Required SCO Reports
Year End SCO Report Requirements from a CSU Perspective
Agenda
 Required SCO Reports
 Important Dates for Year
End Files and Documents
 Report Submission and
Compliance
 SCO and CSU Contacts and
Resources
 Submission of GAAP
Adjustments
 Discussion and Questions
Required SCO Reports
List of Required SCO Reports for Year End
 Report 1 - Report of Accruals to Controller’s Accounts
 Report 2 - Accrual Worksheet
 Report 3 - Adjustments to Controller’s Accounts
 Report 4 - Statement of Revenue
 Report 5 - Final Reconciliation of Controller’s Accounts
with Final Budget Report
 Report 7 - Pre-Closing Trial Balances
 Report 8 - Post-Closing Trial Balances
 Report 9 – Analysis of Change in Fund Balance (Statement of Operations)
 Report 14 - Report of Bank/Savings and Loan Association Accounts Outside
of the Treasury System
 Report 15 - Reconciliation of Agency Accounts with
Transactions per State Controller
 Report 18 - Statement of Changes in General Fixed Assets
 Report 19 - Statement of General Fixed Assets
 Report 20 - Statement of Financial Condition
 Report 22 - Statement of Contingent Liabilities
Required SCO Reports
How Does the CSU meet the SCO’s Year End
Report Requirements (legal basis)
– Campus SAM 99 Electronic File
 Created in PeopleSoft
 FTP’d to the SCO when FIRMS submission is
accepted by the CSU CO
– Campus Hardcopy Report Package
 Created manually
 Templates and Forms are available on line
 Mailed or Hand delivered to the SCO
– Systemwide Reports by State Fund for Nongovernmental Cost Funds
 Prepared manually from FIRMS database by the CO
Required SCO Reports
SAM 99 File
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Satisfies these SCO Report Requirements for
Governmental Cost Funds & G.O. Bond Funds
Report 1 - Report of Accruals to Controller’s Accounts
Report 2 - Accrual Worksheet
Report 4 - Statement of Revenue
Report 5 - Final Reconciliation of Controller’s Accounts
with Final Budget Report
Report 7 - Pre-Closing Trial Balance
Report 8 - Post-Closing Trial Balance
Report 15 - Reconciliation of Agency Accounts with
Transactions per State Controller
Required SCO Reports
SAM 99 File
Created in PeopleSoft Each Campus has a unique File Name
Required SCO Reports
SAM 99 File
General Fund should have NO ACCRUALS
Required SCO Reports
SAM 99 File
General Fund should have NO ACCRUALS
Operating Expenditures DR = Fund Balance Clearing CR
Required SCO Reports
SAM 99 File
FTP’d to Teale Data Center/SCO when
FIRMS is accepted by the CSU CO
Required SCO Reports
SAM 99 File
Reminders:
• Do test submissions, May 1 – June 27
• Send a notice of submission to the SCO
using the specified format.
• Make sure you have received an e-mail
acknowledgment of a clean submission
from the SCO.
• Coordinate with the SCO first before
resubmitting production file.
Required SCO Reports
Hard Copy Report Package
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Certification Letter
Report Table of Contents
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Report 3 - Adjustments to Controller’s Accounts - by state fund if needed
Report 14 - Report of Bank/Savings and Loan Association
Accounts Outside of the Treasury System – all funds
Report 18 - Statement of Changes in General Fixed Assets by funding
source
Report 19 - Statement of General Fixed Assets – all funding sources
Report 22 - Statement of Contingent Liabilities - by state fund if needed
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For Campuses that have SCO Funds 0890 and 0942
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Report 7 - Pre-Closing Trial Balances
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Report 8 - Post-Closing Trial Balances
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same as SAM 7 Pre Close
same as SAM 7 Post Close
Report 9 - Analysis of Change in Fund Balance (Statement of
Operations)
Report 20 - Statement of Financial Condition
Required SCO Reports
Report 3 Adjustments to Controller’s Accounts
Required SCO Reports
Report 3
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If needed, submit on Controller's special computer
printout (State Form 576) which is mailed to campuses
A summary statement by appropriation and program
must be prepared
The adjustments are to be numbered
These numbers will correspond to an attachment which
gives a brief explanation of the reason for each
adjustment
This explanation must disclose the reason or nature of
the error; not just a restatement of the correction
Do not submit letters to the Controller's Office which
have been written about these adjustments
Required SCO Reports
Report 14 Report of Bank and/or Savings
Accounts Outside of the State Treasury System
This report will be required of all State agencies. If no account exists, submit report noted "No
accounts outside State Treasury." Any account in which State money is deposited, as defined by
Government Code 16305.2, and which is not in the centralized State Treasury system will be included
in this report.
