Reading the General Ledger

General Accounting UnitBusiness & Financial Services

Campus General Ledger

The Campus General Ledger is the official financial record for the campus, and from it all official campus accounting reports are created.

The GL060 is the Campus General Ledger. It is a departmental report of expenditures, appropriations, and liens as of a specific date.

This presentation will give an overview of the format of the GL060. Each section of the report page will be examined and discussed.

Campus General Ledger

The General Ledger is comprised of five main sections:• Header• Sub Account• Summary by Sub Account• Summary by Object code• Footer

Sub Account 3 - SUPPLIES AND EXPENSE

Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86

Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J

Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ------------------ ------------------ ------------------ ------------------ 3000 FREIGHT 46.0 53.23 24.49 67.53 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 38.24 17.59 48.67 22.38 4125 TOLL CALLS 46.0 9.02 4.15 12.73 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 3.62 1.67 3.62 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 89.28 41.07 89.28 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 53.86 24.78 738.99 339.94 Expenditure Total 247.25 113.75 960.82 441.99 ====================================================================================================================================

GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : DEPARTMENT NAME PI(S): PRIMARY PRINCIPAL INVESTIGATOR Loc/Account/Fund : 8-444400-FUND #1 Fund Title : Agency/Award #/PI/End Date CO-PRINCIPAL INVESTIGATOR Start Date : 07/01/1998 Agency : Agency Name End Date : 06/30/2001 Award Number : Agency Assigned # Closed : NO FDP : YES------------------------------------------------------------------------------------------------------------------------------------

Summary by Sub Account

IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate ------------------------------ --- ------------------ ------------------ ------------------ ------------------ -- --------- ------ GENERAL ASSISTANCE 2 36,028.00- 22,977.76 0.00 13,050.24- 63.7% J46.0% EMPLOYEE BENEFITS 6 3,207.00- 2,140.07 0.00 1,066.93- 66.7% J46.0%

Sub-total of Wages & Benefits 39,235.00- 25,117.83 0.00 14,117.17- 64.0%

SUPPLIES AND EXPENSE 3 1,800.00- 960.82 0.00 839.18- 53.3% J46.0% EQUIPMENT AND FACILITIES 4 4,201.00- 0.00 4,037.33 163.67- 96.1% 0.0% DOMESTIC TRAVEL 5 3,000.00- 799.68 0.00 2,200.32- 26.6% J46.0% FOREIGN TRAVEL 7 6,000.00- 2,500.00 0.00 3,500.00- 41.6% J46.0%

Sub-total of Direct Costs 54,236.00- 29,378.33 4,037.33 20,820.34- 61.6%

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

Total of all Sub Accounts 77,252.00- 42,892.37 4,037.33 30,322.30- 60.7%

Summary by Object Code

Current Month Year-to-Date Cumulative Obj Description Expenditure Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ ------------------ 1000 WAGES - ACADEMIC 11,733.32 22,977.76 2900 TRAVEL - OUT OF STATE 799.68 799.68 799.68 2902 TRAVEL - FOREIGN 2,500.00 2,500.00 2,500.00 3800 OVERHEAD 1,631.60 7,540.58 13,514.04 4125 TOLL CALLS 104.11 104.11 132.55 6200 BOOKS & LIBRARY MATERIALS 89.28 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 53.86 738.99 8300 SOCIAL SECURITY REGENTS CONTR 727.47 1,424.63 8310 MEDICARE 170.13 333.18 8500 WORKER COMPENSATION INSURANCE 154.88 262.82 8520 UNEMPLOYMENT INSURANCE 11.74 25.24 8530 EMPLOYEE SUPPORT PROGRAM 48.10 94.20 Expenditure Total 5,178.53 23,933.15 42,892.37

The Footer

This is the footer:

It contains the following:• Page number• Location-Account-Fund number• Department name• Mail Code

• 4 digit alpha department code used for distribution

8-442570-59111 MAIL TO: FOSSIL STUDIES FOSS

Two types of General Ledger formats

Contracts and grantsFunds that lapse at fiscal year-end

Depending on fund source

The fund codes that we use on the UCSB campus are as follows:

Fund Range Description Type 00000-00299 Agency Funds 00300-01999 Plant Funds 02200-03999 Loan Funds 04100-09599 Endowment & Similar Funds 18000-18199 State of California--Special State Approp. 18200-18999 State of California Contracts & Grants 19900-19999 State of California--General Funds 20000-20399 Student Tuition and Fees 20600-20999 Local Governments Contracts & Grants 21000-33999 United States of America Contracts & Grants 34100-39799 Endowment Income Contracts & Grants 39800-59999 Private Gifts, Grants & Contracts Contracts & Grants 60000-65999 Sales and Services-Educational Activities 66000-69999 Other Services 70000-74999 Sales and Services-Auxiliary Enterprises 75000-75999 Reserves 76000-76999 Reserves for Renewals & Replacements 78501-79999 Private Contracts – Restricted (MICROs) Contracts & Grants

Extramural Funds

Contracts and Grants

GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : 8-442570-59111 Fund Title : USGS/G01-2098X/PEREZ 6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G01-2098X Closed : NO FDP : NO------------------------------------------------------------------------------------------------------------------------------------

Loc/Account/Fund : 8-442570-59111 Start Date : 07/01/1998 End Date : 06/30/2003 Closed : NO

Location

• Q indicates an account handled at the Santa Barbara campus, but under the control of the Office of the President (EAP).

Location code: UCSB uses a one-digit location code.• 8 indicates that the account

is local to the campus (Chemistry).

Campus Locations

Ofc Pres-Oakland = M

Ofc Pres-Berkeley = J

Berkeley Campus = 1

San Francisco = 2Davis = 3Los Angeles = 4

Riverside = 5San Diego = 6Santa Cruz = 7 Santa Barbara = 8Irvine = 9Merced = 10

Account Number

Account numbers are used to identify how funds are budgeted and expended and how income is collected.

Account numbers are 6 digits long.• First two digits indicate function.

Account Number

40 = Instruction 42 = Teaching Hospitals 43 = Academic Support 44-59 = Research 60 = Libraries 62 = Public Service

64 = Maintenance and Operation of Physical Plant

66, 72 = Institutional Support

68 = Student Services 76 = Auxiliary Enterprises 78 = Student Aid

Here are listed the account ranges:

An income source established for the purpose of carrying on specific activities in accordance with special regulations, restrictions or limitations.• 5 digit number assigned identifies the source

of the funds.• The sponsoring agency specifies the terms and

conditions of the award.

Every account-fund combination has a start and end date.

An account-fund is closed when the necessary closing papers have been processed by Extramural Fund Accounting.

Account Title : FOSSIL STUDIES Fund Title : USGS/G01-2098X/PEREZ 6/03 Agency : U S GEOLOGICAL SURVEY Award Number : G01-2098X FDP : NO

The account title includes the name of the responsible department, and may include other descriptive words, such as “research.”

The fund title includes the name of the funding agency, the award number, the principal investigator and the month and year that the award ends.

The agency name is the name of the funding source, whether Federal, State of California, or a private donor.

The award number is usually the granting agency’s identification number. Where the sponsor has not established a tracking number, the number is assigned by Office of Research using the fiscal year and a sequence number.

The purpose of FDP is to reduce the burden in administering research awards and to increase research productivity.

PI(S): PRIMARY PRINCIPAL INVESTIGATOR

CO-PRINCIPAL INVESTIGATOR

Sub Account Listing

0 = Salaries--Academic1 = Salaries--Staff2 = General Assistance3 = Supplies & Expense4 = Equipmt & Facilities

5 = Special Items6 = Employee Benefits7 = Special Items8 = Unallocated(frozen)Y = Overhead

A division of the departmental appropriation into sections designated for specific purposes.

Sub Accounts--Special Items

Sub 5 used for:• Domestic Travel• Stipends• Work Study

Sub 7 used for:• Conferences• Consultants• Foreign Travel• Participant Costs• Rent• Subcontracts

• An object code is a “sub-budget,” which permits closer budgetary control and facilitates the preparation of budgetary and financial reports.

• This classification provides for the identification of that which is received in return for the expenditure.

