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					UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2010 - 2011 CAMPUS STEPS "FINAL" REVISED 04/14/11



  New #       Old #   DESCRIPTION                                                                                                                                NEW DUE DATE OLD DUE DATE RESPONSIBILITY    FUND GROUP
                      "PUT" updated list of "Areas of Responsibility for Fiscal Closing" on the VSFTP file server so CA (MW) can "GET" them through
     01         01    VSFTP. (Use Appendix A) NOTE: Copy of all campus' lists will be available to all campus AO's via VSFTP and on Corporate                      3/11/2011      3/12/2010     AO/CA(MW)    ALL
                      Accounting's website.
     02         02    Send to campuses the SAS112 Quantitative Thresholds.                                                                                          4/1/2011      3/31/2010     CA(DW)       ALL
                      Send the annual letter concerning audits of Campus Foundation financial statements to Vice Chancellors for University Relations and
     03         03                                                                                                                                                  4/8/2011       4/2/2010     CA(AS)
                      Vice Chancellors for Administration.
     04         04    PwC to perform interim fieldwork. Timing to be determined based on consultation with campus personnel.                                      TBD Apr-June   TBD Apr-June   ALL          ALL
     05         05    Send table of Unit Values of Libraries and Collections to plant accountants. (IRM 6C)                                                         5/6/2011       5/7/2010     CA(PLT)      PLANT
     06         06    Calculate FY 2011 depreciation expense and provide campuses with entries to record. (IRM 22)                                                  5/6/2011       5/7/2010     IRC          PLANT
                      Calculate FY 2011 accumulated depreciation associated with the disposal or transfer of capital assets and provide campuses with
     07         07                                                                                                                                                  5/6/2011       5/7/2010     IRC          PLANT
                      entries to record.
                      Input interlocation Transfer of Funds data (15 type entries) for May ledger into Interlocation Transfer of Funds System. NOTE: This
     08         08                                                                                                                                                 5/23/2011      5/21/2010     AO           CURRENT
                      will be the LAST cycle for these entries for the fiscal year.
     09         09    Record FY 2011 depreciation expense and write-off accumulated depreciation associated with the disposal or transfer of capital assets.       5/27/2011      5/28/2010     AO           PLANT
     10         10    Submit claims for all capital/operating appropriations which will expire and automatically lapse to the State on June 30th.                  5/27/2011      5/28/2010     AO/CA(PLT)   PLANT
     11         11    Campuses should begin with the evaluation process of all new and existing Pollution Remediation obligations.                                 5/27/2011      5/28/2010     AO           CURRENT
                      Transmit Interlocation Transfer of fund files to campuses. Report date should be May 31. NOTE: This will be the LAST cycle for
     12         13                                                                                                                                                  6/2/2011       6/1/2010     IRC          CURRENT
                      these entries for the fiscal year (unless additional OP process implemented).

                      "PUT" pre-typed journals for closing step 68 (Student Loan Late Charge Revenue) on the VSFTP file server (clsftp/XXstep68ZZ) so
     13         15                                                                                                                                                  6/6/2011       6/7/2010     CA(GS)       ALL
                      AO's can "GET" them through VSFTP, where XX is the campus (BK, SF, etc) and ZZ is the year.

                      PwC to meet with all campuses and medical centers on results of interim work and present both preliminary management letter
     14         16                                                                                                                                                 TBD June       TBD June      ALL          ALL
                      comments and preliminary A-133 findings.
                      Submit claims for all Special State Appropriations which will expire and automatically lapse to the State on June 30th (most current
     15         12                                                                                                                                                 6/15/2011      5/28/2010     AO/CA(CH)    CURRENT
                      funds appropriated by the state for the 2008-09 fiscal year).
                                                                                                                                                                                                             CURRENT/
     16         14    Bond audit worksheet templates are available in the UC Debt Information System for AO's access.                                               6/15/2011      6/7/2010     CA(AS)
                                                                                                                                                                                                             PLANT
     17         17    Send list of potential conflicts of interest to campuses.                                                                                    6/30/2011      6/30/2010     CA(DW)       CURRENT
                      Perform asset impairment test to identify any potential capital asset impairments from 1/1/11 through 6/30/11. Discuss any potential
     18         18                                                                                                                                                 6/30/2011      6/30/2010     AO           ALL
                      impairment losses with UCOP. (GASB 42)
                      Campus Controllers to review existing processes and procedures to determine whether project costs are appropriately capitalized or
     19         19                                                                                                                                                 6/30/2011      6/30/2010     AO           ALL
                      expensed at the end of each fiscal year. Refer to March 14, 2006 Regents Item for Committee on Grounds and Buildings.
                      Send Campus Accounting Officers Instructions and List of Endowment Funds which require Unexpended Balances be added to
     20         20                                                                                                                                                 6/30/2011      6/30/2010     CA(KW)       ENDOW
                      principal or returned to the Office of the President (UCOP).
                      Review the natural gas or electricity purchases under contracts for the year. Document that campus has taken delivery of the natural
     21         21    gas or electricity under contract and has not paid an amount to terminate the contract and the quantity purchased is consistent with the     6/30/2011      6/30/2010     AO           CURRENT
                      volume used in normal campus operations. (IRM 53-2)
     22         22    Publish rate for GASB 16 (Accounting for Compensated Absences).                                                                              6/30/2011      6/30/2010     CA(DW)       CURRENT
     23         23    Update and distribute UC Bond Funded Project Schedule to campus. Schedule to be returned 7/15 (Step 43).                                     7/1/2011       7/1/2010      CA(PS)       PLANT
     24         24    Send Laboratory Reporting Package to LBNL to be completed for Step 52.                                                                       7/1/2011       7/1/2010      CA(DW)       CURRENT
     25         25    Transmit Advance file TISADV.JUNE11 for the Preliminary G/L to campuses.                                                                     7/1/2011       7/1/2010      IRC
                      Transmit Service Billing transactions to all campuses. Dataset: VSFTPUSRn.GET.AASGL.JUN11, where n is the numeric campus
     26         26                                                                                                                                                  7/1/2011       7/1/2010     BRC          CURRENT
                      ID. (BK=1, SF=2, DV=3, etc.).


