THE CALIFORNIA STATE UNIVERSITY
GAAP FINANCIAL REPORTING CHECKLIST
PART A1 – TO BE PROVIDED ON THE 1ST DAY OF AUDIT FIELDWORK
CHAPTER
STATEMENT OF NET POSITION (SNP)
4 and 5
1. Amounts recorded for capital lease obligations must
equal campus originated capital leases plus capital
leases allocated from the CO. The obligations must be
classified into current and noncurrent.
NOTE: The carrying value of the asset related to the
capital lease is generally NOT the same value as the
capital lease obligation.
4 and 5
2. Amounts recorded for long-term debt obligations must
equal campus-originated debt plus debt allocated from
the CO, including any unamortized bond
premium/discount. The obligations must be classified
into current and noncurrent.
Loss on debt refunding is recorded as deferred outflows
of resources.
3
3. Due to/from other funds must be eliminated and are not
presented in the SNP.
1
4. Investments that are used for current operations should
be classified as short-term investments. The following
are generally classified as short-term investments:
 Local Agency Investment Funds (LAIF)
 Surplus Money Investment Funds (SMIF)
 Systemwide Investment Fund - Trust (SWIFT)
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STATEMENT OF NET POSITION (SNP)
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1
The following investments (including those listed
above) should be classified as other long-term
investments if:
 Restricted for withdrawal or use for other than
current operations (i.e. endowments or Perkins
loans).
 Designated or restricted for the acquisition or
construction of noncurrent assets (i.e. SCO 0576
funds).
 Designated or restricted for the liquidation of the
noncurrent portion of long-term debt.
 Restricted as to liquidity of the investments (i.e.
investments in the Common Fund).
In addition, short-term investment and other long-term
investments with restrictions (as mentioned above)
should be classified under “Restricted” net position.
See Reporting Package, Note 3.2, 3.4 and 3.5.
1
5. All demand deposits and highly liquid investments
with an original maturity date of three months or less
should be classified as cash and cash equivalents.
Uninvested funds included in SWIFT and the Common
Fund Short Term Fund should be classified as shortterm investments.
3
6. Contributions, interest income and loan cancellations
of the Perkins loan and Nursing loan programs should
be reflected as grants refundable in the SNP.
5
7. Allocations of debt (from revenue bond issuances)
from the CO that exceed capital expenditures made
from such funds should be reflected as other long-term
investments (held by CO) and be classified in the
restricted expendable-capital projects net position
category.
5
8. Excess debt service transfers made to the CO should be
reflected as short-term investments (held by CO) and
be classified in the restricted expendable-debt service
net position category. Debt service reserve transfers
made to the CO should be reflected as short-term
investments (held by CO) and be classified in the
unrestricted net position category.
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STATEMENT OF NET POSITION (SNP)
3
9. Institutional loan net position should be reflected in the
restricted for expendable-loans net position category
based on the existence of externally imposed
restrictions.
3
10. The campus’ endowments net position, owned by the
campus or its discretely presented component unit,
should be reflected in the restricted for nonexpendableendowments net position category. The related assets
should be reflected as endowment investments.
9
11. Under the campus and discretely presented component
units columns (for both GASB and FASB discretely
presented component unit), endowment investments
(separate asset line item) and endowment cash (portion
of restricted cash and cash equivalents line related to
endowments) amounts should be compared with the
restricted for nonexpendable-endowments net position
balance for reasonableness. See calculation in the
Reporting Package, Note 18.2.
9
12. Net investment in capital assets must equal the capital
assets, net balance; less related expended outstanding
debt and lease obligations. Unspent bond proceeds as
well as the portion of outstanding debt that relates to
these proceeds should be included in the restricted
expendable-capital projects net position category. See
calculation in the Reporting Package, Note 18.1.
9
13. Restricted net position categories should not be
negative. Evaluate components of net position category
balances causing the negative balance and record any
required adjustments accordingly.
3
14. Depository accounts, if applicable, should be classified
as noncurrent liabilities if deposits recorded are due in
more than one year from year-end or other than the use
for current operation (e.g. capital projects). Depository
accounts, if applicable, due within one year and use for
current operation, should be reclassified to depository
accounts, current portion.
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STATEMENT OF NET POSITION (SNP)
8 and 9
15. Leases receivable and notes receivable, current and
noncurrent (due from discretely presented component
unit) must agree to the related gross capitalized lease or
long-term debt obligations, current and noncurrent
(excluding any unamortized premium or loss) reported
on the discretely presented component unit’s financial
statements.
