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Gaap Definition Consolidate Financial Statements

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					June 23, 2010


To All College and University Contacts:

Attached to the e-mail message, which contains this cover letter, you will find the State of Ohio’s
College and University Financial Reporting Package (Reporting Package), as of and for the fiscal
year ending June 30, 2010. The excel file includes:
           The Statement of Net Assets (previously known as A.xls),
           The Statement of Revenues, Expenses and Changes in Net Assets (previously
            known as B.xls)
       Instructions for completing the two statements above, and
      Supplemental Information Package-Schedules A through Q , including General
           Instructions for completing the schedules on the Schedule Instruction tab of this
           excel workbook.

You may also access and download the above Reporting Package components by visiting
the OBM website at: http://obm.ohio.gov/SectionPages/FinancialReporting/GAAP/

Please use this document for your fiscal year 2010 submission. Please return this in the Excel
format provided.

NEW GASB REPORTING REQUIREMENTS FOR FISCAL YEAR 2010
In connection with the issuance of your audited financial report and the FY10 supplemental
information requests, the provisions of the following Governmental Accounting Standards Board
(GASB) Statements must be implemented, if applicable, as of and for the fiscal year ending June 30,
2010:
       GASB Statement No. 51 (GASB 51), Accounting and Financial Reporting for Intangible
        Assets;
       GASB Statement No. 53 (GASB 53), Accounting and Financial Reporting for Derivative
        Instruments; and
       GASB Statement No. 58 (GASB 58), Accounting and Financial Reporting for Chapter 9
        Bankruptcies .

Please refer to the GASB’s published pronouncements and implementation guides for guidance on
implementation of these standards.




Office of Budget & Management | 30 East Broad Street, 34th Floor | Columbus, Ohio 43215-
3457
Financial Reporting Package-FY 2010
Page 2

TIMING OF IMPLEMENTATION OF OTHER RELEASED GASB STATEMENTS
The provisions of the following GASB Statements must be implemented, as of and for the fiscal year
ending June 30, 2011:
       GASB Statement No. 54 (GASB 54), Fund Balance Reporting and Governmental
        Fund Type Definitions.

The provisions of the following GASB Statements must be implemented, as of and for the fiscal year
ending June 30, 2012:
       GASB Statement No. 57 (GASB 57), OPEB Measurements by Agent Employers and
        Agent Multiple-Employer Plans.

Please refer to the GASB’s published pronouncements and implementation guides for guidance on
implementation of these standards.

SUBMISSION OF FINAL REPORTING PACKAGE TO OBM BY OCTOBER 15
Please complete the enclosed package and send it along with a copy of your college’s audited
fiscal year 2010 financial report by e-mail to amy.hall@obm.state.oh.us no later than Friday,
October 15, 2010. Please return this in the Excel format provided.

Also, please submit the auditor’s ―Independent Accountants’ Report‖ issued on the Reporting
Package by e-mail to DLLiddil@auditor.state.oh.us at the State Region of the Office of the
Auditor of State, or to the following address, no later than October 15, 2010.
                  Auditor of State’s Office
                                            th
                  88 East Broad Street, 10 Floor
                  Columbus, Ohio 43215
                  Attention: Deborah Liddil, Assistant Chief Auditor

The Auditor of State’s Office also requests that you submit the Independent Auditor’s Report on the
college’s financial statements and the report on compliance and internal controls over financial
reporting by October 15. This submission will be in addition to what you send to OBM. If you or your
auditor opts to forward your college’s audit reports to the Auditor’s Office in electronic form by
e-mail, these reports must contain your auditor’s authorized digital signature. Please call
Deborah Liddil at (614) 466-4514 if you have any further questions about the Auditor of State’s filing
requirements.

In regard to your submission to OBM, please be advised that OBM will not be responsible for security
of sensitive data that is sent electronically or in hard copy format until the sensitive data is received by
authorized OBM staff. Sensitive Data is defined as any information held confidentially, which if
compromised could cause harm to individual citizens or create a liability for the State, whether in
paper or electronic form, and includes but is not limited to the following: Confidential
employee/individual information such as Social Security Numbers, HIPAA-regulated information,
Criminal justice information, Driver’s license numbers; Trade secrets; Banking related Account
numbers; or Information in combination with any required security codes, access codes, or passwords
that would allow access to individual accounts.
Financial Reporting Package-FY 2010
Page 3

Meeting This Year’s Reporting Deadline

All colleges that issue financial statements consolidated in the State’s financial report are required to
submit their respective reports and any supplemental information requests by the established
deadline. This is in keeping with Ohio Revised Code Section 126.21(A) (9), which states in part,
      All state agencies, authorities, institutions, offices, retirement systems, and other component
      units of the state reporting entity as determined by the [OBM] director shall furnish the director
      whatever financial statements and other information the director requests for the report [i.e.,
      CAFR], in the form, at the times, covering the periods, and with the attestation the director
      prescribes.

As a result of the reporting requirements of the American Recovery and Reinvestment Act of
2009, the State is required to submit its audited financial reports by March 31st following the
end of each fiscal year. The Federal government has already informed us that they will no
longer grant extensions for any reason. Late submission of the State’s annual financial
reports may delay or sever federal funding for all State agencies.


All Colleges and Universities must submit all requested information, including supplemental
schedules, to OBM by the established deadline, i.e., by Friday, October 15, 2010. OBM will no
longer be able to grant extensions as in past years and still be able to meet the accelerated
Federal reporting deadlines. As a result, extensions will not be granted.

Please make your auditors aware of these requirements.

Questions

If you have any questions regarding the contents of the Reporting Package, please call me at (614)
466-1620, or you can reach me by e-mail. Thank you for your past and continued assistance.

                                                         Sincerely,




                                                         Amy D. Hall
                                                         Financial Reporting Manager
        COLLEGE AND UNIVERSITY
         FINANCIAL REPORTING

  SUPPLEMENTAL INFORMATION PACKAGE
        FOR THE STATE OF OHIO
COMPREHENSIVE ANNUAL FINANCIAL REPORT

FOR THE FISCAL YEAR ENDED JUNE 30, 2010




                Prepared by
 The Ohio Office of Budget and Management
        Financial Reporting Section

            Revised June 2010
                        SUPPLEMENTAL INFORMATION PACKAGE

                                TABLE OF CONTENTS

INSTRUCTIONS FOR THE STATEMENT OF NET ASSETS
STATEMENT OF NET ASSETS


INSTRUCTIONS FOR THE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
SCHEDULE INSTRUCTIONS

SCHEDULE A                   Deposits and Investments
                              Deposits Schedule
                              Investments Schedule for Type and Rating
                              Investment Schedules for Foreign and Additional Information
                              Reconciliation between Deposit and Investment Disclosures and
                              the Statement of Net Assets
SCHEDULE B                   Receivables
SCHEDULE C                   Receivable from Primary Government (State of Ohio)
SCHEDULE D                   Inventories
SCHEDULE E                   Other Assets
SCHEDULE F                   Capital Assets
SCHEDULE G                   Liabilities and Commitments
SCHEDULE H                   Changes in Long-Term Liabilities
SCHEDULE I                   Hedging Derivatives
SCHEDULE J                   Net Assets Restricted for Nonexpendable
SCHEDULE K                   Net Assets Restricted for Expendable
SCHEDULE L                   Pension Plan Disclosures for Alternative Retirement Plans (ARPs)


SCHEDULE M                   Prior Period Adjustments
SCHEDULE N                   Translation of Reported Revenues to the State’s Statement of
                             Activities
SCHEDULE O                   State Appropriations
SCHEDULE P                   Capital Appropriations from the State of Ohio
SCHEDULE Q                   Special and Extraordinary Items
                                         INSTRUCTIONS FOR COMPLETING
                                          THE STATEMENT OF NET ASSETS

Please return the completed version in the Excel format of the Statement of Net Assets by e-mail to:
amy.hall@obm.state.oh.us
Please round to the nearest thousand.
If your college has included blended or discretely presented component units in its respective financial
statements, please consolidate the balances reported for the component units in the totals reported for your
college on the Statement of Net Assets. However, please eliminate any payable or receivable balances
reported between any discretely presented component units and your college , as of June 30, 2010, when
completing the Statement of Net Assets.

CURRENT ASSETS
LINE 1      CASH ON HAND — Report cash on hand, including change and petty cash funds that are currently
            reflected in your college’s Statement of Net Assets.

LINE 2      CASH AND CASH EQUIVALENTS — Report deposit accounts with financial institutions (i.e., savings and
            checking accounts, nonnegotiable certificates of deposits, money market accounts, bank investment
            contracts, etc. with banks, savings and loan associations, and credit unions). The cash and cash
            equivalents account may also include short-term, highly liquid investments that are both 1) readily
            convertible to known amounts of cash and 2) so near their maturity that they present insignificant risk of
            changes in value because of changes in interest rates. Generally, only investments with original maturities
            of three months or less meet this definition.

            On Line 2, do not include cash and cash equivalents held with trustee that are legally restricted under bond
            covenants or other financing arrangements unless the restricted cash and cash equivalents are available to
            liquidate current liabilities. Balances that are restricted for purposes other than liquidating current liabilities
            should be reported on Line 10, ―Restricted Cash and Cash Equivalents.‖ For further guidance on the
            restricted classification, please see paragraph 99 of GASB 34 and Question 7.71.1 of the GASB’s
            Comprehensive Implementation Guide . The sum of the balances reported on Lines 1, 2, and 10 should
            equal the June 30 ending balance of cash and cash equivalents reported in your college’s Statement of
            Cash Flows.

            Note : On the Schedule A-Deposits tab of the Supplemental Information Package, the bank balances
            associated with assets reported under the “Cash and Cash Equivalents” account on Line 2 of the
            Statement of Net Assets should be categorized under the risk categories for deposits, in accordance
            with GASB Statement No. 40. On the Schedule A-Invest. Type & Ratin tab of the Supplemental
            Information Package, the fair value of investments meeting the definition of cash equivalents included
            in the amount on Line 2 of the Statement of Net Assets (when subject to risk categorization under
            GASB Statement No. 40) should be categorized under the risk categories for investments, in
            accordance with GASB Statement No. 40.

LINE 3      INVESTMENTS — Report investments that are short-term in nature on Line 3. This would include
            investments with maturities of 12 months or less. Investments with longer maturities or holding periods
            beyond 12 months from the balance sheet date should be reported on Line 12, ―Investments.‖ Investments
            include U.S. government and U.S. agency obligations (including strips), common and preferred stock,
            corporate bonds and notes (both foreign and domestic), repurchase agreements, commercial paper,
            mortgage loans, limited partnerships, real estate, mutual funds, unit investment trusts, guaranteed
            investment contracts, negotiable certificates of deposit, State Treasury Asset Reserve of Ohio (STAR Ohio),
            and other investments (including investment derivative instruments), for which the investment type(s) should
            be specified in the Supplemental Information Package.

            On Line 3, do not include investments that meet the definition of cash equivalents or investments held with
            trustee that are legally restricted under bond covenants or other financing arrangements unless the
            restricted investments are available to liquidate current liabilities; such balances should be reported on Line
            2, ―Cash and Cash Equivalents,‖ and Line 11, ―Restricted Investments,‖ respectively.
          Note : On the Schedule A-Invest. Type & Ratin tab of the Supplemental Information Package, the fair
          value of investments reported on Line 3 of the Statement of Net Assets under the current
          “Investments” account (when subject to risk categorization under GASB Statement No. 40) should be
          categorized under the risk categories for investments, in accordance with GASB Statement No. 40.



LINE 4    INTERGOVERNMENTAL RECEIVABLE — Report the current (i.e., due within one year) portion of the
          balance due directly from the federal government and/or from local governments (e.g., cities, counties,
          special-purpose governments, and districts). Current balances due from nongovernmental entities (e.g.,
          non-profit organizations) for private grants and contracts should be reported on Line 7, ―Other Receivables.‖


LINE 5    LOANS RECEIVABLE, NET — Report the current (i.e., due in one year) portion of loans receivable, net of
          the estimated uncollectible amount. This account should include receivables that may be classified as
          ―Notes Receivable‖ in your college’s financial statements and should reflect amounts due from loans to
          students, faculty, staff, or others. Detail on the subaccounts comprising the balance reported on Line 5
          should be reported on the Schedule B tab of the Supplemental Information Package.

LINE 6    RECEIVABLE FROM PRIMARY GOVERNMENT (STATE OF OHIO) — Report the balances due from the
          State of Ohio, as of June 30, 2010, including amounts earned by your college 1) for construction/contractor
          payables and unreimbursed construction costs that are reimbursed from the State’s Higher Education
          Improvements Fund (OAKS Fund 7034) and 2) under state grants and contracts. Detail of the amounts
          comprising the balance reported on Line 6 should be reported on the Schedule C tab of the Supplemental
          Package.

LINE 7    OTHER RECEIVABLES — Report the current (i.e., due in one year) portion of accounts receivable, unbilled
          charges, pledges, interest, dividends, balances due from private grants, and miscellaneous receivables, net
          of estimated uncollectible amounts. Detail of the subaccounts comprising the balance reported on Line 7
          should be reported on the Schedule B tab of the Supplemental Information Package.

LINE 8    INVENTORIES — Report inventories held for resale, materials and supplies, raw materials, work-in-
          process, and finished goods. If not disclosed in your college’s notes to the financial statements, a
          description of the stated basis of valuation (e.g., the lower of cost or market) and methods for stating
          inventories (e.g., FIFO, LIFO, average cost, etc.) should be reported on the Schedule D tab of the
          Supplemental Information Package.

LINE 9    OTHER ASSETS — Report current assets (i.e., to be expensed in one year or less) that do not fall under
          any of the asset descriptions outlined for Lines 1 through 8 (e.g., prepaids, deferred charges, intangible
          assets, hedging derivative instruments with positive fair values, etc.). Detail of the subaccounts comprising
          the balance reported on Line 9 should be reported on the Schedule E tab of the Supplemental Information
          Package.

