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State of Washington Real Estate Board Laws

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State of Washington Real Estate Board Laws document sample

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									STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

GAAP TRANSMITTAL FORM                                                                    Institution Name:

Write the date the form is completed or mark N/A if the form is not applicable to your institution or mark detailed in audit.

THE FOLLOWING GAAP REPORTING FORMS
ARE ATTACHED:
                                                                   DATE                      DATE              DETAILED
                                                                   DUE                     COMPLETED           IN AUDIT         N/A       FORM #

AUDIT NOTIFICATION FORM *                                                                                                                     -

DUE FROM OTHER STATE AGENCIES                               to HEPC on 8/15/05                                                               1

DUE FROM HEPC - OTHER                                       to HEPC on 8/15/05                                                               1A

DUE FROM CTCS - OTHER                                       to HEPC on 8/15/05                                                               1B           ***

DUE TO OTHER STATE AGENCIES                                 to HEPC on 8/15/05                                                               2

DUE TO HEPC - OTHER                                         to HEPC on 8/15/05                                                               2A

DUE TO CTCS - OTHER                                         to HEPC on 8/15/05                                                               2B           ***

AGENCY LISTING

STATEMENT OF NET ASSETS - INCLUDING
FOUNDATION FINANCIAL STATEMENTS (IN GASB
FORMAT)                                                     to HEPC on 9/16/05                                                               3A

STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN NET ASSETS - INCLUDING
FOUNDATION FINANCIAL STATEMENTS (IN GASB
FORMAT)                                                     to HEPC on 9/16/05                                                               3B


DEBT PAYMENT SCHEDULE                                       to FARS on 9/16/05                                                               4
DEBT PAYMENT SCHEDULE - FOUNDATION                          to FARS on 9/16/05                                                              4.1           ***

OUTSTANDING DEBT INFORMATION              to FARS on 9/16/05                                                                                 4A
OUTSTANDING DEBT INFORMATION - FOUNDATION to FARS on 9/16/05                                                                                4A.1          ***

FEDERAL GRANT/AWARD REPORTING                               to FARS on 8/30/05                                                        e-mail & printout
                                                            to FARS on 8/30/05                                                               5A
                                                            to FARS on 8/30/05                                                               5B
                                                            to FARS on 8/30/05                                                               5C
                                                            to FARS on 8/30/05                                                               5D

SINGLE AUDIT - PRIOR YEAR FINDINGS                          to FARS on 8/30/05                                                               6

UNBUDGETED LIABILITIES                                      to FARS on 8/30/05                                                               7

DEPOSIT DISCLOSURE                                          to FARS on 9/16/05                                                               8            **
DEPOSIT DISCLOSURE - FOUNDATION                             to FARS on 9/16/05                                                              8.1           ***
TREASURER'S TRANSMITTAL                                    to TREASURER ON 8/30/05                                                    TRANS TREASURER     **
OUTSIDE BANK ACCOUNT RECONCILIATION                        to TREASURER ON 8/30/05                                                           8A           **

INVESTMENT DISCLOSURE                                       to FARS on 9/16/05                                                               9            **
INVESTMENT DISCLOSURE - FOUNDATION                          to FARS on 9/16/05                                                              9.1           ***

DEPOSITS AND INVESTMENTS RECONCILIATION                     to FARS on 9/16/05                                                               10
DEPOSITS AND INVESTMENTS RECONCILIATION -
FOUNDATION                                                  to FARS on 9/16/05                                                              10.1          ***

CAPITAL ASSETS - FOUNDATION                                 to FARS on 9/16/05                                                               11           ***


* This form should be submitted as soon as the audit contract is awarded.                                                             ** Revised forms

                                                                                                                                      *** New forms

                                                                                         Please send this completed form to:

                                                                                         State of West Virginia
Prepared By                                                                              Financial Accounting and Reporting Section
                                                                                         2101 Washington Street East
                                                                                         Building 17, 3rd Floor
                                                                                         Charleston, WV 25305
Telephone Number                                                                         or email to:       sstraley@wvadmin.gov


                                                                                         Telephone Number 558-4083
Date                                                                                     Fax Number 558-4084
                                                                                      Excel File
West Virginia State Treasurer's Office                          Institution Name:
Cash Management Division

Outside Bank Accounts - Transmittal Form
                                                                                                                         Due July 29 2005

The following outside bank account forms
are attached:


                                                                                                 Date
                                                                                               Completed           N/A             Form Number

CASH AND INVESTMENTS
     Bank Reconciliation                                                                                                                 8a        **
        List of Outstanding Checks (Including date, check number, payee, and amount)                                               8a Attachment
     Signature Card - Most Recent                                                                                                       N/A        **


                                                                                                                         ** New Forms



                                                                                         Please send completed transmittal form and
                                                                                         completed forms to:

                                                                                         West Virginia State Treasurer's Office
                                                                                         Attn: Outside Bank Accounts
Prepared By                                                                              1 Player's Club Drive
                                                                                         Lobby Floor
                                                                                         Charleston, WV 25311
Agency Telephone Number                                                                  e-mail address: OutsideBankAccounts@wvsto.com

                                                                                         Telephone Number 558-3599
Date                                                                                     Fax Number 558-5132




                                                                            Excel File
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING
2005


AUDIT NOTIFICATION FORM


This form is to be filled out and sent to FARS any time audit work will be performed by
independent, federal or other auditors (not legislative audit).




ENTITY NAME:                                                                    Contact Person:


Audit period:


Auditor:


Type of audit:


WVFIMS funds audited:


Scheduled completion date:


NOTE: 3 copies of the completed audit and representation letter should be sent to FARS.