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DATE
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CHAPTER
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET
POSITION (SRECNP)
4
1. State appropriations, capital should agree to amounts
allocated and de-allocated by the CO. Reconciliation
must be performed for state appropriations, noncapital
(see
Chapter
4.04,
State
CO
Receivables
Appropriations). Summary schedules for both state
appropriations, capital and state appropriations,
noncapital are available on the CO website at:
http://www.calstate.edu/sfsr/gaap
4
2. Interest expense should equal the total interest payments
made on debt, capital lease obligations, and any other
applicable obligations during the year, plus the change
in accrued interest expense, including any amortization
of bond premium/discount and deferred outflows of
resources (unamortized loss on refundings) is
recognized as an adjustment to interest expense.
Note: In a debt refunding, the difference between the
reacquisition price and the net carrying amount of the
old debt (refunded debt) should be reported as a
deferred outflow of resources or a deferred inflow of
resources and recognized as a component of interest
expense in a systematic and rational manner over the
shorter of the remaining life of the old debt or the new
debt, whichever is shorter (GASB Statement 65 Items
Previously Reported as Assets and Liabilities, paragraph
6).
4
3. Interest on debt used to finance capital assets should be
recorded as interest expense.
5
4. Construction work in progress amounts allocated by the
CO that were not financed by allocated debt should be
reflected as other nonoperating revenues.
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5. Debits should not be reflected in the operating revenues
section and credits should not be reflected in the
expenses.
3
6. Endowment earnings are shown separately from
additions to permanent endowments and should be
reported under endowment income within the
nonoperating revenues category.
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STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET
POSITION
5
7. Transfers from the CO should be reclassified into the
appropriate revenue or expense line item.
5
8. Transfers made to the CO for payment of capital lease
obligations and payments made on campus-originated
capital leases should be reflected as a reduction of the
capital lease obligation (for the principal portion) and
interest on capital-related debt (for the interest portion).
5
9. Transfers made to the CO for payment of long-term debt
obligations and payments made on campus-originated
debt should be reflected as a reduction of the long-term
debt liability (for the principal portion) and interest
expense (for the interest portion).
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10. Beginning net position must agree to ending net position
per your prior year campus reporting package submitted
to the CO.
11. Ending net position must agree to net position on the
SNP.
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CHAPTER
FOOTNOTES TO THE FINANCIAL STATEMENTS
9
1. CASH, AND CASH EQUIVALENTS FOOTNOTE (FN 3.1):
The Bank of CSU – Wells Fargo Bank account should
be included as part of Bank balance at June 30, 20CY in
the cash, cash equivalents and investments footnote.
9
2. INVESTMENTS FOOTNOTE (FN 3.2): Carrying value of
current and noncurrent investments must agree to the
amount reflected on the SNP.
9
3. INVESTMENTS FOOTNOTE (FN 3.2): There should be no
new investments outside LAIF, SMIF, and SWIFT.
9
4. INVESTMENTS FOOTNOTE (FN 3.4 & 3.5): Restricted
investments (current and noncurrent) should include
unspent bond proceeds reflected in Reporting Package,
Note 18.1.
9
5. ACCOUNTS RECEIVABLE, NET FOOTNOTE (FN 4.1):
Total of amounts in the current and noncurrent columns
should agree with the related amounts in the SNP. This
footnote should include the breakout of the major
components of the accounts receivable balances. For the
“other” receivables category, the balance should be
further broken out to provide the detail of the
components of “other”.
9
6. LEASES RECEIVABLE FOOTNOTE (FN 4.2): The present
value of future minimum lease payments to be received
should agree to total current and noncurrent amounts
reflected as leases receivable on the SNP.
9
7. NOTES RECEIVABLE FOOTNOTE (FN 4.3): Current and
noncurrent amounts should agree to the related amounts
reflected as notes receivable on the SNP.
9
8. STUDENT LOANS RECEIVABLE, NET FOOTNOTE (FN
4.4): Total student loans receivable, net amount should
agree to the amount reflected as student loans
receivable, net on the SNP.
