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1 Page 1 of 13 AS OF 14-JAN-2015 PAGE: 1 10 Assets 01-JUL DEC Cash & Cash Equivalents 01-JUL DEC Cash and Cash Equivalents N A 01-JUL DEC Cash Bank Accounts N A 01-JUL DEC Cash Operating Y A 01-JUL DEC Housing Security Deposits Checking Y A 01-JUL DEC Emergency Loans Checking Y A 01-JUL DEC Foundation Checking Y A 01-JUL DEC Campus Activity Checking Y A 01-JUL DEC Claim on Cash N A 04-DEC DEC Interchart Claim on Cash N A 05-NOV DEC Foundation Raffle Y A 24-FEB DEC Pennsylvania Trust - Money Market Y A 01-JAN DEC SASI Checking Y A 01-JUL DEC Savings Y A 01-JUL DEC Security Deposit Escrow Y A 01-JUL DEC Petty Cash Y A 01-JUL DEC Cashier's Bank Y A 17-DEC DEC Petty Cash CRC Y A 01-JUL DEC Bursar change box Y A 01-JUL DEC Athletics petty cash Y A 01-JUL DEC Common Stock Y A 01-JUL DEC Deposits for Perkins Loan Y A 01-JUL DEC ARTP - Checking Account Y A 12-FEB DEC ARTP - Secondary Checking Acct Y A 01-JUL DEC Short Term Investments-CMA Y A 01-JUL DEC Short Term Investments-Other Y A 01-JUL DEC Short Term Invest-Market Value Adj. Y A 01-JUL DEC Deferred Comp Asset Y A 08-JUN DEC SASI Seaview-operating Y A 01-SEP DEC SASI Seaview- capital Y A 01-SEP DEC Merrill Lynch Y A 30-JUN DEC Change in Market Value Investments Y A 01-JUL DEC Y A 30-JUN DEC Y A 30-JUN DEC Y A 30-JUN DEC Y A 30-JUN DEC Accounts Receivable 01-JUL DEC Total Receivables N A 01-JUL DEC Student Receivable N A 01-JUL DEC Tuition Y A 01-JUL DEC Housing Y A 01-JUL DEC Meal Plan Y A 01-JUL DEC Emergency Loan Y A 01-JUL DEC Allowance for Doubtful Accounts Y A 01-JUL DEC Misc. Student Receivable Y A 21-JUN DEC Loans Receivable N A 01-JUL DEC Student Deposits Receivable Y A 09-NOV DEC-2099 AS OF 14-JAN-2015 PAGE: Funds Advanced to Students Y A 01-JUL DEC Loan Principle Collected Y A 01-JUL DEC Loan Principle Assigned Y A 01-JUL DEC Cxld Teaching 10% Prior Y A 01-JUL DEC Cxld Teaching 15% Prior Y A 01-JUL DEC Cxld Millitary 12.5% Prior Y A 01-JUL DEC Cxld Teaching 15% After Y A 01-JUL DEC Cxld Teaching 20% After Y A 01-JUL DEC Cxld Teaching 30% After Y A 01-JUL DEC Cxld Millitary 12.5% After Y A 01-JUL DEC Cxld Death Y A 01-JUL DEC CxldDisability Y A 01-JUL DEC Cxld Bankruptcy Y A 01-JUL DEC Cxld Volunteer 15% Y A 01-JUL DEC Cxld Volunteer 20% Y A 01-JUL DEC Cxld Law and Correction 15% After Y A 01-JUL DEC Cxld Law and Correction 20% After Y A 01-JUL DEC Cxld Law and Correction 30% After Y A 01-JUL DEC Adjustments Other Y A 01-JUL DEC Cxld High Risk Children 15% Y A 01-JUL DEC Cxld High Risk Children 20% Y A 01-JUL DEC Cxld High Risk Children 30% Y A 01-JUL DEC Cxld Medical Profession 15% Y A 01-JUL DEC Cxld Medical Profession 20% Y A 01-JUL DEC Cxld Medical Profession 30% Y A 01-JUL DEC Cxld Peace Corps Vista 15% Y A 01-JUL DEC Cxld Peace Corps Vista 20% Y A 01-JUL DEC Cxld Teacher Shortage 15% Y A 01-JUL DEC Cxld Teacher Shortage 20% Y A 01-JUL DEC Cxld Teacher Shortage 30% Y A 01-JUL DEC Misc Loan Receivable Y A 14-JUL DEC Non Student Accounts Receivable N A 01-JUL DEC Non Student Accounts Receivable Y A 01-JUL DEC Grant Accounts Receivable-Federal Y A 01-JUL DEC Grant Accounts Rec.-Award Balance Y A 01-JUL DEC-2099

2 Page 2 of Grant Accounts Rec.-Award Y A 09-FEB DEC Grant Accounts Rec.-Amt. Expended Y A 09-FEB DEC Grant Accounts Rec.-Amount Billed Y A 09-FEB DEC Grant Accounts Receivable-State Y A 01-JUL DEC Accounts Receivable-Other Y A 15-JUL DEC Grant Amount Collected Y A 09-NOV DEC Pledges Receivable Y A 01-JUL DEC Payroll Advances Y A 01-JUL DEC Investment Interest Receivable Y A 01-JUL DEC Other Receivable Y A 01-JUL DEC Employee Receivables Y A 12-MAR DEC SASI Loan Receivable Y A 29-JUN DEC SASI Loan AR Y A 29-JUN DEC-2099 AS OF 14-JAN-2015 PAGE: ARTP Loan AR Y A 01-JUL DEC A/R Misc. Y A 01-JUL DEC Due from Component Units N A 01-JUL DEC Due from Foundation Y A 01-JUL DEC Due from SASI Y A 01-JUL DEC Due from College Y A 01-JUL DEC Due from ARTP Y A 01-JUL DEC Deposits Held by Trustee 01-JUL DEC Deposits with Trustees N A 01-JUL DEC Place Holder N A 01-JUL DEC Deposits with Trustees Y A 01-JUL DEC Deferred Financing 01-JUL DEC Deferred Financing N A 01-JUL DEC Place Holder N A 