THE CALIFORNIA STATE UNIVERSITY
Office of the Chancellor
400 Golden Shore Drive
Long Beach, California 90802-4275
(310) 951-4610

Code:  C 93-11

Date:  June 14, 1993

To: Vice Presidents for Administration
RESPONSE DUE 8/10/93

From:  Mary N. Garretson
        Controller
        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.

MNG:df:BndAdt92/93CmpsLtr

Attachment
Distribution:

Presidents (without attachment)
Business Managers
Financial Managers
Accounting Officers
Chancellor's Office Staff (without attachment)
Simpson & Simpson

ATTACHMENT A
C 93-11



CAMPUS INFORMATION FOR REVENUE BOND PROGRAM AUDIT
Fiscal Year 1992/93


The following information is required by the Revenue Bond Program auditors to 
complete the fiscal year 92/93 audit:

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:
Name:
Title:
Phone #  (   )