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LOUISIANA STATE UNIVERSITY SYSTEM
STATEMENT OF NET ASSETS
FOR THE YEAR ENDED JUNE 30, 2009
University Component Units *Eliminations Total
ASSETS
Current Assets
Cash and cash equivalents $ 158,244,845 $ - $ - $ 158,244,845
Investments 15,934,920 - - 15,934,920
Accounts receivable, net 85,138,647 - - 85,138,647
Pledges receivable - - - -
Due from other campuses 2,269,356 - - 2,269,356
Due from State Treasury 6,261,735 - - 6,261,735
Due from Federal Government - - - -
Inventories 18,060,766 - - 18,060,766
Deferred charges and prepaid expenses 126,665 - - 126,665
Notes receivable - - - -
Other current assets - - - -
Total current assets 286,036,934 - - 286,036,934
Noncurrent Assets
Restricted assets:
Cash and cash equivalents 6,271,225 - - 6,271,225
Investments 2,865,674 - - 2,865,674
Accounts receivable, net - - - -
Notes receivable - - - -
Other - - - -
Investments - - - -
Pledges receivable - - - -
Notes receivable - - - -
Capital assets, net 268,275,374 - - 268,275,374
Assets under capital leases, net - - - -
Other noncurrent assets 3,707,331 - - 3,707,331
Total noncurrent assets 281,119,604 - - 281,119,604
Total assets 567,156,538 - - 567,156,538
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities 210,392,352 - - 210,392,352
Due to other campuses 21,550,006 - - 21,550,006
Due to State Treasury 9,096,099 - - 9,096,099
Due to Federal Government - - - -
Deferred revenues 1,999,185 - - 1,999,185
Amounts held in custody for others 142,396 - - 142,396
Other liabilities - - - -
Current portion of Noncurrent Liabilities
Compensated absences payable 2,446,380 - - 2,446,380
Capital lease obligations - - - -
Claims and litigation payable - - - -
Amounts held in custody for others - - - -
Notes payable 9,130,459 - - 9,130,459
Contracts payable - - - -
Reimbursement contracts payable - - - -
Bonds payable 5,230,000 - - 5,230,000
Other current liabilities - - - -
Total current liabilities 259,986,877 - - 259,986,877
Long-term Portion of Noncurrent Liabilities
Amounts held in custody for others - - - -
Compensated absences payable 34,836,127 - - 34,836,127
Capital lease obligations - - - -
Claims and litigation payable - - - -
Notes payable 13,854,161 - - 13,854,161
Contracts payable - - - -
Reimbursement contracts payable - - - -
OPEB Payable 82,489,035 - - 82,489,035
Bonds payable 24,095,000 - - 24,095,000
Other noncurrent liabilities - - - -
Total noncurrent liabilities 155,274,323 - - 155,274,323
Total liabilities 415,261,200 - - 415,261,200
NET ASSETS
Invested in capital assets, net of related debt 226,013,624 - - 226,013,624
Restricted for:
Nonexpendable 7,539,621 - - 7,539,621
Expendable 20,589,845 - - 20,589,845
Unrestricted (102,247,752) - - (102,247,752)
Total Net Assets $ 151,895,338 $ - $ - $ 151,895,338
* Enter eliminations as a negative number. $ -
LOUISIANA STATE UNIVERSITY SYSTEM
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
FOR THE YEAR ENDED JUNE 30, 2009
University Component Units *Eliminations Total
OPERATING REVENUES
Student tuition and fees - - - -
*Less scholarship allowances - - - -
Net student tuition and fees - - - -
Gifts received by the foundations - - - -
Endowment Income (component units only) - - - -
Federal appropriations - - - -
Federal grants and contracts - - - -
State and local grants and contracts - - - -
Nongovernmental grants and contracts - - - -
Sales and services of educational departments - - - -
Hospital income 843,536,262 - - 843,536,262
Auxiliary enterprise revenues, including revenues pledged
as security for bond issues - - - -
*Less scholarship allowances - - - -
Net auxiliary revenues - - - -
Other operating revenues - - - -
Total operating revenues 843,536,262 - - 843,536,262
OPERATING EXPENSES
Educational and general
Instruction - - - -
Research - - - -
Public service - - - -
Academic support - - - -
Student services - - - -
Institutional support - - - -
Operation and maintenance of plant - - - -
Scholarships and fellowships - - - -
Auxiliary enterprises - - - -
Hospital 982,019,038 - - 982,019,038
Other operating expenses - - - -
Total operating expenses 982,019,038 - - 982,019,038
Operating income (loss) (138,482,776) - - (138,482,776)
NONOPERATING REVENUES AND (EXPENSES)
State appropriations 97,328,557 - - 97,328,557
Gifts 2,184,652 - - 2,184,652
Federal nonoperating revenues (expenses) - - -
Net investment income (loss) 10,245,818 - - 10,245,818
Interest expense (2,049,007) - - (2,049,007)
Payments to or on behalf of the university - - - -
Other nonoperating revenues (expenses) 2,785,018 - - 2,785,018
Net nonoperating revenues (expenses) 110,495,038 - - 110,495,038
Income before other revenues, expenses,
gains, and losses (27,987,738) - - (27,987,738)
Capital appropriations 36,689,144 - - 36,689,144
Capital gifts and grants - - -
Additions to permanent endowments - - -
Other additions, net - - -
Extraordinary item - loss on impairment of capital assets - - - -
Increase (decrease) in net assets 8,701,406 - - 8,701,406
Net assets at beginning of year, restated 143,193,932 - - 143,193,932
Net assets at end of year 151,895,338 - - 151,895,338
*Enter eliminations and allowances as a negative number.
LOUISIANA STATE UNIVERSITY SYSTEM
SIMPLIFIED STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2009
Program Revenues Net (Expense)
Operating Capital Revenue and
* (-) Charges for Grants and Grants and Changes in Component Combined
Expenses Services Contributions Contributions Net Assets Units * Eliminations Total
College or University $ (984,068,045) $ 843,536,262 $ - $ 36,689,144 $ (103,842,639)
Component Units - - - - -
* Eliminations - - - - -
Combined Total (984,068,045) 843,536,262 - 36,689,144 (103,842,639)
General revenues:
State appropriations 97,328,557 - - 97,328,557
Grants and contributions not restricted to specific programs 2,184,652 - - 2,184,652
Interest 10,245,818 - - 10,245,818
Miscellaneous 2,785,018 - - 2,785,018
Special items -
Extraordinary item - loss on impairment of capital assets - - - -
Total general revenues, special items, and transfers 112,544,045 - - 112,544,045
Change in net assets 8,701,406 - - 8,701,406
Net assets - beginning 143,193,932 - - 143,193,932
Net assets - ending $ 151,895,338 - - 151,895,338
* Enter in spreadsheet as a negative number.
LOUISIANA STATE UNIVERSITY SYSTEM
STATEMENT OF CASH FLOWS
FOR YEAR ENDED JUNE 30, 2009
Cash flows from operating activities
Student tuition and fees $ -
Federal appropriations -
Grants and contracts -
Sales and services of educational departments -
Hospital income 862,133,861
Auxiliary enterprise receipts -
Payments for employee compensation (361,852,920)
Payments for benefits (97,165,290)
Payments for utilities (11,229,532)
Payments for supplies and services (477,147,220)
Payments for scholarships and fellowships -
Loans to students -
Collection of loans to students -
Other receipts (disbursements) -
Net cash provided (used) by operating activities (85,261,101)
Cash flows from non-capital financing activities
State appropriations 97,328,557
Gifts and grants for other than capital purposes 2,184,652
Private gifts for endowment purposes -
TOPS receipts -
TOPS disbursements -
FEMA receipts 6,730,227
FEMA disbursements (2,804,419)
Direct lending receipts -
Direct lending disbursements -
Federal Family Education Loan Program receipts -
Federal Family Education Loan Program disbursements -
Other receipts (disbursements) 353,235
Net cash provided by noncapital financing sources 103,792,252
Cash flows from capital financing activities
Proceeds from capital debt 8,810,430
Capital appropriations received (1,835,115)
Capital grants and gifts received -
Proceeds from sale of capital assets
Purchase of capital assets (26,657,543)
Principal paid on capital debt and leases (13,216,394)
Interest paid on capital debt and leases (2,182,953)
Deposit with trustees -
Other sources -
Net cash used by capital financing activities (35,081,575)
Cash flows from investing activities
Proceeds from sales and maturities of investments 10,245,818
Interest received on investments (14,100,583)
Purchase of investments -
Net cash provided (used) by investing activities (3,854,765)
Net increase (decrease) in cash and cash equivalents (20,405,189)
Cash and cash equivalents at beginning of the year 184,921,259
Cash and cash equivalents at the end of the year $ 164,516,070
Reconciliation of Net Operating Revenues (Expenses) to
Net Cash Provided (used) by Operating Activities
Operating income (loss) $ (138,482,776)
Adjustments to reconcile net income (loss) to net cash
provided (used) by operating activities:
Depreciation expense 29,380,563
Changes in assets and liabilities:
(Increase) decrease in accounts receivable, net 20,022,972
(Increase) decrease in inventories 452
(Increase) decrease in deferred charges & prepaid expenses 10,709
(Increase) decrease in notes receivable -
(Increase) decrease in other assets 618,287
Increase (decrease) in accounts payable & accrued liabilities (46,330,345)
Increase (decrease) in deferred revenues 1,999,185
Increase (decrease) in amounts held in custody for others (1,808)
Increase (decrease) in compensated absences 3,012,711
Increase (decrease) in OPEB payable 45,110,247
Increase (decrease) in other liabilities (601,298)
Net cash provided (used) by operating activities: $ (85,261,101)
Noncash Investing, Noncapital Financing, and Capital &
Related Financing Transactions
Capital appropriations -
Non-cash state appropriations for property 38,524,259
Net cash provided (used) by noncash investing $ 38,524,259
Reconciliation of Cash & Cash Equivalents to the SNA
Cash and cash equivalents classified as current assets $ 158,244,845
Cash and cash equivalents classified as noncurrent assets 6,271,225
$ 164,516,070
LSU Health Sciences Center - Health Care Services Division
Schedule of Accounts Receivable and Accounts Payable by Business Unit
For the Fiscal Year Ending June 30, 2009 Run: September 09, 2009 at 13:44
TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL ALL GRAND
EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
Receivables
Gross Patient AR 90,027,000 0 19,416,018 59,057,731 243,901,718 78,450,314 19,704,664 23,340,819 533,898,264
Contractual Allowance (5,408,266) 0 (2,631,499) (8,678,310) (23,685,368) (6,026,831) (1,561,301) (2,158,373) (50,149,947)
Patient AR 84,618,734 0 16,784,519 50,379,422 220,216,350 72,423,483 18,143,363 21,182,446 483,748,317
Bad Debt Allowance (77,570,881) 0 (13,512,181) (42,958,680) (193,950,779) (64,806,921) (15,923,569) (15,686,350) (424,409,360)
Net Patient AR 7,047,853 0 3,272,338 7,420,742 26,265,572 7,616,562 2,219,795 5,496,096 59,338,957
Other Receivables 11,807,987 862,006 317,702 672,835 8,133,451 2,186,599 367,669 1,451,441 25,799,690
Total Receivables 18,855,840 862,006 3,590,040 8,093,577 34,399,022 9,803,161 2,587,464 6,947,537 85,138,647
Due From State and Affiliates 1,105,423 0 662,347 473,212 0 1,933,912 1,225,089 861,752 6,261,735
Due From LSU System 0 97,015 0 0 0 0 0 0 97,015
Due From Other Campuses 0 39,118 0 43,200 133,979 0 0 7,326 223,623
Due From HSC-NO 211,563 62,325 61,406 18,793 1,694,596 78,609 3,438 2,493 2,133,223
Total Due From 211,563 198,458 61,406 61,993 1,828,575 78,609 3,438 9,819 2,453,860
Payables 0 0 0 0 0 0 0 0 0
Accounts Payables 2,155,624 951,629 896,788 3,089,366 13,506,646 2,886,858 2,225,133 1,641,617 27,353,662
Payroll Payables 1,543,847 346,648 447,776 1,387,388 3,663,325 1,660,315 537,843 856,995 10,444,138
Accrued Payrolls 1,776,779 141,796 542,569 1,185,936 4,106,718 1,498,744 526,779 777,723 10,557,044
Estimated Settlement from Third
Parties (Receivable) (20,156,113) 0 (3,393,411) (8,745,532) (134,850,635) (11,708,688) (1,300,294) (1,061,528) (181,216,201)
Current Year Medicaid Dispro (19,482,613) 0 (15,099,636) (12,121,247) (77,723,977) (19,320,804) (13,777,795) (15,381,549) (172,907,621)
Allow For Other Accts Rcvble 19,482,613 0 15,099,636 12,121,247 77,723,977 19,320,804 13,777,795 15,381,549 172,907,621
UCC Receivable (3,779,124) 0 (2,757,758) (7,452,137) (10,583,935) (17,947,098) (265,891) (6,592,622) (49,378,565)
Due To Other Funds 0 0 0 0 0 0 0 0 0
Accrued Expenses 0 0 0 0 53,847 0 0 590,491 644,338
Estimated Settlement from Third
Parties (Payable) 5,251,319 0 1,669,446 14,277,823 20,268,271 11,263,854 5,691,964 5,320,493 63,743,170
UCC Payable 55,531,373 0 10,864,697 16,142,291 197,762,483 18,270,745 15,472,529 13,578,271 327,622,389
Other Payables (36,510) 204 2 235 660,874 (1,655) 225 (998) 622,378
Total Accounts Payable 42,287,196 1,440,277 8,270,109 19,885,371 94,587,594 5,923,075 22,888,288 15,110,442 210,392,352
Due To State and Affiliates 1,147,675 669,036 24,173 4,588,577 2,196,020 369,699 28,896 72,023 9,096,099
Due To Other Campuses 2,369,316 2,080,049 165,944 214,987 14,146,610 2,384,948 86,561 286,098 21,734,511
Total 3,516,990 2,749,085 190,117 4,803,563 16,342,630 2,754,647 115,457 358,121 30,830,610
Page 7 of 306
LSUHSC - Health Care Services Division
Net Cost Report and UCC Settlements
Per Ending June 30, 2009
EKL HCSDA LAK LJC MCL UMC WOM WST TOTAL
Cost Report Receivables
1996 174,432 - - - - - - - 174,432
1997 286,308 - - - - 1,099,717 - - 1,386,025
1999 - - - - - 177,847 - - 177,847
2001 - - - - 249,807 - - - 249,807
2002 - - - - 302,808 - - - 302,808
2004 - - - - 108,160 - - - 108,160
2005 - - - - 327,137 - - - 327,137
2006 - - - - 384,452 - - - 384,452
2009 162,056 - 592,713 464,553 128,684 395,133 48,097 178,587 1,969,823
Total Medicare Receivables 622,796 - 592,713 464,553 1,501,048 1,672,697 48,097 178,587 5,080,491
1996 - - - - 12,295,561 - - - 12,295,561
1997 - - - 1,431,143 - - - - 1,431,143
1998 1,495,039 - - - 834,213 628,520 - 10,000 2,967,772
1999 1,362,926 - - 1,614,863 11,635,017 1,358,417 - 49,953 16,021,176
2000 2,436,722 - - 109,677 4,708,780 481,886 - 69,539 7,806,604
2001 4,016,210 - 172,959 1,596,934 33,556,471 3,223,495 - 204,697 42,770,766
2002 3,474,650 - 106,943 214,778 35,673,094 2,987,204 - 302,977 42,759,646
2003 - - 94,247 - - 1,024,750 - - 1,118,997
2004 - - 136,005 - - - - - 136,005
2005 - - - - - 331,719 - - 331,719
2007 3,672,895 - - - 17,857,104 - - 110,477 21,640,476
2008 588,360 - 20,278 6,372,550 - 15,799 6,996,987
2009 2,486,515 - 2,270,266 3,313,584 10,416,797 1,252,197 119,499 19,858,858
Total Medicaid Receivables 19,533,317 - 2,800,698 8,280,979 133,349,587 10,035,991 1,252,197 882,941 176,135,710
Total Cost Report Receivables 20,156,113 - 3,393,411 8,745,532 134,850,635 11,708,688 1,300,294 1,061,528 181,216,201
Cost Report Settlement Payables
Medicare 1998 - - - - - - - - -
2009 - - - - - - -
Total Medicare Payables - - - - - - - - -
Medicaid
1993 - - - - (75,802) - - - (75,802)
1996 - - (25) - - (123,076) - - (123,101)
1998 - - - (765,384) - - - - (765,384)
2000 - - - - - - (136,704) - (136,704)
2001 - - - - - - (106,817) - (106,817)
2002 - - - - - - (332,574) - (332,574)
2003 (1,740,517) - - (1,408,398) (3,748,445) - (1,206,956) (876,037) (8,980,353)
2004 (1,646,358) - - (5,410,540) (9,234,978) (1,008,517) (565,285) (2,123,551) (19,989,229)
2005 (664,747) - (361,061) (1,938,101) (7,209,046) - (878,752) (2,021,797) (13,073,504)
2006 (1,199,697) - (517,740) (702,531) - (4,856,112) (1,022,766) (299,108) (8,597,954)
2007 - - (790,620) (4,052,869) - (4,395,887) (1,442,110) - (10,681,486)
2009 - (880,262) (880,262)
Total Medicaid Payables (5,251,319) - (1,669,446) (14,277,823) (20,268,271) (11,263,854) (5,691,964) (5,320,493) (63,743,170)
Total Cost Report Payables (5,251,319) - (1,669,446) (14,277,823) (20,268,271) (11,263,854) (5,691,964) (5,320,493) (63,743,170)
GRAND TOTAL 14,904,794 - 1,723,965 (5,532,291) 114,582,364 444,834 (4,391,670) (4,258,965) 117,473,031
EKL HCSDA LAK LJC MCL UMC WOM WST TOTAL
UCC Receivable
1996 154,988 154,988
1997 436,720 770,027 463,608 1,670,355
1998 444,751 709,199 2,075,081 3,229,031
1999 1,119,800 39,786 1,159,586
2000 29,265 29,265
2002 1,231,714 1,231,714
2003 5,100,623 3,050,707 7,425,740 2,710,247 18,287,317
2004 8,711,777 5,035,108 33,619,951 7,000,694 6,621,437 4,793,100 65,782,067
2005 10,770,836 10,064,528 13,809,293 44,104,026 12,320,110 7,156,358 10,588,449 108,813,600
2006 1,099,854 265,891 1,365,745
2009 3,779,124 747,168 6,763,201 9,657,171 1,303,900 22,250,564
Estimated Uncollectable (19,482,613) - (15,099,636) (12,121,247) (77,723,977) (19,320,804) (13,777,795) (15,381,549) (172,907,621)
Total UCC Receivable 3,779,124 0 2,757,758 9,140,183 10,583,935 17,947,098 265,891 6,592,622 51,066,611
UCC Payable
1996 (14,201,341) (6,158,007) (2,154,309) (14,691,410) (1,899,356) (3,145,140) (42,249,563)
1997 (9,316,742) (2,044,252) (818,314) (1,376,896) (13,556,204)
1998 (2,788,157) (599,470) (17,650,771) (87,295) (21,125,693)
1999 (2,042,473) (2,455,389) (981,867) (7,106,523) (1,397,679) (13,983,931)
2000 (4,144,539) (1,775,207) (43,527,382) (569,520) (1,195,321) (1,335,750) (52,547,719)
2001 (3,635,191) (1,385,394) (1,312,176) (56,800,816) (1,190,381) (4,223,527) (708,955) (69,256,440)
2002 (6,898,837) (288,339) (45,744,547) (6,234,554) (2,342,080) (4,894,813) (66,403,170)
2003 (8,437,679) (577,568) (2,092,477) (11,107,724)
2004 (1,688,046) (1,688,046)
2009 (6,280,111) (857,898) (7,138,009)
Total UCC Payable (55,531,373) - (10,864,697) (17,830,337) (197,762,483) (18,270,745) (15,472,529) (13,578,271) (329,310,435)
LOUISIANA STATE UNIVERSITY SYSTEM
STATEMENT OF NET ASSETS
FOR THE YEAR ENDED June 30,2009 Run: September 08, 2009 at 09:17
EKL HCSDA LAK LJC MCL UMC WOM WST Eliminations HCSD
Total Total Total Total Total Total Total Total Total
ASSETS
Current Assets
Cash and cash equivalents 7,851,987 98,279,122 1,302,851 7,726,807 36,505,831 4,632,771 1,434,569 510,907 158,244,845
Investments 0 0 0 0 10,264,259 0 0 5,670,661 15,934,920
Accounts receivable, net 18,855,840 862,006 3,590,040 8,093,577 34,399,022 9,803,161 2,587,464 6,947,537 85,138,647
Pledges receivable 0 0 0 0 0 0 0 0 0
Due from other campuses 211,563 13,953 61,406 61,993 1,828,575 78,609 3,438 9,819 -184,505 2,269,356
Due from State Treasury 1,105,423 0 662,347 473,212 0 1,933,912 1,225,089 861,752 6,261,735
Due from Federal Government 0 0 0 0 0 0 0 0 0
Inventories 1,994,588 0 604,935 2,609,568 7,988,302 2,961,758 1,034,263 867,353 18,060,768
Deferred charges and prepaid expenses 19,621 19,518 2,160 16,148 18,434 17,271 6,353 27,159 126,665
Notes receivable 0 0 0 0 0 0 0 0 0
Other current assets 0 0 0 0 0 0 0 0 0
Total current assets 30,039,022 99,174,599 6,223,738 18,981,305 91,004,423 19,427,482 6,291,176 14,895,189 -184,505 286,036,935
Noncurrent Assets
Restricted assets:
Cash and cash equivalents 639,250 0 0 0 3,621,300 0 0 2,010,675 6,271,225
Investments 0 0 0 0 2,865,674 0 0 0 2,865,674
Pledges receivable 0 0 0 0 0 0 0 0 0
Notes receivable 0 0 0 0 0 0 0 0 0
Capital assets, net 55,510,536 647,586 5,629,899 15,968,688 144,560,166 21,202,353 5,305,107 19,451,039 268,275,374
Assets under capital leases, net 0 0 0 0 0 0 0 0 0
Other noncurrent assets 47,331 0 0 0 3,660,000 0 0 0 3,707,331
Total noncurrent assets 56,197,117 647,586 5,629,899 15,968,688 154,707,139 21,202,353 5,305,107 21,461,714 281,119,604
Total assets 86,236,140 99,822,186 11,853,638 34,949,993 245,711,562 40,629,835 11,596,283 36,356,903 567,156,539
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities 42,287,196 1,440,277 8,270,109 19,885,371 94,587,594 5,923,075 22,888,288 15,110,442 210,392,352
Due to other campuses 2,369,316 1,895,544 165,944 214,987 14,146,610 2,384,948 86,561 286,098 -184,505 21,550,006
Due to State Treasury 1,147,675 669,036 24,173 4,588,577 2,196,020 369,699 28,896 72,023 9,096,099
Due to Federal Government 0 0 0 0 0 0 0 0 0
Deferred revenues 80,695 0 5,034 17,660 1,859,557 20,145 16,095 0 1,999,185
Amounts held in custody for others 0 0 0 0 142,396 0 0 0 142,396
Other liabilities 0 0 0 0 0 0 0 0 0
Current Portion of Noncurrent Liabilities
Compensated absences payable 484,863 67,129 153,762 350,487 659,364 403,133 133,295 194,348 2,446,380
Capital lease obligations 0 0 0 0 0 0 0 0 0
Claims and litigation payable 0 0 0 0 0 0 0 0 0
Amounts held in custody for others 0 0 0 0 0 0 0 0 0
Notes payable 887,695 0 445,025 1,053,312 2,366,488 2,737,511 446,328 1,194,100 9,130,459
Contracts payable 0 0 0 0 0 0 0 0 0
Reimbursement contracts payable 0 0 0 0 0 0 0 0 0
Bonds payable 240,000 0 0 0 4,990,000 0 0 0 5,230,000
Other current liabilities 0 0 0 0 0 0 0 0 0
Total current liabilities 47,497,438 4,071,987 9,064,047 26,110,393 120,948,027 11,838,512 23,599,463 16,857,010 -184,505 259,986,877
Long-term Portion of Noncurrent Liabilities
Amounts held in custody for others 0 0 0 0 0 0 0 0 0
Compensated absences payable 5,282,300 1,377,504 1,704,419 4,083,034 12,832,507 5,531,212 1,570,781 2,454,371 34,836,127
Capital lease obligations 0 0 0 0 0 0 0 0 0
Claims and litigations 0 0 0 0 0 0 0 0 0
Notes payable 1,936,941 0 1,451,806 1,676,621 2,216,456 4,470,819 449,027 1,652,490 13,854,161
Contracts payable 0 0 0 0 0 0 0 0 0
Reimbursement contracts payable 0 0 0 0 0 0 0 0 0
OPEB payable 19,842,434 2,704,927 5,566,063 7,816,997 29,563,361 8,710,096 3,767,073 4,518,085 82,489,035
Bonds payable 1,385,000 0 0 0 5,210,000 0 0 17,500,000 24,095,000
Other noncurrent liabilities 0 0 0 0 0 0 0 0 0
Total noncurrent liabilities 28,446,675 4,082,432 8,722,287 13,576,652 49,822,324 18,712,127 5,786,880 26,124,946 155,274,323
Total liabilities 75,944,113 8,154,419 17,786,335 39,687,045 170,770,352 30,550,638 29,386,343 42,981,956 -184,505 415,261,200
NET ASSETS
Invested in capital assets, net of related debt 52,067,987 647,586 4,163,194 14,276,874 136,025,438 15,010,298 4,756,694 -934,447 226,013,624
Restricted for: 0 0 0 0 0 0 0 0 0
Nonexpendable 0 0 0 0 7,539,621 0 0 0 7,539,621
Expendable 91,673 0 0 0 20,470,172 0 0 28,000 20,589,845
Unrestricted -41,867,633 91,020,180 -10,095,891 -19,013,927 -89,094,020 -4,931,102 -22,546,754 -5,718,606 -102,247,752
Total Net Assets 10,292,027 91,667,767 -5,932,697 -4,737,052 74,941,211 10,079,197 -17,790,060 -6,625,053 0 151,895,338
* Enter eliminations as a negative number.
