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
|
|
|
- Rafe Snow
- 5 years ago
- Views:
Transcription
1 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 Variance FY 16/17 FY 15/16 State Appropriations $ 24,613,200 $ 25,072,455 $ 2,038,600 $ 2,101, % 8.4% (0.1)% 26.8% 26.5% Local Taxes - Property 12,180,747 12,366, % 0.0% 0.0% 0.0% 0.0% Local Taxes - Production 1,646,649 1,645, % 0.0% 0.0% 0.0% 0.0% Tuition and Fees 11,873,638 12,020,405 4,533,769 4,851, % 40.4% (2.2)% 59.7% 61.2% Other Revenue 8,068,812 8,287,141 1,027, , % 11.8% 0.9% 13.5% 12.4% Total 58,383,046 59,391,684 7,599,884 7,932, % 13.4% (0.3)% 100.0% 100.0% Cost of Goods Sold % 0.0% Net 58,383,046 59,391,684 7,599,884 7,932, % 13.4% (0.3)% 100.0% 100.0% Salaries 29,277,294 28,766,775 1,654,042 1,613, % 5.6% 0.0% 21.8% 20.3% Benefits 11,164,598 11,217, , , % 6.9% 0.3% 10.6% 9.8% Operating Expenses 16,956,146 16,846,543 2,152,067 2,264, % 13.4% (0.7)% 28.3% 28.5% Total 57,398,038 56,831,300 4,611,036 4,650, % 8.2% (0.1)% 60.7% 58.6% Net Income (Loss) Before Transfers 985,008 2,560,384 2,988,848 3,281, % 128.2% 175.3% 39.3% 41.4% Transfers Out to Auxilliary (320,396) (96,023) - - Transfers Out to Renewal, Replacement (607,059) (1,324,798) (607,059) (1,190,000) (8.0)% (15.0)% Net Increase/(Decrease) to Fund Balance After Transfers $ 57,553 $ 1,139,564 $ 2,381,789 $ 2,091, % 26.4% HHPC and Expenses are now reflected in the HHPC report. This will cause differences between the FY16 and FY17 reports.
2 Statement of Operating by Functional Categories 8.33% Budget YTD Actual % of YTD Actual to Budget YE Actual YTD Actual % of YTD Actual to YE Actual YTD $ Percent of Total Actual Expenses Function FY 16/17 FY 16/17 FY 16/17 FY 15/16 FY 15/16 FY 15/16 Variance FY 16/17 FY 15/16 Change Academic Support $ 11,097,462 $ 807, % $ 6,318,924 $ 932, % $ 124, % 20.0% (2.5)% Business and Institutional Support Services 3,620, , % 3,526, , % 52, % 8.2% (1.1)% Community Events and Public Service 1,245,540 88, % 1,167,345 92, % 3, % 2.0% (0.1)% Executive Administration 1,744, , % 1,395, , % (18,836) 2.9% 2.5% 0.4% Institutional Scholarships 154,000 1, % 327, % (1,196) 0.0% 0.0% 0.0% General Institution 395,244 36, % 354,099 27, % (8,788) 0.8% 0.6% 0.2% Independent Operations 127,180 7, % 80,529 6, % (348) 0.2% 0.1% 0.0% Insurance 473,509 1, % 485, % (552) 0.0% 0.0% 0.0% Human Resources 916,889 69, % 837,497 56, % (13,075) 1.5% 1.2% 0.3% Plant Operations and Administration 5,064, , % 5,118, , % 9, % 9.5% (0.1)% Marketing and Public Relations 864,163 46, % 828,704 64, % 18, % 1.4% (0.4)% Community Relations 918, , % 998,045 72, % (32,220) 2.3% 1.6% 0.7% Research, Planning and Strategic Development 555,712 42, % 500,826 32, % (10,127) 0.9% 0.7% 0.2% Safety and Security 1,098,378 76, % 896,349 61, % (15,229) 1.7% 1.3% 0.3% School of Business and Information Technology 945,183 45, % 1,167,026 33, % (12,087) 1.0% 0.7% 0.3% School of Energy 2,812, , % 4,161, , % 38, % 6.5% (0.8)% School of Health Sciences 4,885, , % 5,439, , % 5, % 7.3% (0.0)% School of Humanities 4,295, , % 5,709, , % (24,019) 4.7% 4.1% 0.6% School of Science and Math 2,850, , % 3,591, , % (13,332) 2.8% 2.5% 0.3% School of Trades and Technology 3,562, , % 4,188, , % (1,157) 3.9% 3.9% 0.1% SJC Foundation 316,461 25, % 309,408 24, % (836) 0.6% 0.5% 0.0% Student Services 5,074, , % 4,670, , % (16,592) 8.7% 8.3% 0.4% Technology Services 4,379, , % 4,758, , % (44,446) 18.1% 17.0% 1.1% Total 57,398,038 4,611, % 56,831,300 4,650, % 39, % 100.0% Transfers to Auxilliaries 320, % 96,023 - Transfers to (from) Other Funds 607, , % 1,324,798 1,190, % 582,941 Total with Transfers $ 58,325,493 $ 5,218, % $ 58,252,120 $ 5,840, % $ 622,543 HHPC related expense are now reflect in the HHPC report. This will cause differences between FY16 and FY17 reports.
