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Reading the General Ledger General Accounting Unit Business & Financial Services.

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1 Reading the General Ledger General Accounting Unit Business & Financial Services

2 Campus General Ledger  The Campus General Ledger is the official financial record for the campus, and from it all official campus accounting reports are created.  The GL060 is the Campus General Ledger. It is a departmental report of expenditures, appropriations, and liens as of a specific date.  This presentation will give an overview of the format of the GL060. Each section of the report page will be examined and discussed.

3 Campus General Ledger  The General Ledger is comprised of five main sections: Header Sub Account Summary by Sub Account Summary by Object code Footer

4 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ====================================================================================================================================   GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : DEPARTMENT NAME PI(S): PRIMARY PRINCIPAL INVESTIGATOR Loc/Account/Fund : FUND #1 Fund Title : Agency/Award #/PI/End Date CO-PRINCIPAL INVESTIGATOR Start Date : 07/01/1998 Agency : Agency Name End Date : 06/30/2001 Award Number : Agency Assigned # Closed : NO FDP : YES

5 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % -   Summary by Object Code Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure WAGES - ACADEMIC 11, , TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , , OVERHEAD 1, , , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR , MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, , ,892.37

6 The Footer  This is the footer:  It contains the following: Page number Location-Account-Fund number Department name Mail Code 4 digit alpha department code used for distribution Page MAIL TO: FOSSIL STUDIES FOSS

7 Two types of General Ledger formats  Contracts and grants  Funds that lapse at fiscal year-end Depending on fund source

8 The fund codes that we use on the UCSB campus are as follows:

9 Extramural Funds Contracts and Grants

10 Page MAIL TO: FOSSIL STUDIES FOSS GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : Fund Title : USGS/G X/PEREZ 6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G X Closed : NO FDP : NO Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ====================================================================================================================================

11 Loc/Account/Fund : Start Date : 07/01/1998 End Date : 06/30/2003 Closed : NO

12 Location Q indicates an account handled at the Santa Barbara campus, but under the control of the Office of the President (EAP).  Location code: UCSB uses a one-digit location code. 8 indicates that the account is local to the campus (Chemistry).

13 Campus Locations  Ofc Pres-Oakland = M  Ofc Pres-Berkeley = J  Berkeley Campus = 1  San Francisco = 2  Davis = 3  Los Angeles = 4  Riverside = 5  San Diego = 6  Santa Cruz = 7  Santa Barbara = 8  Irvine = 9  Merced = 10

14 Account Number  Account numbers are used to identify how funds are budgeted and expended and how income is collected.  Account numbers are 6 digits long. First two digits indicate function.

15 Account Number  40 = Instruction  42 = Teaching Hospitals  43 = Academic Support  = Research  60 = Libraries  62 = Public Service  64 = Maintenance and Operation of Physical Plant  66, 72 = Institutional Support  68 = Student Services  76 = Auxiliary Enterprises  78 = Student Aid Here are listed the account ranges:

16 Fund  An income source established for the purpose of carrying on specific activities in accordance with special regulations, restrictions or limitations. 5 digit number assigned identifies the source of the funds. The sponsoring agency specifies the terms and conditions of the award.

17 Loc/Account/Fund : Start Date : 07/01/1998 End Date : 06/30/2003 Closed : NO Every account-fund combination has a start and end date.

18 Loc/Account/Fund : Start Date : 07/01/1998 End Date : 06/30/2003 Closed : NO An account-fund is closed when the necessary closing papers have been processed by Extramural Fund Accounting. YES

19 GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : Fund Title : USGS/G X/PEREZ 6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G X Closed : NO FDP : NO Page MAIL TO: FOSSIL STUDIES FOSS Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ====================================================================================================================================

20 Account Title : FOSSIL STUDIES Fund Title : USGS/G X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G X FDP : NO The account title includes the name of the responsible department, and may include other descriptive words, such as “research.”

21 The fund title includes the name of the funding agency, the award number, the principal investigator and the month and year that the award ends. Account Title : FOSSIL STUDIES Fund Title : USGS/G X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G X FDP : NO

22 The agency name is the name of the funding source, whether Federal, State of California, or a private donor. Account Title : FOSSIL STUDIES Fund Title : USGS/G X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G X FDP : NO

23 The award number is usually the granting agency’s identification number. Where the sponsor has not established a tracking number, the number is assigned by Office of Research using the fiscal year and a sequence number. Account Title : FOSSIL STUDIES Fund Title : USGS/G X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G X FDP : NO

24 Account Title : FOSSIL STUDIES Fund Title : USGS/G X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G X FDP : NO The purpose of FDP is to reduce the burden in administering research awards and to increase research productivity.