1.C. Basis of Accounting
The financial statements of the university have been prepared on the accrural basis of accounting, except
If any response other than "no exception" is needed please explain:
(describe exceptions in above text box, e.g., annual and sick leave
recognized when paid, summer school tuition and fees and faculty
salaries and related benefits for June are not prorated, but are
deferred to succeeding year, etc.)
nting, except
In accordance with our agreement with OSRAP regarding their approval of our capitalization policy, the following will
OSRAP's Note A. 8 on capital assets. Please let me know if this is not in accordance with what your campus is doing.
8. CAPITAL ASSETS
Capital assets are reported at cost at the date of acquisition or their estimated fair value at the date of donatio
the institution’s capitalization policy includes all items with a unit cost of $5,000 or more and an estimated usef
year. Renovations to buildings, infrastructure, and land improvements that significantly increase the value or e
structure are capitalized. Routine repairs and maintenance are charged to operating expense in the year in wh
incurred. Depreciation is computed using the straight-line method over the estimated useful life of the assets,
buildings and infrastructure, 20 years for depreciable land improvements, and 3 to 10 years for most movable
collections regardless of age, with a total acquisition value of $5,000,000 or more will be capitalized and depre
The LSU Health Sciences Centers (New Orleans and Shreveport) and the Health Care Services Division follo
provisions for determining the capitalization and depreciation of assets. These provisions are in accordance w
Medicare and Medicaid Services Provider Reimbursement Manual, Section 108, GUIDELINES FOR CAPITAL
COSTS AND IMPROVEMENT COSTS OF DEPRECIABLE ASSETS and are as follows.
1) The capitalization threshold for buildings, building improvements, leasehold improvements, and software is
2) One half year of depreciation must be taken both in the year of acquisition and in the year of disposal.
3) The useful lives of assets are the useful lives as listed in the current edition of Estimated Useful Lives of De
published by the American Hospital Association, the industry standard.
zation policy, the following will be disclosed in lieu of
with what your campus is doing.
ed fair value at the date of donation. For movable property,
00 or more and an estimated useful life greater than one
significantly increase the value or extend the useful life of the
operating expense in the year in which the expense was
estimated useful life of the assets, generally 40 years for
d 3 to 10 years for most movable property. Library
more will be capitalized and depreciated.
Health Care Services Division follow special medical industry
se provisions are in accordance with the Centers for
108, GUIDELINES FOR CAPITALIZATION OF HISTORICAL
e as follows.
old improvements, and software is $5,000.
n and in the year of disposal.
on of Estimated Useful Lives of Depreciable Hospital Assets
Note A. 15 Component Units
Each component unit should provide the following:
Note A. 15 Component Units
1. A brief description of the component unit.
The ______________________ Foundation is a legally separate, tax-exempt organization supporting
the LSU System, specifically the following campus: _________________. This foundation was included
in the university's financial statements because its assets equaled 3% or more of the assets of the
university system it supports.
During the year ended June 30, 2009, the _________________ Foundation made distributions to or on
behalf of the university for both restricted and unrestricted purposes in the amount of :
Complete financial statements for the ________________ Foundation can be obtained from:
(mailing address)
or from the foundation's website at: www.
The ____________________ Foundation is a nonprofit organization that reports under FASB standards, including
FASB Statement No. 117, Financial Reporting for Not-for-Profit Organizations. As such, certain revenue
recognition criteria and presentation features are different from GASB revenue recognition criteria and presentation
features. With the exception of necessary presentation adjustments, no modifications have been made to the
foundation's financial information in the university's financial report for these differences.
exempt organization supporting
____. This foundation was included
% or more of the assets of the
e distributions to or on
that reports under FASB standards, including
As such, certain revenue
B revenue recognition criteria and presentation
no modifications have been made to the
r these differences.
Note B.1 Budgetary Comparison
Adjustment Actual on Variance
Budgeted to Budget Budget Favorable
Original Final Actual Basis Basis (Unfavorable)
REVENUES:
Appropriated by Legislature:
State General Fund (Direct) $ 89,938,199 89,938,199 88,569,783 $ $ $ (1,368,416)
State General Fund by Self-
Generated Revenues 0
State General Fund by
Interagency Transfers 0
Interim Emergency Board 1,425,669 1,258,774 (166,895)
Federal Funds 0
Statutory Dedications 1,870,000 7,870,000 7,500,000 (370,000)
Other 0
Total Revenues 91,808,199 99,233,868 97,328,557 0 0 (1,905,311)
EXPENDITURES:
Program Expenditures 91,808,199 99,233,868 97,328,557 1,905,311
Unallotted Expenditures 0
Total Expenditures 91,808,199 99,233,868 97,328,557 0 0 1,905,311
UNEXPENDED APPROPRIATION
-CURRENT YEAR $ 0 $ 0 $ 0 $ 0 $ 0 $ 0
Note C.1 Deposits with Financial Institutions
Nonnegotiable
Certificates Other
Cash of Deposit (Describe)
Deposits per Statement of Net Assets (SNA) $ 157,082,537 $ $ 7,344,408 $
Deposits in bank accounts per bank $ 174,129,962 $ $ 7,344,408 $
Bank Balances of Deposits Exposed to Custodial Credit Risk:
a. Uninsured and Uncollateralized
b. Uninsured and collateralized with securities
held by the pledging institution
c. Uninsured and collateralized with securities held
by the pledging institution's trust department
or agent, but not in the entity's name
Note: The "deposits in bank accounts per bank" will not necessarily equal the "Deposits per SNA
due to outstanding items.
Cash in State Treasury and petty cash must not be reported in the note disclosure. However, to aid in reconciling
amounts reported on the Statement of Net Assets to amounts reported in this note, list below any cash in treasury
and petty cash that are included in the Statement of Net Assets.
Cash in State Treasury
Petty Cash 89,125
Total
164,426,945
181,474,370
-
-
-
ver, to aid in reconciling
ow any cash in treasury
$0
$0
Note C. 1A A Breakdown by banking institution, program, and amount
of the bank balances shown in Note C. 1
If you have more than one account at a single institution you should identify each account separately, such as
"Account A", "Account B", or some similar designation that does not involve the actual account number.
Note: This should detail the "Deposits in bank accounts per bank" shown
on page 6 of the college packet.
Banking institution Program Amount
1. Chase Bank - Operating Health Care Services Division $ 153,119,176
2. Chase Bank - Payroll Health Care Services Division 10,699,663
3. Chase Bank - Patient Refund Account Health Care Services Division 16,928
4 Capital One Chabert Resident Apartment Account 8,349
5 Capital One Bank - Depository Washington-St. Tammany Medical Center 42,259
6 Capital One Bank - Money Market Medical Center of Louisiana Charity 4,072,073
Charity Hospital Medical Center of Louisiana
7 Capital One Bank - Trust Fund at New Orleans $ 557,774
8 Chase Bank - Travel & Petty Cash Health Care Services Division 54,863
9 Hancock Bank - Travel Imprest Lallie Kemp Medical Center 4,058
10 Capital One - Travel Imprest Washington-St. Tammany Medical Center 5,104
11 Chase Bank - Travel Imprest Dr. Walter O.Moss Medical Center 4,902
12 Chase Bank - Travel Imprest Earl K. Long Medical Center 5,057
Medical Center of Louisiana at New Orleans
13 Chase Bank Trust fund 577,396
Medical Center of Louisiana Charity
14 Chase Bank - Travel Imprest Hospital 37,142
15 Regions Bank - Travel Imprest Leonard J. Chabert Medical Center 6,531
16 Iberia Bank - Travel Imprest University Medical Center, Lafayette 12,708
17 BOSC, Inc - Money Market Medical Center of Louisiana Charity 1,047,458
18 Chase Bank Health Care Services Foundation 377,700
19 Capital One Bogalusa Community Medical Center 47,132
Bogalusa Community Medical Center
20 Capital One Foundation 1,963,302
21 Chase-Savings MCL Trust Fund Medical Center of LA at New Orleans 8,549,821
Bogalusa Community Medical Center
22 Capital One - BCMC Foundation 3,399
23 Hancock Bank - HSCF Money Market Health Care Services Foundation 261,575
Total $ 181,474,370
Note C. 2 Investments and Custodial Credit Risk
2. The LSU System does maintain investment accounts as authorized
by the investment policy apporved by the LSU Board of Supervisors.
NOTE: GASB Statement 40 requires only the separate disclosure of investments that are considered to be exposed to
custodial risk. Those investments exposed to custodial risk are reported in one of two separate columns depending
upon whether they are held by a counterparty, or held by a counterparty’s trust department or agent not in the entity’s
name. In addition, the total reported amount and fair value columns must be reported for total investments regardless
of exposure to custodial credit risk. Please note this year additional detail on Investments held by foundations is
required. You may have to get this from your foundation.
This note contains the elements to complete both OSRAP note C.2 and System Financial Report note 3.
Investments Exposed All Investments Regardless of
to Custodial Credit Risk Custodial Credit Risk Exposure
Some types of investments listed
multiple times to accommodate Uninsured,
differing credit quality ratings. *Unregistered,
and Held by
Uninsured, Counterparty's Reported
*Unregistered, Trust Dept. or Amount Percentage Credit
and Held by Agent not in on Fair of Quality
Type of Investment Counterparty Entity's Name SNA Value Investments Rating *
Repurchase agreements4 $ $ $ $ 0.00%
Repurchase agreements (rated ) 0.00%
U.S. government securities: 0.00%
Bonds and Notes:
Federal Home Loan Mortgage Corporation 2,558,475 2,558,475 13.61% Aaa
Federal National Mortgage Association 0.00%
Federal Home Loan Bank 166,970 166,970 0.89% Aaa
Federal Farm Credit Bank 540,780 540,780 2.88% Aaa
Collateralized Mortgage Obligations
Federal National Mortgage Association2 0.00%
Federal Home Loan Banks 0.00%
Federal Home Loan Banks 0.00%
Federal Home Loan Mortgage Corporation2 0.00%
Mortgage Backed Securities
Federal National Mortgage Association2 0.00%
Federal Home Loan Mortgage Corporation2 461,569 461,569 2.46%
Government National Mortgage Association1 0.00%
Mutual Funds:
Blackrock Mutual Fund5 0.00%
Money market mutual funds 0.00%
Other:
Investments held by foundations:5
U.S. Agency Securities:
Bonds and Notes
Collateralized Mortgage Obligations
Mortgage Backed Securities
Mutual Funds
Common and preferred stock
Municipal obligations
Corporate obligations
U.S. Treasury Securities
Other
Common and preferred stock3 357,589 357,589 1.90%
Realty investments3 9,044,550 9,044,550 48.11%
Certificates of deposit7 0.00%
Louisiana Public Facilities Authority3 0.00%
Interest receivable3 0.00%
LSUE Housing Foundation3 0.00%
New Orleans Regional Physician Hospital Organization3 0.00%
HCN Investment Account 0.00%
BCMC Foundation 5,670,661 5,670,661 30.16%
Total investments $ - $ - $ 18,800,594 $ 18,800,594 100.00%
* Credit quality ratings obtained from Moody's Investors Service, unless otherwise noted.
1
Credit quality ratings are not required for U.S. government and agency securities that are explicitly guaranteed by the
U.S. government.
2
Securites are implicitly guaranteed by the U.S. government but are not rated by Moody's Investors Service.
3
Credit quality ratings are not required for these investments, which do not have specified maturities.
4
The investments and the underlying securities are not rated by Moody's Investors Service; however, the underlying
securities are implicitly guaranteed by the U.S. Government.
5
The investment is not rated by Moody's Investors Service.
Note C. 3 Derivatives
The institution ______________ (does/does not) invest in derivatives as part of its investsment policy.
Accordingly, the exposure to risks from these investments is as follows:
credit risk
market risk
legal risk
Technical Bulletin 2003-1 requires certain note disclosures for derivatives that are not reported at fair value o
Statement of Net Assets. See Appendix A in the AFR packet for more details and disclose any of these requ
disclosures below, if applicable.
are not reported at fair value on the
and disclose any of these required note
Note C. 4.A Credit Risk of Debt Investments
Disclose the credit risk of debt investments by credit quality ratings as described by rating agencies as of
the fiscal year end, including the rating agency used (Moody’s, S&P, etc.). All debt investments
regardless of type can be aggregated by credit quality rating (if any are un-rated, disclose that amount).
Debt portion of investments held by foundations (as reported on Note C.2) should also be
dislcosed on note C. 4 A and C 4 B. The portion of your investments held by foundations in debt
instruments should be shown on the Unrated line in this note.
Rating Agency Used Rating Fair Value
Debt Investments: $
Moody Aaa 3,266,225
Aaa
Unrated 6,132,230
Total $ 9,398,455
The total of debt investments reported on this note should equal the total
debt investments reported on Note C. 4.B1. Interest Rate Risk
ncies as of
Disclose the interest rate risk of debt investments by listing the investment type, total fair value, and
breakdown of maturity in years for each debt investment type held by your campus.
The portion of campus investments held by foundations in debt instruments must also be disclosed in
this note. Report this entire amount on the Investments held by Foundations - Debt line below.
Investment Maturities (in Years)
Fair Less Greater
Type of Debt Investment Value Than 1 1-5 6 - 10 Than 10
U.S. Government obligations $ 3,266,225 $ 2,558,475 $ 707,750 $ $
U.S. Agency obligations
Mortgage backed securities 461,569 461,569
Collateralized mortgage obligations
Corporate bonds
Other bonds
Mutual bond funds
Other:
Investments held by Foundations - Debt 5,670,661 5,670,661
Total debt investments $ 9,398,455 $ 8,229,136 $ 707,750 $ 461,569 $ -
The total of debt investments reported on this note should equal total debt investments reported on
Note C. 4.A. Credit Risk of Debt Instruments.
Note C. 4. B2 Fair Values of Debt Investments
List the fair value and terms of any debt investments that are highly sensitive to
changes in interest rates due to the terms of the investment (eg. coupon multipliers,
reset dates, etc.): See Appendix B in AFR for examples.
Debt Investment Fair Value Terms
$
Total $ -
Note C. 4. C Concentration of Credit Risk
List, by issuer and amount, investments in any one issuer that
represents 5% or more of total investments (not including U.S.
government securities, mutual funds, and external investment
pools).
% of Total
Issuer Amount Investments
$ When compared to the total System inve
this amount may end up as not having to
However, please report those that meet
for your campus.
Total $ -
mpared to the total System investments
nt may end up as not having to be reported.
please report those that meet the threshold
Note C. 4. D Foreign Currency Risk
Disclose the U.S. dollar balances of any deposits or investments that are exposed to
foreign currency risk (deposits or investments denominated in foreign currencies). List
by currency denomination and investment type, if applicable.
Fair Value in U.S. Dollars
Foreign Currency Bonds Stocks
$ $
Total $ - $ -
Note C. 5 Policies
Briefly describe in the text box below the deposit and/or investment policies related
to the custodial credit risk, credit risk of debt investments, concentration of credit
risk, interest rate risk, and foreign currency risk disclosed in this note. If no policy
exists concerning the risks disclosed, please state that fact.
Please update the response made last year (shown below) if needed.