01-JUL DEC Deferred Financing Y A 01-JUL DEC Capital Assets 01-JUL DEC Capital Assets Net N A 01-JUL DEC Capital Assets N A 01-JUL DEC Land Y A 01-JUL DEC Land Improvements Y A 01-JUL DEC Buildings Y A 01-JUL DEC Infrastructure Y A 01-JUL DEC Library Books Y A 01-JUL DEC Equipment Y A 01-JUL DEC Leasehold Improvements Y A 01-JUL DEC Construction-In-Progress Y A 01-JUL DEC Vehicles Y A 26-FEB FEB DEC Computers Y A 26-FEB FEB DEC Accumulated Depreciation N A 01-JUL DEC Land Improvements Dep. Y A 01-JUL DEC Buildings Dep. Y A 01-JUL DEC Infrastructure Dep. Y A 01-JUL DEC Library Books Dep. Y A 01-JUL DEC Equipment Dep. Y A 01-JUL DEC Leasehold Improvements Y A 01-JUL DEC Vehicles Dep. Y A 01-JUL DEC Unamortized Bond Costs N A 01-JUL DEC Placeholder N A 01-JUL DEC Unamortized Bond Costs Y A 01-JUL DEC Other 01-JUL DEC Other Assets N A 01-JUL DEC Place Holder N A 01-JUL DEC Inventories Y A 01-JUL DEC Inventory Transfers In Y A 16-MAY DEC Inventory Transfers Out Y A 11-NOV DEC Student Loan Receipts Y A 01-JUL DEC Loans Advanced to Students Y A 01-JUL DEC Prepaid Expense Y A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Payroll Clearing Y A 01-JUL DEC Direct Deposit Savings Y A 01-JUL DEC Direct Deposit Checking Y A 01-JUL DEC Fringe Clearing Y A 01-JUL DEC AR Clearing Y A 01-JUL DEC Cash Clearing Y A 01-JUL DEC Insurance Clearing Y A 01-JUL DEC Other Clearing Y A 01-JUL DEC Central Billing Clearing Y A 17-DEC DEC Printshop Clearing Y A 01-JUL DEC Chartwells Clearing Y A 28-JUL DEC Seaview Chargeback Clearing Y A 01-JUL DEC TABB Chargeback Clearing Y A 01-JUL DEC Chargeback Clearing Y A 04-AUG DEC Subscriptions Chargeback Clearing Y A 01-JUL DEC Copier Chargeback Clearing Y A 01-JUL DEC Utility Clearing Y A 01-JUL DEC CCard Clearing Y A 01-JUL DEC UPAY Clearing Y A 01-JUL DEC UPAY Conference Clearing Y A 01-JUL DEC Other Assets Y A 01-JUL DEC Advance Payment Amtz. Y A 01-JUL DEC-2099

3 Page 3 of Deferred Compensation Y A 01-JUL DEC Stores Valuation Clearing Y A 11-NOV DEC Liabilities 01-JUL DEC Accounts Payable and Accrued 01-JUL DEC AP & Accrued Expenses N A 01-JUL DEC Accounts Payable N A 01-JUL DEC A/P College Activity Fee Y A 01-JUL DEC A/P Transportation Fee Y A 01-JUL DEC A/P Meal Plan Y A 01-JUL DEC Seaview housing-fall Y A 23-MAY DEC Seaview housing-spring Y A 01-JUL DEC A/P Health Services Y A 01-JUL DEC A/P State of New Jersey Y A 01-JUL DEC A/P Unapplied Credit Y A 01-JUL DEC A/P Application Fees Y A 01-JUL DEC FICA/Medicare Y A 01-JUL DEC Federal Withholding Y A 01-JUL DEC State Withholding Y A 01-JUL DEC Philadelphia Wage Tax Y A 23-JAN DEC NJ Family Leave Insurance Y A 23-JAN DEC Other Tax Withholdings Y A 01-JUL DEC Pension ABP Employee Y A 01-JUL DEC PERS Employee Y A 01-JUL DEC PERS Employer Y A 01-JUL DEC PFRS Employee Y A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: PFRS Employer Y A 01-JUL DEC Medical Y A 01-JUL DEC Medical Employer Y A 01-JUL DEC Health Repayment - Employer Y A 10-MAR DEC Health Repayment - Employee Y A 10-MAR DEC Union Y A 01-JUL DEC Foundation Deductions Y A 19-MAR DEC Wage Attachments Y A 01-JUL DEC Other Deductions Y A 01-JUL DEC Benefits Employer Share Y A 01-JUL DEC Benefits Employer ABP Y A 01-JUL DEC Unapplied Payment Y A 01-JUL DEC Unapplied Awards/Loans Y A 01-JUL DEC Unapplied Aged Receivable Y A 01-JUL DEC Unapplied Deposits Payable Y A 01-JUL DEC Deposits Payable Y A 09-NOV DEC State TDI/UIC Withholding Y A 01-JUL DEC Faculty salary payable Y A 01-JUL DEC CBORD Cash Y A 01-JUL DEC CBORD Fin Aid Y A 01-JUL DEC A/P Misc. Y A 16-FEB DEC UPay Clearing Y A 07-JAN DEC A/P PAC Foundation N A 06-NOV DEC Deferred Comp Y A 08-SEP DEC Savings Bonds Y A 01-SEP DEC Escheated funds Y A 13-JUN DEC US Gov't Grants Refundable Y A 01-JUL DEC Insurance Clearing Y A 20-JUN DEC-2099 SUSPAY Payroll Suspense Y A 11-NOV DEC Accounts Payable N A 02-APR DEC Prior Year Accounts Payable Y A 01-JUL DEC Scholarship Payable Y A 30-JUN DEC Accruals N A 01-JUL DEC Accruals Y A 01-JUL DEC Accrued Payroll Y A 01-JUL DEC Accrued Benefits Y A 01-JUL DEC Accrued Interest Y A 01-JUL DEC Accrued Retainage Y A 01-JUL DEC Accrued Rebate Y A 01-JUL DEC Deferred Revenue 01-JUL DEC Deferred Revenue N A 01-JUL DEC Place Holder N A 01-JUL DEC Deferred Revenue Y A 01-JUL DEC Deferred Student Deposits Y A 01-JUL DEC Deferred Proceeds Y A 01-JUL DEC Student Deposits 01-JUL DEC Student Deposits N A 01-JUL DEC Place Holder N A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Misc. Student Deposits Y A 01-JUL DEC Locker Deposits Y A 01-JUL DEC Security Deposits Y A 01-JUL DEC Teacher Ed Cert Fees Y A 01-JUL DEC Deposits Held in Custody 01-JUL DEC Deposits Held in Custody for Others N A 01-JUL DEC Place Holder N A 01-JUL DEC Deposits Held Y A 01-JUL DEC Compensated Absences 01-JUL DEC-2099

