Policies

List of Policies
Name Description
CSU Capital Assets GuidePDF File Opens in new window

Provides guidance for campus on establishing useful lives, categorizing assets into asset types, methods for depreciation/amortization, and componentization
Source: ​​​​​​​​​​​​​​​​​​​​​​​CSU GAAP Accounting and Reporting Manual - Chapter 13

Capital Projects - Funding for University FacilitiesPDF File ​​ (revised 4/21/2020)

Provides accounting and reporting requirements necessary to be in compliance with the academic spending authorities
Source: ​​​​​​​​​​​​​​​​​​​​​​​CSU Legal Accounting and Reporting Manual - Chapter 15

Capital Improvement, Recurring/Non-Recurring Maintenance & Repair AccountsPDF File Accounts for recording Capital Improvement or Recurring/Non-Recurring Maintenance & Repair
Maintenance & Repair and Capital Project Funds Matrix PDF File Funds for recording Recurring Maintenance & Repair, Non-Recurring Maintenance & Repair and Capital Projects
Procedure to Establish Campus Programs through the CSU Fullerton Auxiliary Service Corporation (ASC)PDF File Opens in new window Procedures to determine proper ownership and administration of campus programs or activities. 
University Facilities (CH15) Compliance ReviewPDF File  (revised 04/19/2020) Chapter 15 Reconcilation Requirements (Business Process Guide)
Source: ​​​​​​​​​​​​​​​​​​​​​​​CSU Legal Accounting and Reporting Manual - Chapter 15 - Resources