Schedule _xls_ - University of California Office of the President

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					UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2009 -2010 "FINAL"
                                                                                                                                                                                                 RESPONSI-
  New #     Old # DESCRIPTION                                                                                                                                  New Due Date     Old Due Date       BILITY            FUND GROUP
    01        12  "PUT" updated list of "Areas of Responsibility for Fiscal Closing" on the VSFTP file server so CA (MW) can "GET" them through                   3/12/2010      4/30/2009     AO/CA(MW)            ALL
                  VSFTP. (Use Appendix A) NOTE: Copy of all campus' lists will be available to all campus AO's via VSFTP.

    02       NEW Send to campuses the SAS112 Quantitative Thresholds.                                                                                             3/31/2010                    CA(DW)               ALL
    03        08 Send the annual letter concerning audits of Campus Foundation financial statements to Vice Chancellors for University Relations and               4/2/2010      3/10/2009     CA(AS)
                 Vice Chancellors for Administration.
    04        11 PwC to perform interim fieldwork. Timing to be determined based on consultation with campus personnel.                                          TBD Apr-June   TBD Apr-June   ALL                  ALL
    05        13    Send table of Unit Values of Libraries and Collections to plant accountants. (IRM 6C)                                                          5/7/2010       5/8/2009     CA(DF)               PLANT
    06        14    Calculate FY2010 depreciation expense and provide campuses with entries to record. (IRM 22)                                                    5/7/2010       5/8/2009     IRC                  PLANT
    07        15    Calculate FY 2010 accumulated depreciation associated with the disposal or transfer of capital assets and provide campuses with                5/7/2010       5/8/2009     IRC                  PLANT
                    entries to record.
    08        16    Input interlocation Transfer of Funds data (15 type entries) for May ledger into Interlocation Transfer of Funds System. NOTE: This           5/21/2010      5/21/2009     AO                   CURR
                    will be the LAST cycle for these entries for the fiscal year.
    09        18    Record FY 2010 depreciation expense and write-off accumulated depreciation associated with the disposal or transfer of capital                5/28/2010      5/29/2009     AO                   PLANT
                    assets.
    10        19    Submit claims for all capital appropriations which will expire and automatically lapse to the State on June 30th.                             5/28/2010      5/29/2009     AO/CA(DF)            PLANT
    11        20    "PUT" GASB 49 worksheets on the VSFTP file server so AO's can "GET" them through VSFTP titled XXPollRem FY 09-10.                             5/28/2010      5/29/2009     AO/CA(JO)            CURRENT
                    Campuses should begin with the evaluation process.
    12        25    Submit claims for all Special State Appropriations which will expire and automatically lapse to the State on June 30th (most current          5/28/2010      6/10/2009     AO/CA(CH)            CURR
                    funds appropriated by the state for the 2007-08 fiscal year).
    13        21    Transmit Interlocation Transfer of fund files to campuses. Report date should be May 31. NOTE: This will be the LAST cycle for                 6/1/2010       6/1/2009     IRC                  CURR
                    these entries for the fiscal year (unless additional OP process implemented).
    14        23    Bond audit worksheet templates are available in the UC Debt Information System for AO's access.                                                6/7/2010       6/8/2009     CA(AS)               CURR/PLANT
    15        24    "PUT" pre-typed journals for closing steps 72 through 77 on the VSFTP file server (clsftp/XXstepYY) so AO's can "GET" them                     6/7/2010       6/8/2009     CA(GS)               ALL
                    through VSFTP, where XX is the campus (BK, SF, etc).
    16        26    PwC to meet with all campuses and medical centers on results of interim work and present both preliminary management letter                   TBD June       TBD June      ALL                  ALL
                    comments and preliminary A-133 findings.
    17        28    Send list of potential conflicts of interest to campuses.                                                                                     6/30/2010      6/30/2009     CA(DW)               CURR
    18        29    Perform asset impairment test to identify any potential capital asset impairments from 1/1/10 through 6/30/10. Discuss any potential          6/30/2010      6/30/2009     AO                   ALL
                    impairment losses with UCOP. (GASB 42)
    19        30    Campus Controllers to review existing processes and procedures to determine whether project costs are appropriately capitalized or            6/30/2010      6/30/2009     AO                   ALL
                    expensed at the end of each fiscal year. Refer to March 14, 2006 Regents Item for Committee on Grounds and Buildings.

