Pre GASB35 Combining Balance Sheet - Prior Year 05
 
  Amount (Dr - Cr)
  General Designated Auxiliary Activities Retirement Insurance Expendable Restricted Student Loan Plant Agency Combined
 
Assets      
  Cash and cash equivalents  $(14,371,965)  $ 12,154,843  $   6,596,882  $ 4,401,704  $  (155,530)  $     850,747  $   12,385,527  $ 1,296,512  $   23,158,720
  Accounts  Receivable, net       8,822,324           44,789         520,396         77,571    4,374,831                   -         1,253,179        148,248       15,241,338
  Inventories         273,664                    -         973,446                  -                  -                   -                      -                  -         1,247,110
  Deposits                    -                    -                    -       444,000                  -                   -                      -                  -           444,000
  Prepaid Expenses                    -                    -           40,760                  -                  -                   -             14,760                  -             55,520
  Total Current Assets      (5,275,977)     12,199,632      8,131,484     4,923,275    4,219,301         850,747       13,653,466     1,444,760       40,146,688
  Student Loans Receivable, net                    -                    -                    -                  -                  -    12,618,276                      -                  -       12,618,276
  Investments                    -                    -                    -     4,318,134                  -                   -                      -                  -         4,318,134
  Capital assets, net of depreciation                    -                    -                    -                  -                  -                   -     218,847,998                  -     218,847,998
  Total Non-Current Assets                    -                    -                    -     4,318,134                  -    12,618,276     218,847,998                  -     235,784,408
  Total Assets      (5,275,977)     12,199,632      8,131,484     9,241,409    4,219,301    13,469,023     232,501,464     1,444,760     275,931,096
Liabilities  
  Current Portion of L/T Liabilities                    -                                          -    (2,232,655)                  -           (2,935)          (640,235)                  -        (2,875,825)
  Accounts Payable        (726,747)        (198,615)        (599,502)      (706,844)      (387,097)                   -        (4,816,627)        (13,029)        (7,448,461)
  Other accrued liabilities      (3,106,385)               (250)          (52,793)    (2,506,354)                  -                   -                      -    (1,431,731)        (7,097,513)
  Deferred revenue        (307,525)                    -                    -                  -   (1,977,201)                   -                      -                  -        (2,284,726)
  Total Current Liabilities      (4,140,657)        (198,865)        (652,295)    (5,445,853)   (2,364,298)           (2,935)        (5,456,862)    (1,444,760)      (19,706,525)
  Accrued Health & Liability Claims                    -                    -                    -    (1,682,991)                  -                   -                      -                  -        (1,682,991)
  Notes and Bonds Payable                    -                    -                    -                  -                  -                   -      (49,147,649)                  -      (49,147,649)
  Capital Lease Obligations                    -                    -                    -                  -                  -                   -          (486,819)                  -          (486,819)
  Funds Held for Others        (634,050)                    -                    -                  -                  -                   -                      -                  -          (634,050)
  Total Non-Current Liabilities        (634,050)                    -                    -    (1,682,991)                  -                   -      (49,634,468)                  -      (51,951,509)
  Total Liabilities      (4,774,707)        (198,865)        (652,295)    (7,128,844)   (2,364,298)           (2,935)      (55,091,330)    (1,444,760)      (71,658,034)
     
  Net (increase) decrease in Net Assets      (1,834,299)        (394,970)         294,207      (888,983)      (470,429)        (259,337)        (9,730,298)                  -      (13,284,109)
  Net (Assets) Deficit, July 1     11,884,982    (11,605,798)     (7,773,397)    (1,223,582)   (1,384,575)   (13,206,751)    (167,679,837)                  -    (190,988,958)
  Prior Period Adjustments                    -                    -                    -                  -                  -                   -                      -                  -                      -
  Total Net (Assets) Deficits  $ 10,050,683  $(12,000,768)  $  (7,479,190)  $(2,112,565)  $(1,855,004)  $(13,466,088)  $(177,410,135)  $              -  $(204,273,067)