The California State University (CSU) GAAP Reporting Manual 2008The California State University (CSU) GAAP Reporting Manual 2008

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© 2008 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved. Printed in U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International.

Comprehensive Analytical ReviewScope Threshold Guidance by Campus – Summary

Comprehensive Analytical ReviewScope Threshold Guidance by Campus – Summary

Variance Equal To:

Campus A AND B

$ ChangeA

% ChangeB

Chancellor’s Office $1,025,000 10%

Bakersfield $ 162,000 10%

Channel Islands $ 325,000 10%

Chico $ 300,000 10%

Dominguez Hills $ 205,000 10%

East Bay $ 245,000 10%

Fresno $ 500,000 10%

Fullerton $ 775,000 10%

Humboldt $ 275,000 10%

Long Beach $ 650,000 10%

Los Angeles $ 400,000 10%

Maritime Academy $ 70,000 10%

Monterey Bay $ 475,000 10%

Northridge $ 650,000 10%

Pomona $ 550,000 10%

Sacramento $ 500,000 10%

San Bernardino $ 550,000 10%

San Diego $ 725,000 10%

San Francisco $ 725,000 10%

San Jose $ 675,000 10%

San Luis Obispo $1,050,000 10%

San Marcos $ 275,000 10%

Sonoma $ 350,000 10%

Stanislaus $ 205,000 10%

Note: These scope thresholds are to be used ONLY for purposes of the Comprehensive Analytical Review(fluctuation analysis) in the Reporting Package for both the Statement of Net Assets (SNA) and Statement ofRevenues, Expenses, and Changes in Net Assets (SRECNA).

June 30, 2008

The California State University (CSU) GAAP Reporting Manual 2008The California State University (CSU) GAAP Reporting Manual 2008

12887 ORA

1288

7 O

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© 2008 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved. Printed in U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International.

History of Audits:Financial StatementFull/Limited Scope Campuses

History of Audits:Financial StatementFull/Limited Scope Campuses

Campus

Bakersfield

Chancellor’s Office

Channel Islands

Chico

Dominguez Hills

East Bay

Fresno

Fullerton

Humboldt

Long Beach

Los Angeles

Maritime Academy

Monterey Bay

Northridge

Pomona

Sacramento

San Bernardino

San Diego

San Francisco

San Jose

San Luis Obispo

San Marcos

Sonoma

Stanislaus

6/30/08

Full

Limited

Full

Full

Full

Full

Full

Limited

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

6/30/07

Full

Limited

Full

Full

Full

Full

Limited

Full

Full

Full

Full

Full

Full

Full

Full

Full

Limited

Full

Full

Full

Full

Full

Full

Limited

6/30/06

Full

Limited

Full

Full

Full

Full

Full

Limited

Full

Full

Full

Full

Limited

Full

Full

Full

Full

Limited

Full

Full

Full

Full

Full

Full

6/30/05

Full

Limited

Full

Full

Full

Full

Limited

Full

Limited

Full

Full

Limited

Full

Limited

Full

Full

Limited

Full

Full

Full

Full

Full

Full

Full

6/30/04

Full

Limited

Limited

Full

Full

Limited

Full

Full

Full

Full

Full

Full

Limited

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Full

Fiscal Year Ending June 30, 2008

The California State University (CSU) GAAP Reporting Manual 2008The California State University (CSU) GAAP Reporting Manual 2008

12887 ORA

1288

7 O

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© 2008 KPMG LLP, the U.S. member firm of KPMG International, a Swiss cooperative. All rights reserved. Printed in U.S.A. KPMG and the KPMG logo are registered trademarks of KPMG International.

History of Audits: A-133History of Audits: A-133

Campus 6/30/08 6/30/07 6/30/06 6/30/05 6/30/04

Bakersfield Higher Limited Limited Higher Limited

Channel Islands Limited Higher Limited Limited Limited

Chico Limited Limited Higher Limited Limited

Dominguez Hills Higher Limited Limited Higher Limited

East Bay Limited Limited Limited Higher Limited

Fresno Limited Limited Higher Limited Limited

Fullerton Limited Higher Higher Limited Limited

Humboldt Higher Limited Limited Higher Limited

Long Beach Higher Higher Limited Limited Higher

Los Angeles Higher Limited Limited Higher Limited

Maritime Academy Limited Limited Higher Limited Limited

Monterey Bay Limited Limited Higher Limited Limited

Northridge Limited Higher Limited Limited Higher

Pomona Higher Higher Limited Limited Higher

Sacramento Higher Limited Limited Limited Higher

San Bernardino Limited Limited Higher Higher Limited

San Diego Higher Limited Limited Higher Higher

San Francisco Limited Higher Limited Limited Higher

San Jose Limited Limited Higher Limited Limited

San Luis Obispo Limited Limited Limited Higher Limited

San Marcos Limited Limited Higher Limited Limited

Sonoma Limited Higher Limited Limited Limited

Stanislaus Limited Higher Limited Limited Higher

Higher 8 8 8 8 7

Limited 15 15 15 15 16

Fiscal Year Ending June 30, 2008