Year-EndYear-EndReporting Reporting

Presented byPresented by

State Controller’s OfficeState Controller’s OfficeDivision of Accounting and ReportingDivision of Accounting and ReportingJocelyn Roubique, Sandi Rowland & Martin Raygoza Jocelyn Roubique, Sandi Rowland & Martin Raygoza

State Government Reporting SectionState Government Reporting Section

IntroductionIntroductionWhat we will cover:What we will cover:

ChangesDeadlinesRequired ReportsAward for Excellence in Financial

ReportingCommon Reporting Problems

Changes to Year-End ReportingChanges to Year-End Reporting RemindersReminders

Be sure to include an e-mail address for the fund contact on the Certification Letter

Additional blank forms available on the SCO web site.

www.sco.ca.gov/ard/state

Changes to Year-End ReportingChanges to Year-End Reporting

Cert LetterCert Letter Be sure to include a mailing address

and the name of the Campus Director

Deficit FootnoteDeficit Footnote Non-Governmental Cost Funds reporting

a negative (deficit) fund balance must provide a footnote on the Post-Closing Trial Balance (Report No. 8) explaining the negative (deficit) fund balance.

Changes to Year-End ReportingChanges to Year-End Reporting

Budgetary/Legal Basis Year-End Reporting Instruction Manual

Revisions should be sent on a hardcopy Report 1 or Report 3, not a new SAM99

www.sco.ca.gov/ard/state

Mailing of SCO Documents to Agencies Mailing of SCO Documents to Agencies - Pg. 8- Pg. 8

Date of Mailing Document

May 15, 2006 Prior Year Accrual Summary

July 5, 2006 Monthly Reconciliation Reports (Agency & Fund)

Copies of SCO Journal Entries for June

July 10, 2006 Agency Fund Checklist*

Report of Accruals to Controller’s Accounts**

(Report No. 1; Forms 571A, 571B, 571C)

Final Reconciliation of Controller’s Accounts with Final Budget Report**

(Report No. 5; Form 573)

* The Agency Fund Checklist is not all-inclusive. All funds with balances on the Agency Reconciliation Report and/or Fund Reconciliation

Report must have Year-End Financial Reports submitted.

** These reports are only mailed out to non-CalSTARS agencies. If any additional blank copies of these reports are needed, they are available on the internet at www.sco.ca.gov/ard/state/index.shtml

AGCY FUND FY REFITEM CA PR ELE CMP TSL T SRCFUND ACCOUNT PRIOR YEAR ACCRUAL PRIOR YEAR ADJUST SCO CHANGE AMOUNT-------- --------- ------ ------------ ---- ---- ----- ------ ----- --- ------------- ------------- ------------------------------ -------------------------- ------------------------------

6650 0001000 2002 0016650 0001000 2002 0016650 0001000 2002 0016650 0001000 2003 0016650 0001000 2003 0016650 0001000 2003 0016650 0001000 2004 0016650 0001000 2004 0016650 0001000 2004 0016650 0001000 2004 0016650 0001000 2004 0016650 0498000 2002 0016650 0498000 2002 0016650 0498000 20046650 0498000 20046650 0498000 2004 0016650 0498000 2004 0016650 0574001 2003 3016650 0574001 2003 3016650 0574001 2003 3016650 0574001 2003 3016650 0574001 2003 3016650 0574001 2003 3016650 0574001 2003 301

11

117A90

117A9097

0606 4806 48 31506 48 31506 50 06 50 06006 50 06006 50 061

C 0000000 00000000000D 0000000 00000000000C 0000000 00000000000D 0000000 00000000000F 0498000 00000000000F 0001000 00000000000C 0000000 00000000000D 0000000 00000000000F 0478000 00000000000F 0001000 00000000000D 0000000 00000000000C 0000000 00000000000D 0000000 00000000000Q 0000000 00000000000R 0000000 00000142800C 0000000 00000000000D 0000000 00000000000C 0000000 00000000000C 0000000 00000000000D 0000000 00000000000C 0000000 00000000000C 0000000 00000000000D 0000000 00000000000C 0000000 00000000000

239.89239.89

-34759.35-12344.64-14567.82-7846.89

7323420.357844295.07-242382.76-278491.96

.0014567.8214567.82

-256950.58-256950.58242382.76242382.76116545.38116545.3821245.3821245.3821245.3895300.0095300.00

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PROG ID: R003P14B

DATE: 06/30/2006

S T A T E C O N T R O L L E R S O F F I C E

* PRIOR YEAR ACCRUALS SUMMARY REPORT *

PAGE NO: 374

Prior Year Accrual SummaryPrior Year Accrual Summary

Due Dates forDue Dates forAccounting DocumentsAccounting Documents

Due Dates Documents

June 16, 2006

Last day for SCO Accounting to RECEIVE

documents to be processed by June 30, 2006.

