Exhibit 29 Trial Balance for Campus/Legal/GAAP Ledgers
TRIAL BALANCE FOR CAMPUS/LEGAL/GAAP LEDGERS
PBC ITEM #2
Requires each campus to provide a comparison of the CMP/CSU/GAP business unit ledger
balances for periods 1-12 to ensure population of data is complete in the GAP Ledger. All three
ledgers (CMP, CSU and GAP) should have the same balance for each natural classification.
CMS has developed a baseline report across CSU to meet this external audit Prepared by Client
request.
Effective FY 2011-12, the CMP/CSU/GAP Ledger Comparison report will be produced and
provided by the Chancellor’s Office for each campus, and then posted to the PBC SharePoint
site. It is the responsibility of the campus to review this report and reconcile any differences
between ledgers.
Following is a user guide on how to run this report:
1. CMP/CSU/GAP LEDGER COMPARISON (GL09012)
1.1 OVERVIEW
As part of the external audit, each campus is required to provide a comparison of the
CMP/CSU/GAP business unit ledger balances for periods 1-12. The purpose of this
requirement is to prove that the derived GAAP ledger data includes the entire population
of current year activities. All 3 ledgers (CMP, CSU and GAP) should have the same
balance for each natural classification.
A custom Run Control page and SQR process (CSUGL012) is used to generate the
report, which extracts the information from the PS_LEDGER table. The format of the
file has been defaulted to “PDF”.
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Exhibit 29 Trial Balance for Campus/Legal/GAAP Ledgers
1.2 RUNNING THE REPORT
CMP/CSU/GAP Ledger Comparison Run Control Page
Navigation: CSU State & SW Reporting >Campus Reports >CMP/CSU/GAP Ledger
Comparison
Screenshot
Processing Steps
1. Create a Run Control or Search for an existing one to use.
The CMP/CSU/GAP Ledger Comparison page will appear.
 CMP Bus Unit: Enter the Campus Business Unit. Required field.
 CSU Bus Unit: Enter the Legal Business Unit. Required field.
 GAP Bus Unit: Enter the GAP Business Unit. Required field.
 Fiscal Year: Enter the Fiscal Year to run this report for. Required field.
 From Period/To Period: Enter the From and To Accounting Period(s) range.
 CSU Natural Class Range: Enter the appropriate From / Thru range.
2. Run report and go to process monitor to View/Print Report.
1.3 REPORT EXAMPLE
Click on the icon to review a report example
Adobe Acrobat
Document
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Exhibit 29 Trial Balance for Campus/Legal/GAAP Ledgers
1.4 COMMON VARIANCES
 Report picked up GAAP manual adjustments. A period other than 998 was used. (i.e.
used period 12 for a period 998 manual adjustment).
 Report picked up AM entries. Did not change AM (Asset Management) periods from
1-12 to 901-912 during the AM journal generate process in xxGAP.
 GAAP Override will create a difference. Explainable difference and no GAAP
reclassification entry needed.
 Differences between xxCMP/xxCSU to xxGAP due to changes in mapping during the
year, and the campus derived monthly. Before to one GAAP account and after to
another GAAP account. Explainable difference, but need GAAP reclassification
entry.
To mitigate the variances, campus should run and review report as soon as derivation to
GAAP is completed at year-end.
Here are delivered queries to help identify issues:
 CSU_GL_JRNL_ENTRY_AUDIT_xxGAP query to identify accounting periods
issue
Correct
Incorrect
Incorrect

CSU_GAAP_OVERRIDE_2 query to review chartfields that have been assigned
override values for GAAP derivation.

CSU_GAAP_AAT_MAPPING_CHANGES query to help identify which FIRMS
object codes have been remapped.
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