4 Page 4 of Compensated Absences N A 01-JUL DEC Place Holder N A 01-JUL DEC Compensated Absences Y A 01-JUL DEC SDF Banked Personal Days Y A 01-JUL DEC Bonds Payable 01-JUL DEC Bonds Payable N A 01-JUL DEC Place Holder N A 01-JUL DEC Bonds Payable Y A 01-JUL DEC Bond Discount Y A 01-JUL DEC Bond Premium Y A 01-JUL DEC Def. Bond Loss Y A 01-JUL DEC Def. Bond Gain Y A 01-JUL DEC Dorm 01A Implied Interest Y A 31-MAY DEC Due to Component Units 01-JUL DEC Due to Component Units N A 22-OCT DEC Place Holder N A 01-JUL DEC Due to Foundation Y A 22-OCT DEC Due to SASI Y A 01-JUL DEC Due to College Y A 22-OCT DEC Due to ARTP Y A 01-JUL DEC Other Debt 18-JUL DEC Other Debt N A 18-JUL DEC Other Debt Place Holder N A 18-JUL DEC Other Long Term Debt Y A 01-JUL DEC Loan Payable Y A 01-JUL DEC Control Accounts 01-JUL DEC Control Accounts 01-JUL DEC Expenditure Control N A 01-JUL DEC Budgeted Transfer Control N A 01-JUL DEC Budgeted Change to Net Assets N A 01-JUL DEC Prior Year Expenditure Control N A 01-JUL DEC Prior Yr Budgeted Expenditure Ctl N A 01-JUL DEC Prior Yr Revenue Control N A 01-JUL DEC Prior Yr Budgeted Revenue Control N A 01-JUL DEC Prior Yr Encumbrance Control N A 01-JUL DEC Prior Yr Reserve for Encumbr Ctl N A 01-JUL DEC Prior Yr Reservation Control N A 01-JUL DEC Budgeted Expenditure Control N A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Prior Yr Reserve for Reserv Ctl N A 01-JUL DEC Prior Yr Transfer Control N A 01-JUL DEC Prior Yr Budgeted Transfer Control N A 01-JUL DEC Prior Yr Budgetd Chg Net Assets Ctl N A 01-JUL DEC Revenue Control N A 01-JUL DEC Budgeted Revenue Control N A 01-JUL DEC Encumbrance Control Y A 26-JUN DEC Reserve for Encumbrances Y A 26-JUN DEC Reservation Control N A 19-NOV DEC Reserve for Reservations N A 19-NOV DEC Transfer Control N A 01-JUL DEC Fund Balance 01-JUL DEC Fund Balance 01-JUL DEC Fund Balance N A 01-JUL DEC Place Holder N A 01-JUL DEC Fund Balance N A 18-JUN DEC Capital Equity Y A 01-JUL DEC Special Programs Fund Balance Y A 01-JUL DEC Auxiliaries Fund Balance Y A 01-JUL DEC Restricted Fund Balance Y A 01-JUL DEC Loan Fund Balance Y A 01-JUL DEC Endowment Fund Balance Y A 01-JUL DEC Unexpended Plant Fund Balance Y A 01-JUL DEC Renewal & Replacement Fund Balance Y A 01-JUL DEC Retirement of Indebted Fund Balance Y A 01-JUL DEC Net Investment in Plant Fund Bal Y A 01-JUL DEC Agency Fund Balance Y A 01-JUL DEC Revenue 01-JUL DEC Operating 01-JUL DEC Tuition & Per Credit Revenue N A 01-JUL DEC Tuition Revenue N A 01-JUL DEC Undergraduate B A 05-AUG DEC Undergraduate FT Instate Fall Y A 04-APR DEC Undergraduate FT Out State Fall Y A 01-JUL DEC Undergraduate PT Instate Fall Y A 01-JUL DEC Undergraduate PT Out State Fall Y A 01-JUL DEC Undergraduate FT Instate Spring Y A 04-APR DEC Undergraduate FT Out State Spring Y A 01-JUL DEC Undergraduate PT Instate Spring Y A 01-JUL DEC Undergraduate PT Out State Spring Y A 01-JUL DEC Undergraduate Instate Summer Y A 04-APR DEC Undergraduate Out State Summer Y A 01-JUL DEC Fall Dual Program Y A 01-JUL DEC Spring Dual Program Y A 01-JUL DEC Summer Dual Program Y A 01-JUL DEC TAI Atlanticare Fall Y A 01-JUL DEC-2099