Due Dates forDue Dates forYear-End Reports Year-End Reports - Pg. 9- Pg. 9

July 31, 2006General Fund

0001

Feeder Funds0081, 0084, 0085, 0086, 0088, 0089, 0090, 0091,

0094, 0097

Special Fund for Economic Uncertainties0374, 0375, 0377

Note: Files are considered “Received” Note: Files are considered “Received” when they are readable and able to be when they are readable and able to be downloaded into SCO’s systems.downloaded into SCO’s systems.

Due Dates forDue Dates forYear-End Reports Year-End Reports - Pg. 9- Pg. 9

August 21, 2006All Other FundsAll Other Special Reports

Report 14 – Bank and/or Savings & Loan Accounts Outside of the State Treasury System

Report 18 – Statement of Changes in General Fixed Assets

Report 19 – Statement of Fixed Assets Account Group

Report 22 – Statement of Contingent Liabilities

ComplianceComplianceIf you cannot comply with due dates, contact:

Martin Raygoza 916-323-8754 or Sandi Rowland 916-322-9896

For additional copies of Report Forms: www.sco.ca.gov/ard/state

Revisions to Y/E reports should be submitted by September 29, 2006. After this date, please contact:

Jocelyn Roubique, 916-322-4671

FTP ReportsFTP Reports(File Transfer Protocol)(File Transfer Protocol)

When FTP Reports are sent to Teale Data Center you must notify these individuals via e-mail:

Rod Renteriarrenteria@sco.ca.gov

Esther Setseresetser@sco.ca.gov

Sandi Rowlandsrowland@sco.ca.gov

Martin Raygozamraygoza@sco.ca.gov

Filing ReportsFiling Reports

Mail Reports to:Mail Reports to:

State Controller’s Office

Division of Accounting and Reporting

State Government Reports

PO Box 942850

Sacramento, CA 94250-5875

Hand Deliver Reports to:Hand Deliver Reports to:

State Controller’s Office

Division of Accounting and Reporting

State Government Reporting

3301 C Street, Suite 700

Sacramento, CA 95816-3301

Required ReportsRequired ReportsReports Included in SAM 99Reports Included in SAM 99Governmental Cost Funds & Bond FundsGovernmental Cost Funds & Bond Funds Report 1 - Report of Accruals Report 2 - Accrual Worksheet Report 3 - Adjustments to Controller’s Accounts Report 4 - Final Statement of Revenue & Final

Reconciliation of Revenue Report 5 - Final Reconciliation of Controller’s Accounts

with Final Budget Report Report 7 - Pre-Closing Trial Balance Report 8 - Post-Closing Trial Balance Report 9 - Statement of Operations Report 15 - Reconciliation of Agency Accounts with

Transactions per State Controller Report 20 - Statement of Financial Condition

Required ReportsRequired ReportsGovernmental Cost Funds & Bond FundsGovernmental Cost Funds & Bond Funds

Required Hard CopyRequired Hard Copy Report 14 - Report of Bank and/or Savings Accounts

Outside of the treasury System One per Campus

Report 18 - Statement of Changes in General Fixed Assets

Report 19 - Statement of General Fixed Assets One per Campus

Report 22 - Statement of Contingent Liabilities

Required ReportsRequired ReportsNon-Governmental Cost FundsNon-Governmental Cost Funds Report 3 - Adjustments to Controller’s Accounts Report 7 - Pre-Closing Trial Balance Report 8 - Post-Closing Trial Balance Report 9 - Statement of Operations Report 20 - Statement of Financial Condition Report 22 - Statement of Contingent Liabilities

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BUDGET LETTER

TO: Agency Secretaries

Department Directors

Departmental Budget Officers

Departmental Accounting Officers

Department of Finance Budget Staff

FROM: DEPARTMENT OF FINANCE

This Budget Letter reminds State departments of the year-end financial reporting deadlines for the fiscal year 2005-06.