3 Statement of Net Position July 31, 2016 Net Pension Unrestricted Restricted Auxiliaries Endowment Plant Agency Liability Total Assets and Deferred Outflows Cash and Cash Receivables $ 11,396,150 $ 327,339 $ 67,271 $ 185,456 $ 6,031,265 $ 57,227 $ - $ 18,064,707 Investments 1,750, ,000 1,000, ,930,000 Student Accounts Receivable 3,650, ,259 17, ,849,303 Other Receivables 554, ,463 13, , ,008,633 Inventories - - 1,806, ,806,816 Prepaid Expenses 14, ,950 Property, Plant, and Equipment ,020, ,020,966 Due From Other Funds Other Assets Deferred Outflows ,361,761 4,361,761 Total Assets and Deferred Outflows $ 17,366,160 $ 1,075,060 $ 1,905,206 $ 365,584 $ 83,925,749 $ 57,615 $ 4,361,761 $ 109,057,135 Liabilities & Fund Balances Accounts Payable - Trade $ 212,225 $ 64,860 $ 354,167 $ - $ 502,791 $ - $ - $ 1,134,043 Accounts Payable - Other , ,305 Payroll Withholding Payable 602, ,479 Accrued Liabilities 264,901 1, , ,772 Unearned Revenue (34,318) 561, ,692 Notes Payable , ,506 Bonds Payable ,566, ,566,250 Other Liabilities 118,694-2, ,392-58,672,592 59,042,140 Deferred Inflows ,207,619 6,207,619 Fund Balance 16,201, ,306 1,547, ,293 70,160,574 57,615 (60,518,450) 28,242,328 Total Liabilities, Deferred Inflows & Fund Balances $ 17,366,160 $ 1,075,060 $ 1,905,206 $ 365,584 $ 83,925,749 $ 57,615 $ 4,361,761 $ 109,057,135
4 Bookstore Report Actual Margin Trend Base Year FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 Sales and Services $ 39,811 $ 59,628 $ 66, % 98.9% 98.6% 60.2% 90.2% 100.0% Other Revenue % 1.1% 1.4% 60.6% 71.7% 100.0% Total 40,377 60,296 67, % 100.0% 100.0% 60.3% 90.0% 100.0% Cost of Goods Sold (28,456) (44,224) (44,019) (70.5)% (73.3)% (65.7)% 64.6% 100.5% 100.0% Net Before Transfers 11,921 16,072 22, % 26.7% 34.3% 51.9% 69.9% 100.0% Transfers In % 0.0% 0.0% 0.0% 0.0% 0.0% Net Including Transfers 11,921 16,072 22, % 26.7% 34.3% 51.9% 69.9% 100.0% Salaries and Benefits 20,844 24,692 21, % 41.0% 31.9% 97.5% 115.4% 100.0% Operating Expenses 4,214 18,974 50, % 31.5% 74.8% 8.4% 37.8% 100.0% Internal Administrative Charges % 0.0% 0.0% Total 25,058 43,666 71, % 72.4% 106.8% 35.0% 61.0% 100.0% Net Income (Loss) Before Transfers (13,137) (27,593) (48,548) (32.5)% (45.8)% (72.4)% 27.1% 56.8% 100.0% Transfers (Out) % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ (13,137) $ (27,593) $ (48,548) (32.5)% (45.8)% (72.4)% 27.1% 56.8% 100.0% Margin Area: Every line item is stated as a percentage of total revenues. Trend Area: Each line item is expressed as a percentage of the base year.