NONCURRENT ASSETS
LINE 10   RESTRICTED CASH AND CASH EQUIVALENTS — Report cash and cash equivalents when restrictions
          (as defined in paragraph 34 of GASB 34) on their use change the normal understanding of their availability
          (e.g., trustee accounts under bond covenants). The sum of the balances reported on Lines 1, 2, and 10
          should equal the June 30 ending balance of cash and cash equivalents reported in your college’s Statement
          of Cash Flows.
          Note : On the Schedule A-Deposits tab of the Supplemental Information Package, the bank balances
          associated with assets reported under the “Restricted Cash and Cash Equivalents” account on Line
          10 of the Statement of Net Assets should be categorized under the risk categories for deposits, in
          accordance with GASB Statement No. 40. On the Schedule A-Invest. Type & Ratin tab of he
          Supplemental Information Package, the fair value of investments meeting the definition of cash
          equivalents included in the amount on Line 10 of the Statement of Net Assets (when subject to risk
          categorization under GASB Statement No. 40) should be categorized under the risk categories for
          investments, in accordance with GASB Statement No. 40.



LINE 11   RESTRICTED INVESTMENTS — Report investments when restrictions (as defined in paragraph 34 of
          GASB 34) on their use change the normal understanding of their availability (e.g., trusteed accounts under
          bond covenants).

          Note : On the Schedule A-Invest. Type & Ratin tab of the Supplemental Information Package, the fair
          value of investments reported on Line 11 of the Statement of Net Assets under the “Restricted
          Investments” account (subject to risk categorization under GASB Statement No. 40) should be
          categorized under the risk categories for investments, in accordance with GASB Statement No. 40.


LINE 12   INVESTMENTS — Report investments with maturities or holding periods that extend beyond 12 months
          from the balance sheet date on Line 12. Do not include restricted investments that should be reported on
          Line 11, ―Restricted Investments.‖

          Note : On the Schedule A-Invest. Type & Ratin tab of the Supplemental Information Package, the fair
          value of investments reported on Line 12 of the Statement of Net Assets under the noncurrent
          “Investments” account (when subject to risk categorization under GASB Statement No. 40) should be
          categorized under the risk categories for investments, in accordance with GASB Statement No. 40.



LINE 13   LOANS RECEIVABLE, NET — Report the noncurrent (i.e., due in more than one year) portion of loans
          receivable, net of the estimated uncollectible amount. This account should include receivables that may be
          classified as ―Notes Receivable‖ in your college’s financial statements and should reflect amounts due from
          loans to students, faculty, staff, or others. Details on the subaccounts comprising the balance reported on
          Line 13 should be reported on the Schedule B tab of the Supplemental Information Package.


LINE 14   OTHER RECEIVABLES — Report the noncurrent (i.e., due in more than one year) portion of accounts
          receivable, unbilled charges, pledges, interest, dividends, balances due from private grants, and
          miscellaneous receivables, net of estimated uncollectible amounts. Detail of the subaccounts comprising
          the balance reported on Line 14 should be reported on the Schedule B tab of the Supplemental Information
          Package.

LINE 15   OTHER ASSETS — Report noncurrent assets (i.e., to be expensed after one year) that do not fall under
          any of the asset descriptions outlined for Lines 10 through 14 (e.g., prepaids, deferred charges, hedging
          derivative instruments with positive fair values, etc.). Detail of the subaccounts comprising the balance
          reported on Line 15 should be reported on the Schedule E tab of the Supplemental Information Package.
LINE 16    CAPITAL ASSETS BEING DEPRECIATED, NET — Report the balance of depreciable capital assets, net of
           accumulated depreciation, that are reported in your college’s Statement of Net Assets. Capital assets
           subject to depreciation include infrastructure not accounted for using the ―modified‖ approach (e.g., roads,
           bridges, tunnels, drainage systems, water and sewer systems, dams, and lighting systems), buildings, land
           improvements, machinery and equipment, library books and publications, vehicles, and certain collections of
           works of art and historical treasures. Additional information on the capital asset subaccounts and related
           accumulated depreciation, including changes during the fiscal year, should be reported on the Schedule F
           tab of the Supplemental Information Package.

 LINE 17   CAPITAL ASSETS NOT BEING DEPRECIATED — Report the balance of capital assets not being
           depreciated that are reported in your college’s Statement of Net Assets. Capital assets not subject to
           depreciation include land, land improvements (i.e., not subject to depreciation according to your college’s
           policy), construction-in-progress, and certain collections of works of arts and historical treasures. Additional
           information on the capital asset subaccounts, including changes during the fiscal year, should be reported
           on the Schedule F tab of the Supplemental Information Package.

 LINE 18   DEFERRED OUTFLOWS OF RESOURCES — Report decreases in fair values of hedging derivative
           instruments. For further guidance on deferrals of decreases to the fair values of hedging derivative
           instruments, please see paragraph 20 of GASB 53 and Question 10.13.2 of the GASB’s Comprehensive
           Implementation Guide.

LIABILITIES
CURRENT LIABILITIES (Due in One Year)

LINE 19    ACCOUNTS PAYABLE — Report liabilities, including contracts payable, that reflect amounts owed to
           private persons or organizations for goods and services received through the balance sheet date.

LINE 20    ACCRUED LIABILITIES — Report the following types of accrued liabilities: wages, health benefits, and
           other fringe benefits, interest payable, and other accrued liabilities. Detail on the subaccounts comprising
           the balance reported on Line 20 should be reported on the Schedule G tab of the Supplemental Information
           Package.

LINE 21    INTERGOVERNMENTAL PAYABLE — Report the current portion of amounts due to the federal
           government and to local governments (e.g., cities, counties, special-purpose governments, and districts).


LINE 22    UNEARNED REVENUE — Report the current portion of amounts for which asset recognition criteria have
           been met, but for which revenue recognition criteria have not been met.

LINE 23    OTHER LIABILITIES — Report amounts for claims, judgments, and contingencies, capital lease
           obligations, and compensated absences that are payable and due in one year. Also, report current liabilities
           that do not fall under any of the liability descriptions outlined for Lines 19 through 22 and Lines 24 and 25.
           Examples of such liabilities include refunds payable, deposits held in custody for others, advances from
           sponsors, payroll withholding liabilities, cash overdrafts, loans payable, and hedging derivative instruments
           with negative fair values. Detail on the subaccounts comprising the balance reported on Line 23 should be
           reported on the Schedule G tab of the Supplemental Information Package.


LINE 24    REVENUE BONDS AND NOTES — Report the balance of outstanding revenue bonds and revenue notes
           payable from general receipts, including student tuition, that are due in one year. Additional detail on the
           revenue bonds and notes balance should be reported on the Schedule G tab of the Supplemental
           Information Package.

LINE 25    CERTIFICATES OF PARTICIPATION — Report the balance of outstanding certificates of participation due
           in one year. Additional detail on the certificates of participation balance should be reported on the Schedule
           G tab of the Supplemental Information Package.
NONCURRENT LIABILITIES (Due in More than One Year)

          Note : The Schedule H tab of the Supplemental Information Package, should be completed for each
          liability account comprised of either 1) both a current and noncurrent portion or 2) a noncurrent portion
          only. For each liability account that meets one of these criteria, please report the respective activity
          for the fiscal year (i.e., beginning balance, additions, reductions, and ending balance) on Schedule H.

          Liabilities that are comprised of a current portion only should not be reported on Schedule H.

          Please refer to paragraph 119 of GASB 34 for further guidance on reporting the changes in long-term
          liabilities.



LINE 26   INTERGOVERNMENTAL PAYABLE — Report the noncurrent portion of amounts due to the federal
          government and to local governments (e.g., cities, counties, special-purpose governments, and districts).



LINE 27   UNEARNED REVENUE — Report the noncurrent portion of amounts for which asset recognition criteria
          have been met, but for which revenue recognition criteria have not been met.

LINE 28   OTHER LIABILITIES — Report amounts for claims, judgments, and contingencies, capital lease
          obligations, and compensated absences that are payable after one year. Also, report noncurrent liabilities
          that do not fall under any of the liability descriptions outlined for Lines 26 and 27 and Lines 29 and 30.
          Examples of such liabilities include refunds payable, deposits held in custody for others, advances from
          sponsors, cash overdrafts, loans payable, and hedging derivative instruments with negative fair values.
          Detail on the subaccounts comprising the balance reported on Line 28 should be reported on the Schedule
          G tab of the Supplemental Information Package.

LINE 29   REVENUE BONDS AND NOTES — Report the balance of outstanding revenue bonds and revenue notes
          payable from general receipts, including student tuition, that are due after one year. Additional detail on the
          revenue bonds and notes balance should be reported on the Schedule G tab of the Supplemental
          Information Package.

LINE 30   CERTIFICATES OF PARTICIPATION — Report the balance of outstanding certificates of participation due
          after one year. Additional detail on the certificates of participation balance should be reported on the
          Schedule G tab of the Supplemental Information Package.


LINE 31   DEFERRED INFLOWS OF RESOURCES — Report increases in fair values of hedging derivative
          instruments. For further guidance on deferrals of increases to the fair values of hedging derivative
          instruments, please see paragraph 20 of GASB 53 and Question 10.13.2 of the GASB’s Comprehensive
          Implementation Guide.


NET ASSETS
LINE 32   INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT — Report the ―Invested in Capital Assets, Net
          of Related Debt‖ balance reported in your college’s Statement of Net Assets. This component of net assets
          consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by
          the outstanding balances of any bonds, mortgages, notes, capital leases, or other borrowings that are
          attributable to the acquisition, construction, or improvement of those assets. If there are significant unspent
          related debt proceeds at year-end, the portion of the debt attributable to the unspent proceeds should not
          be included in the calculation of invested in capital assets, net of related debt. Rather, that portion of the
          debt should be included in the same net assets component as the unspent proceeds—for example,
          restricted for capital projects. Reference: Paragraph 33 of GASB 34.
LINE 33     RESTRICTED FOR NONEXPENDABLE — For permanent endowments, report the amount of net assets
            that are legally restricted or are limited by donors and other external agencies to specific purposes,
            programs, departments, or schools. The amount reported on Line 33 should account for net assets that are
            restricted for nonexpendable purposes such as scholarships and fellowships, research, endowments and
            quasi-endowments, affiliated organizations, loans, and grants. Nonexpendable net assets are those that
            are required to be retained in perpetuity. Detail comprising the balance reported on Line 33 should be
            reported on the Schedule J tab of the Supplemental Information Package. Reference: Paragraph 35 of
            GASB 34.

LINE 34     RESTRICTED FOR EXPENDABLE — Report the amount of net assets that are legally restricted or are
            limited by donors and other external agencies to specific purposes, programs, departments, or schools. The
            amount reported on Line 34 should account for net assets that are restricted for expendable purposes such
            as scholarships and fellowships, research, instructional department uses, student and public services,
            academic support, debt service, capital purposes, endowment and quasi-endowments, current operations,
            affiliated organizations, loans, and grants. Detail comprising the balance reported on Line 34 should be
            reported on the Schedule K tab of the Supplemental Information Package.


LINE 35     UNRESTRICTED — Report the amount of net assets that are unrestricted.

At this point in the worksheet, the amount calculated for the “Total Assets and Deferred Outflows of Resources”
line less the amount calculated for the “Total Liabilities and Deferred Inflows of Resources” line , should equal the
“Total Net Assets” line. If a variance appears at the bottom of the Statement of Net Assets, you will need to make
the appropriate corrections to the Statement of Net Assets to bring the variance to $0.

OTHER INSTRUCTIONS

LINE 36     NAME OF COLLEGE — Enter the name of your college.

LINE 37     NAME OF PREPARER — Enter your name.

LINE 38     PHONE NUMBER — Enter your phone number.

LINE 39     E-MAIL ADDRESS — Enter your e-mail address.

Please return the completed version in the Excel format of the Statement of Net Assets by e-mail to:
amy.hall@obm.state.oh.us


QUESTIONS?????
If you have any questions with regard to completing the Statement of Net Assets, please call Amy Hall, Financial
Reporting Manager, Ohio Office of Budget and Management, at (614) 466-1620, or e-mail your questions
 to her at amy.hall@obm.state.oh.us.
State of Ohio
College and University
Statement of Net Assets
As of June 30, 2010
(Dollars in thousands)

CURRENT ASSETS:

          Cash on Hand................................................................................. ==>
                                                                                                                  Line 1

          Cash and Cash Equivalents............................................................ ==>
                                                                                                                  Line 2

          Investments.................................................................................... ==>
                                                                                                                  Line 3

          Intergovernmental Receivable........................................................ ==>
                                                                                                                  Line 4

          Loans Receivable, Net.................................................................... ==>
                                                                                                                  Line 5

          Receivable from Primary Government (State of Ohio).................... ==>
                                                                                                                  Line 6

          Other Receivables.......................................................................... ==>
                                                                                                                  Line 7

          Inventories...................................................................................... ==>
                                                                                                                  Line 8

          Other Assets................................................................................... ==>
                                                                                                                  Line 9

               Total Current Assets.................................................................                        -

NONCURRENT ASSETS:

          Restricted Cash and Cash Equivalents........................................... ==>
                                                                                                                  Line 10

          Restricted Investments................................................................... ==>
                                                                                                                  Line 11

          Investments.................................................................................... ==>
                                                                                                                  Line 12

          Loans Receivable, Net.................................................................... ==>
                                                                                                                  Line 13

          Other Receivables.......................................................................... ==>
                                                                                                                  Line 14

          Other Assets................................................................................... ==>
                                                                                                                  Line 15

          Capital Assets Being Depreciated, Net........................................... ==>
                                                                                                                  Line 16

          Capital Assets Not Being Depreciated............................................ ==>
                                                                                                                  Line 17

               Total Noncurrent Assets...........................................................                           -

          Deferred Outflows of Resources..................................................... ==>
                                                                                                                  Line 18

               Total Assets and Deferred Outflows of Resources...................                                           -
State of Ohio
College and University
Statement of Net Assets
As of June 30, 2010
(Dollars in thousands)


CURRENT LIABILITIES:

          Accounts Payable........................................................................... ==>
                                                                                                                 Line 19

          Accrued Liabilities........................................................................... ==>
                                                                                                                 Line 20

          Intergovernmental Payable............................................................. ==>
                                                                                                                 Line 21

          Unearned Revenue......................................................................... ==>
                                                                                                                 Line 22

          Other Liabilities............................................................................... ==>
                                                                                                                 Line 23

          Revenue Bonds and Notes............................................................. ==>
                                                                                                                 Line 24

