KPMG Peat Marwick LLP Public Services

Exhibit 24 OMB Circular A-133 Audit Risk Assessment Questionnaire

California State University, ______

For the Year Ended June 30, 2015

OMB Circular A-133 Audit Risk Assessment Questionnaire

Instructions:

Please complete this questionnaire electronically for each federal program listed on the Schedule of Expenditures of Federal Awards (SEFA) with total expenditures over $300,000. The total expenditures should be accumulated by CFDA #, not by project. A questionnaire does not need to be prepared for programs in the Student Financial Assistance Cluster.

This questionnaire must be provided (hardcopy and electronic version) to the KPMG audit team on the first day of fieldwork. In addition, please attach the program grant agreement and any other relevant program information to the questionnaire.

Program Information per SEFA:

(Note: this information must agree exactly to information listed in the related line item of the SEFA)

Program Title:
CFDA Number:
Federal Grantor Agency:
FY15 Total Federal Expenditures: / $
FY15 Amount Provided to Subrecipients / $

These questionnaires will be reviewed by the KPMG audit team as part of the single audit for the year ended June30, 2015. The auditors will select certain questionnaires for further examination. The KPMG audit team may visit your department to verify the information provided for the specific federal program. In the event the questionnaire for this program is selected for verification, please indicate in the space provided below the name, location, and telephone number of the person who should be contacted to make arrangements for the required visit and verification procedures:

Contact Person: ______

Location: ______

Telephone No.: ______

1. Does the program contain any grant agreements/expenditures subject to the Uniform Guidance?

2. If the University’s total federal program expenditures reported in the University’s accounting system and on the SEFA (see program information above) do not agree with the total federal expenditures, please provide a reconciliation.

3. What procedures do you employ to ensure that subrecipients (if any) comply with applicable laws and regulations governing this program such as (1)allowable expenditures, (2)proper eligibility determination, (3)complete financial reporting, and (4)special program provisions?

4. What types of expenditures are allowable under this program? What procedures do you employ to ensure that federal funds are spent only for expenditures that are allowable under this program?

5. If payroll expenditures are allowable under this program, are the charges supported by a time and effort reporting system? If the answer is no, go on to question8.

6. Are the time and effort reports reviewed to ensure their accuracy? If so, by whom, and is the review documented?

7. If time and effort reports are not available to support payroll charges, what procedures are used to demonstrate that payroll charges to a specific program are fair and reasonable? Are these procedures documented, and if so, how?

8. What procedures do you employ to ensure that applicable matching requirements for this program are met?

9. Who is responsible for determining recipient eligibility for this program?

10. What procedures do you employ to ensure that eligibility criteria for this program are met?

11. What procedures do you employ to ensure that income earned under this program, if any, is properly accounted for and reported on the federal financial reports and utilized in accordance with federal laws and regulations?

12. Has an audit or review of this program been performed within the last three years? If so, attach a copy of the report.

13. Are there any special reporting or compliance requirements? If so, what procedures are in place to ensure compliance with the requirements?

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