5 Food Service Report Actual Margin Trend Base Year FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 FY 16/17 FY 15/16 FY 14/15 Sales and Services $ 43,472 $ 58,324 $ 57, % 100.0% 100.0% 75.8% 101.7% 100.0% Total 43,472 58,324 57, % 100.0% 100.0% 75.8% 101.7% 100.0% Cost of Goods Sold (21,165) (26,259) (21,064) (48.7)% (45.0)% (36.7)% 100.5% 124.7% 100.0% Net Before Transfers 22,307 32,065 36, % 55.0% 63.3% 61.4% 88.3% 100.0% San Juan College Operating Expenses 5, % A'viand's/Sodexo Wages & Benefits 30,871 27,834 34, % 47.7% 60.0% 89.7% 80.9% 100.0% Operating Expenses 10,933 18,589 16, % 31.9% 28.3% 67.3% 114.5% 100.0% Total 47,098 46,423 50, % 79.6% 88.3% 93.0% 91.7% 100.0% Net Income (Loss) Before Transfers (24,792) (14,358) (14,338) (57.0)% (24.6)% (25.0)% 172.9% 100.1% 100.0% Transfers In % 0.0% 0.0% 0.0% 0.0% 0.0% Net Income (Loss) Including Transfers $ (24,792) $ (14,358) $ (14,338) (57.0)% (24.6)% (25.0)% 172.9% 100.1% 100.0% Margin Area: Every line item stated as a percentage of total revenues. Trend Area: Every line tiem is expressed as a percentage of the base year. Food Service provider changed in July SJC Operating expenses are related to utilities paid by the college.
6 Human Health and Performance Center Report Budget YTD Actual YTD Actual YTD $ % of Budget Actual Margin FY 16/17 FY 16/17 FY 15/16 Variance FY 16/17 FY 16/17 FY 15/16 Sales and Services $ 452,382 $ 32,967 $ 28,720 $ 4, % 98.1% 98.2% Other Revenue 237, % 1.9% 1.8% Total 689,382 33,619 29,240 4, % 100.0% 100.0% Transfers In 541, % 0.0% 0.0% Net Including Transfers 1,231,372 33,619 29,240 4, % 100.0% 100.0% Salaries and Benefits 957,562 62,902 54,812 (8,090) 6.6% 187.1% 187.5% Operating Expenses 273,810 4,904 5, % 14.6% 20.1% Total 1,231,372 67,806 60,686 (7,120) 5.5% 201.7% 207.5% Net Income (Loss) Including Transfers $ - $ (34,187) $ (31,446) $ (2,741) (101.7)% (107.5)% Margin Area: Every line item is stated as a percentage of total revenues.
7 Statement of Cash Flows For Month Ended July 31, 2016 July 31, 2015 Cash flows from operating activities Tuition and Fees $ 165,453 $ 1,487,239 Grants and Contracts 2,133,416 1,196,698 Sales and Services 46,232 50,951 Auxilliary Sales and Services 73, ,620 Payments to Suppliers (2,065,215) (1,748,178) Payments to Employees (2,466,566) (2,401,723) Payments for Benefits (834,659) (900,851) Payments for Utilities (108,034) (108,838) Payments for Student Aid (66,994) (78,743) Other Receipts 99,712 (147,322) Other Payments (4,860) (4,000) Net cash provided (used) by operating activities (3,027,519) (2,536,147) Cash flows from noncapital financing activities State Appropriations 2,038,600 2,101,688 Local Appropriations - 310,494 Federal Student Aid 36,447 (2,096) Other Non-Operating (Expenses) 92,888 17,179 Net cash provided (used) by noncapital financing activities 2,167,935 2,427,265 Cash flows from capital and related financing activities Interest Payments on Bonds and Notes (315,688) (67,506) Capital Appropriations - - Insurance Receipts for Hail Damage - 497,500 Principal Payments on Bonds and Notes (3,287,998) (111,487) Bond Issuance - - Purchase of Capital Assets - - Net cash provided (used) by capital and related financing activities (3,603,686) 318,507 Cash flows from investing activities Transfer between Cash and Investments - - Investment Income 890 (10,022) Net cash provided (used) by investing activities 890 (10,022) Net increase (decrease) in cash and cash equivalents (4,462,380) 199,603 Cash and cash equivalents - beginning of year 22,708,858 13,994,628 Cash and cash equivalents - end of month $ 18,246,478 $ 14,194,231
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
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
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
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
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
Financial Statements (Unaudited) June 30, 2015
Financial Statements (Unaudited) June 30, 2015 STATEMENTS OF NET POSITION (in $1,000s) June 30, 2015 Component Units 2015 2015 ASSETS Current Assets Cash and cash equivalents $ 5,777 $ 44,501 Short-term
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
Financial Statements (Unaudited) June 30, 2017
Financial Statements (Unaudited) June 30, 2017 STATEMENTS OF NET POSITION (in 1,000s) June 30, 2017 Component Units 2017 2017 ASSETS Current Assets Cash and cash equivalents 17,824 34,372 Short-term investments
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