          Certificates of Participation............................................................. ==>
                                                                                                                 Line 25

               Total Current Liabilities.............................................................                      -

NONCURRENT LIABILITIES:

          Intergovernmental Payable............................................................. ==>
                                                                                                                 Line 26

          Unearned Revenue......................................................................... ==>
                                                                                                                 Line 27

          Other Liabilities............................................................................... ==>
                                                                                                                 Line 28

          Revenue Bonds and Notes............................................................. ==>
                                                                                                                 Line 29

          Certificates of Participation............................................................. ==>
                                                                                                                 Line 30

               Total Noncurrent Liabilities.......................................................                         -

          Deferred Inflows of Resources........................................................ ==>
                                                                                                                 Line 31

               Total Liabilities and Deferred Inflows of Resources..................                                       -
State of Ohio
College and University
Statement of Net Assets
As of June 30, 2010
(Dollars in thousands)

NET ASSETS:

          Invested in Capital Assets, Net of Related Debt............................. ==>
                                                                                                               Line 32

          Restricted for:

            Nonexpendable............................................................................ ==>
                                                                                                               Line 33

            Expendable.................................................................................. ==>
                                                                                                               Line 34

          Unrestricted (Deficits)..................................................................... ==>
                                                                                                               Line 35

               Total Net Assets.......................................................................                   -
          Check Figure-Calculated Total Net Assets
          (i.e., Total Assets and Deferred Outflows of Resources less
          Total Liabilities and Deferred Inflows of Resources) Should
          Equal:                                                                                                         -

                                                                   Variance (should be $0)                               -


          Name of College............................................................................. ==>
                                                                                                                             Line 36
          Name of Preparer........................................................................... ==>
                                                                                                                             Line 37
          Phone Number................................................................................ ==>
                                                                                                                             Line 38
          E-Mail Address............................................................................... ==>
                                                                                                                             Line 39
          QUESTIONS?????
          If you have any questions about completing this worksheet, please call Amy Hall,
          Financial Reporting Manager, Ohio Office of Budget and Management at (614) 466-1620
          or e-mail her at amy.hall@obm.state.oh.us.
                               INSTRUCTIONS FOR COMPLETING
              THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS

Please return the completed version in the Excel format of the Statement of Net Assets by e-mail to:
amy.hall@obm.state.oh.us
Please round to the nearest thousand.

If your college has included blended or discretely presented component units in its respective financial
statements, please consolidate the activity reported for the component units in the totals reported for your
college on the Statement of Revenues, Expenses, and Changes in Net Assets. However, please eliminate any
revenues and expenses reported between any discretely presented component units and your college , for the
year ended June 30, 2010, when completing the Statement of Revenues, Expenses, and Changes in Net Assets.

LINES 1-9
                OPERATING REVENUES – Report revenues derived from exchange and exchange-like transactions
                as operating revenues. When completing the ―Operating Revenues‖ section of the Statement of
                Revenues, Expenses, and Changes in Net Assets, please adhere to the following guidelines.
                Student Tuition and Fees
                The amount reported on Line 1, ―Student Tuition and Fees,‖ should be reported net of scholarship
                allowances .
                Governmental (Federal, State, and Local) Grant and Contract Revenue
                 and Private (Nongovernmental) Grant and Contract Revenue
                Governmental and private (nongovernmental) contracts that require the college to perform services or
                provide goods in a vendor capacity as a means of earning revenue under the contract should be
                considered an exchange transaction; revenues recognized under this arrangement should be reported
                as operating revenue. This would include State grants that qualify as exchange-like transactions.
                Exchange-like State grants should be reported on Line 3. These amounts would also be included in the
                ―Program Revenues—Charges for Services‖ category on Schedule N of the Supplemental Information
                Package.

                On the other hand, governmental and private (nongovernmental) grant agreements that do not require
                the college to perform services or provide goods, but require the college to meet certain eligibility
                requirements to receive moneys under the grant should be considered nonexchange transactions;
                revenues recognized under this arrangement should be reported as nonoperating revenue.
                Consequently, State of Ohio appropriations for both instructional and non-instructional
                subsidies should be reported as nonoperating revenue on Line 22, in conformity with
                paragraphs 50-52 of GASB 35 and Questions 7.73.2 and 7.73.4 of the GASB’s Comprehensive
                Implementation Guide.

LINES 10-20     OPERATING EXPENSES – Report expenses according to function. Depreciation expense, which
                should be reported separately on Line 21, ―Depreciation,‖ should not be included in any of the functional
                expense categories.

LINE 21         DEPRECIATION – Report total depreciation expense on Line 21. Please complete Schedule F of the
                Supplemental Information Package.
                             INSTRUCTIONS FOR COMPLETING
            THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS

LINES 22-    NONOPERATING REVENUES (EXPENSES) – On Lines 22 through 27, report revenues that are
30 A & B     recognized from nonexchange transactions (e.g., Pell Grants, Ohio College Opportunity Grants, Ohio
             Instructional Grants, Student Choice Grants, state and local appropriations, gifts, etc.). The amount
             reported on Line 22 for ―State Appropriations‖ should agree with the amount reported on the Ohio Board
             of Regents’ (BOR) Schedule of Subsidy Distribution report, including both instructional and non-
             instructional appropriations, for the fiscal year ended June 30, 2010. If the amount reported on Line 22
             does not agree with the BOR report, please complete the reconciliation worksheet on Schedule O, of
             the Supplemental Information Package.

             On Line 24, report non-exchange federal grants revenue. Pell Grant revenue should be included on
             this line, in conformity with Question 7.72.10 of the GASB’s Comprehensive Implementation
             Guide .

             On Line 25, report non-exchange state grants revenue. This amount should be included as part of
             ―State Appropriations‖ under General Revenues on Schedule N of the Supplemental Information
             Package. Ohio College Opportunity Grants, Ohio Instructional Grants, Student Choice Grants,
             and similar state grants should be included on Line 25.

             On Line 28, report income, net of expenses, recognized from investment activities. On Line 30A, report
             ―Other‖ nonoperating revenues, as appropriate.

             On Lines 29 and 30B, report interest expense on capital asset-related debt and ―Other‖ nonoperating
             expenses, respectively.

LINE 31      CAPITAL APPROPRIATIONS FROM THE STATE OF OHIO – Report revenues recognized from
             capital appropriations authorized for the State’s Higher Education Improvements Fund (OAKS Fund
             7034). Please complete Schedule P of the Supplemental Information Package.

LINE 32      CAPITAL GRANTS AND GIFTS – Report revenue earned from capital grants and gifts.

LINE 33      ADDITIONS TO THE PRINCIPAL OF PERMANENT AND TERM ENDOWMENTS – Report additions
             to the principal of permanent and term endowments. Investment income from permanent or term
             endowments, however, should not be included on this line; such income should be reported as
             nonoperating income on Line 28, ―Investment Income.‖
             Also, when completing Schedule N, ―Translation of Reported Revenues to the State’s Statement of
             Activities‖ of the Supplemental Information Package, please do not classify the balance reported on Line
             33 as program revenue or as general revenue. Instead, please list it separately on the line provided
             within the "Other Changes" section of Schedule N.

LINE 34      SPECIAL ITEMS – Report significant transactions or other events within management’s control that are
             either unusual in nature or infrequent in occurrence. Please complete Schedule Q of the Supplemental
             Information Package. Reference: Paragraph 56 of GASB 34 and Questions 7.43.1 through 7.43.4 of
             the GASB’s Comprehensive Implementation Guide.
             Also, when completing Schedule N, ―Translation of Reported Revenues to the State’s Statement of
             Activities‖ of the Supplemental Information Package, please do not classify the balance reported on Line
             34 as program revenue or as general revenue. Instead, please list it separately on the line provided
             within the "Other Changes" section of Schedule N.
                              INSTRUCTIONS FOR COMPLETING
             THE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS

LINE 35         EXTRAORDINARY ITEMS – Report transactions or other events that are both unusual in nature and
                infrequent in occurrence. Please complete Schedule Q of the Supplemental Information Package.
                Reference: Paragraph 55 of GASB 34 and Questions 7.43.1 through 7.43.4 of the GASB’s
                Comprehensive Implementation Guide.

                Also, when completing Schedule N, ―Translation of Reported Revenues to the State’s Statement of
                Activities‖ of the Supplemental Information Package, please do not classify the balance reported on Line
                35 as program revenue or as general revenue. Instead, please list it separately on the line provided
                within the "Other Changes" section of Schedule N.

LINE 36         NET ASSETS – BEGINNING OF YEAR – Report the total opening net assets balance. This amount
                should agree with the ending balance reported to OBM in your college’s financial reporting package
                completed for the fiscal year ended June 30, 2009. When this amount does not agree, Line 37, ―Prior
                Period Adjustments,‖ must be completed.

LINE 37
                PRIOR PERIOD ADJUSTMENTS – Report prior period adjustments to the opening net assets balance.
                Please report additional detail for Line 37 on Schedule M of the Supplemental Information Package.

LINE 38         Check Figure-Net Assets per the Statement of Net Assets – At this point in the worksheet, the
                amount calculated for the “Net Assets-End of Year” line should equal the “Total Net Assets” line
                reported the Statement of Net Assets. If a variance appears at the bottom of the Statement of
                Revenues, Expenses, and Changes in Net Assets, you will need to make the appropriate corrections to
                the Statement of Revenues, Expenses, and Changes in Net Assets to bring the variance to $0.



OTHER INSTRUCTIONS

LINE 39         NAME OF COLLEGE — Enter the name of your college.

LINE 40         NAME OF PREPARER — Enter your name.

LINE 41         PHONE NUMBER — Enter your phone number.

LINE 42         E-MAIL ADDRESS — Enter your e-mail address (if applicable).



Please return the completed version in the Excel format of the Statement of Revenues, Expenses, and Changes in Net
Assets by e-mail to: amy.hall@obm.state.oh.us

QUESTIONS?????
If you have any questions with regard to completing the Statement of Revenues, Expenses and Changes in Net Assets,
please call Amy Hall, Financial Reporting Manager, Ohio Office of Budget and Management, at (614) 466-1620, or e-
mail your questions to her at amy.hall@obm.state.oh.us.
State of Ohio
College and University
Statement of Revenues, Expenses, and Changes in Net Assets
For the Year Ended June 30, 2010
(Dollars in thousands)


REVENUES:
  Operating Revenues:

      Student Tuition and Fees (net of scholarship allowances)......................... ==>
                                                                                                                             Line 1

      Federal Grants and Contracts..................................................................... ==>
                                                                                                                             Line 2

      State Grants and Contracts......................................................................... ==>
                                                                                                                             Line 3

      Local Grants and Contracts........................................................................ ==>
                                                                                                                             Line 4

      Private Grants and Contracts (Nongovernmental)..................................... ==>
                                                                                                                             Line 5

      Sales and Services...................................................................................... ==>
                                                                                                                             Line 6

      Auxiliary Enterprises.................................................................................... ==>
                                                                                                                             Line 7

      Hospital........................................................................................................ ==>
                                                                                                                             Line 8

      Other Operating Revenues ........................................................................ ==>
                                                                                                                             Line 9

           Total Operating Revenues....................................................................                                -


EXPENSES:
  Operating Expenses:

      Educational and General:
       Instruction and Departmental Research.................................................. ==>
                                                                                                                             Line 10

        Separately Budgeted Research............................................................... ==>
                                                                                                                             Line 11

        Public Service........................................................................................... ==>
                                                                                                                             Line 12

        Academic Support.................................................................................... ==>
                                                                                                                             Line 13

        Student Services...................................................................................... ==>
                                                                                                                             Line 14

        Institutional Support.................................................................................. ==>
                                                                                                                             Line 15

        Operation and Maintenance of Plant....................................................... ==>
                                                                                                                             Line 16

        Scholarships and Fellowships.................................................................. ==>
                                                                                                                             Line 17

           Total Educational and General.............................................................                                  -
State of Ohio
College and University
Statement of Revenues, Expenses, and Changes in Net Assets
For the Year Ended June 30, 2010
(Dollars in thousands)
State of Ohio
College and University
Statement of Revenues, Expenses, and Changes in Net Assets
For the Year Ended June 30, 2010
(Dollars in thousands)


      Auxiliary Enterprises.................................................................................... ==>
                                                                                                                            Line 18

      Hospitals...................................................................................................... ==>
                                                                                                                            Line 19

      Other Operating Expenses.......................................................................... ==>
                                                                                                                            Line 20

      Depreciation................................................................................................ ==>
                                                                                                                            Line 21

           Total Operating Expenses.....................................................................                               -

           Operating Income (Loss).......................................................................                              -

   Nonoperating Revenues (Expenses):

      State Appropriations.................................................................................... ==>
                                                                                                                            Line 22

      Local Appropriations.................................................................................... ==>
                                                                                                                            Line 23

      Federal Grants (Nonexchange).................................................................. ==>
                                                                                                                            Line 24

      State Grants (Nonexchange)...................................................................... ==>
                                                                                                                            Line 25

      Local Grants (Nonexchange)...................................................................... ==>
                                                                                                                            Line 26

      Gifts and Donations..................................................................................... ==>
                                                                                                                            Line 27

      Investment Income (Net of Investment Expense)...................................... ==>
                                                                                                                            Line 28

      Interest on Capital Asset-Related Debt...................................................... ==>
                                                                                                                            Line 29

      Other Nonoperating Revenues .................................................................. ==>
                                                                                                                            Line 30A

      Other Nonoperating Expenses.................................................................... ==>
                                                                                                                            Line 30B

           Net Nonoperating Revenues/(Expenses).............................................                                           -

           Income Before Other Changes.............................................................                                    -
State of Ohio
College and University
Statement of Revenues, Expenses, and Changes in Net Assets
For the Year Ended June 30, 2010
(Dollars in thousands)

   Other Changes:

      Capital Appropriations from the State of Ohio............................................ ==>
                                                                                                                         Line 31

      Capital Grants and Gifts.............................................................................. ==>
                                                                                                                         Line 32

      Additions to the Principal of Permanent and Term Endowments............... ==>
                                                                                                                         Line 33

      Special Items............................................................................................... ==>
                                                                                                                         Line 34

      Extraordinary Items..................................................................................... ==>
                                                                                                                         Line 35

           Total Other Changes.............................................................................                             -

           Increase in Net Assets..........................................................................                             -

NET ASSETS:

      Net Assets--Beginning of Year.................................................................... ==>
                                                                                                                         Line 36

      Prior Period Adjustments............................................................................ ==>
                                                                                                                         Line 37
      Net Assets--End of Year..............................................................................                             -

      Check Figure-Net Assets per EXCEL A.xls                                                                   ==>                     -
                                                                                                                         Line 38

                                                                          Variance (should be $0)                                       -


      Name of College.......................................................................................... ==>
                                                                                                                              Line 39

      Name of Preparer........................................................................................ ==>
                                                                                                                              Line 40

      Phone Number............................................................................................ ==>
                                                                                                                              Line 41

      E-Mail Address (if applicable)..................................................................... ==>
                                                                                                                              Line 42

      QUESTIONS?????
      If you have any questions about completing this worksheet, please call Amy Hall,
      Financial Reporting Manager, Ohio Office of Budget and Management at (614) 466-1620
      or e-mail her at amy.hall@obm.state.oh.us.
                                         GENERAL INSTRUCTIONS

Please read and follow the instructions below with respect to the submission of your college’s financial
information, for the fiscal year ending June 30, 2010, to the Office of Budget and Management (OBM). Please
note that your college is required to submit ―audited‖ financial statements to OBM by Friday, October 15,
2010.