5 Page 5 of 13 AS OF 14-JAN-2015 PAGE: TAI Atlanticare Spring Y A 01-JUL DEC TAI Atlanticare Summer Y A 01-JUL DEC TAI Meridian Fall Y A 01-JUL DEC TAI Meridian Spring Y A 01-JUL DEC TAI Meridian Summer Y A 01-JUL DEC Undergrad Fall Tuition Discounts Y A 01-JUL DEC Undergrad Spring Tuition Discounts Y A 01-JUL DEC Undergrad Summer Tuition Discounts Y A 01-JUL DEC Scholarship discount allow year end Y A 01-JUL DEC Graduate B A 05-AUG DEC Graduate Instate Fall Y A 04-APR DEC Graduate Out State Fall Y A 01-JUL DEC Graduate Instate Spring Y A 04-APR DEC Graduate Out State Spring Y A 01-JUL DEC Graduate Instate Summer Y A 04-APR DEC Graduate Out State Summer Y A 01-JUL DEC MAAS Study Tour Fall Y A 01-JUL DEC MAAS Study Tour Spring Y A 01-JUL DEC MAAS Study Tour Summer Y A 01-JUL DEC Undergrad taking Grad courses Y A 29-AUG DEC GTAI Atlanticare fall Y A 01-JUL DEC GTAI Atlanticare spring Y A 01-JUL DEC GTAI Atlanticare Summer Y A 01-JUL DEC Grad Fall Tuition Discounts Y A 01-JUL DEC Grad Spring Tuition Discounts Y A 01-JUL DEC Grad Summer Tuition Discounts Y A 01-JUL DEC Doctoral Tuition B A 13-JUL DEC Doctoral Instate Fall Y A 04-APR DEC Doctoral Out State Fall Y A 01-JUL DEC Doctoral Instate Spring Y A 04-APR DEC Doctoral Out State Spring Y A 01-JUL DEC Doctoral Instate Summer Y A 04-APR DEC Doctoral Out State Summer Y A 01-JUL DEC Grad discounts B A 01-JUL DEC Other Tuition B A 01-JUL DEC Per Credit Fees N A 01-JUL DEC General Service Fee B A 05-AUG DEC GSF Instate Fall Y A 04-APR DEC GSF Out State Fall Y A 01-JUL DEC GSF Instate Spring Y A 04-APR DEC GSF Out State Spring Y A 01-JUL DEC GSF Instate Summer Y A 04-APR DEC GSF Out State Summer Y A 01-JUL DEC Technology Fee B A 05-AUG DEC Technology Fee Instate Fall Y A 04-APR DEC Technology Fee Out State Fall Y A 04-APR DEC Technology Fee Instate Spring Y A 04-APR DEC Technology Fee Out State Spring Y A 04-APR DEC-2099 AS OF 14-JAN-2015 PAGE: Technology Fee Instate Summer Y A 04-APR DEC Technology Fee Out State Summer Y A 04-APR DEC Facilities Fee N A 12-JUL DEC Facilities Fee Instate Fall Y A 04-APR DEC Facilities Fee Out State Fall Y A 01-JUL DEC Facilities Fee Instate Spring Y A 04-APR DEC Facilities Fee Out State Spring Y A 01-JUL DEC Facilities Fee Instate Summer Y A 04-APR DEC Facilities Fee Out State Summer Y A 01-JUL DEC Student Activity Fees N A 02-APR DEC Student Activity Fee Out State Fall Y A 01-JUL DEC Student Activity Fee OutStateSpring Y A 04-APR DEC Student Activity Fee OutStateSummer Y A 01-JUL DEC Student Activity Fee Instate Fall Y A 04-APR DEC Student Activity Fee Instate Spring Y A 04-APR DEC Student Activity Fee Instate Summer Y A 04-APR DEC Health Service Fee Out State Fall Y A 01-JUL DEC Health Service Fee Out State Spring Y A 01-JUL DEC Health Service Fee Instate Fall Y A 04-APR DEC Health Service Fee Instate Spring Y A 04-APR DEC Health Service Fee Instate Summer Y A 04-APR DEC Health Service Fee Out State Summer Y A 01-JUL DEC Health Insurance Late Waiver Fee Y A 01-JUL DEC Auxiliary Student Revenue N A 01-JUL DEC Housing Rental N A 01-JUL DEC Housing Rental Fall Y A 01-JUL DEC Housing Rental Spring Y A 01-JUL DEC Housing Rental Summer Y A 01-JUL DEC Seaview Housing Rental Fall Y A 01-JUL DEC Seaview Housing Rental Spring Y A 01-JUL DEC Seaview Housing Rental Summer Y A 01-JUL DEC Student Life Fee N A 06-JUL DEC Student Life Fee Instate Fall Y A 14-APR DEC Student Life Fee Out State Fall Y A 01-JUL DEC Student Life Fee Instate Spring Y A 14-APR DEC Student Life Fee Out State Spring Y A 01-JUL DEC Student Life Fee Instate Summer Y A 14-APR DEC-2099

6 Page 6 of Student Life Fee Out State Summer Y A 01-JUL DEC Student Life Faciliites Fee N A 06-JUL DEC Student Life Facil Fee Instate Fall Y A 14-APR DEC Student Life Fac Fee Out State Fall Y A 01-JUL DEC Student Life Faci Fee Instate Spr Y A 14-APR DEC Student Life Faci Fee Out State Spr Y A 01-JUL DEC Student Life Facili Fee Instate Sum Y A 14-APR DEC Student Life Faci Fee Out State Sum Y A 01-JUL DEC Meal Plan N A 01-JUL DEC Meal Plan Fall Y A 01-JUL DEC Meal Plan Spring Y A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Meal Plan Summer Y A 01-JUL DEC Misc. Meal Plan Y A 01-JUL DEC Rec Fee N A 01-JUL DEC Rec. Fee Instate Fall Y A 14-APR DEC Rec. Fee Out State Fall Y A 01-JUL DEC Rec. Fee Instate Spring Y A 14-APR DEC Rec. Fee Out State Spring Y A 01-JUL DEC Rec. Fee Instate Summer Y A 14-APR DEC Rec. Fee Out State Summer Y A 01-JUL DEC Transportation and Safety Fee Y A 26-JUN DEC Transportation and Safety Fee Fall Y A 26-JUN DEC Transportation and Safety