YEAR-END FINANCIAL REPORTING DEADLINES

Departments must submit the appropriate 2005-06 year-end reports to the State Controller’s Office (SCO) and the State Treasurer’s Office according to the following schedule:

Government Code Section 12461.2 authorizes the State Controller to withhold any or all operating funds from a department if that department fails to submit complete and accurate financial reports, as

NUMBER: 06-08

DATE ISSUED: May 3, 2006

SUPERSEDES: BL 05-05

SUBJECT: YEAR-END FINANCIAL REPORTING REQUIREMENTS

REFERENCES: SAM SECTIONS 7900

July 31, 2006•General Fund•Feeder funds (0081, 0084, 0085, 0086, 0088 through 0091, 0094, 0095, and 0097)•Economic uncertainty funds (0374, 0375, and 0377)

August 21, 2005•All other funds

“...Preparation of Past Year Budget Documents

Past year expenditure and revenue amounts posted on budget documents must reconcile with amounts reflected in year-end financial reports submitted to the SCO. For the General Fund, Finance compares amounts on budget documents to SCO data from year-end reports and asks departments to explain major differences. For all other funds, Finance designates an administering organization. This administering organization prepares the Governor’s Budget Fund Condition Statement and must reconcile differences between the SCO Annual Report and the Governor’s Budget. Departments must provide a written explanation of differences to their Finance budget analyst and to the SCO, Division of Accounting and Reporting...”

“...Preparation of Past Year Budget Documents

Past year expenditure and revenue amounts posted on budget documents must reconcile with amounts reflected in year-end financial reports submitted to the SCO. For the General Fund, Finance compares amounts on budget documents to SCO data from year-end reports and asks departments to explain major differences. For all other funds, Finance designates an administering organization. This administering organization prepares the Governor’s Budget Fund Condition Statement and must reconcile differences between the SCO Annual Report and the Governor’s Budget. Departments must provide a written explanation of differences to their Finance budget analyst and to the SCO, Division of Accounting and Reporting...”

Certification Letter Certification Letter - Pg. 15- Pg. 15

Must include: Date Campus Name & Number List of Funds and Fund Numbers Submitted List of Reports Submitted Within Each Fund

If nothing reported, note it on the cert letter. Contact Person, Phone Number, and e-Mail

Address for Each Set of Reports/Funds Campus mailing address and name of campus

Director Signed Certification Statement (Page 17)Maximum two pages in length

Submit multiple certification letters to ensure Submit multiple certification letters to ensure two page limittwo page limit

Awardfor Excellence

in Financial Reporting

STATE CONTROLLER’S OFFICE (SCO)AWARD FOR ACHIEVING EXCELLENCE CHECKLIST

AGENCY NO. FUND NO.

GOVERNMENTAL AND NONGOVERNMENTAL COST FUNDS:

1. Date reports received: ______/______/2006July 31, 2006 - General Fund, SFEU and Feeder FundsAugust 21, 2006 - All Other Funds

2. An accurate certification letter was received.

3. Required reports were received or noted on certification letter.

4. Revised reports were not submitted after due dates. True?

5. Authorized report format was used.

6. Debits equal credits.

7. Is total error rate less than or equal to 2%?

Cursory Errors: __________Error Suspense Errors: __________Total Errors: __________

Total Errors: __________Divided By Total Entries: __________Equals Error %: __________

Susidiary accounts missing* "$$$'s" ** "0"s present in Encumbrance Column**

No agency/fund number on first page*

Amount entered on wrong line* "0"s present in Amount Column**

Wrong account numbers* "SCO Only" box*

Possible Errors

Yes No

* counts as 1 error per infraction ** counts as 1 error for all infractions

Notes/Other Errors:______________________________________________________________________________

______________________________________________________________________________

8. (Governmental Cost/Bond Funds) Prior year accruals are within 10%of expenditures and revenues realized in the current year? Prepare accrual worksheet after year-end report is completed.

9. The ending fund balance in the Annual Report is within $100,000 of the ending fund balance in the Governor’s Budget Fund Condition Statement?

GAAP CRITERIA:

10. Date GAAP information received: ___/___/2006September 1st – GAAP adjustments, Proprietary fund statements, Noteinformation, Statement of Changes in Assets and Liabilities, any additionalinformation.

11. Date Audits received: ___/___/2006October 1st – If a draft was provided on October 1st then final will be dueon October 15th.

Yes NoOTHER CRITERIA: (Complete only if items 1 through 7 above are marked Yes)

N/A

QUALIFIES FOR THE AWARD UNDER THE BUDGETARY/LEGAL BASIS CRITERIA?

