UMPQUA COMMUNITY COLLEGE ROSEBURG, OREGON Statement of Net Position - Budget Basis
|
|
|
- Clinton Johns
- 5 years ago
- Views:
Transcription
1 ROSEBURG, OREGON Statement of Net Position - Budget Basis Assets September 30, 2018 September 30, 2017 % change Current assets: Cash and investments $ 11,087,653 $ 12,365, % Receivables, net of allowance for uncollectibles: Property Taxes 334, , % Accounts/grants 3,524,475 3,036, % Accounts Receivable - Due from Foundation 4,555,953 4,763, % Inventories 199, , % Prepaid expenses 779, , % Total current assets 20,481,224 20,894, % Liabilities Current liabilities Accounts payable 39, , % Payroll liabilities 303,638 1,015, % Unearned revenue 692, , % Total current liabilities 1,035,591 1,842, % Net Position Net Position by Fund Groups General Fund 7,442,082 5,553, % Capital Project Fund 330,200 3,129, % Debt Service Fund 7,972,736 7,919, % Financial Aid Fund 995, , % Grants & Contracts (67,684) (456,201) % Administratively Restricted Funds 1,814,168 1,229, % Insurance Fund 34,190 93, % Agency Funds 20,112 16, % Internal Service Funds 528, , % Enterprise Funds ( Bookstore, Catering, Cafeteria) 375, , % Total net position 19,445,633 19,051, % Total current liabilities and net position $ 20,481,224 20,894, %
2 ROSEBURG, OREGON Statement of Revenues, Expenses, and Changes in Net Position Budget Basis September 30, 2018 September 30, 2017 % change Operating revenues: Tuition and fees $ 3,860,200 $ 3,433, % Federal student financial aid 425, , % Federal grants and contracts 5, , % State grants and contracts 671, , % Nongovernmental grants and contracts 929, , % Bookstore, food service, special events sales 503, , % Other operating revenue 118,201 79, % Total operating revenue 6,513,146 5,656, % Operating expenses: Instruction 1,056,642 1,308, % Instructional support 427, , % Student services 1,016,583 1,195, % College support services 864,325 1,256, % Community service 115, , % Student financial aid 595, , % Debt Service 10 1, % Plant and operations 275, , % Facilities acquisition / construction 14, , % Total operating expenses 4,365,758 6,455, % Operating gain / (loss) 2,147,387 (798,457) % Non-operating Revenues-(expenses) State community college support 2,859,544 2,886, % Property taxes 76,706 81, % Investment Income 13,224 21, % Total non-operating revenues-(expenses) 2,949,474 2,989, % Capital Contributions Capital State Grant - 3,765, % Change in net position 5,096,861 5,956, % Net Position - beginning of year 14,348,771 13,094, % Net Position - end of period $ 19,445,633 $ 19,051, %
3 For the period ending September 30 Fiscal Year FY FY Forecast is GENERAL FUND % of % of % of Better (Worse) Actual Budget Actual Budget Total Actuals Budget Forecast than Budget REVENUE State comm college support $ 2,859,544 25% $ 2,886,814 27% 26% $ 11,454,365 $ 11,438,177 $ (16,188) Property taxes 76,706 2% 81,459 2% 2% 3,705,363 3,804,922 99,559 Tuition and Fees 2,706,292 39% 2,468,082 40% 40% 6,895,879 6,765,729 (130,150) Other revenue 15,533 6% 12,893 5% 4% 259, , ,594 Total revenue $ 5,658,075 25% 5,449,248 27% 27% 22,315,334 22,397,149 81,815 EXPENDITURES Instruction 702,049 8% $ 1,000,915 10% 12% 8,615,071 8,592,847 22,224 Instructional Support 178,257 13% 239,027 15% 17% 1,343,953 1,343, Student Services 294,896 12% 290,804 16% 17% 2,534,302 2,511,521 22,782 College Support Services 1,003,057 15% 1,520,629 22% 24% 6,797,191 6,755,643 41,548 Financial Aid 66,690 7% 75,799 9% 12% 937, , ,943 Transfer Out - 0% 26,109 1% 1% 2,107,844 2,107,844 - Total expenditures 2,244,949 10% 3,153,283 14% 15% 22,335,927 22,145, ,579 Net revenue (expenditures) 3,413,126 2,295,964 (20,593) 251, ,394 Fund balance at start of year 4,028,956 3,257,871 3,100,000 4,028, ,956 Fund balance at report date $ 7,442,082 $ 5,553,835 $ 3,079,407 $ 4,280,757 $ 1,201,350 AMOUNTS USED FOR BUDGET AND FORECAST State comm college support: CCSF for (in millions) $ 570 $ 570 Personnel services: Projected is less than budget for estimated vacancy rate. Materials and services: Except where actual is known, projected is 10% less than budget for underutilization
4 Actual Positive Property taxes $ 3,705,363 $ 3,705,363 $ 76,706 $ (3,628,657) Tuition and fees 6,895,879 6,895,879 2,706,292 (4,189,587) State Appropriation 11,454,365 11,454,365 2,859,544 (8,594,821) Interest income 40,000 40,000 11,131 (28,869) Other 199, ,000 4,402 (194,598) Total revenues 22,294,607 22,294,607 5,658,075 (16,636,532) Instruction 8,615,071 8,615,071 (1) 702,049 7,913,022 Instruction Support 1,343,953 1,343,953 (1) 178,257 1,165,696 Student Services 2,534,302 2,534,302 (1) 294,896 2,239,406 College Support Services 6,703,912 6,797,191 (1) 1,003,057 5,794,134 Financial Aid 937, ,566 (1) 66, ,876 Contingency 656, ,094 (1) - 563,094 Reserves 2,516,313 2,516,313 (1) - 2,516,313 Total expenditures 23,307,490 23,307,490 2,244,949 21,062,541 Revenues over-(under) expenditures (1,012,883) (1,012,883) 3,413,126 4,426,009 Transfers in 20,727 20,727 - (20,727) Transfer out (2,107,844) (2,107,844) (1) - 2,107,844 Total other financing sources-(uses) (2,087,117) (2,087,117) - 2,087,117 Net change in fund balance (3,100,000) (3,100,000) 3,413,126 6,513,126 Fund balance - July 1, ,100,000 3,100,000 4,028, ,956 Fund Balance - September 30, 2018 $ - $ - $ 7,442,082 $ 7,442,082 GENERAL FUND
