California State University Year-End GAAP Reporting Workshop Agenda Wednesday, June 9, 2004

1. California State UniversityYear-End GAAP Reporting WorkshopAgendaWednesday, June 9, 2004 8:00 a.m. Registration and Continental Breakfast 8:30 a.m. Welcome George Ashkar, Director of Systemwide Financial Operations 8:35 a.m. Technical Update Mark Thomas, KPMG LLP 9:05 a.m. Account Mapping-Converting Legal Basis to GAAP Sedong John, Chancellor’s Office 9:20 a.m. Break 9:30 a.m. GAAP Adjustments, including rebuilding of beginning net asset balances Brian Dahm, CSU Dominguez Hills 10:30 a.m. Break 10:40 a.m. GAAP Adjustments, including rebuilding of beginning net asset balances Brian Dahm, CSU Dominguez Hills (continued) 11:10 a.m. Allocations from the Chancellor’s Office Lily Wang, Chancellor’s Office 11:30 a.m. Lunch 12:30 pm Statement of Cash Flows – Refresher and Common Pitfalls Michelle Korte and Patti Salomon, CSU Chico 1:10 p.m. Auxiliary Organizations George Ashkar, Director of Systemwide Financial Operations KPMG 1:45 p.m. Audit and Reporting Timeline KPMG LLP 2:00 pm. Preparing for the Audit – Financial Statement and A-133 audits KPMG LLP 2:30 pm. Break 2:45 p.m. Reporting Expectations KPMG LLP - Reporting Package - Stand-Alone Financial Statements - Management’s Discussion and Analysis – Year Three   4:00 pm. Questions and Wrap-up 4:30 p.m. End