Fee Spr Y A 26-JUN DEC Transportation and Safety Fee Sum Y A 26-JUN DEC Federal Grants N A 01-JUL DEC Place Holder N A 01-JUL DEC Federal Grant Revenue Y A 02-DEC DEC Federal Stimulus Y A 01-JUL DEC Federal Contract Revenue Y A 01-JUL DEC Federal Non-A133 Revenue Y A 02-DEC DEC State and Local Govt. N A 01-JUL DEC Place Holder N A 01-JUL DEC State grant revenue Y A 19-JUL DEC State Y A 19-JUL DEC State Contract Revenue Y A 01-JUL DEC state vendor contract revenue Y A 01-JUL DEC Municipal contract revenue Y A 01-JUL DEC Municipal workshop revenue Y A 01-JUL DEC Municipal membership revenue Y A 01-JUL DEC Place Holder N A 01-JUL DEC Tuition-Continuing Ed Y A 01-JUL DEC Non-Governmental N A 01-JUL DEC Place Holder N A 01-JUL DEC Private Grant Revenue Y A 17-AUG DEC Inst Match Financial Aid Y A 11-FEB DEC Institutional Match Other Y A 29-JUN DEC Other Contract Revenue Y A 17-AUG DEC Contract Rental Income Y A 01-JUL DEC Rental Lease Income Y A 01-JUL DEC Other Revenue B A 05-AUG DEC Place Holder N A 01-JUL DEC Graduation Y A 01-JUL DEC Acceptance Fee Forfeit Y A 01-JUL DEC Admission Application Fee Y A 01-JUL DEC Budget Plan Fee Y A 01-JUL DEC Deferred Payment Fee Y A 01-JUL DEC Late Payment Fee Y A 01-JUL DEC Late Registration Fee Y A 01-JUL DEC Re-registration Fee Y A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Forfeit Registration Fee Y A 01-JUL DEC Dishonored Check Fee Y A 01-JUL DEC Transcript Fee Y A 01-JUL DEC Transcript Express Fee Y A 12-JUL DEC Orientation Fee Y A 01-JUL DEC Graduate Orientation Fee Y A 05-JUN DEC Overseas Study Fee Y A 01-JUL DEC Student Teaching Fee Y A 01-JUL DEC Physical Therapy Fee Y A 01-JUL DEC Non-Matriculated Student Fee Y A 01-JUL DEC Continuous Enrollment Graduate Fee Y A 23-FEB DEC Graduate Matric Maint Fee Y A 28-MAR DEC Continuing Education Fee Y A 01-JUL DEC Tech. Assisted Instruction Fee Y A 01-JUL DEC Teacher Education Fee Y A 01-JUL DEC Student Certification Fee Y A 01-JUL DEC Graphic Studio Fee Y A 01-JUL DEC Workshop Fee Y A 01-JUL DEC Provisional Teacher CSE Fee Y A 01-JUL DEC RSC Endorsement Processing Fee Y A 01-JUL DEC Conference Camp Rental Income Y A 01-JUL DEC Other Rent & Lease Income Y A 01-JUL DEC Damage & Fines Income Y A 01-JUL DEC Security Deposit Y A 01-JUL DEC-2099

7 Page 7 of Forfeit Security Deposit Y A 01-JUL DEC Forfeiture Funds Y A 01-JUL DEC Telephone Payments Y A 01-JUL DEC Misc. Other Income Y A 01-JUL DEC Reimbursement Y A 01-JUL DEC Interest Income N A 25-JAN DEC Bank Interest Income Y A 01-JUL DEC CMA Interest Y A 01-JUL DEC Surplus Sale Y A 01-JUL DEC Misc. Fee Income Y A 01-JUL DEC Administrative Fee Y A 01-JUL DEC Sports & Camp Income Y A 01-JUL DEC Membership Fee Y A 01-JUL DEC Registration & Conference Fee Y A 01-JUL DEC Food Service Y A 01-JUL DEC Vendor merchant fees Y A 01-JUL DEC Vendor Service Y A 01-JUL DEC Bookstore Y A 01-JUL DEC Misc. Commission Income Y A 01-JUL DEC Fund Raising Y A 01-JUL DEC Advertising & Publication Income Y A 01-JUL DEC Tournament Revenue Y A 01-JUL DEC Ticket Revenue Y A 01-JUL DEC Friends Membership Y A 27-AUG DEC-2099 AS OF 14-JAN-2015 PAGE: PAC Foundation Y A 27-AUG DEC Rent Income Y A 01-JUL DEC Scholarship & Award Income Y A 01-JUL DEC Employee Donations Y A 01-JUL DEC Donations Y A 18-AUG DEC Sponsorship Contributions Y A 08-NOV DEC Pledge contributions Y A 01-JUL DEC Transfers/Refund Revenue Y A 01-JUL DEC Study Tour Deposits Y A 20-OCT DEC Stockroom Income Y A 11-NOV DEC Parking Fines Y A 06-DEC DEC Student Club Revenue Y A 01-JUL DEC Parking Lot fee Y A 01-JUL DEC Hotel Revenue Y A 01-JUL DEC Student Hotel Revenue Y A 01-JUL DEC Golf Revenue Y A 01-JUL DEC Music Clinic Fee Y A 01-JUL DEC Cost of Direct Benefits to Donor Y A 01-JUL DEC Box Office Account Revenue Y A 01-JUL DEC Administrative Cost Recovery Y A 01-JUL DEC ETS testing fee Y A 01-JUL DEC In-Kind Revenue B A 28-AUG DEC Place Holder N A 28-AUG DEC In-Kind Revenue Y A 28-AUG DEC Non-Operating 01-JUL DEC State Appropriation N A 01-JUL DEC Place Holder N A 01-JUL DEC State Appropriation Y A 01-JUL DEC Fringe Benefit Y A 01-OCT DEC FICA/Medicare Reimbursement Y A 01-JUL DEC Alt. Benefit Pension Y A 01-JUL DEC