11920 ORA The California State University (CSU) GAAP Reporting Manual 2007 Engagement Team Phone List 3.

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11920 ORA The California State University (CSU) GAAP Reporting Manual 2007 Engagement Team Phone List 3

11920 ORA The California State University (CSU) GAAP Reporting Manual 2007 Comprehensive Analytical Review Scope Threshold Guidance by Campus – Summary Variance Equal To: CampusA AND B $ Change A % Change B Chancellor’s Office$1,675,00010% Bakersfield$125,00010% Channel Islands$250,00010% Chico$250,00010% Dominguez Hills$160,00010% East Bay$160,00010% Fresno$450,00010% Fullerton$650,00010% Humboldt$227,00010% Long Beach$575,00010% Los Angeles$400,00010% Maritime Academy$55,00010% Monterey Bay$350,00010% Northridge$525,00010% Pomona$475,00010% Sacramento$400,00010% San Bernardino$450,00010% San Diego$650,00010% San Francisco$600,00010% San Jose$650,00010% San Luis Obispo$900,00010% San Marcos$275,00010% Sonoma$250,00010% Stanislaus$157,00010% June 30, 2007 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 of Revenues, Expenses, and Changes in Net Assets (SRECNA). 4

11920 ORA The California State University (CSU) GAAP Reporting Manual 2007 History of Audits: Financial Statement Full/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 2007 Full Limited Full 2006 Full Limited Full Limited Full Limited Full 2005 Full Limited Full Limited Full Limited Full 2004 Full Limited Full Limited Full Limited Full 2003 Full Limited Full Limited Full Limited Full 2002 Full Limited Full Limited Full Limited Full 2001 Limited Full Limited Full Limited Full Limited Full Fiscal Year Ending June 30,

11920 ORA The California State University (CSU) GAAP Reporting Manual 2007 History of Audits: A-133 Campus Bakersfield 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 Higher Limited 6/30/07 Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher /30/06 Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited /30/05 Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited /30/04 Limited Higher Limited Higher Limited Higher Limited Higher /30/03 Limited Higher Limited Higher Limited Higher Limited Higher Limited /30/02 Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited /30/01 Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher /30/00 Limited N/A Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited /30/99 Limited N/A Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited /30/98 Higher N/A Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher /30/97 Limited N/A Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited Higher Limited