1. The California State University (CSU) GAAP Reporting Manual 2008 12887 ORA 1 © 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 Review Scope Threshold Guidance by Campus – Summary Variance Equal To: CampusA AND B $ Change A % Change B Chancellor’s Office$1,025,00010% Bakersfield$162,00010% Channel Islands$325,00010% Chico$300,00010% Dominguez Hills$205,00010% East Bay$245,00010% Fresno$500,00010% Fullerton$775,00010% Humboldt$275,00010% Long Beach$650,00010% Los Angeles$400,00010% Maritime Academy$70,00010% Monterey Bay$475,00010% Northridge$650,00010% Pomona$550,00010% Sacramento$500,00010% San Bernardino$550,00010% San Diego$725,00010% San Francisco$725,00010% San Jose$675,00010% San Luis Obispo$1,050,00010% San Marcos$275,00010% Sonoma$350,00010% Stanislaus$205,00010% 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). June 30, 2008

2. The California State University (CSU) GAAP Reporting Manual 2008 12887 ORA 2 © 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 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 6/30/08 Full Limited Full Limited Full 6/30/07 Full Limited Full Limited Full Limited Full Limited 6/30/06 Full Limited Full Limited Full Limited Full Limited Full 6/30/05 Full Limited Full Limited Full Limited Full Limited Full Limited Full Limited Full 6/30/04 Full Limited Full Limited Full Limited Full Fiscal Year Ending June 30, 2008

3. The California State University (CSU) GAAP Reporting Manual 2008 12887 ORA 3 © 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-133 Campus6/30/086/30/076/30/066/30/056/30/04 Bakersfield Higher Limited Higher Limited Channel IslandsLimited Higher Limited ChicoLimited Higher Limited Dominguez Hills Higher Limited Higher Limited East BayLimited Higher Limited FresnoLimited Higher Limited FullertonLimited Higher Limited Humboldt Higher Limited Higher Limited Long Beach Higher Limited Higher Los Angeles Higher Limited Higher Limited Maritime AcademyLimited Higher Limited Monterey BayLimited Higher Limited NorthridgeLimited Higher Limited Higher Pomona Higher Limited Higher Sacramento Higher Limited Higher San BernardinoLimited Higher Limited San Diego Higher Limited Higher San FranciscoLimited Higher Limited Higher San JoseLimited Higher Limited San Luis ObispoLimited Higher Limited San MarcosLimited Higher Limited SonomaLimited Higher Limited StanislausLimited Higher Limited Higher 88887 Limited15 16 Fiscal Year Ending June 30, 2008