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2014/2015 YEAR-END CLOSE 101

May 4, 2015

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Room is available to 11:30 AM

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ACCOUNTING TEAM INTRODUCTIONS

WE ARE HERE TO HELP

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Watch for my Weekly Reminders

starting in May (this week 5/4)

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STAFF & FACULTYCOMMUNICATION

Join the Google Community General News for announcements on:

Join the Accounting Mailing List if you personally want to receive an email:

on year-end close reminders, instructions and changes.

Request through accounts_payable@csumb.edu

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PREFERRED CONTACT ROUTE

University AR: accounts-receivable_non-student@csumb.edu

University AP: accounts_payable@csumb.edu

University Accounting: University-Accounting@csumb.edu

A staff member will respond within 24 hours otherwise you run into the risk of service interruption if the individual person you contacted is unavailable.

OPEN LABOn June 11-16 and June 19-22 (week days only) we will have an open lab in 84D, 11:00 am to noon, to help you with pulling reports, processing your manual accruals, corrections, or what ever year-end help you may need.

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MORE HELP?

Contact Michele Zollna (x4302)

mzollna@csumb.edu

for One-On-One Help

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UPCOMING BOF

UNIVERSITY• Not scheduled as yet Oct – Dec’2015

– Travel 101– Travel Updates– Chart-of-Accounts and Hospitality

• Any other requests send to mzollna@csumb.edu

Watch for the announcements

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YEAR END MEMO and POWERPOINT PRESENTATION

Finance Home Pagehttps://csumb.edu/finance

Listing of deadline dates is in the

YEAR-END MEMO (updated version provided soon)

Finance Websitehttps://csumb.edu/finance

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Finance Websitehttps://csumb.edu/finance

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ACCOUNTING WEBSITEhttps://csumb.edu/finance/accounting

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Glossary of Terms, Abbreviations & Acronyms

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TRAVEL WEBSITEhttps://csumb.edu/finance/travel-policies-

procedures

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TOOLS OF THE TRADE

Especially for year-end close:• Journal Upload Form (ALL FUNDS)

- Preferred if used over the fillable form

year round• Separate Procard template - different

instructions but do not need to segregate

• Accrual Template for manual accruals• Separate Travel Template – must segregate

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Use for:• ProCard chartfield correction if posts

to default chartfield• GL corrections

Benefit:• No limitations on how many lines• Can combine GL & Procard

corrections• Time saver for all involved when

multiple lines; use in lieu of the Expense Transfer (ET) Form

JOURNAL UPLOAD

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Fiscal Authorities who is accepting the expenditure or who is moving out revenue needs to send the journal upload and carbon copy the other fiscal authority (other side of the transaction).

Budget Analysts who are processing can carbon copy both fiscal authorities.

Accounting will wait at least until the following day to process.

JOURNAL UPLOAD

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Accounting will wait at least until the following day to process but:

If ET/RT received in calendar month, it is processed for month end close.

Exceptions is year-end close. There are guaranteed and non-guaranteed deadlines.

Last day to send, • Guaranteed is June 10• non-guaranteed is June 22, by noon.

JOURNAL UPLOAD

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New Journal Upload Templates:• Procard University Forms• General Ledger Corrections

Support required showing how activity reflects in the GL and why correcting chartfield (attach receipt, etc.)

PLEASE do not attach to the ProCard Reconciliations.

JOURNAL UPLOAD DEMO

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Where to send Journal Upload :• accounts_payable@csumb.edu

If ET affects a different department, please carbon copy fiscal authority from that department

Who to Contact Regarding ETs :• accounts_payable@csumb.edu• Call 3711

JOURNAL UPLOAD

ACCOUNTS TO USEMake sure you are

classifying activity correctly

If not sure what account to use,

ask Accounting.

Require support of activity to verify classification for any GL movement; i.e. Data Warehouse Report or ProCard report, etc.

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The CO has mandated that University billing be centralized (non-student).

All third party billing, including billing to the Auxiliary, has to be processed by the University Accounts Receivable (AR) Accountant.

NOTE: Do not deposit payments with Cashier (84C) without an invoice processed. Requires an University AR invoice number.

University Centralized Billing

University Accounts Receivable

TYPES:

Internal to Univ. – chargebacks

External – Auxiliary

(Univ Corp and Foundation)

- CSUs and CO (not Auxiliaries)

- Third Parties

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University Accounts Receivable

Internal to Univ. - Do not accrue internal chargebacks

External – when processing billing through University Accounts Receivable, then AR is automatically set up.