5 Actual Positive Other $ - $ - $ 1,000 $ 1,000 Total revenues - - 1,000 1,000 Facilities acquisition / construction 556, ,142 (1) 14, ,286 Total expenditures 556, ,142 14, ,286 Revenues over-(under) expenditures (556,142) (556,142) (13,856) 542,286 Transfers in 210, ,000 - (210,000) Total other financing sources-(uses) 210, ,000 - (210,000) Net change in fund balance (346,142) (346,142) (13,856) 332,286 Fund balance - July 1, , , ,056 (2,086) Fund Balance - September 30, 2018 $ - $ - $ 330,200 $ 330,200 CAPITAL PROJECTS FUND
6 Actual Positive Tuition and Fees $ 509,530 $ 509,530 $ 198,024 $ (311,506) Intergovernmental-state and federal 71,616 71,616 - (71,616) Interest income 6,100 6, (5,150) 587, , ,973 (388,273) Debt service: Principal 825, ,000 (1) - 825,000 Interest 999, ,764 (1) ,754 Total expenditures 1,824,764 1,824, ,824,754 Revenues over-(under) expenditures (1,237,518) (1,237,518) 198,963 1,436,481 Transfers in 1,243,196 1,243,196 - (1,243,196) Net change in fund balance 5,678 5, , ,285 Fund balance - July 1, ,774,313 7,774,313 7,773,773 (540) Fund Balance - September 30, 2018 $ 7,779,991 $ 7,779,991 $ 7,972,736 $ 192,745 DEBT SERVICE FUND
7 Actual Positive Intergovernmental - federal $ 14,148,641 $ 14,148,641 $ 425,000 $ (13,723,641) Intergovernmental - state 3,425,000 3,425, ,734 (2,823,266) Local & Private Grants 2,000,000 2,000, ,709 (1,502,291) Total revenues 19,573,641 19,573,641 1,524,443 (18,049,198) Student Loans and Financial Aid 19,573,641 19,573,641 (1) 528,575 19,045,066 Revenues over-(under) expenditures , ,867 Net change in fund balance , ,867 Fund balance - July 1, Fund Balance - September 30, 2018 $ - $ - 995,867 $ 995,867 FINANCIAL AID FUND
8 Actual Positive Intergovernmental- federal $ 2,858,479 $ 2,858,479 $ 5,205 $ (2,853,274) Intergovernmental-state 1,741,500 1,741,500 69,555 (1,671,946) Nongovernmental grants and contracts 1,047,295 1,047, ,637 (616,658) Total revenues 5,647,274 5,647, ,397 (5,141,877) Instruction 1,006,675 1,006,675 (1) 91, ,913 Instruction Support 1,006,033 1,006,033 (1) 104, ,139 Student Services 2,839,163 2,839,163 (1) 362,472 2,476,691 Community Services 579, ,776 (1) 31, ,989 College Support Services 215, ,627 (1) 10, ,522 Total expenditures 5,647,274 5,647, ,019 5,046,255 Revenues over-(under) expenditures - - (95,622) (95,622) Fund balance - July 1, ,939 27,939 Fund Balance - September 30, 2018 $ - $ - $ (67,684) $ (67,684) SPECIAL PROJECTS FUND - GRANTS & CONTRACTS
9 Actual Positive Tuition and fees $ 2,249,850 $ 2,249,850 $ 955,837 $ (1,294,013) Intergovernmental - state and federal 1,800 1,800 - (1,800) Local/Private Grants & Contracts 162, ,594 - (162,594) Other 902, ,765 95,294 (807,471) Total revenues 3,317,009 3,317,009 1,051,131 (2,265,878) Instruction 2,341,697 2,341,697 (1) 262,831 2,078,866 Instruction Support 678, ,307 (1) 142, ,605 Student Services 1,034,393 1,034,393 (1) 109, ,921 College Support Services 390, ,094 (1) 36, ,199 Community Services 65,495 65,495 (1) 32,608 32,887 Contingency 70,000 70,000 (1) - 70,000 Total expenditures 4,579,986 4,579, ,507 3,995,479 Revenues over-(under) expenditures (1,262,977) (1,262,977) 466,624 1,729,601 Transfers in 249, ,648 - (249,648) Transfers Out (29,743) (29,743) (1) - 29,743 Total other financing sources-(uses) 219, ,905 - (219,905) Net change in fund balance (1,043,072) (1,043,072) 466,624 1,509,696 Fund balance - July 1, ,043,072 1,043,072 1,347, ,473 Fund Balance - September 30, 2018 $ - $ - $ 1,814,168 $ 1,814,168 ADMINISTRATIVELY RESTRICTED FUND
10 Actual Positive College Support Services $ 358,000 $ 358,000 (1) $ 59,748 $ 298,252 Contingency 25,585 25,585 (1) - 25,585 Total expenditures 383, ,585 59, ,837 Revenues over-(under) expenditures (383,585) (383,585) (59,748) 323,837 Transfers in 370, ,000 - (370,000) Net change in fund balance (13,585) (13,585) (59,748) (46,163) Fund balance - July 1, ,585 13,585 93,938 80,353 Fund Balance - September 30, 2018 $ - $ - $ 34,190 $ 34,190 INSURANCE FUND
11 Actual Positive Other $ 15,700 $ 15,700 $ 352 $ (15,348) Student Services 81,147 81,147 (1) 7,463 73,684 Total expenditures 81,147 81,147 7,463 73,684 Revenues over-(under) expenditures (65,447) (65,447) (7,111) 58,336 Transfers in 39,000 39,000 - (39,000) Net change in fund balance (26,447) (26,447) (7,111) 19,336 Fund balance - July 1, ,447 26,447 27, Fund Balance - September 30, 2018 $ - $ - $ 20,112 $ 20,112 AGENCY FUNDS
