Capital Asset Workshop 

 

System Office 

Sample 

August 2015 

 

AFR Note 2, Balance Sheet, 

Operating Statement and 

Supporting Schedules 

1

2

2015

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3

710 - 17 - 1�

UNAUDITED

SCHEDULE N-2TEXAS A&M UNIVERSITY SYSTEM OFFICES

NOTE 2 - CAPITAL ASSETS FOR THE YEAR ENDED AUGUST 31, 2015

BALANCE9-1-14 ADJUSTMENTS COMPLETED CIP

Non-Depreciable/Non-Amortizable Assets $ $ $ 1,355,862.00 Land and Land Improvements

436,369,652.83 Construction In Progress 230,000.25 Other Tangible Capital Assets

$ $ $ 437,955,515.08 Total Non-Depreciable/Non-Amortizable Assets

Depreciable Assets $ $ $ 1,004,559.04 Furniture and Equipment

9,417,444.09 Vehicles, Boats and Aircraft 58,371.50 Other Capital Assets

$ $ $ 10,480,374.63 Total Depreciable Assets at Historical Cost

Less Accumulated Depreciation for $ $ $ (700,681.34) Furniture and Equipment

(7,501,296.38) Vehicles, Boats and Aircraft (24,731.73) Other Capital Assets

$ $ $ (8,226,709.45) Total Accumulated Depreciation

$ $ $ 2,253,665.18 Depreciable Assets, Net

Amortizable Assets - Intangible $ $ $ 1,424,019.57 Computer Software

$ $ $ 1,424,019.57 Total Intangible Assets at Historical Cost

Less Accumulated Amortization for $ $ $ (1,424,019.57) Computer Software

$ $ $ (1,424,019.57) Total Accumulated Amortization

$ $ $ Amortizable Assets,Net

$ $ $ 440,209,180.26 Capital Assets, Net

4

710 - 17 - 2�

INC-INTERAGENCY DEC-INTERAGENCY BALANCETRANSACTIONS TRANSACTIONS ADDITIONS DELETIONS 8-31-15

$ $ $ $ $ 1,355,862.00 550,888,266.85 455,680,043.23 (341,275,648.28) 114,219.07 230,000.25

$ $ $ $ $ 552,474,129.10 455,680,043.23 (341,275,648.28) 114,219.07

$ $ $ $ $ 10,456,779.09 (150,133.98) 9,602,354.03 9,417,444.09 60,274.70 1,903.20

$ $ $ $ $ 19,934,497.88 (150,133.98) 9,604,257.23

$ $ $ $ $ (2,213,454.50) 114,454.74 (1,627,227.90) (7,782,423.74) (281,127.36) (28,728.63) (3,996.90)

$ $ $ $ $ (10,024,606.87) 114,454.74 (1,912,352.16)

$ $ $ $ $ 9,909,891.01 (35,679.24) 7,691,905.07

$ $ $ $ $ 1,424,019.57

$ $ $ $ $ 1,424,019.57

$ $ $ $ $ (1,424,019.57)

$ $ $ $ $ (1,424,019.57)

$ $ $ $ $

$ $ $ $ $ 562,384,020.11 (35,679.24) 463,371,948.30 (341,275,648.28) 114,219.07

5

6

710 - 18 - 1�

UNAUDITED

SCHEDULE N-2-FN

TEXAS A&M UNIVERSITY SYSTEM OFFICES

NOTE 2 - FOOTNOTE FOR VERIFICATION TO IV-FUND

FOR THE YEAR ENDED AUGUST 31, 2015

N-2 COLUMN

BREAKDOWN

Column 2 - Adjustments

$ Restatement

$ Total Adjustments

Column 3 - Completed CIP

$ Intrafund Transfer In

Intrafund Transfer Out

$ Total Completed CIP

Column 4 - Interagency Transactions-Increase

$ Transfers from Other State Agencies

114,219.07 Transfers from Other Members

$ 114,219.07 Total Interagency Transactions-Increase

Column 5 - Interagency Transactions-Decrease

$ Transfers to Other State Agencies

(341,275,648.28) Transfers to Other Members

$ (341,275,648.28) Total Interagency Transactions-Decrease

Column 6 - Additions

$ 465,284,300.46 Expended for Plant Facilities

Other Non Operating Revenues

Gain/Loss On Disposal of Capital Assets

Capital Contributions

(1,912,352.16) Depreciation/Amortization

$ 463,371,948.30 Total Additions

$ Column 7 - Deletions

(4,754.58) Gain/Loss on Disposal of Capital Assets

(30,924.66) Other Nonoperating [Expenses]

$ (35,679.24) Total Deletions

Accumulated Depreciation/Amortization

$ (10,024,606.87) Accumulated Depreciation [N-2]

(1,424,019.57) Accumulated Amortization [N-2]