There is an official University Swap Policy, and an Investment Policy that guide this office
with regards to issuing debt and purchasing investments. There is no foreign currency
risk.
Note C. 6. Other Disclosures
Fill in the blanks below as needed. Note the new section "v." dealing with land and o
real estate held as investments by endowments (GASB 52) calls for a yes or no selec
Other Disclosures Required for Investments
a. Investments in pools managed by other governments or mutual funds___________________________
b. Securities underlying reverse repurchase agreements _______________________________________
__________________________________________________________________________________
c. Unrealized investment losses __________________________________________________________
__________________________________________________________________________________
d. Commitments as of June 30, 20__, to resell securities under yield maintenance repurchase agreements:
1. Carrying amount and market value at June 30 of securities to be resold ____________________
_____________________________________________________________________________
2. Description of the terms of the agreement ___________________________________________
_____________________________________________________________________________
e. Losses during the year due to default by counterparties to deposit or investment transactions ________
__________________________________________________________________________________
f. Amounts recovered from prior period losses that are not shown separately on the SNA _____________
__________________________________________________________________________________
Legal or Contractual Provisions for Reverse Repurchase Agreements
g. Source of legal or contractual authorization for use of reverse repurchase agreements _____________
__________________________________________________________________________________
h. Significant violations of legal or contractual provisions for reverse repurchase agreements that occurred during the year
_____________________________________________________________________
__________________________________________________________________________________
Reverse Repurchase Agreements as of the SNA Date
i. Credit risk related to the reverse repurchase agreements (other than yield maintenance agreements) outstanding at the S
amount of reverse repurchase agreement obligations including accrued interest compared to aggregate market value of th
agreements including interest_____________________________________________________
__________________________________________________________________________________
j. Commitments on June 30, 20___, to repurchase securities under yield maintenance
agreements________________________________________________________________________
k. Market value on June 30, 20___, of the securities to be repurchased ___________________________
__________________________________________________________________________________
l. Description of the terms of the agreements to repurchase ____________________________________
__________________________________________________________________________________
m. Losses recognized during the year due to default by counter parties to reverse repurchase agreements
__________________________________________________________________________________
n. Amounts recovered from prior period losses that are not separately shown on the operating statement
__________________________________________________________________________________
Fair Value Disclosures
Fair Value Disclosures
o. Methods and significant assumptions used to estimate fair value of investments, if fair value is not based on quoted mar
______________________________________________________
_________________________________________________________________________________
p. Basis for determining which investments, if any, are reported at amortized cost___________________
__________________________________________________________________________________
q. For investments in external investment pools that are not SEC-registered, a brief description of any regulatory oversight
________________________________________________________
__________________________________________________________________________________
r. Whether the fair value of your investment in the external investment pool is the same as the value of the pool shares
_____________________________________________________________________
__________________________________________________________________________________
s. Any involuntary participation in an external investment pool __________________________________
__________________________________________________________________________________
t. If you are unable to obtain information from a pool sponsor to determine the fair value of your investment in the pool, me
assumptions made in determining that fair value and the reasons for having had to make such an estimate ____________
__________________________________________________________________________________
u. Any income from investments associated with one fund that is assigned to another fund ____________
__________________________________________________________________________________
Land and Other Real Estate Held as Investments by Endowments (GASB 52)
v. LSU Health Care Services Division_ owns land or other real estate held as investments by endowments (yes/no). Land
by endowments is reported at fair value in the entity’s financial statements and any applicable fair value note disclosures a
value disclosure section.
"v." dealing with land and other
) calls for a yes or no selection.
______________
______________
____________
______________
____________
chase agreements:
_________
_________
actions ________
____________
_____________
____________
_____________
____________
ents that occurred during the year
____________
e agreements) outstanding at the SNA date, that is, the aggregate
ed to aggregate market value of the securities underlying those
____________
____________
______________
____________
______________
____________
chase agreements
____________
rating statement
____________
value is not based on quoted market prices
___________
______________
____________
cription of any regulatory oversight for the pool
____________
as the value of the pool shares
____________
______________
____________
of your investment in the pool, methods used and significant
e such an estimate ___________________________________
____________
nd ____________
____________
ts by endowments (yes/no). Land or real estate held as investments
cable fair value note disclosures are reported in the preceding fair
Note D. Accounts Receivable
Amts. Not
scheduled
List Types Accounts Doubtful Net Accounts for collection
Receivable Accounts Receivable within a year
Student tuition and fees $ $ $ - $
Auxilary enterprises -
Contributions and gifts -
Federal, state, and private
grants and contracts 5,307,917 5,307,917
Federal appropriations -
Sales and services/other 20,491,773 20,491,773
Clinics -
FEMA -
Hospital 483,748,317 424,409,360 59,338,957
Other - UCC 172,907,261 172,907,261 -
Total $ 682,455,268 $ 597,316,621 $ 85,138,647 $ -
Other - UCC:
Accounts Receivable and Doubtful Accounts include $64,094,021 for fiscal year 2004 and $108,813,600 for
fiscal year 2005 uncompensated care cost (disproportionate share) on the "Hospital" line that was earned by
HCSD during these years. Because of the federal cap and Medicaid State Plan ceiling it has been determined
that this amount is uncollectible and therefore an Allowance for Doubtful Accounts was established for the full
amount included in Accounts Receivable. These amounts are eliminated on the "Other - UCC line.
University SCHEDULE OF CAPITAL ASSETS
(schedule includes capital leases)
Prior Restated
Balance Period Balance Balance
6/30/2008 Adjustment 6/30/2008 Additions *Transfers **Retirements 6/30/2009
Capital assets not being depreciated
Land $ 31,317,210 $ - $ 31,317,210 $ - $ - $ - $ 31,317,210
Non-depreciable land improvements - -
Capitalized collections - -
Livestock - -
Construction in progress 21,494,937 2,445,936 23,940,873 34,799,373 (6,004,336) 52,735,910
Total capital assets not being depreciated $ 52,812,147 $ 2,445,936 $ 55,258,083 $ 34,799,373 $ (6,004,336) $ - $ 84,053,120
Other capital assets
Infrastructure $ - $ - $ - $ - $ - $ - $ -
** Less accumulated depreciation - -
Total infrastructure - - - - - - -
Depreciable land improvements 5,629,789 5,629,789 294,794 (149,219) 5,775,364
** Less accumulated depreciation (3,637,745) (3,637,745) (145,479) 149,219 (3,634,005)
Total land improvements 1,992,044 - 1,992,044 149,315 - - 2,141,359
Buildings 171,936,207 3,505,277 175,441,484 13,086,931 (87,107) 188,441,308
** Less accumulated depreciation (89,116,501) (5,878,869) (94,995,370) (6,451,817) 70,258 (101,376,929)
Total buildings 82,819,706 (2,373,592) 80,446,114 6,635,114 - (16,849) 87,064,379
Equipment 271,400,628 188,851 271,589,479 23,807,838 (12,231,035) 283,166,282
** Less accumulated depreciation (175,758,975) 29,409 (175,729,566) (22,783,267) 10,363,067 (188,149,766)
Total equipment 95,641,653 218,260 95,859,913 1,024,571 - (1,867,968) 95,016,516
Library books - -
** Less accumulated depreciation - -
Total library books - - - - - - -
Total other capital assets $ 180,453,403 $ (2,155,332) $ 178,298,071 $ 7,809,000 $ - $ (1,884,817) $ 184,222,254
Capital Asset Summary:
Capital assets not being depreciated $ 52,812,147 $ 2,445,936 $ 55,258,083 $ 34,799,373 $ (6,004,336) $ - $ 84,053,120
Other capital assets, at cost 448,966,624 3,694,128 452,660,752 37,189,563 - (12,467,361) 477,382,954
Total cost of capital assets 501,778,771 6,140,064 507,918,835 71,988,936 (6,004,336) (12,467,361) 561,436,074
Less accumulated depreciation (268,513,221) (5,849,460) (274,362,681) (29,380,563) - 10,582,544 (293,160,700)
Capital assets, net $ 233,265,550 $ 290,604 $ 233,556,154 $ 42,608,373 $ (6,004,336) $ (1,884,817) $ 268,275,374
* Should be used only for those completed projects coming out of construction-in-progress to fixed assets.
** Enter a negative number with the exception of accumulated depreciation in the retirement and prior period adjustment column.
Component Unit SCHEDULE OF CAPITAL ASSETS
(schedule includes capital leases)
Prior Restated
Balance Period Balance
6/30/2008 Adjustment 6/30/2008 Additions
Capital assets not being depreciated
Land $ - $ - $ - $ -
Non-depreciable land improvements -
Capitalized collections -
Livestock -
Construction in progress -
Total capital assets not being depreciated $ - $ - $ - $ -
Other capital assets
Infrastructure $ - $ - $ - $ -
** Less accumulated depreciation -
Total infrastructure - - - -
Depreciable land improvements -
** Less accumulated depreciation -
Total land improvements - - - -
Buildings -
** Less accumulated depreciation -
Total buildings - - - -
Equipment -
** Less accumulated depreciation -
Total equipment - - - -
Library books -
** Less accumulated depreciation -
Total library books - - - -
Total other capital assets $ - $ - $ - $ -
Capital Asset Summary:
Capital assets not being depreciated $ - $ - $ - $ -
Other capital assets, at cost - - - -
Total cost of capital assets - - - -
Less accumulated depreciation - - - -
Capital assets, net $ - $ - $ - $ -
* Should be used only for those completed projects coming out of construction-in-progress to fixed assets.
** Enter a negative number with the exception of accumulated depreciation in the retirement and prior period adjustment co
Balance
*Transfers **Retirements 6/30/2009
$ - $ - $ -
-
-
-
-
$ - $ - $ -
$ - $ - $ -
-
- - -
-
-
- - -
-
-
- - -
-
-
- - -
-
-
- - -
$ - $ - $ -
$ - $ - $ -
- - -
- - -
- - -
$ - $ - $ -
s to fixed assets.
ent and prior period adjustment column.
Total SCHEDULE OF CAPITAL ASSETS
(schedule includes capital leases)
Prior Restated
Balance Period Balance Balance
6/30/2008 Adjustment 6/30/2008 Additions *Transfers **Retirements 6/30/2009
Capital assets not being depreciated
Land $ 31,317,210 $ - $ 31,317,210 $ - $ - $ - $ 31,317,210
Non-depreciable land improvements - - - - - - -
Capitalized collections - - - - - - -
Livestock - - - - - - -
Construction in progress 21,494,937 2,445,936 23,940,873 34,799,373 (6,004,336) - 52,735,910
Total capital assets not being depreciated $ 52,812,147 $ 2,445,936 $ 55,258,083 $ 34,799,373 $ (6,004,336) $ - $ 84,053,120
Other capital assets
Infrastructure $ - $ - $ - $ - $ - $ - $ -
** Less accumulated depreciation - - - - - - -
Total infrastructure - - - - - - -
Depreciable land improvements 5,629,789 - 5,629,789 294,794 - (149,219) 5,775,364
** Less accumulated depreciation (3,637,745) - (3,637,745) (145,479) - 149,219 (3,634,005)
Total land improvements 1,992,044 - 1,992,044 149,315 - - 2,141,359
Buildings 171,936,207 3,505,277 175,441,484 13,086,931 - (87,107) 188,441,308
** Less accumulated depreciation (89,116,501) (5,878,869) (94,995,370) (6,451,817) - 70,258 (101,376,929)
Total buildings 82,819,706 (2,373,592) 80,446,114 6,635,114 - (16,849) 87,064,379
Equipment 271,400,628 188,851 271,589,479 23,807,838 - (12,231,035) 283,166,282
** Less accumulated depreciation (175,758,975) 29,409 (175,729,566) (22,783,267) - 10,363,067 (188,149,766)
Total equipment 95,641,653 218,260 95,859,913 1,024,571 - (1,867,968) 95,016,516
Library books - - - - - - -
** Less accumulated depreciation - - - - - - -
Total library books - - - - - - -
Total other capital assets $ 180,453,403 $ (2,155,332) $ 178,298,071 $ 7,809,000 $ - $ (1,884,817) $ 184,222,254
Capital Asset Summary:
Capital assets not being depreciated $ 52,812,147 $ 2,445,936 $ 55,258,083 $ 34,799,373 $ (6,004,336) $ - $ 84,053,120
Other capital assets, at cost 448,966,624 3,694,128 452,660,752 37,189,563 - (12,467,361) 477,382,954
Total cost of capital assets 501,778,771 6,140,064 507,918,835 71,988,936 (6,004,336) (12,467,361) 561,436,074
Less accumulated depreciation (268,513,221) (5,849,460) (274,362,681) (29,380,563) - 10,582,544 (293,160,700)
Capital assets, net $ 233,265,550 $ 290,604 $ 233,556,154 $ 42,608,373 $ (6,004,336) $ (1,884,817) $ 268,275,374
* Should be used only for those completed projects coming out of construction-in-progress to fixed assets.
** Enter a negative number with the exception of accumulated depreciation in the retirement and prior period adjustment column.
Note F. Collections (Works of Art and Historical Treasures) - Not Applicable for HCSD
Please update what we reported last year if needed.
The Louisiana State University System generally does not capitalize collections. These collections
include the following: paintings, sculptures, photographs, maps manuscripts, film, and memorabilia.
LSU and A&M College does capitalize collections, most of which have been donated to the University.
The capitalized value at June 30, 2008 of the collections held by LSU and A&M College is $2,812,133.
Nonwithstanding that LSU and A&M College does capitalize collections, the University does follow the
relevant Louisiana State University System policy:
It is the policy of the Louisiana State University System that such collections are considered
inexhaustible and are held for public exhibition, educational purposes, or research to enhance public
service in lieu of financial gain. These collections are kept unencumbered, cared for, preserved, and all
proceeds from the sale, if any, of such collection items are to be used to acquire other items for
collection.
These collections
m, and memorabilia.
ated to the University.
College is $2,812,133.
update as needed
versity does follow the
considered
h to enhance public
d for, preserved, and all
other items for
Note G.
This note is no longer used.
Note H. General Fund
At June 30, 2009 the General Fund had an unexpended appropriation in the following
amount due to the State Treasury (included in Other Liabilities - SNA) 0
Note I. Bonds & notes payable & capital leases.
Campuses and component units complete the appropriate section.
Campuses/System Year ended June 30, 2009
Balance Balance at Amounts
June 30, June 30, due within
2008 Additions Reductions 2009 one year
Notes & bonds payable:
Notes payable $ 22,370,584 $ 8,820,448 $ 8,206,412 $ 22,984,620 $ 9,130,459
Bonds payable 34,345,000 5,020,000 29,325,000 5,230,000
Total bonds and notes payable 56,715,584 8,820,448 13,226,412 52,309,620 14,360,459
Other liabilities:
Compensated absences payable 34,269,796 15,857,108 12,844,397 37,282,507 2,446,380
Capital lease obligations -
Claims and litigation payable -
Amounts held in custody for others 144,204 1,808 142,396 142,396
Contracts payable -
Reimbursement contracts payable -
OPEB Payable 37,378,788 45,110,247 82,489,035 -
Total other liabilities 71,792,788 60,967,355 12,846,205 119,913,938 2,588,776
Total long-term liabilities $ 128,508,372 $ 69,787,803 $ 26,072,617 $ 172,223,558 $ 16,949,235
Balance Balance at Amounts
Component Units June 30, June 30, due within
2008 Additions Reductions 2009 one year
Notes & bonds payable: $ $ $ $ $
Notes payable
Bonds payable -
Total bonds and notes payable - - - - -
Other liabilities:
Compensated absences payable -
Capital lease obligations -
Claims and litigation payable -
Amounts held in custody for others -
Contracts payable -
Reimbursement contracts payable -
OPEB Payable
Total other liabilities - - - - -
Total long-term liabilities $ - $ - $ - $ - $ -
Balance Balance at Amounts
Combined Total June 30, June 30, due within
2008 Additions Reductions 2009 one year
Notes & bonds payable: $ $ $ $ $
Notes payable 22,370,584 8,820,448 8,206,412 22,984,620 9,130,459
Bonds payable 34,345,000 - 5,020,000 29,325,000 5,230,000
Total bonds and notes payable 56,715,584 8,820,448 13,226,412 52,309,620 14,360,459
Other liabilities:
Compensated absences payable 34,269,796 15,857,108 12,844,397 37,282,507 2,446,380
Capital lease obligations - - - - -
Claims and litigation payable - - - - -
Amounts held in custody for others 144,204 - 1,808 142,396 142,396
Contracts payable - - - - -
Reimbursement contracts payable - - - - -
OPEB Payable 37,378,788 45,110,247 - 82,489,035 -
Total other liabilities 34,414,000 60,967,355 12,846,205 119,913,938 2,588,776
Total long-term liabilities $ 91,129,584 $ 69,787,803 $ 26,072,617 $ 172,223,558 $ 16,949,235
(Send OSRAP a copy of the amortization schedule for any new debt issued.)
Note J. Short term debt - Not Applicable for HCSD
The campus uses short term debt for the following purposes:
Short term debt activity for the year ended June 30, 2009 was as follows:
Beginning Ending
List the type of short term debt: Balance Issued (Redeemed) Balance
$ $ $ $ -
-
The campus uses a revolving line of credit to finance _____________________ prior to the issuance of
related bonds. Short-term debt activity for the year ended June 30, 2008 was as follows:
Beginning Ending
Balance Issued (Redeemed) Balance
Line of credit $ $ $ $ -
Note K. Compensated Absences
Compensated Absences at 6/30/2009
Liability For:
$
Unused Annual Leave 28,632,114
Unused Sick Leave 670,022
Unused Compensatory Leave 7,980,371
Total 37,282,507
Liability For Compensated Absences is as follows:
$
Current Liability 2,446,380
Long-Term Liability 34,836,127
Total Liability for compensated absences 37,282,507
Note L. On Behalf Payments for Fringe Beneifts and Salaries - Not Applicable for HCSD
On-behalf payments for fringe benefits and salaries are direct payments made by one entity to a third-party
recipient for the employees of another, legally separate entity. On-behalf payments include pension plan contributions,
employee health and life insurance premiums, and salary supplements or stipends. For example, a nongovernmental fund-
raising foundation affiliated with a governmental university may supplement salaries of certain university employees. Those
payments constitute on-behalf payments for purposes of reporting by the university if they are made to the faculty members in
their capacity as employees of the university (GASB 24). [On behalf payments from foundations are not limited to the
foundations presented for GASB 39 purposes.]
The amount of on-behalf payments for fringe benefits and salaries included On-behalf payments that are contributions to a pension plan for
in the accompanying financial statement for fiscal year 2009 is: 0 which the college/university is not legally responsible.
Contributor Pension Plan
Note M. Contingent Liabilities
GAAP requires that the notes to the financial statements disclose any situation where there is at least a
reasonable possibility that assets have been impaired or that a liability has been incurred along with the
dollar amount if it can be reasonably estimated. Do not report impaired capital assets below as defined by
GASB 42, rather disclose impaired capital assets in Note FF. Losses or pending litigation that is probable
should be reflected on the balance sheet. The LSU Health Care Services Division (university or system)
is a defendant in litigation seeking damages as follows:
Number of Lawsuits involved in at June 30, 2009
Amount of claims the plaintiffs are seeking is:
Date of General Probable Estimated Insurance
Action Description of Litigation Outcome* Liability** Coverage
01/01/01 Milton Schoen vs. Charity Hospital remote $ 0 $ NA
11/01/02 Bahij Khuri, M.D. vs. State of LA remote 0 NA
06/17/07 Melvin Leblanc vs. Larry Hollier, et. al. remote 100,000 NA
05/13/08 Dr. Dennis LaRavia vs. Fred Cerise, et. al. reasonably possible 900,000 NA
Totals $ 1,000,000 $ -
* Probable, reasonably possible, or remote
**Note: Liability for claims and judgments should include specific, incremental claim expenses if known or if it
can be estimated. For example, the cost of outside legal assistance on a particular claim may be an
incremental cost whereas assistance from internal legal staff on a claim may not be incremental because the
salary costs for internal staff normally will be incurred regardless of the claim. (See GASB 30, paragraph 9)
Disclose any cases where it is probable that a liability has been incurred, but the effect of the liability has not
been reflected in the financial statements because it can not be estimated.
1.
2.
Note M. 2. Federal Disallowances NOT APPLICABLE FOR HCSD
Those agencies collecting federal funds, who have been informed that certain of their
previously claimed costs were disallowed, should disclose the requested information in the
schedule shown below. Show each possible disallowance on a separate line in the chart.
Estimated
Date of Probability of Settlement
Program Disallowance Amount Payment* Amount
1 $
2
3
4
* Remote, reasonably possible, probable, or unknown
Note M. 3. Risk management
Only answer the following questions for those claims and litigation not being handled by the Office of Risk
Management.
