Accounting Services

Accounting Services Quick Reference Guide

IMPORTANT: SUPPORTING DOCUMENTATION MUST BE LEGIBLE

Purchase Order and Direct Pay Forms

Account	Usage
5xxxxx	Do not use Revenue Accounts 5xxxxx - unless it is a reimbursement of a revenue previously recorded (Direct Pay only).
580910	Use 580910 for deposits when putting on a conference/workshop. Use account 660009 when attending a conference/workshop.
580912, 580913 & 580914	Do not use 580912, 580913 or 580914 for advertising expenses. Use account 660017 for advertising expenses such as JobElephant.
601xxx	Do not use Payroll Accounts (601xxx).
602xxx	Do not use Work Study Payroll accounts (602xxx).
603xxx	Do not use Employee Benefit Accounts (603xxx) Exception: 603829-Uniform Allowance is allowed on POS.
660816	Reserve Account 660816 - For budgetary purposes only.
608xxx	608xxx accounts - For library acquisitions/purchases only. Use account 660807 for non-library books.
606xxx	Travel expenses related to Professional Development-use 606xxx.
613001	Services for consultants, including travel expenses, use 613001.
660009	Professional development expenses such as staff training, workshops, conferences and seminars. 660009 is used only for registration fees associated with these events and not for related travel expenses incurred by employees.
660042	To record costs associated with employee recruitment, such as fees charged by recruiting firms, travel costs of candidates and costs to relocate successful candidates, including new executives or faculty members. Account 660017 is used to record vacancy advertising.
AC (Athletic Corporation)	Accounts beginning with "AC" are only for use by the Athletic Corporation. Do not use for University transactions.

Payments to Students

Type	Details
Payments for Services	Payroll expenses processed through the Payroll Office
Student Support Payments	Must be reviewed by Financial Aid Office prior to payment. Account number 609008 is used for internal awards. Account 609005 is used with CSU 496 funds. Ideally, student support payments should be processed by the Financial Aid Office only.
Reimbursements to Students	Processed through Accounts Payable (Direct Pay Form)

Accounts Receivable/Billing Requests

Generally, revenue account numbers (5xxxxx) should be used on Billing Request Forms. Expense accounts (6xxxxx) should be used only if the invoice is to reimburse the University for expenses paid from University funds.

Payments/invoices between CSU campuses and the Chancellor's Office are to be processed through an Interagency Financial Transaction (IFT) - formerly Cash Posting Order (CPO) - submitted to the Chancellor's Office. Documentation can be submitted to Accounting on a Request for Billing or a Direct Pay form.

Collection/Deposits Forms

Account	Usage
5xxxxx	Deposits should generally be recorded in revenue accounts (5xxxxx). Expense accounts (6xxxxx) should be used if the deposit is for a reimbursement of expenses paid by the University.
580020	Sales and Services of Educational Activities. Use with Funds 90000, 485xx, 467xx, 463xx, and 496xx.
Other 580xxx accounts	Miscellaneous Revenue Accounts. Do not use with Funds 90000, 485xx, 467xx, and 463xx.
6xxxxx	Not to be used on Collection/Deposit Forms unless for a reimbursement of expenses paid by the University. Generally used in Fund 90000, 485xx, and 467xx.

Federal, State & Local Grants

CSU 465 Funds are used to record non-financial aid, non-capital grants and contracts. The funding source can be federal or state governments, or private entities.

Revenues and expenses for grants are reported in 465xx funds. Each grant should have a separate fund. Grants are generally processed on a reimbursement basis (i.e., expenses are paid before billing the grant agency). At the completion of the grant, total revenues and expenses should be equal and the fund balance should be zero.

Project numbers are required for each grant, preferably with the grant number included in the description.

Travel

Account	Usage
Concur	Effective February 1, 2017, all state employee travel reimbursement will be processed through the Concur Expense Management System
606xxx	Travel accounts 606xxx are to be used only for student and employee travel
613001	Contractual obligation to reimburse vendor for travel - use account 613001-Contractual Services
660042	Travel costs associated with employee recruitment - use account 660042-Recruitment & Employee Relocation. Do not use account 606813.
660090	Reimbursement of travel costs incurred by official guests - use account 660090-Expenses-Other

For more information regarding travel, please visit: http://www.fresnostate.edu/adminserv/accountingservices/travel

Expense / Revenue Adjustments

Transfer of Payroll expense (TOP) or Transfer of Non-Payroll Expenditures/Revenue Transfer (TOE) forms are used to adjust and expense or revenue that has already been incurred. Expense transfers are primarily used to move expenses from one fund, department, account or class to another. Supporting documentation such as a Data Warehouse report must be provided for the journal(s).

Type	Details
Transfer of Payroll Expense (TOP)	Review payroll entries monthly to ensure salaries and wages are recorded in the correct chartfield. The HR Expense Adjustment process (TOP) is used to correct funding for salary expenses that appear on Budget/Expenditure Reports and Data Warehouse Reports. If submitting TOP forms every month for the same employee, view your Budget Expenditure report and/or Distribution Review and Update to verify the employee's funding and position information are correct. If the employee is not set up correctly, submit an Electronic Transaction Request (ETR) to Human Resources or contact Budget and Resource planning for additional help. Department ID selection is limited to Requestor's access. If you do not have security access for a particular expense adjustment, send the adjustment information to the appropriate office(s) to enter the adjustment.
Transfer of Non-Payroll Expense / Revenue Transfer Request (TOE)	A TOE is used to move or transfer expense or revenue from one chartfield to another chartfield for transactions that have been recorded in the ledgers. Transfers can be between different funds, departments, accounts, classes, or projects. TOEs can not be used for the transfer of salaries (601xxx), work study (602xxx), or benefits (603xxx). Payroll corrections are submitted on a TOP form. Review revenue and expense transactions monthly to ensure they are recorded in the correct chartfield. Corrections need to be submitted within two months of the transaction. Account 580934 should be used for internal billings/services between different funds and/or departments and shown as a credit on a TOE. The debit should be a non-payroll expense account. TOEs are used to record payments from one stateside campus department to another stateside campus department. (ie. no cash from outside source deposited) Do not process through a Direct Pay form or Request for Billing.
CPO/IFT (Interagency Financial Transactions)	IFTs (formerly CPOs-Cash Posting Orders) are used for payments between CSU campuses and submitted to the Chancellor's office. Supporting documentation can be submitted to the Chancellor's Office or the Accounting Office on a Request for Billing or a Direct Pay form.