    20        17    Send Campus Accounting Officers Instructions and List of Endowment Funds which require Unexpended Balances be added to                        6/30/2010      5/22/2009     CA(KW)               ENDOW
                    principal or returned to the Office of the President (UCOP).
    21       NEW    Review the natural gas or electricity purchases under contracts for the year. Document that campus has taken delivery of the natural          6/30/2010                    AO                   CURRENT
                    gas or electricity under contract and has not paid an amount to terminate the contract and the quantity purchased is consistent with the
                    volume used in normal campus operations. (IRM 53-2)
    22       NEW    Publish rate for GASB 16 (Accounting for Compensated Absences).                                                                               6/30/2010                    CA(DW)               CURRENT
    23       NEW    Update and distribute UC Bond Funded Project Schedule to campus. Schedule to be returned 7/9 (Step 44).                                        7/1/2010                    CA(PS)               PLANT
    24       NEW    Send Laboratory Reporting Package to LBNL to be completed for Step 54.                                                                         7/1/2010                    CA(DW)               CURRENT
    25        32    Transmit Advance file TISADV.JUNE10 for the Preliminary G/L to campuses.                                                                       7/1/2010       7/1/2009     IRC
    26        33    Transmit Service Billing transactions to all campuses. Dataset: VSFTPUSRn.GET.AASGL.JUN10, where n is the numeric campus                       7/1/2010       7/2/2009     BRC                  CURR
                    ID. (BK=1, SF=2, DV=3, etc.).
    27        34    Make payment for June UCRS contributions and Workers' Comp assessment at DOE Laboratories.                                                     7/1/2010       7/2/2009     LBNL-AO              UCRS/ CURR
    28        35    Cutoff for intercampus transfer of equipment. Coordinate all transfers with equipment managers.                                                7/6/2010       7/7/2009     AO                   CURR
    29        36    Cutoff for submission of Treasurer Financial Journals for Endowment Fund Transfers.                                                            7/6/2010       7/7/2009     AO                   ENDOW
    30        37    Final Cutoff for processing of Intercampus Financial Journals (except transfer of funds balances to/from Systemwide). Local expense            7/6/2010       7/7/2009     AO                   ALL
                    carryforward can be used for minor items or adjustments after Preliminary cutoff and resolved in the new year.

    31        40    "PUT" the financial journal to adjust State Support as of May 31 to Final Estimated Income on the VSFTP file server so AO's can                7/6/2010       7/7/2009     AO/CA(CH)            CURR
                    "GET" it through VSFTP. (Note: After May cutoff, further adjustments, if necessary, should be made through unexpended balance
                    and coordinated with RAO & CA).
    32        41    "PUT" worksheet with amounts for financial journal for expense transfer of Ed Fee/General Fund expense proration to campuses on                7/6/2010       7/7/2009     AO/CA(CH)            CURR
                    VSFTP file server so AO's can "GET" it through VSFTP.

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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2009 -2010 "FINAL"
                                                                                                                                                                                                RESPONSI-
  New #     Old # DESCRIPTION                                                                                                                                  New Due Date   Old Due Date       BILITY            FUND GROUP
    33        42  Notify campuses of outstanding SPWB administrative state claims for reimbursement that need to be accrued at 6/30.                               7/6/2010     7/7/2009     CA(DF)               PLANT
    34        43  Establish all new 09/10 AGC, FGC, Object, Transaction and any other required codes in local G/L system.                                          7/6/2010     7/7/2009     AO/CA                ALL
    35        44  Distribute Real Estate Transaction Listing to campuses.                                                                                          7/6/2010     7/7/2009     CA(DF)               PLANT
    36        45  Review potential Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues                   7/6/2010     7/7/2009     AO                   ALL
                  (GASB 48) and record if necessary.
    37        46  "PUT" the financial journal to allocate and fund the audit fees on the VSFTP file server so AO's can "GET" it through VSFTP.                     7/6/2010     7/7/2009     AO/CA(MW)            CURR

    38        38    Distribute electronic file of June financial control listings through 7/6 (step 30) to all other AO's.(e-mail or VSFTP).                       7/7/2010     7/7/2009     AO/CA(GS)            CURR
    39        39    Distribute electronic file of June intercampus transaction code listings through 7/6 (step 30) to all other AO's. (e-mail or VSFTP).           7/7/2010     7/7/2009     AO/CA(GS)            CURR

    40        47    Transfer all OPEB assessments for June to Financial Control. Send copy of journal to OP.                                                       7/7/2010    7/8/2009      AO/CA(BZ)            CURR
    41        31    Forward the June 30 cash books to campuses.                                                                                                    7/9/2010    7/1/2009      CA(DF)               PLANT
    42        48    Record real estate transactions shown on Real Estate Transaction Listings (7/1/09-6/30/10) and in addition review any in-kind                  7/9/2010    7/10/2009     AO/CA(DF)            PLANT
                    gifts.(see step 35)
    43        49    Publish rate for Discount of Pledges                                                                                                           7/9/2010    7/10/2009     CA(KK)               ENDOW
    44        50    Complete UC Bond Funded Projects schedule (BondProjectsXcampus-20YYcampus.xls) and submit to Pikka Sodhi, UCOP External                        7/9/2010    7/10/2009     AO                   PLANT
                    Finance. The data requested on the schedule is used to calculate interest income earned on borrowed funds held at OP for projects
                    under construction. This interest income is transferred to campuses (closing step 63) to be recorded to the construction expenditure
                    account as an offset to interest expense.
    45        51    CUTOFF FOR SUBMISSION OF ALL "12-MONTH" JOURNAL ENTRIES FOR PRELIMINARY LEDGER                                                                7/9/2010     7/10/2009     ALL                  ALL
    46        52    Transmit Corporate Account Fund Profile file to IRC as of preliminary ledger.                                                                 7/13/2010    7/14/2009     DPC                  ALL
    47        53    Transmit CFS Balance file to IRC as of preliminary ledger cutoff.                                                                             7/13/2010    7/14/2009     DPC/AO               ALL
    48        54    Record transfer of expense from General Fund to Ed Fee and close out any general fund expense in Student Services to Ed Fee.                  7/14/2010    7/15/2009     AO/CA(CH)            CURR

