Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Universities
Samples
Statement of Cash Flows
Lone Star State University
Statement of Cash Flows
For the Fiscal Year Ended Aug. 31, 20CY
| CASH FLOWS FROM OPERATING ACTIVITIES |
Total |
| Proceeds from Customers |
$ 8,543,887,063.55 |
| Proceeds from Tuition and Fees |
4,982,232,495.30 |
| Proceeds from Research Grants and Contracts |
3,918,489,065.64 |
| Proceeds from Gifts |
|
| Proceeds from Loan Programs |
297,331,532.27 |
| Proceeds from Auxiliaries |
1,493,688,091.07 |
| Proceeds from Other Operating Revenues |
1,084,491,697.08 |
| Payments to Suppliers for Goods and Services |
(8,203,605,153.47) |
| Payments to Employees |
(16,351,742,630.69) |
| Payments for Loans Provided |
(300,288,183.30) |
| Payments for Other Operating Expenses |
(1,044,449,029.08) |
| Net Cash (Used) by Operating Activities |
(5,579,965,051.63) |
| CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES |
Total |
| Proceeds from Debt Issuance |
|
| Proceeds from State Appropriations |
|
| Proceeds from Gifts |
$ 872,836,146.44 |
| Proceeds from Endowments |
329,597,478.49 |
| Proceeds from Transfers from Other Funds |
6,886,575,620.04 |
| Proceeds from Grant Receipts |
1,016,493,662.78 |
| Proceeds from Interfund Payables |
|
| Proceeds from Loan Programs |
19,583,547.64 |
| Proceeds from Other Noncapital Financing Activities |
445,089,212.99 |
| Payments of Principal on Debt Issuance |
(277,513.04) |
| Payments of Interest |
(24,205.33) |
| Payments of Other Costs on Debt Issuance |
(304,682.81) |
| Payments for Transfers to Other Funds |
(1,236,102,298.35) |
| Payments for Grant Disbursements |
(18,215,124.45) |
| Payments for Interfund Receivables |
|
| Payments for Other Noncapital Financing Uses |
(396,790,325.31) |
| Net Cash Provided by Noncapital Financing Activities |
7,918,461,519.09 |
| CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES |
Total |
| Proceeds from the Sale of Capital Assets |
$ 7,268,458.42 |
| Proceeds from Debt Issuance |
6,624,796,420.45 |
| Proceeds from State Grants and Contracts |
47,415,555.35 |
| Proceeds from Federal Grants and Contracts |
100,236.66 |
| Proceeds from Gifts |
1,091,764.00 |
| Proceeds from Other Capital and Related Financing Activities |
264,360,848.63 |
| Proceeds from Capital Contributions |
290,210,474.12 |
| Proceeds from Interfund Payables |
|
| Payments for Additions to Capital Assets |
(3,587,555,270.10) |
| Payments of Principal on Debt Issuance |
(4,000,454,698.82) |
| Payments for Leases/SBITAS |
(10,992,973.31) |
| Payments of Interest on Debt Issuance |
(634,969,540.12) |
| Payments of Other Costs on Debt Issuance |
(267,383,639.75) |
| Payments for Interfund Receivables |
(5,434,392.56) |
| Net Cash (Used) by Capital and Related Financing Activities |
(1,271,546,757.03) |
| CASH FLOWS FROM INVESTING ACTIVITIES |
Total |
| Proceeds from Sales of Investments |
$ 23,614,411,890.78 |
| Proceeds from Interest and Investment Income |
1,666,351,629.14 |
| Proceeds from Principal Payments on Loans |
6,352.16 |
| Payments for Non-Program Loans Provided |
|
| Payments to Acquire Investments |
(25,179,131,900.63) |
| Net Cash Provided by Investing Activities |
101,637,971.45 |
| Net Increase in Cash and Cash Equivalents |
1,168,587,681.88 |
| Cash and Cash Equivalents, Sept. 1, 20PY |
5,867,785,245.06 |
| Restatements |
181,807.00 |
| Cash and Cash Equivalents, Sept. 1, 20PY, as Restated |
5,867,967,052.06 |
| Cash and Cash Equivalents, Aug. 31, 20CY |
$ 7,036,554,733.94 |
| RECONCILIATION OF OPERATING (LOSS) TO NET CASH (USED) BY OPERATING ACTIVITIES |
Total |
| Operating (Loss) |
$ (9,006,574,582.76) |
Adjustments to Reconcile Operating (Loss)
to Net Cash (Used) by Operating Activities: |
|
| Depreciation and Amortization |
2,194,360,733.90 |
| Bad Debt Expense |
537,052,710.19 |
| Pension Expense |
502,463,471.00 |
| OPEB Expense |
350,737,051.00 |
| Operating (Loss) and Cash Flow Categories Classification Differences |
7,590,740.35 |
| Changes in Assets and Liabilities: |
|
| (Increase) Decrease in Receivables |
(771,337,797.33) |
| (Increase) Decrease in Due from Other Funds |
(1,082,386.64) |
| (Increase) Decrease in Inventories |
(8,768,720.89) |
| (Increase) Decrease in Prepaid Expenses |
(4,464,908.60) |
| (Increase) Decrease in Notes Receivable |
1,131,256.61 |
| (Increase) Decrease in Loans and Contracts |
(10,503,991.26) |
| (Increase) Decrease in Other Assets |
(14,515,694.23) |
| (Increase) Decrease in Deferred Outflows of Resources – Pensions |
401,837,564.00 |
| (Increase) Decrease in Deferred Outflows of Resources – OPEB |
533,343,738.00 |
| Increase (Decrease) in Payables |
117,166,492.78 |
| Increase (Decrease) in Deposits |
1,348,615.62 |
| Increase (Decrease) in Due to Other Funds |
234,866.17 |
| Increase (Decrease) in Unearned Revenues |
313,992,457.38 |
| Increase (Decrease) in Employees’ Compensable Leave |
18,691,399.49 |
| Increase (Decrease) in Benefits Payable |
(32,688,713.61) |
| Increase (Decrease) in Liabilities to Employees for Defined Benefit Pensions |
(491,748,358.00) |
| Increase (Decrease) in Liabilities to Defined Benefit OPEB |
(610,035,290.00) |
| Increase (Decrease) in Other Liabilities |
18,785,982.20 |
| Increase (Decrease) Upon Hedge Termination |
|
| Increase (Decrease) in Deferred Inflows of Resources – Pensions |
(39,724,160.00) |
| Increase (Decrease) in Deferred Inflows of Resources – OPEB |
412,742,473.00 |
| Increase (Decrease) in Deferred Inflows of Resources – Leases |
|
| Increase (Decrease) in Deferred Inflows of Resources – PPP |
|
| Increase (Decrease) in Asset Retirement Obligations |
|
| Total Adjustments |
3,426,609,531.13 |
| Net Cash (Used) by Operating Activities |
$ (5,579,965,051.63) |
| NON CASH TRANSACTIONS |
Total |
| Donation of Capital Assets |
$ 52,524,319.45 |
| Net Change in Fair Value of Investments |
$ 2,253,514,261.56 |
| Other |
$ 134,592,977.28 |
| Borrowing Under Lease Purchase |
$ 12,867,581.73 |
Important: Enter all amounts in dollars and cents.