STA TE OF CA LIFORNIA
REPORT OF BANK/SAVINGS AND
LOAN ASSOCIATION ACCOUNT
OUTSIDE THE TREASURY SYSTEM
(1) Account title and num ber appearing on
bank/s avings and loan s tatem ent.
(2) State type of account (s avings , checking,
certificate of depos it, etc.).
STD. 445 (REV . 6-98)
Please return to:
State Treasurer's Office
Securities Clearance Section
P.O. Box 942809
Sacramento, CA 94209-0001
(5) Date of Department of Finance approval (Govt.
Code 16305.3) or citation if authorized by s tatute.
(6) Book balance of account as of June 30.
(3) Brief des cription and purpos e of account.
(4) Nam e and addres s of depos itory and branch.
DEPA RTM ENT NA M E A ND A DDRESS
FOR FISCA L Y EA R ENDED
California Maritime Academy - 6752
(1)
ACCOUNT TITLE AND NUM BER
Federal Perkins Loan Account
California Maritim e Academ y
9429900096
PO Box 1392, Vallejo, CA 94590-0644
(2)
ACCOUNT TYPE
Checking
(3)
PURPOSE
June 30, 2006
(4)
BANK/SAVINGS & LOAN
Trans fer funds for
inves tm ent
Firs t Bank of Calif. - Vallejo
116 Springs towne Center
Vallejo, CA 94591
Credit Card Depos its
Union Bank
Governm ent Services
PO Box 7104
San Francis co, CA 94120-7104
(5)
(6)
AUTHORITY
BALANCE
Title 34, Code of
Federal Regulations
$71,957.73
California Maritim e Academ y
7020012948
Zero Balance
Account
California Maritim e Academ y
Total Return
Inves tm ent
Met Wes t
Title 5 Education Code
11440 San Vicente Bl., 3rd Fl.
Section 89721
Los Angeles , CA 90049
$565,986.95
California Maritim e Academ y
Sub Account 200220
Short Term
Account
Inves tm ent
Met Wes t
Title 5 Education Code
11440 San Vicente Bl., 3rd Fl.
Section 89721
Los Angeles , CA 90049
$116,199.24
California Maritim e Academ y
1436-9-80713
Zero Balance
Account
Sub Account 200220
DOF Approval
03/08/96
$0.00
Bank of Am erica
DOF Approval
$0.00
Governm ent Services #1436
04/06/99
555 Capitol Mall, Ste. 265
Sacram ento, CA 94814
I certify (or declare) under penalty of perjury that the foregoing is true and correct and that I have not violated any of the provisions of Article 4, Chapter 1,
SIGNA TURE
FFELP Program
TYP E OR P RINT NA M E A ND TITLE
TELEP HONE NUM B ER
Mark Nickers on, Vice Pres ident Bus ines s Affairs
(707) 654-1038
DA TE SIGNED
07/23/2006
Required SCO Reports
Report 14
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Instructions are included on the form
Include campus agency number and name
Include Zero Balance Accounts
Report 14 is a summary of 14C which is submitted to the
CSU CO
 Be sure to include Wells Fargo and US Bank (SWIFT)
 “Authority” Column
– Cite the specific State Code or DOF approval date
– All citations will be verified/audited
– Education Code Section 89721
 “Purpose” Column
– Provide detailed information to support authority for account
– WFB Purpose - Deposit and Disbursement
– US Bank Purpose - Investment
Required SCO Reports
Report 18 Statement of Changes in General Fixed Assets
Required SCO Reports
Report 18
 A separate report must be prepared for each fund.