12 INTERNAL SERVICE FUND Variance With Actual Positive Tuition and Fees $ - $ - $ 48 $ 48 Interest income - - 1,143 1,143 Other 185, ,000 18,152 (166,848) Total revenues 185, ,000 19,344 (165,656) College Support Services 190, ,000 (1) 30, ,765 Total expenditures 190, ,000 30, ,765 Revenues over-(under expenditures (5,000) (5,000) (10,891) (5,891) Net change in fund balance (5,000) (5,000) (10,891) (5,891) Fund balance - July 1, , , ,579 4,579 Fund Balance - September 30, 2018 $ 530,000 $ 530,000 $ 528,688 $ (1,312)
13 Actual Positive Sales $ 2,259,836 $ 2,259, ,905 $ (1,755,931) Total revenues 2,259,836 2,259, ,905 (1,755,931) Instructional Support 118, ,016 (1) 1, ,655 Student Services 1,654,319 1,654,319 (1) 242,280 1,412,039 Community Services 608, ,470 (1) 50, ,716 Contingency 56,813 56,813 (1) - 56,813 Total expenditures 2,437,618 2,437, ,395 2,143,223 Revenues over-(under) expenditures (177,782) (177,782) 209, ,292 Transfer in 5,016 5,016 - (5,016) Total other financing sources-(uses) 5,016 5,016 - (5,016) Net change in fund balance (172,766) (172,766) 209, ,276 Fund balance - July 1, , , ,763 (7,003) Fund Balance - September 30, 2018 $ - $ - $ 375,273 $ 375,273 ENTERPRISE FUNDS
UMPQUA COMMUNITY COLLEGE ROSEBURG, OREGON
ROSEBURG, OREGON Statement of Net Position - Budget Basis Assets December 31, 2017 December 31, 2016 % change Current assets: Cash and investments $ 11,894,195 $ 8,852,821 34.35% Receivables, net of allowance
Budget YE Actual YTD Actual YTD Actual. Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16 Variance FY 16/17 FY 15/16 Revenues
Operating Budget Variance Report 8.33% Budget YE Actual YTD Actual YTD Actual % of YTD Actual to Budget % of YTD Actual to YE Actual Actuals Margin FY 16/17 FY 15/16 FY 16/17 FY 15/16 FY 16/17 FY 15/16
Budget Actual YE Actual YTD Actual YTD. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
Operating Budget Variance Report For the 10 Month Period Ending April 30, 2016 83.33% Budget Actual YE Actual YTD Actual YTD % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15
Budget Actual Actual Actual. Actuals Margin FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY 14/15 Variance FY 15/16 FY 14/15 Revenues
Operating Budget Variance Report For the 9 Month Period Ending March 31, 2016 75.00% Budget Actual Actual Actual % of Actual to Budget % of Actual to YE Actual Actuals Margin FY 15/16 FY 14/15 FY 15/16
Net Income (Loss) Before Transfers 416,180 4,197,920 (311,262) (324,681) (74.8)% (7.7)% (67.1)% (1.4)% (1.4)%
Operating Budget Variance Report 41.7% Budget YE Actual YTD Actual YTD Actual Actual to Actual to Actuals Margin FY 17/18 FY 16/17 FY 17/18 FY 16/17 FY 17/18 FY 16/17 Variance FY 17/18 FY 16/17 State Appropriations
FY 15/16 FY 14/15 FY 15/16 FY 14/15 FY 15/16 FY
Balance Sheet January 31, 2016 Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 12,001,104 $ 276,166 $ 1,062,587
Morton Community College Budget Report For 4 Months Ending October 31, 2017
Morton Community College Report Morton Community College Report Summary 33% Funds Actual % Education Fund Revenue $ 8,753,933 $ 23,627,720 37.0% $ 14,873,787 Expenditures (6,565,157) (21,014,849) 31.2%
WEST VIRGINIA UNIVERSITY - POTOMAC STATE COLLEGE
STATEMENTS OF NET ASSETS AS OF JUNE 30, 2004 AND 2003 ASSETS Current Assets: Cash and cash equivalents $ 4,104 $ Accounts Receivable - Main Campus - 17 Accounts receivable, net of allowances for doubtful
Morton Community College Budget Report For 8 Months Ending February 28, 2017
Morton Community College Report Morton Community College Report Summary 67% Funds Actual % Education Fund Revenue $ 16,806,205 $ 21,404,460 78.5% $ 4,598,255 Expenditures (13,170,740) (21,602,087) 61.0%
WEST VIRGINIA UNIVERSITY AT PARKERSBURG
STATEMENTS OF NET ASSETS AS OF JUNE 30, 2007 AND 2006 ASSETS Current Assets: Cash and cash equivalents $ 5,208 $ Accounts receivable, net of allowances for doubtful accounts of $3 and $5 385 1,065 Due
CALIFORNIA COMMUNITY COLLEGES Governmental Funds Group Annual Financial and Budget Report 10 General Fund Combined (Total Unrestricted and Restricted) COMBINED BALANCE SHEET For Year Ended June 30, 2009
WEST VIRGINIA UNIVERSITY - PARKERSBURG
WEST VIRGINIA UNIVERSITY - PARKERSBURG STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS YEARS ENDED JUNE 30, 2003 AND 2002 2003 2002 OPERATING REVENUES Student tuition and fees, net of scholarship
FY2016 FY2018 Projection Estimate
FY2016 FY2018 Projection Estimate November 16, 2016 11.16.16 11.16.16 Estimate Projection FY2016 Actual Fund I & IX FY2017 FY2018 10.8% CR decrease 4% CR decrease 0% CR decrease REVENUE $350K increase
WEST VIRGINIA UNIVERSITY - POTOMAC STATE COLLEGE
WEST VIRGINIA UNIVERSITY POTOMAC STATE COLLEGE STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS YEARS ENDED JUNE 30, 2003 AND 2002 2003 2002 OPERATING REVENUES Student tuition and fees, net
L A N S I N G C O M M U N I T Y C O L L E G E F I N A N C I A L R E P O R T
