may be maintained by
                                                                                                                                                   physical plant or central stores or other
                                                                Inventories are collections of goods maintained for use or for sale. Inventories   departments. Inventories for sale may be
                                                                should be recorded as assets if the amounts are material. See FARM 307.6           maintained by bookstores or food service
   111                            Inventory
                                                                Inventories (GASB) and FARM 406.1 Inventories (FASB). Section 307 Other            operations. A small inventory of office supplies
                                                                Assets.                                                                            would not be recorded as an asset. Inventories
                                                                                                                                                   are rolled into the Prepaid Expense category for
                                                                                                                                                   GAAP purposes.
   112             DUE FROM OTHER GOVERNMENT
   113           AUTHORIZED SECURITIES - UNISSUED
                                                                Other assets include deferred charges, intangible assets, amounts to be provided
   190                          Other Assets
                                                                for long-term debt, library collections, works of art and historical treasures.
                                                                                                                                                   Liabilities, billed or accrued, incurred in the
   201                        Account Payable                   Refer to FARM section 308.2 Accounts Payable and Accrued Liabilities.              acquisition of goods and services used for
                                                                                                                                                   operations.



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section references are to                                                     CALIFORNIA STATE UNIVERSITY
FARM manual                                                              OBJECT CATEGORY DEFINITIONS AND USAGE


  Object
 Category                   Object Category Name                                           Object Category Description                                                         Use
  Code
                                                                                                                                                         Specific accounts are used to reflect activity
                                                                                                                                                         between campus funds and activity between
                                                                                                                                                         campus and the Chancellor's Office. Due to and
   202             Due to Other Funds or Appropriations         Liabilities due to other funds or appropriations
                                                                                                                                                         Due from amounts net to zero in FIRMS and in
                                                                                                                                                         GAAP. See object category 105 Due From
                                                                                                                                                         asset account.
   203                  Due to Other Governments
   204            Accrued Interest and Dividends Payable
                                                                FARM section 308.3 Deferred Revenues. A deferred revenue results from an                 Revenue applicable to future periods is a
                                                                exchange transaction in which resources have been provided to an institution for         liability. Advance draw of State University Grant
                                                                services or goods that will be delivered in the future. This might take the form of      funds to be held for future periods is also a
                                                                prepayments of tuition and fees by students, advance payments for theater                liability of this classification. OICIA. Deferred
   205                       Advance Collections
                                                                events, athletic season tickets, and other student acitivities. When such advance        revenue. When advance payments are
                                                                payments are received, a libility should be recorded until the institution provides      received, the campus should record a liability
                                                                the service or activity. When the service is provided, the liability would be            until such time as the institution provides the
                                                                eliminated and the revenue recognized.                                                   service or activity.
                                                                Amounts held for others, where the institution acts as custodian. See also FARM
   206                      Liabilities for Deposits
                                                                section 308.4 Amounts Held for Others.
   207                          Loans Payable
                                                                Accrued compensation is recorded to maintain the matching of expense with the
                                                                period benefitted. Faculty compensation earned during the academic year but
   208                      Accrued Compensation                paid after fiscal year end should be accrued along with benefits liability.
                                                                Compensated absences are accrued for GAAP. Refer to FARM section 308.2
                                                                Accounts Payable and Accrued Liabilities.
   208               Accrued compensated absences               Refer to FARM section 308.6 Compensated Absences
                                                                Compensated absences accrual, accrued salaries and benefits payable, other
   250                      Other Current Liabilities           current liabilities. Refer also to FARM section 308.61 Vacation Leave and Other
                                                                Compensated Absences with Similar Characteristics.
                                                                Instalment contracts, lease purchase agreements, and capital lease financing
   260                       Installment Contracts
                                                                agreements are included here.
   261                          Notes Payable                   Refer to FARM section 308.5 Bonds and Notes Payable.
                                                                                                                                                         Long term debt obligations are recorded here.
                                                                Long term debt obligations are recorded here. In most cases, the entries here            In most cases, the entries here would be passed
   262                          Bonds Payable
                                                                would be passed down to the campus from the Chancellor's Office.                         down to the campus from the Chancellor's
                                                                                                                                                         Office.
   263                  Other Long-Term Liabilities             Refer to FARM section 308.9 Capital Lease Obligations.
   301                     Capital Contribution
                                                                The source funds of dollars used to acquire fixed assets is recorded in this liability
   302              Investment in General Fixed Assets
                                                                account.
               Reservation of Fund Balance-Unavailable for
   303
                              Appropriation
   304             Reservation of Retained Earnings
   305              Fund Balance/Retained Earnings                                                                                                        Reclassified to Net Assets for GAAP
                                                                  320.2 Invested in Capital Assets, Net of Related Debt. The invested in capital
                                                                  assets, net of related debt component of net assets includes the institution's equity
            Net Asset: Invested in capital assets, net of related
   305                                                            in its capital assets, I.e. the carrying value of capital assets (cost less accumulated
                                    debt
                                                                  depreciation) net of any debt outstanding that was used to finance the                  see also FARM section 604.112 Components of
                                                                  construction or purchase of such assets.                                                Net Assets