    49        55    Prepare journal to allocate surplus funds to campuses for SPWB bonds.                                                                         7/14/2010    7/15/2009     AO/CA(DF)            PLANT
    50        56    Distribute electronic file of June Preliminary financial control listings to all other AO's. (e-mail or VSFTP). Indicate date of cutoff.      7/16/2010    7/17/2009     AO/CA(GS)            CURR
                    (can be done sooner if possible)
    51        57    Distribute electronic file of June Preliminary intercampus transaction code listings to all other AO's. (e-mail or VSFTP). Indicate           7/16/2010    7/17/2009     AO/CA(GS)            CURR
                    date of cutoff. (can be done sooner if possible)
    52        58    Transmit Short Term Investment Pool (STIP) entries associated with STIP $-Month processing for 4th quarter 2009-2010 to all                   7/16/2010    7/17/2009     IRC/CA(GS)           ALL
                    campuses for local processing.
    53        59    Respond to all outstanding Financial Control and Transaction Code entries.                                                                    7/16/2010    7/17/2009     AO                   ALL
    54        60    Send expenditures schedules for annual financial report to CA (MW), including acquisition value and accumulated depreciation of               7/16/2010    7/17/2009     LBNL-AO              CURR
                    University-owned equipment at the Labs. NOTE: Include footnote indicating amount of PERS employer's contribution for the fiscal
                    year. (Use Laboratory Reporting Package from Step 24.)
    55        61    Financial Statements and reports provided to campuses and auditors through the Consolidated Financial Reporting System for the                7/16/2010    7/17/2009     IRC                  ALL
                    Preliminary Cycle. Reports based on July 1 Balance Forward files may not be accurate because the Preliminary Cycle contains fund
                    balances prior to closing of revenue and expenditure balances. (Incorrect or late files will cause delays in making CFR available.)

    56        62    "PUT" GASB 49 completed worksheets on the VSFTP file server so CA (MW) can "GET" them through VSFTP. Campuses to record                       7/20/2010    7/21/2009     AO/CA(JO)            CURRENT
                    all new Pollution Remediation Obligations and adjustments to existing Obligations.(Refer to sample entries in Exhibit 2 of IRM 49.2)

    57        63    Review Account Group Code assignment for Funds Held for Others accounts that represent investments of Foundation Funds. Use                   7/20/2010    7/21/2009     AO/CA(AL)            CURR/
                    AGC 184830 or 194830.                                                                                                                                                                         ENDOW
    58        64    Reclass vendor cash balances (credits) to Controlled Disbursements on a 14-reversing journal.                                                 7/21/2010    7/22/2009     AO/CA(MW)            CURR
    59        65    Process the compensated absence accrual journal in summary form by function for expenditure classification and by fund group for              7/21/2010    7/22/2009     AO                   CURR
                    funding source on a reversing journal. Accrue liability for the unpaid balance of the Senior management Severance Pay Plan, which
                    has been replaced by the Senior Management Supplemental Benefit Plan.
    60        66    Record write-off of disposed assets from January 1, 2010 through June 30, 2010. All disposed assets must be recorded for the                  7/21/2010    7/22/2009     AO                   PLANT
                    Worksheet Ledger. (IRM 4A)
    61        67    Review relationships with separate legal entities to determine whether to include in UC's financial reporting entity, based on GASB           7/21/2010    7/22/2009     AO                   ALL
                    Statement No.14 (Joint Ventures & 3rd Party Activities) and Statement No.39 (Foundations) criteria. Record appropriate transactions
                    and balances into the general ledger.
    62        68    "PUT" Summary of SPWB Capital Lease Liabilities on the VSFTP file server so CA (DF) can "GET" it through VSFTP. (Use                          7/21/2010    7/22/2009     AO/CA(DF)            PLANT
                    Appendix B)


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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2009 -2010 "FINAL"
                                                                                                                                                                                              RESPONSI-
  New #     Old # DESCRIPTION                                                                                                                         New Due Date          Old Due Date        BILITY           FUND GROUP
    63        69  Provide interest income earned on borrowed funds held at OP for projects under construction to campuses to be recorded to the          7/21/2010           7/22/2009     CA/(AC)              PLANT
                  construction expenditure account as an offset to interest expense.
    64        70  Monthly/Quarterly statements available to Campus Foundations as of 6/30.                                                                7/22-7/23          7/23-7/24     CA(KK)               ENDOW
    65       117 Notify campuses to have status of prior year Chancellor's Management Letter comments to OP.                                             7/23/2010           8/12/2009     AO/CA                ALL
    66      NEW CUTOFF FOR SUBMISSION AF ALL"15-MONTH" JOURNAL ENTRIES FOR WORKSHEETS LEDGER                                                             7/23/2010           7/22/2009     ALL
    67        71  Transmit Corporate Account Fund Profile file to IRC as of worksheet cycle. If your campus will not create a worksheet cycle,           7/26/2010           7/27/2009     DPC                  ALL
                  rename your preliminary cycle file and resubmit to IR&C.
    68        72  Transmit CFS Balance file to IRC as of worksheet cycle. If your campus will not create a worksheet cycle, rename your                  7/26/2010           7/27/2009     DPC/AO               ALL
                  preliminary cycle file and resubmit to IR&C.
    69      NEW Provide Contribution totals for pension and OPEB for campuses for adjustment needed in expense object code, liability and                7/26/2010                         CA(DW)
                  contribution accounts.
    70        73  Financial Statements and reports provided to campuses and auditors through the Consolidated Financial Reporting System for the         7/28/2010           7/29/2009     IRC                  ALL
                  Worksheet Cycle. Reports based on July 1 Balance Forward files may not be accurate because the Worksheet Cycle contains fund
                  balances prior to closing of revenue and expenditure balances. (Incorrect or late files will cause delays in making CFR available.)

