1. CSU Fund 499 - What should it look like at 06/30/2009? May 2009

2. 2 TF - Revolving Fund 499 What the TF - Revolving Fund may be used for:  Direct Vendor Pay for claimable funds (CMP)  Advances (If not recorded in the actual fund)  Reimbursed activities ** **Campus may also record reimbursed activity in CSU Fund 485.

3. 3 TF – Revolving Fund 499  After determining the unpaid balance of $395,305.17 at yearend the campus will need to determine what claims/funds are unpaid  An entry will have to made for each fund at yearend to reclass fund balance clearing  An entry will have to be made to the revolving fund to reclassify the AR

4. 4 TF – Revolving Fund 499 For any unpaid CMP/DVP claims at yearend you will Need to reclassify for each fund

5. 5 To balance SAM99 at yearend need to reclassify Fund balance (305022) to Due to Trust Fund (202025) in the claimable fund and AR (103002) to Due From (1050XX) in CSU Fund 499 HA001 AP Liability-201001 HA001 Investments - 108090DVP01 Investments - 108090 HA001 Fund Bal Clearing - 305022 DVP01 Claims AR Clearing - 103002 HA001 Supplies & Services - 660003 1.Enter Voucher 2.Pay Voucher 3.Claim Voucher (1)(3) 300 (3)(3) 300 (3) (2) (2) 300 (1) 300 General Obligation Bond FundTF Revolving FundTransaction HA001 Due to Trust Fund - 202025 (4) (4) 300 1.Enter Voucher 2.Pay Voucher 3.Claim Voucher 4.Yearend entry (4) DVP01 Due From 2004 Hi Ed Bond Fund - 105037 (4) 300

6. 6 TF- Revolving Fund 499

7. 7 SPV Processing  REMINDER: For campuses using SPV State Pay Vendor unpaid claims may cause Recon Factors on your SAM99 due to timing differences –Prepare an entry to reclass at yearend in the fund claimed  Debit Fund Balance Clearing (305022)  Credit Claims Filed (201002)

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