$ (11,448,626.44) Total Accumulated Depr/Amort [III-Fund]

7

710 - 1 - 1�

UNAUDITED

EXHIBIT IIITEXAS A&M UNIVERSITY SYSTEM OFFICES

STATEMENT OF NET POSITION FOR THE YEAR ENDED AUGUST 31, 2015

CURRENT PRIORYEAR YEAR

TOTAL TOTAL

Assets and Deferred Outflows Current Assets

$ $ 904,146,406.33 924,726,358.20 Cash & Cash Equivalents [Schedule Three] Investments 107,608.30 1,479,065.95 Derivative Instruments

Restricted 310,427,633.92 365,446,916.75 Cash & Cash Equivalents [Schedule Three] Investments 79,432.33 112,392.93 Legislative Appropriations

Receivables, Net [Note 24] 15,359,184.91 43,468,695.22 Federal Other Intergovernmental 6,831,380.07 6,866,027.31 Interest and Dividends 273,133.33 273,133.33 Gifts 23,035,132.09 27,240,006.11 Self-Insured Health and Dental Student 49,225,905.94 48,512,822.34 Investment Trades 833,179.36 387,178.77 Accounts 1,002,239.50 77,400.00 Other 1,115,194.14 1,914,277.71 Due From Other Agencies 34,033,188.76 80,616,196.81 Due From Other Members 154,136.15 Due From Other Funds 19,283.92 21,278.95 Consumable Inventories Merchandise Inventories Loans and Contracts 29,005,000.00 37,770,000.00 Interfund Receivable [Note 12] 1,004,514.50 Other Current Assets

$ $ 1,376,652,553.55 1,538,911,750.38 Total Current Assets

Non-Current Assets Restricted

$ $ Cash & Cash Equivalents [Schedule Three] 2,328,221.70 1,698,920.57 Assets Held By System Office Investments [Note 3] Loans, Contracts and Other 296,466.67 36,666.67 Gifts Receivable Loans and Contracts 238,633,471.81 251,875,009.26 Assets Held By System Office 3,580,024,727.62 3,670,739,118.49 Investments [Note 3] 821,412,528.29 974,653,632.73 Interfund Receivable [Note 12]

Capital Assets, Non-Depreciable [Note 2] 1,355,862.00 1,355,862.00 Land and Land Improvements 436,369,652.83 550,888,266.85 Construction In Progress 230,000.25 230,000.25 Other Tangible Capital Assets Land Use Rights Other Intangible Capital Assets

Capital Assets, Depreciable [Note 2] Buildings and Building Improvements Infrastructure Facilities and Other Improvements 1,004,559.04 10,456,779.09 Furniture and Equipment 9,417,444.09 9,417,444.09 Vehicles, Boats, and Aircraft 58,371.50 60,274.70 Other Capital Assets

Intangible Capital Assets, Amortized [Note 2] Land Use Rights 1,424,019.57 1,424,019.57 Computer Software Other Intangible Capital Assets (9,650,729.02) (11,448,626.44) Accumulated Depreciation/Amortization Assets Held In Trust Other Non-Current Assets

$ $ 5,082,904,596.35 5,461,387,367.83 Total Non-Current Assets

Deferred Outflows of Resources [Note 28] $ $ 7,700,377.87 Unamortized Loss On Refunding Debt

Government Acquisition 62,533,706.63 Pensions

$ $ 70,234,084.50 Total Deferred Outflows of Resources

$ $ 6,459,557,149.90 7,070,533,202.71 Total Assets and Deferred Outflows

8

710 - 1 - 2�

UNAUDITED

EXHIBIT IIITEXAS A&M UNIVERSITY SYSTEM OFFICES

STATEMENT OF NET POSITION FOR THE YEAR ENDED AUGUST 31, 2015

CURRENT PRIORYEAR YEAR

TOTAL TOTAL

Liabilities and Deferred Inflows Current Liabilities Payables

$ $ 1,834,969.05 3,365,977.74 Accounts 1,826,711.93 2,112,461.98 Payroll 54,412,380.11 56,226,926.47 Investment Trades 25,270,531.97 24,261,101.89 Self-Insured Health and Dental Student 1,526,933.41 1,638,277.45 Other Interfund Payable [Note 12] Due to Other Agencies 154,136.15 Due to Other Funds 197,938,800.46 293,788,062.45 Due to Other Members 4,170,804,094.96 4,178,875,823.10 Funds Held for Investment 1,297,635.01 1,855,292.41 Unearned Revenue 262,427.00 278,692.62 Employees’ Compensable Leave 2,445,000.00 3,017,000.00 Claims and Judgments 4,752,333.34 27,498,333.34 Notes and Loans Payable [Note 5] 148,081,823.37 176,725,720.23 Bonds Payable [Note 6] 1,642,645.52 Capital Lease Obligations 47,844,187.97 54,137,947.34 Liabilities Payable From Restricted Assets 3,487,871.75 3,394,220.85 Funds Held for Others 231,589.87 230,000.00 Other Current Liabilities