Financial Report As the financial report shows, LCC continues to exercise fiscal prudence, maintain a healthy financial condition, and practice good stewardship in the use of public and tuition dollars
All Campuses Seattle College as of 6/30/2015
Operating Budget Analysis Operating Budget Program Roll-up Program FY Budget % of Budget YTD Expense Balance % of Spend Instruction $60,830,324 47.8 % $59,532,403 $1,297,921 97.9 % Reserve $4,662,696 3.7
CENTRAL OREGON COMMUNITY COLLEGE FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2016
FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2016 OFFICIALS JUNE 30, 2016 CHAIRPERSON David Ford Zone 4 BOARD MEMBERS Joe Krenowicz John Mundy Zone 1 Zone 5 Laura Cooper Bruce Abernethy Zone 2 Zone 6 Anthony
The School District of Sarasota County, FL. Fund Types Governmental Balance Sheet Account
Fund Types Governmental Balance Sheet Account Memorandum Only May 31, 2017 Number General Debt Service Capital Projects Special Revenue Food Service Internal Service 2016-2017 2015-2016 ASSETS Cash and
WRIGHT STATE UNIVERSITY
FINANCE, AUDIT and INFRASTRUCTURE COMMITTEE November 17, 2017 Financial Statement Summary Fiscal Year Ended June 30, 2017 A Component Unit of the State of Ohio Statements of Net Position June 30, 2017
UMPQUA COMMUNITY COLLEGE Roseburg, Oregon. COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2018
Roseburg, Oregon COMPREHENSIVE ANNUAL FINANCIAL REPORT For the Fiscal Year Ended June 30, 2018 Prepared by: UMPQUA COMMUNITY COLLEGE Accounting and Finance Natalya Brown CFO INTRODUCTORY SECTION: UMPQUA
Morton Community College Budget Report For 4 Month Ending October 31, 2018
Morton Community College Report For 4 Month Ending Morton Community College 33% Report Summary Funds Actual % Remaining Education Fund Revenue $ 9,150,697 $ 24,287,476 37.7% $ 15,136,779 Expenditures (7,115,504)
Curriculum Document for Business Education
Curriculum Document for Business Education Course Title: Advanced Accounting Learner Objective #1: and cash payments. Students will be able to record departmental purchases Identify accounting concepts
Approved. Budget. J u n e 9,
Approved Budget 2015 2016 J u n e 9, 2 0 1 5 Cochise County Community College District Cochise College Budget for Fiscal Year 2016 June 9, 2015 TABLE OF CONTENTS Truth in Taxation and Budget Calendars
SPREADSHEET NAME OF SPREADSHEET SONA SORECNA SCF INTERFUND
POLICIES - FINANCIAL STATEMENTS INCORPORATED INTO THE STATE'S CAFR BLANK SPREADSHEETS, FISCAL YEAR ENDED JUNE 30, 2011 APPENDIX F, COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS NAME OF SPREADSHEET
Morton Community College Budget Report For 3 Month Ending September 30, 2018
Morton Community College Report For 3 Month Ending Morton Community College 25% Report Summary Funds Actual % Remaining Education Fund Revenue $ 8,229,757 $ 24,287,476 33.9% $ 16,057,719 Expenditures (5,851,014)
The School District of Sarasota County, FL. Fund Types Governmental Balance Sheet Account
The School District of Sarasota County, FL Fund Types Governmental Balance Sheet Account Memorandum Only April 30, 2016 Number General Debt Service Capital Projects Special Revenue Food Service Internal
ESSEX COUNTY COLLEGE (A Component Unit of the County of Essex) FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED JUNE 30, 2018 AND 2017
(A Component Unit of the County of Essex) FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED JUNE 30, 2018 AND 2017 CliftonLarsonAllen LLP TABLE OF CONTENTS YEARS ENDED JUNE 30, 2018 AND 2017
PimaCountyCommunityCollegeDistrict Board of Governors 4905C East Broadway/Tucson, Arizona INFORMATION REPORT
PimaCountyCommunityCollegeDistrict Board of Governors 4905C East Broadway/Tucson, Arizona 85709-1010 INFORMATION REPORT Meeting Date: 9/14/16 Item Number: 2.1 Item Title Financial Report July 2016 Financial
MOREHEAD STATE UNIVERSITY. Single Audit Reports Under Uniform Guidance
Single Audit Reports Under Uniform Guidance As of and for the Years Ended June 30, 2017 and 2016 with Report of Independent Auditors M CONTENTS Management s Discussion and Analysis... 1 Report of Independent
UNIVERSITY OF SOUTH ALABAMA BUDGET
BUDGET 2016-2017 INDEX PAGE TOTAL CURRENT FUNDS BUDGET SUMMARY 1 BUDGET SUMMARY 2 RESTRICTED CURRENT FUNDS BUDGET SUMMARY 3 BY OPERATING DIVISION: OPERATIONS AND MAINTENANCE 4 COLLEGE OF MEDICINE 5 USA
Westmoreland County Community College, PA
Westmoreland County Community College, PA State Public School Building Authority (Commonwealth of Pennsylvania) College Revenue Bonds (Westmoreland County Community College 1 Project), Series of 2016,
Essex County College (A Component Unit of the County of Essex)
Basic Financial Statements, Management s Discussion and Analysis and Schedules of Expenditures of Federal and State Awards (With Independent Auditors Reports Thereon) Report on Financial Statements and
Table of Contents. On the cover: Statue of J. William Fulbright University Relations
