Annual FINANCIAL REPORT

Transcription

1 UNAUDITED Template provided by System Annual FINANCIAL REPORT of Texas A&M University at Galveston For the Year Ended August 31, 2016 With Comparative Totals for the Year Ended August 31, 2015 Be sure to update Names/Titles Mr. Michael K. Young, President, Texas A&M University Douglas J. Palmer, Ph.D., Interim Vice President, and Chief Operating Officer, Texas A&M University at Galveston Dr. Jerry Strawser, Vice President for Finance and Administration & Chief Financial Officer, Texas A&M University

2 STUDENT ENROLLMENT DATA CURRENT YEAR NUMBER OF STUDENTS BY SEMESTER TYPE OF STUDENT FALL 2015 FALL 2016 Texas Resident 1,903 1,821 Out-of-State Foreign Total Students 2,324 2,190 HISTORICAL (Fall Semester) SEMESTER FISCAL YEAR HEADCOUNT CREDIT HOURS ,014 27, ,174 29, ,305 31, ,324 31, i

3 TABLE OF CONTENTS REFERENCE EXHIBITS PAGE III Statement of Net Position IV Statement of Revenues, Expenses, and Changes in Net Position IV - 1 Schedule of NACUBO Function to Natural Classification Matrix V Statement of Cash Flows SCHEDULES THREE Schedule of Cash & Cash Equivalents N-2 Note 2 - Capital Assets ii

4 EXHIBIT III STATEMENT OF NET POSITION Assets and Deferred Outflows Current Assets Cash & Cash Equivalents [Schedule Three] Investments Derivative Instruments Restricted Cash & Cash Equivalents [Schedule Three] Investments Legislative Appropriations Receivables, Net [Note 24] Federal Other Intergovernmental Interest and Dividends Gifts Self-Insured Health and Dental Student Investment Trades Accounts Other Due From Other Agencies Due From Other Members Due From Other Funds Consumable Inventories Merchandise Inventories Loans and Contracts Interfund Receivable [Note 12] Other Current Assets Total Current Assets Non-Current Assets Restricted Cash & Cash Equivalents [Schedule Three] Assets Held By System Office Investments [Note 3] Loans, Contracts and Other Gifts Receivable Loans and Contracts Assets Held By System Office Investments [Note 3] Interfund Receivable [Note 12] Capital Assets, Non-Depreciable [Note 2] Land and Land Improvements Construction In Progress Other Tangible Capital Assets Land Use Rights Other Intangible Capital Assets Capital Assets, Depreciable [Note 2] Buildings and Building Improvements Infrastructure Facilities and Other Improvements Furniture and Equipment Vehicles, Boats, and Aircraft Other Capital Assets Intangible Capital Assets, Amortized [Note 2] Land Use Rights Computer Software Other Intangible Capital Assets Accumulated Depreciation/Amortization Assets Held In Trust Other Non-Current Assets Total Non-Current Assets Deferred Outflows of Resources [Note 28] Unamortized Loss On Refunding Debt Government Acquisition Pensions Total Deferred Outflows of Resources Total Assets and Deferred Outflows CURRENT YEAR TOTAL PRIOR YEAR TOTAL $ 7,197, $ 7,696, ,489, ,558, ,191, ,493, ,859, , , , , , ,616, ,183, ,340, ,706, , ,167, , , , ,612, , , ,286, $ 19,792, $ 18,584, $ $ 6,649, , ,107, ,074, ,567, , ,015, ,741, ,928, ,148, ,623, ,560, , (77,632,930.76) 4,144, , ,321, ,074, ,211, , ,015, ,741, ,928, ,657, ,556, ,554, , (71,238,528.55) $ 146,472, $ 144,711, $ $ $ $ $ 166,264, $ 163,296,

5 EXHIBIT III STATEMENT OF NET POSITION Liabilities and Deferred Inflows Current Liabilities Payables Accounts Payroll Investment Trades Self-Insured Health and Dental Student Other Interfund Payable [Note 12] Due to Other Agencies Due to Other Funds Due to Other Members Funds Held for Investment Unearned Revenue Employees Compensable Leave Claims and Judgments Notes and Loans Payable [Note 5] Bonds Payable [Note 6] Capital Lease Obligations Liabilities Payable From Restricted Assets Funds Held for Others Other Current Liabilities Total Current Liabilities Non-Current Liabilities Interfund Payable [Note 12] Employees Compensable Leave Other Post Employment Benefits [Note 11] Pension Liability [Note 9] Claims and Judgments Notes and Loans Payable [Note 5] Bonds Payable [Note 6] Assets Held In Trust Liabilities Payable From Restricted Assets Funds Held for Others Capital Lease Obligations Other Non-Current Liabilities Total Non-Current Liabilities Deferred Inflows of Resources [Note 28] Pension Total Deferred Inflows of Resources Total Liabilities and Deferred Inflows Net Position Net Investment In Capital Assets Restricted for Debt Service Capital Projects Education Endowment and Permanent Funds Nonexpendable Expendable Unrestricted Total Net Position [Exhibit IV] Total Liabilities, Deferred Inflows, and Net Position CURRENT YEAR TOTAL PRIOR YEAR TOTAL $ 3,879, $ 5,518, ,650, ,009, , , , , ,461, ,288, , , ,671, ,062, , , ,612, , ,061, , , , ,852, $ 21,468, $ 18,952, $ $ 1,190, , ,194, , $ 1,216, $ 1,213, $ $ $ $ $ 22,684, $ 20,165, $ 88,555, $ 92,940, , ,420, ,545, , ,119, , ,331, ,427, , ,432, $ 143,579, $ 143,130, $ 166,264, $ 163,296,

