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CHAPTER 11 GAAP DATA INTEGRITY FORM

The CO requires all campuses to execute the GAAP Data Integrity Form. The form is signed by each campus vice president of administration and finance and certifies the accuracy of all GAAP data provided in any form to the CO for inclusion in various reports and documents, including the annual CSU systemwide financial statements and the State of California’s Comprehensive Annual Financial Report (CAFR). Furthermore, it confirms that the campus has complied with the policies set forth in the Integrated CSU Administrative Manual (ICSUAM) and adheres to the guidelines of this manual. The form applies to the data provided in the following submissions:  GAAP FIRMS  TM1 (financial statement packages in YES)  Prepared by Client (PBC) Schedules  Any supplementary data provided for the SRB financial reporting requirements  SCO GAAP templates Campuses need to understand that data integrity refers to the accuracy of financial information at the CSU fund level. Execution of the certification confirms that the campus’ financial records properly reflect transactions at this level and that all schedules submitted in support of data provided to the CO for inclusion in the consolidated systemwide financial statements, including but not limited to the PBCs, supplementary data for the SRB financial reporting requirements and the SCO GAAP templates, have been fully reconciled to that data. Should the CO determine there are an unacceptable number of errors in any of the submitted data, the vice president of administration and finance will be notified and the submission of corrected data will be given top priority by the campus. Chapter 11.1 GAAP Data Integrity Certification Form is due at the time of the GAAP FIRMS submission. Campuses should consult the Master Timeline for the deadline and the submission mode.

11.00-1 GAAP Manual | GAAP Data Integrity Form | June 30, 2017 .

REVISION CONTROL

Document Title: CHAPTER 11.00 – GAAP DATA INTEGRITY FORM

REVISION AND APPROVAL HISTORY

Section(s) Summary of Revisions Revision Date Revised GAAP Financial Removed the GAAP Financial Reporting Checklist. This checklist April 2016 Reporting merged with the GAAP Preparation Checklist in Chapter 10. Checklist Added new items in the checklist to assist in the GAAP financial Template reporting process (i.e. procedures for SEFA documentation when April 2014 Federal programs do not have CFDA numbers).