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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2010 - 2011 CAMPUS STEPS "FINAL" REVISED 04/14/11



  New #       Old #   DESCRIPTION                                                                                                                                NEW DUE DATE OLD DUE DATE RESPONSIBILITY    FUND GROUP
                                                                                                                                                                                                            UCRS/
     27         27    Make payment for June UCRS contributions and Workers' Comp assessment at DOE Laboratories.                                                    7/1/2011     7/1/2010    LBNL-AO
                                                                                                                                                                                                            CURRENT
     28         28    Cutoff for intercampus transfer of equipment. Coordinate all transfers with equipment managers.                                               7/5/2011     7/6/2010    AO             CURRENT
     29         29    Cutoff for submission of Treasurer Financial Journals for Endowment Fund Transfers.                                                           7/5/2011     7/6/2010    AO             ENDOW
                      Final Cutoff for processing of Intercampus Financial Journals (except transfer of funds balances to/from Systemwide). Local expense
     30         30                                                                                                                                                  7/5/2011     7/6/2010    AO             ALL
                      carryforward can be used for minor items or adjustments after Preliminary cutoff and resolved in the new year.
     31         33    Notify campuses of outstanding SPWB administrative state claims for reimbursement that need to be accrued at 6/30.                            7/5/2011     7/6/2010    CA(PLT)        PLANT
     32         34    Establish all new 10/11 AGC, FGC, Object, Transaction and any other required codes in local G/L system.                                       7/5/2011     7/6/2010    AO/CA          ALL
     33         35    Distribute Real Estate Transaction Listing to campuses.                                                                                       7/5/2011     7/6/2010    CA(PLT)        PLANT
                      Review potential Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
     34         36                                                                                                                                                  7/5/2011     7/6/2010    AO             ALL
                      (GASB 48) and record if necessary.
     35         37    "PUT" the financial journal to allocate and fund the audit fees on the VSFTP file server so AO's can "GET" it through VSFTP.                  7/5/2011     7/6/2010    AO/CA(MW)      CURRENT
     36         38    Distribute electronic file of June financial control listings through 7/5 (step 30) to all other AO's.(e-mail or VSFTP).                      7/6/2011     7/7/2010    AO/CA(GS)      CURRENT
     37         39    Distribute electronic file of June intercampus transaction code listings through 7/5 (step 30) to all other AO's. (e-mail or VSFTP).          7/6/2011     7/7/2010    AO/CA(GS)      CURRENT
     38         40    Transfer all OPEB assessments for June to Financial Control. Send copy of journal to OP.                                                     7/6/2011      7/7/2010    AO/CA(BZ)      CURRENT
     39         49    Prepare journal to allocate surplus funds to campuses for SPWB bonds.                                                                        7/6/2011      7/14/2010   AO/CA(PLT)     PLANT
     40         41    Forward the June 30 cash books to campuses.                                                                                                  7/15/2011     7/9/2010    CA(PLT)        PLANT
                      Record real estate transactions shown on Real Estate Transaction Listings (7/1/10-6/30/11) and in addition review any in-kind
     41         42                                                                                                                                                 7/15/2011     7/9/2010    AO/CA(PLT)     PLANT
                      gifts.(see step 33)
     42         43    Publish rate for Discount of Pledges                                                                                                         7/15/2011     7/9/2010    CA(KK)         ENDOW
                      Complete UC Bond Funded Projects schedule (BondProjectsXcampus-20YYcampus.xls) and submit to Pikka Sodhi, UCOP External
                      Finance. The data requested on the schedule is used to calculate interest income earned on tax exempt borrowed funds held at OP for
     43         44                                                                                                                                                 7/15/2011     7/9/2010    AO             PLANT
                      projects under construction. This interest income is transferred to campuses (closing step 60) to be recorded to the construction
                      expenditure account as an offset to interest expense.
     44         45    CUTOFF FOR SUBMISSION OF ALL "12-MONTH" JOURNAL ENTRIES FOR PRELIMINARY LEDGER                                                               7/15/2011     7/9/2010    ALL            ALL
                      Transmit Short Term Investment Pool (STIP) entries associated with STIP $-Month processing for 4th quarter 2010-2011 to all
     45         52                                                                                                                                                 7/18/2011     7/16/2010   IRC/CA(GS)     ALL
                      campuses for local processing.
     46         46    Transmit Corporate Account Fund Profile file to IRC as of preliminary ledger.                                                                7/19/2011     7/13/2010   DPC            ALL
     47         47    Transmit CFS Balance file to IRC as of preliminary ledger cutoff.                                                                            7/19/2011     7/13/2010   DPC/AO         ALL
                      A) Record expenditures to 19900/xx funds equal to the State appropriation.
                      B) All other expenditures should be transferred to either a UC General Fund number (19933, 19941, or 19942) and/or Educational
     48       NEW                                                                                                                                                  7/20/2011     7/14/2010   AO/CA(CH)      CURRENT
                      Fees (20095).
                      C) No General Fund expenditures should be shown under Student Services
                      Distribute electronic file of June Preliminary financial control listings to all other AO's. (e-mail or VSFTP). Indicate date of cutoff.
     49         50                                                                                                                                                 7/22/2011     7/16/2010   AO/CA(GS)      CURRENT
                      (can be done sooner if possible)
                      Distribute electronic file of June Preliminary intercampus transaction code listings to all other AO's. (e-mail or VSFTP). Indicate date
     50         51                                                                                                                                                 7/22/2011     7/16/2010   AO/CA(GS)      CURRENT
                      of cutoff. (can be done sooner if possible)
     51         53    Respond to all outstanding Financial Control and Transaction Code entries.                                                                   7/22/2011     7/16/2010   AO             ALL
                      Send expenditures schedules for annual financial report to CA (MW), including acquisition value and accumulated depreciation of
     52         54    University-owned equipment at the Labs. NOTE: Include footnote indicating amount of PERS employer's contribution for the fiscal              7/22/2011     7/16/2010   LBNL-AO        CURRENT
                      year. (Use Laboratory Reporting Package from Step 24.)