Indicate the way in which risks of loss are handled (Underline one):
(a) purchase of commercial insurance,
(b) participation in a public entity risk pool (e.g., Office of Risk Management claims)
(c) risk retention (e.g., Use of an internal service fund is considered risk retention because the entity as a whole has
retained the risk of loss.)
(d) Other (explain) ________________________________________________________________________
_______________________________________________________________________________________
For entities participating in a risk pool (other than ORM), describe the nature of the participation, including the rights an d t
responsibilities of both the entity and the pool.__NA_______________________________________
________________________________________________________________________________________
___________________________________________________________________________________________
Describe any significant reductions in insurance coverage from coverage in the prior year by major categories of risk. Also,
indicate whether the amount of settlements exceeded insurance coverage for each of the past three fiscal years.
__NA_______________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
Disclose any cases where it is probable that a liability has been incurred, but the effect of the liability has not been refl ected
in the financial statements because it can not be estimated __NA__________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
Disclose any guarantee of indebtedness even if there is only a remote chance that the government will be called on to
honor its guarantee. __NA____________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
g the rights and the
gories of risk. Also,
ected
e called on to
Note N. Related Party Transactions - Not Applicable for HCSD
List all related party transctions below.
Name of Individual Describe Relationship Describe Related Party Transaction Dollar amount of Transaction
1 NONE FOR HCSD
2
3
4
Amounts Due to/ Due from
that resulted from related
party tranaction
Note O. Violations of Finance Related Legal or Contractual Provisions - Not Applicable for HCSD
Detail any legal or contractual provisions having a financial effect
that the campus was not in compliance with at 6/30/2009
Explain any action taken or to be taken that will correct this deficiency.
Note P. Operating
Leases
Operating Leases
Total operating lease expenditures for fiscal year 2008-2009 amounted to: $ 5,021,839
NOTE: Where five-year amounts are requested, please list the total amount (sum) for the five-year period, not the
annual amounts for each of the five years.
FY2015 - FY2020 -
Nature of lease FY2010 FY2011 FY2012 FY2013 FY2014 FY2019 FY2024
a. Office space $ 3,407,456 $ 3,131,839 3,042,766 1,505,010 82,669 28,196 $
b. Equipment - - - - - -
c. Land - - - - - -
d. Other 912,252 706,248 564,776 529,892 494,425 -
Total minimum
future rentals $ 4,319,708 $ 3,838,087 $ 3,607,542 $ 2,034,902 $ 577,094 $ 28,196 $ - $ - $ - $ -
Note: If lease payments extend past FY2024 create additional columns and report these future
minimum lease payments in five year increments. I set up three additional columns for this purpose.
Create more as needed.
Note P. Capital Leases - Not Applicable for HCSD
Campuses and component units complete the appropriate section.
Does your campus record items under capital leases as an asset and an oblibation
in the accompanying financial statements?
Report all capital leases (including LA Equipment Acquisition Fund [LEAF] leases) in effect as of 6/30/2009.
UNIVERSITYSYSTEM CAPITAL LEASES
Gross Remaining
amount of Last interest to
Date of leased assets payment end of
Nature of lease lease (historical cost) date lease
a. Office space $ $ $
b. Equipment
c. Land
d. Buildings
Total assets under cap. lease $ - $ - $
COMPONENT UNIT CAPITAL LEASES
Gross Remaining
amount of Last interest to
Date of leased assets payment end of
Nature of lease lease (historical cost) date lease
a. Office space $ $ $
b. Equipment
c. Land
d. Buildings
Total assets under cap. lease $ - $ - $
Yes / No
Remaining
principal to
end of
lease
-
Remaining
principal to
end of
lease
-
Note P. Lease Payments - Not Applicable for HCSD
Campuses and component units complete the appropriate column
The following is a schedule by years of future minimum lease payments under capital leases together with the
present value of the net minimum lease payments as of June 30, 2009.
Year ending June 30: Future minimum lease payment:
University/System Component Units:
2010 $ $ $
2011
2012
2013
2014
2015-2019
2020-2024
2025-2029
Total minimum lease payments - -
Less: amounts representing executory costs
Net minimum lease payments - -
Less: amounts representing interest
Present value - net minimum lease payments - -
Note: If lease payments extend past FY2028 create additional rows and report these future minimum
lease payments in five year increments. I've added three rows for you just in case you need them. You may
need to add more.
l leases together with the
Total:
-
-
-
-
-
-
-
-
-
-
-
-
e future minimum
u need them. You may
Note P. Lessor Direct Financing Leases - Not Applicable for HCSD
Campuses and component units complete the appropriate section
Minimum lease Remaining Remaining
University/System payment interest to principal to
Composition of lease Date of lease receivable end of lease end of lease
a. Office Space $ $ $
b. Equipment
c. Land
d. Buildings
Less amounts representing executory costs ( )( )( )
Minimum lease payment receivable - - -
Less allowance for doubtful accounts ( )( )( )
Net minimum lease payments receivable - - -
Estimated residual values of leased property
- - -
Less unearned income ( )( )( )
Net investment in direct financing leases $ - $ - $ -
Minimum lease Remaining Remaining
Component Unit(s) payment interest to principal to
Composition of lease Date of lease receivable end of lease end of lease
a. Office Space $ $ $
b. Equipment
c. Land
d. Buildings
Less amounts representing executory costs ( )( )( )
Minimum lease payment receivable - - -
Less allowance for doubtful accounts ( )( )( )
Net minimum lease payments receivable - - -
Estimated residual values of leased property
- - -
Less unearned income ( )( )( )
Net investment in direct financing leases $ - $ - $ -
Both Campus and Component Unit complete below if appropriate.
Minimum lease payments do not include contingent rentals, which may be received as stipulated in the lease contracts.
Contingent rental payments occur if, for example, the use of the equipment, land, or building etc., exceeds a certain
level of activity each year. Contingent rentals received for fiscal year 2009 were:
for office space
for equipment
for land
for buildings
n the lease contracts.
exceeds a certain
for office space
for equipment
Note P. Future Minimum Lease Receivables - Not Applicable for HCSD
Campuses and component units complete the appropriate column
The following is a schedule by years of minimum lease receivable for the remaining fiscal years of the lease as of
June 30, 2009:
Year ending _______________: Future minimum lease receivables:
University/System Component Unit(s) Total
2010 $ $ $ -
2011 -
2012 -
2013 -
2014 -
2015-2019 -
2020-2024 -
2025-2029 -
-
-
-
Total $ - $ - $ -
Note: If lease receivables extend past FY2029 create additional rows and report these future minimum
lease receivables in five year increments. I've added three rows for you just in case you need them. You may
need to add more.
e lease as of
uture minimum
need them. You may
Note P. Lessor-Operating Lease - Not Applicable for HCSD
When a lease agreement does not satisfy at least one of the four criteria (common to both lessee and lessor
accounting), and both of the criteria for a lessor (collectability and no uncertain reimbursable costs), the lease
is classified as an operating lease. In an operating lease, there is no simulated sale and the lessor simply
records rent revenues as they become measurable and available.
Provide the cost and carrying amount, if different, of property on lease or held for leasing organized by major
class of property and the amount of accumulated depreciation (optional for Governmental Funds) as of June 30, 2009.
Accumulated Carrying
Cost Depreciation Amount
a. Office space $ $ $ -
b. Equipment -
c. Land -
Total $ - $ - -
e and lessor
sts), the lease
of June 30, 2009.
Note P. Nature of Lease - Not Applicable for HCSD
Schedule by years of future minimum rentals on noncancellable operating leases as of June 30, 2009.
Nature of Lease
Office
Space Equipment Land Other
2010 $ $ $ $
2011
2012
2013
2014
2015-2019
2020-2024
2025-2029
Total minimum
future rentals $ - $ - $ - $ -
Note: If lease payments extend past FY2028 create additional columns and report these future
minimum lease payments in five year increments. I set up three additional columns for this purpose.
Create more if more are needed.
Contingent Rentals received from operating leases for the fiscal year were:
Office space $
Equipment $
Land $
Other $
If the interest rate is variable, list the terms by which the interest rate changes:
Note Q. Net Assets
The Universtiy had the following net assets as of June 30, 2009
Restricted Expendable Net Assets
Account title Amount
Student Fees $
Grants & Contracts
Gifts
Endowment Earnings 20,470,172
Auxiliary Enterprises
Student Loan Funds
Capital Construction
Debt Service
Sponsored Projects (459,943)
Indirect Costs
LSU Health Plan
Legislative restrictions
Other
Total 20,010,229
Net Assets Restricted by Enabling Legislation (GASB Statement 46)
LA Revised Statute
Purpose of Restriction Authorizing Revenue Amount
Student Technology Fee LRS 17:3351.1(A)(1)
Building Use Fee Act 15 - 1967 Reguar Session
Vehicle Registration Fee LRS 17:1804
Academic Excellence Fee LRS 17:3351.9(A)
Operational Fee LRS 17:3351(A)(5)(d)(i)
Preventive Maintenance LRS 17:3386(A)
to cover operating expenses related to storm recovery - Hurricane
Katrina ACT 203 of 2007
(Other)
(Other)
Total -
Note: Some of the above examples may be of fees not restricted by LSU System campuses.
Restricted Nonexpendable Net Assets
Account title Amount
Endowment Fund 7,539,621
Total 7,539,621
Note R. Other Postemployment Benefits
The System will prepare this note. To assist in that endeavor you will have to provide the
information below.
Number of Retirees - LSU Health Plan (Cigna) 241
Number of Retirees - Office of Group Benefits 2,542
State Office of Group
LSU Health Plan Benefits
Employer
Employer contribution to retirees health plan: Contributions Made Annual Payroll Of Annual Payroll Of
On Behalf Of Active Employees Active Employees
Retirees In LSU Health Plan In OGB Plan
LSU
LSU Alexandria
LSU Eunice
LSU Ag Center
LSU System Office
LSU Paul M. Hebert Law Center
LSU Pennington Center
LSU Shreveport
UNO
LSU Health Sciences Center Shreveport
LSU HSC Shreveport - E. A. Conway Medical Center
LSU HSC Shreveprot - Huey P. Long Medical Center
LSU Health Sciences Center New Orleans
LSU HCSD:
Earl K. Long Medical Center 207,068 9,619,551 $ 25,152,416
Lallie Kemp Regional Medical Center 147,084 6,737,726 $ 5,720,112
Leonard J. Charbert Medical Center 288,239 18,553,527 $ 5,219,201
Medical Center of La at New Orleans 805,865 24,744,258 $ 55,139,469
University Medical Center 517,538 28,026,585 $ 5,234,914
Washingto St. Tammany Regional Medical Center 161,844 13,786,985 $ 3,300,525
W. O. Moss Regional Medical Center 148,627 8,936,837 $ 2,308,816
HCSD Central Office 138,582 5,305,313 $ 3,745,529
Total 2,414,847 115,710,782 105,820,982
Note: Covered payroll for active employees in the LSU Health Plan is the annual base
compensation paid in FY 2008-09 plus any additional payments that qualified for pension
plan eligibility. The same definition would apply when determining the covered payroll for
those active employees in any OGB plan.
Annual OPEB Expense and Net OPEB Obligation 0
LSU
LSU LSU System LSU Law LSU LSU HSC Shreveport -
LSU Alexandria LSU Eunice LSU Ag Center Office Center LSU PBRC Shreveport UNO Shreveport EA Conway
Fiscal year ending 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009
1. ARC (broken down by agency on pages 29-33 of the actuarial valuation report) 1,705,800 13,603,000 27,358,700 5,099,500
2.*NOO, beginning of year (see OPEB Liability Spreadsheet of FYE 6/30/08 on OSRAP's website) 1,482,100 11,800,900 24,280,900 4,070,500
3. Amortization factor 26.17 26.17 26.17 26.17 26.17 26.17 26.17 26.17 26.17 26.17 26.17
4. Interest on NOO (4% x 2.) 0 0 0 0 0 0 0 59,284 472,036 971,236 162,820
5. ARC adjustment (2./3.) 0 0 0 0 0 0 0 56,634 450,932 927,814 155,541
6. Annual OPEB expense (1. + 4. - 5.) 0 0 0 0 0 0 0 1,708,450 13,624,104 27,402,122 5,106,779
7. Contributions (payments to OGB for retirees' cost of 2009 group insurance premiums)
8. Adjustment to OGB billings for retirees' 2009 group insurance premiums
9. **NOO, end of year (2. + 6. - 7 +or- 8.)
*This must be obtained from the OSRAP website on the spreadsheet “OPEB Liability Spreadsheet for FYE June 30,
2008”
**This should be the same amount as that shown on the Statement of Net Assets for the year ended June 30, 2009, if
the entity’s only OPEB is administered by OGB.
Annual OPEB Expense and Net OPEB Obligation
LSU
Shreveport - LSU HSC New Leonard J. Washington - HCSD Central
Huey P. Long Orleans Earl K. Long Lallie Kemp Charbert MCLNO UMC St. Tammany W. O. Moss Office Total
Fiscal year ending 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009 6/30/2009
1. ARC (broken down by agency on pages 29-33 of the actuarial valuation report) 2,353,300 19,680,400 10,421,200 2,714,900 2,840,200 22,122,400 3,243,600 1,314,700 1,213,100 1,374,700 115,045,500
2.*NOO, beginning of year (see OPEB Liability Spreadsheet of FYE 6/30/08 on OSRAP's website) 1,711,500 16,411,000 8,464,000 1,915,000 2,244,000 10,666,000 2,358,000 1,141,000 1,143,000 982,000 88,669,900
3. Amortization factor 26.17 26.17 26.17 26.17 26.17 26.17 26.17 26.17 26.17 26.17
4. Interest on NOO (4% x 2.) 68,460 656,440 338,560 76,600 89,760 426,640 94,320 45,640 45,720 39,280 3,546,796
5. ARC adjustment (2./3.) 65,399 627,092 323,424 73,175 85,747 407,566 90,103 43,600 43,676 37,524 3,388,227
6. Annual OPEB expense (1. + 4. - 5.) 2,356,361 19,709,748 10,436,336 2,718,325 2,844,213 22,141,474 3,247,817 1,316,740 1,215,144 1,376,456 115,204,069
7. Contributions (payments to OGB for retirees' cost of 2009 group insurance premiums) 1,114,003 378,120 575,073 5,647,615 1,154,424 266,876 305,749 236,853 9,678,713
8. Adjustment to OGB billings for retirees' 2009 group insurance premiums 0 0 0 0
9. **NOO, end of year (2. + 6. - 7 +or- 8.) 17,786,333 4,255,205 4,513,140 27,159,859 4,451,393 2,190,864 2,052,395 2,121,603 64,530,792
*This must be obtained from the OSRAP website on the spreadsheet “OPEB Liability Spreadsheet for FYE June 30,
2008”
**This should be the same amount as that shown on the Statement of Net Assets for the year ended June 30, 2009, if
the entity’s only OPEB is administered by OGB.
C:\Docstoc\Working\pdf\8a43d88f-0716-41c6-9031-2867947c8900.xls
Note S. Accounting Changes - Not Applicable to HCSD
Accounting Changes made during the year involved a change in accounting
The effect of the change is being shown in
(principle, estimate, errors, and entity)
Note T. Prior Year Restatement of Net Assets
The following adjustments were made to restate beginning net assets for July 1, 2008.
University Component Unit
Amount Amount
Ending fund balance as reported on AFR at 6/30/2008 $ 146,335,717 $
Adjustments identified after AFR was submitted to
OSRAP in PY (usually as a result of audit adjustments:
1) Audit Adjustments (893,989)
2)
3)
Subtotal $ (893,989) $ 0
Items identified during 2008/2009 requiring a
restatement of PY ending Fund Balance:
1) Capital Assets conversion to PeopleSoft Financials (127,912)
2) Blending of Foundations from FY08 Unaudited to Audited
Financial Statements (2,119,884)
3)
Subtotal $ (2,247,796) $ 0
Total PY adjustments (3,141,785) 0
Beginning fund balance 7/1/2008, as restated $ 143,193,932 $ -
Note U. Pledges of Gifts - Not Applicable to HCSD
Pledges of gifts including uncollected subscriptions, subscription notes, and estate notes not reported in the financial
financial statement amount to: $
Gross Time Period of
Pledges Amount Collection Restrictions
$
Note X. Pension Plans
ID of the plan Percentage of covered
Name of retirement (A, B, or C salaries that employees
system or plan see below) contribute
LASERS A 7.50% $
LASERS* A 8.00% $
Federal C 7.00% $
TRSL C 8.00% $
TRSL 40 yr C 0.00% $
MPP C 8.00% $
Deferred Comp D 7.50% $
LA School Empl C 7.50% $
* As per provisions of Act 75 of 2005, new employees hired on or after July 1, 2006 must contribute
8% to the LASERS retirement system.
Identification of retirement plans:
A) single-emloyer defined benefit plan
B) agent multiple-employer defined benefit plan
C) cost-sharing multiple-employer defined benefit plan
D) defined-contribution plan
Optional Retirement Plan information:
8.0% Percentage contributed by employees
15.9% Percentage contributed by the University
$1,518,751 Employer contributions (for the year ended 6/30/09)
$783,746 Employee contributions (for the year ended 6/30/09)
University's employer contributions to
the plan for the year ended June 30, 2009
33,554,169
12,909,422
3,077,882
896,118
red on or after July 1, 2006 must contribute
ended 6/30/09)
r ended 6/30/09)
Note Y. Advance Refunding of Bonds - Not Applicable to HCSD
If you campus refunded bonds during FY2008-09 please update the information in the text box below.
In _____________________(month, year), the ______________________ (entity name) issued
$___________ of taxable (nontaxable) _____________________________ Bonds – Series _____
and $___________ of _____________________________ Bonds – Series _____. The purpose of
the issues was to provide monies to refund portions of Series _____, _____, and ____ bonds. In
order to refund the bonds, portions of the proceeds of the new issue ($___________), plus an
additional $_ million of sinking fund monies together with certain other funds and/or securities, were
deposited and held in an escrow fund created pursuant to an escrow deposit agreement dated
_______________ between the ________ and the escrow trustee. The amount in the escrow,
together with interest earnings, will be used to pay the principal, (redemption premium), and interest
when due. The refunding resulted in reducing the total debt service payments by almost
$_____________ and gave the ______________ an economic gain (difference between the
present values of the debt service payments on the old and new debt) of $____________. Of the
debt considered defeased in substance, $ _____________ is outstanding as of June 30, 2009.
(entity name) issued
Series _____
_____. The purpose of
, and ____ bonds. In
_______), plus an
s and/or securities, were
it agreement dated
ount in the escrow,
n premium), and interest
nts by almost
nce between the
___________. Of the
s of June 30, 2009.
Note Z. Government Mandated Nonexchange Transactions (Grants) - Not Applicable to HCSD
CFDA State Match Total Amount of
Number Program name Percentage Grant
% $
Total government-mandated nonexchange transactions (grants) $ -
Note AA. Donor Restricted Endowments. - Not Applicable to HCSD1
At June 30, 2009, net appreciation of $__________ is available to be spent, of which
$__________ is restricted to specific purposes (net appreciation during the fiscal year).
Below is the policy included in this note last year. Please let me know if it needs to be changed.
The university's policy for managing the endowment fund provides for allocation for expenditure the actual
amount earned on the endowment fund investments. Although investments are marked to market as per the
requirements of GASB 31, there is no "total-return" policy. Unrealized gains are not made available for
expenditure by the beneficiary departments.
penditure the actual
d to market as per the
ade available for
Note BB. Revenue used as Security
OSRAP has eliminated this note. However what we reported on
BB (detail) last year will now be reported on System Note 24 nea
end of this workbook.
we reported on Note
em Note 24 near the
Note CC: Disaggregation of Payment Balances
The fund for each campus is the campus itself. The total for the campus
should equal the amount shown under current liabilities for "Accounts payable and
accrued liabilities".
Salaries
and Accrued Other Total
Fund Vendors Benefits Interest Payables Payables
LSU and Related $ $ $ $ $ 0
UNO 0
LSUS 0
LSUHSC New Orleans 0
LSUHSC-Shreveport 0
E. A. Conway 0
Huey P. Long 0
Health Care Services Division 27,353,662 21,001,182 0 162,037,508 210,392,352
LSU Healthcare Network 0
Total payables $ 27,353,662 $ 21,001,182 $ - $ 162,037,508 $ 210,392,352
UCC in above (278,243,824)
Medicaid Cost Reports in above 112,392,540
Medicare Cost Reports in above 5,080,491
The Health Sciences Center New Orleans, the Health Sciences Center Shreveport, and the Health Care
Services Division must be shown separately and not combined into one reporting entity for this note.
