EXHIBIT A |
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UNIVERSITY OF NORTH TEXAS |
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BALANCE SHEET |
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August 31, 1999 |
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(With Comparative Totals August 31, 1998) |
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UNAUDITED |
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C U R R E N T F U N D S |
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U N R E S T R I C T E D F U N D S |
P L A N T F U N D S |
TOTALS |
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AUXILIARY |
ENDOWMENT& |
RENEWALS AND |
RETIREMENT OF |
INVESTMENT |
AGENCY |
(MEMORANDUM) |
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GENERAL |
DESIGNATED |
ENTERPRISES |
TOTAL |
RESTRICTED |
LOAN FUNDS |
SIMILAR FUNDS |
UNEXPENDED |
REPLACEMENTS |
INDEBTEDNESS |
IN PLANT |
FUNDS |
1999 |
1998 |
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$ |
$ |
$ |
$ |
$ |
$ |
$ |
$ |
$ |
$ |
$ |
$ |
$ |
$ |
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ASSETS |
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Cash & Temporary Investments |
19,728,082.25 |
26,010,798.57 |
22,330,438.46 |
68,069,319.28 |
9,949,034.40 |
3,125,509.12 |
8,421,121.16 |
20,291,100.84 |
4,036,922.35 |
14,429,151.54 |
13,386,979.85 |
141,709,138.54 |
106,520,114.11 |
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Bal in State Appropriations |
13,998,487.49 |
13,998,487.49 |
1,483,286.31 |
10,751,993.38 |
26,233,767.18 |
21,388,424.49 |
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Accounts Receivable (net of allowance |
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for doubtful accts of $35,399.75 |
6,394,488.07 |
133,043.02 |
-1,154.42 |
6,526,376.67 |
1,246,774.83 |
515,007.00 |
647,366.00 |
5,910.77 |
8,941,435.27 |
10,517,104.29 |
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& $38,763.07, respectively) |
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Due from Other Funds |
0.00 |
3,559,793.58 |
3,559,793.58 |
8,195,562.68 |
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Due from Other State Agencies |
1,900.00 |
1,900.00 |
398,069.65 |
399,969.65 |
5,700.00 |
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Investments |
0.00 |
13,017.84 |
13,017.84 |
10,981.25 |
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Accrued Interest Receivable |
1,072,507.32 |
1,072,507.32 |
121,988.95 |
1,194,496.27 |
864,237.11 |
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Prepaid Expenses |
33,075.00 |
15,674.49 |
48,749.49 |
48,749.49 |
146,789.03 |
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Deferred Charges |
0.00 |
0.00 |
0.00 |
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Federal Receivables |
0.00 |
2,264,785.55 |
2,264,785.55 |
4,918,974.53 |
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Deposits |
0.00 |
1,000.00 |
1,000.00 |
1,000.00 |
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Notes Receivables (net of allowance |
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for doubtful accts of $144,022.20 |
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& $165,680, respectively) |
305,231.39 |
2,966.94 |
308,198.33 |
2,621,199.67 |
2,929,398.00 |
2,845,301.03 |
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Consumable Inventories |
1,963,167.62 |
991,133.17 |
2,954,300.79 |
2,954,300.79 |
3,128,720.09 |
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Inventories, at Cost |
312,195.40 |
312,195.40 |
413.00 |
312,608.40 |
280,021.22 |
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Work in Process |
0.00 |
0.00 |
0.00 |
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Land |
0.00 |
14,286,871.11 |
14,286,871.11 |
13,676,893.00 |
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Buildings |
0.00 |
176,012,083.30 |
176,012,083.30 |
175,675,281.97 |
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Improvements Other than Bldgs. |
0.00 |
15,798,354.50 |
15,798,354.50 |
15,481,898.25 |
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Equipment |
0.00 |
73,414,483.92 |
