Fiscal Close Reappropriation Process

Reappropriation Balances for Fiscal-Year Close are calculated according to fund type. For most fund types, the reappropriation process combines balances in the Temporary Budget Ledger and the Actuals Ledger and carries forward the net amount in the Temporary Budget. Contract and Grants funds are not subject to the reappropriation process. For grant funds, balances in both Tempbudg and Actuals are rolled forward at year-end from the inception of the grant until the fund is closed.

For funds that are subject to reappropriation, balances are carried forward for each unique chartstring (Fund/Dept ID/Program/ChartField1/ChartField2). The net amount remaining at year-end is posted to the Tempbudg in the new fiscal year under summary account 58100 (Reappropriated Balances).

Each fund number is assigned to one of five reappropriation processing groups. Each processing group uses a different methodology to calculate reappropriation balances. Descriptions of the different process groups and sample fund numbers are provided below. Sample calculations for each methodology are also provided. The five reappropriation processing groups are:

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Revenue Balances to Zero

Examples: Central campus funds (19900, 07427, 20000, 20095, 69750) and various other funds

Revenue account balances (4xxxx) for central campus funds 19900, 07427, 20000, 20095, and 69750, and various other funds, are managed by the Budget Office and General Accounting, while expenditure account balances (5xxxx) are managed by the individual departments. Tempbudg expenditure balances reflect the allocation to departments of their portion of the available resources. For these funds, revenue balances in accounts 4xxxx are not reappropriated. Expenditure balances in accounts 5xxxx are summarized for Actuals and Tempbudg, and the net amount for each unique chartstring (Fund/DeptID/Program/ChartField1/ChartField2) is posted to account 58100 in the Tempbudg.

FY2005 – Period 12 TempBudg Actuals Balance Notes
1-41010-19900-00001 5,500.00 5,500.00- 0 no revenue reapprop.
1-51027-19900-13050-40 4,500.00- 4,000.00 500.00- balance to 58100-no ChartField2
1-55030-19900-13050-40-PH000 500.00- 300.00 200.00- balance to 58100-ChartField2 PH000
1-57210-19900-13050-40-PH000 500.00- 600.00  100.00 balance to 58100-ChartField2 PH000
Subtotal 0- 600.00- 600.00-
       
FY2006 – REAPPROPRIATION TempBudg Actuals Balance
1-58100-19900-13050-40 500.00- 0 500.00-
1-58100-19900-13050-40-PH000 100.00- 0 100.00-
Subtotal 600.00- 0 100.00-

Budget Minus Actuals to 58100 – Summary Balances are Consolidated to Account 58100

Examples: Sales and service funds, recharge funds, reserve funds, gift & endowment funds

The funds in this process group are "owned" by individual departments who are responsible for managing the balances in both revenue and expense accounts. At year-end, Actuals and Tempbudg balances in all accounts 4xxxx-5xxxx are summarized for each unique chartstring (including ChartField1 and ChartField2), and the remaining balance is posted to the Tempbudg in account 58100. Any revenue balances that have not been budgeted by departments by year-end are identified during the reappropriation process and added to the Tempbudg reappropriation in account 58100 and credited or debited to the primary program. Since the budget should reflect the operational plan for the year, the reappropriated balance shows how each chartstring has performed against the plan for that fiscal year.

FY2005 – Period 12 TempBudg Actuals Balance Notes
1-47000-70010-19043 5,000.00 5,500.00- 500.00- balance to 58100-primary Prog76
1-56210-70010-19043-76 4,100.00- 3,900.00 200.00- balance to 58100-DeptID 19043
1-55030-70010-19044-76-UKRHF 400.00- 100.00 300.00- balance to 58100-DeptID 19044-ChartField2
1-55201-70010-19047-76 500.00- 400.00 100.00- balance to 58100-DeptID 19047
Subtotal 0 1,100.00- 1,100.00-
       
FY2006 – REAPPROPRIATION TempBudg Actuals Balance
1-58100-70010-19043-76 700.00- 0 700.00-
1-58100-70010-19044-76-UKRHF 300.00- 0 300.00-
1-58100-70010-19047-76 100.00- 0 100.00-
Subtotal 1,100.00- 0 1,100.00-

Revenue Reappropriated

Examples: Generic Revenue funds (60050, 60060, 66350, 66360)
Special State Appropriation funds (18000-18067)

