Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Notes & Samples
NOTE 24 – Disaggregation of Receivable and Payable Balances
Sample (Illustrative, may not tie to exhibits)
Net other receivables as of Aug. 31, 20CY, as reported in the general fund (Exhibit I), are detailed by type as follows:
| Net Other Receivables Current | Amount |
|---|---|
| Receivables related to healthcare | $ 956,425.62 |
| Receivables related to grants and sponsored programs | 785,792.48 |
| Receivables related to external parties/other companies | 143,986.76 |
| Receivables related to auxiliary enterprises | 85,987.65 |
| Receivables related to facilities/construction projects | 62,783.74 |
| Receivables related to patents | 55,878.77 |
| Receivables related to loan funds and financial aid | 25,987.22 |
| Total Net Other Receivables – Current | 2,116,842.24 |
| Net Other Receivables Non-Current | Amount |
|---|---|
| Receivables related to healthcare | $ 56,325.60 |
| Receivables related to facilities/construction projects | 75,957.22 |
| Total Net Other Receivables – Non-Current | 132,282.82 |
| Total Net Other Receivables | $ 2,249,125.06 |
Net other payables as of Aug. 31, 20CY, as reported in the general fund (Exhibit I), are detailed by type as follows:
| Net Other Payables | Amount |
|---|---|
| Payables related to construction activity | $ 264,416.35 |
| Payables related to utilities | 100,987.42 |
| Payables related to purchased contracted services | 56,772.89 |
| Total Net Other Payables | $ 422,176.66 |