                                                                                Please send this form to:

Prepared By                                                                     State of West Virginia
                                                                                Financial Accounting and Reporting Section
                                                                                2101 Washington Street East
Telephone Number                                                                Building 17, 3rd Floor
                                                                                Charleston, WV 25305

Date                                                                            Telephone Number 558-4083
                                                                                Fax Number 558-4084




                                                                  Excel File
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING                                                                                                 Form 1
June 30, 2005

DUE FROM OTHER STATE AGENCIES                         (NOT FOR HEPC OR COUNCIL)

Institution:

* Totals should equal financial statement amounts!
                                                                              Allowance                  Net             Net Amount You Don't
                                                          Receivable         for Doubtful             Receivable           Expect to Collect
                                                           Amount             Accounts                 Amount              Within One Year
RECEIVABLE FROM:
Governmental Funds:




Enterprise Funds:




Internal Service Funds:




Fiduciary Funds:




* Total Primary Government                        *                    0 *                  0 *                    0 *                          0
(Due from State Of WV)
Component Units:

WV Network

Other Higher Education (List Schools 4 year and 2 year)




  Sub-Total                                                            0                    0                      0                            0

Other Component Units ( List)




  Sub-Total                                                            0                    0                      0                            0

 *Total Component Units                           *                    0 *                  0 *                    0 *                          0
(Due from Component Units)
Grand Total                                                            0                    0                      0                            0

Explain amounts due from other agencies greater than or equal to $1,000,000



                                                                                                Return this form to:
Prepared By                                                                                     Higher Education Policy Commission
                                                                                                1018 Kanawha Blvd., East
                                                                                                Charleston, WV 25301-2827
Telephone Number                                                                                Telephone Number (304) 558-0679
                                                                                                Fax Number (304) 558-0259
                                                                             Excel File
Date
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING                                                                                                Form 1A
June 30, 2005

AMOUNTS DUE FROM HIGHER EDUCATION POLICY COMMISSION (HEPC)


Institution:

* Totals should equal financial statement amounts!
                                                                             Allowance                                  Net Receivable You Don't
                                                      Gross                 for Doubtful              Net                   Expect to Collect
                                                    Receivables              Accounts              Receivable               Within One Year
Receivable From:

(List Type of Program Funds)

National Science Foundation (NSF)
Vocational Education Program (Voc Ed)




Total Program Funds Due From HEPC                                 0                        0                    0                             0

Miscellaneous Receivables:

(Attach List of Invoices)

Bond Proceed Payments
Salary & Benefit Billing Reimbursements




Total Miscellaneous Receivables Due From HEPC                     0                        0                    0                             0

*Total (Due from Board)                         *                 0   *                    0   *                0   *                         0




Prepared By                                                           Return this form to:
                                                                      Higher Education Policy Commission
                                                                      1018 Kanawha Blvd., East
Telephone Number                                                      Charleston, WV 25301-2827
                                                                      Telephone Number (304) 558-0679
                                                                      Fax Number (304) 558-0259
Date




                                                          Excel File
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING                                                                                                Form 1B
June 30, 2005

AMOUNTS DUE FROM COMMUNITY AND TECHNICAL COLLEGE SYSTEM (CTCS)


Institution:

* Totals should equal financial statement amounts!
                                                                             Allowance                                  Net Receivable You Don't
                                                      Gross                 for Doubtful              Net                   Expect to Collect
                                                    Receivables              Accounts              Receivable               Within One Year
Receivable From:

(List Type of Program Funds)

National Science Foundation (NSF)
Vocational Education Program (Voc Ed)




Total Program Funds Due From CTCS                                 0                        0                    0                             0

Miscellaneous Receivables:

(Attach List of Invoices)

Bond Proceed Payments
Salary & Benefit Billing Reimbursements




Total Miscellaneous Receivables Due From CTCS                     0                        0                    0                             0

*Total (Due from Council)                       *                 0   *                    0   *                0   *                         0




Prepared By                                                           Return this form to:
                                                                      Higher Education Policy Commission
                                                                      1018 Kanawha Blvd., East
Telephone Number                                                      Charleston, WV 25301-2827
                                                                      Telephone Number (304) 558-0679
                                                                      Fax Number (304) 558-0259
Date
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING                                                            Form 2
June 30, 2005

DUE TO OTHER STATE AGENCIES                                                       (NOT FOR HEPC OR COUNCIL)

Institution:

* Totals should equal financial statement amounts!
                                                                                           Payable
                                                                                           Amount
PAYABLE TO:

Primary Government (List Agencies)
Governmental Funds:




Enterprise Funds:




Internal Service Funds:




Fiduciary Funds:




   Total Primary Government             (Due to State of WV)                  *                        0

Component Units:

WV Network

Other Higher Education (List Schools 4 year and 2 year)




  Sub-Total                                                                                            0

Other Component Units (List)




  Sub-Total                                                                                            0

   Total Component Units             (Due to Component Units)                 *                        0

Grand Total                                                                                            0


Explain amounts due from other agencies greater than or equal to $1,000,000




                                                                                  Return this form to:
Prepared By                                                                       Higher Education Policy Commission
                                                                                  1018 Kanawha Blvd., East
                                                                                  Charleston, WV 25301-2827
Telephone Number                                                                  Telephone Number (304) 558-0679
                                                                                  Fax Number (304) 558-0259

Date                                                                          Excel File
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING FORM                    Form 2A
June 30, 2005

AMOUNTS DUE TO THE HIGHER EDUCATION POLICY COMMISSION (HEPC)


Institution:

* Totals should equal financial statement amounts!
                                                         Payable
                                                         Amount
Payable To:

(List Type of Program Funds)

Higher Education Grant Program Funds (HEGP)
National Science Foundation (NSF)
Vocational Education Program (Voc Ed)




Total Program Funds Due HEPC                                         0

Miscellaneous Payables:

(Attach List of Invoices)

Salary & Benefit Billing Reimbursements




Total Miscellaneous Payables Due HEPC                                0

Total (Due to Board)                          *                      0




Prepared By                                       Return this form to:
                                                  Higher Education Policy Commission
                                                  1018 Kanawha Blvd., East
Telephone Number                                  Charleston, WV 25301-2827
                                                  Telephone Number (304) 558-0679
                                                  Fax Number (304) 558-0259
Date
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING FORM                         Form 2B
June 30, 2005

AMOUNTS DUE TO THE COMMUNITY AND TECHNICAL COLLEGE SYSTEM (CTCS)


Institution:

* Totals should equal financial statement amounts!
                                                             Payable
                                                             Amount
Payable To:

(List Type of Program Funds)

Higher Education Grant Program Funds (HEGP)
National Science Foundation (NSF)
Vocational Education Program (Voc Ed)




Total Program Funds Due CTCS                                              0

Miscellaneous Payables:

(Attach List of Invoices)