25 GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : Fund Title : USGS/G X/PEREZ 6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G X Closed : NO FDP : NO Page MAIL TO: FOSSIL STUDIES FOSS Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== PI(S): PRIMARY PRINCIPAL INVESTIGATOR CO-PRINCIPAL INVESTIGATOR

26 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ====================================================================================================================================

27 Sub Account Listing  0 = Salaries--Academic  1 = Salaries--Staff  2 = General Assistance  3 = Supplies & Expense  4 = Equipmt & Facilities  5 = Special Items  6 = Employee Benefits  7 = Special Items  8 = Unallocated( frozen )  Y = Overhead A division of the departmental appropriation into sections designated for specific purposes.

28 Sub Accounts--Special Items  Sub 5 used for: Domestic Travel Stipends Work Study  Sub 7 used for: Conferences Consultants Foreign Travel Participant Costs Rent Subcontracts

29 An object code is a “sub-budget,” which permits closer budgetary control and facilitates the preparation of budgetary and financial reports. This classification provides for the identification of that which is received in return for the expenditure. Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Object Code 3000 = Freight 4100 = Telephone,Telegraph,Teletype 4125 = Toll Calls 4150 = Cellular Telephone Charges 6050 = Reproduction and Photocopy 8000 = Supplies & Materials - Other

30 Object Codes

31 Sub-Account / Object Code

32 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Cost Center Project Cost Type VSTG KAD02 VC500 VSTG DAD02 VC500 TNTC ZOO25l SUYP RETN TDF02 CSSFL

33 Cost Center/Project/Cost Type  These fields are user defined.  Used by the department to accumulate costs by their identifiers. Cost Center--dept may want to track by unit Project--dept may want to track Work Study Cost Type--dept may want to track contracts & grants and gifts

34 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Description B&H PHOTO-VI FREGT CELLULAR ONE3054F1 CS Sep99 Toll Calls VERIZON WIRE THE PULSE CO18867A AQUA-FLOW SUP851640

35 Description  A statement that describes the entry  Field is 28 characters long

36 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== PO or Ref No

37 Purchase Order / Ref Number  For cash disbursements: The purchase order or requisition number, or The check number.

38 Purchase Order / Ref Number  Refers to various purchase requisition numbers including: SB (high value), Low Value, and Vendor Blanket Purchase Orders.

39 Purchase Order / Ref Number  Purchasing reference numbers are generated by systems such as: POTS (Purchase Order Tracking System), APEX (Accounts Payable Express).

40 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Dept Req No 00685M

41 Dept Requisition Number  On specific purchase orders (SB's): Up to 6 alpha and/or numeric characters. The number that the department assigns to a requisition, whether manually or through REX (Requisition Express).  On vendor blanket or low value purchase orders: The sub-purchase order number or "dash number" is used to identify payments on each individual order.

42 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Trans Date

43 Transaction Date  The date that the transaction was posted to the ledger.

44 Transaction Date  Except in the following cases, it is the last day of the month in which the item is entered in the ledger: For check payments, Type Entry 42, it is the date of the invoice, Travel Expense Voucher or Check Request (Form 5).

45 Transaction Date  Except in the following cases, it is the last day of the month in which the item is entered in the ledger: For cash receipts it is the date the Cashier records the deposit. For Lien Releases resulting from payment it is the date of the invoice, Travel Expense Voucher or Check Request (Form 5).

46 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Vcher No

47 Voucher Number  For budgetary entries: The reference is the journal entry number. Transfer of funds entry (ACCT Form 101 or UFIN 1520)  For financial entries: The journal entry number or check number. UFIN 120

48 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ====================================================================================================================================

49 Type-of-Entry Codes Identifies the source document from which entries are posted to the ledger.

50 Type-of-Entry Codes Identifies the source document from which entries are posted to the ledger.

51 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Appropriation (Reference) BALANCE_FORWARD 1, KEW BKS190228

52 Appropriation (Budget)  An amount allocated for expenditure for a department, unit or activity to identify a limit on the amount that can be spent.

53 Appropriation (Reference)  For budgetary entries, the appropriation is the amount of the transaction.  For financial entries, it is the APEX reference assigned. This number consists of the year, month, initials of the A/P person or journal ID, the day of the month, and a sequence number.

54 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Expenditure

55 Expenditure (Expense)  The costs of goods delivered or services rendered which are recorded as charges to the accounts of an activity or department. Telephone charges Desktop computer Office supplies

56 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ====================================================================================================================================

57 Encumbrance (Lien)  A firm commitment or obligation placed against funds of a department, in the form of purchase orders or agreements, to cover a later expenditure required when goods are delivered or services rendered.  Established by Purchasing when the department places an order.