 Beginning balances must agree with the previous year's ending
balances.
 A footnote must be provided if an adjustment to the beginning
balance is needed, refer to report instructions for further details.
 Ending asset balances are debit amounts and ending accumulated
depreciation amounts are credit balances.
 Additional information regarding reports 18 and 19 are contained in
the Year End Reporting Instructions section 5 part D.
Required SCO Reports
Report 19 Statement of General Fixed Assets
Required SCO Reports
Report 19
 Total of all general fixed assets of the agency must be reflected in the
report
 Ending balance must agree with the total ending balances on Report
No. 18
 Additional information regarding reports 18 and 19 are contained in
the Year End Reporting Instructions section 5 part D
Required SCO Reports
Reports 18 and 19
Additional Information
Year End Reporting
Instructions
on CO SFSR Web Site
Required SCO Reports
Report 22 Statement of Contingent Liabilities
 Campuses must report contingencies for Federal audit exceptions,
other audit exceptions and pending litigation.
 Amounts on this report are not reflected in any general ledger
accounts.
Required SCO Reports
RMP’s Impact on SCO Reporting
 We must still comply with Year End SCO Report Requirements.
 More and more activity will move to state fund 0948 (except the G.O.
capital outlay funds).
 SAM99 General Fund
– There should be No Accruals in General Fund.
Important Dates:
Information from the SCO
Date
Files from SCO to CSU
April 28, 2008
Prior Year Accrual Summary
Load into PS as soon as it’s available
Check “Accr Rev Tape” box on
SAM99 Run Control
Run SAM99 with “Accr Rev Tape” box
checked thru year end
June 27, 2008 *
June Pay File
July 3, 2008 *
June SAM99 File
* Anticipated Dates
Important Dates: CSU to
SCO
Date
June 13, 2008
Files/Documents from CSU to
SCO
PFA’s and Claims RECEIVED by
the SCO on or before this date
will be processed for 07/08.
Important Dates: CSU to
SCO
Year End Reports - SCO Due Dates
 General Fund: July 31, 2008
 CSU Perspective SAM99 File
 Submit your SAM99 file to the SCO after your FIRMS
submission has been accepted by the CSU CO on or
before July 15, 2008
– Electronic Submission of your SAM99 File satisfies
most reporting requirements for Governmental Funds
– Files are considered “Received” by the SCO when
they are readable and able to be downloaded into the
SCO’s systems
Important Dates: CSU to
SCO
Year End Reports - SCO Due Dates
 Other funds/reports: August 20, 2008
 CSU Perspective Hardcopy Report
Package
 Submit your Hardcopy Report Package - before July 31,
2008 (CO may need the information for consolidation)
 Recommended CSU Strategy…
 Follow the CSU Year End Check List - Campus
Management reviews this information before you
submit your FIRMS file to the CO
 Assemble the final package and submit shortly
thereafter - ahead of SCO deadline
Summary of Due Dates
CSU Year-end Reporting Schedule, 2008
Requirements for the University
Report Description
FIRMS submission, 4th Qtr, Pre and Post
SAM 99 and other reports to the SCO
GAAP adjustments for the SCO (submitted to the CO)
GAAP reporting package
FIRMS GAAP submission, final version
Due Date
07/15/08
07/31/08
08/22/08
10/16/08
12/01/08
Requirements for Auxiliary Organizations
Report Description
FIRMS submission, legal basis
Audited financial statements with supplementary Schedules
IPEDS data submission, GAAP basis
Due Date
07/31/08
09/30/08
10/31/08
Report Submission
SAM99 Electronic Submission