Table of Contents Presentation Letter 3 Financial Highlights 4 Enrollment Data 8 Independent Auditor's Report 13 Management Discussion and Analysis 14 Statement of Net Assets 24 Statement of Revenue, Expenses,
MONITORING REPORT CHANCELLOR LIMITATIONS FINANCIAL CONDITION AND ACTIVITIES; FINANCIAL PLANNING AND BUDGETING
MONITORING REPORT CHANCELLOR LIMITATIONS FINANCIAL CONDITION AND ACTIVITIES; FINANCIAL PLANNING AND BUDGETING Governing Board Agenda Meeting Date: 8/14/2018 Item Number Item Title Responsible Agents Budget
MONITORING REPORT CHANCELLOR LIMITATIONS FINANCIAL CONDITION AND ACTIVITIES; FINANCIAL PLANNING AND BUDGETING
MONITORING REPORT CHANCELLOR LIMITATIONS FINANCIAL CONDITION AND ACTIVITIES; FINANCIAL PLANNING AND BUDGETING Governing Board Agenda Meeting Date: 5/22/2018 Item Number Item Title Responsible Agents Budget
UNIVERSITY OF SOUTH FLORIDA A COMPONENT UNIT OF THE STATE OF FLORIDA STATEMENT OF NET POSITION June 30, 2013 UNAUDITED
A-1 June 30, 2013 University Component Units ASSETS Current Assets: Cash and Cash Equivalents $ 59,611,705 $ 29,273,548 Investments 369,884,804 123,236,099 Accounts Receivable, Net 69,012,540 83,802,242
NORTHWEST MISSISSIPPI COMMUNITY COLLEGE Audited Financial Statements For the Year Ended June 30, 2016
NORTHWEST MISSISSIPPI COMMUNITY COLLEGE Audited Financial Statements For the Year Ended June 30, 2016 NORTHWEST MISSISIIPPI COMMUNITY COLLEGE TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT... 1 MANAGEMENT
Santa Barbara City College Adopted Budget Presented to: Study Session September 12, 2013
Santa Barbara City College Adopted Budget 2013 14 Presented to: Study Session CONTENTS General Fund Total (Unrestricted & Restricted combined) General Fund Unrestricted Revenues Expenditures General Fund
Financial Statements. C.S. Mott Community College Flint, Michigan. June 30, 2012 and 2011
Financial Statements C.S. Mott Community College Flint, Michigan June 30, 2012 and 2011 Table of Contents Page Independent Auditor s Report 1-2 Management s Discussion and Analysis 3-20 Financial Statements:
TORNILLO INDEPENDENT SCHOOL DISTRICT
TORNILLO INDEPENDENT SCHOOL DISTRICT Annual Financial Report FOR THE YEAR ENDED AUGUST 31, 2014 ANNUAL FINANCIAL AND COMPLIANCE REPORTS FOR THE YEAR ENDED AUGUST 31, 2014 ANNUAL FINANCIAL REPORT FOR THE
Financial Statements. C.S. Mott Community College Flint, Michigan. June 30, 2015 and 2014
Financial Statements C.S. Mott Community College Flint, Michigan June 30, 2015 and 2014 Table of Contents Page Independent Auditors Report on Financial Statements 1-2 Management s Discussion and Analysis
Redmond School District FY Year-to-Date Actual versus Budget through May 31, 2018 General Fund - Revenues June 27, 2018 School Board Meeting
FY 2017-18 Year-to-Date versus through May 31, 2018 General Fund - s Collected FY 2016-17 through May 31, 2017 % Collected Not Received % Not Received Beginning Fund Balance $ 6,086,600 $ 6,831,394 112%
{Michigan Community College Association}
{Michigan Community College Association} Trustees Summer Institute July 23, 2015 Agenda Understanding College Funds 2 Revenue Sources and Expense Classification Statement of Net Position Reading the Financial
SPARTANBURG COUNTY SCHOOL DISTRICT FIVE DUNCAN, SOUTH CAROLINA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
DUNCAN, SOUTH CAROLINA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30, 2014 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30,
VII.c UNIVERSITY OF SOUTH FLORIDA A COMPONENT UNIT OF THE STATE OF FLORIDA STATEMENT OF NET ASSETS FOR FISCAL YEAR ENDED JUNE 30, 2004 UNAUDITED
STATEMENT OF NET ASSETS FOR FISCAL YEAR ENDED JUNE 30, 2004 EXHIBIT A Page 1 of 2 ASSETS USF COMPONENT USF UNITS COMBINED CURRENT ASSETS: Cash and Cash Equivalents $ 209,779.15 $ 18,133,432.00 $ 18,343,211.15
HARFORD COMMUNITY COLLEGE COMPONENT UNIT FINANCIAL STATEMENTS AND SINGLE AUDIT COMPLIANCE REPORTS YEAR ENDED JUNE 30, 2014
COMPONENT UNIT FINANCIAL STATEMENTS AND SINGLE AUDIT COMPLIANCE REPORTS YEAR ENDED TABLE OF CONTENTS YEAR ENDED INDEPENDENT AUDITORS REPORT 1 MANAGEMENT DISCUSSION AND ANALYSIS (UNAUDITED) 4 FINANCIAL
TAB I. FY2015 Q2 Operating Management Report
FY2015 Q2 Operating Management Report Oregon State University s FY2015 Second Quarter (Q2) Operating Management Report presents the first six months of operating results for the three operating fund groups:
CONTRA COSTA COMMUNITY COLLEGE DISTRICT FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT FOR THE YEARS ENDED JUNE 30, 2014 AND 2013
JAMES MARTA & COMPANY LLP CONTRA COSTA COMMUNITY COLLEGE DISTRICT FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORT FOR THE YEARS ENDED JUNE 30, 2014 AND 2013 WWW.JPMCPA.COM 701 HOWE AVENUE, E3 SACRAMENTO,
CONSOLIDATING FINANCIAL STATEMENTS. Year Ended June 30, and. Supplementary Financial Information. with. Independent Auditors Reports.