Object Code

3000 = Freight

4100 = Telephone,Telegraph,Teletype

4125 = Toll Calls

4150 = Cellular Telephone Charges

6050 = Reproduction and Photocopy

8000 = Supplies & Materials - Other

Object Codes

CODES SECTION HEADINGS1000 - 1999 SALARIES & WAGES2000 - 2999 TRAVEL3000 - 3999 FREIGHT, INDIRECT COST AND RECHARGES4000 - 4999 COMMUNICATIONS SERVICES5000 - 5999 RENTS AND UTILITY SERVICES6000 - 6999 PRINTING, REPRODUCTION AND LIBRARY MATERIALS7000 - 7999 SERVICES8000 - 8199 SUPPLIES AND MATERIALS8200 - 8999 EMPLOYEE BENEFTIS9000 - 9999 EQUIPMENT AND OTHER INVENTORIAL ITEMS

Sub-Account / Object Code

SUBACCOUNT CODES OBJECT CODES (Current Funds Group)0, 1, 2 1000 - 1999

3 2000 - 8199 except 39004 9000 - 9999

5, 7 Any object code except 3900 and 8200 - 89996 Staff benefit object codes: 8200 - 89999 3900 only

SUBACCOUNT / OBJECT CODE RELATIONSHIPS:

Cost Center Project Cost Type

VSTG KAD02 VC500

VSTG DAD02 VC500

TNTC ZOO25l SUYP

RETN TDF02 CSSFL

Cost Center/Project/Cost Type

These fields are user defined.Used by the department to

accumulate costs by their identifiers.• Cost Center--dept may want to track by

unit• Project--dept may want to track Work

Study• Cost Type--dept may want to track

contracts & grants and gifts

Description

B&H PHOTO-VI FREGT

CELLULAR ONE3054F1

CS Sep99 Toll Calls

VERIZON WIRE882653

THE PULSE CO18867A

AQUA-FLOW SUP851640

Description

A statement that describes the entryField is 28 characters long

Ref No

003015

696640

240670

088004

003015

Purchase Order / Ref Number

For cash disbursements: • The purchase order or requisition

number, or • The check number.

Refers to various purchase requisition numbers including: • SB (high value), • Low Value, and • Vendor Blanket Purchase Orders.

Purchasing reference numbers are generated by systems such as: • POTS (Purchase Order Tracking

System), • APEX (Accounts Payable Express).

Req No

00685M

Dept Requisition Number

On specific purchase orders (SB's): • Up to 6 alpha and/or numeric characters.• The number that the department assigns to a

requisition, whether manually or through REX (Requisition Express).

On vendor blanket or low value purchase orders: • The sub-purchase order number or "dash

number" is used to identify payments on each individual order.

050199

060199

070199

080199

091799

081399

Transaction Date

The date that the transaction was posted to the ledger.

Transaction Date

Except in the following cases, it is the last day of the month in which the item is entered in the ledger:• For check payments, Type Entry 42, it is

the date of the invoice, Travel Expense Voucher or Check Request (Form 5).

Transaction Date

Except in the following cases, it is the last day of the month in which the item is entered in the ledger:• For cash receipts it is the date the Cashier

records the deposit.• For Lien Releases resulting from payment it

is the date of the invoice, Travel Expense Voucher or Check Request (Form 5).

Voucher Number

For budgetary entries:• The reference is the journal entry number.

• Transfer of funds entry (ACCT Form 101 or UFIN 1520)

For financial entries: • The journal entry number or check number.

• UFIN 120

Type-of-Entry Codes

Identifies the source document from which entries are posted to the ledger.

11 Annual operating budget Permanent budget12 Reappropriation of funds from previous year Closing worksheets13 Budget adjustment Budget journal14 Transfer of funds - intracampus TOF via Espresso15 Transfer of funds - intercampus Interloc Xfr of Funds31 Credit card receipts Journal voucher32 Cash deposit Receipt detail41 Vendor disbursement - ACH Direct deposit42 Vendor disbursement Check53 Financial journal UFIN 28854 Non-payroll expenditure adjustment TOE via Espresso60 Encumbrance cancellation Check/voucher61 Encumbrance Purchase order

Type-of-Entry Codes

Identifies the source document from which entries are posted to the ledger.