FTP Setup - Each campus has its own UserID
Report Submission
SAM99 Electronic Submission
FTP Setup - Each campus has its own Remote Site Folder
Report Submission
SAM99 Electronic Submission
FTP Setup - site recfm=fb lrecl=202 blksize=20200 retpd=5
Report Submission
SAM99 Electronic Submission
When your SAM99 is FTP’d to the SCO/Teale
Data Center, notify these individuals/entities via
email:
– Rod Renteria
 rrenteria@sco.ca.gov
– Esther Setser
 esetser@sco.ca.gov
– Carl Walker
 cwalker@sco.ca.gov
– Martin Raygoza
 mraygoza@sco.ca.gov
– DGFIN@sco.ca.gov
– FCPROD@sco.ca.gov
– FSSR@calstate.edu
Report Submission
SAM99 Electronic Submission
Your email message must include these elements:
 Email Subject must state
– SAM99 SUBMISSION FOR AGENCY ####
Body of the email must include
 Agency Name and Number
 Campus Contact Name, Email address and Phone
Number
 SAM99 File Data
– Data File Name
 In this format - FISCAL.MMDDYYA.AGYACR
 MMDDYY represents the date you are sending the file to the
SCO
– Proof Total From the SAM99 printed report
– Record Count From the SAM99 printed report
Report Submission
SAM99 Electronic Submission
Example - Notification email
Report Submission
Hardcopy Report Package Submission to SCO
Mail to:
State Controller’s Office
Division of Accounting and Reporting
State Government Reports
PO Box 942850
Sacramento, CA 94250-5875
Hand Deliver to:
State Controller’s Office
Division of Accounting and Reporting
State Government Reporting
3301 C Street, Suite 700
Sacramento, CA 95816-3301
Report Submission
Hardcopy Report Package Submission
When you prepare your Hardcopy Report
Package…
Be sure to follow Report Package Guidelines
 Report Binding
 Table of Contents and Page Numbering
 Certification Letter
 Font Size
 Prescribed presentation of transaction amounts,
State GL’s and Debits and Credits
Report Submission
Hardcopy Report Package Submission
Report Package Guidelines, Detailed Instructions,
Checklist, Certification Letter and Table of Contents
templates as well as most Report Forms and prototypes
can be found at…
http://www.calstate.edu/SFSR/Y-E-R_Instructions/YearEnd.shtml
Compliance
 If you cannot comply with due dates,
contact:
– Martin Raygoza 916-323-8754
– Sedong John 562-951-4577
 Revisions to Y/E reports should be submitted
by September 30, 2008
– After this date, please contact:
– Jocelyn Roubique, 916-322-4671
 NOTE: Revisions should be sent on a
hardcopy Report 1 or Report 3, not a new
SAM99
SCO Contacts and
Resources
 Section Manager
– Jocelyn Roubique
 jroubique@sco.ca.gov
 916 322-4671
 Other SCO-CSU Staff
– Carlos Diaz, Supervisor
 cdiaz@sco.ca.gov
 916 324-4582
– Martin Raygoza
 mragoza@sco.ca.gov
 916 323-8754
– http://www.sco.ca.gov/ard/state/
CSU Contacts and
Resources
 Chancellor’s Office
– Roberta McNiel
 rmcniel@calstate.edu
 562 951-4668
SAM99 FTP Issues
 Lorissa Cheney
– lcheney@calstate.edu
– 562 951-4626
– http://www.calstate.edu/sfsr/
 Finance User Group (FUG) Year End Conference Calls
– Every Friday 11:00A to 1:00P Beginning June 20,
2008
Submission of SCO GAAP
Adjustments
 Reminders about SCO GAAP Adjustments:
– A template will soon be provided.
– GAAP adjustments submitted to the SCO are
adjustments to the current year legal-basis
amounts in order to arrive at the GAAP-basis
amounts.
– Do not worry about reversal of prior year GAAP
accruals included in last year’s GAAP
adjustments to the SCO. The SCO will do the
reversal.
Discussion and Questions
 Discussion
 Questions
 Ideas
Have a Great Year End!