STATE CONTROLLER’S OFFICE (SCO)AWARD FOR ACHIEVING EXCELLENCE CHECKLIST

Continued

CSU Award for Excellence CSU Award for Excellence StatisticsStatisticsPrior Year Comparison

5561

57

134128

135

0

20

40

60

80

100

120

140

160

02/03 03/04 04/05

Funds Receiving Award Funds Submitted

02/03 03/04 04/05

Campuses Receiving Awards

23 out of 24 22 out of 24 24 out of 24

Percentage of Funds Receiving Award

41% 48% 42%

Awards by Fund:02/03

0001 - General Fund 3 of 24 13% 8 of 24 33% 3 of 24 13%0498 - Higher Ed. Fees & Income 10 of 24 42% 9 of 24 38% 2 of 24 8%0574 - 1998 Higher Ed. Capital Outlay Bond 11 of 24 46% 12 of 24 50% 10 of 17 59%0658 - 1996 Higher Ed. Capital Outlay Bond 1 of 3 33% 0 of 1 0% 1 of 1 100%0705 - 1992 Higher Ed. Capital Outlay Bond 2 of 2 100%0785 - 1988 Higher Ed. Capital Outlay Bond 0 of 1 0% 1 of 1 100%0791 - June 1990 Higher Ed. Capital Outlay Bond 1 of 1 100%0890 - Federal Trust Fund 2 of 4 50% 4 of 4 100% 2 of 3 67%0942 - Special Deposit Fund 7 of 16 44% 5 of 15 33% 8 of 9 89%6028 - Higher Ed. Capital Outlay Bond 14 of 24 58% 19 of 24 79% 22 of 24 92%6041 - Higher Ed. Capital Outlay Bond 2004 0 of 23 0%Other Funds 4 of 11 36% 3 of 11 27% 9 of 11 82%

03/04 04/05Fiscal Year

CSU Award for Excellence CSU Award for Excellence StatisticsStatistics

Common CSU Reporting ProblemsCommon CSU Reporting Problems

Fund 0001 Accruals for appropriation accounts exceeded

the balance available in the account (1 report) Reports received after due date (1 report) Prior Year accruals did not match current year

expenditures and/or revenues (21 reports) Revenue entries coded as general ledger entries

(5 reports) Miscellaneous problems

Wrong type of account picked up by SAM99, accrual picked up for FY 05/06, and encumbrance done to wrong account and encumbrance entry not initiated.

Timely & accurate reports - Certificate of Excellence to be issued for 3 reports.

Common CSU Reporting ProblemsCommon CSU Reporting Problems

Fund 0498 Prior Year accruals did not match current year

expenditures and/or revenues (16 reports) Accruals for appropriation accounts exceeded

the balance available in the account (1 report) Revenue entries coded as general ledger entries

(14 reports) Miscellaneous problems

Wrong fiscal year used on revenue entries (2 reports)

Timely & accurate reports - Certificate of Excellence to be issued for 2 reports.

Common CSU Reporting ProblemsCommon CSU Reporting Problems

Fund 0574 Prior Year accruals did not match current year

expenditures and/or revenues (6 reports)

Timely & accurate reports - Certificate of Excellence to be issued for 10 reports.

Fund 0576 Revisions received after deadline (1 report)

Common CSU Reporting ProblemsCommon CSU Reporting Problems

Fund 0942 When there is no information to report, don’t put the

General Ledger account number with a zero (1 report)

Timely & accurate reports - Certificate of Excellence to be issued for 8 reports.

Fund 0947 Wrong account number used (1 report)

Fund 6028 Wrong account number was used to accrue PMIA interest

(1 report) Two detail accounts were missing the “task” number

(1 report)

Timely & accurate reports - Certificate of Excellence to be issued for 22 reports.

Common CSU Reporting ProblemsCommon CSU Reporting Problems

Fund 6041 Debits did not equal Credits, due to revenue accounts

being coded as general ledger accounts (23 reports) Wrong account number was used to accrue PMIA interest

(1 report) Wrong account number was used for a claim schedule that

wasn’t filed - used 1110, instead of 3010 (1 report) Fund was not included in Certification Letter (1 report)

Common CSU Reporting Problems - Common CSU Reporting Problems - Report 14Report 14

STATE OF CALIFORNIA

STD. 445 (REV. 6-98) (1) (5)

Please return to:State Treasurer's Office (2) (6)

Securities Clearance SectionP.O. Box 942809 (3) Brief description and purpose of account.