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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2010 - 2011 CAMPUS STEPS "FINAL" REVISED 04/14/11



  New #       Old #   DESCRIPTION                                                                                                                                  NEW DUE DATE OLD DUE DATE RESPONSIBILITY   FUND GROUP
                      Financial Statements and reports provided to campuses and auditors through the Consolidated Financial Reporting System for the
     53         55    Preliminary Cycle. Reports based on July 1 Balance Forward files may not be accurate because the Preliminary Cycle contains fund               7/22/2011     7/16/2010   IRC            ALL
                      balances prior to closing of revenue and expenditure balances. (Incorrect or late files will cause delays in making CFR available.)
                      Review Account Group Code assignment for Funds Held for Others accounts that represent investments of Foundation Funds. Use                                                             CURRENT/
     54         57                                                                                                                                                   7/25/2011     7/20/2010   AO/CA(AL)
                      AGC 184830 or 194830.                                                                                                                                                                   ENDOW
     55         58    Reclass vendor cash balances (credits) to Controlled Disbursements on a 14-reversing journal.                                                  7/25/2011     7/21/2010   AO             CURRENT
                      Process the compensated absence accrual journal in summary form by function for expenditure classification and by fund group for
     56         59    funding source on a reversing journal. Accrue liability for the unpaid balance of the Senior management Severance Pay Plan, which              7/25/2011     7/21/2010   AO             CURRENT
                      has been replaced by the Senior Management Supplemental Benefit Plan.
                      Record write-off of disposed assets from January 1, 2011 through June 30, 2011. All disposed assets must be recorded for the
     57         60                                                                                                                                                   7/25/2011     7/21/2010   AO             PLANT
                      Worksheet Ledger. (IRM 4A)
                      Review relationships with separate legal entities to determine whether to include in UC's financial reporting entity, based on GASB
     58         61    Statement No.14 (Joint Ventures & 3rd Party Activities) and Statement No.39 (Foundations) criteria. Record appropriate transactions            7/25/2011     7/21/2010   AO             ALL
                      and balances into the general ledger.
                      "PUT" Summary of SPWB Capital Lease Liabilities on the VSFTP file server so CA (PLT) can "GET" it through VSFTP. (Use
     59         62                                                                                                                                                   7/25/2011     7/21/2010   AO/CA(PLT)     PLANT
                      Appendix B)
                      Provide interest income earned on borrowed funds held at OP for projects under construction to campuses to be recorded to the
     60         63                                                                                                                                                   7/25/2011     7/21/2010   CA/(AC)        PLANT
                      construction expenditure account as an offset to interest expense.
     61         64    Monthly/Quarterly statements available to Campus Foundations as of 6/30.                                                                       7/25-7/26     7/22-7/23   CA(KK)         ENDOW
     62         66    CUTOFF FOR SUBMISSION OF ALL"15-MONTH" JOURNAL ENTRIES FOR WORKSHEETS LEDGER                                                                   7/27/2011     7/23/2010   ALL
                      Transmit Corporate Account Fund Profile file to IRC as of worksheet cycle. If your campus will not create a worksheet cycle, rename
     63         67                                                                                                                                                   7/28/2011     7/26/2010   DPC            ALL
                      your preliminary cycle file and resubmit to IR&C.
                      Transmit CFS Balance file to IRC as of worksheet cycle. If your campus will not create a worksheet cycle, rename your preliminary
     64         68                                                                                                                                                   7/28/2011     7/26/2010   DPC/AO         ALL
                      cycle file and resubmit to IR&C.
                      Provide Contribution totals for pension and OPEB for campuses for adjustment needed in expense object code, liability and
     65         69                                                                                                                                                   7/28/2011     7/26/2010   CA(MW/SC)
                      contribution accounts.
                      Record other noncurrent liabilities at June 30, as well as the current portion associated with other noncurrent liabilities, on reversing
     66         71                                                                                                                                                   7/28/2011     7/28/2010   AO/CA          ALL
                      journals. (IRM 105)
                      As per write-up - Funding Stream Proposal-Technical Details:
                      1) One time transfer of 6% Off-the-Top, 6% of Opportunity Funds and specific dollar amounts of Educational Funds to UCOP.
     67         72    UCOP BCR will calculate one-time 2010/11 fund transfer amounts for campuses.                                                                   7/28/2011     7/28/2010   AO/CA          CURRENT
                      2) Distribute Federal ICR, State ICR, Local Government and Private Contracts & Grants ICR locally for numeric and alpha locations.

