THE CALIFORNIA STATE UNIVERSITY
Office of the Chancellor
400 Golden Shore Drive
Long Beach, California 90802-4275
Code: C 93-11
Date: June 14, 1993
To: Vice Presidents for Administration
RESPONSE DUE 8/10/93
From: Mary N. Garretson
CSU Controller's Office
Subject: Revenue Bond Program - Audit 92/93
The annual audit for the California State University Revenue Bond
Program is being conducted by Simpson & Simpson. The purpose of this
memo is to notify the campuses of the information that Simpson & Simpson
will need for the audit.
The attachment to this memorandum contains the information that is
required for this audit. With the exception of Item #6, campuses should
send this information to the CSU Controller's Office by August 10.
Campuses should also retain copies for use during the audit.
Simpson & Simpson will be conducting on-campus reviews at some
campuses. These campuses have received a separate letter scheduling
the visit dates and have designated their audit coordinators. The bulk of
the audit is performed at the Chancellor's Office and the campus audit time
is usually only a few days.
Simpson & Simpson has requested that the remaining campuses
designate one contact person for each campus. All questions will be
directed to that individual.
- Presidents (without attachment)
- Business Managers
- Financial Managers
- Accounting Officers
- Chancellor's Office Staff (without attachment)
- Simpson & Simpson
CAMPUS INFORMATION FOR REVENUE BOND PROGRAM AUDIT
The following information is required by the Revenue Bond Program auditors to
complete the fiscal year 92/93 audit:
- Fiscal Year 1992/93
- Parking decal reconciliations as of 6/30/93.
- Class schedules - one for each session - quarter/semester/summer, etc.
- Housing Accounts Receivable Aging Report as of 6/30/93.
- Calculation of Allowance for uncollectibles at 6/30/93.
- Bank reconciliation as of 6/30/93. Include a list of outstanding checks
and an explanation of reconciling items.
- Claim reconciliation (Job APJ 006)
- July reconciliation - submit by August 17
- August reconciliation - submit by September 18
- Documentation to support cash-in-transit as of 6/30/93.
- Campus contact for Revenue Bond Program audit questions:
- Phone # ( )