Sherry Pickering Director, Fiscal Services

Campus information Main Campus located in the Hayward hills Satellite Locations: Concord & Oakland Fall enrollment 13,851 Four colleges 50 Baccalaureate degrees/62 minors 39 Credentials and certificates 35 Master’s degrees Ed.D. in Educational Leadership Three Auxiliary Organizations

Staff structure Director General Accounting Manager Accountant Donor Funds Accounting Services Donor Funds Coordinator Sponsored Programs Administrator Assistant Sponsored Programs Administrator At East Bay, staff duties include both legal accounting and GAAP reporting tasks.

July 9, 2012 Arrive at EB 8/24 Last Accrual 8/31 Related Party 9/10 First RP [CF] 9/28 Auxiliary Orgs October 3, 2012 Final RP GAAP Preparation 2012

Improvements to GAAP Add missing deadlines to Legal and GAAP schedules Engage other departments Prep request for the schedules and inventory requests Implement process improvements

Warren Hall – August 17, 2013

July 11, 2013 Legal Close 8/15 Last Entry Related Party Ben Arrived8/26 First RP 9/5 Second RP [CF] 9/20-24 Auxiliary Orgs September 24, 2013 Final RP GAAP Preparation 2013

Data Warehouse

Chris Bronsdon University Controller

Campus Information Main Campus – San Diego Satellite Campus: Imperial Valley (Brawley and Calexico) FY 13/14 Enrollment – 34,887 (excludes Extended Studies) Eight Colleges 190 Degree Programs (including 22 Doctoral Programs) 8,037 Degrees Granted – FY 12/13 Employees Headcount (as of May 2013) – 5,813 Instructional Faculty – 1,507 Staff – 1,609 Grad. Assistants and Teaching Assoc. – 1,191 Student Assistants Four Auxiliary Organizations

Organizational Structure Christopher Bronsdon University Controller Kim Reilly Assistant Controller Dana McCoy Accounting Services Manager Cathleen Austin Accounts Payable Manager Bernice Casillas Student Account Services Manager Paul Carlisle SDSUCard Manager Lia Cardoni Financial Reporting Manager

Organizational Structure Lia Cardoni Financial Reporting Manager Tam Ngo Accountant

GAAP – The Year-Round Process 1. Focus On Tasks Which Can Be Performed Throughout the Year  Leases  Quarterly Meeting - Contract and Procurement Management  Update Lease PBC’s  Analyze Leases as Capital or Operating  Tuition and Fee Reasonableness Test  Input Data for Summer and Fall 2013 Now (Spring 2014 May Even Be Ready)  Update PBC’s and Have Them Ready to Input FY 13/14 Data  Reverse FY 12/13 GAAP JE’s Now  Consolidate to the GAAP Ledger Throughout the Year

GAAP – The Year-Round Process 2. Meet with Aux. Org. Management Regularly  Discuss Significant Related Party Transactions  Ensure A/R’s and A/P’s Are Reconciled Routinely  Attend Audit Committee Meetings 3. Focus on Non-Routine Transactions  Correspond Regularly and Educate Contracts and Procurement Management About GAAP Issues  Research GAAP Issues  Engage Chancellor’s Office as Necessary (CP and SRB/Aux. Org.) 4. Consider Hiring a Student Intern  Routine/Repetitive Tasks

Aztec Center – February 2011

Cornrad Prebys Aztec Student Union – February 2014

Sheralin Klinthong Associate Director, Financial Reporting and Review

Systemwide Initiatives Master timeline – due dates/deliverables SharePoint – centralized PBC repository site GAAP manual / trainings Centralized approach for implementation of new GASB standard(s) Weekly GAAP conference calls Annual feedback process SFSR team – available to assist on GAAP related issues/questions ; liaison to external auditors

Any Questions?