OperatingBudgetManual2015

Operating Budget Manual – August 2010

amounts for SUTRA Financial Plan will be communicated with the Financial Plan letter. These accounts should only be used when the campus has revenue above the available offset allocation and the University Budget Office assigns the campus SUTRA financial plan allocation for this purpose. Accounting for Utilities Utility Sub-Objects : Allocations related to utilities sub-objects may only be recorded to “utility” accounts. A list of utility sub-objects is in the table below.

Sub Obj

Description

3495 3496 3499 5510 5551 5552 5553 5554 5555 5556

Fuel Oil

Coal

Other Fuel

Utilities-other Natural gas

Electricity

Steam

Chilled water

Water

Sewage

Utility Accounts : Below is a chart of utility accounts. It is possible for an individual campus to have additional accounts and sub-accounts related to utilities. Excerpt from Finance Bulletin – Chart of Accounts Fiscal Coding Structure (PP7303): The accounts listed below are established exclusively to record the various types of utilities. All charges, with the exception of the Power Authority of the State of New York (PASNY) electrical purchases and fuel, must be coded with a 5510 - 5556 sub object. All PASNY electrical purchases must be coded with a 5501 sub object, fuel oil must be coded with a 3495 sub-object, coal with a 3496 sub-object and other fuels with a 3499 sub-object (see Appendix A Bulletin A-462-S).

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