April 17, 2007D. Brothwell, CPSLO 1 Central Payroll Activity Workshop Financial Officers Association Annual Conference - April 2007

D. Brothwell, CPSLO2 April 17, 2007 Central Payroll Activity Goals With the implementation of RMP the CSU has transferred all of its operations to State University Trust.  General Fund Appropriation is not equal to the amount of state support amount of CSU Funding only  Through the Central Payroll Activity (CPA) program, funds from the general fund appropriation will be transferred on a monthly basis to cover payroll

D. Brothwell, CPSLO3 April 17, 2007 Central Payroll Activity Goals Effective FY , the CSU will completely expend its annual general fund appropriation prior to June of each year using CPA  Total payroll for the general fund is greater than the GF appropriation for the CSU However, for a few campuses their general fund payroll is less than their general fund appropriation

D. Brothwell, CPSLO4 April 17, 2007 Central Payroll Activity Goals Campuses whose payroll is less than their general fund appropriation will have their remaining general fund appropriation transferred to other campuses whose costs will be used to expend it fully  For each general fund appropriation transferred between campuses to cover payroll, an equal amount will be transferred back in cash via a Cash Posting Order (CPO)

D. Brothwell, CPSLO5 April 17, 2007 Central Payroll Activity Goals Campus will operate within CSU Fund 485  All funds will be recorded within CSU Fund 485 Student Fee Revenue Transfer in from General Fund – (690003)  Equal to state support  Will NOT equal the total expended from SCO Fund 0001 – General Fund if the CO transferred funds from or to your campus in order to facilitate the depletion of the general fund via the CPA

D. Brothwell, CPSLO6 April 17, 2007 Summary Operate within State University Trust Completely expend general fund to zero each year Identify the state support transfer into CSU Fund 485 (FIRMS Object Code – )

D. Brothwell, CPSLO7 April 17, 2007 Sample CPA General Fund AO/CPO Transfer

D. Brothwell, CPSLO8 April 17, 2007 Accounting entries of Payroll estimates (including additional allocation order for CPA

D. Brothwell, CPSLO9 April 17, 2007 Reconciling payroll activity These amounts will not necessarily or have to equal

D. Brothwell, CPSLO10 April 17, 2007 SAM 6 – View of CPA Amounts Recorded via LCD $129,442, Amounts recorded via CO Estimate CPA PFA $-132,962,723.58