    71        91    Record other noncurrent liabilities at June 30, as well as the current portion associated with other noncurrent liabilities, on reversing   7/28/2010     8/5/2009     AO/CA                ALL
                    journals. (IRM 105)
    72        76    Transfer Overhead recovery on State, Local, Federal and Private funds to OP. Overhead recovery from State journal should include            7/28/2010     8/3/2009     AO/CA                CURR
                    breakdown by source of funding. Use the electronic pre-typed journals provided. If your campus has Garamendi funds, please submit
                    the budget office worksheet with the Overhead journal. Post all of the above to VSFTP.

    73        77    Transfer Educational Fee revenue to OP and Educational Fee funding to campuses. Use the electronic pre-typed journals provided.             7/29/2010     8/4/2009     AO/CA                CURR

    74        78    Transfer Med/Law School fee (fund group code 403130) to OP. Use the electronic pre-typed journals provided.                                 7/29/2010     8/4/2009     AO/CA                CURR
    75        79    Transfer General Fund income exceeding the income estimate, excluding non-resident tuition to OP (Note: Excess revenue cannot be            7/29/2010     8/4/2009     AO/CA
                    retained without prior OP approval) and transfer Application for Admission Fee to OP (M-220170-19900). Use the electronic pre-
                    typed journals provided. (Ref: 3/19/08 B. Lester e-mail to controllers.)
    76        80    Review late charge fees collected and make financial transfers to OP (M-267980-67980). Use the electronic pre-typed journals                7/29/2010     8/4/2009     AO/CA                LOAN
                    provided.
    77        81    Transfer Principal and Interest payments on Educational Fee deferred loans to OP. Use the electronic pre-typed journals provided.           7/29/2010     8/4/2009     AO/CA                CURR/ LOAN

    78        74    "PUT" Schedules A,B,C, & D templates on the VSFTP file server so AO's can "GET" them through VSFTP.                                         7/29/2010    7/30/2009     CA(CH)               CURR
    79        75    Reconcile SPWB Statements as of June 30 and adjust SPWB cap lease liability reserve to 6/30 cash book balance of SPWB 1993A                 7/29/2010    7/31/2009     AO/CA(DF)            PLANT
                    and SPWB 1997A. "PUT" reconciliation on the VSFTP file server so CA(DF) can "GET" it through VSFTP.

    80        82    Reconcile and adjust general ledger balances to agree with all Trustee's Statements at 6/30. Prepare reversing journal to adjust assets     7/29/2010     8/4/2009     AO/CA(AC)            ALL/PLANT
                    to Fair Market Value.
    81        83    Record interest income credit to capital asset for campus interest income earned on construction funds and respond to UCOP journal.         7/29/2010     8/4/2009     AO                   PLANT

    82        85    Reclassify Medical Center interest entries to Transaction Code 0833.                                                                        7/29/2010     8/4/2009     AO                   CURR
    83        86    Review CFRU2011 (Footnote Disclosure: Capital Assets-Reconciliation of Original Cost) and CFRU 2021 (Footnote Disclosure:                   7/29/2010     8/4/2009     AO                   PLANT
                    Capital Assets-Reconciliation of Accumulated Depreciation)
    84        87    Reverse Cash/Funds held for others entries for any Investments for Agencies which are held at OP (for example: ASUCLA, ICHA,                7/29/2010     8/4/2009     AO                   ALL
                    ASUCI) to eliminate duplications.
    85        88    Clear General, Auto and Employment Practices liability account.                                                                             7/29/2010     8/5/2009     AO                   CURR
    86        89    Record pledges of gifts (not Grants and Contracts), discount on pledges and allowance for uncollectible as of June 30 on reversing          7/29/2010     8/5/2009     AO                   ALL
                    journal. (IRM 126A)
    87        90    Record deferral/accrual of State capital appropriations at June 30 on reversing journal. (IRM 126B)                                         7/29/2010     8/5/2009     AO                   PLANT
    88        92    Adjust current portions of all assets and liabilities as appropriate, including long-term debt and deferred financing costs, deferred       7/29/2010     8/5/2009     AO/CA(AC)            ALL
                    premium and deferred costs of issuance.
    89        93    Record the June 30 balance for deferred or accrued restricted revenue in the campus General Ledger on reversing journals and review         7/29/2010     8/5/2009     AO                   CURR
                    for zero net asset balance. (IRM 126C)
    90        94    Record interest expense accrued on long term debt at June 30 on reversing journals. (IRM 127)                                               7/29/2010     8/5/2009     AO/CA(DF)            PLANT
    91        95    For mortgage and note receivables; determine that loans and collection accounts are correct and journalize any necessary adjustments.       7/29/2010     8/5/2009     AO/CA(GS)            ALL




