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CHAPTER 7
YEAR-END SYSTEM (YES) REPORTING PACKAGE
OVERVIEW
The YES reporting package is a comprehensive financial statements template using TM1
application database for data collection. It consists primarily of input sheets for the basic
financial statements and underlying footnotes for both campuses and discretely presented
component units. It is the responsibility of campuses and discretely presented component units to
work together in order to meet the deadlines associated with the reporting package. Refer to the
audit master timeline in the SFSR website http://www.calstate.edu/SFSR/Workshops/index.shtml
for detailed information and deadlines.
The primary purposes of completing the TM1 YES reporting package are:
 To gather financial information from all campuses and discretely presented component units
including the Office of the Chancellor (CO) for the preparation and consolidation of the
annual California State University’s (CSU) financial statements.
 To gather information for the purposes of preparation and consolidation of the Schedule of
Expenditures Federal Awards (SEFA) for the CSU Single Audit report.
 To satisfy the Prepared by Client (PBC) requirement for the financial statement audit.
ACCESSIBILITY
Access to YES is through the web at TM1 Web (9.5.2). The accessibility of YES is limited to a
number and type of users. Campus GAAP coordinators are the primary users of the YES web,
which includes the discretely presented component units information. It is the responsibility of
the campuses to work with their campus discretely presented component units to obtain
information needed to complete the input sheets of the reporting package. If a campus GAAP
coordinator needs to obtain access to YES, an email request to add a GAAP coordinator from
their manager must be sent to SFSR_GAAP@calstate.edu. The number of users per campus is
limited to 3-5, depending on the size of the campus. Once access is granted, an email notification
to the new user will be sent with the necessary information to access YES.
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LOGISTICS OF THE REPORTING PACKAGE SUBMISSION
The campus reporting package is uploaded by the SFSR in the PBC SharePoint
https://csyou.calstate.edu/groups/fsaudit/PBC%20FY%2020142015/Forms/AllItems.aspx
to
satisfy the requirement for systemwide PBC001 in Chapter 9.5 for the campuses. As the financial
information is available at different times, the reporting packages are submitted in phases (i.e.
versions 1, 2, and 3). In order to facilitate a smooth reporting, below are the steps taken by the
campuses, SFSR, and the Management and Accounting Practice Office (MAPO) teams. The due
dates for the reporting package submissions are included in the master audit timeline.
The flow chart below illustrates the logistics.
START
TM1 reporting package is
completed by campus
If SFSR finds TM1 and CFS
SNP and SRECNP to agree,
SFSR runs campus TM1
reporting package and
uploads to PBC Sharepoint
(no further action)
If TM1 and CFS SNP and
SRECNP do not agree,
campus is notified to fix
either TM1 or CFS and
MAPO unlocks TM1 upon
request, if needed
Campus to email SFSR,
whether or not TM1
reporting package is ready
for locking
Once TM1 reporting
package is locked by
MAPO, SFSR reviews
whether or not SNP and
SRECNP agree with CFS
Once campus fixes the
error, campus to notify
SFSR, SFSR Mgmt notify
MAPO to lock TM1 if
needed, and SFSR will
review if TM1 and CFS
SNP and SRECNP agree
If campus TM1 reporting
package is not ready for
locking, campus to
provide explanation to
SFSR for late submission
and target date of
completion
If SFSR finds TM1 and CFS
SNP and SRECNP to agree,
SFSR runs campus TM1
reporting package and
uploads to PBC Sharepoint
(no further action)
SFSR Mgmt notify
MAPO. MAPO locks TM1
for campus, if ready
END
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YES INPUT SHEETS
The table below is a list of input sheets for both campuses and discretely presented component
units in YES TM1, who is responsible for entering information, and in which reporting package
version it should be included.
The campus in the entered by column on the table below applies to both campuses and CO. It is
important that all PBC leadsheets and input sheets are being updated in order to tie the balances
reflected in every version of the reporting package to satisfy the requirement of the financial
statement audit.