                      Review loan late charge fees collected and make financial transfers to OP (M-267980-67980). Use the electronic pre-typed journals
     68         76                                                                                                                                                   7/28/2011     7/29/2010   AO/CA          LOAN
                      provided.
     69         78    "PUT" Schedules B and C templates on the VSFTP file server so AO's can "GET" them through VSFTP.                                               7/28/2011     7/29/2010   CA(CH)         CURRENT
                      Reconcile SPWB Statements as of June 30 and adjust SPWB capital lease liability reserve to 6/30 cash book balance of SPWB 1993A
     70         79                                                                                                                                                   7/28/2011     7/29/2010   AO/CA(PLT)     PLANT
                      and SPWB 1997A. "PUT" reconciliation on the VSFTP file server so CA(PLT) can "GET" it through VSFTP.
                      Reconcile and adjust general ledger balances to agree with all Trustee's Statements at 6/30. Prepare reversing journal to adjust assets to
     71         80                                                                                                                                                   7/28/2011     7/29/2010   AO/CA(AC)      ALL/PLANT
                      Fair Market Value.
     72         81    Record interest income credit to capital asset for campus interest income earned on construction funds and respond to UCOP journal.            7/28/2011     7/29/2010   AO             PLANT
     73         82    Reclassify Medical Center interest entries to Transaction Code 0833.                                                                           7/28/2011     7/29/2010   AO             CURRENT


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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2010 - 2011 CAMPUS STEPS "FINAL" REVISED 04/14/11



  New #       Old #    DESCRIPTION                                                                                                                                   NEW DUE DATE OLD DUE DATE RESPONSIBILITY   FUND GROUP
                       Reverse Cash/Funds held for others entries for any Investments for Agencies which are held at OP (for example: ASUCLA, ICHA,
     74         84                                                                                                                                                     7/28/2011     7/29/2010   AO             ALL
                       ASUCI) to eliminate duplications.
     75         85     Clear General, Auto and Employment Practices liability account.                                                                                 7/28/2011     7/29/2010   AO             CURRENT
                       Record pledges of gifts (not Grants and Contracts), discount on pledges and allowance for uncollectible as of June 30 on reversing
     76         86                                                                                                                                                     7/28/2011     7/29/2010   AO             ALL
                       journal. (IRM 126A)
     77         87     Record deferral/accrual of State capital appropriations at June 30 on reversing journal. (IRM 126B)                                             7/28/2011     7/29/2010   AO             PLANT
                       Record the June 30 balance for deferred or accrued restricted revenue in the campus General Ledger on reversing journals and review
     78         89                                                                                                                                                     7/28/2011     7/29/2010   AO             CURRENT
                       for zero net asset balance. If the fund is in overdraft and no future revenue is expected, transfer the expense. (IRM 126C)
     79         90     Record interest expense accrued on long term debt at June 30 on reversing journals. (IRM 127)                                                   7/28/2011     7/29/2010   AO/CA(PLT)     PLANT
     80         91     For mortgage and note receivables; determine that loans and collection accounts are correct and journalize any necessary adjustments.           7/28/2011     7/29/2010   AO/CA(GS)      ALL
                       Close expenditures for renewals and replacements to renewals and replacements fund balances using appropriate transaction codes.
     81         92                                                                                                                                                     7/28/2011     7/29/2010   AO             PLANT
                       (IRM 15A)
     82         93     Reclassify federal refundable loans to payable. (IRM 133)                                                                                       7/28/2011     7/29/2010   AO             LOAN
                       Capitalize Equipment (University-owned and Federally funded/provided Non-University-owned) and Special Collections acquired
     83         94                                                                                                                                                     7/28/2011     7/29/2010   AO             PLANT
                       between 1/1/11 and 6/30/11. (IRM 5, 17B)
     84         95     Capitalize Intangible Assets acquired through 6/30/11. (IRM 51.X)                                                                               7/28/2011     7/29/2010   AO             PLANT
                       Capitalize Library Materials and Collections (General and Rare) acquisition values through 6/30/11. The capitalization may be based
     85         96                                                                                                                                                     7/28/2011     7/29/2010   AO/(PLT)       PLANT
                       on estimates, but must be updated with actual values at 12/31/11. (IRM 5A, 6)
     86         97     Record Construction in Progress as of 6/30/11 on a reversing journal. (IRM 5A, 134)                                                             7/28/2011     7/29/2010   AO/CA          PLANT
                       Reclassify Deferred Premium and Deferred Financing Costs from Retirement of Indebtedness to Investment in Plant. Adjust current
     87         98                                                                                                                                                     7/28/2011     7/29/2010   AO/CA(AC)      PLANT
                       portions of all assets and liabilities as appropriate, including deferred financing costs, deferred premium and deferred costs of issuance.
                   Reclassify on a reversing journal materially significant buildings occupied and Infrastructure Assets and General Improvements
     88         99                                                                                                                                                     7/28/2011     7/29/2010   AO/CA          PLANT
                   completed between 1/1/11 and 6/30/11 from CIP to appropriate Plant Asset accounts. (IRM 5A)
                   Record the amount of capital expenditures in Current Funds for FY 2011 to be reclassified to a non-mandatory transfer (eliminate
     89        100 capital expenditures from current funds). Worksheet from Exhibit 1 of IRM 15 available at http://www.ucop.edu/dirbf/dep-                            7/28/2011     7/29/2010   AO             CURRENT
                   irms/exhibits.html. (IRM 15).
                   Record net additions or disposals and related depreciation expense for University-owned equipment at DOE laboratories (IRM 17B).                                                             PLANT/
     90        101                                                                                                                                                     7/28/2011     7/29/2010   CA/(PLT/MW)
                   Record other DOE liabilities/receivables and revenue/expenses based on closing step 52.                                                                                                      CURRENT
                   Calculate and record the FY 2010-2011 scholarship allowance in appropriate contra revenue accounts that map to account group codes
     91        102                                                                                                                                                     7/28/2011     7/29/2010   AO             CURRENT
                   200500, 207330, or 208290. (IRM 151)
     92        103 Record Impairment losses and related insurance recoveries (GASB 42). Provide footnote data to OP.                                                   7/28/2011     7/29/2010   AO/CA          ALL
     93        104 Accrue Termination Benefits before final June cut off.                                                                                              7/28/2011     7/29/2010   AO/CA          ALL
     94       NEW Accrue BABS (Build America Bonds) interest subsidy income.                                                                                           7/28/2011                 AO/CA(PLT)     PLANT
                   Record all new Pollution Remediation Obligations and adjustments to existing obligations. OP will provide worksheet for Pollution
     95      ADDED                                                                                                                                                     7/28/2011                 AO/CA(MW)      CURRENT
                   Remediation Obligations for the Omega Chemical Site.
                       Financial Statements and reports provided to campuses and auditors through the Consolidated Financial Reporting System for the
     96         70     Worksheet Cycle. Reports based on July 1 Balance Forward files may not be accurate because the Worksheet Cycle contains fund                     8/1/2011     7/28/2010   IRC            ALL
                       balances prior to closing of revenue and expenditure balances. (Incorrect or late files will cause delays in making CFR available.)
                       Review CFRU2011 (Footnote Disclosure: Capital Assets-Reconciliation of Original Cost) and CFRU 2021 (Footnote Disclosure:
     97         83                                                                                                                                                      8/1/2011     7/29/2010   AO             PLANT
                       Capital Assets-Reconciliation of Accumulated Depreciation)
     98        65      Notify campuses to have status of prior year Chancellor's Management Letter comments to OP.                                                      8/1/2011     7/23/2010   AO/CA          ALL
     99        105     CUTOFF FOR SUBMISSION OF ALL "17-MONTH" JOURNAL ENTRIES FOR FINAL LEDGER                                                                         8/5/2011     8/6/2010    ALL            ALL

