TABLE OF CONTENTS
CHAPTER 1 – OVERVIEW
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I. History
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II. Converting from Legal Basis Accounting to GAAP
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III. Business-Type Activities Reporting Model
CHAPTER 2 – BEFORE YOU BEGIN
CHAPTER 3 – MAPPING LEGAL BASIS ACCOUNTS TO GAAP REPORTING MODEL
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Overview
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Conversion Matrices
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Matrix 1: CSU Funds Net Position Classification Table
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Matrix 2: Statement of Net Position
Mapping Legal-Basis Object Codes to GAAP-Basis Object Codes
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Matrix 3: Statement of Revenues, Expenses, and Changes in Net Position
Mapping Legal-Basis Object Codes to GAAP-Basis Object Codes
CHAPTER 4 – GAAP ADJUSTMENTS AND RECLASSIFICATIONS
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Overview
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CHAPTER 4.1 -- Beginning Trial Balance
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CHAPTER 4.2 -- Capital Assets Depreciation and Amortization
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CHAPTER 4.3 -- Accounts Payable Obligations
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CHAPTER 4.4 -- State/CO Receivables and State Appropriations
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CHAPTER 4.5 -- Fund Balance Clearing Accounts
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CHAPTER 4.6 -- Prepaid Expenses and Inventories
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CHAPTER 4.7 -- Staff and Faculty Payroll Accruals
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CHAPTER 4.8 -- Compensated Absences
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CHAPTER 4.9 – Unearned Revenues
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CHAPTER 4.10 -- Capitalized Leases
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CHAPTER 4.10A -- Capitalized Leases Auxiliary Organizations Passdown Entries
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CHAPTER 4 – GAAP ADJUSTMENTS AND RECLASSIFICATIONS (CONT.)
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CHAPTER 4.11 -- Tuition Discounting
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CHAPTER 4.11A -- Tuition Discounting Sample Worksheet
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CHAPTER 4.12 -- Pollution Remediation Obligations (GASB No. 49)
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CHAPTER 4.13 -- Other Accounting Issues
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CHAPTER 4.14 -- Revenue Management Program
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CHAPTER 4.15 -- Service Concession Arrangements (GASB No.60)
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CHAPTER 4.16 -- Financial Reporting Entity (GASB No. 61)
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CHAPTER 4.17 -- Deferred Outflows of Resources and Deferred Inflows of Resources and
Net Position (GASB No. 63)
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CHAPTER 4.18 -- Early Start Program Waiver Template
CHAPTER 5 – ALLOCATIONS FROM THE OFFICE OF THE CHANCELLOR
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Overview
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CHAPTER 5.1 -- Construction Work in Progress (Non-Delegated)
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CHAPTER 5.2 -- Completed Construction Projects (Non-Delegated)
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CHAPTER 5.3 -- Revenue Bond Anticipation Notes (BAN) and Systemwide Revenue
Bonds (SRB)
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CHAPTER 5.4 -- Not Used
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CHAPTER 5.5 -- Not Used
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CHAPTER 5.6 -- Other Postemployment Benefits Obligation
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CHAPTER 5.7 -- Capitalized Interest
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CHAPTER 5.8 -- Passdown Entries and Schedules from the CO
CHAPTER 6 – STATEMENT OF CASH FLOWS
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Overview
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A Step By Step Guide to Preparing a Direct Method Statement of Cash Flows
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Sample Cash Flows Worksheets
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CHAPTER 7 – NEW GASB STANDARDS IMPLEMENTATION TOOLS
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Overview
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Tools Related to Pollution Remediation Obligations (GASB No. 49)
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Tools Related to Service Concession Arrangements (GASB No.60)
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Tools Related to Financial Reporting Entity (GASB No. 61)
CHAPTER 8 – DISCRETELY PRESENTED COMPONENTS UNITS
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Overview
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Attachments
CHAPTER 9 – PREPARING FOR THE FINANCIAL STATEMENTS AUDIT
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Overview
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Comprehensive Analytical Review Scope
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KPMG Engagement Team Phone List
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Prepared by Client List for Campuses and CO
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Prepared by Client List for Systemwide
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Exhibits
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Queries/Reports
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Reporting Package Template
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TM1 FAQs
CHAPTER 10 – GAAP PREPARATION CHECKLIST
CHAPTER 11 – GAAP FINANCIAL REPORTING CHECKLIST
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GAAP Financial Reporting Checklist
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GAAP Data Integrity Form
CHAPTER 12 – NCAA AUP Requirement
CHAPTER 13 – CAPITAL ASSETS GUIDE
CHAPTER 14 – GASB UPDATES AND OTHER INFORMATION
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CHAPTER 15 – PREPARING FOR THE A-133 SINGLE AUDIT
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Overview/Scope
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Prepared by Client List for Single Audit A-133
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Exhibits
CHAPTER 16 – SYSTEMWIDE REVENUE BONDS (SRB) AUDIT REQUIREMENTS
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Overview
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Prepared by Client List for SRB
CHAPTER 17 – IT AUDIT
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Overview
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IT Audit Timeline
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Prepared by Client List for IT
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KPMG IT Audit Contact List
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Prior Year Deficiencies and Root Cause
CHAPTER 18 – SCO GAAP SUBMISSION
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Overview
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Templates
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