The California State University
GAAP Reporting Manual
June 2011
CHAPTER 9 – INDEX
Sample Schedules – Financial Statement Audit
Cross
Exhibit Reference to
Number
PBC List
Schedule
1
46
Cash Leadsheet (Required Format)
2
53
Rollforward of Investments
3a & 3b
58
Reconciliation of State Appropriations Receivable to SCO Tab
Run Report and SAM 99
4
66
Allowance for Doubtful Accounts Leadsheet
5
65
Policy on Allowance for Doubtful Accounts
6
69
Leases Receivable Leadsheet
7
79 and 90
Prepaid Expenses and Other Current Assets Leadsheet
8
72
Student Loans Receivable Leadsheet
9
80
Capital Assets Rollforward Leadsheet – Interim (Required
Format)
10
96
Accrued Salaries and Benefits Payable Leadsheet
11
101
Deferred Revenue Leadsheet
12
103
Deferred Fees Calculation/ Reasonableness Test (SRB Required
Format)
13
107 and 108
Lease Obligations Leadsheet (Capital and Operating) – Future
Minimum Rent Schedule
14
117
Other Liabilities Leadsheet
15
127
Student Tuition and Fees Calculation/ Reasonableness Test
16
133
Sales and Services of Auxiliary Enterprises Leadsheet (SRB
Required Format)
17
134
Other Operating Revenues Leadsheet
18
54
Investment Income, Net Leadsheet (SRB Required Format)
19
135
Other Nonoperating Revenues (Expenses), Net Leadsheet
20
99
Salaries and Benefits Expense Leadsheet (Required Format)
21
7
Reporting Package Note 15.3 (Summary of Prior Period Audit
Differences/ Adjustments and Prior Period Reclassifications)
22
41
Employee Turnover Statistics
Last Revised April 11, 2011
9-13
Sample Schedules – Single Audit (A-133)
YES, A-133
G1
Schedule of Expenditures of Federal Awards
23
G4
Reconciliation of Schedule of Expenditures of Federal
Awards
24 - Word doc
G2
Single Audit Risk Assessment Questionnaire
40 – Word doc
FA19
Direct Loan Confirmation Letter
41 – Word doc
FA20
Direct Loan Password Notification Letter
42 – Excel file
FA21
Direct Loan Confirmation Letter Sample Format
43 – Not use
Not use
Not use
SRB Required Schedules (Also See Chapter 16)
32 - Excel file
55
Legal to GAAP Rollforward of SWIFT Investments
Schedule (SRB Required Format)
33 – Excel file
126
Tuition and Fees Leadsheet (SRB Required Format)
34 - Excel file
143
Legal Balances Fluctuation Analysis (SRB Required
Format)
35 – Word doc
and Excel file
144
GAAP Adjusting Entries Query
45 –Excel file
145
Sample Liability Leadsheet (SRB Required Format)
15
Tax Questionnaires (Campus)
Other Schedules
36
Prepared by Client (PBC) Lists
25 - Separate
Excel file
Financial Statement Audit – PBC List
26 – Separate
Excel file
Single Audit (A-133) – PBC List
44 – Separate
Excel file
SRB Audit – PBC List
NOTE: Additional sample schedules will be posted to the Chancellor’s Office website at
http://www.calstate.edu/sfsr/gaap/.
Last revised April 11, 2011
9-14