Any Uncompensated Care Cost and Medicaid Cost Reports payables should be included in the column
for "Other Payables" with the amount of UCC reported there detailed below.
Medicare Cost Report Receivables are netted against UCC and Caid Cost Report Payables in
the Other Payables columns above.
Note DD. Subsequent Events - Not Applicable to HCSD
No events of a material nature have occurred subsequent to the SNA date that would require adjustments to, or
disclosure in, the accompanying financial statement, except as noted below:
ld require adjustments to, or
Note EE
As OSRAP combined what was previously sought on this note with Note Q, Note EE will not be used in FY 09.
ot be used in FY 09.
Note FF., Impairment of Capital Assets and Insurance Recoveries - Not Applicable to HCSD
GASB 42 establishes accounting and financial reporting standards for impairment of capital assets and for insurance recoveries.
Governments are required to evaluate prominent events or changes in circumstances affecting capital assets to determine whether
impairment of a capital asset has occurred. A capital asset generally should be considered impaired if both (a) the decline in
service utility of the capital asset is large in magnitude and (b) the event or change in circumstance is outside the normal life cycle
of the capital asset.
See Appendix C of the AFR College Packet for additional information about this new note.
The following capital assets became permanently impaired in FY 07-08: (Insurance recoveries related to impariment losses should be
used to offset those impairment losses if received in the same year as the impairment. Include these insurance recoveries in the third
column in the table below. Calculate the net impairment loss after insurance recoveries received in the current fiscal year in the fourth
column. Include in the Financial Statement Classification column the account line in which the impairment loss is reported in the financial
statements. There are five indicators of impairment described in Appendix C, (1) physical damage, (2) enactment of laws, etc., which can
be used to complete column three.)
Amount of Indication Net
Impairment Loss of Insurance Impairment Financial Reason for
before Insurance Impairment Recovery in Loss Per Statement Impairment
Type of Asset Recovery (e.g. (1) physical damage) the same FY Financial Stmts Classification (e.g. hurricane)
Buildings
Movable Property
Infrastructure
Insurance recoveries received in FY 08-09 related to impairment losses occurring in previous years, and insurance recoveries received in FY 08-09
other than those related to impairment of capital assets, should be reported as program revenues, nonoperating revenues, or extraordinary items, as
appropriate. Indicate in the following table the amount and financial statement classification (account line in which the insurance recovery is reported
in the financial statements) of insurance recoveries not included in the table above:
Amount of Financial Reason for
Insurance Statement insurance recovery
Type of asset Recovery Classification (e.g. fire)
Buildings $
Movable Property $
Infrastructure $
The carrying amount of impaired capital assets that are idle at year-end should be disclosed, regardless of whether the impairment is
considered permanent or temporary. The following capital assets were idle at the end of the fiscal year. (Include any permanently
impaired capital assets listed above that were idle at the end of the fiscal year, temporarily impaired capital assets that are not included
in the table above, and any assets impaired in prior years that remain idle at the end of the current fiscal year.)
Carrying Value of Reason for
Type of asset Idle Impaired Assets Impairment
Buildings - permanently impaired
Buildings - temporarily impaired
Movable Property - permanently impaired
Movable Property - temporarily impaired 337561 Hurricane Katrina
Infrastructure - permanently impaired
Infrastructure - temporarily impaired
See Next Tab for continuation
Note FF. Impairment of Assets Addendum
For the Fiscal Year ending June 30, 2006, a sample of potentially idle and impaired asset items was selected to be
tested by the OEM vendor or maintenance provider and HCSD had no success with this initiative. The NBV at
FY06 for these sample items was $8,344,564 with a total item count of 87.
For the Fiscal Year ending June 30, 2006, these items remained as impaired/idle for Note Disclosure purposes
only. However, no transaction was recorded on the Annual Financial Report SNA to reflect an impairment and
depreciation expense continued to be taken on these assets. Only Note Disclosure FF for FY 2006 reflected the
impaired/idle balance of $15 million which included the afore mentioned $8,344,564 million attempted sample
which had a NBV for FY207 of $4,125,229 million.
• During Fiscal Year 2007, Seventy-eight (78) of the sample asset items with a NBV at June 30, 2006 of
$5,703,719 were moved from impaired/idle into active status.
• During Fiscal Year 2007, nineteen (19) of the sample items with a NBV at June 30, 2006 of $2,444,770 still
remain inactive.
• During Fiscal Year 2007, two (2) of the sample asset items were retired which had a NBV at June 30, 2006 of
$453,721.
For the Fiscal Year ending June 30, 2007, vendor assessment continued to be an obstacle, but MCLNO was
successful in having some of the FY 2006 sample items assessed by either the OEM vendor, other maintenance
providers or other hospital experts. Therefore, during the course of FY 2007, some of the sample test items with a
NBV at FY06 of $8,344,564 million have been evaluated and updated to reflect the following changes in the asset
status as of June 30, 2007:
• At the end of Fiscal Year 2007, 55 assets with a value of $1,986,672 remain impaired/idle for note disclosure
purposes only.
• At the end of Fiscal Year 2007, 18 assets with a value of $156,184 remain un-located for note disclosure
purposes only.
• At the end of Fiscal Year 2007, 19 of the original sample items with a NBV at of $1,383,795 still remain inactive.
• At the end of Fiscal Year 2007, 15 asset items valued at $176,637 were retired.
For the Fiscal Year ending June 30, 2008, a lack of utilities continued to hamper vendor assessments, but MCLNO
was successful in having some of the FY 2006 sample items assessed by the OEM vendor, other maintenance
providers, or other hospital experts. Therefore, during the course of FY 2008, some of the sample test items with a
NBV at FY06 of $8,344,564 million have been evaluated and updated to reflect the following changes in the asset
status as of June 30, 2008:
• At the end of Fiscal Year 2008, 39 assets with a NBV of $517,705 remain impaired/idle for note disclosure
purposes only.
• At the end of Fiscal Year 2008, 9 assets with a NBV of $74,413 remain un-located for note disclosure purposes
only.
• At the end of Fiscal Year 2008, 16 assets of the original sample items reported as idle in FY07 with a NBV of
$1,240,356 were returned to active status.
• At the end of Fiscal Year 2008, 2 assets of the original sample items reported as un-located in FY07 with a NBV
of $27,616 were returned to active status.
• At the end of Fiscal Year 2008, 7 assets of the original sample items reported in FY08 as un-located with a NBV
of $36,079 were retired.
• At the end of Fiscal Year 2008, buildings reported in FY07 with a NBV of $4,498,025 have been remodeled and
were returned to active status.
For the Fiscal Year ending June 30, 2009, a lack of utilities continued to hamper vendor assessments,
but MCLNO was successful in having some of the FY 2006 sample items assessed by the OEM
vendor, other maintenance providers, or other hospital experts. Therefore, during the course of FY
2009, some of the sample test items with a NBV at FY06 of $8,344,564 million have been evaluated
and updated to reflect the following changes in the asset status as of June 30, 2009:
• At the end of Fiscal Year 2009, 17 assets with a NBV of $284,254.83 remain impaired/idle for note disclosure
purposes only.
• At the end of Fiscal Year 2009, 6 assets with a NBV of $53,314.91 remain un-located for note disclosure
purposes only.
• At the end of Fiscal Year 2009, 4 assets of the original sample items reported as idle in FY07 with a NBV of
$42,449.85 were returned to active status.
• At the end of Fiscal Year 2009, 21 assets of the original sample items reported as impaired/idle and un-located in
FY07 are fully depreciated.
Note GG. Employee Termination Benefits - Not Applicable to HCSD
Termination benefits are benefits, other than salaries and wages that are provided by employers as settlement for involuntary terminations initiated by
management, or as an incentive for voluntary terminations initiated by employees. Refer to GASB No. 47, Summary, Recognition Requirements –
“Involuntary” termination is recognized when there is a plan of termination approved by the government. “For financial reporting purposes, a plan
of involuntary termination is defined as a plan that (a) identifies, at a minimum, the number of employees to be terminated, the job classifications or
functions that will be affected and their locations, and when the terminations are expected to occur and (b) establishes the terms of the termination
benefits in sufficient detail to enable employees to determine the type and amount of benefits they will receive if they are involuntarily terminated.”
This does not only include lay-off plans, but can include “an early-retirement incentive program that affects a significant portion of employees.”
Termination benefits paid as part of a plan, as described above, may include:
1. Early retirement incentives, such as cash payments or enhancements to defined benefit formulas
2. Health care coverage when none would otherwise be provided (COBRA)
3. Compensated absences, including payments for leave balances
4. Payments due to early release from employment contracts
GASB 47 requires the following disclosures about an employer's accounting for employee termination benefits:
1. A description of the termination benefits arrangement(s).
2. Period the employer becomes obligated
3. Number of employees affected
4. Cost of termination benefits
5. Type of benefit(s) provided
6. The period of time over which the benefits are expected to be provided
7. If the termination benefit affects the defined benefit pension (OPEB) obligations, disclose the change in the actuarial accrued liability for the pension or
OPEB plan attributable to the termination benefit.
8. When termination liabilities are reported, disclose the significant methods and assumptions used to determine the liabilities to be disclosed (for as long as
the liability is reported).
Total Number of voluntary terminations in FY 2008-09 #
Cost of benefits provided to employees who voluntarily terminated $
Liability for accrued voluntary terminations at 6/30/2009 $
Number of voluntary terminations associated with the accrual #
Total Number of involuntary terminations in FY 2008-09 #
Cost of benefits provided to employees who involuntarily terminated $
Liability for accrued involuntary terminations at 6/30/2009 $
Number of involuntary terminations associated with the accrual #
If a termination benefit is not recognized because the expected benefits are not estimable, the employer should
disclose that fact. Briefly discuss below the termination benefits provided to employees.
Note HH Revenues - Pledged or Sold (GASB 48) - Not Applicable to HCSD
1. PLEDGED REVENUES
Pledged revenues are specific revenues that have been formally committed to directly collateralize or secure debt
pledging government, or directly or indirectly collateralize or secure debt of a component unit. Pledged revenues
Bonds that the State Bond Commission or the Louisiana Public Facilities Authority has authorized in your
name or in behalf your agency’s name. Pledged revenues must be disclosed for each period in which the secure
remains outstanding. You must prepare a separate Note HH for each secured debt issued.
Provide the following information about the specific revenue pledged:
a. Identify the specific pledged revenue:
• Specific pledged revenue is ________________________________________________________
• Debt secured by the pledge revenue (amount) ________________________________________
• Approximate amount of pledge ______________________________________________________
(equal to the remaining principal and interest requirements)
b. Term of the commitment: _____________________________________________________________
[number of years (beginning and ending dates by month and year) that the
will not be available for other purposes]
c. General purpose for the debt secured by the pledge: _____________________________________
__________________________________________________________________________________
__________________________________________________________________________________
d. Relationship of the pledged amount to the specific revenue: ______________________________
___________________________________________________________________________________
(the proportion of the specific revenue that has been pledged)
e. Comparison of the pledged revenues (current year information):
• Principal requirements ___________________________________________________________
• Interest requirements ____________________________________________________________
• Pledged revenues recognized during the period ______________________________________
(gross pledged revenue minus specified operating expenses)
NOTE: For the first year of this note, please send a copy of the following sections of the official bond stateme
• Cover page
• Introductory statement
• Amortization schedule – terms and conditions
• Plan of financing – sources and uses of funds
• Security for the bond (pledged revenue information)
2. FUTURE REVENUES REPORTED AS A SALE
Future revenues reported as a sale are proceeds that an agency/entity received in exchange for the rights to future
from specific future revenues and for which the agency/entity’s continuing involvement with those revenues is effec
terminated. (see Appendix F)
Provide the following information in the year of the sale ONLY:
a. Identify the specific revenue sold:
• the revenue sold is ______________________________________________________
• the approximate amount __________________________________________________
• significant assumptions used in determining the approximate amount ___________
______________________________________________________________________
b. Period of the sale: __________________________________________________________
c. Relationship of the sold amount to the total for that specific revenue: _______________
___________________________________________________________________________
c. Relationship of the sold amount to the total for that specific revenue: _______________
___________________________________________________________________________
d. Comparison of the sale:
• proceeds of the sale______________________________________________________
• present value of the future revenues sold ____________________________________
• significant assumptions in determining the present value_______________________
________________________________________________________________________
collateralize or secure debt of the
Pledged revenues are Revenue
rity has authorized in your agency’s
ch period in which the secured debt
___________
__________
____________
_______________
onth and year) that the revenue
_____________
___________________
__________________
____________
____________________
__________
__________
_________
s of the official bond statement
hange for the rights to future cash flows
with those revenues is effectively
_____________
______________
______________
Note II. Polution Remediation Obligations - Not Applicable to HCSD
Pollution remediation costs (or revenue) should be reported in the Statement of Activities and Statement of Revenues,
Expenses, and Changes in Net Assets, if appropriate, as a program or operating expense (or revenue), special item, or
extraordinary item in accordance with the guidance in Statement 34.
Disclosures
For recognized pollution remediation liabilities and recoveries of pollution remediation outlays, governments should
disclose the following:
a. The nature and source of pollution remediation obligations (for example, federal, state, or local laws or regulations)
b. The amount of the estimated liability (if not apparent from the financial statements), the methods and assumptions
used for the estimate, and the potential for changes due to, for example, price increases or reductions, technology, or
applicable laws or regulations
c. Estimated recoveries reducing the liability.
For pollution remediation liabilities, or portions thereof, that are not yet recognized because they are not reasonably
estimable, governments should disclose a general description of the nature of the pollution remediation activities.
If there are no pollution remediation obligations to report fill in the word "none". Otherwise complete below
A preliminary site assessment has been done which revealed _____________________ (asbestos, polluted
ground water, leaking underground fuel storage tanks, etc.) on ___________________agency’s/entity’s
property. A possible explanation for this is _____________________________. Further investigation to
determine the full nature and extent of this contamination and required remediation has lead to a potential
liability of $_____________. The ______________________ (agency) paid $_________ in remediation costs
for fiscal year 2009 and is reporting a balance of $________________ for the liability. At this time the
complete cost for remediation is unable to be estimated as a result of future remediation contracts, inflation,
and the amount of time involved. As these costs become estimable and costs incurred, the liability will be
adjusted.
Note JJ Debt Service Reserve Requirements (This was formerly System Office Note 14)
Summary of system debt service reserve requirements of the various bond issues at 6/30/2009
Cash/
Investment
Reserves Reserve
Bond Issue Available Requirement Excess
Auxiliary Plant:
LSU and related 0
University of New Orleans 0
LSU Shreveport 0
LSU HSC Shreveport 0
LSU HSC New Orleans 0
LSU Health Sciences Center-
Health Care Services Division 4,931,578 4,931,578 0
Total 4,931,578 4,931,578 0
Educational Plant:
LSU 0
University of New Orleans 0
LSU Shreveport 0
LSU HSC Shreveport 0
LSU HSC New Orleans 0
LSU Health Sciences Center- 0
Health Care Services Division 0
Total 0 0 0
Complete the following for any new debt issued in 2008-09. For any new debt issued in FY 08-09 provide a brief summary of the issue such
as given below.
As permitted by the Bond Resolution for the ___________ (Auxiliary, Revenue) Bonds of 200_,
Series __, ______ (campus) obtained a ______________ (surety bond issued by an insurance LSU and A&M College issued $71,130,000 of its auxiliary revenue bonds
company, municipal bond debt service reserve fund policy, irrevocable letter of credit issued by a (Series 2007) that were approved on October 5, 2007, for providing funds to
bank) as a substitute for the reserve requirement for the bonds. The __________ meets the finance the planning, acquisition, construction, and/or equipping of (a)
definition as a "Reserve Fund Investment" and guarantees payment of an amount not to exceed renovations and additions to Laville Honors College, (b) parking facilities, (c)
$________ to fund the Reserve Requirement. athletic facilities and enhancements, and (d) renovations and additions to the
Student Union Theater.
LSU and A&M College issued $52,815,000 of its auxiliary revenue bonds
(Series 2008) that were approved on June 5, 2008, for the purpose of providing
funds to (i) refund in their entirety the Board’s Auxiliary Revenue Bonds, Series
2000, the Board’s Auxiliary Revenue and Refunding Bonds, Series 2005B, and
the note of the Board issued in connection with the Louisiana Public Facilities
Authority Loan Agreement dated October 1, 1988.
Please update the amounts from last year as necessary
Note: For issues with variable interest rates please update the rates to reflect those that will be in effect during
the remainder of the issue.
SCHEDULE 1-A UNIVERSITY
STATE OF LOUISIANA
Louisiana State University System
SCHEDULE OF BONDS PAYABLE
June 30, 2009 Required for our
Financial Report
Principal Principal Interest
Date of Outstanding (Redeemed) Outstanding Interest Outstanding
Issue Issue Original Issue 6/30/08 Issued 6/30/2009 * Rates 6/30/09 Maturities
LSU-BR
2002 10/03/02 11,435,000 0 floating 7/1/32
LSU-BR 4.0% to
2004 04/06/04 16,035,000 0 5.25% 7/1/15
LSU-BR 2.0% to
2004B 10/26/04 51,885,000 0 5.25% 6/30/34
LSU-BR
2005 A 06/02/05 18,905,000 0 3 - 5.0% 6/30/34
LSU-BR 4.0 to
2006 08/09/06 97,095,000 0 5.0% 7/1/36
LSU-BR 4.0% to
2007 12/11/07 71,130,000 - 5.0% 7/1/37
LSU-BR 2.0% to
2008 06/27/08 52,815,000 - 5.0% 7/1/34
LSUA 4.0% to
2008 03/18/08 4,200,000 - 5.5% 1/1/34
LSU-E
1998 06/01/98 1,650,000 0 5.0% 6/1/18
LSU-E HSG FDN
2002 01/17/02 7,000,000 0 9/1/33
UNO
1998 08/15/98 15,915,000 0 3.9-5.0% 2008-2031
UNO
2004A 06/17/04 9,440,000 0 3.-4.125% 2008-2014
UNO
2004B 10/04/05 8,480,000 0 3-4.67% 2008-2026
HSC
2000 Bldg.Rev Bonds 01/01/00 15,910,000 0 5.25% 2008-2031
Hotel Dieu Purchase 12/01/02 36,600,000 14,990,000 (4,790,000) 10,200,000 3.12% 463,950 2010-2011
09/01/07
Bogalusa Community Medical Center Project 17,500,000 17,500,000 0 17,500,000 .2466%-7.88% 14,368,663 2015-2038
Mid-City Clinic Project 12/01/03 2,500,000 1,855,000 (230,000) 1,625,000 1.36% 4,124 2014
Total $ 438,495,000 $ 34,345,000 $ (5,020,000) $ 29,325,000 $ 14,836,737
* Note: Principal outstanding at 6/30/09 should agree to Bonds Payable on the Statement of Net Assets.
Send copies of new issue amortization schedules to OSRAP
SCHEDULE 1-A
SCHEDULE 1-A COMPONENT UNIT - Not Applicable for HCSD
STATE OF LOUISIANA
Louisiana State University System
SCHEDULE OF BONDS PAYABLE
June 30, 2009
Date of
Issue Issue Original Issue
LSU Foundation
Pooled Loan Program Revenue Bonds Series 2003A 04/01/03 $ 12,725,000
Tiger Athletic Foundation
Series 2001 Bonds 07/26/01 10,200,000
Series 1999 Bonds 03/04/99 43,575,000
Series 2004 Bonds 03/23/04 90,000,000
Pennington Medical Foundation
Series 2006 Bonds 04/01/06 45,175,000
HSCNO Foundation
Equipment & Capital Facilities Pooled Loan Program Revenue Bonds,
Series 2002A 01/01/02 $ 2,035,000
UNO Research & Technology Foundation
LA Public Facilities Authority Revenue Bonds-Student Housing Project 08/08/06 38,500,000
Total $ 242,210,000
Send copies of new amortization schedules for each new bond issuance for the component units included in the univ
SCHEDULE 1-A (Component Unit)
Please update the amounts from last year as necessary
E OF LOUISIANA
State University System
E OF BONDS PAYABLE
une 30, 2009
Principal Principal Interest
Outstanding (Redeemed) Outstanding Interest Outstanding
6/30/08 Issued 6/30/2009 * Rates 6/30/09
$ - variable $ 2,983,480
- variable -
- variable -
- variable -
- 4.92% 34,315,655
- 4.00% $ -
- $ - 3.75-5.25% 40,786,118
$ - $ - $ - $ 78,085,253
mponent units included in the university's financial statements.
omponent Unit)
Required for our
Financial Report
Maturities
2008-2026
2007-2011
2010-2028
2007-2033
2007-2034
2008-2024
2009-2037
SCHEDULE 1-B UNIVERSITY - Not Applicable for HCSD
STATE OF LOUISIANA
Louisiana State University System
SCHEDULE OF REIMBURSEMENT CONTRACTS PAYABLE
June 30, 2009
Principal Principal Interest
Date of Original Outstanding Issued Outstanding Interest Outstanding
Issue Issue Issue 6/30/08 (Redeemed) 6/30/09 * Maturities Rates 6/30/09
$ - $ -
Total $ - $ - $ - $ - $ -
* Note: Principal outstanding at 6/30/08 should agree to Contracts Payable on the Statement of Net Assets.