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FOOTNOTES TO THE FINANCIAL STATEMENTS
9
9. CAPITAL ASSETS, NET FOOTNOTE (FN5.1):
The beginning and ending balances must agree with
the amounts included in the preceding and current
year’s SNP, respectively. The total gross additions
(excluding transfers) should agree or reconcile with
the related amount per the Statement of Cash Flows
(SCF) in the Capital and Related Financing Activities
section and should take into account any beginning or
ending accounts payable balances related to capital
asset acquisitions. The acquisition of capital assets per
the SCF should exclude any noncash items (see
reconciliation in the Reporting Package Note 5.3 and
discussions in Chapter 6 of this manual). The total
gross additions capital assets should include
capitalized interest as reflected in Reporting Package
Note 5.4. The gross additions to accumulated
depreciation and amortization plus any noncapital
amortization expense should agree with depreciation
and amortization expense as reflected on the SRECNP
(see Reporting Package Note 5.2). The net capital
assets retirements per the capital assets footnote
should reconcile to cash proceeds from sale of capital
assets per the SCF (net capital assets retirements +/gain/(loss) +/- write-offs = cash proceeds from sale of
capital assets). Transfers of completed Construction
Work in Progress (CWIP) to the related capital assets
categories should net to zero.
9
10. CAPITALIZED LEASE OBLIGATIONS FOOTNOTE (FN
8.1): The present value of future minimum lease
payments should agree to total current and non-current
amounts reflected as capital lease obligations on the
SNP.
9
11. LONG-TERM LIABILITIES ACTIVITY FOOTNOTE (FN
8.1): Total current and noncurrent amounts outstanding
should agree to the related current and noncurrent
amounts reflected as long-term debt obligations on the
SNP.
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FOOTNOTES TO THE FINANCIAL STATEMENTS
9
12. LONG-TERM LIABILITIES ACTIVITY FOOTNOTE (FN
8.1): Total current portion of long-term debt amount
should agree to year one (i.e. 2015) of principal in the
long-term debt maturity schedule (see Reporting
Package, Note 7.3).
9
13. LONG-TERM LIABILITIES ACTIVITY FOOTNOTE (FN
8.1): The beginning and ending balances should agree
with the amounts included in the preceding and current
fiscal year’s SNP, respectively. The additions and
reductions should agree or reconcile with the related
amounts per the SCF in the Capital and Related
Financing Activities section (see reconciliations in the
Reporting Package Notes 8.2 and 8.3). The reconciling
items include noncash transactions as discussed in more
detail in Chapter 6 of this manual. The current portion
balances should agree with the related amounts on the
SNP.
9
14. COMMITMENTS AND CONTINGENCIES FOOTNOTE (FN
12): Unexpended authorized construction project
expenditures should agree with encumbrances for
authorized capital projects (Reporting Package
Note 12.1). Contingencies should agree with risks
disclosed in State Controller’s Office (SCO) Report 22,
Statement of Contingent Liabilities (Reporting Package
Note 12.2).
15. NATURAL
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CLASSIFICATION OF OPERATING EXPENSES
(FN 13):
Totals for each functional
category in the footnote must agree to the related
amounts shown on the SRECNP. Explanations for
variances above scope must be provided in the
Reporting Package Analytical SRECNP (components of
expenses by natural classification and by function for
each natural classification type).
FOOTNOTE
9
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FOOTNOTES TO THE FINANCIAL STATEMENTS
8 and 9
16. TRANSACTIONS WITH RELATED ENTITIES FOOTNOTE
(FN 14): For line items related to discretely presented
component units, amounts should agree to the
summation of the related amounts reported on the
discretely presented component unit’s audited financial
statements. Additionally, the accounts receivable
balance due from discretely presented component unit
should agree to the related amount shown in the
Reporting Package Note 4. The accounts payable
balance due to discretely presented component units
should agree to the related amount shown in the
Reporting Package Note 17. Reconciliation is needed if
there is a difference in any of the above lines.
9
17. PRIOR PERIOD ADJUSTMENTS (PPA) FOOTNOTE (FN
15):
 FN 15.1 & 15.2 of the Reporting Package must
contain prior period adjustments that are
considered as restatement of prior year financial
statements. In order to be classified as a
restatement, the prior period adjustment must be
communicated to and approved by the CO after
evaluation of the impact to the systemwide
financial statements.
 For Note 15.3 of the Reporting Package, a
separate schedule (excel file Exhibit 21 of PBC
list) must be completed which contains a
summary of prior period adjustments and
reclassifications that were corrected in the
current year financial statements which were not
considered to be material to be classified as
restatement as required in FN 15.1 and 15.2.