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
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
Fiscal Year Ended June 30, Assets Current Assets
2017 Financial Report and Supplemental Schedules 432 STATEMENTS OF NET POSITION UBANK (in thousands of dollars) Fiscal Year Ended June 30, 2017 2016 2015 2014 Assets Current Assets Cash and Cash Equivalents
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
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
TABLE OF CONTENTS. Statement of Net Positon 1. Statement of Revenues, Expenses and Changes in Net Position 2. Total Expenditures by Fund 3
Financial Statements April 30, 2018 TABLE OF CONTENTS PAGE Statement of Net Positon 1 Statement of Revenues, Expenses and Changes in Net Position 2 Total Expenditures by Fund 3 FLORIDA ATLANTIC UNIVERSITY
UMPQUA COMMUNITY COLLEGE ROSEBURG, OREGON Statement of Net Position - Budget Basis
ROSEBURG, OREGON Statement of Net Position - Budget Basis Assets September 30, 2018 September 30, 2017 % change Current assets: Cash and investments $ 11,087,653 $ 12,365,924-10.34% Receivables, net of
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
Financial Report Review
BAC-1.1 Financial Report Review Board of Trustees Meeting February 20, 2018 Key Elements of Financial Statements & Footnotes MD&A (Management's Discussion & Analysis) Auditor's Opinion Statement of Net
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,
TABLE OF CONTENTS. Statement of Net Positon 1. Statement of Revenues, Expenses and Changes in Net Position 2. Total Expenditures by Fund 3
Financial Statements TABLE OF CONTENTS PAGE Statement of Net Positon 1 Statement of Revenues, Expenses and Changes in Net Position 2 Total Expenditures by Fund 3 FLORIDA ATLANTIC UNIVERSITY STATEMENT OF
TABLE OF CONTENTS. Statement of Net Positon 1. Statement of Revenues, Expenses and Changes in Net Position 2. Total Expenditures by Fund 3
Financial Statements February 28, 2017 TABLE OF CONTENTS PAGE Statement of Net Positon 1 Statement of Revenues, Expenses and Changes in Net Position 2 Total Expenditures by Fund 3 FLORIDA ATLANTIC UNIVERSITY
TABLE OF CONTENTS. Statement of Net Positon 1. Statement of Revenues, Expenses and Changes in Net Position 2. Total Expenditures by Fund 3
Financial Statements December 31, 2017 TABLE OF CONTENTS PAGE Statement of Net Positon 1 Statement of Revenues, Expenses and Changes in Net Position 2 Total Expenditures by Fund 3 FLORIDA ATLANTIC UNIVERSITY
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
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
Annual FINANCIAL REPORT
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 Mr. Michael K. Young, President, Texas A&M University
FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORTS YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS
FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORTS YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS Page MANAGEMENT S LETTER... 1 INDEPENDENT AUDITOR S REPORT... 2-4 MANAGEMENT S DISCUSSION AND ANALYSIS...
SAN FRANCISCO STATE UNIVERSITY. Financial Statements. June 30, (With Independent Auditors Report Thereon)
Financial Statements (With Independent Auditors Report Thereon) Table of Contents Page(s) Independent Auditors Report 1 2 Management s Discussion and Analysis (Unaudited) 3 14 Financial Statements: Statement
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
MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION JUNE 30, 2017
MURRAY COUNTY BOARD OF EDUCATION STATEMENT OF NET POSITION EXHIBIT "A" GOVERNMENTAL ACTIVITIES ASSETS Cash and Cash Equivalents $ 30,073,091.54 Investments 328,287.50 Receivables, Net Interest - Taxes
MISSISSIPPI DELTA COMMUNITY COLLEGE Management s Discussion and Analysis
Overview of the Financial Statements The College=s financial report consists of two sections - Management=s Discussion and Analysis, which is required supplementary information (this section), and the
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
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
University of Missouri - Hospitals and Clinics STATEMENTS OF NET ASSETS As of June 30, 2007 and 2006 (in thousands of dollars)
University of Missouri - Hospitals and Clinics STATEMENTS OF NET ASSETS and 2006 (in thousands of dollars) Assets 2007 2006 Current Assets: Cash and Cash Equivalents $ 39,606 $ 45,030 Short Term Investments
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
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..........
