SAM99 Special Topics

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SAM99 Special Topics
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Topics

• Some transactions require very specific
  instructions for SAM99 reporting. Periodically,
  topics will be added to this presentation as
  necessary.
• Topics Covered
• DGS Prepayment Advance

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DGS Prepayment Advance
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DGS Prepayment Advance

• Service Revolving Fund Accounts for charges for
  printing and procurement services rendered by the
  Department of General Services (DGS) for state
  departments and other public entities.
• The advance provides working capital to the
  service revolving fund and prevents the agency
  charged from spending the average monthly amount
  paid to DGS.
• The amount charged by DGS varies each year as the
  average purchases of the campus fluctuate up or
  down.

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Journal entry

• Journal Entry to Record the Advance
• DR - 107005 Prepay Service Revolving
  Fund-Services
• CR - 305022 Fund Balance Clearing

• FIRMS object code 107005 and all other objects
  mapping to State GL account 1730 Prepayments to
  Other Funds or Appropriations are ignored or not
  picked up on line 3 Reverse Agency Original
  Prior Year Accruals of the SAM99.
• This allows the campus to adjust the advance and
  fund balance clearing amounts directly to follow
  DGS without creating an error or adjusting
  revenue/expense accounts.

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Sample SAM99
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Category 98

• To segregate data that isnt otherwise broken out
  using SCO subfunds, the SCO uses a category code.
• The Services Revolving Fund or DGS Prepay Advance
  is booked to category code 98 by the SCO.
• The SAM99 report is coded to only pick up entries
  to State GL 1730 in funds marked with category
  codes 98 or 99 to assist campuses in aligning
  their data with the State records.

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To Add a Fund or Not?

• Because the category code is part of the FNAT key
  mapping, a separate fund mapped to a FNAT key
  with the category code must be used or the SAM99
  will be unbalanced.
• Since the fund 0948 CSU Trust Fund is not
  submitted to the state via the SAM99 process, the
  out of balance error for this item can be
  ignored.
• The campus must determine the approach that will
  be used a new fund is created or a persistent
  SAM99 out of balance condition.

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Why isnt a separate fund required?

• Annual reporting to the State for continuously
  appropriated funds is accomplished by the
  Chancellors Office (CO) compiling and
  consolidating FIRMS data for each fund.
• In reviewing the red and green boxes to the
  right, the trial balance received by the CO is
  the same for both scenarios.

Campus Added a Fund
Campus Did Not Add a Fund
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Sample SAM99 Campus Added Fund
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Sample SAM99 Campus Did Not Add a Fund
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State GL 1730

• It is important to remember that 107005 or
  another FIRMS object code mapped to State GL 1730
  must be used to record this entry.
• State GL 1730 is treated differently for SAM99
  reporting, mirroring the States treatment of
  these entries.
• For demonstration purposes, the following slide
  shows what will happen if a State GL other than
  1730 is used.
• If a campus has this scenario, reclassify the
  advance amount to State GL 1730. The SAM99 will
  be out of balance in the year of transition.

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Sample SAM99 Bad Account Used
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DGS Prepay Advance -Recap

• Journal Entry to Record the Advance
• DR - 107005 Prepay Service Revolving
  Fund-Services
• CR - 305022 Fund Balance Clearing
• Campus may choose either
• To add a fund mapped to category 98.
  Recommended
• Or
• To record the advance in a fund not mapped to
  category 98.
• If this transaction is recorded in a fund not
  mapped to category 98, the SAM99 report will be
  persistently out of balance by the advance
  amount.

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