Beruflich Dokumente
Kultur Dokumente
Michelle Korte
CSU, Chico
mkorte@csuchico.edu
Patti Salomon
CSU, Chico
psalomon@csuchico.edu
SOCF Layout
GASB Statement 9, 16
Operating activities generally result from
providing services and producing and delivering
goods, and include all transactions and other
events that are not defined as capital and related
financing, noncapital financing, or investing
activities. Cash flows from operating activities
generally are the cash effects of transactions and
other events that enter into the determination of
operating income.
University
Cash flows from operating activities:
Tuition and fees
Federal grants and contracts
State and local grants and contracts
Nongovernmental grants and contracts
Payments to suppliers
Payments to employees
Payments to students
Sales and services of auxiliary enterprises
Sales and services of educational activities
Other receipts
Net cash (used in) provided by operating activities
33,471,718
15,791,185
2,654,375
0
(24,699,045)
(115,285,295)
(20,407,549)
6,571,230
480,055
254,921
(101,168,405)
GASB Statement 9, 20
Noncapital financing activities include borrowing
money for purposes other than to acquire, construct,
or improve capital assets and repaying those
amounts borrowed, including interest. This
category includes proceeds from all borrowings
(such as revenue anticipation notes) not clearly
attributable to acquisition, construction, or
improvement of capital assets, regardless of the
form of the borrowing. Also included are certain
other interfund and intergovernmental receipts and
payments.
University
Cash flows from noncapital financing activities:
State appropriations
Gifts and grants received for other than capital purposes
Federal loan program receipts
Federal loan program disbursements
Monies received on behalf of others
Monies disbursed on behalf of others
Other
Net cash provided by noncapital
financing activities
108,538,455
1,911,818
37,024,562
(36,881,401)
4,654,240
(4,471,187)
(1,223,616)
109,552,871
GASB Statement 9, 23
Capital and related financing activities include (a)
acquiring and disposing of capital assets used in
providing services or producing goods, (b)
borrowing money for acquiring, constructing, or
improving capital assets and repaying the amounts
borrowed, including interest, and (c) paying for
capital assets obtained from vendors on credit.
(CAPITAL and
University
Cash flows from capital and related financing activities:
Proceeds from capital debt
State appropriations
Capital grants and gifts
Proceeds from sale of capital assets
Acquisition of capital assets
Principal paid on capital debt and leases
Interest paid on capital debt and leases
Net cash used in capital and related
financing activities
0
10,251,998
0
174
(13,861,769)
(1,624,313)
(680,878)
(5,914,788)
GASB Statement 9, 26
Investing activities include making and collecting
loans (except program loans, as discussed in
paragraph 19) and acquiring and disposing of debt
or equity instruments.
(INVESTING
Activities Section)
University
Cash flows from investing activities:
Proceeds from sales and maturities of investments
Investment income
Purchase of investments
16,549,510
78,283
(19,255,380)
(2,627,587)
University
Reconciliation of net operating (loss) income to net cash
(used in) provided by operating activities:
Operating (loss) income
Adjustments to reconcile net operating (loss) income to net cash
(used in) provided by operating activities:
Depreciation and amortization expense
Change in assets and liabilities:
Accounts receivable, net
Prepaid expenses and other assets
Accounts payable
Accrued salaries and benefits
Accrued compensated absences
Deferred revenue
Self insurance claims liability
Depository accounts
Other liabilities
Net cash (used in) provided by operating activities
(111,013,205)
8,672,570
935,357
(293,470)
1,258,370
557,831
(37,853)
(399,262)
(895,000)
0
46,257
(101,168,405)
(Supplemental
schedule of noncash transactions section)
50,000
200,000
1.
2.
3.
4.
5.
6.
7.
Increase
Decrease
Assets
Liabilities
(-)
Decrease to cash
Increase to cash
(-)
Increase to cash
Decrease to cash
Lots of chocolate
Daily devotions to the Cash Flow Tiki Goddess
Lots of chocolate
ProvIDE the Cash Flow Statement preparer a
protected cash flow conducive environment:
LOTS OF DESK space without ANY interruptions for as long as he/she
needs! Note DO NOT ASK IF THE STATEMENT IS IN BALANCE!
Lots of chocolate
Presenters:
Michelle Korte
CSU, Chico
mkorte@csuchico.edu
Patti Salomon
CSU, Chico
psalomon@csuchico.edu