$ $ 4,662,171,426.35 4,829,048,483.39 Total Current Liabilities

Non-Current Liabilities $ $ Interfund Payable [Note 12]

1,887,925.08 2,270,421.73 Employees’ Compensable Leave 859,766,188.00 983,874,345.00 Other Post Employment Benefits [Note 11] 352,410,894.44 Pension Liability [Note 9] 6,590,000.00 4,469,000.00 Claims and Judgments 116,667,333.30 135,539,999.96 Notes and Loans Payable [Note 5] 2,697,638,739.25 2,966,841,806.37 Bonds Payable [Note 6] Assets Held In Trust 17,123,803.31 18,630,001.48 Liabilities Payable From Restricted Assets 68,891,978.80 93,019,668.16 Funds Held for Others 4,984,188.35 Capital Lease Obligations 550,000.00 320,000.00 Other Non-Current Liabilities

$ $ 3,769,115,967.74 4,562,360,325.49 Total Non-Current Liabilities

Deferred Inflows of Resources [Note 28] $ $ 107,720,015.87 Pension

$ $ 107,720,015.87 Total Deferred Inflows of Resources

$ $ 8,431,287,394.09 9,499,128,824.75 Total Liabilities and Deferred Inflows

Net Position $ $ (2,231,934,718.66) (2,378,776,224.62) Net Investment In Capital Assets

Restricted for Debt Service (104,811,777.50) (57,608,723.22) Capital Projects 2,170,081.10 1,602,739.17 Education

Endowment and Permanent Funds Nonexpendable 53,238.94 51,544.62 Expendable 362,792,931.93 6,135,042.01 Unrestricted

$ $ (1,971,730,244.19) (2,428,595,622.04) Total Net Position [Exhibit IV]

$ $ 6,459,557,149.90 7,070,533,202.71 Total Liabilities, Deferred Inflows, and Net Position

9

710 - 23 - 3�

UNAUDITED

SCHEDULE IV-FUNDTEXAS A&M UNIVERSITY SYSTEM OFFICES

STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION BY FUND GROUP FOR THE YEAR ENDED AUGUST 31, 2015

CURRENT FUNDS

UNRESTRICTED

EDUCATIONAL LOANAND GENERAL DESIGNATED AUXILIARY TOTAL RESTRICTED FUNDS

Other Revenues and Transfers $ $ $ $ $ $ Capital Contributions

Capital Appropriation Higher Education Fund [A] Additions to Permanent and Term Endowments Special Items Extraordinary Items

Transfers In 433,057,636.08 433,057,636.08 Transfer From Other State Agencies Mandatory Transfers From Other Members 114,251.49 6,743,873.93 6,743,873.93 Nonmandatory Transfers From Other Members Nonmand Trfr From Members/Agencies - Cap Asset 1,765.37 23,386,721.99 23,386,721.99 Transfers From Other Funds 59,846.28 102,590,833.28 101,219,236.21 1,371,597.07 Intrafund Transfer In

Transfers Out Transfer to Other State Agencies Mandatory Transfers to Other Members (628,268.82) (148,873,780.53) (148,873,780.53) Nonmandatory Transfers to Other Members Nonmand Trfr to Members/Agencies - Cap Assets (1,310.00) (158,455,069.85) (91,032,967.67) (67,422,102.18) Transfers to Other Funds (59,846.28) (102,590,833.28) (101,219,236.21) (1,371,597.07) Intrafund Transfer Out 67,422,102.18 67,422,102.18 Legislative Transfers - In Legislative Transfers - Out Legislative Appropriations Lapsed

$ $ $ $ $ $ (513,561.96) 223,281,483.80 223,281,483.80 Total Other Revenues and Transfers

$ $ $ $ $ $ (433,605.93) 88,459,393.46 88,500,096.46 (40,703.00) Change In Net Position

$ $ $ $ $ $ 2,170,081.10 224,334,204.50 224,501,486.77 (167,282.27) Net Position, Beginning of Year (399,201,573.59) (399,201,573.59) Restatement [IV-5-A]

$ $ $ $ $ $ 2,170,081.10 (174,867,369.09) (174,700,086.82) (167,282.27) Net Position, Beginning of Year, Restated

$ $ $ $ $ $ 1,736,475.17 (86,407,975.63) (86,199,990.36) (207,985.27) Net Position, End of Year

$ $ $ $ $ $ (133,736.00) (7,982,846.05) (7,982,846.05) Expended for Plant Facilities Bonds 333,333.34 333,333.34 Notes and Loans

