Schedule B-8

UNIVERSITY OF NORTH TEXAS

Schedule B-8

SCHEDULE OF UNEXPENDED PLANT FUNDS

For the Year Ended August 31, 1999

UNAUDITED

SOURCE

FUND

FUND

OF FUNDS

ACCT

BALANCES

INVESTMENT

TRANSFERS IN/(-)OUT

EXPENDITURES

BALANCES

PROJECT

CODE

NUMBER

9-1-98

RECEIPTS

INCOME

INTER-FUND

INTRA-FUND

CAPITALIZED

NON-CAPITALIZED

8-31-99

$

$

$

$

$

$

$

$

Allocated Balances:

Chapel Fund

5a

80900

19,761.60

1,141.46

20,903.06

Unallocated Construction Costs

3a

82000

67,308.71

-71,126.42

138,435.13

Music & Fine Arts Education Building

3a

82600

931,259.72

2,710,219.89

-1,867,118.66

88,158.49

Music & Fine Arts Education Building-Sound Equip

3a

82610

182,689.00

127,497.52

45,764.03

9,427.45

Music & Fine Arts Education Building-Furniture

3a

82620

312,700.00

8,234.38

302,527.95

1,937.67

Gateway Center

10a

82720

0.00

17,500,000.00

11,115.00

14,210.00

17,474,675.00

Purchase of Property

8a

84070

544,321.98

1,680.00

500,000.00

609,978.11

436,023.87

Environmental Education, Science & Technology Bldg

8a

84548

385,154.94

386,000.00

434,528.53

290,419.89

46,206.52

Advanced Learning & Student Service Center

8a

84550

73,687.20

5,585.70

68,101.50

Gateway Center

8a

84574

404.42

1,100,000.00

140,700.00

26,750.00

932,954.42

Dept of Computer Sciences Equipment

2a

85058

502.16

502.16

GAB Special Equip-Computer Center

2a

85069

95,752.36

95,752.36

Science Research Bldg-Equipment

2a

85115

6,724.20

6,724.20

Performing Arts Hall

5a

82,726.55

4,524.78

26,146.00

53,329.69

7,775.64

Sub-Total Allocated to Projects

2,702,992.84

1,680.00

5,666.24

1,986,000.00

17,500,000.00

4,068,419.43

-1,199,657.82

19,327,577.47

Unallocated Balances:

General Funds

6a

697-08000

257,408.89

19,000.55

-276,409.44

-

Fee Revenue Bonds

3a

697-08100

60,303.81

-64,355.15

(4,051.34)

(0.00)

HEAF Bonds

7a

697-08300

20,366.27

7,368.34

1,106.89

-28,841.50

-

Constitutional Tax Bonds

2a

697-08500

425,702.64

26,450.28

-452,152.92

-

Fee Revenue Bonds

3a

697-08600

1,707,410.90

58,713.27

-1,766,124.17

-

Revenue Financing System Bonds

10a

697-08770

109,186.18

23,040,000.00

174,136.80

-3,396,955.37

-17,500,000.00

2,426,367.61

Sub-Total Unallocated

2,580,378.69

23,047,368.34

279,407.79

-5,984,838.55

-17,500,000.00

-

(4,051.34)

2,426,367.61

0.00

TOTAL UNEXPENDED PLANT FUNDS

5,283,371.53

23,049,048.34

285,074.03

-3,998,838.55

0.00

4,068,419.43

-1,203,709.16

21,753,945.08

Less: Unexpended Plant Portion of Bonds Payable

20,139,001.35

Fund Balance

1,614,943.73

Recapitulation:

Constitutional Ad Valorem Tax Proceeds

2a

528,681.36

0.00

26,450.28

-452,152.92

0.00

0.00

0.00

102,978.72

Fee Revenue Bonds

3a

3,261,672.14

0.00

58,713.27

-1,830,479.32

0.00

2,845,951.79

-1,594,004.44

0.00

Gifts

5a

102,488.15

0.00

5,666.24

0.00

0.00

26,146.00

53,329.69

28,678.70

General Funds

6a

257,408.89

0.00

19,000.55

-276,409.44

0.00

0.00

0.00

0.00

HEAF Bonds

7a

20,366.27

7,368.34

1,106.89

-28,841.50

0.00

0.00

0.00

0.00

State Appropriations

8a

1,003,568.54

1,680.00

0.00

1,986,000.00

0.00

1,185,206.64

322,755.59

1,483,286.31

Revenue Financing System Bonds

10a

109,186.18

23,040,000.00

174,136.80

-3,396,955.37

0.00

11,115.00

14,210.00

0.00

TOTAL UNEXPENDED PLANT FUNDS

5,283,371.53

23,049,048.34

285,074.03

-3,998,838.55

0.00

4,068,419.43

-1,203,709.16

1,614,943.73

FY 98 AFR Adjustments for Fair Value

of Investments

32,289.04

32,289.04

FY 99 Net Inc./-Dec. in Fair Value of Invst.

-158,449.97

-158,449.97

ADJUSTED UNEXPENDED PLANT FUNDS

5,315,660.57

23,049,048.34

126,624.06

-3,998,838.55

0.00

4,068,419.43

-1,203,709.16

1,488,782.80

(Exh. B)

Transfers:

(Exh. B)

From: E & G HEAF

500,000.00

To: Renewal & Replacement

-3,395,592.66

Sinking Fund

-1,103,245.89

Total Transfers

-3,998,838.55