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INVOICING

University AR produces the official invoices.

Sales Orders can be produced by Depts.• Then sent to Univ AR to process either by

– RT or ET (internal chargebacks)– Billing (third parties and our Auxiliary)– CPO (to CO or CSUs – not Auxiliaries)

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INVOICING Monthly• Billing upload needs to be completed

accurately; not sure ask• Need by 23rd of each month

(recommended to do monthly) to be processed in time for month end close.– Exception is year-end close deadlines

• Weekly, need by to be submitted by Wednesday to be processed by Friday.

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Centralized Billing – SAM 8776

Please submit billing timely:

“The invoice shall be sent to the debtor as soon as practical and within 30 days after the event giving rise to the AR.”

University AR needs time to process the invoice as well to fall within this time restraint.

UNIV AR YE DEADLINES

Guaranteed:• June 10 (last day)

Non-guaranteed:• June 22 (noon) – this does not

include CPOs to be processed by CO for YE (CO deadline is June 17)– Late CPOs processed as AR/AP

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More Training

We provide University AR Training.

If you are new and can benefit from this training, please contact

mzollna@csumb.edu

And we will work on scheduling a training session.

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• Authorizes individuals to sign off on invoices, payment requests, travel, expense transfers, budget transfers, and purchase requisitions.

• Only for MB500 & MB51X by dept, use Trust Fund Agreement for Trust Funds.

• Form available at: https://csumb.edu/finance/university-forms

Delegation of Authority

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This is the time of year to review and update

Delegation of Authorities for your Dept

Should be doing year round as there is any change but requires an annual review as well

Why! • Fiscal spending should be by those

authorized to do so in order to protect assets and monitor budgets

• To avoid audit findings

Delegation of Authority

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Delegation of Authority

• Submit completed forms to:

Abe Pedroza

Mountain Hall C

• Can review authorization in CFS on DOA page or query:• Main menu > CSU Delegation of Authority >

Delegation Query > Dept > Search > View All• MB_DOA_SIGNATURE_AUTH

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Update ‘Delegation of Authority Forms’ if there are changes:• Employee moved to another department• Employee fiscal responsibilities changed

caused by promotion, reorg., etc.• Employee separated• Changes in ‘Approving Authority’

(person that approved the fiscal authority i.e. new President, Vice President, etc.)

Fiscal Authority

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To aid in your departmental review, request query results:

from Abe Pedroza, General Accountant Lead

Fiscal Authority

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o Cellphone Renewal under Option 2 Plan The Reimbursement Plan Agreements expire June 30, 2015 and must be renewed by June 15, 2015 so payment is not interrupted.

PAYMENTS (AP)

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PAYMENTS (AP)

If vendor payment terms net 30 days, depts have a one week (5 working days) turn around to produce for AP to process by net 30 days:

There are no guarantees after this that AP can produce net 30 days;

it is dependent on workload

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PAYMENT (AP) Cont’d

Travel Advances:

AP needs at least 10 working days (2 weeks) to process check

There are no guarantees after this that AP can produce in time

it is dependent on workload

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Departmental EmergenciesThese are costly interruptions to AP.

It takes 6 people to produce a check and the same amount time to process as regularly scheduled check run.

Accounting is operating LEAN

Emergencies now require special approval

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PLANPlan to help avoid emergencies.• Request that Travel Advance early• Get invoices approved quickly

Remember:• VDR is required in order to make

payments (NRAs take longer to process)• Contracts, MOUs and agreements

(signed) need to be in place• Catering form submitted

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GIFT CARDS

• Departments must first acquire permission from the Director of Accounting to purchase gift cards and provide the purpose of the purchase. Since the purchase of gift cards are restricted and only permitted under certain circumstances, the Accounting Department needs to review that the purchase is appropriate for the purpose prior to doing such.

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GIFT CARDS ContdPreapproval to purchase

Number purchased = Number distributed

(none left over – then not audited)

Proof: Distribution Log; Recipient should be signing for

Tax Reportable: • Non-employee:$600 and over (1099-MISC)• Employee – reported on W-2

Not all distributed, then audited; kept under lock and key 44

PERIODIC AUDITSPetty Cash, Change Fund, Stamps and Gift Cards are periodically audited:• Must be surprise audits• Need to notify Acctg immediately if holding

stamps and gift cards• Need to notify Acctg change in Petty Cash

custodians

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YE CLOSE AUDITJune 4 – Last Petty Cash disbursement to individuals by Custodians for FYE 6/30/2015

June 5 – AP requires replenishment requests from Custodians to process check by June 11 (special check run)

After June 11 – Audits will begin

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THIS WEEK WHAT IS IMPORTANT?