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FOOTNOTES TO THE FINANCIAL STATEMENTS
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18. ELIMINATION OF NONEXCHANGE TRANSACTIONS
FOOTNOTE (FN 16): Amounts in this note must agree
with the amounts shown on the SRECNP.
NOTE: In order to prepare this footnote, the campus
must first verify that all nonexchange transactions 1)
between the campus and the related discretely presented
component unit and 2) between the discretely presented
component units have been properly identified and
eliminated. This must include communicating with the
applicable discretely presented component unit’s
personnel a) to verify that all nonexchange transactions
4, 8 and 9
have in fact been captured and b) to confirm how the
related transactions were recorded in the discretely
presented component unit’s audited financial statements.
Regardless of the nature of the transaction, the campus
should not presume how a particular transaction was
recorded by the discretely presented component unit
(i.e. which financial statement line items were affected).
The campus must confirm directly with the discretely
presented component unit in order to ensure that the
proper elimination is made in the Reporting Package.
9
19. ACCOUNT PAYABLE FOOTNOTE (FN 17): Totals must
agree to amounts shown on the SNP. The amount of
accounts payable to CO should be reconciled with CO
Accounting prior to the completion of the reporting
package.
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4
FOOTNOTES TO THE FINANCIAL STATEMENTS
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20. NET POSITION FOOTNOTE (FN 18): Totals must agree to
amounts shown on the SNP.
 FN 18.1 Net investment in capital assets – This
should include the components of the net
investment in capital assets (See reconciliation in
FN 5 and 8). Add the portion of outstanding
debt that is unspent at year-end (i.e. unspent
bond proceeds), long term debt obligations
related to leases receivables and notes receivable
with discretely presented component units,
unamortized loss on debt refunding, among
others.
 FN 18.2 Restricted for nonexpendable endowments – This should include the
components of the Restricted for nonexpendable
- endowments (See reconciliation in FN 5 and 8).
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CHAPTER
SINGLE AUDIT (A-133)
15
1. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
(SEFA):
a) List the individual federal programs by federal
agency. For federal programs included in a cluster of
programs, list individual federal programs within a
cluster of program. For R&D, the total federal
awards expended should be shown either by
individual award or by federal agency and major
subdivision within the federal agency.
b) Catalog of Federal Domestic Assistance (CFDA)
numbers: Must be entered in correct numerical
format as “XX.XXX” (for example: 84.042). If the
Federal program is not listed in the CFDA or has no
CFDA number, enter the Federal Agency’s two-digit
prefix as listed in Appendix I-A of the Instructions
for Form SF-SAC. If the Federal agency is not listed
in the appendix, enter “99” for “Miscellaneous”. In
the extension, enter the contract or grant number
from the Federal agency. In rare cases where a
program does not have a CFDA number, a contract
number, or grant number, enter the Federal agency’s
two-digit prefix and in the extension enter,
“UNKNOWN”. Note that CFDA prefixes may not
always be the same as the prefixes listed in the
appendix. If an award has a CFDA number, use that
number. If the program does not have a CFDA
number, use the prefix in the appendix.
c) Program title column: Must enter full name (no
abbreviations) and as shown in the CFDA. If the
program name is not listed in the CFDA, a
description of the award recognizable by the
awarding Federal agency should be entered. The cell
should not be blank if there is an amount in the
federal expenditures column.
d) Federal expenditures column: Amounts must be
entered in whole dollars.
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SINGLE AUDIT (A-133)
15
(con’t)
e) Federal grantor agency column: Must enter full
name of agency (no abbreviations) using the listing
of federal grantor agencies (not all-inclusive listing)
provided on the CO website, when possible. The
exact name shown on the listing must be entered on
the SEFA. The cell should not be blank if there is
an amount in the federal expenditures column.
f) Pass-through agency column: Must enter full name
of agency (no abbreviations) or indicate “none”. The
cell should not be blank if there is an amount in the
federal expenditures column.
g) Pass-through entity identifying number column: If
there is a pass-through agency listed, a pass-through
entity identifying number must be entered. If there is
no pass-through agency, indicate “none” in the
column. The cell should not be blank if there is an
amount in the federal expenditures column.
h) Amounts provided to subrecipients column:
Amounts must be entered in whole dollars.
i) Separately input each ARRA grant in the SEFA by
CFDA number. Campuses need to specifically
identify all Federal ARRA grants they received by
CFDA number and by attaching the prefix “ARRA-“
to the program title column in their A-133 input or
overflow sheet of the reporting package.