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section references are to                                                   CALIFORNIA STATE UNIVERSITY
FARM manual                                                            OBJECT CATEGORY DEFINITIONS AND USAGE


  Object
 Category                    Object Category Name                                       Object Category Description                                                       Use
  Code
                                                              320.3 Restricted Nonexpendable Net Assets. When a donor makes a contribution
                  Net Asset: Restricted: Non-expendable,      and indicates that the contribution is to be maintained permanently and never
   305
                               endowments                     expended, the net assets arising from such a contributionshould be classified as see also FARM section 604.112 Components of
                                                              restricted nonexpendable net assets.                                             Net Assets
                                                              320.4 Constraints placed on Net Assets are either externally imposed by grantors,
   305               Net Asset: Restricted, expendable        creditors, contributors, or laws and regulations of governments or imposed by law.
                                                                                                                                                 see also FARM section 604.112 Components of
                                                              Expendable net assets are all those not required to be retained in perpetuity.
                                                                                                                                                 Net Assets
                                                              320.5 Unrestricted Net Assets. All resources not meeting the definitions of
                                                              restricted or invested in capital assets, net of related debt must be recorded as
                                                              unrestricted net assets. As a result, tuition and fees, unrestricted state
   305                       Net Asset: Unrestricted
                                                              appropriations, charges for services provided by auxiliary enterprises and other
                                                              college departments, and unrestricted contributions are recorded as increases in see also FARM section 604.112 Components of
                                                              unrestricted net assets.                                                           Net Assets
   401                    Appropriations
   403                   ENCUMBRANCES                         Provision for encumbrances is recorded in legal books.
   404        SPECIAL AGENCY BUDGETARY ACCOUNTS
   405                    OBLIGATIONS
                                                              331 Student Tuition and Fees. The tuition and fees category includes all tuition
                                                              and fees (net of refunds, bad debt estimates, and any discounts recognized)
                                                              assessed for educational purposes. As an exchange transaction, tuition and fees
                                                              should be recognized generally on the accrual basis; that is, as the revenue is
   501                       Higher Education Fees            earned by the institution. Tuition and fees that are levied for academic terms that
                                                              fall entirely within one fiscal year are recognized as revenue in that fiscal year.
                                                              Tuition revenue for sessions that span two fiscal years should be allocated            Care should be taken to ensure that prepaid
                                                              between the years depending upon the facts and circumstances at each                   tuition is deferred and that unpaid tuition is
                                                              institution.                                                                           accrued at the end of the fiscal year.
   502                  Continuing Education Fees             Tuition and fees assesed to Continuing Education students are recorded here.
                                                                                                                                                     Grants classified as exchange transactions are
                                                              Federal, State, and local gifts, grants, and contracts. Federal grants and contracts
                                                                                                                                                     reported as operating revenues; grants and
                                                              include SEOG, Pell, CWS. State grants and contracts include SUG and EOPG.
   503                      Gifts Grants and Contracts                                                                                               contracts classified as non-exchange
                                                              Local grants and contracts include off-off campus CWS and gifts made by local
                                                                                                                                                     transactions are reported as non-operating
                                                              donors.
                                                                                                                                                     revenues.
                                                              335.2 Sales and Services of Auxiliary Enterprises. An auxiliary enterprise is an
                                                              entity that exists predominantly to furnish goods or services to students, faculty, or
                                                              staff, and that charges a fee directly related to, although not necessarily equal to,
                                                              the cost of the goods or services. The general public may be served incidentally
   504          Sales and Services of Auxiliary Enterprises   by some auxiliary enterprises. Auxiliary enterprises include residence halls, food
                                                              services, intercollegiate athletics (if self-supporting), campus unions, college
                                                              stores, and services such as copy centers, day care centers, barber shops, beauty
                                                              parlors, and movie theaters.. Revenues generated by auxiliary enterprises would
                                                              be recorded here.
                                                              Federal program reimbursements for job location and development costs as well
   505                          Reimbursements                as administrative allowances are recorded here. Also recorded here are the
                                                              Reimbursements for General Fund reimbursed activities.
                                                                                                                                                     Program limitations for this expense category:
   506         Transfers In From Other Funds/Appropriations   Transfer in object codes range from 506001 through 506199.                             1301 for intra-campus transfers and 1302 for
                                                                                                                                                     Inter-agency transfers.
                                                                                                                                                     Interest from SMIF and Student loan interest are
   507                        Revenue from Interest           see FARM section 338 Investment Income
                                                                                                                                                     recorded here.

