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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Universities

Samples
Matrix of Operational Expenses Reported by Function

The matrix of operating expenses reported by function (as shown below) is required if the college or university elects to present operating expenses by NACUBO function instead of by natural classification. A matrix is not required if natural classification is presented on the statement.

 

Lone Star State University
Matrix of Operating Expenses Reported By Function
For the Fiscal Year Ended Aug. 31, 20CY
Operating Expenses Instruction Research Hospitals and Clinics Public Service Academic Support Student Services Institutional Support Operation
and Maintenance
of Plant
Scholarships
and
Fellowships
Auxiliary Enterprises Depreciation
and
Amortization*
Total Expenses
Cost of Goods Sold                   $ 29,377,230.25   $ 29,377,230.25
Salaries and Wages $ 252,010,551.90 $ 62,863,494.36 $ 98,871,176.52 $ 33,919,593.25 $ 24,378,043.33 $ 18,137,269.45 $ 27,535,960.51 $ 11,385,748.96   15,328,993.88   544,430,832.16
Payroll Related Costs 53,453,704.10 13,192,106.35 34,440,370.01 7,462,309.91 5,606,950.25 3,808,826.37 6,057,911.16 2,277,150.19   2,086,886.32   128,386,214.66
Professional Fees and Services   1,255,181.13 6,235,489.21       993,886.93         8,484,557.27
Federal Grant Pass-Through Expense 1,069,283.27 1,359,607.55 281,715.20   1,720,358.33             4,430,964.35
State Grant Pass-Through Expense 500,000.00 400,000.00 100,000.00                 1,000,000.00
Travel 5,340,211.16 2,117,270.36 517,423.07 12,340.11 24,561.03 81,245.06 202,219.43 75,515.25   5,022,945.22   13,393,730.69
Materials and Supplies 10,525,361.34 23,068,303.11 51,232,343.27 19,253,067.64 7,584,008.27 13,366,854.85 24,429,638.46 10,702,739.28   5,906,061.30   166,068,377.52
Communications and Utilities 12,404,576.43 5,757,234.81 5,808,819.10 2,666,845.56 2,520,321.92 2,415,529.55 1,645,073.43 1,707,282.82   1,143,980.82   36,069,664.44
Repairs and Maintenance 1,206,368.51 518,183.02 522,786.76 240,025.44 226,882.37 758,917.50 117,166.66 310,214.47   1,543,889.65   5,444,434.38
Rentals and Leases 498,624.67 12,950.26 1,201,398.75 5,867.02 6,543.46 30,475.72 32,899.70     1,701,483.58   3,490,243.16
Printing and Reproduction 606,365.29     1,831,143.35 369,877.72 110,015.96 32,565.09     68,715.77   3,018,683.18
Depreciation and Amortization*                     $ 26,927,848.61 26,927,848.61
Bad Debt Expense     119,377.26                 119,377.26
Interest               986,799.27   372,907.19   1,359,706.46
Scholarships                 $ 32,958,169.67     32,958,169.67
Claims and Judgments     95,789.16         3,986,558.22   945,605.06   5,027,952.44
Net Change in Pollution Remediation Obligation             2,500.00         2,500.00
Net Change in Pension/OPEB Obligations 265,354.78 149,255.25 276,517.89 84,428.44 63,436.93 43,092.99 68,539.09 25,763.64   23,610.99   1,000,000.00
Other Operating Expenses 37,259,664.15 16,002,208.56 20,106,427.73 14,860,922.02 13,534,588.85 2,122,337.11 4,970,551.34 3,960,717.66   4,912,340.84   117,729,758.26
Total Operating Expenses $ 375,140,065.60 $ 126,695,794.76 $ 219,809,633.93 $ 80,336,542.74 $ 56,035,572.46 $ 40,874,564.56 $ 66,088,911.80 $ 35,418,489.76 $ 32,958,169.67 $ 68,434,650.87 $ 26,927,848.61 $ 1,128,720,244.76

Important: Enter all amounts in dollars and cents.

**Depreciation and Amortization may be allocated to the various functions or shown entirely in the Depreciation and Amortization column.

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