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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Universities

Samples
Statement of Net Position

Lone Star State University Statement of Net Position
Aug. 31, 20CY

ASSETS Total
  Current Assets:  
    Cash and Cash Equivalents  
      Cash on Hand $ 18,449.64
      Cash in Bank 3,969,743.36
      Cash in Transit/Reimburse from Treasury 100,000.00
      Cash in State Treasury 362,582.65
      Cash Equivalents 863,791.71
    Securities Lending Collateral 400,000.00
    Short Term Investments 7,165,862.15
    Restricted:  
      Cash and Cash Equivalents  
        Cash on Hand 5,629.69
        Cash in Bank 7,825.75
        Cash in Transit/Reimburse from Treasury 314,802.94
        Cash in State Treasury 264,039.13
        Cash Equivalents 28,546.76
      Short-Term Investments 54,401.58
      Loans and Contracts 2,000.00
    Legislative Appropriations 761,843.16
    Investments  
    Receivables:  
      Federal 15,087,372.83
      Other Intergovernmental 251,544.33
      Interest and Dividends 879,624.46
      Accounts 16,053,122.77
      Gifts 100,000.00
      Investment Trades 90,000.00
      Leases 10,000.00
      Other 463,209.91
    Interfund Receivable 9,021,109.72
    Due From Other Agencies 4,910,000.00
    Prepaid Items 31,292.16
    Consumable Inventories 45,632,085.61
    Merchandise Inventories 23,858,091.13
    Loans and Contracts 4,778,235.75
    Other Current Assets 6,669,120.93
  Total Current Assets 142,154,328.12
 
  Non-Current Assets:  
    Restricted:  
      Cash and Cash Equivalents  
        Cash on Hand 1,000.00
        Cash Equivalents 49,000.00
      Short Term Investments 21,531,343.16
      Receivables – Leases 50,000.00
      Receivables 1,000.00
      Investments 1,000.00
      Loans and Contracts 7,103,683.81
      Other Assets 45,234,685.34
    Prepaid Costs 15,675,586.22
    Loans and Contracts 30,132,857.55
    Investments 107,843,928.76
    Derivative Instrument Assets  
        Hedging 20,000.00
        Investment 10,000.00
    Interfund Receivables 20,000.00
    Capital Assets:  
        Non-Depreciable or Non-Amortizable 114,530,227.91
        Depreciable or Amortizable, Net 275,100,030.06
        Right to Use Lease Assets – Amortizable, Net 25,400,000.00
        Right to Use Subscriptions – Amortizable, Net 58,423.10
    Other Non-Current Assets 14,174,630.73
    Total Non-Current Assets 656,937,396.64
  Total Assets 799,091,724.76
DEFERRED OUTFLOWS OF RESOURCES
   Accumulated Decrease in Fair Value – Hedging Derivative Instruments 10,000.00
   Loss on Bond Refunding 10,000.00
   Other 1,000,000.00
 Total Deferred Outflows of Resources 1,020,000.00

Lone Star State University Statement of Net Position (continued)
Aug. 31, 20CY

LIABILITIES Total
  Current Liabilities:
    Payables:		  
      Accounts 39,797,853.55
      Accrued Lease Interest Payable 2,400.00
      Investment Trades 84,000.00
      Payroll 3,108,124.46
      Other Intergovernmental 8,608,859.81
      Federal 10.00
      Other 10.00
    Interfund Payable 9,021,109.72
    Due To Other Agencies 96,181.61
    Unearned Revenues 35,415,274.72
    Short Term Debt 25,000.00
    Notes and Loans Payable 1,084,367.91
    Revenue Bonds Payable, Net 9,325,727.16
    General Obligation Bonds Payable, Net 7,000,000.00
    Claims and Judgments 100,000.00
    Employees’ Compensable Leave 4,924,692.93
    Right to Use Lease Obligations 4,363.16
    Right to Use Subscription Obligations 100.00
    Obligations/Reverse Repurchase Agreement 2,500.00
    Obligations Under Securities Lending 3,500.08
    Asset Retirement Obligations 750,000.00
    OPEB 7,000,000.00
    Availability Payment Arrangements 1,250,000.00
    Funds Held For Others 12,315.65
    Other Current Liabilities 70,719.38
  Total Current Liabilities 127,687,110.14
 
  Non-Current Liabilities:  
    Interfund Payables 20,000.00
    Notes and Loans Payable 14,767,000.73
    Revenue Bonds Payable, Net 200,000,000.00
    General Obligation Bonds Payable, Net 4,124,802.43
    Claims and Judgments 720.00
    Employees’ Compensable Leave 29,547,482.56
    Right to Use Lease Obligations 23,050.00
    Right to Use Subscription Obligations 450.00
    Liabilities Payable from Restricted Assets 1,500.00
    Pollution Remediation Obligations 550.00
    Asset Retirement Obligation 200.00
    Availability Payment Arrangements 11,464,902.55
    Assets Held for Others 250.00
    Net OPEB Obligation 4,000.00
    Net Pension Liability 1,000.00
    Derivative Instrument Liabilities  
      Investment 18,000.00
      Hedging 2,000.00
    Other Non-Current Liabilities 129,700.70
  Total Non-Current Liabilities 260,105,608.97
   
Total Liabilities 387,792,719.11
DEFERRED INFLOWS OF RESOURCES
   Accumulated Increase in Fair Value – Hedging Derivative Instruments 60,000.00
   Leases 5,000.00
   Gain on Bond Refunding 10,000.00
 Total Deferred Inflows of Resources 75,000.00
NET POSITION
  Net Investment in Capital Assets 205,799,962.35
  Restricted For:  
    Education 28,280,750.30
    Debt Retirement 2,000,000.00
    Capital Projects 4,000,000.00
    Employee Benefits 25,000.00
    Funds Held as Permanent Investments:  
      Non-Expendable 40,000,000.00
      Expendable 23,121,224.25
    Other 5,000.00
  Unrestricted 108,012,068.75
Total Net Position $ 411,244,005.65

Important: Enter all amounts in dollars and cents.

*Capital Assets and Right to Use Assets may be shown net of depreciation/amortization with details presented in Note 2.