1. Reporting Package Preparation and Standard Practices Criselle Espiritu, Analyst, FS / SFSR Alyssa Kanzaki, Accountant, FS / SRB & Capital Projects Lily Wang, Director, FS / MAPO Chancellor’s Office April 24, 2015

2. Learning Objectives Prepare the Year-end System (YES) reporting package in TM1 web. Apply the standard practices to reporting package preparation Respond to the Systemwide Revenue Bond (SRB) fluctuation analysis questions and answers in TM1 April 2015Year-End GAAP Training2

3. Year-end System (YES) Reporting Package Preparation Overview Accessibility Logistics Deadlines Reference Contacts April 2015Year-End GAAP Training3

4. YES Reporting Package Preparation - Overview The Year-end System (YES) reporting package is a comprehensive financial statement using TM1 application database Consists of input sheets for the basic financial statements and underlying footnotes for campuses and discretely presented component units April 2015Year-End GAAP Training4

5. YES Reporting Package Preparation – Overview (cont.) The primary purposes of completing the TM1 YES reporting package are:  To gather financial information from all campuses and discretely presented component units including the Office of the Chancellor (CO) for the preparation and consolidation of the annual California State University’s (CSU) financial statements.  To gather information for the purposes of preparation and consolidation of the Schedule of Expenditures of Federal Awards (SEFA) for the CSU Single Audit report. April 2015Year-End GAAP Training5

6. YES Reporting Package Preparation – Overview (cont.)  to satisfy the Prepared by Client (PBC) requirement for the financial statement audit April 2015Year-End GAAP Training6

7. YES Reporting Package Preparation - Accessibility YES reporting package is accessed through TM1 web Limited to 3-5 users per campus depending on the size of the campus Primary users are the campus GAAP coordinators Discretely presented component units do not have access but their information must be provided to the campus GAAP coordinator for input April 2015Year-End GAAP Training7

8. YES Reporting Package Preparation – Accessibility (cont.) To obtain access to YES in TM1, the manager must send an email request to add a GAAP coordinator to SFSR_GAAP@calstate.edu SFSR_GAAP@calstate.edu Once access is granted, the new user will receive an email notification with the necessary information to access YES To request termination of access of employees no longer with the campus, the manager must send an email to SFSR. April 2015Year-End GAAP Training8

9. YES Reporting Package Preparation - Logistics April 2015Year-End GAAP Training9

10. YES Reporting Package Preparation - Deadlines  The deadlines related to the YES reporting package (versions 1, 2, and 3) can be found in the audit master timeline. April 2015Year-End GAAP Training10

11. YES Reporting Package Preparation – Deadlines (cont.) April 2015Year-End GAAP Training11

12. YES Reporting Package Preparation - Reference April 2015Year-End GAAP Training12 http://cofulwwstm1.co.calstate.edu/tm1web/ TM1 Web http://calstate.edu/SFSR/Workshops/index.shtml, 2014-2015 | GAAP | Select drop down “Master Timeline”http://calstate.edu/SFSR/Workshops/index.shtml Audit Master Timeline https://csyou.calstate.edu/Employee- Resources/training/financial-services- training/Pages/tm1.aspxhttps://csyou.calstate.edu/Employee- Resources/training/financial-services- training/Pages/tm1.aspx Recorded TM1 Presentation

13. YES Reporting Package Preparation – Reference (cont.) April 2015Year-End GAAP Training13

14. YES Reporting Package Preparation - Contacts For technical questions such as issues with access, username and password, contact: Lily Wang, lwang@calstate.edulwang@calstate.edu For all other questions such as information entered in the input sheets, contact: SFSR Team, SFSR_GAAP@calstate.eduSFSR_GAAP@calstate.edu April 2015Year-End GAAP Training14

15. Standard Practices  Used by SFSR team when reviewing the campus reporting packages  Campuses can apply these standard practices for reporting package preparation  Listing of standard practices can be found in Chapter 7 of the GAAP Manual April 2015Year-End GAAP Training15

16. SRB – Fluctuation (Flux) Analysis Chapter 16 – GAAP Manual April 2015Year-End GAAP Training16

17. SRB Q & A Logistics April 2015Year-End GAAP Training17 Select Campus

18. SRB Q & A Logistics April 2015Year-End GAAP Training18 Select Program

19. SRB Q & A Logistics April 2015Year-End GAAP Training19 Download to Excel

20. SRB Variance Q & A- Reference April 2015Year-End GAAP Training20 http://cofulwwstm1.co.calstate.edu/tm1web/ TM1 Web August 3, 2015 - Legal Flux Information Available August 25, 2015 – Responses Required Key Dates https://csyou.calstate.edu/Employee- Resources/training/financial-services- training/Pages/tm1.aspx, select TM1 SRB Q & A Formhttps://csyou.calstate.edu/Employee- Resources/training/financial-services- training/Pages/tm1.aspx Recorded TM1 Presentation

21. SRB Legal Flux Analysis- Contacts For technical questions such as issues with access, username and password, contact: Lily Wang, lwang@calstate.edulwang@calstate.edu For all other questions regarding variance worksheets, contact: Alyssa Kanzaki, Akanzaki@calstate.eduAkanzaki@calstate.edu or Terri Williams, Tmwilliams@calstate.eduTmwilliams@calstate.edu April 2015Year-End GAAP Training21

22. www.calstate.edu April 2015Year-End GAAP Training22