CODE TYPE OF ENTRY SOURCE DOCUMENT

00 Balance forward from previous month11 Annual operating budget Permanent budget12 Reappropriation of funds from previous year Closing worksheets13 Budget adjustment Budget journal14 Transfer of funds - intracampus UFIN 152015 Transfer of funds - intercampus UFIN 1520 I31 Credit card receipts Journal voucher32 Cash deposit Receipt detail41 Vendor disbursement - ACH Direct deposit42 Vendor disbursement Check53 Financial journal UFIN 28854 Non-payroll expenditure adjustment UFIN 12060 Encumbrance cancellation Check/voucher61 Encumbrance Purchase order

Appropriation

(Reference)

BALANCE_FORWARD 1,800.00-

199909KEW220046

199908BKS190228

Appropriation (Budget)

An amount allocated for expenditure for a department, unit or activity to identify a limit on the amount that can be spent.

Appropriation (Reference)

For budgetary entries, the appropriation is the amount of the transaction.

For financial entries, it is the APEX reference assigned.• This number consists of the year, month,

initials of the A/P person or journal ID, the day of the month, and a sequence number.

Expenditure

Expenditure (Expense)

The costs of goods delivered or services rendered which are recorded as charges to the accounts of an activity or department.• Telephone charges• Desktop computer• Office supplies

Encumbrance (Lien)

A firm commitment or obligation placed against funds of a department, in the form of purchase orders or agreements, to cover a later expenditure required when goods are delivered or services rendered.

Established by Purchasing when the department places an order.

Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 215,554.34- 713.57 8085 SYS PRINT LEVI, RAY & SHOUP, INC. 240660 LVS02 111501 05715 61 68,472.13 8085 SYS PRINT LEVI, RAY & SHOUP, INC. 240660 112001 31106 42 200111LLC290010 68,472.15 8085 SYS PRINT LEVI, RAY & LIEN-R 240660 112001 31106 60 200111LLC290010 68,482.13- Encumbrance Balance 0.00 ** 7125 LENVIK & MINOR FM2003 073101 01740 61 96,560.00 * 6200 TNTC ZOO25l SUYP LIU, XU-DONG 091799 37290 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL UCSB BOOKSTO186123 003015 00685M 081399 29095 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 69,328.86 Cumulative 215,554.34- 70,042.43 96,560.00 Balance 77.3% committed 100,663.88- 07/01/1998 to 06/30/2001 @ 46.0% base J

Obj Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** (28 positions) Ref No Req No Date No (Reference)

8085 LEVI, RAY & SHOUP, 240660 LVS02 111501 05715 61 68,472.138085 LEVI, RAY & SHOUP, 240660 112001 31106 42 200111llC290010 68,472.138085 LEVI, RAY & LIEN-R 240660 112001 31106 60 200111llC290010 68,472.13- Encumbrance Balance 0.00 **

* * Entries

This field is used for two situations:• To indicate an overdraft

• If there were an overdraft for the sub-account, an “OD” would be in this far right column.

• An overdraft is a circumstance where expenditures (true overdraft) and/or encumbrances exceed the amount of funds appropriated in a particular account-fund-sub.

* * Entries

This field is used for two situations:• To indicate the status of a lien

• One * means the end of the sequence on a particular purchase order

• Two ** means that the lien transactions have been completed on a particular purchase order

BALANCE_FORWARD 083199 00 1,800.00- 713.57

B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23

CELLULAR ONE3054F1 696640 060199 64503 42 38.24

CS Sep99 toll Calls 070199 08640 53 9.02

VERIZON WIRE882653 240670 080199 57982 42 3.62

THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28

AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86

Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18-

For contracts and grants funds, cumulative means the amount accumulated from the beginning of the fund until the current month. In other words, the cumulative expense would be the total amount expended from inception-to-date.

Committed, in this example, is the cumulative expenditures divided by the appropriation (960.82 / 1,800.00 = 53.3%).

Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- 07/01/1998 to 06/30/2001 @ 46.0% base J

07/01/1998 to 06/30/2001 @ 46.0% base J

Object Code Summary for Sub Account 3 Overhead Current Month Cumulative Obj Description Rate Overhead Overhead ---- ------------------------------ -------- ----------------- -------------- 3000 FREIGHT 46.0 24.49 31.07 4100 TELEPHONE,TELEGRAPH,TELETYPE 46.0 17.59 22.38 4125 TOLL CALLS 46.0 4.15 5.86 4150 CELLULAR TELEPHONE CHARGES 46.0 1.67 1.67 6050 REPRODUCTION AND PHOTOCOPY 46.0 41.07 41.07 8000 SUPPLIES & MATERIALS - OTHER 46.0 24.78 339.94 Expenditure Total 113.75 441.99

Overhead (Indirect Costs)

A surcharge assessed to the direct costs incurred on contracts and grants.

To reimburse the University for related costs of: • General Administration• Libraries• Physical Plant operations

Also known as “IDC,” for indirect costs.

Overhead (Indirect Costs)

Office of Research determines the rate for each award, based on campus negotiations with the federal government.

Extramural Fund Accounting sets up the base code and rate when an account-fund is established.

Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ----------------- ---------------- ------------------ ------------------ 7250 FOOD-BUSINESS MEET/CONFERENCES 46.0 184.31 84.78 7275 INSURANCE 45.5 64.00 29.12 7280 SERVICES - DEPARTMENT RECHARGE 45.5 45,224.11 20,576.97 7280 SERVICES - DEPARTMENT RECHARGE 46.0 4,040.84 1,858.78 204,516.31 94,077.54 Expenditure Total 4,084.84 T 1,858.78 T 249,740.42 T 114,654.51 T ====================================================================================================================================

Object Code Summary for Sub Account 3 Overhead Current Month Current Month Cumulative Cumulative Obj Description Rate Expenditure Overhead Expenditure Overhead ---- ------------------------------ -------- ----------------- ---------------- --------------- ------------- 7250 FOOD-BUSINESS MEET/CONFERENCES 46.0 184.31 84.78 7275 INSURANCE 45.5 64.00 29.12 7280 SERVICES - DEPARTMENT RECHARGE 45.5 45,224.11 20,576.97 7280 SERVICES - DEPARTMENT RECHARGE 46.0 4,040.84 1,858.78 204,516.31 94,077.54 Object Total 4,084.84 1,858.78 249,740.42 T 114,654.51 T

Object Code Summary for Sub Account 3 Current Month Cumulative Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ---------------- 3000 FREIGHT 53.28 67.53 4100 TELEPHONE,TELEGRAPH,TELETYPE 38.24 48.67 4125 TOLL CALLS 9.02 12.73 4150 CELLULAR TELEPHONE CHARGES 3.62 3.62 6050 REPRODUCTION AND PHOTOCOPY 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 738.99 Expenditure Total 247.25 960.82

Ledger Summaries

Summary by Sub AccountSummary by Object Code

GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : 8-442570-59111 Fund Title : USGS/G01-2098X/PEREZ/6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G01-2098X Closed : NO FDP : NO------------------------------------------------------------------------------------------------------------------------------------

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

- Summary by Object Code

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

Sub Account Title SUB ------------------------------ --- GENERAL ASSISTANCE 2 EMPLOYEE BENEFITS 6

Sub-total of Wages & Benefits

SUPPLIES AND EXPENSE 3 EQUIPMENT AND FACILITIES 4 DOMESTIC TRAVEL 5 FOREIGN TRAVEL 7

Sub-total of Direct Costs

OVERHEAD Y

Total of all Sub Accounts

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

Sub Account Title SUB Appropriation ------------------------------ --- ------------------ GENERAL ASSISTANCE 2 36,028.00- EMPLOYEE BENEFITS 6 3,207.00-

Sub-total of Wages & Benefits 39,235.00-

SUPPLIES AND EXPENSE 3 1,800.00- EQUIPMENT AND FACILITIES 4 4,201.00- DOMESTIC TRAVEL 5 3,000.00- FOREIGN TRAVEL 7 6,000.00-

Sub-total of Direct Costs 54,236.00-

OVERHEAD Y 23,016.00-

Total of all Sub Accounts 77,252.00-

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

Sub Account Title SUB Appropriation Expenditure ------------------------------ --- ------------------ ------------------ GENERAL ASSISTANCE 2 36,028.00- 22,977.76 EMPLOYEE BENEFITS 6 3,207.00- 2,140.07