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
(REPORT IN WHOLE DOLLARS ONLY) Current Assets 01 Total Current Assets 11,652,737
Part A- Statement for Net Assets (REPORT IN WHOLE DOLLARS ONLY) Current Assets 01 Total Current Assets 11,652,737 Noncurrent Assets 02 Capital Assets-depreciable (gross) 64,323,021 03 Accumulated depreciation
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2017
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2017 BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY ASSETS Current assets:
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..........
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
Wichita Area Technical College
Independent Auditor s Report and Financial Statements June 30, 2016 and 2015 June 30, 2016 and 2015 Contents Independent Auditor s Report... 1 Management s Discussion and Analysis... 3 Financial Statements
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
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
Community College District of St.Louis St.Louis County, Missouri St.Louis, Missouri. FINANCIAL STATEMENTS Year Ended June 30, 2018 and 2017
Community College District of St.Louis St.Louis County, Missouri St.Louis, Missouri FINANCIAL STATEMENTS Year Ended TABLE OF CONTENTS INDEPENDENT AUDITORS' REPORT... 4 MANAGEMENT S DISCUSSION AND ANALYSIS...
Illustrated Guide to the Financial Statements FY2016/17
Illustrated Guide to the Financial Statements FY2016/17 Table of Contents Contents Introduction 1 Definitions 2 Balance Sheet: Assets 5 Balance Sheet: Liabilities 8 Balance Sheet: Net Position 12 Income
Financial statements and report of independent certified public accountants. Oklahoma State University. June 30, 2014 and 2013
Financial statements and report of independent certified public accountants Oklahoma State University June 30, 2014 and 2013 Contents Page MANAGEMENT S DISCUSSION AND ANALYSIS i REPORT OF INDEPENDENT CERTIFIED
Independent Auditor s Report
Independent Auditor s Report To the Board of Trustees Western Michigan University We have audited the accompanying balance sheet of Western Michigan University (a component unit of the State of Michigan)
INDEPENDENT AUDITOR S REPORT
INDEPENDENT AUDITOR S REPORT To the Board of Trustees University of St. Francis Joliet, Illinois Report on Financial Statements We have audited the accompanying financial statements of University of St.
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
Audited Financial Statements and Other Financial Information. June 30, 2016
Audited Financial Statements and Other Financial Information June 30, 2016 AUDITED FINANCIAL STATEMENTS AND OTHER FINANCIAL INFORMATION JUNE 30, 2016 CONTENTS Audited Financial Statements Management s
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%
Please select the choice that best represents your institution. Independent Related to a Larger University
Respondent Title Phone Email Please select the choice that best represents your institution. Independent Related to a Larger University INDEPENDENT SCHOOLS FORM 1 - STATEMENT OF FINANCIAL POSITION Line
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
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
Annual FINANCIAL REPORT
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
Kent State University (a component unit of the State of Ohio)
Kent State University (a component unit of the State of Ohio) Financial Report Including Supplementary Information June 30, 2018 Table of Contents June 30, 2018 and 2017 Page(s) Independent Auditor s Report...