CONSOLIDATING FINANCIAL STATEMENTS Year Ended June 30, 2016 and Supplementary Financial Information with Independent Auditors Reports and Single Audit Reports Table of Contents Independent Auditors Report
Budget Committee Meeting
Budget Committee Meeting Proposed FY2020 Budget Document Umpqua Community College Presented by Natalya Brown, CFO April 11, 2019 Budget Committee Duties to comply with local budget law https://www.oregon.gov/dor/programs/property/pages/local-budget.aspx
2018 OPEN BUDGET MEETING. April 26, 2018 Page 0
2018 OPEN BUDGET MEETING Page 0 Today s Agenda Overview of Financial Planning Different Types of Plans Annual Budget Cycle FY 2017-18 Forecast FY 2018-19 Budget Operating Budget Capital Budget Open Discussion
Instructions Financial Statement
Instructions Financial Statement PART I. INCOME AND EXPENSE STATEMENT Please observe the following requirements for completion of the Income and Expense Statement. Institutions located in Georgia: Enter
CENTRAL OREGON COMMUNITY COLLEGE DISTRICT BEND, OREGON
FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2009 DISTRICT OFFICIALS JUNE 30, 2009 CHAIRPERSON Ronald E. Foerster Zone 4 BOARD MEMBERS Donald V. Reeder Connie Lee Zone 1 Zone 5 Anthony J. Dorsch Charley Miller
The School District of Sarasota County, FL. Fund Types Governmental Balance Sheet Account
The School District of Sarasota County, FL Fund Types Governmental Balance Sheet Account Memorandum Only April 30, 2015 Number General Debt Service Capital Projects Special Revenue Food Service Internal
Table of Contents. On the cover: Old Main Clock Tower University Relations
Table of Contents Presentation Letter 3 Financial Highlights 4 Enrollment Data 8 Independent Auditor's Report 13 Management Discussion and Analysis 14 Statement of Net Assets 24 Statement of Revenue, Expenses,
Table of Contents Presentation Letter 3 Financial Highlights 4 Enrollment Data 8 Independent Auditor's Report 13 Management Discussion and Analysis 14 Statement of Net Assets 24 Statement of Revenue, Expenses,
Audited Financial Statements Stanly Community College Albemarle, North Carolina As of and for the Year Ended June 30, 2014
Audited Financial Statements Stanly Community College Albemarle, North Carolina As of and for the Year Ended June 30, 2014 TABLE OF CONTENTS Pages Independent Auditors' Report 1-2 Management's Discussion
Accounting for Governmental & Nonprofit Entities
Accounting for Governmental & Nonprofit Entities 17/e JACQUELINE L. RECK SUZANNE L. LOWENSOHN Copyright 2016 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior
Financial Statements. C.S. Mott Community College Flint, Michigan. June 30, 2017 and 2016
Financial Statements C.S. Mott Community College Flint, Michigan June 30, 2017 and 2016 Table of Contents Page Independent Auditors Report on Financial Statements 1-2 Management s Discussion and Analysis
Report of Independent Auditors in accordance with the Uniform Guidance and Financial Statements for
Report of Independent Auditors in accordance with the Uniform Guidance and Financial Statements for June 30, 2016 and 2015 LEWIS-CLARK STATE COLLEGE TABLE OF CONTENTS Page REPORT OF INDEPENDENT AUDITORS
Portland Community College. Comprehensive Annual Financial Report. For the year ended June 30, 2013 Portland, Oregon
Portland Community College Comprehensive Annual Financial Report For the year ended June 30, 2013 Portland, Oregon PORTLAND COMMUNITY COLLEGE PORTLAND, OREGON COMPREHENSIVE ANNUAL FINANCIAL REPORT For
Unrestricted Cash / Board Designated Cash & Investments December 2015
Unrestricted Cash / Board Designated Cash & Investments December 2015 25.0 21.0 20.0 19.5 18.9 18.1 16.8 16.5 15.9 15.0 10.0 11.0 12.8 9.1 10.4 9.8 11.1 14.7 14.2 14.1 9.9 12.0 8.4 13.0 10.2 11.6 14.9
University of Colorado Colorado Springs
University of Colorado University of Colorado Supplemental Statements Page Statement of Net Position UCCS 2 Statement of Revenues, Expenses, and Changes in Net Position UCCS 4 Statement of Net Position
Unaudited Financial Report For the Year Ended August 31, 2018
Unaudited Financial Report For the Year Ended August 31, 2018 BAKER PATTILLO, PRESIDENT DANNY GALLANT, VICE PRESIDENT FOR FINANCE AND ADMINISTRATION NACOGDOCHES, TEXAS Stephen F. Austin State University
Projections/Estimated - Unrestricted Cash / Board Designated Cash & Investments September 2017
Projections/Estimated - Unrestricted Cash / Board Designated Cash & Investments September 2017 25.0 20.0 17.1 16.9 15.0 10.0 11.7 11.0 9.1 10.1 9.7 7.7 7.0 6.8 15.1 14.8 11.5 13.1 13.8 9.9 11.4 12.2 8.4
Annual Budget for Fiscal Year 2019
Annual Budget for Fiscal Year 2019 John A. Logan College Carterville, IL 62918 August 28, 2018 Summary of Fiscal Year 2019 Budget by Fund Summary of Budget by Fund: General Special Revenue Liability, Operations