9
2. For the Federal Supplemental Educational Opportunity
Grant (FSEOG), Federal Work-Study (FWS) Program,
and Federal Perkins Loan Program, the expenditure
amounts must include the administrative cost allowance
claimed or each program (see Reporting Package, A-133
Note 4).
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9
SINGLE AUDIT (A-133)
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3. FEDERAL PERKINS LOAN PROGRAM: The outstanding
balance reported in the FISAP, Part III on lines 3.0, 4.0,
5.1, 5.2, 5.3, and 5.4 (line 2.0 should not be included)
must equal the related balance recorded within student
loans receivable, net on the SNP (see Reporting
Package, A-133 Note 3, and Note 4.4).
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PART A2 – TO BE PROVIDED BY SEPTEMBER 5, 2014
CHAPTER
STATEMENT OF CASH FLOWS
6
1. Net cash provided by (used in) operating activities per
cash flows from operating activities and per the
reconciliation of net operating income (expenses) to net
cash provided by (used in) operating activities must
agree.
6
2. The difference between total state appropriations
received per the SCF and total state appropriations
revenue per the SRECNP must equal the change in state
appropriations receivable from 6-30-PY to 6-30-CY (i.e.
state appropriations revenue plus the change in state
appropriations
receivable
must
equal
state
appropriations received per the SCF).
6
3. The operating income (loss) per the SCF must agree to
operating income (loss) on the SRECNP.
6
4. The acquisition of capital assets per the SCF should
agree to total gross additions of capital assets (excluding
transfers and considering beginning and ending accounts
payable balances related to capital asset acquisitions)
per the capital assets footnote, unless there are any
noncash items, such as donations or transfers from
another entity (see reconciliation in the Reporting
Package Note 5.3). Proceeds from the sale of capital
assets per the SCF should reconcile to net capital assets
retirements per the capital assets footnote. Depreciation
and amortization per the SCF must agree to depreciation
and amortization expense on the SRECNP.
6
5. Cash at the end of the year per the SCF must equal total
cash and cash equivalents on the SNP – current and
restricted (should not include short-term or long-term
investments).
6
6. Cash inflows should be positive and cash outflows
should be negative.
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6
6
STATEMENT OF CASH FLOWS
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7. Donated capital assets (including transfers to/from the
campus and the discretely presented component unit)
should not be included in acquisitions of capital assets
in the investing section as this is a noncash item. This
should be listed separately in the supplemental schedule
of noncash transactions section (see list below).
8. List all noncash transactions within the supplemental
schedule of noncash transactions at the bottom of the
statement of cash flows (below the reconciliation of
operating loss to net cash used in operating activities).
EXAMPLES OF NONCASH TRANSACTIONS are as follows:
 Contributed/donated capital assets (including
transfers of assets between the campus and
discretely presented component unit)
 Assets acquired by capital lease
 Acquisition of capital asset through long-term debt
obligation (other than capital lease)
 Construction work in progress passed down from the
CO
 Capital asset transferred from the CO
 Change in accrued capital asset costs (purchased but
unpaid at year-end)
 Capital assets that are transferred from or paid by
the CO
 Capital assets that are purchased but unpaid at yearend (this is usually the change in accounts payable
for capital related transactions from the prior year to
the current year).
 Gifts in-kind
 Operating expenses paid through long-term debt
obligation
 Prepaid expenses paid directly through issuance of
long-term debt obligation
 Amortization of bond premium/discount
 Amortization of loss on refunding
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FOOTNOTES TO THE FINANCIAL STATEMENTS
5 and 9
1. OTHER POSTEMPLOYMENT BENEFITS (OPEB)
OBLIGATION FOOTNOTE: Amounts must agree to the
allocation schedule provided by the CO. A summary
allocation schedule for the OPEB obligation is available
on the CO website at: http://www.calstate.edu/sfsr/gaap.
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PART B –TO BE PROVIDED BY SEPTEMBER 23, 2014
CHAPTER
GENERAL
8
1. GASB and FASB discretely presented component units
should each be presented in a separate column on the
SNP and SRECNP.
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