Send copies of new amortization schedules to OSRAP
SCHEDULE 1-B
SCHEDULE 1-B COMPONENT UNIT
STATE OF LOUISIANA
Put Component Unit Name Here
SCHEDULE OF REIMBURSEMENT CONTRACTS PAYABLE
June 30, 2009
Principal Principal Interest
Date of Original Outstanding Issued Outstanding Interest Outstanding
Issue Issue Issue 6/30/08 (Redeemed) 6/30/09 * Maturities Rates 6/30/09
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ -
$ - -
$ -
$ -
$ - -
$ -
$ -
Total $ - $ - $ - $ - $ -
* Note: Principal outstanding at 6/30/08 should agree to Contracts Payable on the Statement of Net Assets.
Send copies of new amortization schedules
SCHEDULE 1-B (Component Unit)
Schedule 1-C University
STATE OF LOUISIANA
Louisiana State University System
LSUHSC Health Care Services Division
SCHEDULE OF NOTES PAYABLE
June 30, 2009
Principal Principal
Date of Outstanding (Redeemed) Outstanding Interest
Issue Issue Original Issue 6/30/08 Issued 6/30/2009 * Maturities Rates
GE CT Scanner 04/07/06 1,615,038 $ 959,550 $ (324,781) $ 634,769 04/07/2011 4.5100%
Pyxis 11/01/07 828,302 $ 737,964 $ (158,602) $ 579,361 11/01/2012 3.0132%
Alaris 11/25/08 1,123,242 $ - $ 997,506 $ 997,506 11/25/2013 1.8580%
Pyxis 10/10/08 412,314 $ - $ 359,942 $ 359,942 10/10/2013 2.2180%
Pyxis 05/01/09 259,995 $ - $ 253,063 $ 253,063 5/20/2012 1.1700%
Energy Management 10/18/03 1,309,566 $ 1,000,863 $ (64,234) $ 936,627 10/18/2009 5.3393%
Copiers 08/09/04 99,955 $ 25,079 $ (21,427) $ 3,652 8/9/2009 3.8700%
GE Millennium MG Xeleris Workstation 02/23/06 339,563 $ 190,160 $ (68,766) $ 121,394 2/23/2011 4.3100%
Space Labs Intesy Suite &
Telemetry Units 10/20/06 371,742 $ 255,401 $ (73,334) $ 182,067 10/20/2011 3.7132%
Pyxis 11/01/07 472,512 $ 420,978 $ (90,476) $ 330,502 11/1/2012 3.0132%
Alaris 11/25/08 399,112 $ - $ 322,586 $ 322,588 11/25/2011
Ventilators 07/06/04 88,401 $ 20,702 $ (19,077) $ 1,625 7/6/2009 4.0600%
Space Labs 10/15/04 876,457 $ 248,630 $ (185,401) $ 63,229 10/15/2009 3.4400%
Endoscopic Equipment 03/04/05 191,507 $ 71,042 $ (40,038) $ 31,004 3/4/2010 3.6600%
Anesthsia Machines 03/16/05 157,060 $ 58,508 $ (32,941) $ 25,567 3/16/2010 3.9300%
Phillips Medical Select V5000DSCV 06/27/05 596,416 $ 252,111 $ (123,683) $ 128,428 6/27/2010 3.7700%
Pyxis 09/05/07 898,278 $ 772,824 $ (172,188) $ 600,636 9/5/2012 3.3132%
CT Scanner 12/24/07 1,235,391 $ 1,118,579 $ (237,981) $ 880,598 12/24/2012 2.4632%
Alaris 11/24/08 1,052,189 $ - $ 850,442 $ 850,448 11/24/2011 1.1580%
Pyxis 11/25/08 167,104 $ - $ 148,398 $ 148,398 11/25/2013 1.8580%
CADD-Prizm PCS 2 Pump 02/13/04 101,050 $ 14,440 $ (14,440) $ - 3.2500%
Scrub Stations 02/13/04 158,887 $ 22,704 $ (22,704) $ - 3.2500%
Scrub Stations 02/13/04 184,810 $ 26,408 $ (26,408) $ - 3.2500%
Ultrasound, Phillips 03/16/05 183,637 $ 68,409 $ (38,515) $ 29,894 3/16/2010 3.9300%
XSMARTCR, Fuji 04/08/05 87,165 $ 34,105 $ (18,277) $ 15,828 4/8/2010 4.2100%
Philips Neuro Angiogrphay System 08/11/05 1,706,890 $ 782,699 $ (352,631) $ 430,068 8/11/2010 4.1000%
Anesthesia Machines 08/11/05 1,258,086 $ 74,050 $ (74,050) $ - 4.1300%
Allura XPER FD20 11/04/05 1,857,621 $ 946,831 $ (380,109) $ 566,721 11/4/2010 4.2300%
Phillips CT PO#95 07/07/05 1,545,912 $ 678,608 $ (319,288) $ 359,320 7/7/2010 3.6600%
Pyxis 11/16/07 894,238 $ 796,370 $ (171,614) $ 624,755 11/16/2012 2.8600%
Alaris 11/25/08 3,162,771 $ - $ 2,556,359 $ 2,556,358 11/25/2011 1.1580%
Energy Management 10/01/00 1,509,027 $ 1,034,021 $ (68,970) $ 965,050 10/1/2019 6.5023%
GE Logiq 9 Ultrasound 03/17/05 183,450 $ 68,338 $ (38,475) $ 29,863 3/17/2010 3.9300%
GE Prodigy Advance Plus Bone Density 03/17/05 82,000 $ 30,547 $ (17,199) $ 13,348 3/17/2010 3.9300%
Vertical stand LCD 06/06/05 107,730 $ 45,493 $ (22,326) $ 23,167 6/6/2010 3.7000%
Digital R&F, GE 07/25/05 320,614 $ 141,171 $ (66,341) $ 74,830 7/25/2010 3.8800%
Image Checker, DM 08/05/05 179,060 $ 81,998 $ (36,965) $ 45,033 8/5/2010 4.0000%
Voice Recognition System 10/17/05 129,123 $ 63,511 $ (26,488) $ 37,023 10/17/2010 4.0500%
GE Lightspeed VCT CT Unit 11/10/05 1,659,472 $ 846,351 $ (339,649) $ 506,702 11/10/2010 4.2800%
Revolution Digital Radiography Sys (2) 12/02/05 798,162 $ 419,829 $ (162,708) $ 257,121 12/2/2010 4.1700%
Aestiva Anesthesia Machines 02/10/06 303,628 $ 52,147 $ (52,147) $ - 4.2600%
GE Millennium Gamma Camera 01/30/06 173,877 $ 94,270 $ (35,314) $ 58,956 1/28/2011 4.1000%
GE Mobile C-Arm 03/10/06 264,180 $ 152,494 $ (53,320) $ 99,174 3/10/2011 4.4300%
Spacelabs Patient Monitors 04/20/06 1,198,657 $ 713,103 $ (241,071) $ 472,032 4/20/2011 4.6400%
Ultraview Monitors 06/20/06 259,262 $ 162,698 $ (51,742) $ 110,956 6/20/2011 4.6400%
Spacelabs Monitors 06/23/06 139,979 $ 87,901 $ (27,935) $ 59,966 6/23/2011 4.7100%
Medtronics LandmarX Evolution Plus
Image Guide 07/19/06 140,399 $ 90,537 $ (27,902) $ 62,635 7/19/2011 4.8300%
Schedule 1-C
Date of Outstanding (Redeemed) Outstanding Interest
Issue Issue Original Issue 6/30/08 Issued 6/30/2009 * Maturities Rates
GE Vivid 7 Ultrasound
Cardiovascular Scan 08/09/06 194,933 $ 128,673 $ (38,602) $ 90,071 8/9/2011 4.6700%
GE Vivid 7 Ultrasound
Cardiovascular Scan 08/09/06 116,758 $ 77,070 $ (23,120) $ 53,950 8/9/2011 4.6700%
GE Vivid 7 Ultrasound 08/09/06 100,063 $ 66,050 $ (19,814) $ 46,236 8/9/2011 4.6700%
Alaric Signature Ed TV System 10/20/06 117,000 $ 80,383 $ (23,080) $ 57,303 10/20/2011 3.7132%
Olympus Video Scope 11/09/06 101,184 $ 71,073 $ (19,913) $ 51,160 11/9/2011 3.5732%
Medtronics Lifepak 12's and 20's 07/12/07 121,835 $ 101,256 $ (23,314) $ 77,942 7/12/2012 3.9432%
Steris Equipment 07/17/07 184,434 $ 153,301 $ (35,280) $ 118,021 7/17/2012 3.9732%
GE Logic 9 Ultrasound 09/27/07 128,500 $ 110,518 $ (24,660) $ 85,858 9/27/2012 3.5732%
Kid Med Building 08/13/07 211,867 $ 179,128 $ (40,595) $ 138,533 8/13/2012 3.5732%
A Kontek Industries Modular MRI Unit 08/31/07 523,952 $ 442,534 $ (100,713) $ 341,821 8/30/2012 3.3132%
Sigma 3.0T MR System 09/18/07 2,110,430 $ 1,814,525 $ (405,498) $ 1,409,026 9/18/2012 3.1332%
Pyxis 11/14/07 868,716 $ 773,971 $ (166,341) $ 607,630 11/14/2012 3.0132%
Phillips Ultrasound 04/16/08 206,073 $ 199,548 $ (39,636) $ 159,912 4/16/2013 2.1080%
Upgrade 64 Slice VCT Scanner 03/07/08 320,497 $ 294,414 $ (105,455) $ 188,959 3/7/2011 1.7800%
Alaris 11/25/08 1,001,754 $ - $ 800,863 $ 800,863 11/25/2011 1.1580%
Lumenis Ultrapulse System 11/19/08 111,980 $ - $ 99,487 $ 99,487 11/19/2013 2.0080%
IBM Think Center & LCD's 01/23/06 133,650 $ 27,363 $ (27,363) $ - 4.3300%
Hill-Rom Care Assist Beds 06/23/06 153,361 $ 96,304 $ (30,605) $ 65,699 6/23/2011 4.7100%
Ultrasound, GE VIVID 03/03/05 126,280 $ 46,844 $ (26,400) $ 20,444 3/3/2010 3.8100%
Olympus Flexible & Rigid Scopes 07/18/05 347,447 $ 152,731 $ (71,821) $ 80,910 7/18/2010 3.6600%
Philips R&F room #1 12/08/05 354,673 $ 186,666 $ (72,316) $ 114,350 12/8/2010 4.2200%
Philips R&F room #2 12/08/05 354,673 $ 186,666 $ (72,316) $ 114,350 12/8/2010 4.1900%
Spacelabs 08/18/05 460,847 $ 27,148 $ (27,148) $ - 3.7600%
Pyxis 11/08/07 351,511 $ 313,174 $ (67,307) $ 245,867 11/8/2012 3.0132%
Alaris IV Pump 11/25/08 395,210 $ $ 319,434 $ 319,434 11/25/2011 1.1580%
GE Plus Digital Mobile C-Arm 01/23/06 155,277 $ 84,234 $ (31,541) $ 52,693 1/23/2011 4.1500%
Tyco Puritan Bennett 840 Ventilator 02/10/06 93,027 $ 52,067 $ (18,836) $ 33,231 2/10/2011 4.2600%
Canon Copiers 03/17/06 129,659 $ 74,843 $ (26,169) $ 48,674 3/17/2011 4.4300%
GE Logiq 9 Ultrasound 04/07/06 178,204 $ 105,877 $ 1,252 $ 107,129 4/7/2011 4.5100%
Spacelabs 03/17/06 285,369 $ 164,724 $ (94,683) $ 70,041 3/17/2011 4.4300%
Stryker Endoscopic Video Sys 05/04/06 118,149 $ 72,220 $ (23,670) $ 48,550 5/4/2011 4.6400%
Spacelabs 06/30/06 106,425 $ 66,917 $ (21,235) $ 45,682 6/30/2011 4.8500%
GE Vivid Pro BT06 02/23/07 98,618 $ 56,138 $ (33,266) $ 22,872 2/23/2010 3.7131%
Olympus Endoscope Video System 03/30/07 201,762 $ 154,534 $ (39,275) $ 115,259 3/30/2012 3.4532%
GE Mobile MRI 07/24/07 1,973,600 $ 1,640,449 $ (377,523) $ 1,262,926 7/24/2012 3.9732%
Pyxis 11/01/07 723,633 $ 587,562 $ (238,403) $ 349,159 11/1/2010 2.7531%
Lumenis Ultrapulse System 04/22/08 124,163 $ 120,255 $ (23,775) $ 96,480 4/22/2013 2.3480%
Pyxis 11/25/2008 143,363 $ - $ 115,875 $ 115,875 11/25/2011 1.1580%
Alaris 11/25/2008 591,414 $ - $ 478,019 $ 478,019 11/25/2011 1.1580%
45,104,122 $ 22,370,584 $ 614,036 $ 22,984,620
Schedule 1-C (Continued)
Interest
Outstanding
6/30/09
27,795
31,061
42,260
17,907
4,468
311,846
18
4,630
8,283
17,719
4,690
6
454
475
421
2,638
33,746
39,407
12,366
6,287
492
307
11,102
18,148
7,718
31,765
37,170
389,037
491
220
467
1,705
1,134
1,071
16,420
8,572
-
2,035
4,077
21,273
5,442
2,986
3,330
Outstanding
6/30/09
4,809
2,880
2,468
2,607
2,317
4,962
7,572
4,691
8,191
18,716
74,794
32,576
6,688
2,990
11,645
4,560
3,272
313
1,786
3,858
3,858
13,182
4,645
1,841
1,253
2,001
4,404
3,067
2,285
2,344
320
5,725
81,025
7,254
4,501
1,685
6,950
1,479,474
Schedule 1-C COMPONENT UNIT
STATE OF LOUISIANA
Louisiana State University System
SCHEDULE OF NOTES PAYABLE
June 30, 2009
Bond premium or discount should be listed on a separate line and not included in principal amount.
Principal Principal Interest
Date of Original Outstanding Issued Outstanding Interest Outstanding
Issue Issue Issue June 30, 2008 (Redeemed) June 30, 2009 Maturities Rates June 30, 2009
$ $ $ $ 0 $
-
-
-
-
-
-
-
TOTAL $ $0 $ $0 $ $0 $ $0
Send copies of new amortization schedules
SCHEDULE 1-C (Component Unit)
Schedule 2-A University
LOUISIANA STATE UNIVERSITY SYSTEM
Schedule of Bonds Payable Amortization
for the Year Ended June 30, 2009
Fiscal Year
Ending Principal Interest Total
2010 5,230,000 1,091,847 6,321,847
2011 5,465,000 858,223 6,323,223
2012 265,000 740,998 1,005,998
2013 275,000 740,998 1,015,998
2014 290,000 740,998 1,030,998
2015 535,000 740,998 1,275,998
2016 250,000 722,480 972,480
2017 275,000 702,780 977,780
2018 295,000 681,110 976,110
2019 320,000 657,864 977,864
2020 345,000 632,648 977,648
2021 370,000 605,462 975,462
2022 400,000 576,306 976,306
2023 435,000 544,786 979,786
2024 450,000 523,123 973,123
2025 475,000 500,713 975,713
2026 495,000 477,058 972,058
2027 525,000 452,407 977,407
2028 550,000 425,265 975,265
2029 575,000 396,830 971,830
2030 610,000 367,102 977,102
2031 640,000 335,565 975,565
2032 675,000 302,477 977,477
2033 705,000 267,580 972,580
2034 745,000 231,131 976,131
2035 780,000 192,615 972,615
2036 820,000 152,289 972,289
2037 865,000 109,895 974,895
2038 5,665,000 65,189 5,730,189
2039 0
TOTAL $29,325,000 $14,836,737 $44,161,737
List the terms by which interest rate changes for variable-rate debt:
Series 2007A: 6/15/2015-6/15/2022 - 7.880%; 6/15/2023-6/15/2026 - 4.98%; 6/15/2027 - 6/15/2038
5.17%; Series 2007B: .2466%.
Schedule 2-A
Schedule 2-A COMPONENT UNIT
Do not include bond premium or discount in principal column
PUT COMPONENT UNIT NAME HERE
Schedule of Bonds Payable Amortization
for the Year Ended June 30, 2009
Fiscal Year
Ending Principal Interest Total
2010 0
2011 0
2012 0
2013 0
2014 0
2015 0
2016 0
2017 0
2018 0
2019 0
2020 0
2021 0
2022 0
2023 0
2024 0
2025 0
2026 0
2027 0
2028 0
2029 0
2030 0
2031 0
2032 0
2033 0
2034 0
2035 0
2036 0
2037 0
2038 0
2039 0
TOTAL $0 $0 $0
List the terms by which interest rate changes for variable-rate debt:
Schedule 2-A (Component Unit)
Schedule 2-B University
LOUISIANA STATE UNIVERSITY SYSTEM
Schedule of Notes Payable Amortization
for the Year Ended June 30, 2009
Fiscal Year
Ending Principal Interest Total
2010 9,130,459 578,000 9,708,459
2011 7,141,044 325,268 7,466,312
2012 3,994,611 176,214 4,170,825
2013 1,264,276 98,095 1,362,371
2014 318,636 77,160 395,796
2015-2019 971,518 217,869 1,189,387
2020-2024 164,076 6,868 170,944
2025-2029 0
2030-2034 0
2035-2039 0
TOTAL $22,984,620 $1,479,474 $24,464,094
List the terms by which interest rate changes for variable-rate debt:
Schedule 2-B
Schedule 2-B COMPONENT UNIT - Not Applicable to HCSD
PUT COMPONENT UNIT NAME HERE
Schedule of Notes Payable Amortization
for the Year Ended June 30, 2009
Fiscal Year
Ending Principal Interest Total
2010 0
2011 0
2012 0
2013 0
2014 0
2015-2019 0
2020-2024 0
2025-2029 0
2030-2034 0
2035-2039 0
TOTAL $0 $0 $0
List the terms by which interest rate changes for variable-rate debt:
Schedule 2-B (Component Unit)
Schedule 2-C University - Not Applicable to HCSD
STATE OF LOUISIANA
Louisiana State University System
SCHEDULE OF CAPITAL LEASE AMORTIZATION
For the Year Ended June 30, 2009
Fiscal Year Beginning
Ending Balance Payment Interest Principal Balance
2010 - -
2011 - - -
2012 - - -
2013 - - -
2014 - - -
2015-2019 - - -
2020-2024 - - -
2025-2029 - - -
2030-2034 - - -
2035-2039 - - -
TOTAL - - - - -
List the terms by which interest rate changes for variable-rate debt:
Schedule 2-C
Schedule 2-C Component Unit - Not Applicable to HCSD
PUT COMPONENT UNIT NAME HERE
SCHEDULE OF CAPITAL LEASE AMORTIZATION
For the Year Ended June 30, 2009
Fiscal Year Beginning
Ending Balance Payment Interest Principal Balance
2010 - -
2011 - - -
2012 - - -
2013 - - -
2014 - - -
2015-2019 - - -
2020-2024 - - -
2025-2029 - - -
2030-2034 - - -
2035-2039 - - -
TOTAL - - - - -
List the terms by which interest rate changes for variable-rate debt:
Schedule 2-C (Component Unit)
Schedule 2-D University - Not Applicable to HCSD
LOUISIANA STATE UNIVERSITY SYSTEM
Schedule of Reimbursement Contracts Payable Amortization
for the Year Ended June 30, 2009
Fiscal Year
Ending Principal Interest
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
TOTAL $0 $0
List the terms by which interest rate changes for variable-rate debt:
Schedule 2-D
Schedule 2-D Component Unit - Not Applicable to HCSD
Put Name of Component Unit Here
Schedule of Reimbursement Contracts Payable Amortization
for the Year Ended June 30, 2009
Fiscal Year
Ending Principal Interest
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
TOTAL $0 $0
List the terms by which interest rate changes for variable-rate debt:
Schedule 2-D (Component Unit)
LOUISIANA STATE UNIVERSITY SYSTEM
SCHEDULE OF EXPENSES BY UNIVERSITY The LSU Foundation should allocate
For the Year Ended June 30, 2009 required expenses among the camp
supports.