GASB 39 Requirement -- In addition, if your college has included blended or discretely presented component
units in its respective financial statements, please include the balances reported for the component units in all
aggregated totals reported to OBM in the reporting package, including the accompanying disclosures.
However, for component units that are discretely presented, please eliminate any payables or receivables
between the component units and the college, as well as any revenues or expenses relating to activity between
the component units and the college, from the total amounts reported in these schedules to OBM.

When completed, please forward the Supplemental Information Package in Excel format by e-mail to
amy.hall@obm.state.oh.us

Any questions can be directed to Amy Hall, Financial Reporting Manager, (614) 466-1620, or you can
e-mail questions to her at    amy.hall@obm.state.oh.us

INSTRUCTIONS FOR COLLEGES REQUIRED TO SUBMIT AUDITED DATA BY OCTOBER 15, 2010
OBM requests that all colleges complete all schedules in this Excel file. The information reported on these
schedules must be reconciled with the Statement of Net Assets or the Statement of Revenues, Expenses and
Changes in Net Assets, as the case may be.

This Excel file along with your college’s audited 2010 financial report must be submitted to OBM at the above
address, no later than Friday, October 15, 2010.
                                                 SCHEDULE A

                                      DEPOSITS AND INVESTMENTS

Please provide the following information required under GASB Statement No. 40, Deposit and Investment Risk
Disclosures, an amendment of GASB Statement No. 3 and GASB Statement No. 53, Accounting and Financial
Reporting for Derivative Instruments .

When completing Schedule A, your college is required to include the necessary deposit and investment
disclosures applicable to both the college and its blended and discretely presented component units, as the case
may be. Therefore, the deposit and investment schedules should report consolidated totals for the college and its
component units.

Step 1:     Carrying amount of deposits and the deposits’ balance per bank classified in the custodial credit risk
            categories defined under paragraph 8 of GASB 40. Please review the instructions on the
            Schedule A-Deposits tab and complete the accompanying schedule.

Step 2:     Fair value of each major type of investment classified by the custodial credit risk categories defined
            under paragraph 9 of GASB 40, by maturity date, by credit quality rating, and by foreign currency.

            Other investment-related disclosures required under GASB 3 and 40.

            Please review the instructions on the Schedule A-Invest Type & Rating and Schedule A-Invest
            Foreign & Add tabs and complete the accompanying schedules.


Step 3:     A reconciliation of the total carrying amount reported for deposits on the Schedule A-Deposits tab
            and the fair value of investments on the Schedule A-Investments tab with your college’s statement of
            net assets, as reported on the Statement of Net Assets tab. Please complete the Schedule A-
            Reconciliation tab for this step.
                                 SCHEDULE A―DEPOSITS

                       INSTRUCTIONS FOR DEPOSITS SCHEDULE

Please express all amounts in thousands.

Column (A):   Report the total carrying amount of deposits with financial institutions. Do not
              include the ―Cash on Hand‖ balance reported on Line 1 of the Statement of Net
              Assets.

Column (B):   Report the bank balance, as reported by the financial institutions.

Column (C):   Allocate the total bank balance reported in Column (B) to the following categories:


              Not Exposed to Custodial Credit Risk
              Deposit is insured (e.g., FDIC, insured up to $250,000) or collateralized with
              securities held by the College, the College’s agent, or the pledging financial
              institution’s trust department or its agent in the College’s name. (NOTE:
              Balances reported in this column are not required to be disclosed in the notes to
              the financial statements; however, this column has been included so as to allow
              all deposit accounts to be accounted for on this schedule.)

              Collateralized with Securities Held by the Pledging Financial Institution
              Deposit is uninsured but collateralized with pledged securities held by the
              financial institution. (GASB 40, ¶ 8 b.)
              Collateralized with Securities Held by the Pledging Financial Institution’s Trust
              Dept. or Agent, but not in the College’s Name
              Deposit is uninsured but collateralized with pledged securities held by the
              financial institution’s trust department or agent, but not in the College’s name.
              (GASB 40, ¶ 8 c.)

              Uncollateralized
              Deposit is uninsured and uncollateralized. (GASB 40, ¶ 8 a.)

              If necessary, please refer to GASB Statement No. 40 and/or the GASB’s
              Comprehensive Implementation Guide for further guidance on classifying
              deposits by custodial credit risk category.
                                     DEPOSITS¹ SCHEDULE

      (A)            (B)                                      (C)
                                                Balance per Bank, as of 06/30/10
                                                 Custodial Credit Risk Category²


                                                         Collateralized
                                                         with Securities
                                          Collateralized   Held by the
                                               with         Pledging
                                           Securities       Financial
   Carrying       Bank                     Held by the Institution's Trust
  Amount of      Balance,    Not Exposed    Pledging     Dept. or Agent,
 Deposits, as     as of      to Custodial   Financial     but not in the
  of 06/30/10    06/30/10     Credit Risk   Institution  College's Name           Uncollateralized




¹Deposits with financial institutions are defined as deposit accounts in banks, savings and loan
associations, and credit unions. They are demand, savings, and time accounts, including
negotiable order of withdrawal (NOW) accounts and nonnegotiable certificates of deposit (CDs).
Money market accounts offered by financial institutions should be treated like any other deposit
account for purposes of GASB Statement 40, and classified in categories of credit depending on
whether balances are insured or collateralized.
Bank investment contracts and investment contracts with other types of financial institutions (i.e.,
savings and loan associations) should be classified in categories of custodial credit risk for
deposits because these instruments are considered deposits with financial institutions.
Negotiable CDs , however, are considered investments, and therefore, should not be included on
this schedule, but should be reported on the Schedule A-Invest Type & Rating tab and classified
by the investment risk categories, accordingly.

²REMINDER: The bank balance should be categorized by custodial credit risk, not the carrying
amount.



Prepared by: __________________________________ College: __________________________
Phone Number: _____________ E-Mail: _____________________________ Date: ___________
                                                                                   SCHEDULE A—INVESTMENTS

                 INSTRUCTIONS FOR INVESTMENTS SCHEDULE—BALANCES BY INVESTMENT TYPE, CUSTODIAL CREDIT RISK, AND INVESTMENT MATURITIES

Please express all amounts in thousands. Investment balances in investment types not already listed on the Schedule should be added on the lines provided by each additional
investment type category (e.g., life insurance).


Column (A):   Allocate the total fair value, as of the settlement date, for each major type of investment reported, as of June 30, 2010, by custodial credit risk category:


                         Not Exposed to Custodial Credit Risk includes investments that were insured or registered in the College’s name; securities held by the College or the
                         College’s agent in the College’s name; and investments that were uninsured and unregistered, with securities held by the counterparty’s trust department or
                         agent in the College’s name. (NOTE: Balances reported under this column are not required to be disclosed in the notes to the financial statements;
                         however, this column has been included so as to allow all investments to be accounted for on this schedule.)

                         Held by the Counterparty’s Trust Department or Agent and not in the College’s Name includes investments that were uninsured and unregistered, with
                         securities held by the counterparty’s trust department or agent but not in the College’s name. (GASB 40, ¶ 9 b.)

                         Held by the Counterparty and not in the College’s Name includes investments that were uninsured and unregistered, with securities held by the
                         counterparty but not in the College’s name. (GASB 40, ¶ 9 a.)

                     Please note that GNMA investments are backed by the U.S. Government and should be reported as U.S. Government Obligations, not U.S. Agency and
                     Instrumentality Obligations.

                     If necessary, please refer to GASB Statement No. 40 and/or the GASB’s Comprehensive Implementation Guide for further guidance on classifying investments
                     by custodial credit risk category. Also, refer to GASB Technical Bulletin 87-1, for specific guidance on classifying, by credit risk category, investments held in
                     Federal Reserve or Depository Trust Company book-entry form.

Column (B):   Report the total fair value of each major type of investment as of the Trade Date.

Column (C):   Allocate the investment balance reported under Column (B) of each major type or class of investments in debt securities by maturity date, since the State has
               elected to report interest rate risk using the Segmented Time Distribution Method. (GASB No. 40, ¶15) For bond mutual funds, the overall weighted average
               maturity (WAM) of each fund should be classified under the proper column for the respective maturity.
                                           BALANCES BY INVESTMENT TYPE, CUSTODIAL CREDIT RISK, AND INVESTMENT MATURITIES SCHEDULE
                                                                              as of June 30, 2010
                                                                                    (in 000s)

                                                                                  (A)                                 (B)                                (C)


                                                             Investment Custodial Credit Risk Categories                                       Investment Maturities
                                                            (Allocate using fair value as of settlement date)                                        (in years)
                                                                 (1)              (2)               (3)

                                                                                                                      Total
                                                                                                Held by the       Investment
                                                                            Held by the       Counterparty's        Balance
                                                               Not         Counterparty       Trust Dept. or     (stated at fair
                                                            Exposed to     and not in the     Agent and not       value as of
                                                             Custodial       College's       in the College's      the Trade         Less                                     More
Investment Type                                             Credit Risk        Name                Name               Date)         Than 1         1-5           6-10        Than 10
U.S. Government Obligations                                 $          -   $             -    $              -    $            -   $       -   $         -   $          -   $       -
U.S. Government Obligations - Strips                                   -                 -                   -                 -           -             -              -           -
U.S. Agency and Instrumentality Obligations                            -                 -                   -                 -           -             -              -           -
U.S. Agency and Instrumentality Obligations - Strips                   -                 -                   -                 -           -             -              -           -
Municipal Obligations                                                  -                 -                   -                 -           -             -              -           -
Common and Preferred Stock                                             -                 -                   -                 -     N/A           N/A           N/A           N/A
Corporate Bonds and Notes                                              -                 -                   -                 -           -             -              -           -
Repurchase Agreements                                                  -                 -                   -                 -           -             -              -           -
Commercial Paper                                                       -                 -                   -                 -           -             -              -           -
Bankers Acceptances                                                    -                 -                   -                 -           -             -              -           -
State Treasury Asset Reserve (STAR Ohio)                       N/A              N/A                 N/A                        -     N/A           N/A           N/A           N/A
Real Estate                                                    N/A              N/A                 N/A                        -     N/A           N/A           N/A           N/A
Equity Mutual Funds                                            N/A              N/A                 N/A                        -     N/A           N/A           N/A           N/A
Bond Mutual Funds                                              N/A              N/A                 N/A                        -           -             -              -           -
Limited Partnerships                                           N/A              N/A                 N/A                        -     N/A           N/A           N/A           N/A
Mortgage Loans                                                 N/A              N/A                 N/A                        -           -             -              -           -
Guaranteed Investment Contracts                                N/A              N/A                 N/A                        -           -             -              -           -
Foreign Bonds and Notes                                                -                 -                   -                 -           -             -              -           -
Foreign Common and Preferred Stock                                     -                 -                   -                       N/A           N/A           N/A           N/A
Investment Derivative Instruments (please specify type) :
                                                                N/A             N/A                N/A                         -           -             -              -           -
                                                                N/A             N/A                N/A                         -           -             -              -           -
  Total Investments                                         $          -   $             -   $               -   $             -   $       -   $         -   $          -   $       -
                                                                     INSTRUCTIONS FOR INVESTMENTS SCHEDULE—CREDIT RATINGS


Using the credit quality rating descriptions of the nationally recognized statistical rating organizations, please report the fair values of investments by credit quality ratings and by investment type for investments in
debt securities, excluding investments issued by or explicitly guaranteed by the U.S. government (e.g. GNMAs). For investment types with multiple investments, the fair values of the individual investments
should be aggregated by each applicable credit rating category. For individual investments with ratings from more than one organization, ―the rating indicative of the greatest degree of risk should be presented.‖
If an investment is not rated, please report the investment as ―unrated‖. (GASB No. 40, ¶ 7 and Comprehensive Implementation Guide , Section 1.9)

The total investment balances on this schedule should agree to the respective investment type balances on the Investments Schedule—Balances by Investment Type, Custodial Credit Risk, and Investment
Maturities, Column (B) on Schedule A—Balance by Investment Type, Custodial Credit Risk, and Investment Maturities above.