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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2009 -2010 "FINAL"
                                                                                                                                                                                        RESPONSI-
  New #     Old # DESCRIPTION                                                                                                                        New Due Date   Old Due Date         BILITY          FUND GROUP
    92        96  Close expenditures for renewals and replacements to renewals and replacements fund balances using appropriate transaction codes.      7/29/2010     8/5/2009     AO                   PLANT
                  (IRM 15A)
    93        97  Reclassify federal refundable loans to payable. (IRM 133)                                                                             7/29/2010     8/5/2009     AO                   LOAN
    94        98  Capitalize Equipment (University-owned and Federally funded/provided Non-University-owned) and Special Collections acquired           7/29/2010     8/5/2009     AO                   PLANT
                  between 1/1/10 and 6/30/10. (IRM 5, 17B)
    95        99  Capitalize Software acquired through 6/30/10. (IRM 11)                                                                                7/29/2010     8/5/2009     AO                   PLANT
    96       100 Capitalize Library Materials and Collections (General and Rare) acquisition values through 6/30/10. The capitalization may be based    7/29/2010     8/5/2009     AO                   PLANT
                  on estimates, but must be updated with actual values at 12/31/10. (IRM 5A, 6)
    97       101 Record Construction in Progress as of 6/30/10 on a reversing journal. (IRM 5A, 134)                                                    7/29/2010     8/5/2009     AO/CA                PLANT
    98       102 Reclassify long term liability from Retirement of Indebtedness to Investment in Plant for Deferred Premium and Deferred Financing      7/29/2010     8/5/2009     AO/CA(AC)            PLANT
                  Costs.
    99       103 Reclassify on a reversing journal materially significant buildings occupied and Infrastructure Assets and General Improvements         7/29/2010     8/5/2009     AO/CA                PLANT
                  completed between 1/1/10 and 6/30/10 from CIP to appropriate Plant Asset accounts. (IRM 5A)
    100      104 Record the amount of capital expenditures in Current Funds for FY 2010 to be reclassified to a non-mandatory transfer (eliminate       7/29/2010     8/5/2009     AO                   CURR
                  capital expenditures from current funds). Worksheet from Exhibit 1 of IRM 15 available at http://www.ucop.edu/dirbf/dep-
                  irms/exhibits.html. (IRM 15).
    101      105 Record net additions or disposals and related depreciation expense for University-owned equipment at DOE laboratories (IRM 17B).       7/29/2010     8/5/2009     CA/(DF/MW)           PLANT/CURR
                  Record other DOE liabilities/receivables and revenue/expenses based on closing step 54.
    102      106 Calculate and record the FY 2009-2010 scholarship allowance in appropriate contra revenue accounts that map to account group           7/29/2010     8/5/2009     AO                   CURR
                  codes 200500, 207330, or 208290. (IRM 151)
    103      107 Record Impairment losses and related insurance recoveries (GASB 42). Provide footnote data to OP.                                      7/29/2010    8/5/2009      AO/CA                ALL
    104      108 Accrue Termination Benefits before final June cut off.                                                                                 7/29/2010    8/5/2009      AO/CA                ALL
    105      109 CUTOFF FOR SUBMISSION OF ALL JUNE 30 JOURNAL ENTRIES FOR FINAL LEDGER                                                                   8/6/2010    8/7/2009      ALL                  ALL
    106      110 Transmit Corporate Account Fund Profile file to IRC as of Final ledger.                                                                 8/9/2010    8/10/2009     DPC                  ALL
    107      111 Transmit CFS Balance file to IRC as of Final ledger cutoff.                                                                             8/9/2010    8/10/2009     DPC/AO               ALL
    108      112 "PUT" "Analysis of Special State Appropriations Receivables By Current and Plant Funds" on the VSFTP file server so CA can             8/11/2010    8/12/2009     AO/CA(CH/PLT)        CURR/PLANT
                  "GET" it through VSFTP. (Use Appendix C) NOTE: Negative report should be submitted.
    109      115 Distribute electronic file of June Final financial control listings to all other AO's. (e-mail or VSFTP).                              8/11/2010    8/12/2009     AO/CA(GS)            CURR
    110      116 Distribute electronic file of June Final interlocation transaction code listings to all other AO's. (e-mail or VSFTP).                 8/11/2010    8/12/2009     AO/CA(GS)            CURR
    111      118 Review accounts for Medical Center to provide reconciliation of operating Revenue between Medical Center Audit Financial Report        8/11/2010    8/12/2009     AO                   ALL
                  and CFR Sales & Service Medical Center. See Step 149.
    112      119 Submit report of "Contract" activities with the Major DOE Laboratories to CA (MW).                                                     8/11/2010    8/12/2009     AO/CA(MW)            CURR
    113      120 Transmit July 1 Balance Forward File to IRC. This data will be used to build the Consolidated Financial Reporting Database (CFR),      8/11/2010    8/12/2009     DPC/IRC              ALL
                  and contains the information necessary for preparation of the Statement of Net Assets (SNA). Campus to submit control report to
                  UCOP.
    114      113 PwC audit teams due to arrive at campuses and UCOP.                                                                                   TBD August   TBD August     ALL                  ALL
    115      125 Begin handposting process online through FJE. These entries will be used at UCOP to update your 6/30 Final ledger CFS Balance          8/13/2010    8/14/2009     AO/CA                ALL
                  file and should contain CFS coding structure if different from local coding structure.
    116      122 Campuses respond with the $ value of business with companies on list of potential conflict of interest. (see step 17)                  8/13/2010    8/14/2009     AO                   ALL
    117      123 Campuses should close June 30 balances of OPEB and pension accounts with AGCs 164241,164261,164276 and 164286 into                     8/13/2010    8/14/2009     AO                   CURR
                  accounts with AGCs 164231,164251,164271 and 164281 respectively, so the new year will reflect only new year activity. See IRM
                  45.6, Exhibit2, Entry2. NOTE: New year business.
    118      124 Financial Statements provided to campuses and auditors through the Consolidated Financial Reporting System. Statements updated         8/16/2010    8/14/2009     IRC                  ALL
                  daily through the FJE system.
    119     NEW Transmit Corporate Account Fund Profile file to IRC as of July 31, 2010                                                                 8/16/2010                  DPC                  ALL
    120     NEW Transmit CFS Balance file to IRC as of July 31, 2010. Do not include D86 entries.                                                       8/16/2010                  DPC/AO               ALL
    121      126 UCOP to send out FY 2009-10 MD&A Narrative instructions to be used in closing step 146 (including SAS112 thresholds).                  8/16/2010    8/17/2009     CA(AS)               ALL