6 EXHIBIT IV STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION CURRENT YEAR TOTAL PRIOR YEAR TOTAL Operating Revenues Tuition and Fees Discounts and Allowances Professional Fees Auxiliary Enterprises Discounts and Allowances Other Sales of Goods and Services Discounts and Allowances Interest Revenue Federal Revenue - Operating Federal Pass Through Revenue State Grant Revenue State Pass Through Revenue Other Grants and Contracts - Operating Other Operating Revenue Total Operating Revenues Operating Expenses Instruction Research Public Service Academic Support Student Services Institutional Support Operation & Maintenance of Plant Scholarships & Fellowships Auxiliary Depreciation/Amortization Total Operating Expenses [Schedule IV-1] Total Operating Income [Loss] Nonoperating Revenues [Expenses] Legislative Revenue Federal Revenue Non-Operating Federal Pass Through Non-Operating State Pass Through Non-Operating Gifts Investment Income Investing Activities Expense Interest Expense Borrower Rebates and Agent Fees Gain [Loss] On Sale or Disposal of Capital Assets Settlement of Claims Other Nonoperating Revenues Other Nonoperating [Expenses] Total Nonoperating Revenues [Expenses] Income [Loss] Before Other Revenues and Transfers $ 25,770, $ 24,642, (3,957,320.51) (3,830,006.03) 8,396, (947,161.61) 3,031, , ,820, , , ,436, ,448, , ,918, (1,075,298.12) 2,741, , ,033, , , ,072, ,318, , $ 40,693, $ 38,730, $ 17,037, $ 19,315, ,563, ,003, ,493, ,248, ,781, ,204, ,306, ,380, ,950, ,581, ,196, ,522, ,837, ,835, ,473, ,353, ,583, ,482, $ 62,223, $ 59,930, $ (21,530,237.63) $ (21,199,507.38) $ 21,724, $ 19,486, ,969, ,232, ,614, ,441, (102,140.12) (1,532.63) (11,089.88) 5, (15,217.88) 927, (472,649.85) (115,295.12) (1,975.13) 6, , (57,437.01) $ 27,625, $ 22,045, $ 6,095, $ 846,

7 EXHIBIT IV STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION CURRENT YEAR TOTAL PRIOR YEAR TOTAL Other Revenues and Transfers Capital Contributions Capital Appropriations [Higher Education Fund] Additions to Permanent and Term Endowments Special Items Extraordinary Items Transfers In Transfers From Other State Agencies Mandatory Transfers From Other Members Nonmandatory Transfers From Other Members Nonmandatory Transfers From Members/Agencies-Cap Assets Transfers Out Transfers to Other State Agencies Mandatory Transfers to Other Members Nonmandatory Transfers to Other Members Nonmandatory Transfers to Members/Agencies - Cap Assets Legislative Transfers - In Legislative Transfers - Out Legislative Appropriations Lapsed Total Other Revenues and Transfers Change In Net Position Net Position, Beginning of Year Restatement Net Position, Beginning of Year, Restated Net Position, End of Year $ $ 1, , , ,932, , (745.87) (2,157,000.99) (1,402,969.56) 124, (4,478,970.00) 283, , ,615, , (350,255.57) (2,161,132.41) (596.00) (3,768,895.87) (142,361.21) $ (5,645,658.74) $ (3,467,496.16) $ 449, $ (2,621,243.73) $ 143,130, $ 145,751, $ 143,130, $ 145,751, $ 143,579, $ 143,130,

8 SCHEDULE IV-1 NACUBO FUNCTION TO NATURAL CLASSIFICATION MATRIX ACADEMIC STUDENT INSTRUCTION RESEARCH PUBLIC SERVICE SUPPORT SERVICES Natural Classification Cost of Goods Sold Salaries & Wages Payroll Related Costs Payroll Related Costs-TRS Pension Professional Fees & Services Travel Materials & Supplies Communication & Utilities Repairs & Maintenance Rentals & Leases Printing & Reproduction Federal Pass-Through State Pass-Through Depreciation & Amortization Bad Debt Expense Interest Scholarships Claims & Losses Net Change In OPEB Obligation Other Operating Expenses $ $ $ $ $ 10,733, ,036, , ,225, ,956, , , , ,911, , , , , , , , , , , ,027, , , , , , , , , , , , , , , , , , , , , , ,608, , , ,611, , , , , , , , , (80.76) , Total Operating Expenses $ 17,037, $ 7,563, $ 1,493, $ 4,781, $ 3,306,

9 OPERATION & INSTITUTIONAL MAINTENANCE SCHOLARSHIPS & DEPRECIATION & PRIOR SUPPORT OF PLANT FELLOWSHIPS AUXILIARY AMORTIZATION TOTAL YEAR $ $ $ $ 786, $ $ 787, $ 885, ,280, , , , ,855, ,342, , , , ,919, ,418, ,682, , , , , , , ,725, , , ,148, ,463, , , , , ,030, , ,382, , , , , ,656, ,124, ,876, ,002, ,303, ,353, , , ,488, ,042, ,425, ,550, ,834, ,347, , , (228.38) ,725, ,583, ,583, (80.76) 1, ,943, ,482, , ,937, , , , , ,528, ,910, $ 6,950, $ 6,196, $ 1,837, $ 6,473, $ 6,583, $ 62,223, $ 59,930, [Exhibit IV]

10 EXHIBIT V STATEMENT OF CASH FLOWS CURRENT YEAR TOTAL PRIOR YEAR TOTAL Cash Flows From Operating Activities Proceeds Received From Tuition and Fees Proceeds Received From Customers Proceeds From Grants and Contracts Proceeds From Auxiliary Enterprises Proceeds From Loan Programs Proceeds From Other Operating Revenues Payments to Suppliers for Goods and Services Payments to Employees Payments for Loans Provided Payments for Other Operating Expenses Net Cash Provided [Used] By Operating Activities Cash Flows From Noncapital Financing Activities Proceeds From State Appropriations Proceeds From Gifts Proceeds From Endowments Proceeds From Transfers From Other Funds Proceeds From Other Grant Receipts Proceeds From Other Noncapital Financing Activities Payments of Interest Payments for Transfers to Other Funds Payments for Grant Disbursements Payments for Other Noncapital Financing Uses Other Noncapital Transfers From/To System Transfers Between Fund Groups Net Cash Provided [Used] By Noncapital Financing Activities Cash Flows From Capital and Related Financing Activities Proceeds From Sale of Capital Assets Proceeds From Debt Issuance Proceeds From State Grants and Contracts Proceeds From Federal Grants and Contracts Proceeds From Gifts Proceeds From Interfund Payables Proceeds From Other Financing Activities Proceeds From Capital Contributions Payments for Additions to Capital Assets Payments of Principal On Debt Payments for Capital Leases Payments of Interest On Debt Issuance Payments for Interfund Receivables Payments of Other Costs On Debt Issuance Transfer of Capital Debt Proceeds From System [Nonmandatory] Intrasystem Transfers for Capital Debt [Mandatory] Intrasystem Transfers for Construction Proceeds [Non-Mand] Net Cash Provided [Used] By Capital and Related Financing Act. $ 22,465, $ 19,651, ,031, ,728, ,107, ,129, ,032, ,905, , , , , (26,616,481.97) (22,753,997.69) (29,225,499.09) (26,954,098.63) (2,167,000.62) (1,020,196.07) $ (15,677,925.78) $ (13,095,039.99) $ 21,631, $ 19,321, , , , , , , ,969, ,232, ,876, , (745.87) (3,831.90) 1,045, (350,255.57) (68,060.32) 1,397, $ 27,485, $ 23,904, $ 3, $ 8, , (2,172,850.88) (1,532.63) 38, (5,922,541.99) (3,303,131.06) (25,309.99) (1,975.13) 1,700, (5,930,028.28) 132, $ (8,049,458.66) $ (7,419,348.95) Cash Flows From Investing Activities Proceeds From Sales of Investments Sales and Purchases of Investments Held By System Proceeds From Interest and Investment Income Payments to Acquire Investments $ $ (4,864,102.45) 912, (4,993,454.01) 706, Net Cash Provided [Used] By Investing Activities Net Increase [Decrease] In Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of Year Restatement Cash and Cash Equivalents, Beginning of Year, As Restated Cash and Cash Equivalents, End of Year [Sch Three] $ (3,951,508.11) $ (4,287,128.13) $ (193,615.28) $ (897,359.55) $ 8,880, $ 9,777, $ 8,880, $ 9,777, $ 8,686, $ 8,880,