                                                                                                CREDIT RATINGS SCHEDULE
                                                                                                    as of June 30, 2010
                                                                                                          (in 000s)

Investment Type                                                   AAA/Aaa           AA/Aa            A/A-1             BBB/Baa       BB/Ba           B       CCC/Caa         CC/Ca           C           Unrated           Total
U.S. Agency and Instrumentality Obligations                   $             -   $           -    $             -   $             -   $     -     $       -   $     -     $           -   $       -   $             -   $           -
U.S. Agency and Instrumentality Obligations - Strips                        -               -                  -                 -         -             -         -                 -           -                 -               -
Municipal Obligations                                                       -               -                  -                 -         -             -         -                 -           -                 -               -
Corporate Bonds and Notes                                                   -               -                  -                 -         -             -         -                 -           -                 -               -
Repurchase Agreements                                                       -               -                  -                 -         -             -         -                 -           -                 -               -
Commercial Paper                                                            -               -                  -                 -         -             -         -                 -           -                 -               -
Bankers Acceptances                                                         -               -                  -                 -         -             -         -                 -           -                 -               -
State Treasury Asset Reserve (STAR Ohio)                                    -               -                  -                 -         -             -         -                 -           -                 -               -
Bond Mutual Funds                                                           -               -                  -                 -         -             -         -                 -           -                 -               -
Mortgage Loans                                                              -               -                  -                 -         -             -         -                 -           -                 -               -
Guaranteed Investment Contracts                                             -               -                  -                 -         -             -         -                 -           -                 -               -
Foreign Bonds and Notes
Investment Derivative Instruments (please specify type) :
                                                                            -               -                  -                 -           -           -           -               -           -                 -               -
                                                                            -               -                  -                 -           -           -           -               -           -                 -               -
  Total Investments                                           $             -   $           -    $             -   $             -   $       -   $       -   $       -   $           -   $       -   $             -   $           -

Prepared by: __________________________________ College: __________________________
Phone Number: _____________ E-Mail: _____________________________ Date: ___________
                                                                    SCHEDULE A—INVESTMENTS

                                          INSTRUCTIONS FOR INVESTMENT SCHEDULE - FOREIGN CURRENCY RISK

Please report the investment balance of any foreign investments by currency denomination in the schedule below. The investment balance should be reported in U.S.
dollars. (GASB No. 40, ¶ 17) Investments in currencies not listed on the Schedule should be added at the bottom of the schedule with definitive currency
names and corresponding balances.

The total investment balances on this schedule should agree to the respective investment type balances on the Investments Schedule—Balances by Investment
Type, Custodial Credit Risk, and Investment Maturities, Column (B) Schedule A—Balance by Investment Type, Custodial Credit Risk, and Investment Maturities on
the Schedule A—Invest Type & Rating.

Note: Mutual Funds may include investments in foreign stocks and bonds but they should not be included on this schedule since they are not direct investments in
the foreign investments. If necessary, please refer to GASB Statement No. 40 and/or the GASB’s Comprehensive Implementation Guide regarding pooled
investments.

                                                    FOREIGN CURRENCY RISK
                                                       as of June 30, 2010
                                                             (in 000s)

                                                       In U.S. Dollars
                                Common and                               Insert           Insert
                               Preferred Stock-     Corporate         Investment       Investment
Currency                           Foreign      Bonds/Notes-Foreign      Type:           Type 2:
  Argentinean Peso             $              - $                 - $              -   $          -
  Australian Dollar                           -                   -                -              -
  Bahamian Dollar                             -                   -                -              -
  Belize Dollar                               -                   -                -              -
  Bermudian Dollar                            -                   -                -              -
  Brazilian Real                              -                   -                -              -
  British Pound                               -                   -                -              -
  Bulgarian Lev                               -                   -                -              -
  Canadian Dollar                             -                   -                -              -
  Caymanian Dollar                            -                   -                -              -
  Chilean Peso                                -                   -                -              -
  Chinese Yuan                                -                   -                -              -
  Colombian Peso                              -                   -                -              -
  Czech Koruna                                -                   -                -              -
  Danish Krone                                -                   -                -              -
  Egyptian Pound                              -                   -                -              -
  Euro                                        -                   -                -              -
  Hong Kong Dollar                            -                   -                -              -
  Hungarian Forint                            -                   -                -              -
  Icelandic Krona                             -                   -                -              -
  Indian Rupee                                -                   -                -              -
  Indonesian Rupiah                           -                   -                -              -
  Israeli Shekel                              -                   -                -              -
  Japanese Yen                                -                   -                -              -
  Jordanian Dollar                            -                   -                -              -
  Lithuanian Litas                            -                   -                -              -
  Malaysian Ringgit                           -                   -                -              -
  Mexican Peso                                -                   -                -              -
  Netherlands Antilles Guilder                -                   -                -              -
  New Zealand Dollar                          -                   -                -              -
  Norwegian Krone                             -                   -                -              -
  Pakistani Rupee                             -                   -                -              -
  Panamanian Balboa                           -                   -                -              -
  Peruvian New Sol                            -                   -                -              -
  Philippines Peso                            -                   -                -              -
  Polish Zloty                                -                   -                -              -
  Romanian Leu                                -                   -                -              -
  Russian Ruble                               -                   -                -              -
  Singapore Dollar                            -                   -                -              -
  South African Rand                          -                   -                -              -
  South Korean Won                            -                   -                -              -
  Sri Lankan Rupee                            -                   -                -              -
  Swedish Krona                               -                   -                -              -
  Swiss Franc                                 -                   -                -              -
  Taiwan Dollar                               -                   -                -              -
  Thailand Baht                               -                   -                -              -
  Turkish Lira                                -                   -                -              -
  Venezuelan Bolivar                          -                   -                -              -
  Zimbabwean Dollar                           -                   -                -              -
Other currencies                              -                   -                -              -
  (please specify):                           -                   -                -              -
                                              -                   -                -              -
                                              -                   -                -              -
                                              -                   -                -              -
  Held in Foreign Currency                    -                   -                -              -
  Held in U.S. Dollars                        -                   -                -              -
  Total                        $              - $                 - $              -   $          -
                                                                INVESTMENTS - ADDITIONAL INFORMATION
                                                                          as of June 30, 2010

Please provide the information requested below.

1. Please describe the facts and circumstances of any violations of statutory authority or contractual provisions during the year ended June 30, 2010, related to the
investments listed on the previous schedule. (GASB 3,¶ 66 & 77)




2. For investments in U.S. Agency and Instrumentality Obligations and U.S. Agency and Instrumentality Obligations—Strips, please provide the fair value at June
30, 2010, by issuer. Totals reported on Lines A and B should agree. Please express all amounts in thousands.
       Please note that GNMA investments are backed by the U.S. Government and should be reported as U.S.
       Government Obligations, not U.S. Agency and Instrumentality Obligations.

       Issuer                                                                       Fair Value
       Federal National Mortgage Association (Fannie Mae)……………………………                $            -
       Federal Home Loan Banks (FHLB)…………………………………………………………                                      -
       Federal Home Loan Mortgage Corporation (Freddie Mac) …………………                              -
       Student Loan Marketing Association (Sallie Mae) …………………………………                             -
       Federal Farm Credit Bank ………………………………………………………………………                                      -
       Other (Please specify):
                                                                                                 -
                                                                                                 -
                 Total                                                              $            -
                                                                                        Line A

       U.S. Agency and Instrumentality Obligations (Column B, Schedule A-
       Invest Type & Rating tab)…………………………………………………………………………                        $            -
       U.S. Agency and Instrumentality Obligations—Strips (Column B,
       Schedule A-Invest Type & Rating tab ……………………………………………………                                  -
                 Total                                                              $            -
                                                                                        Line B




For other investment types, please list below any issuers that represent five (5) percent or more of total investments reported in Column (B) on the schedule on page
6, along with the investment type and investment balances with those issuers. Investments issued by or explicitly guaranteed by the U.S. government and
investments in mutual funds, external investment pools, and other pooled investments should be excluded. (GASB 40, ¶ 11)

       Issuer                                    Investment Type                    Fair Value
                                                                                     $         -
                                                                                               -
                                                                                               -

3. For investment derivative instruments, please provide the following information for fiscal year 2010, by type (e.g., foreign currency forward, pay-fixed interest rate
swap (when hedging not effective at year-end)). Totals reported on Lines A and B should agree. Please express all amounts in thousands. (GASB 53, ¶ 68-69 &
76-79)


                                                       Fair Value at 6/30/10                          Changes in Fair Value for FY10
                                                                        Financial                                       Financial
   Investment Derivative          Notional                             Statement                                       Statement
      Instrument Type             Amount              Amount             Account                       Amount            Account

                              $              -   $                 -                                 $            -

                                             -                     -                                              -

                                             -                     -                                              -

                                             -                     -                                              -

                                             -                     -                                              -
                              $              -   $                 -                                 $            -
                                                       Line A

  Total Investment Derivative Instruments
  (Column B, Schedule A-Invest Type &
  Rating)                                        $                 -
                                                       Line B


4. Please describe any terms of debt investments that may cause their fair values to be highly sensitive to interest rate changes. These would include coupon
multipliers, benchmark indexes, reset dates, and embedded options. The investment type, terms, and fair value of the investments should be included in the
description. (GASB No. 40, ¶ 16) Please express all amounts in thousands.

    Issuer                                                             Terms                         Fair Value
                                                                                                      $           -
                                                                                                                  -
                                                                                                                  -
5. Has your college included a disclosure within its separately issued report regarding any investment policies formally adopted by the college? (GASB 40, ¶ 6;
GASB’s Comprehensive Implementation Guide , Q1.5.1)
                              Yes, on page number(s)                              of the college’s financial report.
                              No, the college has no formally approved policies and procedures.
                              No, but we have forwarded the formally approved policies for the college with the submission of the
                              supplemental information package.



6. Within the context of your college’s separately issued financial report, as is required to be detailed in the notes to the financial statements, has the college
disclosed:

         -   the stated basis for investments?
                        Yes, on page(s)           of the college's financial report.

         -   the types of investments authorized by legal or contractual provisions? (GASB 3, ¶ 65 & 76)
                        Yes, on page(s)           of the college's financial report.


         -   losses recognized during fiscal year 2010 due to default by counterparties to deposit or investment transactions and amounts recovered from
             prior-period losses if not separately displayed on the operating statement investments? (GASB 3, ¶75 & 80)
                        Yes, on page(s)            of the college's financial report.
                        Not applicable; there were no significant losses during FY 2010.


If you did not provide a ―Yes‖ or ―Not applicable‖ response to any of the above questions under Item No. 5, then please include the required disclosure below.




Prepared by: __________________________________ College: __________________________
Phone Number: _____________ E-Mail: _____________________________ Date: ___________
Y RISK

he investment balance should be reported in U.S.
 tom of the schedule with definitive currency


tments Schedule—Balances by Investment
dial Credit Risk, and Investment Maturities on


hedule since they are not direct investments in
plementation Guide regarding pooled
ng the year ended June 30, 2010, related to the




s—Strips, please provide the fair value at June




eported in Column (B) on the schedule on page
guaranteed by the U.S. government and
 (GASB 40, ¶ 11)




foreign currency forward, pay-fixed interest rate
l amounts in thousands. (GASB 53, ¶ 68-69 &




                     Contingent Features and
                      Companion Instruments




 ate changes. These would include coupon
e investments should be included in the
ally adopted by the college? (GASB 40, ¶ 6;




o the financial statements, has the college




 actions and amounts recovered from
  80)




e include the required disclosure below.
                                 SCHEDULE A—RECONCILIATION

          INSTRUCTIONS FOR THE RECONCILIATON BETWEEN GASB 40 DEPOSITS AND
               INVESTMENT DISCLOSURES AND THE STATEMENT OF NET ASSETS

When completing the schedule below, please express all amounts in thousands.

Column (A):    For each balance sheet account, report the amount categorized as a deposit on the GASB 40
               Deposits Schedule on the Schedule A—Deposits tab.

Column (B):    For each balance sheet account, report the amount categorized as an investment on the GASB
               40 Investments Schedule on the Schedule A—Invest Type & Rating tab.

Column (C):    For each balance sheet account, total amounts reported under Columns (A) and (B).

Line 1:        The amount reported on Line 1 should agree with the total amount reported under Column (A)
               on the GASB 40 Deposits Schedule on the Schedule A—Deposits tab.

Line 2:        The amount reported on Line 2 should agree with the total amount reported under Column (B)
               on the GASB 40 Investments Schedule—Balances by Investment Type, Custodial Credit Risk,
               and Investment Maturities on the Schedule A—Invest Type & Rating tab.
         GASB 40 DISCLOSURES AND STATEMENT OF NET ASSETS RECONCILIATION
                                 as of June 30, 2010
                                       (in 000s)

                                                      (A)            (B)             (C)
                                                                                     Total
Balance Sheet Account                             Deposits       Investments       (A) + (B)
Cash and Cash Equivalents:
 Cash ………………………………………………………………                    $          -   $         -   $               -
 STAR Ohio Investments Included in Cash and
 Cash Equivalents ………………………………………………                         -             -                   -
 Other Investments Included in Cash and Cash
 Equivalents …………………………………………………………                          -             -                   -
   Total Cash and Cash Equivalents
   (equals balance reported on Line 2
   of
   A.xls)………………………………………………                                  -             -                   -

Current Investments (equals balance reported on
Line 3 of the Statement of Net Assets)………………                 -             -                   -
Restricted Cash and Cash Equivalents (equals
balance reported on Line 10 of the Statement of
Net Assets)……………………………………………………………                           -             -                   -

Restricted Investments (equals balance reported
on Line 11 of the Statement of Net Assets)………                -             -                   -

Noncurrent Investments (equals balance reported
on Line 12 of the Statement of Net
Assets)……………………………………………………………………                            -             -                   -


Other (please specify by balance sheet account
included on the Statement of Net Assets below):



                                                             -             -                   -
Total Carrying Amount per Statement of Net
Assets……………………………………………………………………                  $          -   $         -   $               -




Prepared by: __________________________________ College: __________________________
Phone Number: _____________ E-Mail: _____________________________ Date: ___________
                                             SCHEDULE B

                                             RECEIVABLES

LOANS RECEIVABLE

Please provide the following analysis of the ―Loans Receivable‖ balance. The balance reported as
―Current-Due in One Year‖ below should agree with the balance reported on Line 5 of the Statement of
Net Assets, and the balance reported as ―Noncurrent-Due in More Than One Year‖ below should agree
with the balance reported on Line 13 of the Statement of Net Assets. Also, the total reported on Line A
below should agree with the total reported on Line B. The variance should be zero.

