Master Timeline Su Chen, SFSR Chancellor’s Office Year-End Legal Training April 17, 2014

Timeline General Information The Master Audit and Reporting Timeline The Master Audit and Reporting Timeline is located at the Systemwide Financial Standards & Reporting (SFSR) website: ( Due From Due To The start and stop dates for each activity are saved in the Due From and Due To columns in the timeline file. The CO and the SCO contact information is now provided in Chapter 1, Legal Manual. April 2014Year-End Legal Training2

Timeline General Information (continued) New CO contacts April 2014Year-End Legal Training3 Concerning ITT Report and FBC Schedule Lan Luong CO Reporting Accountant Concerning cash management issues, including Bank of CSU statements Colleen Zenger Senior Financial Manager, Treasury and Banking Operations New SCO contact Concerning SAM99 Submission Allen Nunley Associate Accounting Analyst

Timeline General Information (continued) TBD deadlines April 2014Year-End Legal Training4 RefDue FromDue ToActivities / DeliverablesFY (Start Date) (FY ) End or Due Date L-006SCOCampusPrior Year Accrual Reversal File available to campuses at SCO website TBD L-013CampusSCOInterval for submission of SAM 99 test files to SCOTBD L-014CampusSCOLast day for documents to be received by SCO for guaranteed processing prior to year end TBD L-016SCOCampusPayTape file available to campuses by SCOTBD L-030CampusSCOSAM 99 data file and all required hard copy reports, and revisions to the General Fund if required, due to SCO TBD L-031CO Reporting SCOSAM 99 data file and all required hard copy reports for governmental funds, and revisions to the General Fund if required, due to SCO from CO Reporting Group TBD L-034CampusSCORevisions to all funds (other than the General Fund), if required, due to SCO TBD L-035SFSRSCOConsolidated hard copy reports for non-governmental funds due to SCO from SFSR TBD L-037SCOCampusSAM 99 Month-End File availableTBD L-038SCOCampusClaims File availableTBD Timeline will be updated as info received and will be issued alerting campuses to the new information

Timeline Key Deadlines for 2014 Annual SWIFT confirmation to be jointly issued by CO Accounting and F&T on July 8 April 2014Year-End Legal Training5 July 2014 SMTWTFS This new requirement is the result of a recent audit of Report 14 (Bank Accounts Held Outside the State Treasury) by the California State Auditor.

Timeline Key Deadlines for 2014 (continued) April 2014Year-End Legal Training6 4 th quarter FIRMS submission Pre-close file - no later than noon July 11 Post-close file - no later than noon July 15 July 2014 SMTWTFS The deadlines have changed from last year. The changes in the filing deadlines are designed to ensure that all submissions are reviewed, adjusted where necessary and approved in a timely manner.

Timeline Key Deadlines for 2014 (continued) Weekly legal reporting calls will be held from June 17 to July 15. April 2014Year-End Legal Training7 June 2014 SMTWTFS July 2014 SMTWTFS

Timeline Key Deadlines for 2014 (continued) Nongovernmental schedules CO needs to prepare the nongovernmental fund reports are due on July 23. April 2014Year-End Legal Training8 RefDue FromDue ToActivities / Deliverables(FY ) End or Due Date L-027CampusSFSR Nongovernmental Fixed Assets Template (Appendix 11) to be submitted to CO via SharePoint 07/23/14 L-029CampusSFSR Statement of Contingent Liabilities (Report 22) for nongovernmental funds (Appendix 16) to be submitted to CO via SharePoint 07/23/14 L-041CampusSFSR Due To/From Other Funds/Appropriations Supplemental Form for nongovernmental funds (Appendix 17) to be submitted to CO via SharePoint 07/23/14 July 2014 SMTWTFS

Timeline Key Deadlines for 2014 (continued) Material Variance Explanation Form for each nongovernmental fund is no longer required to be submitted to Chancellor’s Office April 2014Year-End Legal Training9 Why? It is rare that nongovernmental funds meet the threshold required by the SCO for explaining the variance. NOTE: Form still required for submission to SCO for every fund reported in SAM 99. Due To/From Other Funds/Appropriations Supplemental Forms (Appendix 17) for applicable nongovernmental funds Why? Most of the due to/from transactions occur in nongovernmental funds (e.g. 0948) and it will help us collect the data for consolidation more accurately and efficiently.

Timeline Summary of 2014 Key Deadlines RefDue FromDue ToActivities / DeliverablesFY (Start Date) (FY ) End or Due Date Time Due L-023TreasuryCampusBank of CSU statement issued to campuses – CO contact: Colleen Zenger 07/08/14 EOB L-042TreasuryCampusAnnual SWIFT confirmation (new for 2014)07/08/14 EOB L-024CO Accounting CampusFund Balance Clearing (FBC) Schedule published – CO contact: Lan Luong 07/08/14 EOB L-039CampusSFSR4th quarter pre-close FIRMS submission07/03/1407/11/14Noon L-040CampusSFSR4th quarter post-close FIRMS submission07/07/1407/15/14Noon L-041CampusSFSRDue To/From Other Funds/Appropriations Supplemental Form for nongovernmental funds (Appendix 17) to be submitted to CO via SharePoint 07/23/14 EOB L-027CampusSFSRNongovernmental Fixed Assets Template (Appendix 11) to be submitted to CO via SharePoint 07/23/14 EOB L-029CampusSFSRStatement of Contingent Liabilities (Report 22) for nongovernmental funds (Appendix 16) to be submitted to CO via SharePoint 07/23/14 EOB April 2014Year-End Legal Training10

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