Salary & Benefit Billing Reimbursements




Total Miscellaneous Payables Due CTCS                                     0

Total (Due to Council)                             *                      0




Prepared By                                            Return this form to:
                                                       Higher Education Policy Commission
                                                       1018 Kanawha Blvd., East
Telephone Number                                       Charleston, WV 25301-2827
                                                       Telephone Number (304) 558-0679
                                                       Fax Number (304) 558-0259
Date
                                              Excel File
GOVERNMENTAL FUNDS:
Legislative:                                       Commerce Cont'd:
      Senate                                               WV Development Office
      House of Delegates                                   Labor, Division Of
      Legislative Services                                 Natural Resources, Division Of
                                                           Miner's Health, Safety, & Training
Judicial:                                                  Bureau of Commerce
     Supreme Court                                         Coal Mine Health & Safety
                                                           Coal Mine Safety & Technical Review
Executive:                                                 Coal Mine Health, Safety, & Training
       Governor's Office
       Auditor's Office                            Employment Programs:
       Treasurer's Office                                  Employment Programs, Bureau of
           Treasurer - Stop Payment Section
           Treasurer - Unclaimed Property          Environment:
       Agriculture                                         Environmental Protection, Dept of
       Attorney General
       Secretary of State                          Health and Human Resources:
           Elections Commission                            Health and Human Resources, Dept of
                                                           Women's Commission
Administration:                                            Barbers & Cosmetologists
       Secretary of Administration                         Health Care Authority
       Finance, Division of                                Hospital Finance Authority
       Purchasing, Division Of                             Human Rights Commission
       Surplus Property                                    Sanitarians, Board Of
       Commission on Uniform State Laws                    Bureau of Senior Services
       Ethics Commission
       Public Defenders Services                   Military Affairs and Public Safety:
       Personnel                                           Military Affairs & Public Safety, Dept of
       Commodities/Services from handicapped               Adjutant General
       WV Prosecuting Attorney's Institute                 Armory Board
                                                           Parole Board
                                                           Emergency Services, Office Of
                                                           Corrections, Division Of
Education:                                                 State Police
      Education, Department Of                             Veterans Affairs
      Schools for the Deaf & the Blind                     Veterans Home
      Education & the Arts                                 Fire Commission
      Culture & History, Division Of                       Criminal Justice Services
      Library Commission                                   Juvenile Services
      Rehabilitation Services                              Protective Services, Div of
      School Building Authority
                                                   Revenue:
Commerce:                                                  Banking, Division Of
     Tourism, Division of                                  Tax , Dept of
     Forestry. Division Of                                 Insurance Commission
     Geological & Economic Survey                          Budget Section
                                                           Office of Tax Appeal
                                              Excel File
Transportation:                                Miscellaneous Bds. & Commissions (con't):
      Transportation, Dept of                      Dietitians and Nutritionists, Board Of
       Motor Vehicles, Division Of                 Respiratory Care, Board Of
       Highways, Division Of                       Dietitians, Board of Licensed
       Public Transit                              Acupuncture, Board Of
       Public Port Authority                       Massage Therapists Board
       Aeronautics Commission                      WV Courthouse Facilities Improvement Authority
                                                   WV Statewide Addressing and Mapping Board
Miscellaneous Bds. & Commissions:
      Independent Agencies
      Appraiser Licensing Certification Board
      Embalmers, Board Of
      Land Surveyors, Board of
      Counseling, Board of Examiners In
      Social Work Examiners, Board Of
      Licensed Practical Nurses, Board Of
      Registered Nurses, Board Of
      Chiropractic Examiners, Board Of
      Dentists & Dental Hygienists, Board Of
      Landscape Architects, Board Of
      Occupational Therapy, Board Of
      Pharmacy, Board Of
      Psychologists, Board of Exam
      Radiologic Technologists, Board Of
      Engineers, Board of Professionals
      Accountancy, Board Of
      Architects, Board Of
      Investment, Board of
      Osteopathy, Board Of
      Physical Therapy, Board Of
      Veterinary Medicine, Board Of
      Farm Management Commission
      Municipal Bond Commission
      Public Service Commission
      Real Estate Commission
      Foresters, Board Of
      Speech Language Pathology Audiology, Board Of Examiners
      Advisory Council on Vocational Education
      Athletic Commission




                                          Excel File
ENTERPRISE FUNDS:
    Risk & Insurance Management Board Of
    Public Employees Insurance Agency
    Workers' Compensation
    Lottery Commission
    Alcohol Beverage Control Administration
    Drinking Water Treatment Revolving Fund
    Water Pollution Control Revolving Fund



INTERNAL SERVICE FUNDS:
     Information Services and Communications
     Building Commission
     Travel Management
     Investment Management Board


FIDUCIARY FUNDS:
     Consolidated Pension Board
     Teachers Retirement Board
     Public Employees Retirement System
     Judges Retirement Board
     Public Safety Retirement System
     Teachers Defined Contribution Plan
     WV Deputy Sheriff Retirement System




                                           Excel File
Statement of Net Assets - Including Foundation Financial Statements (in GASB format)         FORM 3A
June 30, 2005
(Expressed in Thousands)

Institution:

                                                      Institution           Foundation       Combined
ASSETS:
 Current Assets:
  Cash and cash equivalents                      $                      $                $
  Short-term investments
  Appropriations due from Primary Government
  Accounts receivable - net
  Contributions receivable
  Loans receivable, current portion
  Interest receivable
  Prepaid expenses
  Inventories
  Notes and mortgages receivable, net
  Other ___________________
     Total current assets

 Noncurrent assets:
  Cash and cash equivalents
  Endowment Investments
  Loans receivable
  Contributions receivable
  Other assets
  Notes and mortgage receivable, net
  Investments in real estate
  Capital assets - net
  Other ___________________
     Total noncurrent assets
TOTAL ASSETS                                     $                      $                $

LIABILITIES
 Current liabilities:
   Accounts payable                              $                      $                $
   Accrued liabilities
   Deferred revenue
   Deposits
   Severance payable, current portion
   Compensated absences, current portion
   Notes payable, current portion
   Capital lease obligation, current portion
   Interest payable
   Bonds payable, current portion
   Other ___________________
      Total current liabilities

 Noncurrent liabilities
  Advances from federal sponsors
  Severance payable
  Compensated absences
  Notes payable
  Capital lease obligation
  Deferred interest payable
  Bonds payable
  Annuity obligations
  Custodial Liabilities
  Other ___________________
     Total noncurrent liabilities
TOTAL LIABILITIES

NET ASSETS:
 Invested in capital assets, net of related debt
 Restricted for:
  Expendable:
   Specific purposes by State Code
   Scholarships
   Sponsored projects
   Loans
   Capital projects
   Debt service
   Other
   Other ___________________
      Total restricted expendable

 Nonexpendable
  Student Financial Aid
  Research
  Instruction
  Other ___________________
     Total nonexpendable

Unrestricted
     Total net assets

TOTAL LIABILITIES AND NET ASSETS                   $      $                        $


                                                       Please send this form to:

Prepared By                                            State of West Virginia
                                                       Financial Accounting and Reporting Section
                                                       2101 Washington Street East
Telephone Number                                       Building 17, 3rd Floor
                                                       Charleston, WV 25305

Date                                                   Telephone Number 558-4083
                                                       Fax Number 558-4084
Statement of Revenues, Expenses and Changes in Net Assets - Including Foundation Financial Statements (in GASB format)       FORM 3B
June 30, 2005
(Expressed in Thousands)

Institution:

                                                                    Institution                  Foundation                  Combined
OPERATING REVENUES
 Student tuition and fees                                    $                            $                              $
 Gifts and contributions
 Endowment income
 Federal appropriations
 Local appropriations
 Contracts and grants:
   Federal
   State
   Local
   Private
 Interest on student loans receivable
 Sales and services of educational activities
 Auxiliary enterprise revenue
 Other operating revenue
 Other _____________
       Total operating revenues

OPERATING EXPENSES:
 Salaries and wages
 Benefits
 Supplies and other services
 Utilities
 Student financial aid - scholarships and fellowships
 Depreciation
 Loan cancellations and write-offs
 Other operating expenses
 Payments to or on behalf of institution
 Other _____________
Total operating expenses

OPERATING LOSS

NONOPERATING REVENUES (EXPENSES)
 State appropriations
 Gifts
 Investment income
 Interest on indebtedness
 Student financial aid payments to other institutions
 Loss on investments
 Other nonoperating expenses - net
 Other _____________
       Net nonoperating revenues

INCOME BEFORE OTHER REVENUES, EXPENSES,
  GAINS OR LOSSES

CAPITAL GRANTS AND GIFTS

ADDITONS TO PERMANENT ENDOWMENTS

INCREASE IN NET ASSETS

NET ASSETS - BEGINNING OF YEAR

NET ASSETS - END OF YEAR                                    $                             $                              $


                                                                                     Please send this form to:

Prepared By                                                                          State of West Virginia
                                                                                     Financial Accounting and Reporting Section
                                                                                     2101 Washington Street East
Telephone Number                                                                     Building 17, 3rd Floor
                                                                                     Charleston, WV 25305

Date                                                                                 Telephone Number 558-4083
                                                                                     Fax Number 558-4084
STATE OF WEST VIRGINIA                                                                                          Form 4
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

DEBT PAYMENT SCHEDULE

Institution:

* Totals should equal financial statement amounts!

Revenue Bonds:

                 Final Maturity Date:                                        Interest Rate(s):

               Year Ending June 30                   Principal                    Interest                      Total
                      2006                                                                                               0
                      2007                                                                                               0
                      2008                                                                                               0
                      2009                                                                                               0
                      2010                                                                                               0
                   2011 - 2015                                                                                           0
                   2016 - 2020                                                                                           0
                   2021 - 2025                                                                                           0
                   2026 - 2030                                                                                           0
                   2031 - 2035                                                                                           0

                         Total              *                    0                               0                       0


Installment Purchases:

                 Final Maturity Date:                                        Interest Rate(s):

               Year Ending June 30                   Principal                    Interest                      Total
                      2006                                                                                               0
                      2007                                                                                               0
                      2008                                                                                               0
                      2009                                                                                               0
                      2010                                                                                               0
                   2011 - 2015                                                                                           0
                   2016 - 2020                                                                                           0
                   2021 - 2025                                                                                           0
                   2026 - 2030                                                                                           0
                   2031 - 2035                                                                                           0

                         Total              *                    0                               0                       0




                                                                     Return this form to:
                                                                     State of West Virginia
Prepared By                                                          Financial Accounting & Reporting Section
                                                                     2101 Washington Street East
                                                                     Building 17, 3rd Floor
Telephone Number                                                     Charleston, WV 25305

                                                                     Telephone Number (304) 558-4083
Date                                                                 Fax Number (304) 558-4084




                                                Excel File
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING                                                                                               Form 4
June 30, 2005                                                                                                                page 2

DEBT PAYMENT SCHEDULE

Institution:

* Totals should equal financial statement amounts!

Capital Leases:

                  Final Maturity Date:                                                      Interest Rate(s):

                  Year Ending June 30                                                            Amount
                        2006                                      Principal                      Interest                       Total
                        2007                                                                                                            0
                        2008                                                                                                            0
                        2009                                                                                                            0
                        2010                                                                                                            0
                     2011 - 2015                                                                                                        0
                     2016 - 2020                                                                                                        0
                     2021 - 2025                                                                                                        0
                     2026 - 2030                                                                                                        0
                     2031 - 2035                                                                                                        0

                         Total
                                                         *                    0                                 0                       0

Operating Leases:

Operating Lease Payments made during fiscal year 2005:

                  Year Ending June 30                                                            Amount
                         2006
                         2007
                         2008
                         2009
                         2010
                      2011 - 2015
                      2016 - 2020
                      2021 - 2025
                      2026 - 2030
                      2031 - 2035

                         Total                                                          *                       0

                                                                                  Return this form to:
                                                                                  State of West Virginia
Prepared By                                                                       Financial Accounting & Reporting Section
                                                                                  2101 Washington Street East
                                                                                  Building 17, 3rd Floor
Telephone Number                                                                  Charleston, WV 25305

                                                                                  Telephone Number (304) 558-4083
Date                                                                              Fax Number (304) 558-4084




                                                             Excel File
STATE OF WEST VIRGINIA                                                                                      Form 4.1
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

DEBT PAYMENT SCHEDULE

Foundation:

* Totals should equal financial statement amounts!

Revenue Bonds:

                 Final Maturity Date:                                    Interest Rate(s):

               Year Ending June 30               Principal                    Interest                       Total
                      2006                                                                                           0
                      2007                                                                                           0
                      2008                                                                                           0
                      2009                                                                                           0
                      2010                                                                                           0
                   2011 - 2015                                                                                       0
                   2016 - 2020                                                                                       0
                   2021 - 2025                                                                                       0
                   2026 - 2030                                                                                       0
                   2031 - 2035                                                                                       0

                         Total              *                0                           0                           0


Installment Purchases:

                 Final Maturity Date:                                    Interest Rate(s):

               Year Ending June 30               Principal                    Interest                       Total
                      2006                                                                                           0
                      2007                                                                                           0
                      2008                                                                                           0
                      2009                                                                                           0
                      2010                                                                                           0
                   2011 - 2015                                                                                       0
                   2016 - 2020                                                                                       0
                   2021 - 2025                                                                                       0
                   2026 - 2030                                                                                       0
                   2031 - 2035                                                                                       0

                         Total              *                0                           0                           0




                                                                 Return this form to:
                                                                 State of West Virginia
Prepared By                                                      Financial Accounting & Reporting Section
                                                                 2101 Washington Street East
                                                                 Building 17, 3rd Floor
Telephone Number                                                 Charleston, WV 25305

                                                                 Telephone Number (304) 558-4083
Date                                                             Fax Number (304) 558-4084
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING                                                                                            Form 4.1
June 30, 2005                                                                                                           page 2

DEBT PAYMENT SCHEDULE

Foundation:

* Totals should equal financial statement amounts!