Up through April 30, 2015:• Expense Transfers• Revenue Transfers• Univ AR

– Campus Chargebacks– Billings (Auxiliary and third-parties)– CPOs

• Payroll Expense Adjustments (May 7)47

SHOULD BE WORKING ON

Procurement:• Purchase Requisitions under $25K• PO Alterations

Accounts Payable:• Office Max Purchases (May 15 last day

to make purchases)• Invoices processed for May 21• Travel – Process RATs (Travel

Advances)48

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ACCRUALS

GROUP PROJECT- Accrue

Travel – Trip straddles FY14/15 and FY15/16,

6/28 – 7/2

Registration $450

Airfare $200

Lodging $100/night

Meals $55/day

Parking $20/day

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GROUP PROJECT- AccrueAP – Have not received invoice from Monterey Bay Systems for April – June services.

Quarterly billing:

1st Qtr $200

2nd Qtr $300

3rd Qtr $100

PO# 12345

Chartstring: 613802 MB500 (your dept)51

NEW THIS YEARFIRST NOTICESAll invoices received via mail/electronically are tracked by AP; reviewed if voucher/pay.

List will be sent to Depts to make sure if not paid, to locate and process, or manually accrue.

Respond back on items AP shows as not paid; denote paid by either: • ProCard or Auxiliary Funding, • if in dispute or • manually accruing

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Departmental Schedules

REQUIRE SCHEDULE INFO: - Accounting needs to know when you will be

gone and who is covering while you are gone.

Dept.Name

Dept. IDs(list)

Contact Name

Primary or

Support Person

Support Person

ToWhom

Work Ext

Contact # (other than

work)

Dates not

available

Dates covering

Support Person

ActivitiesLimited

to:

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Accounting Changes

MAIN CHANGES:• Procard - able to correct default chartfields• Manual Accruals - moved up to June 16 from

June 20 last year• GL Corrections - strictly adhering to June 22 at noon in order to finish posting by July 1 (except for the CO deliverable postings)• YE Timeline - available in a different format• YE Memo - has recently been revised

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CRITICAL DATES TO REMEMBER

May 21 - All invoices are due from Depts.May 28 - Last large check run for the FYJune 16 - Manual Accruals due from Depts.June 17- 22 (noon) - will accept approved

invoices to accrue via vouchering into FY14/15 (non-guaranteed); if submit an invoice do not manually accrue. If submit an invoice for activity that was manually accrued, notate such on the invoice to avoid a duplicate accrual.

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ACCRUALSACCOUNTING METHOD

At fiscal year-end (June 30), generally accepted accounting principles requires income to be recognized in CSUMB books at the time the revenue is earned (but not necessarily received) and records expenses when liabilities are incurred (but not necessarily paid for).

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FY 2014-2015 - AR

BY

JUNE 30, 2015GOODS & SERVICES

NEED TO BE

RENDERED BY CAMPUS …

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SERVICE CONTRACTS - AR

Understand your service contract, MOU or agreement.

Know what you should be billing or accruing (AR) by June 30, 2015 to fulfill the agreement.

For example: If provided services in June (PY) then you need to manually accrue June activity if did not submit for billing.

DO NOT WAIT FOR THE INVOICE/BILL

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SERVICE CONTRACTS - AR

If service contracts crosses fiscal years then only accrue portion for FY 2014/2015 (PY).

Estimate using percentages or ratios as required.

Provide calculations with documentation.

Note: If paid in advance of services rendered then this is either a DEPOSIT or PAYMENT RECEIVED IN ADVANCE; special accounts

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FY 2014-2015 - AP

BY

JUNE 30, 2015GOODS & SERVICES

NEED TO BE

RECEIVED ON CAMPUS …

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SERVICE CONTRACTS

Understand your service contract, MOU or agreement.

Know what you are liable for paying by June 30, 2015 to fulfill the agreement.

For example: If paying for services in July (CY) for June activity (PY), then you need to manually accrue June activity.

