Pre GASB35 Combining Balance Sheet - Prior Year 04
 
  Amount (Dr - Cr)
  General Designated Auxiliary Activities Retirement Insurance Expendable Restricted Student Loan Plant Agency Combined
 
Assets      
  Cash and cash equivalents  $(16,168,781)  $ 11,420,727  $ 6,770,296  $ 8,229,029  $  (497,845)  $  1,655,563  $   30,933,651  $ 1,140,535  $   43,483,175
  Accounts  Receivable, net       8,723,240         456,448       502,377         62,672    4,326,687                   -         2,114,528         77,826       16,263,777
  Inventories         216,346                    -    1,017,991                  -                  -                   -                      -                  -         1,234,337
  Deposits                    -                    -                  -       388,850                  -                   -                      -                  -           388,850
  Prepaid Expenses                    -                    -         39,679                  -                  -                   -             14,760                  -             54,439
  Total Current Assets      (7,229,194)     11,877,175    8,330,343     8,680,550    3,828,842      1,655,563       33,062,938     1,218,361       61,424,577
  Student Loans Receivable, net                    -                    -                  -                  -                  -    11,554,193                      -                  -       11,554,193
  Investments                    -                    -                  -                  -                  -                   -                      -                  -                      -
  Capital assets, net of depreciation                    -                    -                  -                  -                  -                   -     191,697,619                  -     191,697,619
  Total Non-Current Assets                    -                    -                  -                  -                  -    11,554,193     191,697,619                  -     203,251,812
  Total Assets      (7,229,194)     11,877,175    8,330,343     8,680,550    3,828,842    13,209,756     224,760,557     1,218,361     264,676,389
Liabilities  
  Current Portion of L/T Liabilities                    -                                        -    (2,398,444)                  -                   -          (575,259)                  -        (2,973,703)
  Accounts Payable        (864,161)        (271,377)      (479,989)      (591,463)      (319,390)           (3,004)        (6,057,431)        (15,724)        (8,602,539)
  Other accrued liabilities      (2,840,834)                    -        (76,957)    (2,782,720)                  -                   -                      -    (1,202,636)        (6,903,148)
  Deferred revenue        (364,343)                    -                  -                  -   (2,124,877)                   -                      -                  -        (2,489,220)
  Total Current Liabilities      (4,069,338)        (271,377)      (556,946)    (5,772,626)   (2,444,267)           (3,004)        (6,632,690)    (1,218,361)      (20,968,610)
  Accrued Health & Liability Claims                    -                    -                  -    (1,684,342)                  -                   -                      -                  -        (1,684,342)
  Notes and Bonds Payable                    -                    -                  -                  -                  -                   -      (49,571,502)                  -      (49,571,502)
  Capital Lease Obligations                    -                    -                  -                  -                  -                   -          (876,528)                  -          (876,528)
  Funds Held for Others        (586,450)                    -                  -                  -                  -                   -                      -                  -          (586,450)
  Total Non-Current Liabilities        (586,450)                    -                  -    (1,684,342)                  -                   -      (50,448,030)                  -      (52,718,822)
  Total Liabilities      (4,655,788)        (271,377)      (556,946)    (7,456,968)   (2,444,267)           (3,004)      (57,080,720)    (1,218,361)      (73,687,432)
     
  Net (increase) decrease in Net Assets       2,460,654      (3,120,757)   (2,376,462)        (25,753)    1,512,403        (359,747)        (7,495,333)                  -        (9,404,995)
  Net (Assets) Deficit, July 1       9,424,328      (8,485,041)   (5,396,934)    (1,197,829)   (2,896,978)   (12,847,004)    (160,184,504)                  -    (181,583,962)
  Prior Period Adjustments                    -                    -                  -                  -                  -                   -                      -                  -                      -
  Total Net (Assets) Deficits  $ 11,884,982  $(11,605,798)  $(7,773,397)  $(1,223,582)  $(1,384,575)  $(13,206,751)  $(167,679,837)  $              -  $(190,988,957)