                                                               Loans Receivable,
                                                                 as of 06/30/10
               Name of Loan Program                                 (in 000s)

Student Loan                                               $                          -
Other                                                                                 -
Loans Receivable, Gross                                                               -
Estimated Uncollectible                                                               -
 Total Loans Receivable, Net                               $                          -
                                                                     Line A

Current-Due in One Year (Line 5 of Statement of Net        $                          -
Assets)
Noncurrent-Due in More Than One Year (Line 13
Statement of Net Assets)                                                              -
 Total Loans Receivable, Net
                                                           $                          -
                                                                     Line B
                                                                                        Total on Line B
         Variance                                          $                          - agrees with Line
                                                                                        A above
OTHER RECEIVABLES
Below, please detail, by subaccount, the balances that are reported under the ―Other Receivables‖
account on the Statement of Net Assets. The balance reported as ―Current-Due in One Year‖ below
should agree with the balance reported on Line 7 of the Statement of Net Assets, and the balance
reported as ―Noncurrent-Due in More Than One Year‖ below should agree with the balance reported on
Line 14 of the Statement of Net Assets. Also, the total reported on Line A below should agree with the
total reported on Line B. The variance should be zero.


                                                              Other Receivables,
                                                                as of 06/30/10
                                                                   (in 000s)

Accounts Receivable                                       $                          -
Unbilled Charges                                                                    -
Pledges Receivable                                                                  -
Interest Receivable                                                                 -
Dividends Receivable                                                                -
Receivables Not Elsewhere Classified
(Please specify their nature below by major account
category):
                                                                                    -
                                                                                    -
                                                                                    -
                                                                                    -
Other Receivables, Gross                                                            -
Estimated Uncollectible                                                             -
 Total Other Receivables, Net                             $                          -
                                                                    Line A

Current-Due in One Year (Line 7 of Statement of Net       $                          -
Assets)
Noncurrent-Due in More Than One Year (Line 14 of
Statement of Net Assets)                                                            -
 Total Other Receivables, Net
                                                          $                          -
                                                                    Line B
                                                                                       Total on Line B
         Variance                                         $                          - agrees with Line
                                                                                       A above


Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
                                               SCHEDULE C


                      RECEIVABLE FROM PRIMARY GOVERNMENT (STATE OF OHIO)
Below, please detail the balances that are included under the "Receivable from Primary Government (State of
Ohio)" account on the Statement of Net Assets. The balance reported below on Line A should agree with the
amount reported on Line 6 of the Statement of Net Assets. Balances reported on Lines B through D should
agree with balances reported on the respective downloads* from the State's Ohio Administrative Knowledge
System (OAKS).

                                                                                              Receivable from
                                                                                                   Primary
                                                                                                Government
                                                                                             (State of Ohio), as
                                                                                               of 06/30/10 (in
                                                                                                    000s)
Balance reported on Line 6 on Statement of Net Assets                                        $                    -
                                                                                                     Line A
Balance reported per OAKS Downloads:*
 Fund 7034 Construction Payables,
   as of 06_30_10.xls (as reported on Schedule P)                                        -
                                                                                Line B
 Fund 7034 Unreimbursed Construction Costs,
  as of 06_30_10.xls (as reported on Schedule P)                                         -
                                                                                Line C
 State Grants and Contracts Receivable,
 as of 06_30_10.xls                                                                      -
                                                                                Line D
    Total per OAKS Downloads                                                                                          -
                                                                                                 Line E = Lines
                                                                                                     B+C+D

    Variance                                                                                 $                    -
                                                                                                Line A – Line E
                                                                                             (Variance should be
                                                                                               $0; if not, please
                                                                                                 complete the
                                                                                             reconciliation below.)
Below, please itemize the reconciling amount(s) by department/agency, fund, journal/transaction ID,
and amount from the vouchers that comprise the variance reported above.


                                                                                                 Journal ID/            Amount
                           Department/Agency                                        Fund        Transaction            (in 000s)
                                                                                                     ID
                                                                                                                  $                      -
                                                                                                                                         -
                                                                                                                                         -
                                                                                                                                         -
Total Reconciling Items                                                                                           $                      -



*OBM will post on its website the above-listed data downloads that report the dollar amounts payable to your college from the State of
Ohio, as of June 30, 2010, for 1.) reimbursable construction costs funded with capital appropriations assigned to OAKS Fund 7034 and
2.) state grants and contracts. OBM will notify your college by e-mail when this information becomes available from the OBM website.


Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
                                                SCHEDULE D

                                                INVENTORIES


1. What is the valuation basis (i.e., cost) for your college's inventories as reported on Line 8 of the
   Statement of Net Assets?




2. What method is used to determine the value of inventories at your college (e.g., first-in, first-out
   (FIFO), last-in, first-out (LIFO), weighted-average cost, etc.)?




Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
                                         SCHEDULE E

                                        OTHER ASSETS

Below, please detail, by subaccount, the balances that are included under the ―Other Assets‖
account on the Statement of Net Assets. The "Total" balance reported on Line A below should
agree with the balance reported on Line 9 of the Statement of Net Assets, and the "Total" balance
reported on Line B below should agree with the balance reported on Line 15 of the Statement of
Net Assets.

                                                              Other Assets,
                                                              as of 6/30/10
                                                                (in 000s)

                                                        Current         Noncurrent
                                                        Portion           Portion

Prepaids                                            $             - $                -
Deferred Charges (e.g., bond issuance costs)                      -                  -
Intangible Assets                                                 -                  -
Hedging Derivative Instruments:
 Fair Value Hedges                                                -                  -
 Cash Flow Hedges                                                 -                  -
Other Assets Not Elsewhere Classified (Please
specify their nature below by major account
category):
                                                                  -                  -
                                                                  -                  -
                                                                  -                  -
                                                                  -                  -


                                            Total   $             - $                -
                                                         Line A           Line B

Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
                                                         SCHEDULE F

                                                        CAPITAL ASSETS

Please report the changes in the capital asset balances, for the fiscal year ended June 30, 2010. The
balance reported on Line A should agree with the balance reported on Line 17 of the Statement of Net
Assets, while the balance reported on Line B should agree with the balance reported on Line 16 of the
Statement of Net Assets.

Please refer to paragraph 117 of GASB 34 for further guidance on the disclosure requirements for capital
assets.
                                                                                            (in 000s)
                                                                                   Additions
                                                                                   (Including        Retirements
                                                                                  Transfers-In      and Transfers-
                                                                                    from the          Out of the
                                                                                 Construction-in-    Construction-
                                                                  Balance           Progress         in-Progress     Balance
                                                                  7/1/2009          Account)           Account       6/30/2010
Capital Assets Not Being Depreciated:
 Land                                                         $              -   $             -    $           -    $            -
 Land Improvements                                                           -                 -                -                 -
 Construction-in-Progress                                                    -                 -                -                 -
 Patents and Trademarks                                                      -                 -                -                 -
 Collections of Works of Art and Historical Treasures                        -                 -                -                 -
   Total Capital Assets Not Being Depreciated                                -                 -                -                 -
                                                                                                                         Line A
Capital Assets Being Depreciated:
 Buildings                                                                   -                 -                -                 -
 Land Improvements                                                           -                 -                -                 -
 Machinery, Equipment and Vehicles                                           -                 -                -                 -
 Library Books and Publications                                              -                 -                -                 -
 Infrastructure                                                              -                 -                -                 -
 Patents and Trademarks                                                      -                 -                -                 -
 Collections of Works of Art and Historical Treasures                        -                 -                -                 -
   Total Capital Assets Being Depreciated                                    -                 -                -                 -


Less Accumulated Depreciation:
 Buildings                                                                   -                 -                -                 -
 Land Improvements                                                           -                 -                -                 -
 Machinery, Equipment and Vehicles                                           -                 -                -                 -
 Library Books and Publications                                              -                 -                -                 -
 Infrastructure                                                              -                 -                -                 -
 Patents and Trademarks                                                      -                 -                -                 -
 Collections of Works of Art and Historical Treasures                        -                 -                -                 -
   Total Accumulated Depreciation                                            -                 -                -                 -
                                                                                     Line C
   Total Capital Assets Being Depreciated, Net                               -                 -                -                 -
                                                                                                                         Line B
Capital Assets, Net                                           $              -   $             -    $           -    $            -
ANALYSIS OF FY 2010 DEPRECIATION EXPENSE                                                       (in 000s)

Depreciation Expense Reported on Line 21 of Statement of
Revenues, Expenses, and Changes in Net Assets                                       $                                -
Less: Additions to Accumulated Depreciation
Reported on Line C on Previous Page                                                                                  -
    Variance*                                                                       $                                -
                                                                                  (Variance should be $0; if not, please
                                                                                    complete the reconciliation below.)


Below, please itemize and explain the reconciling amount(s) that comprise the variance reported
above.

           Explanation of Reconciling Item(s)                                                  (in 000s)

                                                                                    $                                -
                                                                                                                     -
                                                                                                                     -
                                                                                                                     -
    Total Reconciling Items                                                         $                                -


*A variance may occur when there is an insignificant amount of gain or loss on the sale of capital assets included in depreciation
expense.



Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
                                                           SCHEDULE G

                                                  LIABILITIES AND COMMITMENTS
ACCRUED LIABILITIES
Below, please detail, by subaccount, the balances that are included under the ―Accrued Liabilities‖ account on the Statement
of Net Assets. The ―Total‖ balance reported on Line A below should agree with the balance reported on Line 20 of the
Statement of Net Assets.
                                                        Accrued Liabilities,
                                                       as of 06/30/10
                                                              (in 000s)

Wages Payable                                          $                   -
Health and Other Fringe Benefits Payable                                   -
Interest Payable                                                           -
Other Accrued Liabilities (please specify their
nature below by major account category):
                                                                           -
                                                                           -
                                                                           -
                                                                           -
                                                                           -
        Total                                          $                   -
                                                              Line A

SUBSEQUENT EVENTS AND CONTINGENT LIABILITIES
Please briefly describe any significant events occurring subsequent to June 30, 2010 (e.g., bond and note issuances,
settlement of material litigation, etc.).

Bond Issues Subsequent to June 30, 2010:
                                                                                          Net
                                                                                        Interest
           Description of Bond                             Date of Issue                Cost (%)              Amount (in 000s)

                                                                    00/00/00             0.0000%             $                    -
                                                                    00/00/00             0.0000%                                  -
                                                                    00/00/00             0.0000%                                  -
                                                                    00/00/00             0.0000%                                  -
                                                                    00/00/00             0.0000%                                  -

Other Subsequent Events (please describe):




Please provide the disclosures required under FASB Statement No. 5, Accounting for Contingencies. Please specify the
nature of contingencies accrued as liabilities on the Statement of Net Assets, as of June 30, 2010, including dollar amount, in
thousands.
OPERATING AND CAPITAL LEASES
Please provide a schedule of future minimum lease commitments for noncancelable operating leases and capital leases, as of
June 30, 2010. The amount reported on Line A should agree with the total of the current and noncurrent portions of the capital
lease obligation balance reported on the following page of the Supplemental Information Package under the ―Other Liabilities‖
account.

                                                                              (in 000s)
                                                           Operating                           Capital
Year Ended June 30,                                         Leases                             Leases

2011                                                   $                  -                $              -
2012                                                                      -                               -
2013                                                                      -                               -
2014                                                                      -                               -
2015                                                                      -                               -
2016 – 2020                                                               -                               -
2021 – 2025                                                               -                               -
2026 – 2030                                                               -                               -
2031 – 2035                                                               -                               -
2036 – 2040                                                               -                               -
2041 – 2045                                                               -                               -
Total Minimum Lease Payments                           $                  -                               -
Less: Amount Representing Interest                                                                        -
Present Value of Net Minimum Lease Payments                                                $              -
                                                                                               Line A


The balance of operating lease expenses for fiscal year 2010 reflected in your college’s financial statements was (in
thousands):
                                           $                  -

Contingent rents associated with capital leases in the current year were (in thousands):

                                           $                  -

Please report capital assets balances by category, as of June 30, 2010, that were financed under capital leases.

                                                        Balance, as of
                                                     06/30/10          (in
                                                            000s)
Land                                                 $                   -
Buildings                                                                -
Land Improvements                                                        -
Machinery, Equipment and Vehicles                                        -
   Total                                               $                  -
COMPENSATED ABSENCES
Please provide a brief description of your college’s compensated absences policy. (e.g., rates accrued by employees, vesting
rights, amounts paid at termination or retirement, accounting treatment/expenditure recognition policy, etc.)




OTHER LIABILITIES
Below, please detail, by subaccount, the balances that are included under the ―Other Liabilities‖ account on the Statement of
Net Assets. The ―Total‖ balance reported on Line A below should agree with the balance reported on Line 23 of the Statement
of Net Assets, and the ―Total‖ balance reported on Line B below should agree with the balance reported on Line 28 of the
Statement of Net Assets.

                                                                      Other Liabilities,
                                                                       as of 06/30/10
                                                                          (in 000s)
                                                           Current                         Noncurrent
                                                           Portion                          Portion
Claims, Judgments, and Contingencies                   $               -               $                    -
Capital Lease Obligations                                              -                                    -
Compensated Absences                                                   -                                    -
Refunds Payable                                                        -                                    -
Deposits Held in Custody for Others                                    -                                    -
Advances from Sponsors                                                 -                                    -
Payroll Withholding Liabilities                                        -                                    -
Cash Overdrafts                                                        -                                    -
Loans Payable                                                          -                                    -
Hedging Derivative Instruments:
  Fair Value Hedges                                                    -                                -
  Cash Flow Hedges                                                     -                                -
Loans Payable                                                          -                                    -
Liabilities Not Elsewhere Classified (Please specify
their nature below by major account category):

                                                                       -                                    -
                                                                       -                                    -
                                                                       -                                    -
       Total                                           $                   -           $                    -
                                                           Line A                            Line B
REVENUE BONDS AND NOTES
Please report the following information for each outstanding revenue bond/note issuance, as of June 30, 2010. The amount
reported as the ―Total‖ on Line A below should agree with the sum of the amounts reported on Lines 24 and 29 of the
Statement of Net Assets.
                                                                                      Maturing
                                                                                      Through                Outstanding
                                                                                       (please             Balance Stated at
Description/Purpose of                     Date of               Interest             state the            Carrying Value (in
Bond/Note Issuance                          Issue               Rates (%)             last year)                 000s)
                                           00/00/00               0.0000%                                  $                 -
                                           00/00/00               0.0000%                                                    -
                                   Total                                                                    $                       -
                                                                                                                  Line A

Additionally, please provide the future debt service requirements, in the aggregate, for outstanding revenue bonds and notes,
as of June 30, 2010. The amount reported on Line B should agree with the amount reported above on Line A.
                                                                                (in 000s)
Year Ended June 30,                             Principal                         Interest                        Total
2011                                       $                -               $                 -            $                    -
2012                                                        -                                 -                                 -
2013                                                        -                                 -                                 -
2014                                                        -                                 -                                 -
2015                                                        -                                 -                                 -
2016 – 2020                                                 -                                 -                                 -
2021 – 2025                                                 -                                 -                                 -
2026 – 2030                                                 -                                 -                                 -
2031 – 2035                                                 -                                 -                                 -
2036 – 2040                                                 -                                 -                                 -
2041 – 2045                                                 -                                 -                                 -
 Total                                     $                -               $                 -            $                    -
 Premium / (Discount)
 Total                                     $                -
                                                 Line B

   Variance                                $                -
CERTIFICATES OF PARTICIPATION
Please report the following information for each outstanding certificate of participation issuance, as of June 30, 2010. The
amount reported as the ―Total‖ on Line A below should equal the sum of the amounts reported on Lines 25 and 30 of the
Statement of Net Assets.