I:\Connections_Academy\Charter School Financial Services\05 - INSPIRE\Budgets\ school Year\[Revenues.xls]Form
![I:\Connections_Academy\Charter School Financial Services\05 - INSPIRE\Budgets\ school Year\[Revenues.xls]Form](/thumbs/95/123861905.jpg "I:\Connections_Academy\Charter School Financial Services\05 - INSPIRE\Budgets\ school Year\[Revenues.xls]Form")
S.D.E. BUDGET Page 1 July 1, 2018 - June 30, 2019 Prior Year Proposed Budget Prior Year Proposed Budget 1 320000 Estimated Fund Balance, July 1 ($39,138.00) ******* (29,778.00) 40 429000 Other County 4,528,537
NORTH CAROLINA DEPARTMENT OF PUBLIC INSTRUCTION
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA NORTH CAROLINA DEPARTMENT OF PUBLIC INSTRUCTION RALEIGH, NORTH CAROLINA FINANCIAL STATEMENT AUDIT REPORT FOR THE FISCAL YEAR ENDED
DOUGLAS COUNTY SCHOOL DISTRICT NO. 4 ROSEBURG, OREGON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
ROSEBURG, OREGON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2014 WITH INDEPENDENT AUDITOR S REPORT Roseburg, Oregon FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED
GENESEE COMMUNITY COLLEGE SINGLE AUDIT REPORTS AUGUST 31, 2016
GENESEE COMMUNITY COLLEGE SINGLE AUDIT REPORTS AUGUST 31, 2016 GENESEE COMMUNITY COLLEGE (A Component Unit of the County of Genesee, New York) Table of Contents August 31, 2016 Independent Auditors Report
Audited Financial Statements and Other Financial Information. June 30, 2017
Audited Financial Statements and Other Financial Information Audited Financial Statements and Other Financial Information Audited Financial Statements Management s Discussion and Analysis... 1-13 Report
NORTHERN MARIANAS COLLEGE REPORT ON THE AUDIT OF FINANCIAL STATEMENTS IN ACCORDANCE WITH OMB CIRCULAR A-133
REPORT ON THE AUDIT OF FINANCIAL STATEMENTS IN ACCORDANCE WITH OMB CIRCULAR A-133 YEAR ENDED SEPTEMBER 30, 2004 FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT YEARS ENDED SEPTEMBER 30, 2004 AND
MACOMB COMMUNITY COLLEGE FINANCIAL REPORT
MACOMB COMMUNITY COLLEGE FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2017 MACOMB COMMUNITY COLLEGE BOARD OF TRUSTEES Jennifer Haase, Chairperson Frank Cusumano, Vice Chairperson Katherine Lorenzo, Secretary
Dakota State University
Dakota State University Financial Report 2012 DAKOTA STATE UNIVERSITY FINANCIAL REPORT FOR THE YEAR ENDING JUNE 30, 2012 TABLE OF CONTENTS Management s Discussion and Analysis 1-6 Statement of Net Assets
OAKLAND COMMUNITY COLLEGE
FINANCIAL REPORT AND SUPPLEMENTARY INFORMATION For the Years Ended June 30, 2008 and 2007 FINANCIAL REPORT AND SUPPLEMENTARY INFORMATION For the Years Ended June 30, 2008 and 2007 TABLE OF CONTENTS Page
FY 2016 BUDGET RUTGERS NEWARK
RUTGERS SCHOOLS Office of Budget and Resource Studies January 29, 2016 Office of Budget and Resource Studies 33 Knightsbridge Road Piscataway, NJ 08854 budget.rutgers.edu p. 848-932-7472 f. 732-445-3579
MIRACOSTA COMMUNITY COLLEGE DISTRICT ANNUAL FINANCIAL REPORT JUNE 30, 2018
MIRACOSTA COMMUNITY COLLEGE DISTRICT ANNUAL FINANCIAL REPORT TABLE OF CONTENTS FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial Statements - Primary
BLUE VALLEY UNIFIED SCHOOL DISTRICT NO Financial Statements and Schedule of Expenditures of Federal Awards
Financial Statements and Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, 2017 This page intentionally left blank. Financial Statements and Schedule of Expenditures of Federal
University of NORTH ALABAMA FINANCIAL REPORT 2017
University of NORTH ALABAMA FINANCIAL REPORT 2017 Table of Contents September 30, 2016 PART I FINANCIAL STATEMENTS Independent Auditor s Report... 1 Management s Discussion and Analysis... 4 Statement
TREASURE VALLEY COMMUNITY COLLEGE Ontario, Malheur County, Oregon. INDEPENDENT AUDITOR S REPORT, FINANCIAL STATEMENTS and SINGLE AUDIT
Ontario, Malheur County, Oregon INDEPENDENT AUDITOR S REPORT, FINANCIAL STATEMENTS and SINGLE AUDIT For the Year Ended Ontario, Malheur County, Oregon TABLE OF CONTENTS PAGE INTRODUCTORY SECTION Administrative
DENVER LANGUAGE SCHOOL BASIC FINANCIAL STATEMENTS. June 30, 2014
BASIC FINANCIAL STATEMENTS June 30, 2014 TABLE OF CONTENTS PAGE INTRODUCTORY SECTION Title Page Table of Contents FINANCIAL SECTION Independent Auditors Report Management s Discussion and Analysis i -
COLLEGE OF SOUTHERN NEVADA STATEMENTS OF NET POSITION Unaudited
Financial Statements For the Years Ended June 30, 2017 and 2016 STATEMENTS OF NET POSITION Foundation 2017 2016 2017 2016 ASSETS Current Assets Cash and cash equivalents $ 7,156,000 $ 8,936,000 $ 53,000
Truth in Taxation GCC Budget
Truth in Taxation 2017-2018 GCC Budget BACKGROUND INFORMATION The proposed 2017-2018 property tax levy increase will be presented in June for approval by roll call vote in accord with requirements of ARS
HOLLEY CENTRAL SCHOOL DISTRICT BASIC FINANCIAL STATEMENTS