Sub-total of Wages & Benefits 39,235.00- 25,117.83

SUPPLIES AND EXPENSE 3 1,800.00- 960.82 EQUIPMENT AND FACILITIES 4 4,201.00- 0.00 DOMESTIC TRAVEL 5 3,000.00- 799.68 FOREIGN TRAVEL 7 6,000.00- 2,500.00

Sub-total of Direct Costs 54,236.00- 29,378.33

OVERHEAD Y 23,016.00- 13,514.04

Total of all Sub Accounts 77,252.00- 42,892.37

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

Sub Account Title SUB Encumbrance Balance ------------------------------ --- ------------------ ------------------ GENERAL ASSISTANCE 2 0.00 13,050.24- EMPLOYEE BENEFITS 6 0.00 1,066.93-

Sub-total of Wages & Benefits 0.00 14,117.17-

SUPPLIES AND EXPENSE 3 0.00 839.18- EQUIPMENT AND FACILITIES 4 4,037.33 163.67- DOMESTIC TRAVEL 5 0.00 2,200.32- FOREIGN TRAVEL 7 0.00 3,500.00-

Sub-total of Direct Costs 4,037.33 20,820.34-

OVERHEAD Y 0.00 9,501.96-

Total of all Sub Accounts 4,037.33 30,322.30-

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

Sub Account Title SUB Encumbrance Balance ------------------------------ --- ------------------ ------------------ GENERAL ASSISTANCE 2 0.00 13,050.24- EMPLOYEE BENEFITS 6 0.00 1,066.93-

Sub-total of Wages & Benefits 0.00 14,117.17-

SUPPLIES AND EXPENSE 3 0.00 839.18- EQUIPMENT AND FACILITIES 4 4,037.33 163.67- DOMESTIC TRAVEL 5 0.00 2,200.32- FOREIGN TRAVEL 7 0.00 3,500.00-

Sub-total of Direct Costs 4,037.33 20,820.34-

OVERHEAD Y 0.00 9,501.96-

Total of all Sub Accounts 4,037.33 30,322.30-

Balance

Appropriation

less Expenditures

less Encumbrances

= Balance

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

IDC Sub Account Title SUB OD Committed Rate ------------------------------ --- -- --------- ------ GENERAL ASSISTANCE 2 63.7% J46.0% EMPLOYEE BENEFITS 6 66.7% J46.0%

Sub-total of Wages & Benefits 64.0%

SUPPLIES AND EXPENSE 3 53.3% J46.0% EQUIPMENT AND FACILITIES 4 96.1% 0.0% DOMESTIC TRAVEL 5 26.6% J46.0% FOREIGN TRAVEL 7 41.6% J46.0%

Sub-total of Direct Costs 61.6%

OVERHEAD Y 58.7%

Total of all Sub Accounts 60.7%

OD 115.4%

111.4%

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

OVERHEAD Y 58.7%

Expenditure + Encumbrance

Appropriation% Committed =

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

OVERHEAD Y 58.7%

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : FOSSIL STUDIES PI(S): S PEREZ Loc/Account/Fund : 8-442570-59111 Fund Title : USGS/G01-2098X/PEREZ/6/03 J P MCGOVERN Start Date : 07/01/1998 Agency : U S GEOLOGICAL SURVEY End Date : 06/30/2003 Award Number : G01-2098X Closed : NO FDP : NO ------------------------------------------------------------------------------------------------------------------------------------

Two types of General Ledger formats

Contracts and grantsFunds that lapse at fiscal year-end

• Lapse--the return of unspent funds to the source of the funding

Depending on fund source

Sub Account Listing

0 = Salaries--Academic1 = Salaries--Staff2 = General Assistance3 = Supplies & Expense4 = Equipmt & Facilities5 = Special Items

6 = Employee Benefits

7 = Special Items8 =

Unallocated(frozen)Y = Overhead9 = Recharges to

Other Departments

GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FORENSIC SCIENCES PI(S): Loc/Account/Fund : 8-402557-19900 Fund Title : GENERAL FUNDS Start Date : 07/01/1998 Agency : End Date : 12/31/9999 Award Number : Closed : FDP :

The Header

Loc/Account/Fund : 8-402557-19900 Start Date : 07/01/1998 End Date : 12/31/9999 Closed :

Lapsing funds have a start date, but do not have an end date.