11 EXHIBIT V STATEMENT OF CASH FLOWS CURRENT YEAR TOTAL PRIOR YEAR TOTAL Reconciliation of Operating Income [Loss] to Net Cash Provided [Used] By Operating Activities Operating Income [Loss] $ $ (21,530,237.63) (21,199,507.38) Adjustments to Reconcile Operating Income [Loss] to Net Cash Provided [Used] By Operating Activities Amortization and Depreciation Bad Debt Expense Operating Income [Loss] and Cash Flow Categories Classification Differences Changes In Assets and Liabilities [Increase] Decrease In Receivables [Increase] Decrease In Due From Other Funds [Increase] Decrease In Due From System Members [Increase] Decrease In Inventories [Increase] Decrease In Prepaid Expenses [Increase] Decrease In Loans and Contracts [Increase] Decrease In Other Assets Increase [Decrease] In Payables Increase [Decrease] In Due to Other Agencies/Funds Increase [Decrease] In Due to System Members Increase [Decrease] In Unearned Revenue Increase [Decrease] In Deposits Increase [Decrease] In Employees Compensable Leave Increase [Decrease] In OPEB Liability Increase [Decrease] In Pension Liability Increase [Decrease] In Self Insured Accrued Liability Increase [Decrease] In Other Liabilities 6,583, (3,136.75) 231, , , (330,036.50) 40, (1,947,105.38) 2, , , , (92,286.90) 6,482, , (507,723.86) (221,691.18) 75, (38,544.35) (293,247.66) 8, ,511, , (627,172.57) 213, , Total Adjustments Net Cash Provided [Used] By Operating Activities $ 5,852, $ 8,104, $ (15,677,925.78) $ (13,095,039.99) Non-Cash Transactions Donation of Capital Assets Net Change In Fair Value of Investments Refunding of Long Term Debt Amortization of Bond Premiums and Discounts Borrowing Under Capital Lease Purchase Other $ $ 1, ,121, (2,799,873.16) 36, ,

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13 SCHEDULE THREE SCHEDULE OF CASH & CASH EQUIVALENTS CURRENT YEAR TOTAL Cash & Cash Equivalents Current Assets Cash On Hand Petty Cash Department Working Fund Total Cash On Hand $ 1, $ 1, Cash In State Treasury Fund 0275 Total Cash In State Treasury Reimbursements Due From State Treasury Assets Held By System Offices-Current Total Current Cash and Cash Equivalents [Exhibit III] $ 2,351, $ 2,351, $ 10, ,834, $ 7,197, Restricted Cash On Hand Cash In Bank Assets Held By System Offices-Current Total Restricted Cash and Cash Equivalents [Exhibit III] Total Cash & Cash Equivalents [Exhibit V] $ 1,155, $ 333, $ 1,489, $ 8,686,

14 SCHEDULE N-2 NOTE 2 - CAPITAL ASSETS BALANCE ADJUSTMENTS COMPLETED CIP Non-Depreciable/Non-Amortizable Assets Land and Land Improvements Construction In Progress Other Tangible Capital Assets Total Non-Depreciable/Non-Amortizable Assets Depreciable Assets Buildings Infrastructure Facilities and Other Improvements Furniture and Equipment Vehicles, Boats and Aircraft Other Capital Assets Total Depreciable Assets at Historical Cost Less Accumulated Depreciation for Buildings Infrastructure Facilities and Other Improvements Furniture and Equipment Vehicles, Boats and Aircraft Other Capital Assets Total Accumulated Depreciation Depreciable Assets, Net Amortizable Assets - Intangible Computer Software Total Intangible Assets at Historical Cost Less Accumulated Amortization for Computer Software Total Accumulated Amortization Amortizable Assets,Net Capital Assets, Net $ 2,074, $ $ 3,211, , $ 5,311, $ $ $ 130,015, $ $ 11,741, ,928, ,657, ,556, ,554, $ 158,454, $ $ $ (52,185,476.79) $ $ (6,614,873.73) (3,008,069.94) (5,940,627.47) (1,884,507.63) (1,293,473.41) $ (70,927,028.97) $ $ $ 87,527, $ $ $ 413, $ $ $ 413, $ $ $ (311,499.58) $ $ $ (311,499.58) $ $ $ 101, $ $ $ 92,940, $ $

