1. The California State University (CSU) GAAP Reporting Manual 2009 1 © 2009 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved. Printed in U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International. 14055ORA Comprehensive Analytical Review Scope Threshold Guidance by Campus – Summary Variance Equal To: CampusA AND B $ Change A % Change B Chancellor’s Office$938,00010% Bakersfield$206,00010% Channel Islands$441,00010% Chico$450,00010% Dominguez Hills$319,00010% East Bay$422,00010% Fresno$591,00010% Fullerton$909,00010% Humboldt$328,00010% Long Beach$891,00010% Los Angeles$572,00010% Maritime Academy$103,00010% Monterey Bay$544,00010% Northridge$844,00010% Pomona$675,00010% Sacramento$656,00010% San Bernardino$600,00010% San Diego$853,00010% San Francisco$938,00010% San Jose$797,00010% San Luis Obispo$1,125,00010% San Marcos$394,00010% Sonoma$488,00010% 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, 2009

2. The California State University (CSU) GAAP Reporting Manual 2009 2 © 2009 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved. Printed in U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International. 14055ORA 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 Full Limited Full 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 6/30/05 Full Limited Full Limited Full Limited Full Limited Full Limited Full Limited Full Fiscal Year Ending June 30, 2009

3. The California State University (CSU) GAAP Reporting Manual 2009 3 © 2009 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved. Printed in U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International. 14055ORA History of Audits: A-133 Student Financial Assistance (SFA) Cluster Campus6/30/096/30/086/30/076/30/066/30/05 BakersfieldLimited Higher Limited Higher Channel IslandsLimited Higher Limited ChicoLimited Higher Limited Dominguez HillsLimited Higher Limited Higher East Bay Higher Limited Higher FresnoLimited Higher Limited FullertonLimited Higher Limited HumboldtLimited Higher Limited Higher Long BeachLimited Higher Limited Los Angeles Higher Limited Higher Maritime Academy Higher Limited Higher Limited Monterey Bay Higher Limited Higher Limited NorthridgeLimited Higher Limited PomonaLimited Higher Limited SacramentoLimited Higher Limited San Bernardino Higher Limited Higher San DiegoLimited Higher Limited Higher San FranciscoLimited Higher Limited San Jose Higher Limited Higher Limited San Luis Obispo Higher Limited Higher San Marcos Higher Limited Higher Limited SonomaLimited Higher Limited StanislausLimited Higher Limited Higher88888 Limited15 Fiscal Year Ending June 30, 2009