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UNIVERSITY OF CALIFORNIA, FISCAL CLOSING SCHEDULE, 2010 - 2011 CAMPUS STEPS "FINAL" REVISED 04/14/11



  New #       Old #   DESCRIPTION                                                                                                                        NEW DUE DATE OLD DUE DATE   RESPONSIBILITY FUND GROUP
   100         106    Transmit Corporate Account Fund Profile file to IRC as of Final ledger.                                                               8/8/2011     8/9/2010    DPC            ALL
   101         107    Transmit CFS Balance file to IRC as of Final ledger cutoff.                                                                           8/8/2011     8/9/2010    DPC/AO         ALL
                      "PUT" "Analysis of Special State Appropriations Receivables By Current and Plant Funds" on the VSFTP file server so CA can                                                    CURRENT/
    102        108                                                                                                                                          8/10/2011    8/11/2010   AO/CA(CH)
                      "GET" it through VSFTP. (Use Appendix C) NOTE: Negative report should be submitted.                                                                                           PLANT
    103        109    Distribute electronic file of June Final financial control listings to all other AO's. (e-mail or VSFTP).                             8/10/2011    8/11/2010   AO/CA(GS)      CURRENT
    104        110    Distribute electronic file of June Final interlocation transaction code listings to all other AO's. (e-mail or VSFTP).                8/10/2011    8/11/2010   AO/CA(GS)      CURRENT
                      Review accounts for Medical Center to provide reconciliation of operating Revenue between Medical Center Audit Financial Report
    105        111                                                                                                                                          8/10/2011    8/11/2010   AO             ALL
                      and CFR Sales & Service Medical Center. See Step 143.
    106        112    Submit report of "Contract" activities with the Major DOE Laboratories to CA (MW).                                                    8/10/2011    8/11/2010   AO/CA(MW)      CURRENT
                      Transmit July 1 Balance Forward File to IRC. This data will be used to build the Consolidated Financial Reporting Database (CFR),
    107        113    and contains the information necessary for preparation of the Statement of Net Assets (SNA). Campus to submit control report to       8/10/2011    8/11/2010   DPC/IRC        ALL
                      UCOP.
    108        114    PwC audit teams due to arrive at campuses and UCOP.                                                                                  TBD August   TBD August   ALL            ALL
    109        116    Campuses respond with the $ value of business with companies on list of potential conflict of interest. (see step 17)                 8/12/2011    8/13/2010   AO             ALL
                      Campuses should close June 30 balances of OPEB and pension accounts with AGCs 164241,164261,164276 and 164286 into
    110        117    accounts with AGCs 164231,164251,164271 and 164281 respectively, so the new year will reflect only new year activity. See IRM         8/12/2011    8/13/2010   AO             CURRENT
                      45.6, Exhibit2, Entry2. NOTE: New year business.
                      Financial Statements provided to campuses and auditors through the Consolidated Financial Reporting System. Statements updated
    111        118                                                                                                                                          8/15/2011    8/16/2010   IRC            ALL
                      daily through the FJE system.
                      Begin handposting process online through FJE. These entries will be used at UCOP to update your 6/30 Final ledger CFS Balance file
    112        115                                                                                                                                          8/15/2011    8/13/2010   AO/CA          ALL
                      and should contain CFS coding structure if different from local coding structure.
    113        119    Transmit Corporate Account Fund Profile file to IRC as of July 31, 2011                                                               8/15/2011    8/16/2010   DPC            ALL
    114        120    Transmit CFS Balance file to IRC as of July 31, 2011. Do not include D86 entries.                                                     8/15/2011    8/16/2010   DPC/AO         ALL

