THE CALIFORNIA STATE UNIVERSITY
Office of the Chancellor
400 Golden Shore Drive
Long Beach, California 90802-4275
Code: C NOAT 93-21
Date: June 18, 1993
To: Financial Managers
From: Joseph R. Dunn
Director of Financial Management
CSU Controller's Office
Subject: New Year-end Roll Rules, Self-supporting Funds
Based on a new agreement with the State Controller's Office, the year-end
roll rules for the self-supporting funds have been changed. This change will
affect Funds 573, 580, and 839.
In the past, the State Controller brought forward zero balances for these
funds in all allotment control ledgers. The State Controller will now bring
forward as a budget in the new year any amount unexpended as of June 30,
1993. This process has been used for several years for Fund 575, Dormitory
Building Maintenance and Equipment Reserve, and Fund 583, Fines and
The FRS year-end roll rules have been changed to reflect this new
procedure. FRS will bring forward a budget on July 1, 1993 for any
unexpended balance at June 30, 1993. For example, if a campus had
allotments of $50, expenditures of $25, accruals of $15, and encumbrances
of $5, a budget would be automatically created on July 1 in the FRS for $10,
the balance unexpended at June 30, 1993. The SCO would establish a
budget of $25 on their books.
One benefit of this change is that budgets will automatically be in place on
both the FRS and the SCO records for encumbrances and accruals as of
July 1, 1993. Amounts automatically established as budgets will be taken
into consideration when annual operating budgets are allocated.
Please contact me if you have any questions about these changes.
JRD:vs:Yr-end Roll Self-suptng Fnds