Chapter 15 - Capital Projects - Funding for University Facilities

 

 

Expense type Account Account Desc Fund Fund Desc Effective Date Project Comment
ACADEMIC OR ADMINISTRATIVE BUILDING (FACILITY) EXPENDITURES
Capital 607xxx N/A

TOCAP

TOCP1

Trust Academic Cap Imp

Trust Adac Cap Imp-LOFT  487

 

7/1/2016

56xxxxxx

57xxxxxx

DO NOT USE OPERATING FUNDS:
     THEFD - CSU Operating Fund
     SSFGF- Student Success Fee - GF
     SW001 - RMP SWAT
 
Recurring Repairs & Maintenance 660021
WILL BECOME OBSOLETE ON JULY 1, 2017
Repairs & Maint (Facility) ALL N/A 7/1/2017  

Use new accounts  660061 660062

660063  or  660064

660061 Rep & Maint - Building Maint ALL N/A 7/1/2016   For activities related to routine repair and maintenance of buildings and permanently attached components (such as boilers and air conditioning systems).
660062 Rep & Maint - Custodial Srvc ALL N/A 7/1/2016   For activities related to custodial services in buildings.
660063 Rep & Maint - Util (TRI-GEN) ALL N/A 7/1/2016   For activities related to the delivery of heating, cooling, light and power, gas, water and any other utilities necessary for the operation of the physical plant.  This account is to be used ONLY by campuses with a co-generation plant.  It is not to be used for repairs and maintenance of equipment used to receive utility services.   For example, repairs to electrical outlets or faucets would be charged to 660061, Repairs & Maint (Facility), and not to this account.
660064 Rep & Maint - Landscape & Grnd ALL N/A 7/1/2016   For activities related to landscaping and grounds maintenance.
 
Non-Recurring Repairs & Maintenance 66006x N/A TNRM1
TNRM2
*
TNRM3
Non-Rec Rep & Maint (THEFD)
Non-Rec Rep & Maint (SSFGF)
Non-Rec Rep & Maint (SW001)
7/1/2016 58xxxxxx DO NOT USE:
   
  THEFD - CSU Operating Fund
     SSFGF * - Student Success Fee - GF
     SW001 - RMP SWAT
EQUIPMENT (NON-FACILITY) EXPENDITURES (UPDATED 08/08/2017)
Repairs & Maintenance 660858 Repairs & Maint (Non Facility) ALL N/A 7/1/2016  

For equipment repairs and maintenance.

Also used when equipment is employed for the purpose of performing building maintenance tasks, custodial services or landscape services.

NOTE: Use 613001 when there is a formal written contract (as determined by Contracts and Procurement).

 

Definitions:

Capital expenditures are costs incurred to acquire or construct a capital asset, defined in Chapter 13 of the GAAP Reporting Manual as “. . . real or personal property that has a unit acquisition cost equal to or greater than $5,000 and an estimated life greater than one year.”
     56xxxxxx - Major capital project costing more than $656,000
     57xxxxxx - Minor capital project costing less than or equal to $656,000

 

Recurring maintenance and repair costs are those that are “routine”; included in the Debt Service Coverage Ratio (DSCR) to evaluate financial viability of capital projects by CSU management. 

 

* Program code 8100-8106 is required for SSFGF & TNRM2 funds

 

Note: Also applies to self-support funds, see attached MatrixPDF File Opens in new window

 

RELATED LINKS

Chapter 15 (Capital Projects - Funding for University Facilities)Opens in new window

Chapter 13 - Capital Assets GuideOpens in new window

Chapter 15 Summary(pdf)PDF File Opens in new window  REVISED 08/08/2017

Chapter 15 Matrix (pdf)PDF File Opens in new window

660021 and 6606x AccountsPDF File Opens in new window  REVISED 08/08/2017

Improvement to Buildings versus Building Maintenance ExpensePDF File