Pre GASB35 Combining Balance Sheet - Prior Year 06
 
  Amount (Dr - Cr)
  General Designated Auxiliary Activities Retirement Insurance Expendable Restricted Student Loan Plant Agency Post Closing Combined
 
Assets      
  Cash and cash equivalents  $(15,343,859)  $ 11,963,505  $   8,217,279  $ 1,356,984  $  (504,284)  $     761,386  $     3,801,530  $ 1,106,035  $ 3,323,832  $   14,682,408
  Accounts  Receivable, net       9,210,941         101,741         468,920         91,086    5,255,057                   -           998,721         22,468                  -       16,148,934
  Inventories         271,268                    -      1,319,058                  -                  -                   -                      -                  -                  -         1,590,326
  Deposits                    -                    -                    -       486,526                  -                   -                      -                  -                  -           486,526
  Prepaid Expenses                    -                    -           36,675                  -                  -                   -             14,760                  -                  -             51,435
  Total Current Assets      (5,861,650)     12,065,246     10,041,932     1,934,596    4,750,773         761,386         4,815,011     1,128,503     3,323,832       32,959,629
  Student Loans Receivable, net                    -                    -                    -                  -                  -    12,754,950                      -                  -                  -       12,754,950
  Investments                    -                    -                    -     6,159,751                  -                   -                      -                  -                  -         6,159,751
  Capital assets, net of depreciation                    -                    -                    -                  -                  -                   -     221,537,171                  -                  -     221,537,171
  Total Non-Current Assets                    -                    -                    -     6,159,751                  -    12,754,950     221,537,171                  -                  -     240,451,872
  Total Assets      (5,861,650)     12,065,246     10,041,932     8,094,347    4,750,773    13,516,336     226,352,182     1,128,503     3,323,832     273,411,501
Liabilities  
  Current Portion of L/T Liabilities                    -                                          -    (2,540,234)                  -                   -        (1,240,290)                  -                  -        (3,780,524)
  Accounts Payable      (1,130,550)        (353,047)        (588,739)      (369,828)      (503,829)           (2,932)        (3,568,592)       (104,362)       (652,299)        (7,274,178)
  Other accrued liabilities      (1,443,770)            (1,050)          (91,696)    (2,706,704)                  -                   -                      -    (1,024,142)    (2,671,533)        (7,938,895)
  Deferred revenue        (275,690)                    -                    -                  -   (2,445,000)                   -                      -                  -                  -        (2,720,690)
  Total Current Liabilities      (2,850,010)        (354,097)        (680,435)    (5,616,766)   (2,948,829)           (2,932)        (4,808,882)    (1,128,504)    (3,323,832)      (21,714,287)
  Accrued Health & Liability Claims                    -                    -                    -    (1,377,153)                  -                   -                      -                  -                  -        (1,377,153)
  Notes and Bonds Payable                    -                    -                    -                  -                  -                   -      (48,158,795)                  -                  -      (48,158,795)
  Capital Lease Obligations                    -                    -                    -                  -                  -                   -          (118,871)                  -                  -          (118,871)
  Funds Held for Others        (707,050)                    -                    -                  -                  -                   -                      -                  -                  -          (707,050)
  Total Non-Current Liabilities        (707,050)                    -                    -    (1,377,153)                  -                   -      (48,277,666)                  -                  -      (50,361,869)
  Total Liabilities      (3,557,060)        (354,097)        (680,435)    (6,993,919)   (2,948,829)           (2,932)      (53,086,548)    (1,128,504)    (3,323,832)      (72,076,156)
     
  Net (increase) decrease in Net Assets        (631,914)         289,620     (1,882,348)     1,012,136         53,061          (47,316)         4,144,501                  -                  -         2,937,740
  Net (Assets) Deficit, July 1     10,050,624    (12,000,768)     (7,479,190)    (2,112,565)   (1,855,003)   (13,466,088)    (177,410,134)                  -                  -    (204,273,124)
  Prior Period Adjustments                    -                    -                    -                  -                  -                   -                      -                  -                  -                      -
  Total Net (Assets) Deficits  $   9,418,710  $(11,711,148)  $  (9,361,538)  $(1,100,429)  $(1,801,942)  $(13,513,404)  $(173,265,633)  $              -  $              -  $(201,335,384)