58 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , SYS PRINT LEVI, RAY & SHOUP, INC LVS , SYS PRINT LEVI, RAY & SHOUP, INC LLC , SYS PRINT LEVI, RAY & LIEN-R LLC , Encumbrance Balance 0.00 ** 7125 LENVIK & MINOR FM , * 6200 TNTC ZOO25l SUYP LIU, XU-DONG KEW RETN TDF02 CSSFL UCSB BOOKSTO M BKS Summary for Sub Account 3 Current Month , Cumulative 215, , , Balance 77.3% committed 100, /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Obj Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** (28 positions) Ref No Req No Date No (Reference) 8085 LEVI, RAY & SHOUP, LVS , LEVI, RAY & SHOUP, llC , LEVI, RAY & LIEN-R llC , Encumbrance Balance 0.00 **

59 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== OD

60 * * Entries  This field is used for two situations: To indicate an overdraft If there were an overdraft for the sub-account, an “OD” would be in this far right column. An overdraft is a circumstance where expenditures (true overdraft) and/or encumbrances exceed the amount of funds appropriated in a particular account-fund-sub.

61 * * Entries  This field is used for two situations: To indicate the status of a lien One * means the end of the sequence on a particular purchase order Two ** means that the lien transactions have been completed on a particular purchase order

62 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== BALANCE_FORWARD ,

63 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== B&H PHOTO-VI FREGT CELLULAR ONE3054F CS Sep99 toll Calls VERIZON WIRE THE PULSE CO18867A KEW AQUA-FLOW SUP M BKS

64 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed For contracts and grants funds, cumulative means the amount accumulated from the beginning of the fund until the current month. In other words, the cumulative expense would be the total amount expended from inception-to-date. Committed, in this example, is the cumulative expenditures divided by the appropriation ( / 1, = 53.3%).

65 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== 07/01/1998 to 46.0% base J

66 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Object Code Summary for Sub Account 3 Overhead Current Month Cumulative Obj Description Rate Overhead Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total

67 Overhead (Indirect Costs)  A surcharge assessed to the direct costs incurred on contracts and grants.  To reimburse the University for related costs of: General Administration Libraries Physical Plant operations  Also known as “IDC,” for indirect costs.

68 Overhead (Indirect Costs)  Office of Research determines the rate for each award, based on campus negotiations with the federal government.  Extramural Fund Accounting sets up the base code and rate when an account-fund is established.

69 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FOOD-BUSINESS MEET/CONFERENCES INSURANCE SERVICES - DEPARTMENT RECHARGE , , SERVICES - DEPARTMENT RECHARGE , , , , Expenditure Total 4, T 1, T 249, T 114, T ==================================================================================================================================== Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FOOD-BUSINESS MEET/CONFERENCES INSURANCE SERVICES - DEPARTMENT RECHARGE , , SERVICES - DEPARTMENT RECHARGE , , , , Object Total 4, , , T 114, T

70 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed /01/1998 to 46.0% base J Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Object Code Summary for Sub Account 3 Current Month Cumulative Obj Description Expenditure Expenditure FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total

71 Ledger Summaries  Summary by Sub Account  Summary by Object Code

72 GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : Fund Title : USGS/G X/PEREZ/6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G X Closed : NO FDP : NO Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % - Summary by Object Code Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure WAGES - ACADEMIC 11, , TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , , OVERHEAD 1, , , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR , MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, , , Page MAIL TO: FOSSIL STUDIES FOSS

73 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % Sub Account Title SUB GENERAL ASSISTANCE 2 EMPLOYEE BENEFITS 6 Sub-total of Wages & Benefits SUPPLIES AND EXPENSE 3 EQUIPMENT AND FACILITIES 4 DOMESTIC TRAVEL 5 FOREIGN TRAVEL 7 Sub-total of Direct Costs OVERHEAD Y Total of all Sub Accounts

74 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % Sub Account Title SUB Appropriation GENERAL ASSISTANCE 2 36, EMPLOYEE BENEFITS 6 3, Sub-total of Wages & Benefits 39, SUPPLIES AND EXPENSE 3 1, EQUIPMENT AND FACILITIES 4 4, DOMESTIC TRAVEL 5 3, FOREIGN TRAVEL 7 6, Sub-total of Direct Costs 54, OVERHEAD Y 23, Total of all Sub Accounts 77,