$ $ $ $ $ $ 1,602,739.17 (94,057,488.34) (93,849,503.07) (207,985.27) Net Position As Reported On III-Fund

[A]Analysis of Legislative Revenue $ 2,236,934.00 Original Appropriations

Additional Appropriations 48,801.21 Old Age Survivor’s Insurance Match 13,239.14 Optional Retirement Program 53,297.68 Staff Group Insurance Premium Reimbursement Salary Increase 37,562.15 Teacher Retirement System Unemployment Compensation Insurance Other Additions/Reductions

$ 152,900.18 Subtotal Additional Appropriations

$ Higher Education Fund

$ 2,389,834.18 Total Legislative Revenue

10

710 - 23 - 4�

TOTALS

PLANT FUNDS TOTAL FOR FYENDOWMENT ANNUITY AND

AND LIFE INCOME RENEWALS AND RETIREMENT OF INVESTMENT CURRENT PRIORSIMILAR FUNDS FUNDS UNEXPENDED REPLACEMENTS INDEBTEDNESS IN PLANT YEAR YEAR

$ $ $ $ $ $ $ $

420,498,566.30 433,057,636.08 121,903,470.57 139,258,579.14 138,424,760.24 833,818.90 44,057,299.80 105,440,504.95 98,219,850.22 362,529.31 114,219.07 114,219.07 404,497,263.10 722,574,408.45 691,809,823.74 7,376,097.35 1,897,631,163.64 1,446,865,266.04 138,384,786.52 1,205,829,412.70 387.26

(270,251,127.80) (290,658,653.19) (103,446.95) (100,458,352.62) (40,594,804.27) (231,583,479.04) (341,275,648.28) (341,275,648.28) (404,497,263.10) (722,574,408.45) (559,448,796.11) (4,669,232.49) (1,897,631,163.64) (1,446,865,266.04) (138,384,786.52) (1,205,829,412.70) (387.26) 68,057,426.07 67,422,102.18

$ $ $ $ $ $ $ $ 152,682,155.90 113,358,739.95 (341,161,429.21) 830,131,137.03 (553,477,382.26) (44,901,507.45)

$ $ $ $ $ $ $ $ (27,766,176.70) (57,663,804.26) (343,109,460.61) 739,465,537.99 (553,297,862.21) 11,252,193.04

$ $ $ $ $ $ $ $ (1,943,964,067.49) (1,971,730,244.19) (2,082,406,833.72) (149,527,884.94) (100,218,328.72) 133,918,517.59 (399,201,573.59)

$ $ $ $ $ $ $ $ (1,943,964,067.49) (2,370,931,817.78) (2,082,406,833.72) (149,527,884.94) (100,218,328.72) 133,918,517.59

$ $ $ $ $ $ $ $ (1,971,730,244.19) (2,428,595,622.04) (2,425,516,294.33) 589,937,653.05 (653,516,190.93) 145,170,710.63

$ $ $ $ $ $ $ $ 465,284,300.46 (19,023,920.38) (438,143,798.03) (166,695,577.03) (522,389,413.92) 689,084,990.95 (80,308,639.13) (220,064,333.34) 300,039,639.13

$ $ $ $ $ $ $ $ (1,971,730,244.19) (2,428,595,622.04) (2,207,236,210.03) (171,540,014.59) (102,535,358.88) 145,170,710.63

11

710 - 32 - 1�

UNAUDITED

SCHEDULE N-2SYSTR

TEXAS A&M UNIVERSITY SYSTEM OFFICES

CAPITAL ASSETS-INTRASYSTEM TRANSFERS

FOR THE YEAR ENDED AUGUST 31, 2015

LAND AND LAND CONSTRUCTION IN OTHER TANGIBLE

IMPROVEMENTS PROGRESS CAPITAL ASSETS

Capital Assets Transfers-In

$ $ $ SO

114,219.07 TAMU

TSU

PVAMU

AG RES

AG EXT

TEES

TEEX

TAMUG

TFS

TTI

TAMUCC

TAMIU

TAMUK

WTAMU

TVMDL

TAMUC

TAMUT

HSC

TAMUCT

TAMUSA

SRS

TTC

$ $ $ 114,219.07 Total Transfers-In Capital Assets

Capital Assets Transfers-Out

$ $ $ SO

(264,090,036.79) TAMU

(7,253,956.12) TSU

(29,256,796.62) PVAMU

AG RES

AG EXT

TEES

TEEX

(643,744.20) TAMUG

TFS

TTI

(25,399,040.79) TAMUCC

TAMIU

TAMUK

(595,055.33) WTAMU

TVMDL

(108,480.35) TAMUC

TAMUT

HSC

TAMUCT

(13,928,538.08) TAMUSA

SRS

TTC

$ $ $ (341,275,648.28) Total Transfers-Out Capital Assets

12