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					Fee Revenue Management Program
                                  BUDGET AS THE CAMPUS PLAN


 FEATURE: THE BUDGET POSTED IN AAAAA IS THE
                CAMPUS PLAN

 Year 1, 2006-07 is almost business as usual

 Beginning in 2007-08, campus plan reflected as posted
  budget
   – Greater flexibility
   – More similar to common budgetary practices elsewhere
   – Due to operating from one fund code with no prior years –
     continuously appropriated
       A single balance sheet – reflecting fund balance
   – Budgetary reporting more straightforward of year’s ―true‖
     expense and revenue activity
                                       BUDGET AS THE CAMPUS
                                             PLAN, FY 2006-07


  YEAR 1, 2006-07: ALMOST BUSINESS AS USUAL

 Expenditure budget (only) posted in AAAAA is General
  Fund Support (less supplemental) plus Student Fees
   – LCD maintenance to add rows for AAAAA, NOT CCCCC
       2006-07 payroll is charged to AAAAA
       No change to agency code

   – Year-end zero budget balance available is not required
     (affects prepays and accruals—later training)

 Fees are posted in BBBBB
                                          BUDGET AS THE CAMPUS
                                                PLAN, FY 2006-07


   YEAR 1, 2006-07: ALMOST BUSINESS AS USUAL

 Reimbursed Activities Expense and Revenue posted in
  EEEEE and FFFFF
 General Fund Support allocation posted to CCCCC
   – 2006-07 GF Support must be spent to zero as of 6-30-07,
     including revolving fund
       No accruals sent to state for GF at 6-30-07
       No other entries except monthly PFA after cutover to trust and
        Fund Code is remapped to trust FNAT (CSU Fund 485)
Example, Campus FY 06-07 Final
                      Budget
                                    BUDGET ADMINISTRATION –
                                      OPERATING IN TRUST



        BUDGET ADMINISTRATION CHANGES

 Current practice has a lot of controls for ―tie‖ to
  campus posted budget
   –   FIRMS budget edits
   –   SAM99
   –   ACR lists at Chancellor’s Office
   –   Allocation Orders
         Request for Allocation Orders
   – Campus use of Scenario (or other) chartfield
   – Reconciliation to Campus Posted Budget
                                            BUDGET ADMINISTRATION –
                                              OPERATING IN TRUST

                 BUDGET ADMINISTRATION CHANGES
 Most of the controls external to the campus go away with the use of
  AAAAA in trust
    – Initial Allocation Orders equal to FIRMS budget submission are
      for General Fund Support plus supplemental only and post to
      CCCCC
          Final Budget Supplemental Allocation requires accounting entries, year-
           end budget entries
    – Supplemental Allocation Orders change to Supplemental
      Expenditure Authorizations
    – No Requests for Allocation Orders
 Campuses need to review their practices and plan for internal controls to
  ―tie‖ posted budget in AAAAA

 For campuses that sweep budget balance, additional analysis may be
  required for retro payroll and liquidation of accruals
                               BUDGET ADMINISTRATION –
                                   EXAMPLE SCENARIOS


      USE OF SCENARIOS -- EXAMPLE


BBO     Base Budget Original
FBO     Fiscal Budget Original
BBR     Base Budget Revised (must net to zero)
FBR     Fiscal Budget Revised (must net to zero)
FSE     Fiscal Supplemental Expenditure Authorization
FRA     Fiscal Revenue Adjustment (must net to zero)
ITD     Inception to Date (Capital and GF Yr 2 and later)
                            Example, Campus FY 06-07 Final
                                     Budget with Scenarios




Fund AAAAA, Sum of BBO and FBO is the
Campus Original Budget Expenditure Plan = General Fund
Support + Fees
Fund BBBBB is the Original Budget Revenue Plan
Fund CCCCC is Allocation Order – Appropriated Funds
                                       Example, Campus FY 06-07 Budget
                                          During Year with Scenarios




FSE is Supplemental Expenditure Authorization. Sum of all FSE will equal
total of list supplied by Chancellor’s Office
FRA is Fiscal Revenue Adjustment for Additional Fees, and nets to zero in
Funds AAAAA and BBBBB
                           Budget Administration, FY 2007-
                                          08 and Forward


              Beginning in FY 2007-08
     Campus Budget Plan -- Fund AAAAA

 Fund AAAAA budget is revenue and expense
 Campus may use fund balance
  – For campuses that allocate remaining budget
    balance to departments
  – Fund Balance is used for
      Purchase Orders Rolling Forward
      Retroactive Payroll
  – Campus Plan may choose to use portion of fund
    balance for general operations
                             Budget Administration, FY 2007-08
                                                  and Forward




 Additional Scenarios may aid in budget
  reconciliation for Fund AAAAA
 Examples:
     FFP Fiscal Fund Balance, PO Roll Forward
     FFO Fiscal Fund Balance, Campus Plan, Orig. Budget
     FFS Fiscal Fund Balance, Retro Salaries & Wages
www.calstate.edu

				
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