75 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % Sub Account Title SUB Appropriation Expenditure GENERAL ASSISTANCE 2 36, , EMPLOYEE BENEFITS 6 3, , Sub-total of Wages & Benefits 39, , SUPPLIES AND EXPENSE 3 1, EQUIPMENT AND FACILITIES 4 4, DOMESTIC TRAVEL 5 3, FOREIGN TRAVEL 7 6, , Sub-total of Direct Costs 54, , OVERHEAD Y 23, , Total of all Sub Accounts 77, ,892.37

76 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % Sub Account Title SUB Encumbrance Balance GENERAL ASSISTANCE , EMPLOYEE BENEFITS , Sub-total of Wages & Benefits , SUPPLIES AND EXPENSE EQUIPMENT AND FACILITIES 4 4, DOMESTIC TRAVEL , FOREIGN TRAVEL , Sub-total of Direct Costs 4, , OVERHEAD Y , Total of all Sub Accounts 4, ,

77 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % Sub Account Title SUB Encumbrance Balance GENERAL ASSISTANCE , EMPLOYEE BENEFITS , Sub-total of Wages & Benefits , SUPPLIES AND EXPENSE EQUIPMENT AND FACILITIES 4 4, DOMESTIC TRAVEL , FOREIGN TRAVEL , Sub-total of Direct Costs 4, , OVERHEAD Y , Total of all Sub Accounts 4, ,

78 Balance Appropriation less Expenditures less Encumbrances = Balance

79 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % IDC Sub Account Title SUB OD Committed Rate GENERAL ASSISTANCE % J46.0% EMPLOYEE BENEFITS % J46.0% Sub-total of Wages & Benefits 64.0% SUPPLIES AND EXPENSE % J46.0% EQUIPMENT AND FACILITIES % 0.0% DOMESTIC TRAVEL % J46.0% FOREIGN TRAVEL % J46.0% Sub-total of Direct Costs 61.6% OVERHEAD Y 58.7% Total of all Sub Accounts 60.7% OD115.4% 111.4% 88.5% 95.9% 90.7%

80 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % IDC Sub Account Title SUB OD Committed Rate GENERAL ASSISTANCE % J46.0% EMPLOYEE BENEFITS % J46.0% Sub-total of Wages & Benefits 64.0% SUPPLIES AND EXPENSE % J46.0% EQUIPMENT AND FACILITIES % 0.0% DOMESTIC TRAVEL % J46.0% FOREIGN TRAVEL % J46.0% Sub-total of Direct Costs 61.6% OVERHEAD Y 58.7% Total of all Sub Accounts 60.7% Expenditure + Encumbrance Appropriation % Committed =

81 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % IDC Sub Account Title SUB OD Committed Rate GENERAL ASSISTANCE % J46.0% EMPLOYEE BENEFITS % J46.0% Sub-total of Wages & Benefits 64.0% SUPPLIES AND EXPENSE % J46.0% EQUIPMENT AND FACILITIES % 0.0% DOMESTIC TRAVEL % J46.0% FOREIGN TRAVEL % J46.0% Sub-total of Direct Costs 61.6% OVERHEAD Y 58.7% Total of all Sub Accounts 60.7%

82 Page MAIL TO: FOSSIL STUDIES FOSS Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % J46.0% EMPLOYEE BENEFITS 6 3, , , % J46.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % J46.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % J46.0% FOREIGN TRAVEL 7 6, , , % J46.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % - Summary by Object Code Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure WAGES - ACADEMIC 11, , TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , , OVERHEAD 1, , , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR , MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, , , GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : Fund Title : USGS/G X/PEREZ/6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G X Closed : NO FDP : NO

83 - Summary by Object Code Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure WAGES - ACADEMIC 11, , TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , , OVERHEAD 1, , , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR , MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, , , Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure WAGES - ACADEMIC 11, , TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , , OVERHEAD 1, , , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR , MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, , ,892.37

84 Two types of General Ledger formats  Contracts and grants  Funds that lapse at fiscal year-end Lapse--the return of unspent funds to the source of the funding Depending on fund source

85 Sub Account Listing  0 = Salaries--Academic  1 = Salaries--Staff  2 = General Assistance  3 = Supplies & Expense  4 = Equipmt & Facilities  5 = Special Items  6 = Employee Benefits  7 = Special Items  8 = Unallocated( frozen )  Y = Overhead  9 = Recharges to Other Departments

86 GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FORENSIC SCIENCES PI(S): Loc/Account/Fund : Fund Title : GENERAL FUNDS Start Date : 07/01/1998 Agency : End Date : 12/31/9999 Award Number : Closed : FDP : The Header

87 Loc/Account/Fund : Start Date : 07/01/1998 End Date : 12/31/9999 Closed :

88 Loc/Account/Fund : Start Date : 07/01/1998 End Date : 12/31/9999 Closed : Lapsing funds have a start date, but do not have an end date.

