Note: All files are (.pdf) unless specified

GAAP Manual Single Print File

• Cover
• CSU Timeline - Revised 10/27/11
• KPMG Team Phone List Finance - Revised 6/23/11
• KPMG Team Phone List Single Audit (A133)
• Scope
• Table of Contents

Chapter 1

• Overview

Chapter 2

• Before You Begin

Chapter 3

• Major Changes
• Account Mapping
• Matrix 1.0 (.xls)
• Matrix 2.1 (.xls)
• Matrix 2.2 (.xls)
• Matrix 3.1 (.xls) - Revised 7/20/11
• Matrix 3.2 (.xls) - Revised 8/23/11

Chapter 4

• Major Changes
• Overview
• 4.01 - Beginning Trial Balance
• 4.02 - Capital Assets Depreciation and Amortization
• 4.03 - Accounts Payable Obligations
• 4.04 - State CO Receivables Appropriations
• 4.05 - Fund Balance Clearing
• 4.06 - Prepaid Expenses and Inventories
• 4.07 - Payroll Accruals
• 4.08 - Compensated Absences - Revised 8/2/11
• 4.09 - Deferred Revenues
• 4.10 - Capitalized Leases
• 4.11 - Tuition Discounting
• 4.11 - Tuition Discounting Example (.xls)
• 4.12 - Pollution Remediation Obligations
• 4.13 - Other Accounting Issues
• 4.14 - Revenue Management Program (RMP) - Revised 5/27/11

Chapter 5

• Major Changes
• Passdown From CO

Chapter 6

• Statement of Cashflows
• Statement of Cashflows Workbook (.xls)

Chapter 7

• Major Changes
• 7.0 MDA Discussion and Analysis
• 7.1 MDA Guide
• 7.2 MDA SW Policy Change MDA Impact

Chapter 8

• Major Changes
• Auxiliary Organization Overview
• EVC Memo
• Attachments
  • A - Inclusion of Auxiliary Organization (.doc)
  • A1 - Supplementary Template (.xls)
  • B - IPEDS Instruction
  • C - Education Code
  • D - Endowment GASB
  • E - Endowment FASB
  • F - Pledge Reporting Guidelines
  • G - Fair Value Measurement Disclosure FASB

Chapter 9

• Major Changes
• 9.00 - Overview
• 9.00 - Table of Contents
• 9.1 Index
• Exhibits
  • 1-23 Sample Schedules Leadsheets (.xls) - revised 8-19-11
  • 24 - Single Audit Questionnaire (.doc)
  • 25 - PBC List A (.xls) - Revised 7-14-11
  • 25 - PBC List B (.xls) - Revised 7-14-11
  • 25 - PBC List C (.xls) - Revised 7-14-11
  • 26 - A-133 PBC (.xls) - Revised 8-15-11
  • 27 - Sample Flux Analysis (.doc)
  • 28 - Sample Non-GAAP Policies
  • 29 - CMP CSU GAP Ledger Comparison
  • 30 - Sample Search for Unrecorded Liabilities
  • 31 - Sample Leadsheet Interest Expenses (.xls)
  • 32 - Sample SRB Leadsheet SWIFT Investments (.xls)
  • 33 - Sample SRB Leadsheet Tuition Fees (.xls)
  • 35 - Sample Query SRB GAAP Adjusting Entries
  • 36 - Tax Questionnaire CSU Campuses - Revised 9-19-11(.xls)
  • 37 - GASB 49 Questionnaire (.doc)
  • 38 - GASB 51 Questionnaire (.doc) - Revised 6-23-11
  • 39 - GASB 53 Survey (.xls)
  • 40 - DLS Confirmation Letter (.doc)
  • 41 - DLS Password Notification Letter (.doc)
  • 42 - DLS Confirmation Letter Sample Format
  • 44 - SRB PBC List (.xls)
  • 45 - Sample SRB Liability Leadsheet (.xls)
• Reporting Package Template (.xls)

Chapter 10

• Major Changes
• GAAP Preparation Checklist (.xls)

Chapter 11

• GAAP Financial Reporting Checklist

Chapter 12

• Major Changes
• Preparation of Campus Standalones

Chapter 13

• Major Changes
• Capital Assets Guide

Chapter 14

• Major Changes
• Updates and Other Information

Chapter 15

• Major Changes
• Preparing for an A-133 Audit
• Exhibit
  • 23 - SEFA Reconciliation (.xls)
  • 24 - Single Audit Risk Assessment Questionnaire (.doc)
  • 26 - A-133 PBC Lists (.xls) - Revised 8-15-11
  • 40 - DLS Confirmation Letter (.doc)
  • 41 - DLS Password Notification Letter (.doc)
  • 42 - DLS Confirmation Letter Sample Format
• Attachments
  • 1 – Sample Query for ARRA2 in PeopleSoft HR
  • 2 – Sample Query for ARRA2 in PeopleSoft Finance
  • 3 – Sample Query for ARRA4 – Payroll by CSU Fund
  • 4 – Instructions for ARRA7 - Payment History Screens in PIMS

Chapter 16

• Major Changes
• SRB Requirements - Revised 9-12-11
• Exhibits
  • 12 - Sample SRB Leadsheet Deferred Fees (.xls)
• 16 - Sample SRB Leadsheet Sales Services Auxiliary Enterprises (.xls)
• 18 - Sample SRB Leadsheet Investment Income (.xls)
• 32 - Sample SRB Leadsheet SWIFT Investments (.xls)
• 33 - Sample SRB Leadsheet Tuition Fees (.xls)
• 35 - Sample Query SRB GAAP Adjusting Entries
• 44 - SRB PBC List (.xls)
• 45 - Sample SRB Liability (.xls)

Chapter 18

• SCO GAAP Submission Summary (.doc)
• Template - Cash Flow Breakdown (Reference Only) (.xls)
• Template - FA Net of Related Debt (.xls)
• Template - FA Reconciliation and Depreciation Expense (.xls)
• Template - Legal to GAAP Reconciliation (.xls)
• Template - Reconciliation of Due From and To (.xls)
• Template - Reconciliation of Transfers (.xls)