Data Warehouse for GAAP Reporting The California State University Data Warehouse for GAAP Reporting Amy Ahearn, Data Warehouse Developer/Analyst Kelly Cox, Assoc. Dir., FS / Accounting Chancellor’s Office April 24, 2015

Year-End GAAP Training Learning Objectives Know the Changes in Data Warehouse 11G Apply the New Functionality Utilize Tips & Tricks to Gain Efficiency Prepare Certain Prepared by Client (PBC) Schedules using Data Warehouse April 2015 Year-End GAAP Training

Data Warehouse 11G Changes Look & Feel Navigation Change in nomenclature Added functionality & tools April 2015 Year-End GAAP Training

Year-End GAAP Training Look & Feel Changes Recent shows the last 6 reports run in clockwise order April 2015 Year-End GAAP Training

Year-End GAAP Training Navigation Navigation is now a dropdown menu April 2015 Year-End GAAP Training

Year-End GAAP Training Nomenclature ‘Apply’ has replaced ‘Go’ on each of the pages ‘Reset’ will reset to last applied values, default values or will clear all values April 2015 Year-End GAAP Training

Year-End GAAP Training Nomenclature (cont.) ‘Customization’ replaces ‘Default’ April 2015 Year-End GAAP Training

Added Functionality & Tools Can sort any column or drill down April 2015 Year End Training 2015

Added Functionality & Tools (cont.) Breadcrumb Navigation April 2014 Year End Training 2015

Added Functionality & Tools (cont.) Enhanced Search functionality – by unchecking ‘Match Case & changing the criteria to ‘Contains’- maximum results April 2015 Year End Training 2015

Added Functionality & Tools – Pivots Users have the ability to create pivots in reports & drill downs Right Click Or Drag & drop April 2015 Year-End GAAP Training

Added Functionality & Tools – Sections Users have the ability to create sections in reports & drill downs Right Click Or Drag & drop April 2015 Year-End GAAP Training

Added Functionality & Tools – Include column Users have the ability to include columns into reports & drill downs Right Click to & select column(s) to include *there are some limitations – i.e. you cannot add in calculated fields available in other views on the same report. Static fields (i.e. CF, Jrnl ID’s, etc.) work well April 2015 Year-End GAAP Training

Added Functionality & Tools – Exclude column Users have the ability to exclude columns on reports & drill downs Users can save reports that have included/excluded columns Drill downs cannot be saved as defaults as they are dynamic Included columns can be used as pivots/sections & saved Drill downs cannot save pivots/sections April 2015 Year-End GAAP Training

PBC 94 Accounts Payable Lead sheet Purpose: To provide analysis by Net Asset Category for the GAAP acct 712101 FIRMS-GAAP→ GAAP Summary Report Filters: Fiscal Year 2013 Period Between 0 – 998 Account : 712101 Columns: Account Account Fdescr (drill on Acct) April 2015 Year-End GAAP Training

Year-End GAAP Training FIRMS – GAAP Dashboard GAAP Summary GAAP Summary by Fiscal Year GAAP Actuals April 2015 Year-End GAAP Training

Year-End GAAP Training GAAP Summary Demo GAAP Summary by Class GAAP Summary By Net Asset Category GAAP Summary BY GAAP Balance GAAP Summary By PERIOD GAAP Summary By Fiscal Year April 2015 Year-End GAAP Training

Year-End GAAP Training GAAP Summary Report – 2 April 2015 Year-End GAAP Training

Year-End GAAP Training GAAP Actuals Demo Different between GAAP adjusts and Feeds April 2015 Year-End GAAP Training

Year-End GAAP Training PBC 94 Accounts Payable Lead sheet **Lead Sheet Summary Report (PBC #22 – Report CSUFS169) is tied to the DW GAAP Summary** April 2015 Year-End GAAP Training

Year-End GAAP Training PBC 94 Accounts Payable Lead sheet New view: SCO and CSU Fund. Problem seen between 881 and 891. Amount ties to Original Schedule April 2015 Year-End GAAP Training

PBC 139 Auxiliary Enterprise Expense Purpose: To create the actual PBC detail listing of the components of auxiliary enterprise expenses. FIRMS-GAAP→ GAAP Actuals Report Filters: Fiscal Year 2013 Period Between 1 – 998 Program Code: 20 Account : 722001-722006 April 2015 Year-End GAAP Training

PBC 139 Auxiliary Enterprise Expense (cont.) Download data results to be submitted to KPMG as PBC 139 But FIRST! Tie it out… PIVOT by Account Tie out to Lead Sheet Summary (Report CSUFS167) April 2015 Year-End GAAP Training

Year-End GAAP Training PBC 139 Auxiliary Enterprise Expense (cont.) April 2015 Year-End GAAP Training

PBC 139 Auxiliary Enterprise Expense (cont.) FIRMS-GAAP→ GAAP Summary by Fiscal Year Added Columns: Class Fdescr Acct Descr (drill on Acct) Prog Fdescr April 2015 Year-End GAAP Training

Year-End GAAP Training PBC 46 Cash Leadsheet Purpose: To create the actual PBC cash lead sheet. FIRMS-GAAP→ FIRMS Summary (3 Columns) Report Filters: Fiscal Year 2013 Period: 12 FOC: 101004 & 101006 (which includes both cash and cash equivalents, current and non-current) April 2015 Year-End GAAP Training

PBC 46 Cash Leadsheet – Legal Balance April 2015 Year-End GAAP Training

PBC 46 Cash Leadsheet – GAAP ADJ Purpose: To create the actual PBC cash lead sheet with GAAP Adjustments FIRMS-GAAP→ GAAP Actuals Report Filters: Fiscal Year 2013 Period: 998-998 Acct: 711101 & 711201 (which includes both cash and cash equivalents, current and non-current) April 2015 Year-End GAAP Training

PBC 46 Cash Leadsheet – GAAP ADJ (cont.) April 2015 Year-End GAAP Training

PBC 46 Cash Leadsheet-Final Populate data results(Legal balance and GAAP ADJs) on Cash Leadsheet to be submitted to KPMG as PBC 46 But FIRST! Tie it out… Lead Sheet Summary (Report CSUFS167) April 2015 Year-End GAAP Training

PBC 46 Cash Leadsheet-Final (cont.) April 2015 Year-End GAAP Training

Year-End GAAP Training The California State University www.calstate.edu www.calstate.edu April 2015 Year-End GAAP Training