89 Loc/Account/Fund : Start Date : 07/01/1998 End Date : 12/31/9999 Closed : Lapsing account-funds don’t close unless the department specifically requests it. Endowment Income and Private Gift funds show YES or NO; others do not. YESNO

90 Account Title : FORENSIC SCIENCES Fund Title : GENERAL FUNDS Agency : Award Number : FDP : The account title includes the name of the responsible department.

91 Account Title : FORENSIC SCIENCES Fund Title : GENERAL FUNDS Agency : Award Number : FDP : The fund title is General Funds, or some other appropriate fund name.

92 Account Title : FORENSIC SCIENCES Fund Title : GENERAL FUNDS Agency : Award Number : FDP : For lapsing funds, the agency name, number and FDP designation are blank.

93 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Sub Account 4 - EQUIPMENT AND FACILITIES Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , DELL MARKETING CORP M , * Summary for Sub Account 4 Current Month Cumulative 4, , Balance 96.1% committed Object Code Summary for Sub Account 4 Current Month Year-to-Date Obj Description Expenditure Expenditure ==================================================================================================================================== GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FORENSIC SCIENCES PI(S): Loc/Account/Fund : Fund Title : GENERAL FUNDS Start Date : 07/01/1998 Agency : End Date : 12/31/9999 Award Number : Closed : FDP : PI(S): NONE LISTED Page MAIL TO: FORENSIC SCIENCES FORE

94 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed For funds that lapse every year on June 30th, there is no cumulative, as such. The figures accumulate year-to-date through June 30th of each year, then either expire or are carried forward. Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed

95 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed This area is blank Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== This area is blank

96 Sub Account 3 - SUPPLIES AND EXPENSE Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) BALANCE_FORWARD , VSTG KAD02 VC500 B&H PHOTO-VI FREGT VSTG DAD02 VC500 CELLULAR ONE3054F VSTG KAD02 VC500 CS Sep99 Toll Calls VSTG KAD02 VC500 VERIZON WIRE TNTC ZOO25l SUYP THE PULSE CO18867A KEW RETN TDF02 CSSFL AQUA-FLOW SUP M BKS Summary for Sub Account 3 Current Month Cumulative 1, Balance 53.3% committed Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total ==================================================================================================================================== Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure FREIGHT TELEPHONE,TELEGRAPH,TELETYPE TOLL CALLS CELLULAR TELEPHONE CHARGES REPRODUCTION AND PHOTOCOPY SUPPLIES & MATERIALS - OTHER Expenditure Total

97 - Summary by Object Code Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure WAGES - ACADEMIC 11, , TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , , OVERHEAD 1, , , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR , MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, , ,892.37

98 Summary by Sub Account IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate GENERAL ASSISTANCE 2 36, , , % D 0.0% EMPLOYEE BENEFITS 6 3, , , % D 0.0% Sub-total of Wages & Benefits 39, , , % SUPPLIES AND EXPENSE 3 1, % D 0.0% EQUIPMENT AND FACILITIES 4 4, , % 0.0% DOMESTIC TRAVEL 5 3, , % D 0.0% FOREIGN TRAVEL 7 6, , , % D 0.0% Sub-total of Direct Costs 54, , , , % OVERHEAD Y 23, , , % Total of all Sub Accounts 77, , , , % - Summary by Object Code Current Month Year-to-Date Obj Description Expenditure Expenditure WAGES - ACADEMIC 22, TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , OVERHEAD 1, , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR 1, MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, , GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : FORENSIC SCIENCES PI(S): Loc/Account/Fund : Fund Title : GENERAL FUNDS Start Date : 07/01/1998 Agency : End Date : 12/31/9999 Award Number : Closed : FDP : Page MAIL TO: FORENSIC SCIENCES FORE Current Month Year-to-Date Obj Description Expenditure Expenditure WAGES - ACADEMIC 22, TRAVEL - OUT OF STATE TRAVEL - FOREIGN 2, , OVERHEAD 1, , TOLL CALLS BOOKS & LIBRARY MATERIALS SUPPLIES & MATERIALS - OTHER SOCIAL SECURITY REGENTS CONTR 1, MEDICARE WORKER COMPENSATION INSURANCE UNEMPLOYMENT INSURANCE EMPLOYEE SUPPORT PROGRAM Expenditure Total 5, ,892.37

99 Fiscal Close  Questions regarding year-end fiscal close?  Contact Butch Phillips

100 Questions?  Russell Remington Phone:  Web sites for information manual.htmlhttp://policy.ucop.edu/manuals/accounting- manual.html


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