Capital Leases:

                  Final Maturity Date:                                                 Interest Rate(s):

                  Year Ending June 30                                                       Amount
                        2006                                 Principal                      Interest                       Total
                        2007                                                                                                       0
                        2008                                                                                                       0
                        2009                                                                                                       0
                        2010                                                                                                       0
                     2011 - 2015                                                                                                   0
                     2016 - 2020                                                                                                   0
                     2021 - 2025                                                                                                   0
                     2026 - 2030                                                                                                   0
                     2031 - 2035                                                                                                   0

                         Total
                                                         *               0                             0                           0

Operating Leases:

Operating Lease Payments made during fiscal year 2005:

                  Year Ending June 30                                                       Amount
                         2006
                         2007
                         2008
                         2009
                         2010
                      2011 - 2015
                      2016 - 2020
                      2021 - 2025
                      2026 - 2030
                      2031 - 2035

                         Total                                                     *                       0

                                                                             Return this form to:
                                                                             State of West Virginia
Prepared By                                                                  Financial Accounting & Reporting Section
                                                                             2101 Washington Street East
                                                                             Building 17, 3rd Floor
Telephone Number                                                             Charleston, WV 25305

                                                                             Telephone Number (304) 558-4083
Date                                                                         Fax Number (304) 558-4084
STATE OF WEST VIRGINIA                                                                    FORM 4A
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

OUTSTANDING DEBT INFORMATION


Institution:

General Obligation Bonds:




Principal Outstanding - Capital Debt

Principal Outstanding - Operating Debt



Unamortized Bond Discount

Unamortized Bond Premium




Revenue Bonds:




Principal Outstanding - Capital Debt

Principal Outstanding - Operating Debt



Unamortized Bond Discount

Unamortized Bond Premium


                                                      Please Send This Form To:

PREPARED BY                                           State of West Virginia
                                                      Financial Accounting and Reporting Section
                                                      2101 Washington Street East
                                                      Building 17, 3rd Floor
TELEPHONE NUMBER                                      Charleston, WV 25305

                                                      Telephone Number 558-4083
DATE                                                  Fax Number 558-4084




                                         Excel File
STATE OF WEST VIRGINIA                                                FORM 4A.1
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

OUTSTANDING DEBT INFORMATION


Foundation:

General Obligation Bonds:



Principal Outstanding - Capital Debt

Principal Outstanding - Operating Debt



Unamortized Bond Discount

Unamortized Bond Premium




Revenue Bonds:



Principal Outstanding - Capital Debt

Principal Outstanding - Operating Debt



Unamortized Bond Discount

Unamortized Bond Premium


                                         Please Send This Form To:

PREPARED BY                              State of West Virginia
                                         Financial Accounting and Reporting Section
                                         2101 Washington Street East
                                         Building 17, 3rd Floor
TELEPHONE NUMBER                         Charleston, WV 25305

                                         Telephone Number 558-4083
DATE                                     Fax Number 558-4084
STATE OF WEST VIRGINIA
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

GAAP REPORTING FORM - FEDERAL GRANT TRANSFERS
                                                                                                                                                                             5A
Institution Name:



Federal funds received through another state agency. (Net of refunds).
Research and Development Corporation, not-for-profit, or a state government other than WV
awards should NOT be included on this form.

                                                                                                                                           Provide how the funds were disbursed:
                                                                                                                                                                      Amount of
                                Received                                                            Beginning        Amount               Amounts of                Subrecipient        Ending
                             From (Agency)                                          CFDA #           Balance         Received            Disbursements                 Awards           Balance


                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0
                                                                                                                                                                                                      $0

                                                                                            Total               $0              $0                      $0                         $0                 $0




*Please copy this form or attach additional pages as necessary

                                                                                                                                     Please Send This Form To:
Prepared By
                                                                                                                                     State of West Virginia
                                                                                                                                     Financial Accounting and Reporting Section
Agency Telephone                                                                                                                     2101 Washington Street East
                                                                                                                                     Building 17, 3rd Floor
                                                                                                                                                                                         Excel File
                                                                                                                                     Charleston, WV 25305
Date                                                                                                                                 Fax Number 558-4084
STATE OF WEST VIRGINIA                                                                                                                              5B
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

FEDERAL GRANT TRANSFERS

Institution Name:


Federal funds distributed to another state agency. (Net of refunds)
Research and Development Corporation, not-for-profit, or a state government other than WV
awards should NOT be included on this form.


                                         Distributed                                                                           Total
                                         To (Agency)                                          CFDA #                          Amount




                                                                                                       Total                              0



*Please copy this form or attach additional pages as necessary

                                                                                                       Please send this form to:

                                                                                                       State of West Virginia
Prepared By                                                                                            Financial Accounting and Reporting Section
                                                                                                       2101 Washington Street East
Agency Telephone                                                                                       Building 17, 3rd Floor
                                                                                                       Charleston, WV 25305
Date
                                                                                                       Telephone Number 558-4083
                                                                                                       Fax Number 558-4084




                                                                                 Excel File
STATE OF WEST VIRGINIA                                                                                      5C
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

FEDERAL LOANS OUTSTANDING


Institution Name:



Include Perkins, Health Professionals, and Nursing student loans that have outstanding
     balances with continuing compliance requirements. All balances at June 30 should
     be included.



   CFDA #                             Program                                            Amount


    84.038             Perkins Student Loans

    93.342             Health Professional Student Loans

    93.364             Nursing Student Loans




                                                                           Total                     0




                                                                   Please send this form to:

                                                                   State of West Virginia
Prepared By                                                        Financial Accounting and Reporting Section
                                                                   2101 Washington Street East
Agency Telephone                                                   Building 17, 3rd Floor
                                                                   Charleston, WV 25305
Date
                                                                   Telephone Number 558-4083
                                                                   Fax Number 558-4084




                                                      Excel File
STATE OF WEST VIRGINIA                                                                                                                         5D
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

GAAP REPORTING FORM - CAPITAL GRANTS

Institution Name:


Capital Grants / Contributions:
  Capital grants / contributions are from other governments, organizations, or individuals and are restricted for use in a particular
  program for capital equipment or building acquisition or construction. An example would be the federal government providing
  a capital grant to the state to construct a jail. If the grant is not restricted for either maintenance or construction the grant /
  contribution should be reported as operating.



