Financial Statements

Available statement types include the following:

• Consolidated Financial Statements: Audited consolidated financial statements include 23 campuses and the Chancellor’s Office. Prior to 2014, some campuses also prepared individual statements, which are now included as supplemental schedules. Auxiliary organization financial statements can be found on the respective websites.
• CSU Institute: The CSU Institute houses the commercial paper program for the California State University. The CSU Institute financial statements include the independent auditors’ report, management discussion and analysis and the audited financial statements and supplementary information.
• CSU Risk Management Authority (CSURMA): The CSU Risk Management Authority's financial statements include the independent auditors’ report, management's discussion and analysis, the audited financial statements and supplementary information.
• Single Audit Report: CSU Single Audit Reports are prepared in compliance with the requirements of laws, regulations, contracts and applicable grants, including the U.S. Code of Federal Regulations and the Office of Management and Budget Uniform Guidance.
• Stockton Center: Statements include the auditors’ report and supplementary information about the Stockton Center Site Authority.
• Systemwide Revenue Bonds (SRB): Individual SRB statements completed prior to 2016. Current SRB information is included in the systemwide statements. Bonds are used to finance the construction and repair of student facilities.