University *Foundation
Name of individual university and agency no.: Amount Amount Eliminations Total Expenses
1) LSU $ $ $ $ 0
2) LSU Alexandria 0
3) LSU Eunice 0
4) LSU Agricultural Center 0
5) LSU Law Center 0
6) LSU System Office 0
7) LSU Pennington Biomedical Center 0
8) LSU Health Sciences Center - New Orleans (HCSD) 984,068,045 984,068,045
9) LSU Health Sciences Center - Shreveport 0
10) University of New Orleans 0
11) LSU Shreveport 0
Total $ 984,068,045 $ 0 $ 0 $ 984,068,045
SCHEDULE 16 - COOPERATIVE ENDEAVOR AGREEMENTS - Not Applicable to HCSD AGENCY NAME:
FOR THE YEAR ENDED JUNE 30, 2008 See Appendix D in OSRAP instructions for AGENCY NUMBER:
information about completing this form.
Contract Brief Multi-year, Original Amount End Date of Funding Source per Coop Agreement
Financial Parties Description One-Time, of Coop, Date Original Coop, as based on Net Liability as of June 30, 2009 Paid - Net
Management to the of the or Other Plus Amendments, Coop was Amended, if 100% 100% 100% 100% 100% 100% 100% Inception to Date Liability
System # Coop Coop Appropriation if any Effective Applicable State SGR Stat. Ded. G.O. Bonds Federal IAT Combination as of 6/30/2009 as of 6/30/2009
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
8a43d88f-0716-41c6-9031-2867947c8900.xls 126
System Note 1. B. Blended Component Units
Last year the four component units shown below were blended into our
financial statements. If you need to include a new one for the year ending
June 30, 2009 please follow the format used below.
The Eunice Student Housing Foundation, a nonprofit corporation with an August 31 fiscal year-end, is
considered a blended component unit of the university system and is included in the basic financial
statements. The component unit is included in the reporting entity because of the significance of its
operational and financial relationships with the LSU System and LSU Eunice. Although the Eunice
Student Housing Foundation is a legally separate, not-for-profit organization as outlined in the Internal
Revenue Code Section 501(c)(3), it is reported as a part of the university system because its purpose is
to assist LSU Eunice in carrying out its educational functions.
The foundation constructed a student apartment complex, known as Bengal Village, on the LSU Eunice
campus. Bengal Village consists of 58 units and is managed by Century Development Housing
Management, L.P. (Century). The management agreement between the foundation and Century
commenced August 1, 2002, and ends July 31, 2017. Thereafter, the agreement shall be automatically
renewed for one-year periods unless terminated. All personnel employed in the leasing, management,
maintenance, and operation of Bengal Village are employees of Century.
To obtain the latest audit report of the Eunice Student Housing Foundation, write to the Eunice Student
Housing Foundation, 2048 Johnson Highway, Eunice, Louisiana 70535.
The Louisiana State University School of Medicine in New Orleans Faculty Group Practice (a Louisiana
nonprofit corporation doing business as LSU Healthcare Network - LSUHN) is considered a blended
component unit of the university system and is included in the financial statements. The component unit
is included in the reporting entity because of the significance of its operational and financial relationships
with the LSU System and the LSU Health Sciences Center in New Orleans. Although LSUHN is legally
separate, it is reported as a part of the university system because its purpose is to assist the LSU Health
Sciences Center in carrying out its medical, educational, and research functions.
The governing board of LSUHN was established in August 1995 and is comprised of 15 members,
seven of whom are appointed by LSU and eight of whom are from the community and not members or
employees of the LSU Board of Supervisors. LSUHN began operations in March 1997, providing health
care to the general public.
A cooperative endeavor agreement, dated November 1, 2000, documents the relationship between the
LSU Health Sciences Center and LSUHN. The agreement provides for the LSU Health Sciences Center
and LSUHN to continue as autonomous organizations with separate but complimentary missions. The
agreement establishes a relationship in which the LSU Health Sciences Center will lease certain faculty,
staff, and specific office space and equipment to LSUHN as its part of the agreement. LSUHN will
reimburse the LSU Health Sciences Center for the use of its employees, facilities, and equipment;
provide support to the academic programs; and provide access to a patient base that would not
otherwise be available, as its part of the agreement.
To obtain the latest audit report of the LSU Healthcare Network, write to the LSU Healthcare Network,
1340 Poydras Street, Suite 1600, New Orleans, Louisiana 70112.
The Health Care Services Foundation (HCSF) and its subsidiary, Bogalusa Community Medical Center
(BCMC), are blended component units of the university system and are included in the financial
statements. The component units are included in the reporting entity because they are fiscally
dependent on the LSU System and the LSU Health Care Services Division. HCSF is a nonprofit
organization, incorporated in the State of Louisiana, that provides support and appropriate services to
the Health Care Services Division, including purchasing, leasing, owning, operating, managing, and
selling property and services to maximize healthcare capabilities in Louisiana. BCMC is a nonprofit,
nonstock corporation, incorporated in Louisiana. On April 25, 2002, HCSF became the sole member of
the BCMC, which leases the hospital’s facilities to the Health Care Services Division. Although HCSF
and BCMC are legally separate entities, they are reported as a part of the university system because
their purposes are to assist the LSU Health Care Services Division in carrying out its medical,
educational, and research functions.
To obtain the latest audit report of the HCSF and the BCMC, write to Health Care Services Foundation,
Post Office Box 91308, Baton Rouge, Louisiana 70821-1308.
Note 2, System Office Notes
Book Balances: LSU & LSU HCSD
Related Shreveport UNO HSC - S. HSC N.O. Total
Cash and Cash Equivalents:
Petty Cash 89,125 89,125
Demand deposits 157,082,537 157,082,537
Certificates of Deposit 0
Money Market Funds 7,344,408 7,344,408
Open-end Mutual Fund: 0
Federated Investors Government Obligations Fund 0
Federated Prime Obligations Fund 0
Fidelity Treasury Money Market 0
JPMorgan U.S. Government Plus Money Market Fund 0
JPMorgan U.S. Treasury Plus Money Market Fund 0
Other (list) 0
Other (Detail Below) 0
Total Cash & Cash Equivalents (Book Balance) 0 0 0 0 164,516,070 164,516,070
Bank Balances:
Total Bank Balances Exposed to Custodial Risk:
Uninsured and uncollateralized 0
Total 0 0 0 0 0
System Office Note 16. DUE FROM STATE TREASURY
HCSD HCSD
Description Due (to)/from LSU UNO HSC N.O.
State Appropriations 6,261,735 6,261,735
Tobacco Tax funds 0
HCSD - DHH Funds (Medicaid and WIC) 0
Higher Education Initiatives 0
Self Generated Funds - Direct Judgment Settlement 0
Unclaimed property (96,099) (96,099)
Unexpended appropriation - current year 0
Unexpended appropriation - prior year 0
Recovery of accounts previously written off 0
Due to State - SGD 0
Due to State - Truancy Assessment program 0
Refund from prior year orders 0
Facility Planning and Control 0
GOHSEP 0
Other (please detail):
Due to State - Repayment of Seed Advance (9,000,000) -9,000,000
0
0
System Office Note 17: Restricted Net Assets - Component Units - Not Applicable to HCSD
Please report the composition of your restricted assets. If none,
please indicate so on the form.
Tiger UNO Pennington
LSU Athletic R&T Medical
Foundation Foundation Foundation Foundation
Temporarily restricted:
Chairs and professorships
Scholarships and fellowships
Specific academic and research projects
Academic support
Capital outlay and improvements
Research support
Institutional support
Faculty - salary supplements
Donor restrictions
Restricted contributions receivable
Restricted accounts payable
Building funds
Educational studies program
Total temporarily restricted 0 0 0 0
Permanently restricted
Chairs and professorships
Scholarships and fellowships
Specific academic and research projects
Academic support
Capital outlay and improvements
Research support
Institutional support
Endowment Funds
Educational studies program
Faculty - salary supplements
Total permanently restricted 0 0 0 0
HSC N.O.
Foundation
0
0
System Note 19. Functional versus Natural Classification of Expenses REVISED
(Must agree with operating expenses reported on SRECNA)
Supplies Scholarships
Employee and and Compensated OPEB
Function Compensation Benefits Utilities Services Fellowships Depreciation Absences Expense Total
Instruction $0
Research $0
Public service $0
Academic support $0
Student services $0
Institutional support $0
O & M of plant $0
Scholarships and fellowships $0
Auxiliary enterprises $0
Hospital $363,159,067 $97,794,473 $11,281,605 $432,280,372 $29,380,563 $3,012,711 $45,110,247 $982,019,038
Total operating expenses $363,159,067 $97,794,473 $11,281,605 $432,280,372 $0 $29,380,563 $3,012,711 $45,110,247 $982,019,038
System Note 23. IMPROVEMENTS TO PLANT ON BEHALF OF UNIVERSITY - Not Applicable to HCSD
Any improvements to the campus plant made by others on behalf of the university must be disclosed.
UNO should update number 1, LSU should update number 2 if needed, and HSC New Orleans should
update number 3 if needed. In addition, each campus should report any new improvements made to its plant
by others on behalf of the university in text box number 4. If more are needed please create them
as necessary.
1 Improvements at University of New Orleans
The University of New Orleans Research and Technology Foundation, a separate corporation created fo
University of New Orleans, issued long-term debt instruments for research park improvements as follow
Land Improvements $ 258,573
Bldg & Parking Garage-Navy Facilities 56,323,276
Bldg-Advanced Technology Center 9,004,555
Total $ 65,586,404
The infrastructure improvements and the construction of facilities on land owned by the university and le
completely financed by the University of New Orleans Research and Technology Foundation through pr
bonds through the Louisiana Public Facilities Authority, the Louisiana Local Government Environmental
Development Authority, and bank notes. The university leases the land to the University of New Orleans
Foundation in accordance with terms outlined in the ground leases. The improvements are owned by th
Research and Technology Foundation but will revert to the university after 99 years, in November 2097,
terminated earlier.
2 Expansion of Tiger Stadium
On December 21, 1998, LSU entered into a cooperative endeavor agreement with the Tiger Athletic Fo
(TAF) for an addition to the east side of Tiger Stadium. TAF agrees to lease a parcel of land located ad
Tiger Stadium for up to 50 years and to construct additional seats on the land as part of Tiger Stadium,
approximately 70 sky boxes. LSU will lease these stadium improvements from TAF for $2 million per y
35-year lease term or until TAF donates such improvements to LSU. The estimated value to LSU of th
addition over the term of the agreement is approximately $49,000,000. The cooperative endeavor agre
will end on April 4, 2049.
On September 26, 2003, LSU entered into a cooperative endeavor agreement with TAF for the expans
renovation of the west side of Tiger Stadium. TAF agrees to lease land and certain existing improveme
the purpose of expanding and renovating facilities and to complete general stadium improvements. Eff
September 1, 2005, LSU will lease these improvements from TAF for $2.5 million per year for a 35
term or until TAF donates such improvements to LSU. The estimated value to LSU of this addition ove
of the agreement is approximately $100,000,000. This agreement is scheduled to expire on March 31,
3 LSU Health Sciences Center - New Orleans
Cooperative Endeavor for District Energy Services
Effective November 1, 1998, the LSU Board of Supervisors on behalf of the LSU Health Sciences Center
(LSUHSC) entered into a cooperative endeavor agreement with Entergy Thermal (Entergy), a division of Entergy
Solutions, Inc., and New Orleans Medical Complex, Inc. (NORMC), a Louisiana private, nonprofit corporation. Th
the agreement ends September 30, 2020, with options to renew the lease for two 5-year periods.
Under the agreement, the LSUHSC leases to NORMC a parcel of land located in New Orleans at the northeastern
South Claiborne Avenue and Gravier Street. NORMC pays the LSU Health Sciences Center $40,000 annually for
lease, which may be adjusted every 5 years for inflation. NORMC is responsible for the construction of a combine
facility, which is comprised of its office, a multi-level parking garage, and a thermal energy production facility. For
of the agreement, LSUHSC and NORMC entered into a reciprocal lease, which, in lieu of rent, gives each the righ
occupancy of the combined use facility. Upon the expiration or sooner termination of the ground lease, the title to
combined use facility will automatically become vested in the LSU Board of Supervisors.
NORMC is subleasing the combined use facility to Entergy, which is responsible for the construction and financing
thermal energy production facility within the combined use facility. Under the terms of the reciprocal lease, Enterg
responsible for the operations, repair, replacement, and maintenance of the central plants located at the Medical C
Louisiana at New Orleans and LSUHSC (the central plants). For the term of the agreement, LSUHSC is obligated
purchase its thermal energy from Entergy. The LSUHSC total monetary obligation is not determinable since the o
will be based on energy consumption.
During the term of the agreement, title to the thermal equipment within the combined use facility is vested in Enter
the expiration or termination of the agreement, Entergy will have the right, but not the obligation, to remove equipm
installed provided that the removal of the equipment does not materially damage the thermal energy production fa
space in the combined use facility. The LSU Board of Supervisors has the option to purchase the equipment upon
expiration or termination of the agreement. The title to the thermal equipment installed within the central plants is
NORMC until the expiration or termination of the agreement, at which time title shall automatically pass to and bec
vested in the LSU Board of Supervisors.
4
able to HCSD
ents made to its plant
separate corporation created for or on behalf of the
h park improvements as follows:
owned by the university and leased to the foundation, were
hnology Foundation through private lending and the sale of
cal Government Environmental Facilities and Community
o the University of New Orleans Research and Technology
improvements are owned by the University of New Orleans
er 99 years, in November 2097, unless the ground lease is
ement with the Tiger Athletic Foundation
ease a parcel of land located adjacent to
e land as part of Tiger Stadium, including
ts from TAF for $2 million per year for a
he estimated value to LSU of this
The cooperative endeavor agreement
ement with TAF for the expansion and
and certain existing improvements for
eral stadium improvements. Effective
2.5 million per year for a 35-year lease
alue to LSU of this addition over the term
heduled to expire on March 31, 2041.
U Health Sciences Center - New Orleans
al (Entergy), a division of Entergy Business
private, nonprofit corporation. The term of
year periods.
n New Orleans at the northeastern corner of
ences Center $40,000 annually for the
e for the construction of a combined use
mal energy production facility. For the period
in lieu of rent, gives each the right of
ion of the ground lease, the title to the
e for the construction and financing of the
rms of the reciprocal lease, Entergy is also
ntral plants located at the Medical Center of
e agreement, LSUHSC is obligated to
ion is not determinable since the obligation
bined use facility is vested in Entergy. Upon
ot the obligation, to remove equipment it has
e the thermal energy production facility
on to purchase the equipment upon
nstalled within the central plants is vested in
shall automatically pass to and become
System Note 24 Revenue Used as Security for Revenue Bonds - Not Applicable to HCSD
This used to be OSRAP Note BB Detail
LSU AND A & M AND RELATED CAMPUSES
FY 2008
LSU and A & M
Athletics
Contracted auxiliary services
Golf course
Laboratory school cafeteria
LSU Press
LSU Union
Parking, traffic and transportation
Procurement auxiliary services
Residential life
Student health center
Student media
Total LSU and A & M $ -
LSU at Eunice
Bookstore
Union
Total LSU at Eunice 0
LSU at Alexandria
Union
Bookstore
Athletics
Total LSU at Alexandria $ -
University of New Orleans
Residential Life
Union Incl. Bookstore
Miscellaneous
Total Univ. of New Orleans $ -
LSU HSC at New Orleans
Parking
Bookstore
Residence Hall
Printing Service
Cafeteria
Health Sciences Center Stores
Core Laboratories
Total LSUHSC New Orleans -
GRAND TOTAL
System Note 25. Cooperative Endeavor Agreements - Universities - Not Applicable to HCSD
Below is the language included in the FY 08 financial statements regarding significant
cooperative endeavor agreements entered into by your campus. Please carefully
review and update as necessary the portion that applies to your campus.
If your campus entered into a significant cooperative endeavor agreement during
the fiscal year ending June 30, 2009 please summarize the particulars in the second text
box below.
On October 1, 2003, the LSUHSC-New Orleans entered into two cooperative endeavor agreements with the
Louisiana Cancer Research Center of LSU Health Sciences Center in New Orleans/Tulane Health Sciences
Center. These agreements are for research and smoking cessation programs.
The Louisiana Cancer Research Center of LSU Health Sciences Center in New Orleans/Tulane Health Sciences
Center was authorized by Act 41 of the First Extraordinary Session of 2002. The funds that are passed through
to the consortium are available as a result of an increase in tobacco taxes enacted into law via Act 19 of the
Regular Session of 2002. Act 19 has specific provisions including:
Subject to an annual appropriation by the legislature, 42.8% of the monies collected under the authority of R.S.
47:841(B)(4) in the fund shall be used solely for the purpose of providing funding for the Louisiana Cancer
Research Center of LSU Health Sciences Center in New Orleans/Tulane Health Sciences Center, and 29.2% of
monies collected under the authority of R.S. 47:841(B)(4) shall be used solely for the purposes of funding for the
creation of smoking prevention mass media programs and evidence-based tobacco control programs within the
public hospital system and the public school system and community development programs directed at cessation
among children and pregnant women and the screening, prevention, and treatment of tobacco use and
dependence among individuals with diseases caused or exacerbated by tobacco use.
The funds are budgeted in Other Charges for flow through to the Louisiana Cancer Research Center via
cooperative endeavor agreement. The Louisiana Cancer Research Center is responsible for spending the funds
in accordance with the General Appropriations Act, Act 19 of the 2002 Regular Session, Act 41 of the First
Extraordinary Session of 2002, and the terms and conditions of the cooperative endeavor. The two cooperative
endeavor agreements will expire on June 30, 2010.
r agreements with the
ulane Health Sciences
ns/Tulane Health Sciences
s that are passed through
o law via Act 19 of the
nder the authority of R.S.
e Louisiana Cancer
ces Center, and 29.2% of
purposes of funding for the
ontrol programs within the
grams directed at cessation
tobacco use and
search Center via
ible for spending the funds
n, Act 41 of the First
vor. The two cooperative
System Note 25. Cooperative Endeavor Agreements - Component Units - Not Applicable to HCSD
Below is the language included in the FY 08 financial statements regarding significant
cooperative endeavor agreements entered into by your foundation. Please carefully
review and update as necessary the portion that applies to your foundation.
If your foundation discloses a cooperative endeavor agreement in its financial report
please include the disclosure in the second text box below.
Tiger Athletic Foundation
In 1999, the Tiger Athletic Foundation (TAF) entered into a cooperative endeavor agreement with LSU that obligated TAF
new scoreboards in LSU athletic venues at a total cost of approximately $5.2 million. In return for its fulfillment of this
year license to solicit certain qualified corporate sponsorship contracts. In connection with its issuance of the Series 200
TAF’s rights to solicit qualified corporate sponsorship contracts for a period of approximately 35 years. Effective July 1,
entered into a ten-year lease agreement with Viacom Outdoor Advertising, Inc., d/b/a LSU Sports Properties, whereby TA
scoreboards to Viacom in return for an annual guaranteed rental payment. The rental payment, which was $1.4 million in
$25,000 annually each year during the life of the lease agreement, is due in two equal installments payable in July and O
University of New Orleans Research and Technology
Foundation/University of New Orleans/Avondale Maritime
Technology Center of Excellence
General
On May 16, 1997, the State of Louisiana (the State), the Board of Supervisors of Louisiana State University and Agricultu
on behalf of UNO (the University), the UNO Research and Technology Foundation, Inc. (the Foundation), and Avondale I
Cooperative Endeavor Agreement (the Agreement) for an initial term of 15 years and from one-to-seven additional five
The Agreement and related amendment provided for the use of annually appropriated state funds and the corporate guar
financial obligations incurred by the Foundation for the purpose of enhancing or maintaining the economic well
to the State to enter into the Agreement, Avondale represented that it was awarded a contract for the construction of certa
vessels that will provide a substantial economic benefit to the State. The Foundation and Avondale represented that the
result of the payment or performance of the State’s obligation will equal or exceed the value of the State’s obligations.
Obligations
Avondale donated certain property to UNO which is leased to the Foundation pursuant to the terms of a Ground Lease. A
laboratory and support area (the Facility) for the UNO School of Naval Architecture and Marine Engineering has been bui
Foundation and is subleased to Avondale. Also, the UNO Research and Technology Foundation has equipped the facilit
Avondale.
Furthermore, Avondale agrees that it will provide support to the UNO School of Naval Architecture and Marine Engineerin
Right of Use of space constituting 21,000 square feet in the facility subleased by Avondale from the Foundation.