Loc/Account/Fund : 8-402557-19900 Start Date : 07/01/1998 End Date : 12/31/9999 Closed :

Lapsing account-funds don’t close unless the department specifically requests it.

Endowment Income and Private Gift funds show YES or NO; others do not.

Account Title : FORENSIC SCIENCES Fund Title : GENERAL FUNDS Agency : Award Number : FDP :

The account title includes the name of the responsible department.

The fund title is General Funds, or some other appropriate fund name.

For lapsing funds, the agency name, number and FDP designation are blank.

Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18-

Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ 3000 FREIGHT 53.23 67.53 4100 TELEPHONE,TELEGRAPH,TELETYPE 38.24 48.67 4125 TOLL CALLS 9.02 12.73 4150 CELLULAR TELEPHONE CHARGES 3.62 3.62 6050 REPRODUCTION AND PHOTOCOPY 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 738.99 Expenditure Total 247.25 960.82 ==================================================================================================================================== Sub Account 4 - EQUIPMENT AND FACILITIES

Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 4,201.00- 9900 DELL MARKETING CORP 656000 877M 082099 02720 61 4,037.33 *

Summary for Sub Account 4 Current Month 0.00 0.00 Cumulative 4,201.00- 0.00 4,037.33 Balance 96.1% committed 163.67-

Object Code Summary for Sub Account 4 Current Month Year-to-Date Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ ====================================================================================================================================

GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 2 GLMAP126 11/04/99 15:26 Account Title : FORENSIC SCIENCES PI(S): Loc/Account/Fund : 8-402557-19900 Fund Title : GENERAL FUNDS Start Date : 07/01/1998 Agency : End Date : 12/31/9999 Award Number : Closed : FDP : ------------------------------------------------------------------------------------------------------------------------------------

PI(S): NONE LISTED

8-402557-19900 MAIL TO: FORENSIC SCIENCES FORE

For funds that lapse every year on June 30th, there is no cumulative, as such. The figures accumulate year-to-date through June 30th of each year, then either expire or are carried forward.

Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18-

Obj Cost Projct Cost Description PO or Dept Trans Vcher TE Appropriation Expenditure Encumbrance ** Ctr Type (28 positions) Ref No Req No Date No (Reference) ---- ---- ------ ----- ---------------------------- ------ ------ ------ ----- -- --------------- --------------- --------------- -- BALANCE_FORWARD 083199 00 1,800.00- 713.57 3000 VSTG KAD02 VC500 B&H PHOTO-VI FREGT 005443 050199 59102 42 53.23 4100 VSTG DAD02 VC500 CELLULAR ONE3054F1 696640 060199 64503 42 38.24 4125 VSTG KAD02 VC500 CS Sep99 Toll Calls 070199 08640 53 9.02 4150 VSTG KAD02 VC500 VERIZON WIRE882653 240670 080199 57982 42 3.62 6050 TNTC ZOO25l SUYP THE PULSE CO18867A 088004 091799 62993 42 199909KEW220046 89.28 8000 RETN TDF02 CSSFL AQUA-FLOW SUP851640 003015 00685M 081399 61053 42 199908BKS190228 53.86 Summary for Sub Account 3 Current Month 0.00 247.25 Cumulative 1,800.00- 960.82 0.00 Balance 53.3% committed 839.18- This area is blank

Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ 3000 FREIGHT 53.23 67.53 4100 TELEPHONE,TELEGRAPH,TELETYPE 38.24 48.67 4125 TOLL CALLS 9.02 12.73 4150 CELLULAR TELEPHONE CHARGES 3.62 3.62 6050 REPRODUCTION AND PHOTOCOPY 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 738.99 Expenditure Total 247.25 960.82 ====================================================================================================================================

This area is blank

Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ 3000 FREIGHT 53.23 67.53 4100 TELEPHONE,TELEGRAPH,TELETYPE 38.24 48.67 4125 TOLL CALLS 9.02 12.73 4150 CELLULAR TELEPHONE CHARGES 3.62 3.62 6050 REPRODUCTION AND PHOTOCOPY 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 738.99 Expenditure Total 247.25 960.82 ====================================================================================================================================