    122      128    "PUT" Current and Noncurrent ending balances for Other Noncurrent Liability Activity for 6/30/10 on the VSFTP file server so      8/18/2010      8/19/2009     AO/CA                ALL
                    CA(MW) can "GET" it through VSFTP. (Use Appendix D) (IRM 105). NOTE: Any annual increase to liability should be shown in
                    the non-current section, unless there is only a current liability.
    123      129    "PUT" "Future Debt Service for Leases and Mortgages" on the VSFTP file server so CA(AC) can "GET" it through VSFTP. (Use          8/18/2010      8/19/2009     AO/CA(AC)            CURR/ PLANT
                    Appendix E). (IRM 103)
    124      130    Send a copy of the local 02-journal to close Financial Control Accounts X-1195XX into Account X-119500 to CA(GS). CA will         8/18/2010      8/19/2009     AO/CA(GS)            CURR
                    prepare the M-OP and the E-OP journals.


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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2009 -2010 "FINAL"
                                                                                                                                                                                          RESPONSI-
  New #     Old # DESCRIPTION                                                                                                                         New Due Date       Old Due Date       BILITY            FUND GROUP
   125       132 Submit completed bond audit worksheets in the UC Debt Information System so CA/(AS/IY) can retrieve them. These worksheets              8/20/2010        8/21/2009     AO/CA(AS/IY)         PLANT
                  should also be made available to the local PwC bond audit team.
    126      148 Campuses to return prior year Chancellor's Management Letter comments to OP. See step 65.                                               8/20/2010        9/21/2009     AO                   ALL
    127      127 Provide campuses with the journal entries to enter into FJE to write-off the accumulated depreciation associated with capital assets    8/24/2010        8/18/2009     CA                   PLANT
                  disposed between January 1 and June 30. (IRM 4A)
    128      131 Record into FJE the entries provided by UCOP (Step 127) to write-off the accumulated depreciation associated with capital assets        8/27/2010        8/21/2009     AO                   PLANT
                  disposed between January 1 and June 30. Record new year entries to reflect reversal of write-off of accumulated depreciation
                  associated with capital assets disposed between January 1 and June 30. (IRM 4A)
    129      133 Financial Statements available in CFR (Final excluding SUD)                                                                             8/30/2010        8/31/2009     AO                   ALL
    130      135 "PUT" the Concentration of Pledge Revenue and Receivables and Payments on Gifts Pledges Outstanding on the VSFTP file servers            9/8/2010        9/9/2009      AO                   ALL
                  so CA(MW) can "GET" it through VSFTP including null reports. (Use Appendix J)
    131      136 PwC campus teams complete bond audit work on campus operations.                                                                         9/10/2010        9/11/2009     ALL                  CURR/ PLANT
    132      137 Completed draft bond audit reports to PwC.                                                                                              9/14/2010        9/14/2009     CA (IY/AS)           PLANT
    133      138 Campus, Foundation and external audit teams final sign-off on Foundation Financial Reporting Package                                    9/15/2010        9/16/2009     AO/Foundation
    134      139 Send to OP a listing of unusual or non-recurring changes in excess of $5 million.                                                       9/15/2010        9/16/2009     AO                   ALL
    135      141 "PUT" "Major Construction and Land Report" on the VSFTP file server so CA(DF) can "GET" it through VSFTP. (Use Appendix                 9/15/2010        9/16/2009     AO/CA(DF)            PLANT
                  G). (IRM102)
    136      140 Campus Foundations to submit Financial Statement Templates and the auditor's independence, opinion letters and copies of audited        9/16/2010        9/16/2009     Foundation
                  financial statements (if an "In Relation To" opinion was submitted) to PwC and to UCOP.
    137      146 Signed campus, medical center, campus foundation and OP management representation letters due to PwC. Provide copies of each to         9/16/2010        9/21/2009     ALL                  ALL
                  Mimi Wu at UCOP.
    138      142 Campuses and PwC campus teams final signoff on campus balances.                                                                         9/20/2010        9/21/2009     ALL                  ALL
    139      147 Medical center and PwC medical center teams final signoff on medical center financial statements.                                       9/20/2010        9/21/2009     ALL                  ALL
    140      143 Prepare FJE entries to record all SUD (Schedule of Unadjusted Differences) if campus and PwC are in agreement.                          9/20/2010        9/21/2009     ALL                  ALL
    141      144 CUTOFF FOR SUBMISSION OF "19-MONTH" JOURNAL ENTRIES ONLINE                                                                              9/20/2010        9/21/2009     ALL                  ALL
    142      145 "PUT" completed Campus Schedule A - Current Funds Receipts, Schedule B - Current Funds Expenditures by Uniform                          9/20/2010        9/21/2009     AO/CA(CH)            CURR
                  Classification Category( UAS), Schedule C - Current Funds Expenditures by Department (ARC), Schedule D- Current Funds
                  Expenditures by Fund Source on the CA file server so CA (CH) can "GET" them through VSFTP.
    143      150 Prepare Campus Consolidated Schedules 12A through I.                                                                                    9/22/2010        9/23/2009     AO/CA (CH)           CURR
    144      152 "PUT" list of Federal Funds expensed for the fiscal year, by federal agency on the CA file server so CA (DF) can "GET" them through     9/22/2010        9/23/2009     AO/CA(DF)            PLANT
                  VSFTP. This is required for the A-133 Federal Audit. Submit listing of current year expense for fund group code 100200. (Use
                  Appendix H).
    145      149 Auditors' Final Clearance of numbers.                                                                                                   9/23/2010        9/23/2009     ALL                  ALL
    146      151 Submit Campus MD & A narrative to UCOP. See step 121.                                                                                   9/23/2010        9/23/2009     AO/CA(AS)            ALL
    147      153 Medical Centers and Campuses to review management letters, discuss wording with PwC and prepare management letter responses.            9/23/2010        9/23/2009     ALL                  ALL