15 INC-INTERAGENCY DEC-INTERAGENCY BALANCE TRANSACTIONS TRANSACTIONS ADDITIONS DELETIONS $ $ $ $ $ 2,074, ,356, ,567, , $ $ $ 1,356, $ $ 6,667, $ $ $ $ $ 130,015, ,741, ,928, , , (158,089.97) 9,148, , , (57,326.00) 2,623, , (8,247.73) 1,560, $ 54, $ $ 733, $ (223,663.70) $ 159,017, $ $ $ (5,225,708.08) $ $ (57,411,184.87) (327,795.84) (6,942,669.57) (105,026.40) (3,113,096.34) (762.82) (620,348.06) 138, (6,423,641.51) (5,309.84) (229,195.90) 57, (2,061,687.37) (40,513.85) (1,333,987.26) $ (6,072.66) $ $ (6,548,588.13) $ 195, $ (77,286,266.92) $ 47, $ $ (5,815,557.70) $ (28,240.86) $ 81,731, $ $ $ 90, $ $ 503, $ $ $ 90, $ $ 503, $ $ $ (35,164.26) $ $ (346,663.84) $ $ $ (35,164.26) $ $ (346,663.84) $ $ $ 54, $ $ 156, $ 47, $ $ (4,404,554.35) $ (28,240.86) $ 88,555,

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17 SCHEDULE N-2-FN NOTE 2 - FOOTNOTE FOR VERIFICATION TO IV-FUND N-2 COLUMN BREAKDOWN Column 2 - Adjustments Restatement Total Adjustments $ $ Column 3 - Completed CIP Intrafund Transfer In Intrafund Transfer Out Total Completed CIP $ $ Column 4 - Interagency Transactions-Increase Transfers from Other State Agencies Transfers from Other Members $ 47, Total Interagency Transactions-Increase Column 5 - Interagency Transactions-Decrease Transfers to Other State Agencies Transfers to Other Members Total Interagency Transactions-Decrease Column 6 - Additions Expended for Plant Facilities Other Non Operating Revenues Gain/Loss On Disposal of Capital Assets Capital Contributions Depreciation/Amortization Total Additions $ 47, $ $ $ 2,172, , , (6,583,752.39) $ (4,404,554.35) Column 7 - Deletions Gain/Loss on Disposal of Capital Assets Other Nonoperating [Expenses] $ (16,854.88) (11,385.98) Total Deletions $ (28,240.86) Accumulated Depreciation/Amortization Accumulated Depreciation [N-2] Accumulated Amortization [N-2] Total Accumulated Depr/Amort [III-Fund] $ (77,286,266.92) (346,663.84) $ (77,632,930.76)

18 SCHEDULE III-FUND STATEMENT OF NET POSITION BY FUND GROUP CURRENT FUNDS UNRESTRICTED EDUCATIONAL LOAN AND GENERAL DESIGNATED AUXILIARY TOTAL RESTRICTED FUNDS Assets and Deferred Outflows Current Assets Cash & Cash Equivalents [Sch Three-A] Investments Derivative Instruments Restricted Cash & Cash Equivalents [Sch Three-A] Investments Legislative Appropriations Receivables, Net Federal Other Intergovernmental Interest and Dividends Gifts Self-Insured Health and Dental Student Investment Trades Accounts Other Due From Other Agencies Due From Other Members Due From Other Funds Consumable Inventories Merchandise Inventories Loans and Contracts Interfund Receivables Other Current Assets $ $ $ $ $ $ 2,786, ,504, , ,180, , ,558, ,558, , , , , ,070, , , , , , , , , , , , , , , , , , , , ,155, , Total Current Assets $ 4,928, $ 4,649, $ 1,840, $ 11,417, $ 3,759, $ 1,423, Non-Current Assets Restricted Cash & Cash Equivalents [Sch Three-A] Assets Held By System Office Investments Loans, Contracts and Other Gifts Receivable Loans and Contracts Assets Held By System Office Investments Interfund Receivable Capital Assets, Non-Depreciable [Note 2] Land and Land Improvements Construction In Progress Other Tangible Capital Assets Land Use Rights Other Intangible Capital Assets Capital Assets, Depreciable [Note 2] Buildings and Building Improvements Infrastructure Facilities and Other Improvements Furniture and Equipment Vehicles, Boats, and Aircraft Other Capital Assets Intangible Capital Assets,Amortized [Note 2] Land Use Rights Computer Software Other Intangible Capital Assets Accumulated Depreciation/Amortization Assets Held In Trust Other Non-Current Assets $ $ $ $ $ $ 2,382, ,436, ,619, ,276, ,332, , Total Non-Current Assets Deferred Outflows of Resources [Note 28] Unamortized Loss On Refunding Debt Government Acquisition Pension Total Deferred Outflows of Resources Total Assets and Deferred Outflows $ 4,436, $ 36,619, $ 9,276, $ 50,332, $ 2,382, $ 160, $ $ $ $ $ $ $ $ $ $ $ $ $ 9,364, $ 41,269, $ 11,116, $ 61,750, $ 6,142, $ 1,583,

19 TOTALS PLANT FUNDS (MEMORANDUM ONLY) ENDOWMENT ANNUITY AND AND LIFE INCOME RENEWALS AND RETIREMENT OF INVESTMENT SIMILAR FUNDS FUNDS UNEXPENDED REPLACEMENTS INDEBTEDNESS IN PLANT AGENCY FUNDS CURRENT YEAR PRIOR YEAR $ $ $ $ $ $ $ $ $ 17, ,197, ,696, , , ,489, ,558, ,191, ,183, ,340, ,706, ,423, ,493, , ,167, ,000, , ,859, , , , , , , ,612, , , , ,616, , , ,286, $ $ $ 1,104, $ $ $ $ 2,087, $ 19,792, $ 18,584, $ $ $ $ $ $ $ $ $ 3,169, ,097, ,649, ,144, , , , ,107, , ,321, ,074, ,567, , ,074, ,567, , ,074, ,211, , ,015, ,741, ,928, ,148, ,623, ,560, ,015, ,741, ,928, ,148, ,623, ,560, ,015, ,741, ,928, ,657, ,556, ,554, , (77,632,930.76) 503, (77,632,930.76) 413, (71,238,528.55) $ 3,762, $ $ 180, $ $ $ 88,555, $ 1,097, $ 146,472, $ 144,711, $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 3,762, $ $ 1,285, $ $ $ 88,555, $ 3,184, $ 166,264, $ 163,296,