Object Code Summary for Sub Account 3 Current Month Year-to-Date Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ---------------- 3000 FREIGHT 53.28 67.53 4100 TELEPHONE,TELEGRAPH,TELETYPE 38.24 48.67 4125 TOLL CALLS 9.02 12.73 4150 CELLULAR TELEPHONE CHARGES 3.62 3.62 6050 REPRODUCTION AND PHOTOCOPY 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 738.99 Expenditure Total 247.25 960.82

Year-to-Date Expenditure ------------------ 22,977.76 799.68 2,500.00 13,514.04 132.55 89.28 738.99 1,424.63 333.18 262.82 25.24 94.20 42,892.37

IDC Sub Account Title SUB Appropriation Expenditure Encumbrance Balance OD Committed Rate ------------------------------ --- ------------------ ------------------ ------------------ ------------------ -- --------- ------ GENERAL ASSISTANCE 2 36,028.00- 22,977.76 0.00 13,050.24- 63.7% D 0.0% EMPLOYEE BENEFITS 6 3,207.00- 2,140.07 0.00 1,066.93- 66.7% D 0.0%

SUPPLIES AND EXPENSE 3 1,800.00- 960.82 0.00 839.18- 53.3% D 0.0% EQUIPMENT AND FACILITIES 4 4,201.00- 0.00 4,037.33 163.67- 96.1% 0.0% DOMESTIC TRAVEL 5 3,000.00- 799.68 0.00 2,200.32- 26.6% D 0.0% FOREIGN TRAVEL 7 6,000.00- 2,500.00 0.00 3,500.00- 41.6% D 0.0%

OVERHEAD Y 23,016.00- 13,514.04 0.00 9,501.96- 58.7%

Current Month Year-to-Date Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ 1000 WAGES - ACADEMIC 22,977.76 2900 TRAVEL - OUT OF STATE 799.68 799.68 2902 TRAVEL - FOREIGN 2,500.00 2,500.00 3800 OVERHEAD 1,631.60 13,514.04 4125 TOLL CALLS 104.11 132.55 6200 BOOKS & LIBRARY MATERIALS 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 738.99 8300 SOCIAL SECURITY REGENTS CONTR 1,424.63 8310 MEDICARE 333.18 8500 WORKER COMPENSATION INSURANCE 262.82 8520 UNEMPLOYMENT INSURANCE 25.24 8530 EMPLOYEE SUPPORT PROGRAM 94.20 Expenditure Total 5,178.53 42,892.37

GLMAJ127 September GL060 Departmental Report of Appropriations and Expenditures as of: 09/30/1999 PAGE 5 GLMAP126 11/04/99 15:26 Account Title : FORENSIC SCIENCES PI(S): Loc/Account/Fund : 8-402557-19900 Fund Title : GENERAL FUNDS Start Date : 07/01/1998 Agency : End Date : 12/31/9999 Award Number : Closed : FDP :

8-402557-19900 MAIL TO: FORENSIC SCIENCES FORE

Current Month Year-to-Date Obj Description Expenditure Expenditure ---- ------------------------------ ------------------ ------------------ 1000 WAGES - ACADEMIC 22,977.76 2900 TRAVEL - OUT OF STATE 799.68 799.68 2902 TRAVEL - FOREIGN 2,500.00 2,500.00 3800 OVERHEAD 1,631.60 13,514.04 4125 TOLL CALLS 104.11 132.55 6200 BOOKS & LIBRARY MATERIALS 89.28 89.28 8000 SUPPLIES & MATERIALS - OTHER 53.86 738.99 8300 SOCIAL SECURITY REGENTS CONTR 1,424.63 8310 MEDICARE 333.18 8500 WORKER COMPENSATION INSURANCE 262.82 8520 UNEMPLOYMENT INSURANCE 25.24 8530 EMPLOYEE SUPPORT PROGRAM 94.20 Expenditure Total 5,178.53 42,892.37

Fiscal Close

Questions regarding year-end fiscal close?

Contact Butch Phillips• 893-2998• Butch.Phillips@bfs.ucsb.edu

Questions?

Russell Remington• Email: Russell.Remington@bfs.ucsb.edu• Phone: 893-2372

Web sites for information• http://policy.ucop.edu/manuals/accounting-

manual.html• http://www.bfs.ucsb.edu

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