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section references are to                                                    CALIFORNIA STATE UNIVERSITY
FARM manual                                                             OBJECT CATEGORY DEFINITIONS AND USAGE


  Object
 Category                   Object Category Name                                         Object Category Description                                                         Use
  Code
                                                                                                                                                       Interest from investments (Met West, LAIF,
   508                  Revenue from Investments               see FARM section 338 Investment Income
                                                                                                                                                       interest bearing accounts) is recorded here.
   509                  Bonds and Notes Proceeds
   510                     Endowment Income
   511      Receipts from Other State Funds and CSU Entities
                                                               Revenue not falling into other revenue categories described above would be
                                                               recorded here. Such revenue may arise from rental of property, sale of fixed
   580                      Other Financial Sources
                                                               assets, installment charges, late charges, royalties, or management fees. This
                                                               object category includes Sales and Services of Educational Activities.
                                                               335.1 Sales and Services of Educational Activities. The sales and services of
                                                               educational activities category includes (1) revenues related incidentally to the
                                                               conduct of instruction, research, and public service and (2) revenues of activities
                                                               that exist to provide instructional and laboratory experience for students and that
                                                               incidentally create goods and services that may be sold to faculty, students, staff,
   580          Sales and services of educational activities
                                                               and the general public. Sales of such items are reported as operating revenues.
                                                               Examples of revenues of educational activities are film rentals, sales of scientific
                                                               and literary publications, testing services, and sales of products and services of
                                                               dairy creameries, food technology divisions, poultry farms, and health clinics (apart
                                                               from health services) that are not part of a hospital.
   590                      Revenue Adjustments
                                                               343.2 Salaries and Wages. The salaries and wages category includes expenses
                                                               for all amounts paid and owed to faculty and staff including full-time and part-time
                                                               employees. Payments to independent contractors not deemed employees should
                                                               be classified as other contractual services expenses. Institutions generally have
                                                               numerous subcategories of salaries and wages and report various types of
   601                 Regular Salaries and Wages
                                                               salaries and wages. Subcategories may be used to identify expenses for normal
                                                               salaries and wages, overtime and shift differentials, full- and part-time employees,
                                                               non-resident aliens, work-study students, and graduate assistants. In addition,
                                                               expenses incurred for vacation, sickness and sabbatical leave may be recorded as
                                                               salaries and wages expenses although they are considered fringe benefits.
                                                               All salary and wage payments made under College Work Study contracts are
   602                           Work Study
                                                               recorded in this category.

                                                                                                                                                       Benefits expense is charged to the object
                                                               343.3 Fringe benefits. This category includes expenses for all benefits paid to
                                                                                                                                                       category 603. NDI and IDL through payroll are
                                                               faculty and staff required by law, contractual agreement or institutional practice.
                                                                                                                                                       charged to 603009 and 603008 respectively.
                                                               These benefits would include the institution's portion of Social Security, pension,
   603                             Benefits                                                                                                            Reimbursements from CSURMA for
                                                               health care, worker's compensation, disability insurance, life insurance, tuition
                                                                                                                                                       Unemployment Insurance expense are abated
                                                               remission and other employee health related programs. Other subcategories may
                                                                                                                                                       back to 603010. Executive Housing Allowance,
                                                               include costs allocated to various departments and functions.
                                                                                                                                                       Uniform Allowance, and Protective Clothing all
                                                                                                                                                       all deemed to be Benefits - Other.
                                                                                                                                                       Communication expenses should be reported in
                                                                                                                                                       various program codes based on the user
                                                               Telephone charges, calls and equipment, network expense and equipment                   department rather than 0603 unless a
   604                         Communications
                                                               installation charges would be recorded in this category.                                communication system is centrally managed and
                                                                                                                                                       such expenses are not centrally identifiable by
                                                                                                                                                       department.

