University of California, San Diego

May 20, 1998
SUBJECT: Revised Fiscal Closing Reappropriation Method
One of the steps included in fiscal year-end closing is the reappropriation
process, which involves rolling "available" balances forward from the old
fiscal year to the new fiscal year. Available balances are calculated as
appropriations less financial activity at the expenditure category level
(or "sub account" - academic salaries, staff salaries, general assistance,
supplies & expense, etc.). In past years, balances have rolled forward at
the organization/program/fund level, whereas this year balances for most
funds will roll forward or "reappropriate" at a more detailed level, the
index level. The rules for the reappropriation of extramural and
campus-wide funds were recommended by a committee of campus representatives and are as follows:
1. All non-zero balances at the index level will be reappropriated.
Therefore, if funds in total and/or at the sub account level have a zero
balance but at the individual index level have surplus and deficit
balances, all balances at the index level will be reappropriated.
2. If a reappropriated balance exists for an index that has been
inactivated, the process will post that reappropriation in the new year
with a blank index field value, and the original index number will be
displayed in the reference field.
Generally, all year-end balances, whether positive or negative, will be
carried forward at the index level to the new fiscal year in the same
department in which they resided at year end. The listing that follows
details the fund ranges for which the reappropriation by index process will
apply. Please note, however, that any rules that applied in prior years
still remain in effect (e.g., academic salary dollars, accounts 60xxxx, do
not carry forward), and that there may be budgetary controls required
within specific Vice Chancellors' areas.
Departments may want to rebudget at the index level prior to fiscal closing
in order to "clean up" balances at the index level. Note that for
permanently budgeted funds, the current year appropriation entries from the
permanent budget system can be rebudgeted from xxxBDxx index numbers to
indexes used for departmental expenditures. A report that may be useful in
determining the current status of balances at the index level is the Budget
Summary report available at the campus FinancialLink site
(http://financiallink.ucsd.edu). The report can be run by index to provide
balances by index and expenditure category (sub account), and an index
lookup feature ("Find IFOP" button) is also featured.
If you have questions concerning the reappropriation process, please
contact Laurie Martin at x44992 or llmartin@ucsd.edu.
Nick Johnston
Manager, General Accounting
Funds which will be reappropriated by index (Note: exceptions may apply)
04000A - 09599A	Principal Appropriated Funds
07427A	Opportunity Fund
14000A - 14001A	Overflow fund numbers - Extramural Funds
16000A - 16999A	Federal Funds
18000A - 18199A	Special State Appropriations
18200A - 18999A	State Agencies
19900A - 19900Z	General Fund
19901A - 19999A	State Appropriations
20302A - 20499A	UNEX/OCME Funds
20600A - 20999A	State & Local Funds
21000A - 33999A	Federal Contracts & Grants
34100A - 39799A	Endowment Funds
39800A - 59999A	Donations & Gifts
60000A - 62999A	Self-Supporting Activities
69750A	Contract & Grant Administration
78000A - 79999A	Private Gifts/Grants & Contracts
Funds which will NOT be reappropriated by index (Note: exceptions may apply)
00001A - 00299A	Agency Funds
00300A - 01999A	Plant Funds
02200A - 03999A	Loan Funds
20000A - 20299A	Student Fees
20300A - 20302A	UNEX/OCME
63000A - 63999A	Medical Center Funds
64000A - 65999A	Self-Supporting Activities
66000A - 66099A	Service Enterprises
66100A - 69999A	Self-Supporting Activities
70000A - 74999A	Auxiliary Activities
75000A - 76999A	Reserves