                                                                                         Maturing
                                                                                         Through                 Outstanding
                                                                                          (please              Balance Stated at
   Description/Purpose of Certificate        Date of                Interest             state the             Carrying Value (in
               Issuance                       Issue                Rates (%)             last year)                  000s)
                                             00/00/00                0.0000%                                   $                 -
                                             00/00/00                0.0000%                                                     -
                                             00/00/00                0.0000%                                                     -

                                     Total                                                                       $                       -
                                                                                                                      Line A



Additionally, please provide the future debt service requirements, in the aggregate, for outstanding certificates of participation
issuances, as of June 30, 2010. The amount reported on Line B should agree with the amount reported above on Line A.

                                                                                   (in 000s)
Year Ended June 30,                               Principal                          Interest                          Total

2011                                         $                 -               $                  -            $                     -
2012                                                           -                                  -                                  -
2013                                                           -                                  -                                  -
2014                                                           -                                  -                                  -
2015                                                           -                                  -                                  -
2016 – 2020                                                    -                                  -                                  -
2021 – 2025                                                    -                                  -                                  -
2026 – 2030                                                    -                                  -                                  -
2031 – 2035                                                    -                                  -                                  -
2036 – 2040                                                    -                                  -                                  -
2041 – 2045                                                    -                                  -                                  -
Total                                        $                 -               $                  -            $                     -
Premium / (Discount)
Total                                        $                 -
                                                   Line B

    Variance                                 $                 -




Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: __________________
                                       ADVANCE REFUNDING and DEFEASANCE OF DEBT


In accordance with GASB Statement No. 7, please provide the following disclosures on each advance refunding transaction that
resulted in the defeasance of debt (including certificates of participation as well as conventional bond/note issuances) during the
fiscal year ended June 30, 2010.



A general description of the transaction. (e.g., date of the transaction, actual/average interest rates of the refunding issue and of
the original debt being defeased, dollar amount of the refunding issue, outstanding dollar amount of the defeased debt at time of
defeasance, dollar amount of the net proceeds from the refunding and the dollar amount of any available trust monies from the
defeased debt used to purchase U.S. government securities placed in an irrevocable trust (if applicable), etc.)




The difference between the cash flows required to service the old debt and the cash flows required to service the new debt
and complete the refunding. (Please report separate dollar amounts (in thousands) for each advance refunding transaction.)

$                                        -

The economic gain or loss resulting from the transaction. (Please report separate dollar amounts (in thousands) for each advance
refunding transaction.)

$                                        -


The extraordinary gain/(loss) resulting from the transaction. (Please report separate dollar amounts (in thousands) for each
advance refunding transaction.)

$                                        -

PRIOR YEARS' DEFEASANCES

What is the balance (in thousands) of debt issuances defeased in substance in prior years that remained outstanding, as of June
30, 2010?

$                                        -


Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
                                                                                      SCHEDULE H

                                                                    CHANGES IN LONG-TERM LIABILITIES

For each long-term liability account, please report the changes that occurred during the fiscal year (i.e., beginning balance under Column (A), additions for the fiscal year
under Column (B), reductions for the fiscal year under Column (C), and the ending balance under Column (D)).
Schedule H should be completed for each liability account comprised of either 1) both a current and noncurrent portion or 2) a noncurrent portion only. Liabilities that are
comprised of a current portion only should not be reported on Schedule H. In other words, only liabilities that will have balances reported under Columns (E) and (F), or
Column (F) only, should be reported on this schedule along with their respective activity for FY 2010. The sum of balances reported under Columns (E) and (F) should
equal the amount reported in Column (G). Column (H) displays the variance between Columns (D) and (G). The variance should always be zero.

                                                                    (in 000s)                                 Long-Term Liabilities, as of 06/30/10
                                             (A)              (B)               (C)              (D)                (E)                  (F)                   (G)
                                                                                                                                Noncurrent-Due in
                                          Balance                                              Balance        Current-Due in      More Than One
                                          07/01/09*       Additions       Reductions           06/30/10         One Year                Year                  Total

Intergovernmental Payable             $               -   $           -   $            -   $              -   $             -    $                    -   $           -
Unearned Revenue                                      -               -                -                  -                 -                         -               -
Revenue Bonds and Notes                               -               -                -                  -                 -                         -               -
Certificates of Participation                         -               -                -                  -                 -                         -               -
Other Liabilities:                                                                                                                                                    -
  Compensated Absences                                -               -                -                  -                 -                         -               -
  Capital Lease Obligations                           -               -                -                  -                 -                         -               -
  Hedging Derivative Instruments                      -               -                -                  -                 -                         -               -
  Other                                               -               -                -                  -                 -                         -               -
Total Long-Term Liabilities          $                -   $           -   $            -   $              -   $             -   $                 -       $           -



* The 07/01/09 opening balances reported above for each liability account should equal the 06/30/09 ending balances for each liability account reported on Schedule H in
last year’s Supplemental Reporting Package. If not, please explain adjustments to the 07/01/09 opening balance(s) for each liability account below, as may be applicable.




Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
ons for the fiscal year


ly. Liabilities that are
umns (E) and (F), or
 (E) and (F) should



                    (H)


                Variance

                $          -
                           -
                           -
                           -
                           -
                           -
                           -
                           -
                           -
                $          -



rted on Schedule H in
 as may be applicable.
                                                                                                SCHEDULE I

                                                                                         HEDGING DERIVATIVES


For hedging derivative instruments, please provide the following information for fiscal year 2010, by type (e.g., receive-fixed interest rate swap, pay-fixed interest rate swap, rate cap). Please express all amounts in thousands. (GASB 53, ¶ 69-75 & 77-78)


                                      Fair Value at 6/30/10                      Changes in Fair Value for FY10
                                                (GASB 53 ¶ 69)                         (GASB 53 ¶ 69)



                                                                                                                                                                                                                                                                    Term
                         Notional                                                                                                                                                                                                                                   Beginning
                         Amount                                                                                     Contingent Features and Companion                                                      Method for Evaluating Hedge        Reference Rate &      Date        Term Ending
 Hedging Derivative    (GASB 53 ¶                            Financial                               Financial       Instruments     (GASB 53 ¶ 77 &          Hedging Objective                              Effectiveness                    Embedded Options     (GASB 53 ¶   Date (GASB
  Instrument Type          69)            Amount        Statement Account         Amount        Statement Account                   78)                                 (GASB 53 ¶ 71)                        (GASB 53 ¶ 31-62, 75)            (GASB 53 ¶ 72)          72)        53 ¶ 72)
                       $          -   $             -                        $              -
                                  -                 -                                       -
                                  -                 -                                       -
                                  -                 -                                       -
                                  -                 -                                       -


Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
  Cash Paid
 (Received) at
  Inception
(GASB 53 ¶ 72)
$              -
               -
               -
               -
               -
                                                                                                                     Credit Risk (GASB 53 ¶ 73a)                                                                                          Interest Rate Risk (GASB 53 ¶ 73b)


                                                Please describe the maximum amount of loss due to          Please describe the required
                                                credit risk, based on the derivative's fair value at       collateral or other security that                                     Derivative's Fair Value at        Please list each
                                                6/30/10, that would be incurred if counterparties          supports the derivative subject to                                6/30/10, net of collateral posted   counterparty and its
                                                failed to perform according to the terms of the            credit risk and the government's                                     by counterparties and the         percentage of the      Please describe any interest rate
 Hedging Derivative     Credit Quality Rating   contract, without respect to collateral, other security,   access to that collateral/other      Please describe any master     effects of any master netting     derivative's notional   terms that could adversely affect the
  Instrument Type             at 6/30/10        or netting arrangements.                                   security.                            netting arrangements.                   agreements                     amount.           derivative's fair value or cash flows.
$                   -                                                                                                                                                        $                               -
                    -                                                                                                                                                                                        -
                    -                                                                                                                                                                                        -
                    -                                                                                                                                                                                        -
                    -                                                                                                                                                                                        -
                                                                                                                                                                                                                          Foreign Currency Risk          (GASB
                            Basis Risk (GASB 53 ¶ 73c)                       Termination Risk (GASB 53 ¶ 73d)                         Rollover Risk (GASB 53 ¶ 73e)              Market-access Risk (GASB 53 ¶ 73f)                     53 ¶ 73g)
                                                              Please describe any risk when the derivative’s unscheduled end
                                                              could affect the hedging objective or present potentially          Please describe any risk if the derivative
                                                              significant unscheduled termination payments to the                does not extend to the maturity of the
                        Please describe any risk when the     counterparty. In the description, please include any termination   hedged item. In the description, please
                        derivative and the associated         events that have occurred, dates that the derivative may be        disclose the maturity of the derivative and   Please describe any risk relative to the
 Hedging Derivative     hedged item are based on different    terminated, and any out-of-the-ordinary termination events         the maturity of the associated hedged         ability to enter credit markets or that                         Amount
  Instrument Type       indexes (e.g., SIFMA versus LIBOR).   contained in the contractual documents.                            item.                                         credit will become more costly.             Foreign Currency     (in US dollars)
$                   -                                                                                                                                                                                                                          $               -
                    -                                                                                                                                                                                                                                           -
                    -                                                                                                                                                                                                                                           -
                    -                                                                                                                                                                                                                                           -
                    -                                                                                                                                                                                                                                           -
                                              SCHEDULE J

                       NET ASSETS RESTRICTED FOR NONEXPENDABLE

Please detail below the balances that are reported for your college and its discretely presented component
units as ―Net Assets Restricted for Nonexpendable.‖ The ―Total‖ balance reported on Line C below should
agree with the balance reported on Line 33 of the Statement of Net Assets.

                                                          Net Assets Restricted for Nonexpendable,
                                                                       as of 06/30/10
                                                                          (in 000s)

                                                                          College's
                                                                          Discretely
                                                       College-          Presented
                                                       Primary           Component
                                                      Government             Units              Total

Scholarships and Fellowships                          $            -    $              -   $                 -
Research                                                           -                   -                     -
Endowments and Quasi-Endowments                                    -                   -                     -
                                                      $            -    $              -   $                 -
                                                                                                Line A
Loans, Grants and Other College and
University Purposes:
Loans                                                 $            -    $              -   $                 -
Grants                                                             -                   -                     -
Other Net Assets
Restricted for Nonexpendable
(Please specify their nature below):
                                                                   -                   -                     -
                                                                   -                   -                     -
                                                                   -                   -                     -
                                                      $            -    $              -   $                 -
                                                                                                Line B

   Total                                                                                   $              -
                                                                                           Line C = Line A
                                                                                               + Line B

Prepared by: __________________________________ College: ________________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _________________
                                         SCHEDULE K

                       NET ASSETS RESTRICTED FOR EXPENDABLE

Please detail below the balances that are reported for your college and its discretely presented
component units as ―Net Assets Restricted for Expendable.‖ The ―Total‖ balance reported on
Line C below should agree with the balance reported on Line 34 of the Statement of Net
Assets.

                                                    Net Assets Restricted for Expendable,
                                                               as of 06/30/10
                                                                  (in 000s)
                                                                 College's
                                                                 Discretely
                                                   College-     Presented
                                                   Primary      Component
                                                  Government        Units          Total

Scholarships and Fellowships                      $            -   $          -   $             -
Research                                                       -              -                 -
Instructional Department Uses                                  -              -                 -
Student and Public Services                                    -              -                 -
Academic Support                                               -              -                 -
Debt Service                                                   -              -                 -
Capital Purposes                                               -              -                 -
Endowments and Quasi-Endowments                                -              -                 -
Current Operations                                             -              -                 -
                                                  $            -   $          -   $             -
                                                                                      Line A
Loans, Grants and Other College and
University Purposes:
Loans                                             $            -   $          -   $             -
Grants                                                         -              -                 -
Other Net Assets
Restricted for Expendable
(Please specify their nature below):
                                                               -              -                 -
                                                               -              -                 -
                                                               -              -                 -
                                                  $            -   $          -   $             -
                                                                                      Line B

   Total                                                                          $             -
                                                                                  Line C = Line A
                                                                                      + Line B

Prepared by: __________________________________ College: ______________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _______________
                                         SCHEDULE L

                              PENSION PLAN DISCLOSURES

ALTERNATIVE RETIREMENT PLANS (ARPS)
Please provide the following information on your college’s participation in any of the ARPs
established under Section 3305.02, Ohio Revised Code, that are available to employees who
otherwise would be eligible for participation in the Ohio Public Employees Retirement System
(OPERS) plan, or in the State Teachers Retirement System of Ohio (STRS) plan, for the year
ended June 30, 2010.


                     Dollar Amount                                       Actual Employer
                       of Payroll       Actual       Actual Employer    Contribution Amount
                       Covered        Employee         Contribution       Expressed as a
Name of Pension       Under this     Contributions     Amount (in         Percentage of
     Plan                 Plan         (in 000s)          000s)          Covered Payroll %


 University ARP
 for employees
otherwise eligible
    for STRS         $           -   $           -   $             -                   0.00%


 University ARP
 for employees
otherwise eligible
   for OPERS         $           -   $           -   $             -                   0.00%


Prepared by: __________________________________ College: _____________________________
Phone Number: _____________ E-Mail: _____________________________ Date: ______________
                                          SCHEDULE M

                               PRIOR PERIOD ADJUSTMENTS

By balance sheet (B/S) account, please report the effects of prior period adjustments on the
ending net assets balance, as of June 30, 2009. The amount reported on Line E on the
following page should agree with the balance reported on Line 37 of the Statement of
Revenues, Expenses, and Changes in Net Assets.

