1. GAAP Reports from CFS Common Code Modifications MP2 Presented by: Lily Wang AUDIT

2. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 2 Agenda GAAP Reports Menu Selection GAAP Reports Statement of Net Assets GAAP Reports Journal Detail Report GAAP Reports Ledger Detail Report CMP/CSU/GAP Ledger Comparison CSU_ UNRECON_CHK_CSH_BAL Query AP Check Register CSU_GAAP_OVERRIDE Query Reporting Solution Table May 2010Year-End GAAP Training

3. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 3 GAAP Reports Menu Selection Report names have been updated to closer match actual name of the report. May 2010Year-End GAAP Training Enhanced

4. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 4 Statement of Net Assets CSUFS168 – Statement of Net Assets – Current year income is added to each net asset category. No longer need to run a post-close to see the post-close net asset category balances. – Natural classification accounts previously suppressed appear on statement Trial Balance Summary and Trial Balance Detail will agree to statement. Easily identify balances that need to be eliminated for GAAP. May 2010Year-End GAAP Training Enhanced

5. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 5 Statement of Net Assets Natural classification accounts previously suppressed May 2010Year-End GAAP Training 711104 Due from other funds Must offset each other to zero 712102 Due to other funds 713891 Agency depository accounts Legal balances 713892 Agency grants refundable Must net to zero 713899 fund balance clearing 714001 Legal 714002 Legal

6. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 6 Statement of Net Assets Statement of Revenues and Expenses May 2010Year-End GAAP Training Statement of Net Assets

7. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 7 Journal Detail Report – Current CMS delivered GAAP reports are static and do not allow campuses to download, filter and sort data. – This report will output to a CSV file format and can be saved as Excel. – Allow campuses to slice and dice the data for research and analysis. Great for researching “Journal Lines Not Found” on the Trial Balance Leadsheet Summary and Detail Reports. May 2010Year-End GAAP Training New

8. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 8 Journal Detail Report CSU State & SW Reporting > Campus Reports > Journal Detail Report May 2010Year-End GAAP Training

9. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 9 Journal Detail Report May 2010Year-End GAAP Training 723005 is Interest Expense and should not be in program group 07 Oper & Maint of Plant.

10. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 10 Ledger Detail Report – Current CMS delivered GAAP reports are static and do not allow campuses to download, filter and sort data. – This report will output to a CSV file format and can be saved as Excel. – Allow campuses to slice and dice the data for research and analysis. Great for fluctuation analysis May 2010Year-End GAAP Training New

11. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 11 Ledger Detail Report CSU State & SW Reporting > Campus Reports > Ledger Detail Report May 2010Year-End GAAP Training

12. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 12 Ledger Detail Report May 2010Year-End GAAP Training Current Year Prior Year

13. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 13 CMP/CSU/GAP Ledger Comparison – External audit requires each campus to provide a comparison of the CMP/CSU/GAP business unit ledger balances for periods 1-12 to ensure population of data is complete in the GAP Ledger. – Baseline report across CSU to meet external audit Prepared by Client request. – PDF report May 2010Year-End GAAP Training New

14. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 14 CMP/CSU/GAP Ledger Comparison CSU State & SW Reporting > Campus Reports > Trial Balance by Campus Ledger May 2010Year-End GAAP Training

15. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 15 CMP/CSU/GAP Ledger Comparison May 2010Year-End GAAP Training

16. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 16 CSU_UNRECON_CHK_CSH_BAL Query – Created to assist with the external audit preparation -- Reclassification of Net Cash from short-Term Investments. – May also be used for monthly bank reconciliation. – Identifies outstanding AP Checks by Net Asset Category and CSU fund. May 2010Year-End GAAP Training New

17. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 17 CSU_UNRECON_CHK_CSH_BAL Query Reporting Tools > Query > Query Viewer May 2010Year-End GAAP Training

18. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 18 CSU_UNRECON_CHK_CSH_BAL Query May 2010Year-End GAAP Training

19. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 19 CSU_UNRECON_CHK_CSH_BAL Query May 2010Year-End GAAP Training

20. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 20 AP Check Register – Requested by external auditor to perform a search for unrecorded liabilities. – Baseline report across CSU to meet external audit Prepared by Client request. – PeopleSoft delivered check register is bulky and results in a report that wastes paper. – CSU SQR report is formatted and sorted to produce an efficient report. May 2010Year-End GAAP Training New

21. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 21 AP Check Register Accounts Payable > Reports > Payments > CSU Check Register May 2010Year-End GAAP Training

22. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 22 AP Check Register May 2010Year-End GAAP Training

23. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA CSU_GAAP_OVERRIDE Query – Created to identify chartfields that have been assigned override values for GAAP derivation. May 2010Year-End GAAP Training 23

24. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA CSU_GAAP_OVERRIDE Query Reporting Tools > Query > Query Viewer May 2010Year-End GAAP Training 24

25. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA CSU_GAAP_OVERRIDE Query May 2010Year-End GAAP Training 25

26. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA CSU_GAAP_OVERRIDE Query May 2010Year-End GAAP Training 26 FNAT value 836

27. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA Reporting Solution Table CSU_R_APYMT_CMP – CMP AP Payment Transactions – Created to meet GAAP audit requirements. May 2010Year-End GAAP Training 27 New

28. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 28 Reporting Solution Table May 2010Year-End GAAP Training

29. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 29 Resources Year-End Training Website (PowerPoint) – http://www.calstate.edu/SFSR/Workshops/index.shtml http://www.calstate.edu/SFSR/Workshops/index.shtml FAST-ED Portal (Audio Recording) – https://coweubr101.calstate.edu/portal/page/portal/IP_S ITE_74 https://coweubr101.calstate.edu/portal/page/portal/IP_S ITE_74 CFS Website – http://cms.calstate.edu/06_Projects- Initiatives/06F_FISPROJ_CFS/CMS_06F_00_CFS_Ho me.asp http://cms.calstate.edu/06_Projects- Initiatives/06F_FISPROJ_CFS/CMS_06F_00_CFS_Ho me.asp May 2010Year-End GAAP Training

30. © 2010 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. 15996ORA 30 Resources May 2010Year-End GAAP Training CFS ModificationsUser or Business Process Guides AP07002 – AP QueriesFIS90_UG – AP Reports and Enhancement AP09002 – AP Check RegisterFIS90_UG – AP Reports and Enhancement FS07002 – Reporting SolutionCFS90_UG – Reporting Solution GL02002M – GAAP ReportsCFS90_UG – GAAP Reporting GL07001 – GL QueriesCFS90_UG – General Ledger Reports GL09012 – CMP/CSU/GAP Ledger Comparison Report CFS90_UG – General Ledger Reports GL09015 – Journal Detail ReportCFS90_UG – General Ledger Reports GL09016 – Ledger Detail ReportCFS90_UG – General Ledger Reports