20 SCHEDULE III-FUND STATEMENT OF NET POSITION BY FUND GROUP CURRENT FUNDS UNRESTRICTED EDUCATIONAL LOAN AND GENERAL DESIGNATED AUXILIARY TOTAL RESTRICTED FUNDS Liabilities and Deferred Inflows Current Liabilities Payables Accounts Payroll Investment Trades Self-Insured Health and Dental Student Other Interfund Payable Due to Other Agencies Due to Other Funds Due to Other Members Funds Held for Investment Unearned Revenue Employees Compensable Leave Claims and Judgments Notes and Loans Payable Bonds Payable Capital Lease Obligations Liabilities Payable From Restricted Assets Funds Held for Others Other Current Liabilities Total Current Liabilities Non-Current Liabilities Interfund Payable Employees Compensable Leave Other Post Employment Benefits Pension Liability [Note 9] Claims and Judgments Notes and Loans Payable Bonds Payable Assets Held In Trust Liabilities Payable From Restricted Assets Funds Held for Others Capital Lease Obligations Other Non-Current Liabilities Total Non-Current Liabilities Deferred Inflows of Resources [Note 28] Pension Total Deferred Inflows of Resources Total Liabilities and Deferred Inflows $ 671, $ 2,867, $ 47, $ 3,587, $ 281, $ ,072, , , ,337, , , , , , , , , , , , ,110, , ,249, ,538, , , , , , , , ,463, ,062, $ 3,172, $ 6,214, $ 2,592, $ 11,978, $ 4,366, $ 938, $ $ $ $ $ $ 1,023, , , ,190, , , $ 1,023, $ 154, $ 38, $ 1,216, $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 4,195, $ 6,369, $ 2,630, $ 13,195, $ 4,366, $ 938, Net Position Net Investment In Capital Assets Restricted for Debt Service Capital Projects Education Endowment and Permanent Funds Nonexpendable Expendable Unrestricted [Sch III-1] $ $ $ $ $ $ 1,775, ,169, ,900, ,486, ,555, , Total Net Position [Sch IV-Fund] Total Liabilities, Def Inflows, and Net Position $ 5,169, $ 34,900, $ 8,486, $ 48,555, $ 1,775, $ 644, $ 9,364, $ 41,269, $ 11,116, $ 61,750, $ 6,142, $ 1,583, GROSS CURRENT YEAR RECEIVABLE, NET RECEIVABLE ALLOWANCE OF ALLOWANCE Allowance Details for Note 24 Gifts Receivable Student Receivable Accounts Receivable Other Receivable Loans and Contracts Current Loans and Contracts Noncurrent $ $ $ 2,564, (70,248.24) 1,859, , (9,010.05) 160, ,493, ,859, , ,

21 TOTALS PLANT FUNDS (MEMORANDUM ONLY) ENDOWMENT ANNUITY AND AND LIFE INCOME RENEWALS AND RETIREMENT OF INVESTMENT SIMILAR FUNDS FUNDS UNEXPENDED REPLACEMENTS INDEBTEDNESS IN PLANT AGENCY FUNDS CURRENT YEAR PRIOR YEAR $ $ $ $ $ $ $ 11, $ 3,879, $ 5,518, ,650, ,009, ,000, , , , , ,461, , , ,612, , ,501, ,288, , ,061, , ,671, , ,671, ,062, , , ,852, $ $ $ 1,000, $ $ $ $ 3,184, $ 21,468, $ 18,952, $ $ $ $ $ $ $ $ $ 1,190, ,194, , , $ $ $ $ $ $ $ $ 1,216, $ 1,213, $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,000, $ $ $ $ 3,184, $ 22,684, $ 20,165, $ $ $ $ $ $ 88,555, $ $ 88,555, $ 92,940, , , ,420, , ,331, ,545, , , , ,545, , ,119, ,427, , ,432, $ 3,762, $ $ 285, $ $ $ 88,555, $ $ 143,579, $ 143,130, $ 3,762, $ $ 1,285, $ $ $ 88,555, $ 3,184, $ 166,264, $ 163,296,

22 SCHEDULE III-1 UNRESTRICTED NET POSITION DETAIL UNRESTRICTED CURRENT FUNDS EDUCATIONAL LOAN AND GENERAL DESIGNATED AUXILIARY TOTAL FUNDS Unrestricted Net Position Reserved for Encumbrances Annual Debt Service Payment Receivables Inventories Prepaid Expenses Deposits Self-Insured Plans Unrealized Gain[Loss] On Investments Advanced Technology/Research Programs TPEG Reserves Designated Tuition Set Aside [Financial Aid] Higher Education Fund Texas A&M Forest Service-Special Reserves Prairie View A&M University-CJCP State Funds and Special Projects Sub-Total - Reserved Allocated for Capital Projects and Major Purchases Maintenance and Repair Funds Functioning As Endowments Endowment Commitment Scholarships, Grad/Undergrad Initiatives Research/Sponsored Project Commitments Faculty/Researcher/Staff Other Sub-Total - Allocated Allocated for Operations Available University Fund Allocated for Operations Unallocated Sub-Total - Allocated for Operations Total Unrestricted Net Position $ 93, $ 473, $ 11, $ 578, $ 2,277, ,277, , , , ,425, , , , , , , , ,150, ,150, , , ,136, ,136, , , $ 893, $ 6,446, $ 3,240, $ 10,580, $ $ $ 6,040, $ 513, $ 6,554, $ 237, , , ,000, ,000, $ $ 7,278, $ 568, $ 7,846, $ $ $ $ $ $ 4,275, ,175, ,676, ,128, $ 4,275, $ 21,175, $ 4,676, $ 30,128, $ $ 5,169, $ 34,900, $ 8,486, $ 48,555, $ RECEIVABLES PER BALANCE SHEET Educational and General Designated Auxiliary Total Unrestricted Current Fund Receivables $ 582, , , $ 1,425,

23 PLANT FUNDS ENDOWMENT AND RENEWALS AND SIMILAR FUNDS UNEXPENDED REPLACEMENTS TOTAL PRIOR YEAR $ $ $ $ 578, $ 3,155, ,277, ,237, ,425, ,833, , , , , , ,150, , ,136, , ,052, , , , , $ $ $ $ 10,580, $ 11,491, $ $ 197, $ $ 6,751, $ 3,035, , , , , , ,000, $ 366, $ 197, $ $ 8,410, $ 3,708, $ $ $ $ $ 30,128, ,232, $ $ $ $ 30,128, $ 29,232, $ 366, $ 197, $ $ 49,119, $ 44,432,