                                                                               (in 000s)
Net Assets, as of June 30, 2009, as previously reported                $                       -
                                                                                Line A

Adjustments for Changes in Accounting Principle:                               (in 000s)
 A. Increase/(Decrease) to Assets:
     (please specify by B/S account)
                                                                                               -
                                                                                               -
                                                                                               -
 B. (Increase)/Decrease to Liabilities:
     (please specify by B/S account)
                                                                                               -
                                                                                               -
                                                                                               -
    Net Adjustments for Changes in Accounting Principle                                        -
                                                                                Line B

Adjustments for Corrections of Errors:                                         (in 000s)
 A. Increase/(Decrease) to Assets:
     (please specify by B/S account)
                                                                                               -
                                                                                               -
                                                                                               -
 B. (Increase)/Decrease to Liabilities:
     (please specify by B/S account)
                                                                                               -
                                                                                               -
                                                                                               -

    Net Adjustments for Corrections of Errors                                                  -
                                                                                Line C
Adjustments for Other (please indicate reason):                    (in 000s)
 A. Increase/(Decrease) to Assets:
     (please specify by B/S account)
                                                                                    -
                                                                                    -
                                                                                    -
 B. (Increase)/Decrease to Liabilities:
     (please specify by B/S account)
                                                                                    -
                                                                                    -
                                                                                    -

    Net Adjustments for Other                                                       -
                                                                    Line D

     Total Prior Period Adjustments                                                 -
                                                             Line E = Lines B+C+D

       Net Assets, July 1, 2009, as restated                $                       -
                                                                   Line A+E


Prepared by: ________________________________ College: ______________________
Phone Number: ____________ E-Mail: ___________________________ Date: __________
                                                                          SCHEDULE N

                                             TRANSLATION OF REPORTED REVENUES
                                            TO THE STATE'S STATEMENT OF ACTIVITIES

In order for the State to properly report revenues on its Statement of Activities, please reclassify your college’s reported
revenues into the program revenues and general revenues classifications, as defined in paragraphs 48 through 52 of
GASB 34. The revenue amounts reclassified should be reconciled with your college’s financial statements using the
format below. In addition, explanatory footnotes on the revenue classifications for the Statement of Activities can be
found on at the bottom of the worksheet.

                                                                                                            (in 000s)
                                       1
PROGRAM REVENUES:
 Charges for Services:2
   Student Tuition and Fees ..................................................................                    $               -
   Federal Contracts for University Services .........................................                                            -
   State Contracts for University Services .............................................                                          -
   Local Contracts for University Services ............................................                                           -
   Private Contracts for University Services ..........................................                                           -
   Sales and Services ...........................................................................                                 -
   Auxiliary Enterprises .........................................................................                                -
   Hospital .............................................................................................                         -
   Other (Please specify by source):
                                                                                                                                  -
                                                                                                                                  -
     Total Charges for Services (rows 10-20).....................................                                                 -
                                                                                                                        Line A
 Operating Grants, Contributions and
 Restricted Investment Income:3
   Federal Grants ..................................................................................                              -
   Local Grants ......................................................................................                            -
   Private Grants ...................................................................................                             -
   Gifts and Donations ..........................................................................                                 -
   Restricted Investment Income (net of expense) ................................                                                 -
   Other (Please specify by source):
                                                                                                                                  -
                                                                                                                                  -
      Total Operating Grants and Contributions (rows 24-31)..........                                                             -
                                                                                                                        Line B
 Capital Grants, Contributions and Restricted Investment
 Income:4
   Federal Grants ..................................................................................                              -
   Local Grants ......................................................................................                            -
   Private Grants ...................................................................................                             -
   Gifts and Donations ..........................................................................                                 -
   Restricted Investment Income (net of expense) ................................                                                 -
   Other (Please specify by source):
                                                                                                                                  -
                                                                                                                                  -
     Total Capital Grants and Contributions (rows 35-42)................                                                          -
                                                                                                                        Line C
        Total Program Revenues (rows 21+32+43)..............................                                      $               -
                                                                                                                      Line D =
                                                                                                                   Lines A + B + C
                                   5
GENERAL REVENUES:
 Unrestricted Investment Earnings ........................................................                     $                -
  State Assistance:
    State Appropriations:
      Instructional ....................................................................................   -
      Non-Instructional ............................................................................       -
      Total Instructional & Non-Instructional (Lines 22 & 25 on the
        Statement of Revenues, Expenses, and Changes in

          Net Assets) (rows 52-53).............................................................                                 -

     Capital Appropriations (Line 31 on the Statement of
      Revenues, Expenses, and Changes in Net Assets) ......................                                                     -
        Total State Assistance – State and Capital Appropriations
          (rows 55-57)..............................................................................                            -
Other General Revenues (Please specify by source):
                                                                                                                                -
                                                                                                                                -
                                                                                                                                -
       Total Other .....................................................................................                        -

          Total General Revenues (Unrestricted Investment
          Earnings, State Assistance, and Other General
          Revenues) (rows 49+59+64)......................................................                      $                -
                                                                                                                    Line E

OTHER CHANGES PER THE STATEMENT OF REVENUES,
EXPENSES, AND CHANGES IN NET ASSETS
  Additions to the Principal of Permanent and Term
   Endowments (Line 33 on the Statement of Revenues,
   Expenses, and Changes in Net Assets) ...........................................                                             -
  Special Items (Line 34 on the Statement of Revenues,
   Expenses, and Changes in Net Assets) ............................................                                            -
  Extraordinary Items (Line 35 on the Statement of Revenues, .............
   Expenses, and Changes in Net Assets) ............................................                                            -
        Total Other Changes (rows 72-77)............................................                                            -
                                                                                                                     Line F

                  Total (rows 45+68+78).....................................................                   $                -
                                                                                                               Line G= Line D + E
                                                                                                                      +F

REVENUES AND OTHER CHANGES AS REPORTED IN YOUR
COLLEGE'S FINANCIAL STATEMENTS (Statement of Revenues,
Expenses, and Changes in Net Assets)

Operating Revenues ...............................................................................             $                -
Nonoperating Revenues .........................................................................                                 -
Capital Appropriations from State of Ohio ..............................................                                        -
Capital Grants and Gifts ..........................................................................                             -
 Other Changes:
     Additions to the Principal of Permanent
        and Term Endowments ...............................................................                                     -
     Special Items .................................................................................                            -
     Extraordinary Items ........................................................................                               -
          Total Revenues and Other Changes Reported
           in the Financial Statements (rows 86-95)...........................                                 $                -
Line H
Balance reported on Line G above..........................................................                   $              -
Less: Balance reported on Line H above.................................................                                     -
Variance..................................................................................................   $              -
                                                                                                                   Line I
Please reconcile and explain the amount(s) that comprise the variance reported Line I.

                           Explanation of Reconciling Item(s)                                                (in 000s)
                                                                                                             $              -
                                                                                                                            -
                                                                                                                            -
Total Reconciling Items............................................................................          $              -


Prepared by: __________________________________ College: __________________________
Phone Number: _____________ E-Mail: _____________________________ Date: ___________

Explanatory Footnotes:
1
 Paragraph 48 of GASB 34 defines program revenue in general terms as including revenues derived ―directly from the
program itself or from parties outside the reporting government’s taxpayers or citizenry, as a whole; they reduce the net
cost of the function to be financed from the government’s general revenues.‖

2
  As discussed in paragraph 49 of GASB 34, charges for services is the term used for a broad category of program
revenues that arise from charges to customers, applicants, or others. This type of program revenue includes payments
from those who purchase goods or services, use goods or services, or directly benefit by paying for the privilege or
authorization to accomplish certain tasks or engage in certain regulated activities. Examples of revenues in this
category include fees charged for specific services, licenses and permits, fines and forfeitures and exchange-like state
grants.

3
  According to paragraph 50 of GASB 34, operating grants and contributions category include revenues arising from
mandatory and voluntary non-exchange transactions with other governments, organizations, or individuals that are
restricted for operational costs in a particular program. Examples of revenue in this category include federal grants
and private donations. Also, investment earnings that are legally restricted to a program should be classified under this
program revenue category (paragraph 51 of GASB 34). If a federal grant can be used for either operating expenses or
for capital purposes at the reporting government’s discretion, then the grant revenue should be classified as an
―operating grant.‖


4
  Paragraph 50 of GASB 34 explains that capital grants and contributions category include revenues arising from mandatory and
voluntary non-exchange transactions with other governments, organizations, or individuals that are restricted for capital purposes
— to purchase, construct, or renovate capital assets associated with a specific program. Examples of revenue in this category
include federal grants and private donations. Also, investment earnings that are legally restricted to a capital-related program
should be classified under this program revenue category (paragraph 51 of GASB 34).



5
 According to paragraph 52 of GASB 34, all revenues are general revenues unless they are required to be reported as
program revenues, as discussed in paragraphs 48 through 51 [i.e., charges for services, program-specific grants and
contributions (operating and capital), and restricted investment earnings]. All taxes, even those that are levied for a
specific purpose, all other non-tax revenues (including interest, grants and contributions) that do not meet the criteria to
be reported as program revenues, and gains from the sale of capital assets should be classified as general revenues.
All nonexchange state grants should be included in this category as part of ―State Appropriations‖.
                                           SCHEDULE O

                                    STATE APPROPRIATIONS


Please complete the following reconciliation that compares the balance reported on Line 22, ―State
Appropriations,‖ on the Statement of Revenues, Expenses, and Changes in Net Assets, with the
balance of instructional and non-instructional subsidies, as reported on the Ohio Board of Regents’
(BOR) Schedule of Subsidy Distribution report, for the fiscal year ended June 30, 2010.

                                                                                       (in 000s)
Balance Reported on Line 22,
 "State Appropriations"-Statement of Revenues,
 Expenses, and Changes in Net Assets                                            $                     -

Balance of Instructional and Non-instructional Subsidies,
 as reported on the Ohio Board of Regents' (BOR)
 Schedule of Subsidy Distribution report,
 for the fiscal year ended June 30, 2010                                                              -

   Variance                                                                     $                     -
                                                                                        Line A

Below, please itemize and explain the reconciling amount(s) that comprise the
variance reported on Line A above.

Explanation of Reconciling Item(s):                                                    (in 000s)

                                                                                $                     -
                                                                                                      -
                                                                                                      -

   Total Reconciling Items                                                      $                     -
                                                                                        Line B

NOTE: THE AMOUNTS REPORTED ON LINES A AND B SHOULD AGREE.



Prepared by: __________________________________ College: ___________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _____________
                                           SCHEDULE P

                    CAPITAL APPROPRIATIONS FROM THE STATE OF OHIO
                (HIGHER EDUCATION IMPROVEMENTS FUND - OAKS FUND 7034)

Please analyze the balance reported on Line 31 on the Statement of Revenues, Expenses, and
Changes in Net Assets.
                                                                                 (in 000s)
      FY 2010 Cash Receipts from the State of Ohio --
      Disbursed from OAKS Fund 7034: Higher Education Facilities
      (as per the download from the OAKS* --
      Fund 7034 Disbursements for FY 10.xls)                                 $               -
Add: Construction/Contractor Payables, as of June 30, 2010,
     Not Paid by the State from Fund 7034 Until After
     June 30, 2010 (as per the download from the OAKS* --
     Fund 7034 Construction Payables, as of 06_30_10.xls )                                   -
Add: Unreimbursed Construction Costs, as of June 30, 2010,
     Not Reimbursed by the State Until After June 30, 2010
     (as per the download from the OAKS* --
     Fund 7034 Unreimbursed Construction Costs, as of 06_30_10.xls)                          -
Less: Construction/Contractor Payables, as of June 30, 2009,
      Not Paid by the State from Fund 7034 Until After
      June 30, 2009 (as per last year’s download from the OAKS --
      Fund 7034 Construction Payables, as of 06_30_09.xls)                                   -
Less: Unreimbursed Construction Costs, as of June 30, 2009,
      Not Reimbursed by the State Until After June 30, 2009
      (as per last year’s download from the OAKS --
      Fund 7034 Unreimbursed Construction Costs, as of 06_30_09.xls)                         -
           Total State Capital Appropriations Revenue for FY 2010            $               -

Less: Balance Reported on Line 31 of the Statement of Revenues,
Expenses, and Changes in Net Assets                                                          -
                Variance                                                     $               -
                                                                                  Line A
Below, please itemize and explain the reconciling amount(s) that comprise the variance
reported on Line A above.
                      Explanation of Reconciling Item(s)                             (in 000s)
                                                                                 $               -
                                                                                                 -
                                                                                                 -
    Total Reconciling Items                                                      $               -
                                                                                      Line B

NOTE: THE AMOUNTS REPORTED ON LINES A AND B SHOULD AGREE.

*OBM will post on its website the above-listed data downloads that report the dollar amounts payable to
your college from the State of Ohio, as of June 30, 2010, for reimbursable construction costs funded
with capital appropriations assigned to OAKS Fund 7034. OBM will notify your college by e-mail when
this information becomes available from the OBM website.

Prepared by: __________________________________ College: ___________________________
Phone Number: _____________ E-Mail: _____________________________ Date: _____________
                                             SCHEDULE Q

                              SPECIAL AND EXTRAORDINARY ITEMS

Please detail below the amounts reported on Line 34, ―Special Items,‖ and Line 35, ―Extraordinary
Items,‖ of the Statement of Revenues, Expenses, and Changes in Net Assets.

                                                                        (in 000s)
SPECIAL ITEMS:
(Please specify their nature below)
                                                                    $               -
                                                                                    -
                                                                                    -
                                                                                    -
   Total Special Items Reported on Line 34                          $               -


EXTRAORDINARY ITEMS:
(Please specify their nature below)
                                                                    $               -
                                                                                    -
                                                                                    -
                                                                                    -
   Total Extraordinary Items Reported on Line 35                    $               -




Prepared by: __________________________________ College: __________________________
Phone Number: _____________ E-Mail: _____________________________ Date: ___________

				
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