    148      155    Review annual fiscal closing process. Send recommendations for next year to CA (MW).                                                    9/30/2009     9/30/2009     ALL                  ALL
    149      156    Provide reconciliation of Operating Revenue between Medical Center Audited Financial Report and CFR Sales & Service Medical             9/30/2009     9/30/2009     AO/CA                ALL
                    Center.
    150      159    Completed changes to bond indenture reports to PwC.                                                                                      10/8/2010     10/6/2009    AO/CA(AS)            CURR/PLANT
    151      134    Provide campuses with a list of fully depreciated items with unit acquisition values below $5,000.                                      10/15/2010     8/31/2009    IRC                  PLANT
    152      166    Provide the following documents to UCOP in compliance with the Administrative Guidelines: 1) Copy of audited financial                  10/29/2010    10/30/2009    Foundation
                    statements, 2) Report comparing budget to actual administrative expenditures, by fund source, 3) Current list of Foundation Officers,
                    4) Name and address of legal counsel, 5) Names of directors and/or trustees, along with mailing addresses.

    153      165 Bond Audit Reports issued.                                                                                                                  11/1/2010    10/30/2009    CA(IY/AS)            CURR/ PLANT
    154      167 PwC to complete fieldwork on A-133 testing.                                                                                                11/11/2010    11/11/2009    ALL                  ALL
    155      168 "PUT" the "Integrated Postsecondary Education Data System (IPEDS) Report" on the VSFTP file server so CA(DF) can "GET" it                  11/12/2010    11/13/2009    AO/CA(DF)            PLANT
                 through VSFTP. (Use Appendix I).
    156      NEW Provide interest rate to campuses to be used to calculate new year capitalized interest for projects funded by unrestricted funds.         11/15/2010                  CA(IY)               PLANT

    157      169    Provide the following remaining documents to UCOP in compliance with the Administrative Guidelines: 1) Report to the State              11/17/2010    11/17/2009    Foundation
                    Registry of Charitable Trusts, 2) Tax return or copy of extension filed.
    158      170    Mailing of Annual Financial Report and campus schedules to all other recipients.                                                        11/18/2010    11/19/2009    Printer/CA           ALL
    159      171    PwC to provide draft A-133 findings to campus management.                                                                               11/19/2010    11/20/2009    ALL                  ALL



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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2009 -2010 "FINAL"
                                                                                                                                                                                        RESPONSI-
  New #     Old # DESCRIPTION                                                                                                                         New Due Date     Old Due Date       BILITY            FUND GROUP
   160       172 Review CFR X3161 to make sure all handpostings from prior fiscal year (2010) have been recorded in the General Ledger as New            11/19/2010     11/20/2009    ALL                  ALL
                  Year entries (2011) after October file is loaded.
    161      173 "PUT" draft of Student Financial Aid Schedule on the VSFTP file server so AOs can "GET" it through VSFTP. This schedule is               12/1/2010     12/1/2009     AO/CA(GS)            CURR/LOAN
                  needed for the A-133 audit.
    162      174 Provide current fiscal year useful life override online. (IRM 1E)                                                                        12/6/2010      12/7/2009    CA(JO)               PLANT
    163      175 Submit Fall 2010 Facilities file to OP (required, in part, to identify current fiscal year population of "laboratory" buildings for     12/10/2010     12/11/2009    AO                   PLANT
                  depreciation purposes).
    164      176 "PUT" reviewed and revised Student Financial Aid Schedule on file server so that CA can get them. This schedule is needed for the A-    12/13/2010     12/15/2009    AO/CA(GS)            CURR/LOAN
                  133 audit.
    165      177 "Put" CFSAST and EFA100 reconciliation worksheets on the VSFTP file server so campuses can "get" them through VSFTP. (IRM 2)            12/14/2010     12/15/2009    CA(DF)               PLANT

    166      178    Update 6/30/10 Library Materials and Collections capitalization, if 6/30/10 capitalization was based on estimates. (IRM 6C)           12/14/2010    12/15/2009    AO                   PLANT


    167      179    Submit to OP requests for additions to University Useful Life table for equipment in order that requests may be considered for the    12/14/2010    12/15/2009    AO                   PLANT
                    University Useful Life table to be used for the FY 2011 depreciation calculation. (IRM 20)
    168      180    Campuses should write-off the items identified by UCOP as fully depreciated (see step 151) and remove them from the inventory and     12/14/2010    12/15/2009    AO                   PLANT/CURR
                    the plant ledger. The write-off should be recorded as a disposal, without proceeds. The write-off must be completed before December
                    31 and reflected in the EFA100 file to be submitted in February 2011. (See "Changing the Capitalization Threshold for Equipment,
                    Implementation Plan--Questions and Answers")
    169      181    "Put" AST & EFA Edits Distribution List on the VSFTP file server so (DF) can "get" them through VSFTP. (See Appendix F)               12/14/2010    12/15/2009    CA(DF)               PLANT