Does your agency have any Federal, State or Other Capital Grants/Contributions?

If so, please list each by CFDA number

                                                                                                                            Amount of
  Name of State                  CFDA #                         Amounts of                   Amounts of                    Subrecipient      WVFIMS
Agency / Other Entity         (Federal Only)                     Receipts                   Disbursements                    Awards       Financial Code




*Please copy this form or attach additional pages as necessary

                                                                                   Please Send This Form To:
Prepared By

                                                                                   State of West Virginia
                                                                                   Financial Accounting and Reporting Section
Agency Telephone                                                                   2101 Washington Street East
                                                                                   Building 17, 3rd Floor
                                                                                   Charleston, WV 25305

Date                                                                               Fax Number 558-4084




                                                                               Excel File
STATE OF WEST VIRGINIA                                                                       FORM 6
HIGHER EDUCATION GAAP REPORTING
June 30, 2005

PRIOR YEAR AUDIT FINDINGS

Institution:




               1) Fiscal Year :

               2) Finding Number :

                  Finding Name:

               3) CFDA Number or Grant/Contract Number:

               4) The finding has been (check one):                         Resolved
                                                                            Partially resolved
                                                                            Not resolved

                  Please complete the following information:

                  Name of contact person:
                  Phone number of contact person:
                  Anticipated completion date:
                  Resolution action taken to date:




                   Future plans for resolution (include proposed dates) :




                                                                            Please mail this form to:
Prepared By
                                                                            State of West Virginia
                                                                            Financial Accounting and Reporting
Telephone Number                                                            2101 Washington Street East
                                                                            Building 17, 3rd Floor
                                                                            Charleston, WV 25305
Date
                                                                            Telephone Number 558-4083
                                                                            Fax Number 558-4084




                                                               Excel File
STATE OF WEST VIRGINIA                                                                                                             FORM 7
HIGHER EDUCATION GAAP REPORTING FORM
June 30, 2005


UNBUDGETED LIABILITIES

Institution :


                     UNBUDGETED LIABILITIES DISCLOSURE FORM


1.              For any unbudgeted liabilities of $1,000,000 or more, outstanding at June 30, 2005, or which have arisen since that date,
                please give the following information:
                a. Pending legal claims:

                Describe in detail and attach any related documentation.




                b.   Unresolved audit findings with questioned costs:

                Describe in detail and attach any related correspondence.




                c.   Federal disallowances:

                Describe in detail and attach any related correspondence.




                d.   Other:

                Describe in detail and attach any related correspondence.




2.              Please provide an evaluation of an unfavorable outcome (Remote, Reasonably Possible, or Probable) and an estimate,
                which is your lawyer's best professional evaluation, if one can be made, of the amount (or range) of the potential loss (cost).

                LIKELIHOOD OF UNFAVORABLE JUDGMENT:

                REASONABLE ESTIMATE:

                What portion will be paid within the next fiscal year?


3.              Has this liability been included in a future budget?

4.              Which year (s)?                                                                Amount ?


                                                                                                                 Please sign, date, and return this form along
Prepared By                                                                                                      with supporting documentation to:

                                                                                                                 Financial Accounting and Reporting
Agency Telephone Number                                                                                          2101 Washington Street East
                                                                                                                 Building 17, 3rd Floor
                                                                                                                 Charleston, WV 25305
Date                                                                                                             Fax Number 558-4084



                                                                                Excel File
STATE OF WEST VIRGINIA                                                                                                                                                                                                                                                                        FORM 8
HIGHER EDUCATION GAAP REPORTING FORM
June 30, 2005

DEPOSIT DISCLOSURE
(Expressed in Thousands)

Institution :


Per GASB Statement 40 the Institution must disclose it's deposit policy. The deposit policy must be formally adopted through legal or contractual provisions. Disclosure of any statutory policies are also required. Please provide in the space below the Institution's deposit policy.




                                                                                                                                                                                                                                                                                         Foreign Currency Risk
                                                                                                                                                                                                                                            Collateralized with securities
                                                                                                                                                                                                                                            held by the pledging financial
                                                                        Restricted          Total                                                                                              Collateralized with securities held by       institution trust department or
                                                                         Carrying          Carrying                                                    Collateralized       Uncollateralized   the pledging financial institution but     agency but not in the name of the
                                                Carrying Amount          Amount            Amount           Bank Balance         Insured Amount          Amount                Amount            not in the name of the depositor                       depositor             Currency Type     Maturity    Fair Value




Cash with Treasurer
   Per Opening Balance Report                                                                         0
Cash with Municipal Bond Commission                                                                   0
Cash on Hand                                                                                          0
Cash in Transit to WVFIMS                                                                             0
Cash with Board of Trustees                                                                           0
Cash in Outside Bank Accounts                                                                         0
Cash in Escrow                                                                                        0
Certificates of Deposits                                                                              0
Other: ___________________                                                                            0

                   Total                                        0                    0                0                    0                   0                        0                  0                                        0                                    0                                               0




                                                                                                                                                                                                                                        Return this form to:
                                                                                                                                                                                                                                        Financial Accounting and Reporting
Prepared By                                                                                                                                                                                                                             2101 Washington Street East
                                                                                                                                                                                                                                        Building 17, 3rd Floor
Telephone Number                                                                                                                                                                                                                        Charleston, WV 25305
                                                                                                                                                                                                                                        Fax Number 558-4084
Date




                                                                                                                                                      Excel File
STATE OF WEST VIRGINIA                                                                                                                                                                                                                                                                        FORM 8.1
HIGHER EDUCATION GAAP REPORTING FORM
June 30, 2005

DEPOSIT DISCLOSURE
(Expressed in Thousands)

Foundation:


Per GASB Statement 40 the Institution must disclose it's deposit policy. The deposit policy must be formally adopted through legal or contractual provisions. Disclosure of any statutory policies are also required. Please provide in the space below the Institution's deposit policy.




