Financial Accounting and Reporting

Campus Departments Financial Resources

Journal Entry Requests

Financial Accounting and Reporting (FAR) reclassifies, corrects, and transfers “Actuals” transactions upon request. If your department is in need of any of these changes, please submit a journal entry request by emailing FAR at Please refer to the Journal Entry Request Guidelines (PDF) for examples and what is required in the request.

Billing and Invoicing

All billing/invoicing for reimbursements and revenues on behalf of the University must be processed by Financial Accounting and Reporting (FAR). Campus departments do not have the authority to invoice on behalf of the University. Invoices are processed for activity, such as cost recovery for services provided, per a fully executed MOU or to abate an expense incurred stateside in error. To initiate the creation of a bill for cost recovery or other revenue for the University please contact

Interagency Financial Transaction (IFT)

Formerly Cash Posting Order (CPO)
An Interagency Financial Transaction (IFT) is the process used to transfer funds between CSU Campuses and/or the Chancellor’s Office. Events in your department which may require an IFT include conference registration fees, travel expenses reimbursed by the Chancellor’s Office, distribution of awards or grants, released time between campuses, and cost recovery for centrally funded programs. For more information please see the IFT Guideline. If you need Financial Accounting and Reporting (FAR) to initiate an IFT, please email

Project Estimate & Work Authorization Form (PEWAF)

A Project Estimate & Work Authorization Form (PEWAF) is used when a department would like work performed outside the normal repair and maintenance provided by internal service providers. There are two campus service providers who can initiate a PEWAF, Facilities Management and Services (FMS) and Telecommunications Services (TSRV). The requesting department initiates a PEWAF with one of the campus internal service providers. Once all necessary approvals have been obtained, the original PEWAF is submitted to Financial Accounting and Reporting (FAR) for processing. FAR will establish a project number, transfer the funding, and determine the chartfields used to expense the project costs. An email providing the chartfield information to the department and the service provider(s) will be sent when the initial transfer of funds is processed. Upon project completion, the service provider notifies FAR and any unspent funds are returned to the department using the chartfield(s) originally used to fund the project.

Local Trust Agreement (LTA)

A Local Trust agreement (LTA) is a trust document that defines the purpose of the trust fund, allowable expenditures, and the project's ability to be self-supporting. LTAs must be established in accordance with campus-approved procedures. To set up a LTA please send an email to