Input Sheet
Entered by
RP Version
Notes
Campus
Version 3
Statement of Net Position
Campus
Version 3
Statement of Revenues, Expenses, and Changes in Net Position
Campus
Version 3
A-133 Input Sheet
Campus
Version 1
Analytical Review – SCF
Campus
Version 2
Analytical Review – SNP
Campus
Version 1
Analytical Review – SRECNP
Campus
Version 1
Note 01 – Campus Management Approval Sheet
Campus
Version 1
Note 02 – List of Auxiliary Organization Names
SFSR, MAPO
Version 3
Note 03 – Cash and Cash Equivalents
Campus
Version 1
Note 04 – Receivables
Campus
Version 1
Note 05 – Capital Assets
Campus
Version 1
Note 06 – Lease Obligations
Campus
Version 1
Note 07 – Long-Term Obligations
Campus, SFSR
Version 1
Note 08 – Long-Term Liabilities
Campus, SFSR
Version 1
Note 09 – Short-Term Financing
Campus
Version 1
Note 10 – Pension Plan and Postretirement Benefits
Campus
Version 1
Note 12 – Commitments and Contingencies
Campus
Version 1
Note 13 – Natural Classifications of Operating Expenses
Campus
Version 1,2
Note 14 – Transactions with Related Entities
Campus, SFSR
Version 3
Note 15 – Prior Period Adjustments
Campus
Version 1, 2
Note 16 – Elimination of Non-exchange Transactions
Campus
Version 3
Note 17 – Accounts Payable
Campus
Version 1
Note 18 – Calculation of Net Position per SNP
Campus
Version 1
Note 19 – Other Postemployment Benefits Obligation
SFSR
Version 2
Input Sheets – Discretely Presented Component Unit (Auxiliaries)
Input Sheets – Campus
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Input Sheet (cont.)
Entered by
RP Version
Other Liabilities Detail
Campus
Version 1
Statement of Cash Flow
Campus
Version 2
Statement of Net Position
Campus
Version 1,2
Statement of Revenues, Expenses and Changes in Net Position
Campus
Version 1,2
Input Sheets – Campus
PRINTING WORKBOOK
Once all the input sheets for campuses and discretely presented component units are completed,
the information is automatically fed into the Printing Workbook, or also known as the reporting
package in the YES web. Refer to the sample reporting package in Chapter 7.01.
STANDARD PRACTICES
Although the SFSR team reviews the campus reporting packages and communicates any errors
and other review comments prior to each of the submission, each campus should perform a selfreview of their campus reporting package. The goal is to submit a clean reporting package that is
free of errors, as much as possible, and any abnormal balances reported are deemed appropriate
and explainable by management. The below excel file is a summary of standard practices that
are commonly used by both SFSR and external auditors when performing a review of the
campus reporting package.
TM1 Standard
Practices.xlsx
Other Uses of TM1 is also used for data collection for other purposes such as Systemwide
Revenue Bonds (SRB) and State Controller’s (SCO) GAAP, which are discussed in more details
in Chapters 16 and 18, respectively.
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FREQUENTLY ASKED QUESTIONS (FAQS)
1. Why do I keep getting logged out of TM1?
TM1 will auto log off if the page is idle. In an effort to help you minimize being logged out
of TM1 or exceed the number of logins, below is some helpful instruction to properly exit
out of the SRB and TM1 pages.
Click
on
the
Refresh
button
often to avoid
sitting idle and
being automatically
logged off.
When exiting the
SRB page, click on
the Logout button.
Do not use the
Close button.
When exiting the
TM1 page, click on
the Logout button.
Do not use the
Close button.
2. Sometimes TM1 does not correctly align the row and column.
This usually happens when the user is scrolling too fast. Cancel out of the page and come
back in. Scroll slowly using the page arrow button rather than dragging the page curser.
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REFERENCE TOOLS
Recorded trainings and presentations are also available on the CSYou MAPO website via the
following URL: https://csyou.calstate.edu/Employee-Resources/training/financial-servicestraining/Pages/default.aspx.
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REVISION CONTROL
Document Title:
CHAPTER 7 – YEAR-END SYSTEM (YES) REPORTING PACKAGE
REVISION AND APPROVAL HISTORY
Section(s)
Revised
Summary of Revisions
Revision Date
General
New chapter
April 2015
General
New GASB Standards Implementation Tools previously in Chapter 7
were moved to Chapter 4 GAAP Adjustments and Reclassifications
and Chapter 8 Discretely Presented Component Units.
April 2015
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