Sacramento, CA 94209-0001 (4) Name and address of depository and branch.

DEPARTMENT NAME AND ADDRESS FOR FISCAL YEAR ENDED

California Maritime Academy - 6752 PO Box 1392, Vallejo, CA 94590-0644 June 30, 2006

(2) (4) (5)

AUTHORITY

Federal Perkins Loan Account Title 34, Code of

California Maritime Academy Federal Regulations

9429900096

California Maritime Academy

7020012948 DOF Approval

03/08/96

California Maritime Academy Title 5 Education Code

Sub Account 200220 Section 89721

California Maritime Academy Title 5 Education Code

Sub Account 200220 Section 89721

California Maritime Academy DOF Approval

1436-9-80713 04/06/99

555 Capitol Mall, Ste. 265

SIGNATURE TYP E OR P RINT NAME AND TITLE TELEP HONE NUMBER DATE SIGNED

(707) 654-1038 07/23/2006

$0.00

$565,986.95

$0.00

$116,199.24

Government Services #1436

$71,957.73

11440 San Vicente Bl., 3rd Fl.

Los Angeles, CA 90049

Bank of America

11440 San Vicente Bl., 3rd Fl.

Los Angeles, CA 90049

Met West

PO Box 7104

San Francisco, CA 94120-7104

Met West

Union Bank

Government Services

FFELP Program

First Bank of Calif. - Vallejo

116 Springstowne Center

Vallejo, CA 94591

Investment

Investment

Credit Card Deposits

Account

Transfer funds for

investment

Account

Zero Balance

Short Term

Account

Total Return

PURPOSE

(1) (6)(3)

BANK/SAVINGS & LOANACCOUNT TYPE BALANCE

REPORT OF BANK/SAVINGS AND LOAN ASSOCIATION ACCOUNT OUTSIDE THE TREASURY SYSTEM

Date of Department of Finance approval (Govt.bank/savings and loan statement.

State type of account (savings, checking, certificate of deposit, etc.).

Book balance of account as of June 30.

Code 16305.3) or citation if authorized by statute.

This report will be required of all State agencies. If no account exists, submit report noted "No accounts outside State Treasury." Any account in which State money is deposited, as defined by Government Code 16305.2, and which is not in the centralized State Treasury system will be included in this report.

Account title and number appearing on

ACCOUNT TITLE AND NUMBER

Checking

Zero Balance

I certify (or declare) under penalty of perjury that the foregoing is true and correct and that I have not violated any of the provisions of Article 4, Chapter 1,

Mark Nickerson, Vice President Business Affairs

Sacramento, CA 94814

Common CSU Reporting Problems - Common CSU Reporting Problems - Report 14Report 14 Report 14 (STD 445)

http://www.osp.dgs.ca.gov/StandardForms/ Instructions are included on the form Include campus number and name Please submit report 14 (this should be a summary of

report 14A, 14B and 14C) Be sure to include Met West Investment accounts

“Authority” Column Cite the specific State Code or DOF approval date All citations will be verified/audited Education Code Section 89721

Most trusts, loan/scholarship program funds, facility use fees, services, etc.

“Purpose” Column Provide detailed information to support authority for

account

Proposed SAM 99 EditsProposed SAM 99 Edits General Ledger Accounts 1410 & 3114 do not have a subsidiary

the same as the fund they are posted to

Example: Fund 0001

14100001 - Invalid

1420 - Valid

Fund 0498

31140498 - Invalid

3115 - Valid

Encumbrances reported for assets and liabilities do not exceed the related accruals

Encumbrances reported for each appropriation account do not exceed the accrual

Reverted appropriation accounts have accruals posted only when revived by SCO in current year

Flags should be entered on these accounts

SCO Contact List SCO Contact List For CSU AnalystsFor CSU Analysts

Section ManagerSection Manager Jocelyn Roubique

jroubique@sco.ca.gov916 322-4671

Other SCO-CSU StaffOther SCO-CSU Staff Carlos Diaz, Supervisor

cdiaz@sco.ca.gov 916 324-4582

Sandi Rowland srowland@sco.ca.gov 916 322-9896

Martin Raygoza mragoza@sco.ca.gov 916 323-8754

StateStateGovernmenGovernmenttReportingReportingSectionSectionJocelyn Roubique, ManagerJocelyn Roubique, ManagerState Controller’s OfficeState Controller’s OfficeDivision of Accounting and ReportingDivision of Accounting and ReportingState Government Reporting SectionState Government Reporting Section