Transmittal Letters

Calstars Procedures Manual

Transmittal Letter (TL) #15, Volume 7

March 4, 2011

This TL updates all chapters in Volume VII.

Summary of Changes:

  • Dates in the report examples and Exhibits have been updated.
  • Certification letters have been updated to reflect new SCO requirements.
  • Minor formatting changes to all Chapters.
  • General Fixed Assets has been changed to Capital Assets to reflect changes in SAM.
  • Chapter I
    • Clarification of steps to add new year OC table in Organization Control (OC) Table Maintenance section.
    • Revised Generate (G) Function section for readability.
  • Chapter II
    • Added TC 508 to A-2 Entries, Option #3 section.
    • Updated Exhibit II-5 Office Revolving Fund Reconciliation.
  • Chapter IV-A
    • Report sections updated to reflect changes implemented by SCO, including:
      • Report 1
        • A 4 digit Org code must be included  with GLs 1410 / 3114 and a 4 digit subsidiary fund number must be included with GLs1420-3115.
        • An explanation for abnormal accruals and/or encumbrances to general ledger and detail accounts is required as a footnote on the reports or on a separate sheet of paper as an attachment.
        • Agencies are required to identify the agency involved in each Due To / Due From Other Fund transaction.
      • Report 13
        • Report 13 must now be submitted to Department of Finance, FSCU, and a copy to SCO.
  • Chapter V
    • Added new section "Report 9 Fund Balance Adjustments." Before an Agency / Department is able to submit year-end reports on the Federal Trust Fund, SCO requires statements show that Federal revenues and reimbursements match expenditures. Expenditures include accruals at year-end therefore, it is required for a department that receives Federal Funds to record a revenue accrual to match those expenditures.
    • Added four new Exhibits to section "Report 9 Fund Balance Adjustments."
    • Renumbered Exhibits V-15 through V-22

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