HOLLEY CENTRAL SCHOOL DISTRICT BASIC FINANCIAL STATEMENTS For Year Ended June 30, 2018 T A B L E O F C O N T E N T S Pages Independent Auditors' Report 1-3 Management's Discussion and Analysis (Unaudited)
Redmond School District FY Year-to-Date Actual versus Budget through April 30, 2017 General Fund - Revenues May 24, 2017 School Board Meeting
FY 2016-17 Year-to-Date versus through April 30, 2017 General Fund - s Collected FY 2015-16 through April 30, 2016 % Collected Not Received % Not Received Beginning Fund Balance $ 6,245,900 $ 6,820,130
GASTON COLLEGE FINANCIAL STATEMENTS. (A Component Unit of the State of North Carolina) As of and for the Year Ended June 30, 2015
GASTON COLLEGE (A Component Unit of the State of North Carolina) FINANCIAL STATEMENTS As of and for the Year Ended And Report of Independent Auditor TABLE OF CONTENTS REPORT OF INDEPENDENT AUDITOR... 1
FINANCIAL MANAGEMENT FOR GEORGIA LOCAL UNITS OF ADMINISTRATION
FINANCIAL MANAGEMENT FOR GEORGIA LOCAL UNITS OF ADMINISTRATION Date Issued Effective Date Section Title: July 1, 1994 July 1, 1994 I GAAP Accounting and Financial Reporting Principles Revision No. Date
Notice of Tentative Budget. Finance & Audit Committee June 12, 2013
2013-14 Notice of Tentative Budget Finance & Audit Committee June 12, 2013 1 Total Tentative Budget All Funds 6 2 2013-14 Proposed Tentative Budget All Funds =$3,181,503,141 APPROPRIATIONS 2011-12 2012-13
Consolidated Annual Financial Statements
L A N S I N G CO M M U N I T Y CO LLE G E Consolidated Annual Financial Statements For the Fiscal Year Ended June 30, 2018 FINANCIAL SERVICES DIVISION TA B L E O F CO N T E N T S 01 Financial Report 02
Approved by the District Governing Board June 9, Approved BUDGET
Approved by the District Governing Board June 9, 2014 Approved BUDGET 2014 2015 June 9, 2014 TABLE OF CONTENTS Budget Calendar.... Summary of Budget Data Schedule A...... District Levy Assumption..........
Adopted. by the District Governing Board June 18, Adopted BUDGET
Adopted by the District Governing Board June 18, 2015 Adopted BUDGET 2015 2016 June 18, 2015 TABLE OF CONTENTS Budget Calendar.... Summary of Budget Data Schedule A...... District Levy Assumption..........
WORCESTER STATE UNIVERSITY (AN AGENCY OF THE COMMONWEALTH OF MASSACHUSETTS) FINANCIAL STATEMENTS AND MANAGEMENT S DISCUSSION AND ANALYSIS WITH
(AN AGENCY OF THE COMMONWEALTH OF MASSACHUSETTS) FINANCIAL STATEMENTS AND MANAGEMENT S DISCUSSION AND ANALYSIS WITH SUPPLEMENTARY INFORMATION AND OTHER REPORTS YEARS ENDED JUNE 30, 2017 AND 2016 AND INDEPENDENT
Fiscal Year Ended June 30, Assets Current Assets
2016 Financial Report and Supplemental Schedules 420 STATEMENTS OF NET POSITION UBANK (in thousands of dollars) Fiscal Year Ended June 30, 2016 2015 2014 2013 Assets Current Assets Cash and Cash Equivalents
STATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA CATAWBA VALLEY COMMUNITY COLLEGE HICKORY, NORTH CAROLINA FINANCIAL STATEMENT AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2011 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR
WRIGHT STATE UNIVERSITY
FINANCE COMMITTEE November 18, 2016 Financial Statement Summary Fiscal Year Ended June 30, 2016 Statements of Net Position June 30, 2016 and 2015 Current assets: Cash and cash equivalents $ 16,967,812
SAN JOAQUIN DELTA COMMUNITY COLLEGE DISTRICT COUNTY OF SAN JOAQUIN STOCKTON, CALIFORNIA FINANCIAL STATEMENTS WITH SUPPLEMENTAL INFORMATION
COUNTY OF SAN JOAQUIN STOCKTON, CALIFORNIA FINANCIAL STATEMENTS WITH SUPPLEMENTAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2010 AND INDEPENDENT AUDITOR'S REPORT FINANCIAL STATEMENTS WITH SUPPLEMENTAL INFORMATION
SPARTANBURG COUNTY SCHOOL DISTRICT FIVE DUNCAN, SOUTH CAROLINA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
DUNCAN, SOUTH CAROLINA FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30, 2012 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE FISCAL YEAR ENDED JUNE 30,
Proposed BUDGET. Presented to the District Governing Board May 22, 2018
Proposed BUDGET 2018 2019 Presented to the District Governing Board May 22, 2018 May 22, 2018 TABLE OF CONTENTS Budget Calendar.... Summary of Budget Data - Schedule A...... District Levy Assumption..........
Bergen Community College (A Component Unit of the County of Bergen)
Basic Financial Statements, Management s Discussion and Analysis and Schedules of Expenditures of Federal and State Awards (With Independent Auditors Reports Thereon) Report on Financial Statements and
WILKES COMMUNITY COLLEGE Wilkesboro, North Carolina. Financial Statements For the Fiscal Year Ended June 30, 2016
WILKES COMMUNITY COLLEGE Wilkesboro, North Carolina Financial Statements For the Fiscal Year Ended June 30, 2016 WILKES COMMUNITY COLLEGE TABLE OF CONTENTS Exhibit Page No. Independent Auditors Report...