24 SCHEDULE THREE-A SCHEDULE OF CASH & CASH EQUIVALENTS UNRESTRICTED CURRENT FUNDS EDUCATIONAL TOTAL AND GENERAL DESIGNATED AUXILIARY RESTRICTED Cash & Cash Equivalents Current Assets Cash On Hand Petty Cash Department Working Fund Total Cash On Hand $ 1, $ $ $ 1, $ $ 1, $ $ $ 1, $ Cash In State Treasury Fund 0275 Total Cash In State Treasury Reimbursements Due From State Treasury Assets Held By System Office-Current Total Current Cash and Cash Equivalents [III-Fund] Restricted Cash In Bank Wells Fargo Bank Texas, N.A. Total Cash In Bank Assets Held By System Office-Current Total Restricted Cash and Cash Equivalents [III-Fund] Total Cash & Cash Equivalents [Exhibit V] $ 2,351, $ 2,351, $ $ $ $ 2,351, $ 2,351, $ $ $ $ 10, $ 10, $ $ $ 4,834, , ,504, , $ 7,197, $ 2,786, $ 3,504, $ 888, $ $ 1,155, $ $ $ $ $ 1,155, $ $ $ $ $ 333, $ $ $ $ 228, $ 1,489, $ $ $ $ 228, $ 8,686, $ 2,786, $ 3,504, $ 888, $ 228,

25 PLANT FUNDS ENDOWMENT ANNUITY AND LOAN AND LIFE INCOME RENEWALS AND RETIREMENT OF AGENCY FUNDS SIMILAR FUNDS FUNDS UNEXPENDED REPLACEMENTS INDEBTEDNESS FUNDS $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 17, $ $ $ $ 17, $ $ $ $ 1,155, $ $ $ $ $ $ $ 1,155, $ $ $ $ $ $ $ $ $ $ $ $ $ 104, $ 1,155, $ $ $ $ $ $ 104, $ 1,155, $ $ $ 17, $ $ $ 104,

26 SCHEDULE IV-FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION BY FUND GROUP CURRENT FUNDS UNRESTRICTED EDUCATIONAL LOAN AND GENERAL DESIGNATED AUXILIARY TOTAL RESTRICTED FUNDS Operating Revenues Tuition and Fees Tuition Fees Discounts and Allowances-Tuition Discounts and Allowances-Fees Tuition and Fees - Net of Discounts and Allowances $ 4,469, $ 12,890, $ $ 17,359, $ $ 109, ,301, ,411, (686,259.40) (1,979,435.26) (2,665,694.66) (16,860.80) (1,274,765.05) (1,291,625.85) $ 3,875, $ 17,937, $ $ 21,813, $ $ Professional Fees Auxiliary Enterprises Discounts and Allowances Other Sales of Goods and Services Discounts and Allowances Interest Revenue - Loans Federal Revenue - Operating Federal Pass Through Revenue State Grant Revenue State Grant Pass Through Revenue Other Grants and Contracts - Operating Other Operating Revenue 843, ,030, , (207,613.03) 9, , , , ,396, (947,161.61) 51, ,396, (947,161.61) 3,030, , (207,613.03) 9, , , , ,306, , , , ,879, , , , Total Operating Revenues $ 4,718, $ 22,252, $ 7,501, $ 34,472, $ 6,202, $ 18, Operating Expenses Instruction Research Public Service Academic Support Student Services Institutional Support Operation & Maintenance of Plant Scholarships & Fellowships Auxiliary Depreciation/Amortization $ 12,554, $ 3,888, $ $ 16,443, $ 594, $ 923, ,519, ,442, ,120, ,319, ,319, , ,096, ,566, ,662, , ,361, ,916, ,277, , ,094, ,796, ,890, , , ,531, ,464, , , , ,163, , ,473, ,473, , Total Operating Expenses Total Operating Income [Loss] $ 22,264, $ 19,400, $ 6,473, $ 48,138, $ 6,854, $ 1, $ (17,545,854.80) $ 2,851, $ 1,028, $ (13,666,048.91) $ (652,030.58) $ 16, Nonoperating Revenues [Expenses] Legislative Revenue [A] Federal Revenue Non-Operating Federal Pass Through Non-Operating State Pass Through Non-Operating Gifts Investment Income Interest/Dividends/Other Income Realized Gain [Loss] Sale of Investments Net Increase [Decrease] In Fair Value Investing Activities Expense Interest Expense Borrower Rebates and Agent Fees Gain[Loss] On Sale or Disposal of Capital Assets Settlement of Claims Other Nonoperating Revenues Other Nonoperating [Expenses] $ 21,724, $ $ $ 21,724, $ $ 1,969, , , , , , , , , , ,098, ,098, (102,140.12) (102,140.12) (1,532.63) (1,532.63) 3, , , (3,831.90) (3,831.90) 4, Total Nonoperating Revenues [Expenses] Income [Loss] Before Other Revenues, and Transfers $ 21,966, $ 2,027, $ $ 23,993, $ 2,608, $ 4, $ 4,420, $ 4,878, $ 1,028, $ 10,327, $ 1,956, $ 20,

27 TOTALS PLANT FUNDS TOTAL FOR FY ENDOWMENT ANNUITY AND AND LIFE INCOME RENEWALS AND RETIREMENT OF INVESTMENT CURRENT PRIOR SIMILAR FUNDS FUNDS UNEXPENDED REPLACEMENTS INDEBTEDNESS IN PLANT YEAR YEAR $ $ $ $ $ $ $ 17,359, $ 16,628, ,411, ,014, (2,665,694.66) (2,584,415.08) (1,291,625.85) (1,245,590.95) $ $ $ $ $ $ $ 21,813, $ 20,812, ,396, (947,161.61) 3,031, , ,820, , , ,436, ,448, , ,918, (1,075,298.12) 2,741, , ,033, , , ,072, ,318, , $ $ $ $ $ $ $ 40,693, $ 38,730, $ $ $ $ $ $ $ 17,037, $ 19,315, ,563, ,003, ,493, ,248, ,781, ,204, ,306, ,380, ,950, ,581, , ,196, ,522, ,837, ,835, ,473, ,353, ,583, ,583, ,482, $ $ $ 644, $ $ $ 6,583, $ 62,223, $ 59,930, $ $ $ (644,722.51) $ $ $ (6,583,752.39) $ (21,530,237.63) $ (21,199,507.38) $ $ $ $ $ $ $ 21,724, $ 19,486, ,969, ,232, , ,000, ,614, , , , ,014, , ,121, (102,140.12) (1,532.63) 821, ,505, (2,799,873.16) (115,295.12) (1,975.13) (14,454.88) 3, (11,385.98) (11,089.88) 5, (15,217.88) 6, , (57,437.01) $ 40, $ $ 1,000, $ $ $ (21,893.70) $ 27,625, $ 22,045, $ 40, $ $ 355, $ $ $ (6,605,646.09) $ 6,095, $ 846,