Investment Income Y A 13-JUL DEC Place Holder N A 01-JUL DEC CMA Interest Y A 01-JUL DEC SASI loan interest Y A 02-JUL DEC Change in account value Y A 01-JUL DEC ARTP loan interest Y A 01-JUL DEC Bank Interest Y A 01-JUL DEC Short Term Operating Interest Y A 01-JUL DEC Dividends Y A 01-JUL DEC Financial Service Fees Y A 01-JUL DEC Realized Gain on Investment Y A 01-JUL DEC Unrealized Gain on Investment Y A 01-JUL DEC Line of credit interest Y A 25-SEP DEC PriorYear Underwater/UPMIFA Revenue Y A 21-JUN DEC Current Year-Underwater/UPMIFA Rev Y A 21-JUN DEC Purchase Acc Int. & Amort/Accretion Y A 01-JUL DEC Disposal of Assets N A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Disposal of Assets N A 01-JUL DEC Disposal of Assets Y A 01-JUL DEC Non-Operating Grants N A 02-DEC DEC Place Holder N A 01-JUL DEC Federal Y A 01-JUL DEC State Y A 01-JUL DEC Permanent Endowments N A 01-JUL DEC Endowment Income N A 01-JUL DEC Endowment Income Y A 01-JUL DEC Investment Income Perm. Y A 01-JUL DEC-2099 AC AC campus 01-JUL DEC-2099

8 Page 8 of Labor Expense 01-JUL DEC Salaries 01-JUL DEC Salaries State Supported N A 01-JUL DEC Faculty Regular Salaries B A 01-JUL DEC Ten Month Faculty Y A JUL DEC Twelve Month Faculty Y A JUL DEC Half-Time Faculty Y A MAY DEC Staff Regular Salaries B A 01-JUL DEC Staff Full Time Y A JUL DEC Staff Part Time Y A JUL DEC Staff 12 months Y A JUL DEC Staff FT 10 Month Y A JUL DEC Staff PT 10 Month Y A JUL DEC Salaries Non-Supported N A 01-JUL DEC Faculty Regular Salaries B A 01-JUL DEC Ten Month Faculty Y A JUL DEC Twelve Month Faculty Y A JUL DEC Half-Time Faculty Non-State Y A MAY DEC Staff Regular Salaries B A 01-JUL DEC Staff Full Time Y A JUL DEC Staff Part Time Y A JUL DEC Other Salaries N A 01-JUL DEC Adjunct Additional Section B A 06-OCT DEC Adjunct Y A OCT DEC Adjunct Contract Release Time Y A JUL DEC Adjunct Othr Release Time Y A JUL DEC Adjunct TAI Y A JUL DEC Summer Sessions Y A JUL DEC Overtime B A 01-JUL DEC Regular Overtime Y A JUL DEC Holiday Overtime Y A JUL DEC Emergency Overtime Y A JUL DEC Events College Overtime Y A JUL DEC Events Athletic Overtime Y A JUL DEC Project Support Overtime Y A JUL DEC Court Duty Overtime Y A NOV DEC-2099 AS OF 14-JAN-2015 PAGE: Shift Coverage Overtime Y A NOV DEC K-9 Overtime Y A MAR DEC Miscellaneous B A 01-JUL DEC Faculty Supplemental Y A OCT DEC Staff Supplemental Y A JUL DEC Clothing Allowance Y A JUL DEC Graduate Tuition Reimbursement Y A JUL DEC Teaching Overloads Y A JUL DEC TAI Overloads Y A JUL DEC Coordinator Compensation Y A JUL DEC Lump Sum Sick Y A JUL DEC Lump Sum Vacation Y A JUL DEC Lump Sum Comp Y A JUL DEC TES Y A JUL DEC Student Workers Y A JUL DEC Residential Assistants Y A JUL DEC RA- graduate students Y A JUL DEC Graduate Student Workers Y A JUL DEC Research Assistants Y A JUL DEC Teaching Assistants Y A JUL DEC Student Internships Y A JUL DEC Federal Work Study Y A JUL DEC Salary Charge Back Y A JUL DEC Salary Reimbursement Y A JUL DEC Fringe Benefits 01-JUL DEC Fringe Benefits N A 01-JUL DEC Fringe Benefits Pool B A 01-JUL DEC Fringe Benefits Y A DEC DEC Benefits State Funded Y A JUL DEC Benefits Non-State Funded Y A JUL DEC Automobile Allowance Y A JUL DEC Housing Allowance Y A JUL DEC Compensated Absences Y A JUL DEC Retirement Benefit Y A JUL DEC Benefit Charge Back Y A JUL DEC FICA Exp Employer Y A JUL DEC Health Ben Exp Employer Y A JUL DEC Prescrip Exp Employer Y A JUL DEC Dental Exp Employer Y A JUL DEC Group Life Exp Employer Y A JUL DEC Pension Exp Employer Y A JUL DEC Board Expense Y A JUL DEC Rent Expense Y A JUL DEC Tuit/Fees Waived Y A JUL DEC Vision Care Exp Y A JUL DEC Bicycle Reimbursement Y A JUL DEC Tuition Reimbursement Y A JUL DEC Fringe Benefits Adjustment Pool B A 01-JUL DEC-2099 AS OF 14-JAN-2015 PAGE: 15