WESTERN KENTUCKY UNIVERSITY REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 June 30, 2006 and 2005
REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 June 30, 2006 and 2005 REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133
UPDATE: Agenda Item I-7 KCTCS QUARTERLY FINANCIAL REPORT June 13, 2014
UPDATE: Agenda Item I-7 KCTCS QUARTERLY FINANCIAL REPORT June 13, 2014 The financial statements depict activity through the third quarter of fiscal year 2013-14; the quarter ended March 31, 2014. Information
{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
WESTERN KENTUCKY UNIVERSITY Bowling Green, Kentucky
Bowling Green, Kentucky REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH UNIFORM GUIDANCE June 30, 2018 Bowling Green, Kentucky REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN
Projections/Estimated - Unrestricted Cash / Board Designated Cash & Investments March 2018
Projections/Estimated - Unrestricted Cash / Board Designated Cash & Investments March 2018 25.0 20.0 19.0 16.9 17.2 15.0 10.0 11.0 10.9 9.1 10.1 9.7 7.7 7.0 6.8 15.1 14.8 14.4 11.5 13.8 9.9 12.1 12.2 8.4
COUNTY OF MARQUETTE, MICHIGAN ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION. December 31, 2013
ALL INTERNAL SERVICE FUNDS COMBINING STATEMENT OF NET POSITION December 31, 2013 Negaunee Other Post- Service Center Employment Technology Fund Benefits Fund Total ASSETS Current Assets: Cash and equivalents
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
COMMUNITY COLLEGE DISTRICT OF ST. LOUIS ST. LOUIS COUNTY, MISSOURI St. Louis, Missouri FINANCIAL STATEMENTS. June 30, 2017 and 2016
ST. LOUIS COUNTY, MISSOURI St. Louis, Missouri FINANCIAL STATEMENTS TABLE OF CONTENTS INDEPENDENT AUDITORS' REPORT... 4 MANAGEMENT S DISCUSSION AND ANALYSIS... 8 FINANCIAL STATEMENTS Statements of Net
STATEMENTS OF NET POSITION
2016 Financial Report and Supplemental Schedules 384 STATEMENTS OF NET POSITION SYSTEM ADMINISTRATION (in thousands of dollars) Fiscal Year Ended June 30, 2016 2015 2014 2013 Assets Current Assets Cash
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2016
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2016 ASSETS BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY Current assets:
Internal Service Funds
Internal Service Funds Internal Service Funds Summary Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies throughout
FY Adopted by the 9, Sedona Center
Yavapai College Adop pted Budget FY2015 20 016 Adopted by the District Governing Board June 9, 2015 Career & Technical Education Center Chino Valley Center Prescott Campus Prescott Valley Center Sedona
JUNIOR COLLEGE DISTRICT OF EAST CENTRAL MISSOURI UNION, MISSOURI FINANCIAL STATEMENTS. Years Ended June 30, 2017 and 2016
JUNIOR COLLEGE DISTRICT OF EAST CENTRAL MISSOURI UNION, MISSOURI FINANCIAL STATEMENTS Years Ended June 30, 2017 and 2016 TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT... 4 MANAGEMENT S DISCUSSION AND ANALYSIS...
The William Paterson University of New Jersey
The William Paterson University of New Jersey (A Component Unit of the State of New Jersey) Financial Statements and Management s Discussion and Analysis Table of Contents Page Independent Auditors Report
Management s Discussion and Analysis - Unaudited Statement of Net Position 14. Schoolcraft College Foundation Statement of Net Assets 15
ANNUAL FINANCIAL REPORT JUNE 30, 2018 Table of Contents Independent Auditors Report 1-2 Financial Statements Management s Discussion and Analysis - Unaudited 3-13 Statement of Net Position 14 Schoolcraft
get 015 revised FY Sedona Center
Yavapai College Budg get FY2014 20 015 revised Adopted by the District Governing Board May 13, 2014 Career & Technical Education Center Chino Valley Center Prescott Campus Prescott Valley Center Sedona
Cleveland State University (a component unit of the State of Ohio) Financial Report Including Supplemental Information June 30, 2015
Cleveland State University (a component unit of the State of Ohio) Financial Report Including Supplemental Information June 30, 2015 Contents Report of Independent Auditors 1-3 Management s Discussion
WESTERN KENTUCKY UNIVERSITY REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 June 30, 2009 and 2008
REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 CONTENTS REPORT OF INDEPENDENT
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
CENTRAL STATE UNIVERSITY Wilberforce, Ohio. FINANCIAL STATEMENTS June 30, 2017 and 2016