28 SCHEDULE IV-FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION BY FUND GROUP CURRENT FUNDS UNRESTRICTED EDUCATIONAL LOAN AND GENERAL DESIGNATED AUXILIARY TOTAL RESTRICTED FUNDS Other Revenues and Transfers Capital Contributions Capital Appropriation Higher Education Fund [A] Additions to Permanent and Term Endowments Special Items Extraordinary Items Transfers In Transfer From Other State Agencies Mandatory Transfers From Other Members Nonmandatory Transfers From Other Members Nonmand Trfr From Members/Agencies - Cap Asset Transfers From Other Funds Intrafund Transfer In Transfers Out Transfer to Other State Agencies Mandatory Transfers to Other Members Nonmandatory Transfers to Other Members Nonmand Trfr to Members/Agencies - Cap Assets Transfers to Other Funds Intrafund Transfer Out Legislative Transfers - In Legislative Transfers - Out Legislative Appropriations Lapsed Total Other Revenues and Transfers Change In Net Position Net Position, Beginning of Year Restatement [IV-5-A] Net Position, Beginning of Year, Restated Net Position, End of Year Expended for Plant Facilities Bonds Notes and Loans Net Position As Reported On III-Fund $ $ $ $ $ $ 194, , ,700, ,700, , ,424, , ,371, , ,453, ,614, ,175, ,243, , (745.87) (745.87) (525,872.89) (1,631,128.10) (2,157,000.99) (115,142.38) (230,000.00) (345,142.38) (473,088.24) (21,009.28) (1,397,902.20) (1,891,999.72) (1,934,297.15) (60,453,180.90) (26,614,745.86) (2,175,911.56) (89,243,838.32) (16,540.02) 124, , (4,478,970.00) (4,478,970.00) $ (4,632,581.24) $ 2,462, $ (2,311,868.69) $ (4,481,886.62) $ (1,665,245.43) $ $ (211,943.97) $ 7,341, $ (1,283,657.84) $ 5,845, $ 291, $ 20, $ 5,441, $ 28,092, $ 9,769, $ 43,303, $ 1,706, $ 624, $ 5,441, $ 28,092, $ 9,769, $ 43,303, $ 1,706, $ 624, $ 5,229, $ 35,434, $ 8,486, $ 49,149, $ 1,998, $ 644, $ (60,247.90) $ (533,899.00) $ $ (594,146.90) $ (222,536.37) $ $ 5,169, $ 34,900, $ 8,486, $ 48,555, $ 1,775, $ 644, [A]Analysis of Legislative Revenue Original Appropriations Additional Appropriations Old Age Survivor s Insurance Match Optional Retirement Program Staff Group Insurance Premium Reimbursement Salary Increase Teacher Retirement System Unemployment Compensation Insurance Other Additions/Reductions Subtotal Additional Appropriations Higher Education Fund Total Legislative Revenue $ $ $ $ 18,226, , , ,704, , , ,498, ,724,

29 TOTALS PLANT FUNDS TOTAL FOR FY ENDOWMENT ANNUITY AND AND LIFE INCOME RENEWALS AND RETIREMENT OF INVESTMENT CURRENT PRIOR SIMILAR FUNDS FUNDS UNEXPENDED REPLACEMENTS INDEBTEDNESS IN PLANT YEAR YEAR $ $ $ $ $ $ $ $ 1, , , , , , , ,408, , ,932, , ,826, ,260, ,615, , ,924, ,227, (57,827.18) (1,000,000.00) (745.87) (2,157,000.99) (1,402,969.56) (350,255.57) (2,161,132.41) (596.00) (3,826,296.87) (89,260,378.34) 124, (4,478,970.00) (3,924,567.15) (82,227,633.59) (3,768,895.87) (142,361.21) $ 45, $ $ 408, $ $ $ 47, $ (5,645,658.74) $ (3,467,496.16) $ 86, $ $ 763, $ $ $ (6,557,709.18) $ 449, $ (2,621,243.73) $ 3,676, $ $ 877, $ $ $ 92,940, $ 143,130, $ 145,751, $ 3,676, $ $ 877, $ $ $ 92,940, $ 143,130, $ 145,751, $ 3,762, $ $ 1,641, $ $ $ 86,382, $ 143,579, $ 143,130, $ $ $ (1,356,167.61) $ $ $ 2,172, $ $ $ 3,762, $ $ 285, $ $ $ 88,555, $ 143,579, $ 143,130,

30 SCHEDULE IV-FUND STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION BY FUND GROUP CURRENT FUNDS UNRESTRICTED EDUCATIONAL LOAN AND GENERAL DESIGNATED AUXILIARY TOTAL RESTRICTED FUNDS Bad Debt Expense-Contra Revenue Bad Debt Expense-Tuition and Fees Bad Debt Expense-Professional Fees Bad Debt Expense-Other Sales Bad Debt Expense Contracts & Grants Bad Debt Expense-Gifts/Pledges Bad Debt Expense-Loans $ (17,930.88) $ 10, $ $ (7,763.23) $ $ 1, , , (80.76) Total Bad Debt Expense $ (17,930.88) $ 12, $ 2, $ (3,055.99) $ $ (80.76)

31 TOTALS PLANT FUNDS TOTAL FOR FY ENDOWMENT ANNUITY AND AND LIFE INCOME RENEWALS AND RETIREMENT OF INVESTMENT CURRENT PRIOR SIMILAR FUNDS FUNDS UNEXPENDED REPLACEMENTS INDEBTEDNESS IN PLANT YEAR YEAR $ $ $ $ $ $ $ (7,763.23) $ 30, , , (80.76) $ $ $ $ $ $ $ (3,136.75) $ 38, [Exhibit V]