    170      182    Monitor and review compliance with NCAA Agreed Upon procedures and provide copies of each NCAA agreed upon procedure                  12/17/2010    12/18/2009    AO/CA(MW)            ALL
                    report to UCOP
    171      183    Distribute Real Estate Transaction Listing to campuses.                                                                               1/10/2011     1/11/2010     CA(DF)               PLANT
    172      184    Review and revise the definitions to be used to determine current fiscal year population of "laboratory" buildings at the campus      1/28/2011     1/29/2010     AO                   PLANT
                    (program codes, room use codes, facility department codes). (IRM 1E)
    173      185    Finalize updates to the University Useful Life table for Equipment for the FY 2011 depreciation calculation. (IRM 20)                 1/28/2011     1/29/2010     CA(JO)               PLANT
    174      186    Capitalize, by fund source and location, acquisition values for all CAAN-based assets (Real Estate, Buildings & Structures, Fixed     1/28/2011     1/29/2010     AO                   PLANT
                    Equipment, Infrastructure Assets, General Improvements, Software, Intangible Assets and Library Materials & Collections)
                    occupied/completed between 1/1/10 and 12/31/10, or between 7/1/10 and 12/31/10 if the campus capitalized CAAN-based assets at
                    6/30/10. (IRM 5A, 1-1E, 8B, 18)
    175      187    Capitalize Equipment (University-owned and Federally funded/provided Non-University-owned) and Special Collections acquired           1/28/2011     1/29/2010     AO                   PLANT
                    between 7/1/10 and 12/31/10. (IRM 5, 17B)
    176      188    Record disposals, impairments and transfers of Capital Assets                                                                         1/28/2011     1/29/2010     AO                   PLANT
    177      189    Capitalize Medical Center Equipment based on Object Code 8140 (Phase in of new equipment threshold using special code K9906)          1/28/2011     1/29/2010     AO                   PLANT

    178      190    All issues regarding wording of A-133 findings and management responses to be resolved.                                               2/11/2011     2/12/2010     ALL                  ALL
    179      191    Reconcile data files (CFSAST and EFA100) to campus general ledger.(IRM 2, 5A)                                                         2/16/2011     2/17/2010     AO                   PLANT
    180      194    Provide current fiscal year useful life override data (Buildings & Structures, Leasehold Improvements, and Intangible Assets) to      2/16/2011     2/17/2010     AO                   PLANT
                    override default useful life values for CAAN-based assets. Advise if no overrides. (IRM 1E, 18, 21)
    181      195    Provide useful life overrides for impaired assets (GASB 42).                                                                          2/16/2011     2/17/2010     AO                   PLANT
    182      192    A. Submit Equipment Inventory File (dataset name VSFTPUSRn.PUT.EFA100.Y2010) and Equipment-Facilities Conversion File                 2/17/2011     2/17/2010     A. DPC               PLANT
                    (VSFTPUSRn.PUT.EFA200.Y2010), where n is the numeric campus ID, BK=1, SF=2, DV=3, etc. to IRC as of December 31.                                                  B.AO/CA(DF)
                                                                                                                                                                                      C.AO/CA(DF)
                                                                                 B. "Put" reconciliation between equipment file (EFA100) and general
                    ledger (CFSBAL) on the VSFTP file server so (DF) can "get" them through VSFTP.
                                                                                                             C. Send confirming e-mail from campus
                    Controller or Accounting Officer indicating approved placement of file and reconciliation through VSFTP. (IRM 5A)

    183      193    A. Transmit CFS AST (Plant Asset File) file to IRC as of December 31.                                                                 2/17/2011     2/17/2010     A. DPC               PLANT
                                                                                     B. "Put" reconciliation between plant asset file (CFSAST) and                                    B.AO/CA(DF)
                    general ledger (CFSBAL) on the VSFTP file server so (DF) can "get" them through VSFTP.                                                                            C.AO/CA(DF)
                                                                                            C. Send confirming e-mail from campus Controller or
                    Accounting Officer indicating approved placement of file and reconciliation through VSFTP. (IRM 5A)



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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2009 -2010 "FINAL"
                                                                                                                                                                                             RESPONSI-
  New #     Old # DESCRIPTION                                                                                                                             New Due Date   Old Due Date         BILITY           FUND GROUP
   184       196 Coordinate with EFA70 (Facilities File) Administrator to produce a list of changes to the current fiscal year population of "laboratory"    2/24/2011    2/25/2010     AO                    PLANT
                  buildings designation file for depreciation processing - a list of program codes and department codes. (IRM 1E)

    185      197    Management Representation letter to PwC for A-133                                                                                       3/2/2011       3/3/2010     CA                    ALL

    186      198    Complete 12/31/10 reconciliations, edit and review data files (CFSAST, CFSBAL, EFA 100). (IRM 5A)                                       3/18/2011     3/19/2010     CA (DF)               PLANT
    187      199    Compare FY 2010 to FY 2011 equipment files to establish disposals, additions, and changes.(IRM 17)                                      3/25/2011     3/26/2010     IRC                   PLANT




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