    115        121    UCOP to send out FY 2010-11 MD&A Narrative instructions to be used in closing step 140 (including SAS112 thresholds).                  8/15/2011   8/16/2010   CA(AS)         ALL

                      "PUT" Current and Noncurrent ending balances for Other Noncurrent Liability Activity for 6/30 on the VSFTP file server so CA(MW)
    116        122    can "GET" it through VSFTP. (Use Appendix D) (IRM 105). NOTE: Any annual increase to liability should be shown in the non-             8/17/2011   8/18/2010   AO/CA          ALL
                      current section, unless there is only a current liability.
                      "PUT" "Future Debt Service for Leases and Mortgages" on the VSFTP file server so CA(AC) can "GET" it through VSFTP. (Use                                                      CURRENT/
    117        123                                                                                                                                           8/17/2011   8/18/2010   AO/CA(AC)
                      Appendix E). (IRM 103)                                                                                                                                                        PLANT
                      Send a copy of the local 02-journal to close Financial Control Accounts X-1195XX into Account X-119500 to CA(GS). CA will
    118        124                                                                                                                                           8/17/2011   8/18/2010   AO/CA(GS)      CURRENT
                      prepare the M-OP and the E-OP journals.
                      Submit completed bond audit worksheets in the UC Debt Information System so CA/(AS/IY) can retrieve them. These worksheets
    119        125                                                                                                                                           8/19/2011   8/20/2010   AO/CA(AS/IY)   PLANT
                      should also be made available to the local PwC bond audit team.
    120        126    Campuses to return prior year Chancellor's Management Letter comments to OP. See step 98.                                              8/19/2011   8/20/2010   AO/CA(MW)      ALL
                      Provide campuses with the journal entries to enter into FJE to write-off the accumulated depreciation associated with capital assets
    121        127                                                                                                                                           8/23/2011   8/24/2010   CA             PLANT
                      disposed between January 1 and June 30. (IRM 4A)
                      Record into FJE the entries provided by UCOP (Step 121) to write-off the accumulated depreciation associated with capital assets
    122        128    disposed between January 1 and June 30. Record new year entries to reflect reversal of write-off of accumulated depreciation           8/26/2011   8/27/2010   AO             PLANT
                      associated with capital assets disposed between January 1 and June 30. (IRM 4A)
    123        129    Financial Statements available in CFR (Final excluding SUD)                                                                            8/29/2011   8/30/2010   AO             ALL
    124        141    CUTOFF FOR SUBMISSION OF "19-MONTH" JOURNAL ENTRIES ONLINE                                                                             8/31/2011   9/20/2010   ALL            ALL
                      "PUT" the Concentration of Pledge Revenue and Receivables and Payments on Gifts Pledges Outstanding on the VSFTP file servers
    125        130                                                                                                                                           9/7/2011    9/8/2010    AO             ALL
                      so CA(MW) can "GET" it through VSFTP including null reports. (Use Appendix J)
                                                                                                                                                                                                    CURRENT/
    126        131    PwC campus teams complete bond audit work on campus operations.                                                                        9/9/2011    9/10/2010   ALL
                                                                                                                                                                                                    PLANT

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  New #       Old #   DESCRIPTION                                                                                                                             NEW DUE DATE OLD DUE DATE   RESPONSIBILITY FUND GROUP
   127         132    Completed draft bond audit reports to PwC.                                                                                                 9/13/2011   9/14/2010    CA (IY/AS)     PLANT
   128         133    Campus, Foundation and external audit teams final sign-off on Foundation Financial Reporting Package                                       9/14/2011   9/15/2010    AO/Foundation
   129         134    Send to OP a listing of unusual or non-recurring changes in excess of $5 million.                                                          9/14/2011   9/15/2010    AO             ALL
                      "PUT" "Major Construction and Land Report" on the VSFTP file server so CA(PLT) can "GET" it through VSFTP. (Use Appendix
    130        135                                                                                                                                              9/14/2011    9/15/2010    AO/CA(PLT)    PLANT
                      G). (IRM102)
                      Campus Foundations to submit Financial Statement Templates and the auditor's independence, opinion letters and copies of audited
    131        136                                                                                                                                              9/15/2011    9/16/2010    Foundation
                      financial statements (if an "In Relation To" opinion was submitted) to PwC and to UCOP.
    132        140    Prepare FJE entries to record all SUD (Schedule of Unadjusted Differences) if campus and PwC are in agreement.                            9/19/2011    9/20/2010    ALL           ALL
    133        138    Campuses and PwC campus teams final signoff on campus balances.                                                                           9/19/2011    9/20/2010    ALL           ALL
    134        139    Medical center and PwC medical center teams final signoff on medical center financial statements.                                         9/19/2011    9/20/2010    ALL           ALL
                      Signed campus, medical center, campus foundation and OP management representation letters due to PwC. Provide copies of each to
    135        137                                                                                                                                              9/19/2011    9/16/2010    ALL           ALL
                      Mimi Wu at UCOP.
                      "PUT" completed Campus Schedule B - Current Funds Expenditures by Uniform Classification Category(UAS) and Schedule C -
    136        142                                                                                                                                              9/21/2011    9/20/2010    AO/CA(CH)     CURRENT
                      Current Funds Expenditures by Department (ARC) on the CA file server so CA (CH) can "GET" them through VSFTP.
    137        143    Prepare Campus Consolidated Schedules 12A through I.                                                                                      9/21/2011    9/22/2010    AO/CA(CH)     CURRENT
                      "PUT" list of Federal Funds expensed for the fiscal year, by federal agency on the CA file server so CA (PLT) can "GET" them
    138        144    through VSFTP. This is required for the A-133 Federal Audit. Submit listing of current year expense for fund group code 100200.           9/21/2011    9/22/2010    AO/CA(PLT)    PLANT
                      (Use Appendix H).
    139        145    Auditors' Final Clearance of numbers.                                                                                                     9/22/2011    9/23/2010    ALL           ALL
    140        146    Submit Campus MD & A narrative to UCOP. See step 115.                                                                                     9/22/2011    9/23/2010    AO/CA(AS)     ALL
    141        147    Medical Centers and Campuses to review management letters, discuss wording with PwC and prepare management letter responses.              9/22/2011    9/23/2010    ALL           ALL
    142        148    Review annual fiscal closing process. Send recommendations for next year to CA (MW).                                                      9/30/2011    9/30/2010    ALL           ALL
                      Provide reconciliation of Operating Revenue between Medical Center Audited Financial Report and CFR Sales & Service Medical
    143        149                                                                                                                                              9/30/2011    9/30/2010    AO/CA         ALL
                      Center.
                                                                                                                                                                                                        CURRENT/
    144        150    Completed changes to bond indenture reports to PwC.                                                                                       10/7/2011    10/8/2010    AO/CA(AS)
                                                                                                                                                                                                        PLANT
    145       NEW     Provide campuses with Financial Statements - Pension and Retiree Health Disclosure information                                            10/13/2011                CA            CURRENT
    146        151    Provide campuses with a list of fully depreciated items with unit acquisition values below $5,000.                                        10/14/2011   10/15/2010   IRC           PLANT