32 SCHEDULE IV-2 NATURAL CLASSIFICATION TO NACUBO FUNCTION MATRIX WORKING DOCUMENT NACUBO FUNCTION INSTRUCTION RESEARCH Natural Classification Cost of Goods Sold Salaries & Wages Payroll Related Costs Professional Fees & Services Travel Materials & Supplies Communication & Utilities Repairs & Maintenance Rentals & Leases Printing & Reproduction Federal Pass-Through State Pass-Through Depreciation & Amortization Bad Debt Expense Interest Scholarships Claims & Losses Net Change In OPEB Obligation Payroll Related Costs-TRS Pension Other Operating Expense $ $ 10,733, ,956, ,911, , , , , , , , , ,036, , , , , , , , , , , ,608, Total Operating Expense $ 17,037, $ 7,563, PUBLIC SERVICE ACADEMIC SUPPORT Natural Classification Cost of Goods Sold Salaries & Wages Payroll Related Costs Professional Fees and Services Travel Materials & Supplies Communication & Utilities Repairs & Maintenance Rentals & Leases Printing & Reproduction Federal Pass-Through State Pass-Through Depreciation & Amortization Bad Debt Expense Interest Scholarships Claims & Losses Net Change in OPEB Obligation Payroll Related Costs-TRS Pension $ $ 441, , , , , , , , , ,225, , , , ,027, , , , , ,

33 SCHEDULE IV-2 NATURAL CLASSIFICATION TO NACUBO FUNCTION MATRIX PUBLIC SERVICE ACADEMIC SUPPORT Natural Classification (Continued) Other Operating Expense Total Operating Expense $ 380, $ 244, $ 1,493, $ 4,781, STUDENT SERVICES INSTITUTIONAL SUPPORT Natural Classification Cost of Goods Sold Salaries & Wages Payroll Related Costs Professional Fees and Services Travel Materials & Supplies Communication & Utilities Repairs & Maintenance Rentals & Leases Printing & Reproduction Federal Pass-Through State Pass-Through Depreciation & Amortization Bad Debt Expense Interest Scholarships Claims & Losses Net Change in OPEB Obligation Payroll Related Costs-TRS Pension Other Operating Expense $ $ 1,611, , , , , , , , , (80.76) , ,280, , ,682, , , , , , , , Total Operating Expense $ 3,306, $ 6,950, OPERATION & MAINTENANCE OF PLANT Natural Classification Cost of Goods Sold Salaries & Wages Payroll Related Costs Professional Fees and Services Travel Materials & Supplies Communication & Utilities Repairs & Maintenance Rentals & Leases Printing & Reproduction Federal Pass-Through State Pass-Through Depreciation & Amortization Bad Debt Expense Interest Scholarships $ $ 773, , ,725, , , ,148, ,463, , , (228.38)

34 SCHEDULE IV-2 NATURAL CLASSIFICATION TO NACUBO FUNCTION MATRIX OPERATION & MAINTENANCE OF PLANT Natural Classification (Continued) Claims & Losses Net Change in OPEB Obligation Payroll Related Costs-TRS Pension Other Operating Expense Total Operating Expense $ $ 443, $ 6,196, $ SCHOLARSHIPS AND FELLOWSHIPS AUXILIARY Natural Classification Cost of Goods Sold Salaries & Wages Payroll Related Costs Professional Fees and Services Travel Materials & Supplies Communication & Utilities Repairs & Maintenance Rentals & Leases Printing & Reproduction Federal Pass-Through State Pass-Through Depreciation & Amortization Bad Debt Expense Interest Scholarships Claims & Losses Net Change in OPEB Obligation Payroll Related Costs-TRS Pension Other Operating Expense Total Operating Expense $ $ 786, , , , , ,030, , , ,382, , , , , ,725, , , $ 1,837, $ 6,473, DEPRECIATION/ AMORTIZATION Natural Classification Cost of Goods Sold Salaries & Wages Payroll Related Costs Professional Fees and Services Travel Materials & Supplies Communication & Utilities Repairs & Maintenance Rentals & Leases Printing & Reproduction Federal Pass-Through State Pass-Through Depreciation & Amortization $ $ 6,583,

35 SCHEDULE IV-2 NATURAL CLASSIFICATION TO NACUBO FUNCTION MATRIX DEPRECIATION/ AMORTIZATION Natural Classification (Continued) Bad Debt Expense Interest Scholarships Claims & Losses Net Change in OPEB Obligation Payroll Related Costs-TRS Pension Other Operating Expense Total Operating Expense $ $ $ 6,583, $

36 SCHEDULE IV-3-A SCHEDULE OF EXPENSES BY NACUBO FUNCTION - CONTINUED TOTAL FROM CLAIMS & OTHER NET CHANGE IN PART I INTEREST SCHOLARSHIPS LOSSES OPERATING OPEB OBLIGATION Operating Expenses Educational and General Other Instruction Research Public Service Academic Support Student Services Institutional Support Operation & Maintenance of Plant Scholarships and Fellowships Total Educational and General Designated Other Instruction Research Public Service Academic Support Student Services Institutional Support Operation & Maintenance of Plant Scholarships and Fellowships Total Designated Auxiliary Enterprises Other Instruction Research Public Service Academic Support Student Services Institutional Support Operation & Maintenance of Plant Scholarships and Fellowships Auxiliary Total Auxiliary Restricted Other Instruction Research Public Service Academic Support Student Services Institutional Support Operation & Maintenance of Plant Scholarships and Fellowships Auxiliary Total Restricted Expenses $ $ $ $ $ $ 12,554, , , ,096, ,361, ,094, , , , $ 21,966, $ $ 292, $ $ 5, $ $ $ $ $ $ $ 3,514, , , ,394, , , , , ,359, , , ,503, , ,194, , ,091, (448.16) 440, , , , $ 16,054, $ 1, $ 901, $ $ 2,444, $ $ $ $ $ $ $ 6,093, , $ 6,093, $ $ $ $ 379, $ $ $ $ $ $ $ 581, , ,431, , ,557, , , , , , , , , , , , , $ 4,411, $ $ 749, $ $ 1,694, $

37 PAYROLL RELATED COST-TRS PENSION TOTAL $ $ 12,554, , ,096, ,361, ,094, , , $ $ 22,264, $ $ 3,888, ,519, ,319, ,566, ,916, ,796, ,531, , $ $ 19,400, $ $ 6,473, $ $ 6,473, $ $ 594, ,120, , , , , , , $ $ 6,854,