                                                                                                                                                                                                                                                                                         Foreign Currency Risk
                                                                                                                                                                                                                                            Collateralized with securities
                                                                                                                                                                                                                                            held by the pledging financial
                                                                        Restricted          Total                                                                                              Collateralized with securities held by       institution trust department or
                                                                         Carrying          Carrying                                                    Collateralized       Uncollateralized   the pledging financial institution but     agency but not in the name of the
                                                Carrying Amount          Amount            Amount           Bank Balance         Insured Amount          Amount                Amount            not in the name of the depositor                       depositor             Currency Type     Maturity    Fair Value




Cash with Treasurer
   Per Opening Balance Report                                                                         0
Cash with Municipal Bond Commission                                                                   0
Cash on Hand                                                                                          0
Cash in Transit to WVFIMS                                                                             0
Cash with Board of Trustees                                                                           0
Cash in Outside Bank Accounts                                                                         0
Cash in Escrow                                                                                        0
Certificates of Deposits                                                                              0
Other: ___________________                                                                            0

                   Total                                        0                    0                0                    0                   0                        0                  0                                        0                                    0                                               0




                                                                                                                                                                                                                                        Return this form to:
                                                                                                                                                                                                                                        Financial Accounting and Reporting
Prepared By                                                                                                                                                                                                                             2101 Washington Street East
                                                                                                                                                                                                                                        Building 17, 3rd Floor
Telephone Number                                                                                                                                                                                                                        Charleston, WV 25305
                                                                                                                                                                                                                                        Fax Number 558-4084
Date




                                                                                                                                                      Excel File
     STATE OF WEST VIRGINIA
     DEPARTMENT OF ADMINISTRATION - FINANCE DIVISION
     FINANCIAL ACCOUNTING AND REPORTING SECTION                                                                                                                       FORM 8a

     GAAP REPORTING FORM - CASH IN BANK
                                                                                          A few agencies will require more pages. To download
     Institution Name:                                                                    an expanded multi-page file, click the following link:
                                                                                          http//:www.wvfinance.state.wv.us/forms/FARSforms/outside cash recon.xls
     Bank Account Number                                                                  (this will take several minutes)



                              OUTSIDE BANK ACCOUNTS
                                BANK RECONCILIATION

     For each bank account NOT DEPOSITED WITH THE TREASURER,
     perform a reconciliation for each account using the form below and attach a copy of the
     June 30, 2005 bank statement, list of any outstanding checks and outstanding deposits.
     Provide in an electronic file the outstanding items in the following format: 1) date check was written, 2) check number, 3) payee, 4) check amount, and 5) federal fund percentage.



1.   Financial Institution Name:
2.   Bank Account Number:                                                                                          0
3.   ABA Number:
4.   Purpose of Account:



                                                                                                                                                                      AMOUNT

5.   Balance Per Bank Statement at June 30                                                                                                                                                 0.00



6.   Add:            Deposits In Transit (attach list of deposits)                                                                                                                         0.00



7.   Subtract:       Outstanding Checks (attach list of checks)                                                                                                                            0.00


8.   Other Adjustments (attach itemized list)                                                                                                                                              0.00


9.   Reconciled Book Balance at June 30
                                                                                                                                                                                       $0.00




                                                                                          Please send this form along with detail to:
     PREPARED BY
                                                                                          West Virginia State Treasurer's Office
                                                                                          Attn: Outside Bank Accounts
                                                                                          1 Players Club Drive
     AGENCY TELEPHONE NUMBER                                                              Lobby Floor
                                                                                          Charleston, WV 25311
                                                                                          e-mail address: OutsideBankAccounts@wvsto.com
     DATE                                                                                                                Excel File
STATE OF WEST VIRGINIA                                                                                                                                                                                                                                                                                                FORM 9
HIGHER EDUCATION GAAP REPORTING FORM
June 30, 2005

INVESTMENT DISCLOSURE
(Expressed in Thousands)

Institution :




Per GASB Statement 40 the Institution must disclose it's investment policy. The investment policy must be formally adopted through legal or contractual provisions. Disclosure of any statutory policies are also required. Please provide in the space below the Institution's investment policy




                                                                                                                                                                                                                       Interest Rate Risk - Segmented Time Distribution
                                                Reported      Reported                                      Custodial Credit Risk                                               Credit Ratings                                   Investment Maturities (in years)
                                                Amount         Amount          Category 1      Category 2     Category 3        Reported                Fair       Standard &                              Less                                                 More                           Foreign Currency Risk
                                               Unrestricted   Restricted              ( Based on reported amounts)             Amount**                Value         Poor's       Moody's         Fitch   than 1              1-5             6 -10            than 10    N/A       Currency Type       Maturity     Fair Value

Investments with Investment Mgmt Board (IMB)
    Per Opening Balance Report
Investment Earnings not Posted to WVFIMS
    As of 6/30/05
Investments Outside IMB:
    U.S. Treasury Obligations                                                                                                                  (   )
    U.S. Government Agencies                                                                                                                   (   )
    Other Government Bonds                                                                                                                     (   )
    Corporate Bonds                                                                                                                            (   )
    Corporate Stocks                                                                                                                           (   )
    Mutual Bond Funds                                                                                                                          (   )
    Mutual Stock Funds
    Mutual Money Market Funds
    Commercial Paper                                                                                                                           (   )
    Bank Investment Contract
    Guaranteed Investment Contract                                                                                                             (   )
    Repurchase Agreements ****                                                                                                                 (   )
    State/Local Gov't Securities                                                                                                               (   )
    Other Investments (describe):                                                                                                              (   )
                                                                                                                                               (   )
                                                                                                                                               (   )
                                                                                                                                               (   )

                       Total                              0                0             0               0              0                  0                   0                                                   0                0               0              0            0                                                 0



**** MUST COMPLETE THE BELOW INFORMATION IF REPURCHASE AGREEMENTS WERE IDENTIFIED ABOVE:

                                               Fair Market
 Collateral Description on the Repurchase       Value of
               Agreements                       Collateral




**NOTE: THE REPORTED AMOUNTS SHOULD BE IDENTIFIED AS EITHER AMORTIZED COST (A) OR FAIR VALUE (F).



                                                                                                                                                                                                                                                        Return this form to:
                                                                                                                                                                                                                                                        Financial Accounting and Reporting
Prepared By                                                                                                                                                                                                                                             2101 Washington Street East
                                                                                                                                                                                                                                                        Building 17, 3rd Floor
Telephone Number                                                                                                                                                                                                                                        Charleston, WV 25305
                                                                                                                                                                                                                                                        Fax Number 558-4084
Date
                                                                                                                                                                                     Excel File
STATE OF WEST VIRGINIA                                                                                                                                                                                                                                                                                                FORM 9.1
HIGHER EDUCATION GAAP REPORTING FORM
June 30, 2005