                      Provide the following documents to UCOP in compliance with the Administrative Guidelines: 1) Copy of audited financial statements,
    147        152    2) Report comparing budget to actual administrative expenditures, by fund source, 3) Current list of Foundation Officers, 4) Name and     10/31/2011   10/29/2010   Foundation
                      address of legal counsel, 5) Names of directors and/or trustees, along with mailing addresses.

                                                                                                                                                                                                        CURRENT/
    148        153    Bond Audit Reports issued.                                                                                                                11/1/2011    11/1/2010    CA(IY/AS)
                                                                                                                                                                                                        PLANT
    149        154    PwC to complete fieldwork on A-133 testing.                                                                                               11/10/2011   11/11/2010   ALL           ALL
                      "PUT" the "Integrated Postsecondary Education Data System (IPEDS) Report" on the VSFTP file server so CA(PLT) can "GET" it
    150        155                                                                                                                                              11/11/2011   11/12/2010   AO/CA(PLT)    PLANT
                      through VSFTP. (Use Appendix I).

    151        156    Provide interest rate to campuses to be used to calculate new year capitalized interest for projects funded by unrestricted funds.        11/14/2011   11/15/2010   CA(IY)        PLANT

    152        158    Mailing of Annual Financial Report and campus schedules to all other recipients.                                                          11/17/2011   11/18/2010   Printer/CA    ALL
                      Provide the following remaining documents to UCOP in compliance with the Administrative Guidelines: 1) Report to the State
    153        157                                                                                                                                              11/18/2011   11/17/2010   Foundation
                      Registry of Charitable Trusts, 2) Tax return or copy of extension filed.
    154        159    PwC to provide draft A-133 findings to campus management.                                                                                 11/18/2011   11/19/2010   ALL           ALL


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  New #       Old #   DESCRIPTION                                                                                                                          NEW DUE DATE OLD DUE DATE   RESPONSIBILITY   FUND GROUP
                      Review CFR X3161 to make sure all handpostings from prior fiscal year (2011) have been recorded in the General Ledger as New
    155        160                                                                                                                                           11/18/2011   11/19/2010   ALL              ALL
                      Year entries (2012) after October file is loaded.
                      "PUT" draft of Student Financial Aid Schedule on the VSFTP file server so AOs can "GET" it through VSFTP. This schedule is                                                        CURRENT/
    156        161                                                                                                                                            12/1/2011    12/1/2010   AO/CA(GS)
                      needed for the A-133 audit.                                                                                                                                                       LOAN
    157        162    Provide current fiscal year useful life override online. (IRM 1E)                                                                       12/5/2011    12/6/2010   CA(JP)           PLANT
                      Submit Fall 2011 Facilities file to OP (required, in part, to identify current fiscal year population of "laboratory" buildings for
    158        163                                                                                                                                            12/9/2011   12/10/2010   AO               PLANT
                      depreciation purposes).
                      "PUT" reviewed and revised Student Financial Aid Schedule on file server so that CA can get them. This schedule is needed for the A-                                              CURRENT/
    159        164                                                                                                                                           12/12/2011   12/13/2010   AO/CA(GS)
                      133 audit.                                                                                                                                                                        LOAN
    160        165    "Put" CFSAST and EFA100 reconciliation worksheets on the VSFTP file server so campuses can "get" them through VSFTP. (IRM 2)          12/13/2011   12/14/2010    CA (PLT)         PLANT

    161        166    Update 6/30/11 Library Materials and Collections capitalization, if 6/30/11 capitalization was based on estimates. (IRM 6C)           12/13/2011   12/14/2010    AO               PLANT