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section references are to                                           CALIFORNIA STATE UNIVERSITY
FARM manual                                                    OBJECT CATEGORY DEFINITIONS AND USAGE


  Object
 Category                   Object Category Name                                  Object Category Description                                                          Use
  Code
                                                                                                                                                  Specific limitation for utilities expense to be
                                                                                                                                                  reflected in Program 0704 Utilities with the
                                                      Electricty, gas, water, sewage, oil, hazardous waste, and other utilities expense
   605                              Utilities                                                                                                     exception of hazardous waste removal which will
                                                      are properly recorded in this category..
                                                                                                                                                  reflected under Program 0707 Security and
                                                                                                                                                  Safety effective July 1, 2004.
                                                      343.5 Travel. This category includes travel for all personnel for institutional
                                                      activities such as meetings and training. Institutions will generally use numerous
                                                      subcategories such as foreign and domestic travel. Other subcategories may
   606                              Travel
                                                      include lodging, airfare, mileage, tolls, meals, etc.. In addition, institutions may
                                                      also assign subcategories to specific departments or functions such as athletics,
                                                      the president's office or trustees.

                                                                                                                                                  Object codes beginning with 607 are designated
                                                      Contracts, services, contingency, and other fees associated with major capital
   607                      Capital Outlay Projects                                                                                               for capital project expenses. Capital Project
                                                      construction projects are recorded here. CPDC has descriptions of each item
                                                                                                                                                  expenses are used in conjunction with program
                                                                                                                                                  code 0706 Major Repairs & Renovations.
                                                      348.8 Library Materials. This category includes all materials purchased for use in
                                                      the institution's library such as books, periodical subscriptions and electronic
                                                      media and Internet access. Adoption of GASB 34 and 35 may result in institutions
   608                        Library Acquisitions    capitalizing certain aspects of library materials. Institutions will generally record all
                                                      items as an expense and then determine which items need to be capitalized in
                                                      accordance with the institution's capitalization policies. Subcategories may include
                                                      items designated for the institution's collection such as rare books.

                                                      343.4 Financial Aid. Financial aid expense may be considered both a functional
                                                      and a natural expense classification under Satements 34 and 35. Public
                                                      institutions, after adoption of Statements 34 and 35, will report tuition discounts
                                                      and allowances and scholarships generally as reductions to tuition and fees
                                                      revenues. Certain amounts may still be reported as a natural expense
                                                      classification in general purpose financial statements. As indicated in the previous
                                                      discussion of functional expenses, institutional resources provided to students as
   609                           Financial Aid
                                                      financial aid will be reported as scholarship allowances in amounts up to and
                                                      equal to amounts owed by students to the institution. Institutional resources
                                                      provided in excess of amounts owed by the students to the institution and
                                                      refunded to students will be recorded as an institutional expense. See section
                                                      312.11 for more information. In addition, NACUBO has issued Advisory Report
                                                                                                                                           Program limitation for this expense category is
                                                      2000-5 describing the accounting and reporting of tuition discounts and
                                                                                                                                           generally Program 0801 Scholarships and
                                                      scholarships, including examples of how to apply NACUBO's guidance.
                                                                                                                                           Program 0802 Fellowships.
   610                Non-Expenditure Disbursement    Federal financial aid.
                                                      State Pro Rata charges are central costs incurred on behalf of the campus. These
   612                      State Pro Rata Charges    costs are generally allocated to the campus by an AD-NOAT. AD-NOATs are
                                                      prepared and issued by the Chancellor's Office.