Wilberforce, Ohio FINANCIAL STATEMENTS Wilberforce, Ohio FINANCIAL STATEMENTS CONTENTS INDEPENDENT AUDITOR S REPORT... 1 MANAGEMENT S DISCUSSION AND ANALYSIS (UNAUDITED)... 3 FINANCIAL STATEMENTS STATEMENTS
Missouri Southern State University (A Component Unit of the State of Missouri) Independent Auditor s Reports and Financial Statements
(A Component Unit of the State of Missouri) Independent Auditor s Reports and Financial Statements Contents Independent Auditor s Report... 1 Management s Discussion and Analysis... 3 Financial Statements
STATEMENTS OF NET POSITION
2017 Financial Report and Supplemental Schedules 396 STATEMENTS OF NET POSITION SYSTEM ADMINISTRATION (in thousands of dollars) Fiscal Year Ended June 30, 2017 2016 2015 2014 Assets Current Assets Cash
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,
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 June 30, 2014 and 2013 (With Independent Auditors Reports Thereon) Report on Financial
Financial Statements with Supplemental Schedules. Fiscal Year Ended June 30, 2016
Financial Statements with Supplemental Schedules Fiscal Year Ended June 30, 2016 Financial Statements with Supplemental Schedules Fiscal Year Ended June 30, 2016 Prepared by: University of Alaska Statewide
Financial Statements with Supplemental Schedules. Fiscal Year Ended June 30, 2013
Financial Statements with Supplemental Schedules Fiscal Year Ended June 30, 2013 Financial Statements with Supplemental Schedules Fiscal Year Ended June 30, 2013 Prepared by: University of Alaska Statewide
Financial statements and report of independent certified public accountants. Oklahoma State University. June 30, 2015 and 2014
Financial statements and report of independent certified public accountants Oklahoma State University June 30, 2015 and 2014 Contents Page MANAGEMENT S DISCUSSION AND ANALYSIS i REPORT OF INDEPENDENT CERTIFIED
WESTERN KENTUCKY UNIVERSITY. REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 June 30, 2010 and 2009
REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 REPORT ON AUDIT OF INSTITUTION OF HIGHER EDUCATION IN ACCORDANCE WITH OMB CIRCULAR A-133 CONTENTS REPORT OF INDEPENDENT
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
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a governmental unit, or to other governmental
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
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018
CITY OF DES MOINES, IOWA STATEMENT OF NET POSITION PROPRIETARY FUNDS June 30, 2018 ASSETS PARKING FACILITIES SEWER STORMWATER SYSTEM SYSTEM UTILITY Current assets: Unrestricted current assets: Cash and
Total $ % Operating Investing Financing Total Non-Cash Cash Assets Cash and cash equivalents
Consolidated Balance Sheets As of June 30, Cash Flows For the Period July 1, 1999 Through June 30, 2011 Change Cash Flow (operating was completed under the indirect method) Total 1999 2011 $ % Operating
JUNIOR COLLEGE DISTRICT OF EAST CENTRAL MISSOURI UNION, MISSOURI FINANCIAL STATEMENTS. Years Ended June 30, 2016 and 2015
JUNIOR COLLEGE DISTRICT OF EAST CENTRAL MISSOURI UNION, MISSOURI FINANCIAL STATEMENTS Years Ended June 30, 2016 and 2015 TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT... 4 MANAGEMENT S DISCUSSION AND ANALYSIS...
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
ANNUAL FINANCIAL REPORT. June 30, 2017
ANNUAL FINANCIAL REPORT June 30, 2017 NORTH DAKOTA UNIVERSITY SYSTEM ANNUAL FINANCIAL REPORT Fiscal Year Ended JUNE 30, 2017 Prepared by the North Dakota University System Director of Financial Reporting
Southwestern Community College
INDEPENDENT AUDITOR'S REPORT BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS June 30, 2017 T A B L E O F C O N T E N T S OFFICIALS 3 INDEPENDENT AUDITOR'S
UNAUDITED FINANCIAL INFORMATION. March 31, 2018
UNAUDITED FINANCIAL INFORMATION March 31, 2018 SCHEDULES OF NET POSITION March 31, 2018 ASSETS Current assets: Cash and cash equivalents $ 2,352 $ 15,172 $ 21,166 $ 32,362 $ 177,840 $ 248,892 Investments
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
Unrestricted Cash / Board Designated Cash & Investments December 2014
Unrestricted Cash / Board Designated Cash & Investments December 2014 25.0 20.0 21.0 20.8 18.9 19.9 15.0 10.0 11.5 12.8 11.6 9.1 10.4 9.8 11.1 10.2 9.8 17.0 16.8 15.4 14.7 14.2 14.1 13.6 13.0 12.0 10.2
STATEMENTS FINANCIAL. Unaudited Fiscal Year 2016
STATEMENTS FINANCIAL Unaudited Fiscal Year 2016 TABLE OF CONTENTS 2 Management s Discussion and Analysis 16 Financial Statements 16 Statements of Net Position The University of Mississippi 18 Statements