DO NOT WAIT FOR THE INVOICE/BILL

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SERVICE CONTRACTS

Look closely at the service dates on your invoice/bill.

If crosses fiscal years then only accrue portion for FY 2014/2015 (PY).

Estimate using percentages or ratios as required.

Provide calculations with documentation.

Note: If paid or vouchered, will not be accruing but denote how much prepaid for FY15/16

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1. Place your orders early2. Work with vendor to assure goods

delivered to CSUMB by June 303. If purchasing goods, place on 3-way

match PO (requires a receiver – GL015 job will auto accrue for you)

4. Schedule service completed by June 305. Get invoice early for processing and to

AP by June 16 deadline for the latest (guaranteed to be accrued in LEGAL)

THINGS TO DO TO MAKE YE CLOSE EASIER

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6. Present an approved invoice instead of manually accruing; saves time because will be vouchered instead of journaled

7. If manually accrued item, when invoice is received make notation on the invoice that it was already accrued in order to avoid duplicate accrual

8. If vendor guarantees shipment by June 30, go ahead and manually accrue on June 16; forward this vendor guarantee with the completed accrual template

THINGS TO DO TO MAKE YE CLOSE EASIER

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9. Consolidate all AP manual accrual (remember travel is on a separate template) to avoid duplicate requests10. If manually accruing PO related activity, do not accrue for more than the PO balance11. If manually accruing PO related activity, make sure the chartstring is same as on the PO for the line item12. Accrue all funds in both LEGAL and GAAP.

THINGS TO DO TO MAKE YE CLOSE EASIER

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13. Review your contract dates for recording prepaids, advance payments received, and accruals (AP-payables or AR-receivables).

14. If you run into any problems causing you to miss guaranteed deadlines, please continue processing and expeditiously send to

Accounting for processing.15. We are here to help if you run into problems, please contact the Finance Team immediately. We can usually find a suitable solution for all parties involved.

THINGS TO DO TO MAKE YE CLOSE EASIER

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Different Types of POs

• 2-Way MatchUsually Blanket POs

For services

An invoice is matched to the PO.

Does not require receiving in CFS

• 3-Way MatchCannot be a Blanket POs

Usually for goods

An invoice is matched to the PO and Receiver

Requires receiving in CFS

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ACCRUALS MAY EITHER BE IN THE FORM OF

A. AUTOMATED ACCRUAL ENTRIES1. VOUCHERING PROCESS2. GL015 CFS JOB

OR

B. MANUAL ACCRUAL JOURNAL ENTRIES1. LEGAL (Actuals Ledger)2. GAAP

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A. AUTOMATED ACCRUALS

1. VOUCHERING PROCESS: Invoice vouchered in FY 2014/2015 by 6/30/2015 but not paid by 5/28/2015, which is the last large check run of the year.

2. GL015 CFS JOB: If goods are received on a Purchase Order (PO)

by 6/30/2015 but not vouchered and paid, by running a CFS job (GL015), will automatically accrue these three-way matches.

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B. MANUAL ACCRUAL JE1. LEGAL (Actuals Ledger) 6/21/2015 Accounting Dept processes Manual

Accruals, for goods or services received by 6/30/2015, that were not accrued through the automated process:

i) DIRECT PAYMENT-Complete Template

ii) TWO-WAY MATCH PO (Blanket PO)-Complete Template

iii) THREE-WAY MATCH PO (receiving required) PO closed in error, receiving error or

no receiving in CFS by June 30 - Complete Template

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Accrual Rule of Thumb

Actuals Ledger (Legal Books)

Departments to review FY14/15

Data Warehouse on 6/16/2015.

If expense not reflecting as of 6/16/2015, then write up a manual accrual and turn in to Accounts Payable by 5:00 p.m. on 6/16/2015.

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B. MANUAL ACCRUAL JE2. GAAP

After July 1 up through to July 9, if goods or services received by

June 30 but not accrued in the Legal books, then will be accrued in GAAP

After July 9 continue to notify of items missed; we track unrecorded liabilities

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2 Ways Posted to GAAP

A manual accrual gets into GAAP:

One way is through Accounts Payable.

a. In the current year, AP reviews all invoices to see if goods or services have been received by June 30th.

b. If should be accrued, then given to Accounting to journal the accrual.

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2 Ways Posted to GAAP

A manual accrual gets into GAAP:

Another way is by the Departments:

By July 14, if no invoice received on goods or services received June 30th, then the Department submits the ‘AP Manual Accrual Template’.