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section references are to                                               CALIFORNIA STATE UNIVERSITY
FARM manual                                                        OBJECT CATEGORY DEFINITIONS AND USAGE


  Object
 Category                    Object Category Name                                    Object Category Description                                                    Use
  Code
                                                          This is generally a significant category and covers a broad range of expenses
                                                          including custodial, maintenance, repairs, utilities, mailing and messenger, printing
                                                          and duplicating, freight, advertising, rental of real and personal property, and
                                                          consultants. Subcategories may be used to specify types of services such as
                                                          utilities, maintenance, and health care (for the institution's hospital or medical
   613                        Contractual Services
                                                          services). Other subcategories may be used to segregate payments made by the
                                                          institution to the governmental unit or system of higher education. Some
                                                          institutions may allocate this category into other contractual services and
                                                          operations and maintenance of plant. see also FARM 343.6 Other Contractual
                                                          Services for FASB deifinition.                                                        Special Lecturers expense, new object code.
                                                          Lease purchase bond payments, energy bond payments, and deferred
   614                       Lease Bond Payments
                                                          maintenance bond payments should be recorded here.
                                                          Information technology costs include I/T communications, hardware, software,
   616                 Information Technology Costs       infrastructure and other costs. These costs are distinguished from
                                                          communications costs.
   617             Services from Other Funds/Agencies
                                                          Equipment is defined as tangible, nonconsumable property with an acquisition
                                                          cost of at least $1,500. Equipment has a normal useful life of at least one year.
   619                             Equipment
                                                          The cost of equipment includes item purchase price plus all costs associated to
                                                          the acquisition including taxes, shipping and handling, and instalation charges.

                                                          For sub-recipient expenditures specific to sponsored programs, distinguished from
   620                         SP-Sub recipients
                                                          payments to vendors (613) as defined in OMB Circular A-133.
                                                          For off-campus facility rental specific to a particular research project or other
   621                 SP-Off-Campus Facility Rental      sponsored project activity. This rental expense is not subject to the sponsored
                                                          project indirect cost calculation.
                                                          For expenditures related to participant support under externally sponsored
   622                       SP-Participant Support       projects, including participant incentives, participant travel and other related
                                                          participant support.
                                                          For materials, consumables, supplies and services that are purchased for a
   623              SP-Materials, Supplies and Services   particular sponsored project. These materials costs are distinguished from the
                                                          standard supplies cost included in 660-Misc.Operating Expenses.
                                                          For scholarship payments issued under an externally sponsored project. These
                                                          scholarships are distinguished from 609-Financial Aid and may be for CSU
   624                          SP-Scholarships
                                                          students or students outside of the CSU system. Scholarship payments for CSU
                                                          students are coordinated with Financial Aid.

                                                          Other operating expenses not recorded elsewhere would be captured here. Such         New object codes for Space Rental, Recruitment
                                                          expenses might include postage, freight, printing, supplies, services, specialized   and Employee Relocation, Accreditation
   660                      Misc. Operating Expenses      training costs, and the like. Paragraph 343.7 in FARM deals with Supplies.           Expense, Loan Cancellations and Defaults, and
                                                          Insurance expense, Risk Pool Premiums, object code 660010 are also include in        Student Union Return of Surplus are available
                                                          this category.                                                                       within this category.




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FARM manual                                                    OBJECT CATEGORY DEFINITIONS AND USAGE


  Object
 Category                   Object Category Name                                Object Category Description                                                    Use
  Code
                                                      343.9 Depreciation. Depreciation expense should be calculated in accordance
                                                      with the institution's capitalizations and depreciation policies. See section 307 on
                                                      capital assets and section 342.219 on depreciation for additional information.
                                                      Depreciation expense is considered both a functional and natural expense
                                                      classification under GASB 34 and 35. When expenses are reported by their
                                                      natural classification in the Statement of Revenues, Expenses and Changes in
   660                       Depreciation Expense
                                                      Net Assets, depreciation expense is not allocated to other classifications. When
                                                      expenses are reported by function, depreciation for all activities (e.g. research,
                                                      instruction, auxiliary enterprises and hospitals) may be combined and reported as
                                                                                                                                           Program limitation for this expense category is
                                                      one amount in the Statement of Revenues, Expenses and Changes in Net Assets,
                                                                                                                                           Depreciation program 1200. Object codes for
                                                      or it may be segregated between these activities if the Statement shows separate
                                                                                                                                           depreciation range from 690091 through 690098
                                                      columns or other means to delineate expenses between these activities.
                                                                                                                                           and are used for GAAP purposes only.
                                                                                                                                           Program limitations for this expense category:
   680                      Operating Transfers Out   Transfers out object codes range from 680001 through 680199.                         1301 for intra-campus transfers and 1302 for
                                                                                                                                           Inter-agency transfers.
                                                      Used for expenditure adjustments between Fund 0001 and 0498, Program code
   690                      Expenditure Adjustments
                                                      0903, object code 690003




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