73,414,483.92 |
69,310,232.94 |
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Library Books |
0.00 |
42,498,994.00 |
42,498,994.00 |
39,246,893.00 |
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Construction in Progress |
0.00 |
45,829,438.20 |
45,829,438.20 |
38,044,699.61 |
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TOTAL ASSETS |
43,496,939.14 |
27,150,649.25 |
22,644,446.38 |
93,292,034.77 |
13,859,077.43 |
5,869,697.74 |
8,421,121.16 |
21,774,387.15 |
15,303,922.73 |
18,636,311.12 |
367,840,225.03 |
13,405,908.46 |
558,402,685.59 |
510,258,828.60 |
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LIABILITIES AND FUND BALANCES |
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Liabilities: |
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Accounts Payable |
9,189,384.26 |
1,289,548.68 |
1,478,396.70 |
11,957,329.64 |
1,205,702.19 |
146,603.00 |
695,090.63 |
17,789.67 |
14,022,515.13 |
13,817,910.20 |
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Deposits Payable |
581,281.81 |
688,048.49 |
1,269,330.30 |
1,269,330.30 |
1,185,056.08 |
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Due to Other Funds |
0.00 |
3,559,793.58 |
3,559,793.58 |
8,195,562.68 |
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Deferred Revenues |
10,978,365.01 |
2,200,723.80 |
8,414,236.68 |
21,593,325.49 |
647,366.00 |
22,240,691.49 |
21,380,653.34 |
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Accrued Compensable Absences Payable |
2,877,407.24 |
99,347.23 |
517,373.30 |
3,494,127.77 |
5,534.42 |
3,499,662.19 |
3,333,806.14 |
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Revenue Bonds Payable |
0.00 |
20,139,001.35 |
39,395,998.65 |
59,535,000.00 |
40,355,000.00 |
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Less Deferred Interest |
0.00 |
-1,441,762.81 |
-1,441,762.81 |
-2,043,470.61 |
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Bond Interest Payable |
0.00 |
4,579,598.08 |
4,579,598.08 |
3,999,482.37 |
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Lease-Purchases Payable |
0.00 |
135,833.23 |
135,833.23 |
236,028.25 |
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Funds Held in Custody /Others |
0.00 |
13,388,118.79 |
13,388,118.79 |
9,602,147.80 |
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Total Liabilities |
23,626,438.32 |
3,589,619.71 |
11,098,055.17 |
38,314,113.20 |
4,771,030.19 |
0.00 |
0.00 |
20,285,604.35 |
695,090.63 |
5,226,964.08 |
38,090,069.07 |
13,405,908.46 |
120,788,779.98 |
100,062,176.25 |
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Fund Balances: |
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Unrestricted |
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Reserved |
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Encumbrances |
2,050,112.00 |
1,941,046.65 |
773,362.67 |
4,764,521.32 |
4,764,521.32 |
4,674,846.15 |
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Reserve for Working Funds |
2,095.00 |
84,030.00 |
86,125.00 |
86,125.00 |
84,622.68 |
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Reserve for Goods for Resale Inventory |
312,195.40 |
312,195.40 |
312,195.40 |
278,866.22 |
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Reserve for Consumable Supplies Inventory |
684,149.58 |
684,149.58 |
684,149.58 |
682,924.98 |
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State Appns to be Lapsed |
0.00 |
0.00 |
0.00 |
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Reserve for Consumable Supplies Inventory |
2,296,439.21 |
2,296,439.21 |
2,296,439.21 |
2,471,990.11 |
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Reserve for Prepaid Expenses |
0.00 |
0.00 |
0.00 |
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TUCA Reserve |
779,876.24 |
779,876.24 |
779,876.24 |
664,261.80 |
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HEAF Funds |
6,776,332.94 |
6,776,332.94 |
6,776,332.94 |
5,657,658.71 |
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Unreserved |
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Allocated |
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Future Operating Budget |
7,935,643.83 |
2,379,710.54 |