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MANUAL ACCRUALS Cont’dDepartments do not need to include the following

payments on the template:

• Airline Tickets (BTA) booking dates prior to June 15• Arrowhead• DGS (Department of General Services-2 month estimation)• Enterprise (CRBTA) booking dates prior to May 22• *Office Max & Office Depot orders up thru the May statement• Payroll (GAAP Accrual Only except for ESF)• ProCard June file for 5/16-6/15 only• ProCard Use Tax May file only for 4/16-5/15 ProCard purchases• Travel with cash advances and prepaid travel• Utilities internal, i.e. DGS and Central Plant only• Unvouchered, approved invoices sent to AP with proof of receiving

*Unless not on the final statement that posted to the GL and goods or services received by 6/30; depts will have to manually accrue

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MANUAL ACCRUALS Cont’d

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Departments should be tracking to manually accrue on June 16 (not a comprehensive listing):

*Airline Tickets (BTA) booked June 16 and after if did not turn in RAT to the Travel desk.

*Enterprise Rent-A-Car (CRBTA) booked May 22 and after if did not turn in RAT to the Travel desk.

Office Max/Office Depot expense not in the general ledgers (on Data Warehouse Reports) for goods purchased after the May Statement, June 1 - June 30, and will be received by June 30.

**ProCard where goods and services received by June 30 but expense is not in the general ledgers (on Data Warehouse Reports).

Utilities external vendors. Use Tax for tangibles purchased and received by June 30, where invoices were

vouchered in May and sales tax was not assessed. Use Tax for ProCard, from 5/16 to 6/30, for tangible goods received by June 30, where

sales tax was not assessed. Need to accrue both the full expense** (6/16-6/30), sales tax or use tax.

Other activity where goods and services received by June 30, but did not submit: o Approved Invoice o Approved TEC

and Accounting is not accruing for the Dept. (see below) *Booked on CSUMB credit accounts only

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MANUAL ACCRUALS Cont’d

Accounting and Departments will not accrue since 12 months of activity is posted to GL for FY14/15 (June 1-May31)

• Merchant Fees• *Office Max/Office Depot• TeleCom (internal phone system only)• Payroll Deductions (Gym and Parking)• Postage (internal postage system only)

*Depts. are permitted to manually accrue emergency orders

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ALL Purchase Orders will be closed starting June 24 unless Procurement receives a request (electronic spreadsheet) by May 29 to keep the PO open

Keep Open PO List

Keep Open PO vs Manual Accrual

• Due May 29• Send to Procurement• Only for POs• Preserves your PO

• Need to do both

• Due June 16• Send to Accounting (AP)• For many transactions• Reserves your funds

• Need to do both

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Difference between KEEP OPEN PO LISTING and

AP MANUAL ACCRUAL LISTING

Open PO Listing:• By sending Procurement an ‘Keep Open PO

Listing’ you request that your prior year purchase orders are not closed for FY2014/2015. Deadline date for this is 5/29/2015.

• Do not confuse with the Manual Accrual Template that AP requires

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Before submitting manual accruals, first check your PO balances (activity summary on remaining uninvoiced amount). The amount accruing related to a PO should not be greater than the balance remaining on the PO except for freight and sales tax if not factored in.

NOTE: Should only accrue what has been received by 6/30/2015 (based on actuals not encumbrances)

Check PO Balances

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Before submitting manual accruals, double check your PO chartstring. The amount accruing related to a PO should be of the same chartstring. Otherwise when the invoice is paid against the PO the accrual will not be posted to the same place.

REMEMBER: Three-way match POs will be automatically accrued by AP based on receiving. Two-way match POs invoices, not paid, will need to be manually accrued.

Check PO Chartstring

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ACTUALS ACCRUALTYPE PO Receiver in CFS

(Goods or Services)Invoice AUTO

ACCRUALMANUAL

ACCRUAL

Direct Payment

NO Receivingnot required in CFS

(Actual goods or services rec’d by 6/30/2015)

*YES rec’d by 6/30/2015

* Invoice Vouchered not paid by AP

Invoice not rec’d or sent to AP-CompleteTemplate

PO2-wayMatch

YES Receivingnot required in CFS

(Actual services rec’d by 6/30/2015)

*YESrec’d by 6/30/2015

*Invoice Vouchered not paid by AP

Invoice not rec’d or sent to AP-CompleteTemplate

PO3-wayMatch

YES Receiving is required in CFS by 6/30/2015(primarily goods)

NOWould be an auto accrual if AP has Invoice to voucher

Run CFS Job (GL015).