Office of Budget and Resource Planning

Type	Details
Budget Adjustments / Adjusting Budget Journals (ABJs)	The Office of Budget and Resource Planning input and complete budget transfers otherwise known as Adjusting Budget Journal's, (ABJ's). Budget transfers are a specific type of budget journal that requires budget increases and budget decreases that balance each other out. ABJs allow departments to move budget from one chartfield string to another, pay another campus department for services/products received, or make corrections to chartstrings within their department. ABJs are only used in for General Fund adjustments (Fund 90000). Transfers are reviewed and approved by the Office of Budget and Resource Planning.
Examples of when ABJs would be entered	To correct a budget paid from the wrong chartfield To pay another department for services received (a TOE may also be required) To transfer all or a portion of a budget to another department Move budget to cover a future or pending expense occurring within the same fiscal year

Projects

Project numbers (not class codes) must be assigned for projects such as capital improvement, non-recurring maintenance and repair, and non-financial aid grants recorded in CSU funds 442, 443, 453, 454, 465, 473, 474, 486, 487, 491, 532, 533, 535, 536, 538 & 539.

General Accounting Information

Account	Usage
101871	Cash-Short Term Investment ("Cash in Bank")
305801	Fund Balance-Continuing Approp (Prior year carryover equity balance)
305002	Fund Bal-Continuing Approp - Systemwide account number (Prior year carryover equity balance)
305898	Fund Balance-Clearing Account (formerly Cash in State Savings) is a fund balance clearing account for transactions with the State Controller's Office, such as payroll and should net to zero. It is not cash available to the department.
"IA."	Chartfields beginning with "IA." are inactive in PeopleSoft.
Negative Cash	Deficit cash is acceptable if due to a timing issue (i.e., funds expected to be received prior to June 30). Must notify General Accounting in advance.
Financial Services Training Library	The Management and Accounting Practices Office at the Chancellor's Office off training for CSU staff with fiscal responsibilities. The trainings and workshops are presented by subject matter experts from across the CSU, and outside experts, such as KPMG. The Financial Services Training Library can be found here.

Cost Recovery

Account	Usage
580194	Cost Recovery between Campuses/Chancellor's Office (Only used on CPOs)
580923	Cost Recovery from Third Party (Only used on A/Rec Billings)
580934	Revenue/Cost Recovery from Campus Departments (Only used on Journals)
580935	Revenue/Cost Recovery from Auxiliaries (Only used on A/Rec Billings)

Payroll is not allowed in the repair and maintenance or capital projects funds such as CSU 486 and CSU 487. Payroll expenses should be posted as normal (generally Fund 90000). A journal entry should then be processed to record a management fee by debiting 617001-Fund-Dept-Class-Project code and crediting 580934-90000-Dept-Class-Project.

Procurement Information

In an effort to help the campus meet its procurement needs, a variety of methods to purchase goods and services, including, purchase orders, procurement credit card (procard), and direct pay are implemented. Please see Procurement's website for each process.

Confirming orders or "after-the-fact" orders, i.e., merchandise received or service performed prior to obtaining authorization from Procurement, are explicitly prohibited. No person is authorized to commit University funds to a vendor for equipment, supplies or services without the prior approval of the Procurement Office. Unless the purchase is allowed under the procurement card or direct pay policies, faculty or staff who purchase equipment, supplies or services before obtaining approval from Procurement assume the risk of personal liability for payment of the goods. Any unauthorized transactions (which include over expenditures of "Blanket purchase orders") will be returned to the departments unprocessed, and the department will need to find other funding sources to pay for these expenses.

Purchases that are made without the advance involvement of the Procurement Department are in direct violation of the Government Code and CSU and local campus policies. Such purchases are the responsibility of the individual personally making the purchases, not the University. The only exceptions are items allowed under direct pay process and the procurement card. Procurement transactions in excess of a person's delegated authority are also considered unauthorized.

The University has established a list of limited commodities and services that may be obtained without a purchase order or procurement card. These are usually one-time, low dollar purchases that are not processed through the standard procurement processes because little or no value can be added. Any exceptions for commodities and services not on the Direct Pay allowable list must be pre-approved by the Director of Procurement.

The payments are processed by the Accounts Payable department and are not supported by the issuance of purchase orders or contracts. For a list of allowable Direct Pay Operating Expenses, please visit http://www.fresnostate.edu/adminserv/accountingservices/documents/DirectPayList.2018.07.20.pdf

The Procurement Credit Card (also "known" as a ProCard or Pcard) is an additional option for purchasing allowable supplies (goods), and services costing $5,000 (including tax and shipping) or less, which are not restricted or prohibited. Cardholders are encouraged to use the Procurement Credit Card for low value purchases in order to achieve cost savings and improve processing time for such items. The Procurement Credit Card is for authorized University purchases only and is not for personal use.

For more information regarding Procurement policies and procedures, please visit http://www.fresnostate.edu/adminserv/purchasing/index.html