1. © 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 The California State University (CSU) GAAP Reporting Manual 2010 1 Comprehensive Analytical Review Scope Threshold Guidance by Campus – Summary Variance Equal To: CampusA AND B $ Change A % Change B Chancellor’s Office$1,125,00010% Bakersfield$216,00010% Channel Islands$666,00010% Chico$563,00010% Dominguez Hills$319,00010% East Bay$412,00010% Fresno$600,00010% Fullerton$1,031,00010% Humboldt$413,00010% Long Beach$1,031,00010% Los Angeles$591,00010% Maritime Academy$113,00010% Monterey Bay$534,00010% Northridge$891,00010% Pomona$759,00010% Sacramento$759,00010% San Bernardino$609,00010% San Diego$853,00010% San Francisco$1,031,00010% San Jose$825,00010% San Luis Obispo$1,219,00010% San Marcos$422,00010% Sonoma$506,00010% Stanislaus$263,00010% Note: These scope thresholds are to be used ONLY for purposes of the Comprehensive Analytical Review (fluctuation analysis) in the Reporting Package for the Statement of Net Assets (SNA), Statement of Revenues, Expenses, and Changes in Net Assets (SRECNA), and Statement of Cash Flows (SCF). June 30, 2010

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 The California State University (CSU) GAAP Reporting Manual 2010 2 History of Audits: Financial Statement Full/Limited Scope Campuses Campus Bakersfield Chancellor’s Office Channel Islands Chico Dominguez Hills East Bay Fresno Fullerton Humboldt Long Beach Los Angeles Maritime Academy Monterey Bay Northridge Pomona Sacramento San Bernardino San Diego San Francisco San Jose San Luis Obispo San Marcos Sonoma Stanislaus 6/30/09 C B C A C B A C A B A C 6/30/08 Full Limited Full Limited Full 6/30/07 Full Limited Full Limited Full Limited Full Limited 6/30/06 Full Limited Full Limited Full Limited Full Limited Full Fiscal Year Ending June 30, 2010 6/30/10 A B A C B C A C A C A B C B C A

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 The California State University (CSU) GAAP Reporting Manual 2010 3 History of Audits: A-133 Student Financial Assistance (SFA) Cluster Campus6/30/106/30/096/30/086/30/076/30/06 BakersfieldLimited Higher Limited Channel IslandsLimited Higher Limited Chico Higher Limited Higher Dominguez HillsLimited Higher Limited East BayLimited Higher Limited FresnoLimited Higher FullertonLimited Higher HumboldtLimited Higher Limited Long Beach Higher Limited Higher Limited Los AngelesLimited Higher Limited Maritime AcademyLimited Higher Limited Higher Monterey BayLimited Higher Limited Higher Northridge Higher Limited Higher Limited PomonaLimited Higher Limited SacramentoLimited Higher Limited San Bernardino Higher Limited Higher San Diego Higher Limited Higher Limited San Francisco Higher Limited Higher Limited San JoseLimited Higher Limited Higher San Luis ObispoLimited Higher Limited San MarcosLimited Higher Limited Higher Sonoma Higher Limited Higher Limited Stanislaus Higher Limited Higher Limited Higher88888 Limited15 Fiscal Year Ending June 30, 2010

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 The California State University (CSU) GAAP Reporting Manual 2010 4 History of Audits: A-133 Other Clusters (Head Start, R&D and Trio) Fiscal Year Ending June 30, 2010 Higher Scope Campuses Head Start:San Francisco & Sonoma R&D:San Francisco Trio:Sonoma