                      Submit to OP requests for additions to University Useful Life table for equipment in order that requests may be considered for the
    162        167                                                                                                                                          12/13/2011   12/14/2010    AO               PLANT
                      University Useful Life table to be used for the FY 2012 depreciation calculation. (IRM 20)
                      Campuses should write-off the items identified by UCOP as fully depreciated (see step 146) and remove them from the inventory and
                      the plant ledger. The write-off should be recorded as a disposal, without proceeds. The write-off must be completed before December                                               PLANT/
    163        168                                                                                                                                          12/13/2011   12/14/2010    AO
                      31 and reflected in the EFA100 file to be submitted in February 2012. (See "Changing the Capitalization Threshold for Equipment,                                                  CURRENT
                      Implementation Plan--Questions and Answers")
    164        169    "Put" AST & EFA Edits Distribution List on the VSFTP file server so (PLT) can "get" them through VSFTP. (See Appendix F )             12/13/2011   12/14/2010    CA (PLT)         PLANT

                      Monitor and review compliance with NCAA Agreed Upon procedures and provide copies of each NCAA agreed upon procedure
    165        170                                                                                                                                          12/16/2011   12/17/2010    AO/CA(MW)        ALL
                      report to UCOP
    166        171    Distribute Real Estate Transaction Listing to campuses.                                                                                1/9/2012    1/10/2011     CA(PLT)          PLANT
                      Review and revise the definitions to be used to determine current fiscal year population of "laboratory" buildings at the campus
    167        172                                                                                                                                          1/27/2012    1/28/2011     AO               PLANT
                      (program codes, room use codes, facility department codes). (IRM 1E)
    168        173    Finalize updates to the University Useful Life table for Equipment for the FY 2012 depreciation calculation. (IRM 20)                 1/27/2012    1/28/2011     CA(JP)           PLANT
                      Capitalize, by fund source and location, acquisition values for all CAAN-based assets (Real Estate, Buildings & Structures, Fixed
                      Equipment, Infrastructure Assets, General Improvements, Software, Intangible Assets and Library Materials & Collections)
    169        174                                                                                                                                          1/27/2012    1/28/2011     AO               PLANT
                      occupied/completed between 1/1/11 and 12/31/11, or between 7/1/11 and 12/31/11 if the campus capitalized CAAN-based assets at
                      6/30/11. (IRM 5A, 1-1E, 8B, 18)
                      Capitalize Equipment (University-owned and Federally funded/provided Non-University-owned) and Special Collections acquired
    170        175                                                                                                                                          1/27/2012    1/28/2011     AO               PLANT
                      between 7/1/11 and 12/31/11. (IRM 5, 17B)
    171        176    Record disposals, impairments and transfers of Capital Assets                                                                         1/27/2012    1/28/2011     AO               PLANT
    172        177    Capitalize Medical Center Equipment based on Object Code 8140 (Phase in of new equipment threshold using special code K9906)          1/27/2012    1/28/2011     AO               PLANT
    173        178    All issues regarding wording of A-133 findings and management responses to be resolved.                                               2/10/2012    2/11/2011     ALL              ALL
    174        179    Reconcile data files (CFSAST and EFA100) to campus general ledger.(IRM 2, 5A)                                                         2/15/2012    2/16/2011     AO               PLANT
                      Provide current fiscal year useful life override data (Buildings & Structures, Leasehold Improvements, and Intangible Assets) to
    175        180                                                                                                                                          2/15/2012    2/16/2011     AO               PLANT
                      override default useful life values for CAAN-based assets. Advise if no overrides. (IRM 1E, 18, 21)
    176        181    Provide useful life overrides for impaired assets (GASB 42).                                                                          2/15/2012    2/16/2011     AO               PLANT




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  New #       Old #   DESCRIPTION                                                                                                                                NEW DUE DATE OLD DUE DATE RESPONSIBILITY   FUND GROUP
                      A. Submit Equipment Inventory File (dataset name VSFTPUSRn.PUT.EFA100.Y2011) and Equipment-Facilities Conversion File
                      (VSFTPUSRn.PUT.EFA200.Y2011), where n is the numeric campus ID, BK=1, SF=2, DV=3, etc. to IRC as of December 31.
                                                                                                                                                                                             A. DPC
                      B. "Put" reconciliation between equipment file (EFA100) and general ledger (CFSBAL) on the VSFTP file server so (PLT) can "get"
    177        182                                                                                                                                                 2/17/2012     2/17/2011   B.AO/CA(PLT)   PLANT
                      them through VSFTP.
                                                                                                                                                                                             C.AO/CA(PLT)
                      C. Send confirming e-mail from campus Controller or Accounting Officer indicating approved placement of file and reconciliation
                      through VSFTP. (IRM 5A)
                      A. Transmit CFS AST (Plant Asset File) file to IRC as of December 31.
                      B. "Put" reconciliation between plant asset file (CFSAST) and general ledger (CFSBAL) on the VSFTP file server so (PLT) can "get"                                      A. DPC
    178        183    them through VSFTP.                                                                                                                          2/17/2012     2/17/2011   B.AO/CA(PLT)   PLANT
                      C. Send confirming e-mail from campus Controller or Accounting Officer indicating approved placement of file and reconciliation                                        C.AO/CA(PLT)
                      through VSFTP. (IRM 5A)
                      Coordinate with EFA70 (Facilities File) Administrator to produce a list of changes to the current fiscal year population of "laboratory"
    179        184                                                                                                                                                 2/23/2012     2/24/2011   AO             PLANT
                      buildings designation file for depreciation processing - a list of program codes and department codes. (IRM 1E)
    180        185    Management Representation letter to PwC for A-133                                                                                            3/2/2012      3/2/2011    CA             ALL
    181        186    Complete 12/31/11 reconciliations, edit and review data files (CFSAST, CFSBAL, EFA 100). (IRM 5A)                                            3/16/2012     3/18/2011   CA (PLT)       PLANT
    182        187    Compare FY 2011 to FY 2012 equipment files to establish disposals, additions, and changes.(IRM 17)                                           3/23/2012     3/25/2011   IRC            PLANT




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