Require receiver but not invoice.

PO closed in error. Did not accrue automatically-CompleteTemplate

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Travel Desk

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TRAVEL If an approved TEC is not submitted by June

16 (guaranteed) or by June 22 noon, on travel occurring prior to and including June 30, then the department will need to submit to AP on a Travel Manual Accrual (template) on June 16 (guaranteed) or by June 22 noon.

Except if travel advance was issued. The Travel Accountant will accrue the RAT.

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TRAVEL Continued

If the actual travel expense exceeds the amount accrued, only the amount accrued will be charged to FY14/15.

The remainder will be charged to the FY15/16 departmental funds.

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TRAVEL Continued

Q: Registration deadline is prior to July 1st

(Prior Year) for a conference, but the trip is

in the New Year. Do I accrue the trip?

A: NO, you do not accrue the trip. Although

registration is paid in PY (FY14/15), the

expense is posted to the CY (FY15/16). This

is considered a prepaid expense.

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TRAVEL Continued

Q: I want to use my PY Budget. Can I pay

for FY15/16 (CY) travel in the PY (FY14/15)?

A: NO, you should not pay for travel in the PY

that occurs in the CY, unless you need to

meet registration deadline dates and to

secure economical fares. If you do, these

will be posted as a prepaid expense in the

CY. Please alert the Travel Accountant.

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TRAVEL Continued

If you embark on a trip in the PY and the trip continues into the new CY, you need to split the cost per fiscal year on a separate RAT and TEC.

You need to also submit a manual accrual for the PY portion of the trip. State the destination and date of the trip on the accrual form. Place on 2 separate TECs.

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TRAVEL Continued

If a trip is cancelled, the traveler is responsible for:

• Cancelling or changing any travel reservations• Notify Travel Accountant immediately so if

accrued, accrual will be reversed• Justification required if additional fee incurred• All refundable deposits to be returned to the

university promptly• Lost refunds due to failure to act will not be

reimbursed

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GAAP ACCRUAL

NOT POSTED TO ACTUALS

PO RECEIVER INVOICE

GAAP ACCRUAL

(All Funds)

FY 14/15 PO Open

YES

Goods or Services rec’d by

6/30/2015

Approved invoices to AP by 7/9/2015 guarantee

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All original approved receivers (packing slips) have to be sent to the ‘Shipping and Receiving (FSO)’ prior to noon on June 15, 2015 at noon.

AP requires ‘proof of receiving’ for the accrual process.

Since manual accruals are due earlier than June 30, 2015, if confident shipment will be received 6/30 then manually accrue. AP will get a copy of the receiver from S&R (FSO). If no proof of receiving by 6/30 then will remove the accrual in GAAP which may affect your budget in FY15/16.

SHIPPING & RECEIVING

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PREPAID EXPENSE

DEFINITION: Prepaid expense is expense paid in advance where goods or services have not yet been received.

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PREPAID EXPENSE

PURPOSE:

The CSU follow accrual basis accounting for financial reporting:

• Track for all funds• Different types of prepaid expenses

are booked in different ledgers at CSUMB

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PREPAID EXPENSEAt CSUMB, we record in our LEGAL books (aka Data Warehouse) prepaid expenses for: • Travel • Subscriptions and • Memberships

All other prepaid expenses are tracked for financial reporting (GAAP) purposes only

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PREPAID EXPENSE

For Prepaid ProCard activity –

Departments to track • May• June

Amounts $250/item or greater

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PREPAID EXPENSE

TYPES OF PREPAID EXPENSES (some are posted to *Legal and the rest to GAAP):– *Travel (includes registration fees)– Insurance (insurance accounts only)– Licenses (use same account # of item purchased that is being licensed)– *Memberships (account # 660804 – except Library Acquisitions)– Maintenance Agreements (use same acct # of item purchased agreement for)– Postage (accounts # 660014, 660015 & 660016 - depends on type)– Rent (account # 660831)– Services accounts (613001-613816 contractual & non-contractual service accts)– Space Rental (account # 660041)– *Subscriptions (account # 660804-except CSUMB Library Acquisitions)– Telephone bills external (account # 604001)– Utilities bills external (account # 605000-605005 - depends on type)– Warranties (use same account # of item purchased warranty for)