10,315,354.37 |
10,315,354.37 |
9,829,513.44 |
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Student Service Fees |
608,407.10 |
608,407.10 |
608,407.10 |
507,088.96 |
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Restricted Parking Fees |
147,544.49 |
147,544.49 |
147,544.49 |
44,397.61 |
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Student ID Card Fees |
692,635.28 |
692,635.28 |
692,635.28 |
642,335.40 |
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Returned Checks |
111,157.78 |
111,157.78 |
111,157.78 |
97,628.42 |
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Student Health Center |
377,233.47 |
377,233.47 |
377,233.47 |
354,693.37 |
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Union Food Court Fees |
283,926.53 |
283,926.53 |
283,926.53 |
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Student Union Fees |
548,626.79 |
548,626.79 |
548,626.79 |
821,532.60 |
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Building Reserve |
1,872,828.95 |
1,872,828.95 |
1,872,828.95 |
0.00 |
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Service Dept Operating Funds |
826,816.52 |
826,816.52 |
826,816.52 |
828,923.35 |
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Student Loan Programs |
0.00 |
0.00 |
44,815.79 |
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TAMS Reserve |
705,007.92 |
705,007.92 |
705,007.92 |
461,356.86 |
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TPEG Funds |
329,755.48 |
329,755.48 |
329,755.48 |
158,756.68 |
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Scholarship Funds |
718,833.08 |
718,833.08 |
718,833.08 |
503,404.40 |
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Course Fees/Special Svc Fees |
3,596,222.87 |
3,596,222.87 |
3,596,222.87 |
2,519,537.02 |
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Reserve for Equip Replacement |
1,211,342.56 |
1,211,342.56 |
1,211,342.56 |
1,062,766.70 |
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Computer Services Fees |
416,010.71 |
416,010.71 |
416,010.71 |
435,392.07 |
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Overhead Allocated to Research |
380,851.95 |
380,851.95 |
380,851.95 |
339,299.99 |
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Construction Projects |
0.00 |
1,452,642.49 |
12,349,808.47 |
13,802,450.96 |
7,410,078.77 |
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Unrealized Increase in FV of Inv. |
-14,843.68 |
-178,002.88 |
-156,904.41 |
-349,750.97 |
-59,437.56 |
-3,232.53 |
2,932,095.46 |
-126,160.93 |
36,989.20 |
-46,337.89 |
2,384,164.78 |
2,486,175.76 |
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Unallocated |
10,594,129.84 |
5,891,347.16 |
16,485,477.00 |
0.00 |
10,975,953.87 |
27,461,430.87 |
25,904,051.19 |
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Restricted |
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Restricted - Encumbered |
0.00 |
1,516,415.12 |
37,452.69 |
2,222,028.44 |
3,775,896.25 |
5,371,657.51 |
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Restricted - Other |
0.00 |
7,631,069.68 |
3,699,272.55 |
124,848.55 |
5.99 |
2,479,731.06 |
13,934,927.83 |
15,421,025.77 |
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US Govrnmnt Grants Refundable |
0.00 |
2,173,657.72 |
2,173,657.72 |
2,151,266.58 |
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Endowment |
0.00 |
2,593,975.59 |
2,593,975.59 |
2,602,606.20 |
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Quasi-Endowments-Restricted |
0.00 |
1,245,384.83 |
1,245,384.83 |
1,214,645.18 |
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Quasi-Endowments-Unrestricted |
0.00 |
1,649,665.28 |
1,649,665.28 |
1,580,190.95 |
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Net Invested in Plant |
0.00 |
329,750,155.96 |
329,750,155.96 |
312,888,341.13 |
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Total Fund Balances (Exh. B) |
19,870,500.82 |
23,561,029.54 |
11,546,391.21 |
54,977,921.57 |
9,088,047.24 |
5,869,697.74 |
8,421,121.16 |
1,488,782.80 |
14,608,832.10 |
13,409,347.04 |
329,750,155.96 |
0.00 |
437,613,905.61 |
410,196,652.35 |
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