gaap reports from cfs common code modifications mp2 presented by: lily wang audit
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Agenda
GAAP Reports Menu Selection
GAAP Reports Statement of Net Assets
GAAP Reports Journal Detail Report
GAAP Reports Ledger Detail Report
CMP/CSU/GAP Ledger Comparison
CSU_ UNRECON_CHK_CSH_BAL Query
AP Check Register
CSU_GAAP_OVERRIDE Query
Reporting Solution Table
May 2010 Year-End GAAP Training
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GAAP Reports Menu Selection
Report names have been updated to closer match actual name of the report.
May 2010 Year-End GAAP Training
Enhanced
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Statement of Net Assets
CSUFS168 – Statement of Net Assets – Current year income is added to each net asset
category. No longer need to run a post-close to see the post-close
net asset category balances.
– Natural classification accounts previously suppressed appear on statement
Trial Balance Summary and Trial Balance Detail will agree to statement.
Easily identify balances that need to be eliminated for GAAP.
May 2010 Year-End GAAP Training
Enhanced
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Statement of Net Assets
Natural classification accounts previously suppressed
May 2010 Year-End GAAP Training
711104 Due from other funds
Must offset each other to zero
712102 Due to other funds
713891 Agency depository accounts
Legal balances
713892 Agency grants refundable
Must net to zero
713899 fund balance clearing
714001 Legal
714002 Legal
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Statement of Net Assets
Statement of Revenues and Expenses
May 2010 Year-End GAAP Training
Statement of Net Assets
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Journal Detail Report
Journal Detail Report – Current CMS delivered GAAP reports are static and do
not allow campuses to download, filter and sort data.
– This report will output to a CSV file format and can be saved as Excel.
– Allow campuses to slice and dice the data for research and analysis.
Great for researching “Journal Lines Not Found” on the Trial Balance Leadsheet Summary and Detail Reports.
May 2010 Year-End GAAP Training
New
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Journal Detail Report
CSU State & SW Reporting > Campus Reports > Journal Detail Report
May 2010 Year-End GAAP Training
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Journal Detail Report
May 2010 Year-End GAAP Training
723005 is Interest Expense and should not be in program group 07 Oper & Maint of Plant.
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Ledger Detail Report
Ledger Detail Report – Current CMS delivered GAAP reports are static and do
not allow campuses to download, filter and sort data.
– This report will output to a CSV file format and can be saved as Excel.
– Allow campuses to slice and dice the data for research and analysis.
Great for fluctuation analysis
May 2010 Year-End GAAP Training
New
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Ledger Detail Report
CSU State & SW Reporting > Campus Reports > Ledger Detail Report
May 2010 Year-End GAAP Training
© 2
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Ledger Detail Report
May 2010 Year-End GAAP Training
Current Year
Prior Year
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CMP/CSU/GAP Ledger Comparison
CMP/CSU/GAP Ledger Comparison – External audit requires each campus to provide a
comparison of the CMP/CSU/GAP business unit ledger balances for periods 1-12 to ensure population of data is complete in the GAP Ledger.
– Baseline report across CSU to meet external audit Prepared by Client request.
– PDF report
May 2010 Year-End GAAP Training
New
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CMP/CSU/GAP Ledger Comparison
CSU State & SW Reporting > Campus Reports > Trial Balance by Campus Ledger
May 2010 Year-End GAAP Training
© 2
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CMP/CSU/GAP Ledger Comparison
May 2010 Year-End GAAP Training
© 2
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CSU_UNRECON_CHK_CSH_BAL Query
CSU_ UNRECON_CHK_CSH_BAL Query– Created to assist with the external audit preparation --
Reclassification of Net Cash from short-Term Investments.
– May also be used for monthly bank reconciliation.
– Identifies outstanding AP Checks by Net Asset Category and CSU fund.
May 2010 Year-End GAAP Training
New
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CSU_UNRECON_CHK_CSH_BAL Query
Reporting Tools > Query > Query Viewer
May 2010 Year-End GAAP Training
© 2
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CSU_UNRECON_CHK_CSH_BAL Query
May 2010 Year-End GAAP Training
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CSU_UNRECON_CHK_CSH_BAL Query
May 2010 Year-End GAAP Training
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AP Check Register
AP Check Register– Requested by external auditor to perform a search for
unrecorded liabilities.
– Baseline report across CSU to meet external audit Prepared by Client request.
– PeopleSoft delivered check register is bulky and results in a report that wastes paper.
– CSU SQR report is formatted and sorted to produce an efficient report.
May 2010 Year-End GAAP Training
New
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AP Check Register
Accounts Payable > Reports > Payments > CSU Check Register
May 2010 Year-End GAAP Training
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AP Check Register
May 2010 Year-End GAAP Training
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CSU_GAAP_OVERRIDE Query
CSU_GAAP_OVERRIDE Query– Created to identify chartfields that have been assigned
override values for GAAP derivation.
May 2010 Year-End GAAP Training23
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CSU_GAAP_OVERRIDE Query
Reporting Tools > Query > Query Viewer
May 2010 Year-End GAAP Training24
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CSU_GAAP_OVERRIDE Query
May 2010 Year-End GAAP Training25
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CSU_GAAP_OVERRIDE Query
May 2010 Year-End GAAP Training26
FNAT value 836
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Reporting Solution Table
CSU_R_APYMT_CMP – CMP AP Payment Transactions
– Created to meet GAAP audit requirements.
May 2010 Year-End GAAP Training27
New
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.S.
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d. 1
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28
Reporting Solution Table
May 2010 Year-End GAAP Training
© 2
01
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29
Resources
Year-End Training Website (PowerPoint)– http://www.calstate.edu/SFSR/Workshops/index.shtml
FAST-ED Portal (Audio Recording)– https://coweubr101.calstate.edu/portal/page/portal/IP_
SITE_74
CFS Website– http://cms.calstate.edu/06_Projects-Initiatives/06F_FIS
PROJ_CFS/CMS_06F_00_CFS_Home.asp
May 2010 Year-End GAAP Training
© 2
01
0 K
PM
G L
LP
, a D
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wa
re li
mite
d li
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ty p
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.S.
me
mbe
r fir
m o
f th
e K
PM
G n
etw
ork
of i
nde
pend
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mem
ber
firm
s a
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with
KP
MG
Int
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(“K
PM
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nter
nat
iona
l”),
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wis
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. A
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rese
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59
96O
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30
Resources
May 2010 Year-End GAAP Training
CFS Modifications User or Business Process Guides
AP07002 – AP Queries FIS90_UG – AP Reports and Enhancement
AP09002 – AP Check Register FIS90_UG – AP Reports and Enhancement
FS07002 – Reporting Solution CFS90_UG – Reporting Solution
GL02002M – GAAP Reports CFS90_UG – GAAP Reporting
GL07001 – GL Queries CFS90_UG – General Ledger Reports
GL09012 – CMP/CSU/GAP Ledger Comparison Report
CFS90_UG – General Ledger Reports
GL09015 – Journal Detail Report CFS90_UG – General Ledger Reports
GL09016 – Ledger Detail Report CFS90_UG – General Ledger Reports
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