9 Page 9 of Fringe Benefits Adjustment Y A OCT DEC Non-Salary Expenses 01-JUL DEC Office and Educational Supplies 01-JUL DEC Non-Salary Pool B A 01-JUL DEC Printing, Supplies & Collections N A 01-JUL DEC Place Holder N A 01-JUL DEC Printing Y A JUL DEC Office Supplies Y A JUL DEC Educational Supplies Y A JUL DEC Software Y A JUL DEC Bldg & Ground Supplies Y A JUL DEC Vehicle Supplies & Gas Y A JUL DEC Other Supplies Y A JUL DEC Safety/Security Supplies Y A JUL DEC Computer Information Tech Equipment Y A FEB DEC Non-Capital Furniture Y A FEB DEC Diplomas Y A JUL DEC Library Collection N A 01-JUL DEC Place Holder Library N A 01-JUL DEC Library Books Y A JUL DEC Library Subscriptions Y A JUL DEC Library Microforms Y A JUL DEC Media Collection Y A JUL DEC Electronic Databases Y A JUL DEC Utilities 01-JUL DEC Utilities N A 01-JUL DEC Place Holder N A 01-JUL DEC Cable Y A JUL DEC Electric Y A JUL DEC Solar Electric Y A JUN DEC Natural Gas Y A JUL DEC Heating Oil Y A JUL DEC Sewer Y A JUL DEC Water Y A JUL DEC Services 01-JUL DEC Services N A 01-JUL DEC Place Holder N A 01-JUL DEC Telephone Y A JUL DEC Postage/Shipping Y A JUL DEC Insurance Y A JUL DEC Software License/Maintenance Y A JUL DEC Contracted Food Services Y A JUL DEC Contracted Services Y A JUL DEC Consultants Y A JUL DEC Artist/Performer Y A JUL DEC Educational Services Y A JUL DEC Legal Services Y A JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Financial Services Y A JUL DEC Medical Services Y A JUL DEC Architect/Engineering Services Y A JUL DEC Advertising Y A JUL DEC Subscriptions Y A JUL DEC Memberships Y A JUL DEC Meetings and Conferences Y A DEC DEC Official Reception & Entertainment Y A DEC DEC Faculty/Staff Training Y A JUL DEC Tuition Reimbursement Y A JUL DEC Fees/Licenses/Fines Y A JUL DEC Property Taxes Y A NOV DEC Resident Assistant Rent Remission Y A JUL DEC Asst. CA Rent Reduction Y A JUL DEC Resident Assistant Stipends Y A JUL DEC College Match Y A JUL DEC Tutors & Notetakers Y A JUL DEC Building Commissioning Y A JUL DEC Testing Y A JUL DEC Other Services Y A JUL DEC Housing Rental Y A JUL DEC Housing Allowance Y A JUL DEC Meal Plan Stipend Y A JUL DEC Retainage exp Y A JUL DEC Donor Cultivation Y A JUL DEC Expense in Support of College Missi Y A JUL DEC Support of Foundation Fund Raising Y A JUL DEC Management Fees Y A JUL DEC Travel 01-JUL DEC Travel N A 01-JUL DEC Place Holder N A 01-JUL DEC Employee Travel Y A JUL DEC Candidate Travel Y A JUL DEC Student Travel Y A JUL DEC Tolls Y A SEP DEC International Travel Y A JUL DEC Study Tour deposits Y A JUL DEC Maintenance/Rent 01-JUL DEC Maintenance/Rent N A 01-JUL DEC-2099

10 Page 10 of Maintenance N A 01-JUL DEC Building/Grounds Maintenance Y A JUL DEC Equipment Maintenance Y A JUL DEC Plant Chargebacks Y A JUL DEC Rent N A 01-JUL DEC Building Rental Y A JUL DEC Equipment Rental/Lease Y A JUL DEC Rental Other Y A JUL DEC Lease to Purchase Y A JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Special Purpose 01-JUL DEC Special Purpose N A 01-JUL DEC Place Holder N A 01-JUL DEC Workers Compensation Y A JUL DEC Indirect Cost Y A JUL DEC Waived Grant Match Y A APR DEC Direct Costs Y A JUL DEC Claims/Settlements Y A JUL DEC Loss on Disposal Y A JUL DEC Bad Debt Y A JUL DEC Realized Loss on Investment Y A JUN DEC Unrealized Loss on Investment Y A JUN DEC PriorYear Underwater/UPMIFA Exp Y A JUN DEC Current Year-Underwater/UPMIFA Exp Y A JUN DEC Other Special Purpose Y A JUL DEC Time/Materials Recovery Y A OCT DEC Fed Fin Aid Admin Costs Y A FEB DEC Prepaid Expense Y A FEB DEC Other Expense Y A FEB DEC Friends Membership Y A AUG DEC PAC Foundation Y A AUG DEC Accrued Interest Y A JUL DEC Accrued Interest Y A JUL DEC Loan Expense Y A JUL DEC Loan Interest Expense Y A JUL DEC Hotel expenses Y A JUL DEC Golf expenses Y A JUL DEC Fund Supplemental Y A JUL DEC Tuition Sharing Expense Y A JUL DEC Grant match transfer Y A JUL DEC Income Tax Expense Y A JUL DEC Depreciation Expense 01-JUL DEC Depreciation Expense N A 01-JUL DEC Place Holder N A 01-JUL DEC Depreciation Expense Y A JUL DEC Grants in Aid 01-JUL DEC Grants In Aid N A 01-JUL DEC Place Holder N A 01-JUL DEC Grants In Aid Y A JUL DEC Tuition Grants In Aid Y A JUL DEC Fees Grants In Aid Y A JUL DEC Book Grants In Aid Y A JUL DEC Unemployment Waivers Y A JUL DEC Unemployment Summer Waiver Y A JUL DEC National Guard Waivers Y A JUL DEC National Guard Summer Waivers Y A JUL DEC Senior Citizen Waiver Y A JUL DEC Senior Citizen Summer Waiver Y A JUL DEC-2099 AS OF 14-JAN-2015 PAGE: Facilities Fee