Departments are responsible for managing both revenue and expense balances for generic revenue funds 60050, 60060, 66350, and 66360. Outstanding revenue balances in 4xxxx accounts are carried forward into the new year in the same 4xxxx account. Revenue balances for these funds are not included in reappropriation account 58100. Budget adjustments should be processed prior to year-end to reconcile the budget with the amount of revenue actually received. Tempbudg revenue plus Actuals revenue should equal zero. If revenue balances do not net to zero, the difference should be posted to a 4xxxx revenue account in a budget journal, with the offsetting credit or debit to a 5xxxx expense account. If revenue balances are not zeroed out in this way prior to fiscal close, the Tempbudg Reappropriation 58100 Report will not reflect the true balance in the fund. For further information regarding departmental revenue, please refer to guidelines available on the General Accounting website.

NOTE: Since generic revenue fund numbers are shared across the campus, they do not have a single, designated owner with overall fiscal responsibility for the fund. Questions regarding out-of-balance problems in these funds should be directed to General Accounting (gao@berkeley.edu).

Revenue is also reappropriated in revenue accounts for special state appropriation funds 18000-18067. However, the revenue for these funds is managed centrally by General Accounting, and the revenue balances are maintained in central campus orgs. Departments manage only the expenditures; therefore, departmental reappropriations in account 58100 for funds 18000-18067 include expense balances only.

Reappropriation with Zero Revenue Balance at Year-end (Best Practice)

FY2005 – Period 12 TempBudg Actuals Balance Notes
1-48119-60050-12359 5,000.00 5,000.00- 0 zero revenue balance
1-55030-60050-12359-43 4,500.00- 4,300.00 200.00- balance to 58100
1-55010-60050-12359-43 500.00- 100.00 400.00- balance to 58100
Subtotal 0 600.00- 600.00-
       
FY2006 – REAPPROPRIATION TempBudg Actuals Balance
1-58100-60050-12359-43 600.00- 0 600.00-

Reappropriation with Outstanding Revenue Balance (this should be avoided*)

FY2005 – Period 12 TempBudg Actuals Balance Notes
1-46010-66350-10074 5,000.00 4,500.00- 500.00 balance to 46010
1-55030-66350-10074-40 4,500.00- 4,300.00 200.00- balance to 58100
1-55010-66350-10074-40 500.00- 100.00 400.00- balance to 58100
Subtotal 0 100.00- 100.00-
       
FY2006 – REAPPROPRIATION TempBudg Actuals Balance
1-46010-66350-10074 500.00    0 500.00
1-58100-66350-10074-40 600.00- 0 600.00-

*To avoid reappropriation to a revenue account in this example, prepare the following budget journal prior to fiscal close:

  • 500.00 CREDIT 1-46010-66350-10074
  • 500.00 DEBIT 1-58000-66350-10074-40

Zero to Fund Balance 39000

Example: agency funds, plant funds

Any temporary budget balances in revenue or expenditure accounts are zeroed out to fund balance account 39000. The purpose of this process is to reverse any budgets that may have been established erroneously for funds that should not have budgets. Plant funds only carry budgets in asset accounts and are not subject to the reappropriation process. Budgets should not be assigned to agency funds.

Balance Forward

Examples: contract & grant funds

Contract and Grant funds are managed from inception to date, and are not subject to the reappropriation process. Cumulative balances in Tempbudg and Actuals are carried forward each year in the individual chartstring (Account/Fund/Dept ID/Program/ChartField1/ChartField2) until the fund is closed. There should be no Tempbudg balances in account 58100.

FY2005 – Period 12 TempBudg Actuals Balance Notes
1-51027-29095-13050-44 10,000.00- 4,500.00 5,500.00- balance forward
1-57210-29095-13050-44 25,000.00- 10,000.00 15,000.00- balance forward
1-55030-29095-13050-44-PHXX4 35,000.00- 14,500.00 20,500.00- balance forward
Subtotal 70,000.00- 29,000.00 41,000.00-
       
FY2006 – Period 0 TempBudg Actuals Balance
1-51027-29095-13050-44 10,000.00- 4,500.00 5,500.00-
1-57210-29095-13050-44 25,000.00- 10,000.00 15,000.00-
1-55030-29095-13050-44-PHXX4 35,000.00- 14,500.00 20,500.00-
Subtotal 70,000.00- 29,000.00 41,000.00-

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A complete list of fund numbers and their assigned reappropriation process is available. A specific fund number can be located within the Excel file by pressing Control-F and entering the fund number. Printing the worksheet is not recommended because the file is very large.