1. Secrets to our Success at CSUN Margo L Dutton, Director, Accounting and Reporting Robin Patterson, Assistant Director CSU, Northridge April 24, 2015

2. Campus Information Main Campus Located in Northridge Fall 2014 enrollment 40,131 Nine Colleges (Includes Extended Learning) 65 Baccalaureate 24 Credential Programs 18 Certificate Programs 58 Master’s Degrees 3 Doctoral Programs Five Auxiliary Organizations April 2015Year-End GAAP Training 2

3. Organization Chart Director Financial Accounting Support Specialist Assistant Director GAAP and Fund Accounting Financial Accounting Support Specialist Student Assistant Financial Accounting Support Specialist Student Assistant Accountant State Trust April 2015Year-End GAAP Training 3

4. Learning Objectives Planning for Interim and Year-end Develop a Campus PBC list Effectively Utilize and Manage Staff Develop campus relationships Manage campus deadlines April 2015Year-End GAAP Training4

5. What I will share Interim planning CSUN Approach Campus PBC KPMG Matrix Year - End Planning CSUN Approach Campus PBC April 2015Year-End GAAP Training5

6. Interim planning During Interim, KPMG reviews and tests: Internal Controls Updates campus procedures Compliance Testing Only April 2015Year-End GAAP Training6

7. Campus preparation for Interim Receive the Approved KPMG Interim PBC Create Campus PBC Done immediately upon receipt from the CO Add columns for Responsible person and deadline due to GAAP Coordinator Work with KPMG staff before arrival to Obtain the Sample Selections Set up necessary meetings with Key Employees to discuss internal control procedures April 2015Year-End GAAP Training7

8. Campus preparation for Interim (cont.) Receive the Interim PBC (continued) Work with KPMG staff Communicate with KPMG Staff to determine if new procedures will be added to anticipate work load Pull all documents prior to start of field work Sensitive documents pulled and control maintained in the appropriate area, such as HR and Student Records Utilize a Matrix developed by KPMG to provide the GAAP Coordinator with the selections made and meetings to be scheduled April 2015Year-End GAAP Training8

9. April 2015Year-End GAAP Training 9 Samples

10. April 2015Year-End GAAP Training 10 Samples

11. April 2015Year-End GAAP Training 11 Samples

12. Year End Planning and Management Campus receives the approved PBC list Build campus PBC adding several items: Adds the two columns for the Responsible Party and the Due Date to the GAAP coordinator Campus only PBC’s such as Depository Additional detailed supporting documents The person who “owns” the work during the year “owns” the preparation of specific schedules Deferred Revenue Reasonableness test Detailed support for Accrued Salaries April 2015Year-End GAAP Training 12

13. Year End Planning and Management (cont.) Build campus PBC adding several items (cont.) Accounting and Reporting staff complete lead sheets from the detailed supporting documents Emails the Campus PBC to all campus personnel identified as being responsible for items Sends reminder emails a day or two before due if not yet received. April 2015Year-End GAAP Training 13

14. Year End Planning and Management (cont.) GAAP Coordinator manages the entire process Cultivates relationships with responsible parties Sets due dates. Strategy for setting due dates In conjunction with the Director, assigns lead sheets and other tasks. Books and/or oversees the recording of all pass down entries. April 2015Year-End GAAP Training14

15. Year End Planning and Management (cont.) GAAP Coordinator manages the entire process Requires explanations of significant differences from year to year on supporting documents and lead. This saves significant time in the Fluctuation Analysis, and SRB audit responses Minimizes follow up questions from the auditor. April 2015Year-End GAAP Training15

16. Campus PBC April 2015 Year-End GAAP Training 16

17. www.calstate.edu April 2015Year-End GAAP Training17