Waiver Y A JUL DEC Graduate Asst Waivers Y A JUL DEC Other Waivers Y A JUL DEC AFT Union Waiver Y A JUL DEC Atlanticare Waiver Y A JUL DEC Scholarships Y A JUL DEC Scholarship Supplemental Y A JUL DEC New Teacher Start Waiver Y A JUL DEC Exchange Student Waiver Y A JUL DEC Endowed Scholarships Y A 15-AUG DEC ExOrder#54 Afgan/Irag Waiver Y A JUL DEC High School Waiver Y A JUL DEC Holy Spirit High School Waiver Y A JUL DEC Off-Campus Waiver Y A JUL DEC Student Ambassadors Y A 28-FEB DEC Sustainability & Environment Waiver Y A JUL DEC Tech to Campus Waiver Y A JUL DEC Tuition & Fees Waiver Y A JUL DEC Washington Interns Waiver Y A JUL DEC Tuition Discount Y A SEP DEC World Trade Center Waiver Y A JUL DEC Yellow Ribbon Waiver Y A JUL DEC Partnership Waivers Y A OCT DEC EOF Supplemental Y A APR DEC Family Waivers Y A APR DEC EOF Supplemental Summer Y A JUL DEC-2099

11 Page 11 of Admissions Ambassador Waiver Y A MAY DEC Tuition Waiver Employee Y A JUL DEC Employee Summer Waiver Y A JUL DEC Employee Housing Waiver Y A JUL DEC Employee College Center Waiver Y A JUL DEC Scholar discount allowance year end Y A JUL DEC Capital Expenditures 01-JUL DEC Capital Expenditures N A 01-JUL DEC Place Holder N A 01-JUL DEC Land Acquisition Y A MAY DEC Land Improvements Y A MAY DEC Building Aquisition Y A MAY DEC Renovations- Buildings Y A MAY DEC New Construction Y A MAY MAY DEC Infrastructure Y A MAY DEC Capital Equipment Non-Educational Y A MAY DEC Capital Educational Equipment Y A MAY DEC Capital Information Tech Equipment Y A MAY DEC Debt Service Payment Y A JUL DEC Excess Rental Pledge Y A JUL DEC Office Equipment Y A MAY DEC Renovations- Infrastructure Y A MAY DEC-2099 AS OF 14-JAN-2015 PAGE: Vehicles Y A MAY DEC Electrical Y A FEB FEB DEC Consultants Y A FEB FEB DEC Contracted Services Y A FEB FEB DEC Architect / Engineering Services Y A FEB FEB DEC Postage / Shipping Y A FEB FEB DEC Fees/ Licenses/ Permits Y A FEB FEB DEC Advertising Y A FEB FEB DEC Rental Y A FEB FEB DEC Printing Y A FEB FEB DEC Testing Y A FEB FEB DEC Arts Inclusion Y A FEB FEB DEC Renderings Y A FEB FEB DEC Computers Y A FEB FEB DEC Capital Furniture Y A FEB DEC A In-kind Expenses 30-JUN DEC A0000 In-kind Expenses Y A 30-JUN DEC A1000 Place Holder N A 30-JUN DEC A1005 In-kind Expenses Y A 30-JUN DEC G Grant Expenses 01-JUL DEC G0000 Grant Non-Salary Expenses Y A 21-DEC DEC G1000 Grant Place Holder N A 01-JUL DEC G1005 Grant Printing Y A 07-JAN DEC G1010 Grant Educational Supplies Y A 07-JAN DEC G1013 Grant Lab Supplies Y A 07-JAN DEC G1014 Grant Marine Supplies Y A 07-JAN DEC G1015 Grant Office Supplies Y A 07-JAN DEC G1020 Grant Postage Y A 07-JAN DEC G1025 Grant Consultants Y A 07-JAN DEC G1028 Sub Contracts/ Awards Y A 07-JAN DEC G1030 Grant Professional Services Y A 07-JAN DEC G1033 Grant Maintenance/Rental Svcs Y A 07-JAN DEC G1035 Grant Travel Y A 07-JAN DEC G1038 Grant Hospitality & Event Services Y A 07-JAN DEC G1040 Grant Equipment Y A 07-JAN DEC G1045 Grant Software/Licenses Y A 07-JAN DEC G1050 Grant Misc Other Y A 07-JAN DEC G1055 Grant Student Aid Y A 07-JAN DEC G1060 Grant Other Student Assistance Y A 07-JAN DEC G1100 Grant Indirect Costs Y A 01-JUL DEC G1105 Program reimbursemet Y A 01-JUL DEC G1900 Capital Grant Equipment Y A 07-JAN DEC G1905 Communicatio Backbone Ext Component Y A 07-JAN DEC G1906 Internet Backbone Extension Y A 07-JAN DEC G1907 Core Network Switch Upgrade Y A 07-JAN DEC G1908 Wireless Network Upgrade Y A 07-JAN DEC G1910 Desktop Virtualization Y A 07-JAN DEC G1912 Electronic Classroom Enhancements Y A 07-JAN DEC-2099 AS OF 14-JAN-2015 PAGE: 20 7G1915 Construction Project Cost Y A 01-JUL DEC G1916 Construction Contingency Y A 01-JUL DEC G1917 Architecture & Engineering Y A 01-JUL DEC G1918 Design Cost Contingency Y A 01-JUL DEC G1919 Environmental Services Y A 01-JUL DEC G1920 Construction Manager Services Y A 01-JUL DEC G1921 Construction Manager Contingency Y A 01-JUL DEC G1922 Telecommunications Y A 01-JUL DEC G1923 Site Surveying/ Testing Y A 01-JUL DEC G1924 Fees Y A 01-JUL DEC G1925 Furniture Cost Y A 01-JUL DEC G1926 In-House Operating Contingency Y A 01-JUL DEC P Capital Projects 01-JUL DEC-2099