INVESTMENT DISCLOSURE
(Expressed in Thousands)

Foundation:




Per GASB Statement 40 the Institution must disclose it's investment policy. The investment policy must be formally adopted through legal or contractual provisions. Disclosure of any statutory policies are also required. Please provide in the space below the Institution's investment policy




                                                                                                                                                                                                                        Interest Rate Risk - Segmented Time Distribution
                                                Reported      Reported                                      Custodial Credit Risk                                                 Credit Ratings                                  Investment Maturities (in years)
                                                Amount         Amount          Category 1      Category 2     Category 3        Reported                Fair       Standard &                               Less                                                 More                           Foreign Currency Risk
                                               Unrestricted   Restricted              ( Based on reported amounts)             Amount**                Value         Poor's           Moody's      Fitch   than 1             1-5              6 -10            than 10    N/A       Currency Type       Maturity     Fair Value

Investments with Investment Mgmt Board (IMB)
    Per Opening Balance Report
Investment Earnings not Posted to WVFIMS
    As of 6/30/05
Investments Outside IMB:
   U.S. Treasury Obligations                                                                                                                   (   )
   U.S. Government Agencies                                                                                                                    (   )
   Other Government Bonds                                                                                                                      (   )
   Corporate Bonds                                                                                                                             (   )
   Corporate Stocks                                                                                                                            (   )
   Mutual Bond Funds                                                                                                                           (   )
   Mutual Stock Funds
   Mutual Money Market Funds
   Commercial Paper                                                                                                                            (   )
   Bank Investment Contract
   Guaranteed Investment Contract                                                                                                              (   )
   Repurchase Agreements ****                                                                                                                  (   )
   State/Local Gov't Securities                                                                                                                (   )
   Other Investments (describe):                                                                                                               (   )
                                                                                                                                               (   )
                                                                                                                                               (   )
                                                                                                                                               (   )

                       Total                              0                0             0               0              0                  0                   0                                                    0                0               0              0            0                                                 0



**** MUST COMPLETE THE BELOW INFORMATION IF REPURCHASE AGREEMENTS WERE IDENTIFIED ABOVE:

                                               Fair Market
 Collateral Description on the Repurchase       Value of
               Agreements                       Collateral




**NOTE: THE REPORTED AMOUNTS SHOULD BE IDENTIFIED AS EITHER AMORTIZED COST (A) OR FAIR VALUE (F).


                                                                                                                                                                                                                                                         Return this form to:
                                                                                                                                                                                                                                                         Financial Accounting and Reporting
Prepared By                                                                                                                                                                                                                                              2101 Washington Street East
                                                                                                                                                                                                                                                         Building 17, 3rd Floor
Telephone Number                                                                                                                                                                                                                                         Charleston, WV 25305
                                                                                                                                                                                                                                                         Fax Number 558-4084
Date                                                                                                                                                                            Excel File
STATE OF WEST VIRGINIA                                                                                                     FORM 10
HIGHER EDUCATION GAAP REPORTING FORM
June 30, 2005

DEPOSITS AND INVESTMENTS RECONCILIATION


Institution :




Reconciliation of cash, cash equivalents and investments as reported in the financial statements
 to the amounts disclosed in the footnote:

Deposits:
  Cash and cash equivalents as reported on balance sheet
  Less: cash equivalents disclosed as investments
  Add: restricted assets disclosed as deposits
  Other (describe)




Carrying amount of deposits as disclosed on Form 8                                                                                   0



Investments:
   Investments as reported on balance sheet
   Add: restricted assets disclosed as investments
   Add: cash equivalents disclosed as investments
   Other (describe)




Reported amount of investments as disclosed on Form 9                                                                                0



                                                                                           Return this form to:
                                                                                           Financial Accounting and Reporting
Prepared By                                                                                2101 Washington Street East
                                                                                           Building 17, 3rd Floor
                                                                                           Charleston, WV 25305
Telephone Number                                                                           Fax Number 558-4084


Date




                                                              Excel File
STATE OF WEST VIRGINIA                                                                                                    FORM 10.1
HIGHER EDUCATION GAAP REPORTING FORM
June 30, 2005

DEPOSITS AND INVESTMENTS RECONCILIATION


Foundation:




Reconciliation of cash, cash equivalents and investments as reported in the financial statements
 to the amounts disclosed in the footnote:

Deposits:
  Cash and cash equivalents as reported on balance sheet
  Less: cash equivalents disclosed as investments
  Add: restricted assets disclosed as deposits
  Other (describe)




Carrying amount of deposits as disclosed on Form 8.1                                                                                  0



Investments:
   Investments as reported on balance sheet
   Add: restricted assets disclosed as investments
   Add: cash equivalents disclosed as investments
   Other (describe)




Reported amount of investments as disclosed on Form 9.1                                                                               0



                                                                                           Return this form to:
                                                                                           Financial Accounting and Reporting
Prepared By                                                                                2101 Washington Street East
                                                                                           Building 17, 3rd Floor
                                                                                           Charleston, WV 25305
Telephone Number                                                                           Fax Number 558-4084


Date




                                                              Excel File
STATE OF WEST VIRGINIA                                                                                             FORM 11
DEPARTMENT OF ADMINISTRATION - FINANCE DIVISION
FINANCIAL ACCOUNTING AND REPORTING SECTION

GAAP REPORTING FORM - CAPITAL ASSETS




Foundation:


Capital Assets:
                                         Historical Cost                                                    Ending Balance
                                        at June 30, 2004                Additions        Deletions          at June 30, 2005

Land                                    $                        $                  $                        $

Land Improvements

Construction in Progress

Buildings

Improvements

Equipment

Library Holdings

Infrastructure


Total                                   $                        $                  $                        $




Accumulated Depreciation:

                                       Accumulated Depr.                                                     Accumulated Depr.
                                        at June 30, 2004                Additions        Deletions            at June 30, 2005

Land Improvements                       $                        $                  $                        $

Buildings

Improvements

Equipment

Library Holdings

Infrastructure


Total                                   $                        $                  $                        $




                                                                                    Return this form to:
                                                                                    Financial Accounting and Reporting
Prepared By                                                                         2101 Washington Street East
                                                                                    Building 17, 3rd Floor
                                                                                    Charleston, WV 25305
Telephone Number                                                                    Fax Number 558-4084


Date
                                                           Excel File

								
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