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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Total
CASH FLOWS FROM OPERATING ACTIVITIES
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 a Defined Benefit Pension Plan 129,634,954.00
Proceeds from a Defined Benefit OPEB Plan 336,050,921.00
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 Pension Benefits to Plan Members (129,634,954.00)
Payments for OPEB Benefits to Plan Members (336,050,921.00)
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
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
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 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 (4,000,454,698.82)
Payments for Capital Leases (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)
  Total
CASH FLOWS FROM INVESTING ACTIVITIES
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
  Total
RECONCILIATION OF OPERATING (LOSS) TO NET CASH (USED) BY OPERATING ACTIVITIES  
Operating (Loss) $ (9,035,605,971.22)
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) in Deferred Inflows of Resources – Pensions (39,724,160.00)
  Increase (Decrease) in Deferred Inflows of Resources – OPEB 412,742,473.00
    Total Adjustments 3,455,640,919.59
Net Cash (Used) by Operating Activities $ (5,579,965,051.63)
 
Non Cash Transactions  
  Donation of Capital Assets $ 52,524,319.45
  Net Change in Fair Value of Investments $ 2,253,514,261.56
  Borrowing Under Capital Lease Purchase $ 12,867,581.73
  Other $ 134,592,977.28

Important: Enter all amounts in dollars and cents.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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