In the event the costs of the project required to be expended by the Foundation in constructing the facility and acquiring th
paid by the State, Avondale will pay to the Foundation the amounts required for the Foundation to fulfill the obligations to
University of New Orleans Research and Technology
Foundation/National Center for Advanced Manufacturing/
Foundation/National Center for Advanced Manufacturing/
NASA Facilities Modifications and Equipment Acquisition
General
Effective July 15, 2007, the State of Louisiana (the State), the Board of Supervisors of Louisiana State University and Agr
(the University), the University of New Orleans Research and Technology Foundation (the Foundation), and the National
Administration’s George C. Marshall Space Flight Center (NASA) entered into a Cooperative Endeavor Agreement for an
for four additional five year periods.
The Agreement provides for the use of a state appropriation to fund an approximately $20 million expansion of the Univer
Manufacturing (NCAM), located in NASA’s Michoud Assembly Facility in New Orleans (MAF), to include the purchase of n
completion of facilities modifications made by the Foundation to MAF to accommodate installation and operation of the ne
The NCAM collaboration was established to strengthen the competitiveness of the United States of America in aerospace
require large structures manufacturing. NASA intends to implement programs at MAF that will result in the growth of jobs
and State economy resulting in an economic benefit exceeding the value of the State’s obligations. The expanded use of
University and the Foundation will further research and development initiatives, educational opportunities and production
Crew Exploration Vehicle, Ares Crew Launch Vehicle and related projects (Orion project).
Obligations
NASA will provide physical and operational access to MAF for use by NCAM and other users and provide routine mainten
building and new equipment as necessary. NASA agrees to use reasonable efforts to perform substantial work at MAF o
the costs of the project exceed the State appropriation, NASA agrees to use its reasonable efforts to obtain other funds a
The University will accept title to the new equipment purchased by the State and see cooperative opportunities with NASA
coordinate education, research, skills training and related activities for academic entities desiring to use NCAM and the ne
The Foundation will arrange for the design and construction of the MAF facilities modifications to support the installation o
Foundation will also manage the use of the new equipment, and shall enter into agreements with other entities as necess
new equipment.
University of New Orleans Research and Technology
Foundation/National Center for Advanced Manufacturing/
MAF Research and Development Administration Building
General
On December 18, 2007, the State of Louisiana, the University of New Orleans Research and Technology Foundation, and
Cooperative Endeavor Agreement for a period of 30 years.
The agreement provides for the use of state funds to pay approximately $40 million of project costs associated with the p
equipping of a new NASA Research and Development Administration Building to be built at MAF. The building will be us
and NASA for research and development administration, production work on the Orion Project, education, training and re
contractors, the University, other federal and state agencies, other higher educational institutions and private industry. T
agreement will retain critical research and engineering skills and capacity in Louisiana necessary to support NASA’s miss
companies and provide educational and training opportunities generally improving the State’s economy and recovery of th
from Hurricane Katrina.
Obligations
The University of New Orleans Research and Technology Foundation will use the funds provided by the State for the plan
construction and equipping of the building. NASA will operate and maintain the building and use approximately 70% of th
The Foundation will manage the use by the University and commercial entities of the remaining square footage of the bui
their pro-rata share of the building maintenance and operating costs to NASA. The Foundation will retain title to the build
The Foundation will manage the use by the University and commercial entities of the remaining square footage of the bui
their pro-rata share of the building maintenance and operating costs to NASA. The Foundation will retain title to the build
equipment during the term of the agreement.
ement with LSU that obligated TAF to acquire, construct, and maintain
n return for its fulfillment of this obligation, TAF was given an eight-
with its issuance of the Series 2004 Revenue Bonds, LSU extended
mately 35 years. Effective July 1, 2005, TAF, with approval of LSU,
SU Sports Properties, whereby TAF leased its rights to the
payment, which was $1.4 million in year one and will increase by
nstallments payable in July and October of each year.
ana State University and Agricultural and Mechanical College acting
. (the Foundation), and Avondale Industries, Inc., entered into a
seven additional five-year periods.
state funds and the corporate guarantee by Avondale of certain
ining the economic well-being of the State. As a material inducement
ontract for the construction of certain U.S. Department of Navy
nd Avondale represented that the economic benefit occurring as a
value of the State’s obligations.
to the terms of a Ground Lease. A ship design facility including a
Marine Engineering has been built on such property by the
oundation has equipped the facility and leased such equipment to
Architecture and Marine Engineering by providing the University a
dale from the Foundation.
tructing the facility and acquiring the equipment exceed the amounts
undation to fulfill the obligations to construct and equip the facility.
Louisiana State University and Agricultural and Mechanical College
the Foundation), and the National Aeronautics and Space
rative Endeavor Agreement for an initial term of 10 years with options
20 million expansion of the University’s National Center for Advanced
(MAF), to include the purchase of new equipment by the State and the
installation and operation of the new equipment.
ed States of America in aerospace and other commercial markets that
hat will result in the growth of jobs at MAF, and the growth in the local
obligations. The expanded use of MAF by NASA, its contractors, the
onal opportunities and production work on NASA’s planned Orion
users and provide routine maintenance and repair of the MAF
perform substantial work at MAF on the Orion Project. In the event
able efforts to obtain other funds as required to complete the project.
ooperative opportunities with NASA and the private sector and
s desiring to use NCAM and the new equipment.
cations to support the installation of the new equipment. The
ments with other entities as necessary for the use of NCAM and the
h and Technology Foundation, and NASA entered into another
project costs associated with the planning, design, construction and
ilt at MAF. The building will be used collaboratively by the Foundation
Project, education, training and related matters for NASA, its
nstitutions and private industry. The additional investment from this
necessary to support NASA’s mission, attract high technology
State’s economy and recovery of the New Orleans Metropolitan area
s provided by the State for the planning, design, acquisition,
g and use approximately 70% of the square footage for its programs.
maining square footage of the building. Commercial users will pay
undation will retain title to the building, furniture, fixtures and
maining square footage of the building. Commercial users will pay
undation will retain title to the building, furniture, fixtures and
System Note 26. Amounts Held in Custody for Others - Component Units - Not Applicable HCSD
Shown is the template used FY 07. Please update as necessary for your Foundation for FY 09 (or year ending 12/31/08
LSU
Health UNO
Tiger Sciences Research and
LSU Athletic Center Technology
Entity Foundation Foundation* Foundation Foundation
LSU at Alexandria Foundation
LSU at Eunice Foundation
State matching funds
Charitable remainder trusts
Tiger Athletic Foundation
Coaches escrow accounts / affiliated chapters
Various affiliated organizations
Building tenant security deposits
Total temporarily restricted $0 $0 $0 $0
*As of December 31, 2007
or FY 09 (or year ending 12/31/08)
Pennington
Medical
Foundation* Total
0
0
0
0
0
0
0
0
$0 $0
LOUISIANA STATE UNIVERSITY SYSTEM
STATEMENT OF NET ASSETS
FOR THE YEAR ENDED June 30,2009 Run: September 08, 2009 at 09:17
EKL HCSDA LAK LJC MCL UMC WOM WST Eliminations HCSD
Total Total Total Total Total Total Total Total Total
ASSETS
Current Assets
Cash and cash equivalents 7,851,987 98,279,122 1,302,851 7,726,807 36,505,831 4,632,771 1,434,569 510,907 158,244,845
Investments 0 0 0 0 10,264,259 0 0 5,670,661 15,934,920
Accounts receivable, net 18,855,840 862,006 3,590,040 8,093,577 34,399,022 9,803,161 2,587,464 6,947,537 85,138,647
Pledges receivable 0 0 0 0 0 0 0 0 0
Due from other campuses 211,563 13,953 61,406 61,993 1,828,575 78,609 3,438 9,819 -184,505 2,269,356
Due from State Treasury 1,105,423 0 662,347 473,212 0 1,933,912 1,225,089 861,752 6,261,735
Due from Federal Government 0 0 0 0 0 0 0 0 0
Inventories 1,994,588 0 604,935 2,609,568 7,988,302 2,961,758 1,034,263 867,353 18,060,768
Deferred charges and prepaid expenses 19,621 19,518 2,160 16,148 18,434 17,271 6,353 27,159 126,665
Notes receivable 0 0 0 0 0 0 0 0 0
Other current assets 0 0 0 0 0 0 0 0 0
Total current assets 30,039,022 99,174,599 6,223,738 18,981,305 91,004,423 19,427,482 6,291,176 14,895,189 -184,505 286,036,935
Noncurrent Assets
Restricted assets:
Cash and cash equivalents 639,250 0 0 0 3,621,300 0 0 2,010,675 6,271,225
Investments 0 0 0 0 2,865,674 0 0 0 2,865,674
Pledges receivable 0 0 0 0 0 0 0 0 0
Notes receivable 0 0 0 0 0 0 0 0 0
Capital assets, net 55,510,536 647,586 5,629,899 15,968,688 144,560,166 21,202,353 5,305,107 19,451,039 268,275,374
Assets under capital leases, net 0 0 0 0 0 0 0 0 0
Other noncurrent assets 47,331 0 0 0 3,660,000 0 0 0 3,707,331
Total noncurrent assets 56,197,117 647,586 5,629,899 15,968,688 154,707,139 21,202,353 5,305,107 21,461,714 281,119,604
Total assets 86,236,140 99,822,186 11,853,638 34,949,993 245,711,562 40,629,835 11,596,283 36,356,903 567,156,539
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities 42,287,196 1,440,277 8,270,109 19,885,371 94,587,594 5,923,075 22,888,288 15,110,442 210,392,352
Due to other campuses 2,369,316 1,895,544 165,944 214,987 14,146,610 2,384,948 86,561 286,098 -184,505 21,550,006
Due to State Treasury 1,147,675 669,036 24,173 4,588,577 2,196,020 369,699 28,896 72,023 9,096,099
Due to Federal Government 0 0 0 0 0 0 0 0 0
Deferred revenues 80,695 0 5,034 17,660 1,859,557 20,145 16,095 0 1,999,185
Amounts held in custody for others 0 0 0 0 142,396 0 0 0 142,396
Other liabilities 0 0 0 0 0 0 0 0 0
Current Portion of Noncurrent Liabilities
Compensated absences payable 484,863 67,129 153,762 350,487 659,364 403,133 133,295 194,348 2,446,380
Capital lease obligations 0 0 0 0 0 0 0 0 0
Claims and litigation payable 0 0 0 0 0 0 0 0 0
Amounts held in custody for others 0 0 0 0 0 0 0 0 0
Notes payable 887,695 0 445,025 1,053,312 2,366,488 2,737,511 446,328 1,194,100 9,130,459
Contracts payable 0 0 0 0 0 0 0 0 0
Reimbursement contracts payable 0 0 0 0 0 0 0 0 0
Bonds payable 240,000 0 0 0 4,990,000 0 0 0 5,230,000
Other current liabilities 0 0 0 0 0 0 0 0 0
Total current liabilities 47,497,438 4,071,987 9,064,047 26,110,393 120,948,027 11,838,512 23,599,463 16,857,010 -184,505 259,986,877
Long-term Portion of Noncurrent Liabilities
Amounts held in custody for others 0 0 0 0 0 0 0 0 0
Compensated absences payable 5,282,300 1,377,504 1,704,419 4,083,034 12,832,507 5,531,212 1,570,781 2,454,371 34,836,127
Capital lease obligations 0 0 0 0 0 0 0 0 0
Claims and litigations 0 0 0 0 0 0 0 0 0
Notes payable 1,936,941 0 1,451,806 1,676,621 2,216,456 4,470,819 449,027 1,652,490 13,854,161
Contracts payable 0 0 0 0 0 0 0 0 0
Reimbursement contracts payable 0 0 0 0 0 0 0 0 0
OPEB payable 19,842,434 2,704,927 5,566,063 7,816,997 29,563,361 8,710,096 3,767,073 4,518,085 82,489,035
Bonds payable 1,385,000 0 0 0 5,210,000 0 0 17,500,000 24,095,000
Other noncurrent liabilities 0 0 0 0 0 0 0 0 0
Total noncurrent liabilities 28,446,675 4,082,432 8,722,287 13,576,652 49,822,324 18,712,127 5,786,880 26,124,946 155,274,323
Total liabilities 75,944,113 8,154,419 17,786,335 39,687,045 170,770,352 30,550,638 29,386,343 42,981,956 -184,505 415,261,200
NET ASSETS
Invested in capital assets, net of related debt 52,067,987 647,586 4,163,194 14,276,874 136,025,438 15,010,298 4,756,694 -934,447 226,013,624
Restricted for: 0 0 0 0 0 0 0 0 0
Nonexpendable 0 0 0 0 7,539,621 0 0 0 7,539,621
Expendable 91,673 -131,874 -5,878 -495 20,470,172 12,300 -453,669 28,000 20,010,229
Unrestricted -41,867,633 91,152,054 -10,090,013 -19,013,432 -89,094,020 -4,943,402 -22,093,085 -5,718,606 -101,668,136
Total Net Assets 10,292,027 91,667,767 -5,932,697 -4,737,052 74,941,211 10,079,197 -17,790,060 -6,625,053 0 151,895,338
* Enter eliminations as a negative number.
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
Cash and Cash Equivalents:
110201 Claim On Cash-HCSD - - - - - - - - - -
110202 Regions Bank-General-HCSD - - - - - - - - - -
110203 Regions Bank-Payroll-HCSD - - - - - - - - - -
110205 Cash-StateTreasury-UCC - - - - - - - - - -
110207 Chase Operating - HCSD 4,578,369.72 97,760,121.94 203,842.49 5,249,338.49 29,074,909.15 1,479,333.49 340,035.68 (1,098,259.47) - 137,587,691.49
110208 Chase Payroll - HCSD 2,217,867.76 345,498.33 703,609.66 1,487,207.24 5,443,179.69 1,939,104.12 692,487.07 1,002,985.28 - 13,831,939.15
110209 Chase Payroll Payables - HCSD 1,049,749.87 132,492.60 390,398.69 985,760.98 1,974,117.08 1,204,333.78 397,046.52 601,180.95 - 6,735,080.47
110210 Cash-Patient Refunds - 1,008.70 - - - - - - - 1,008.70
110500 Cash On Hand 639,250.00 - - - 3,621,299.50 - - 2,010,675.00 - 6,271,224.50
111201 Petty Cash - HCSD 6,000.00 40,000.00 5,000.00 4,500.00 13,625.00 10,000.00 5,000.00 5,000.00 - 89,125.00
Cash and Cash Equivalents 8,491,237.35 98,279,121.57 1,302,850.84 7,726,806.71 40,127,130.42 4,632,771.39 1,434,569.27 2,521,581.76 - 164,516,069.31
-
Investments: -
112300 Other Investments - - - - - - - 5,670,661.00 - 5,670,661.00
112650 Trust Funds - - - - 10,264,259.10 - - - - 10,264,259.10
112651 Trust- - - - - 2,865,674.02 - - - - 2,865,674.02
Investments - - - - 13,129,933.12 - - 5,670,661.00 - 18,800,594.12
-
Patient Accounts Receivable: -
113590 A/R-Physicians Clearing - - - - - - - - - -
113601 A/R-Active A/R 18,461,964.84 - 5,452,842.11 21,141,335.58 66,803,062.83 19,129,921.85 5,574,804.84 8,952,364.08 - 145,516,296.13
113605 A/R-Active A/R-Home Health - - - - - - - - - -
113610 A/R-Active A/R Hospice - - - - - - - - - -
113615 A/R-Patient Payment Clearing (88,098.44) - 332,227.37 (149,253.14) 226,700.86 108,056.38 18,291.25 509,547.87 - 957,472.15
113618 A/R Patient Refund Clearing - - - - - - - - - -
113620 A/R-Reclass Act Ar/Write Off - - - - - - - - - -
113625 A/R-Reclass Patient Ar-Other 71,653,133.47 - 11,755,278.18 38,065,648.71 173,512,925.55 58,507,019.61 14,111,568.32 13,878,906.71 - 381,484,480.55
113641 A/R-HCSD - - 1,875,670.32 - 3,359,029.20 705,315.74 - - - 5,940,015.26
113630 A/R-Patient Ar-Bad Debt Recov - - - - - - - - - -
Patient Accounts Receivable 90,026,999.87 - 19,416,017.98 59,057,731.15 243,901,718.44 78,450,313.58 19,704,664.41 23,340,818.66 - 533,898,264.09
-
113701 Bad Debt Allowance (77,570,880.78) - (13,512,180.81) (42,958,679.99) (193,950,778.61) (64,806,921.06) (15,923,568.57) (15,686,350.21) - (424,409,360.03)
-
Allowance for Contractual Adjustments: -
113712 Contract Allow-Ip Medicare (112,182.68) - 82,106.43 (389,907.63) (77,276.26) (284,628.90) 14,210.22 (469,991.82) - (1,237,670.64)
113714 Contract Allow-Ip Medicaid 1,448,678.02 - (42,894.28) 245,452.96 3,432,549.59 428,282.71 449,664.35 1,729,600.34 - 7,691,333.69
113716 Contract Allow-Ip Commercial (505,209.92) - 27,938.96 (268,312.24) (3,206,828.53) (433,707.85) (46,337.75) (472,986.54) - (4,905,443.87)
113718 Contract Allow-Ip Indigent (3,879,481.41) - (235,762.80) (2,657,716.17) (17,101,351.84) (2,411,386.98) (784,131.80) (563,991.60) - (27,633,822.60)
113722 Contract Allow-Ip Phys Prof Fe - - (1,296,072.78) - (1,103,672.86) (564,362.95) - - - (2,964,108.59)
113724 Contract Allow-Op Medicare (719,592.86) - (456,939.69) (2,445,659.96) (1,921,089.52) (1,117,408.61) (454,945.80) (978,478.24) - (8,094,114.68)
113726 Contract Allow-Op Medicaid (511,416.81) - (334,754.25) (1,364,959.82) (1,885,959.71) (513,132.53) (177,521.59) (247,579.02) - (5,035,323.73)
Page 154 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
113728 Contract Allow-Op Commercial (543,941.56) - (325,523.55) (1,000,718.95) (1,368,549.96) (834,879.24) (337,215.05) (954,224.27) - (5,365,052.58)
113730 Contract Allow-Op Indigent (585,119.08) - (49,596.90) (796,487.73) (453,189.18) (295,606.24) (225,023.51) (200,721.47) - (2,605,744.11)
Allowance for Contractual Adjustments (5,408,266.30) - (2,631,498.86) (8,678,309.54) (23,685,368.27) (6,026,830.59) (1,561,300.93) (2,158,372.62) - (50,149,947.11)
Net Patient Receivables 7,047,852.79 - 3,272,338.31 7,420,741.62 26,265,571.56 7,616,561.93 2,219,794.91 5,496,095.83 - 59,338,956.95
Estimated Settlement from Third Parties:
113750 Est Settlements Fr Third Parti - - - - - - - - - -
113763 Medicare Cost Report Fy1995 - - - - - - - - - -
113764 Medicare Cost Report Fy1996 - - - - - - - - - -
113765 Medicare Cost Report Fy1997 - - - - - - - - - -
113766 Medicare Cost Report Fy1998 - - - - - - - - - -
113767 Medicare Cost Report Fy1999 - - - - - - - - - -
113768 Medicare Cost Report Fy2000 - - - - - - - - - -
113769 Medicare Cost Report FY2001 - - - - - - - - - -
113770 Medicare Cost Report FY2002 - - - - - - - - - -
113771 Medicare Cost Report FY2003 - - - - - - - - - -
113740 Medicare-FY 2004 - - - - - - - - - -
113741 Medicare C/R - FY 2005 - - - - - - - - - -
113742 Medicare C/R - FY2006 - - - - - - - - - -
113743 Medicare C/R - FY 2007 - - - - - - - - - -
113744 Medicare C/R FY 2008 - - - - - - - - - -
113738 Medicare C/R Receivable 622,796.00 - 592,713.00 464,553.00 1,501,048.00 1,672,697.00 48,097.00 178,587.00 - 5,080,491.00
113791 Medicaid Cost Report Fy1993 - - - - - - - - - -
113793 Medicaid Cost Report Fy1995 - - - - - - - - - -
113794 Medicaid Cost Report Fy1996 - - - - - - - - - -
113795 Medicaid Cost Report Fy1997 - - - - - - - - - -
113796 Medicaid Cost Report Fy1998 - - - - - - - - - -
113797 Medicaid Cost Report Fy1999 - - - - - - - - - -
113798 Medicaid Cost Report Fy2000 - - - - - - - - - -
113799 Medicaid Cost Report FY2001 - - - - - - - - - -
113778 Medicaid Cost Report FY2002 - - - - - - - - - -
113779 Medicaid Cost Report FY2003 - - - - - - - - - -
113745 Medicaid-FY2004 - - - - - - - - - -
113746 Medicaid C/R - FY 2005 - - - - - - - - - -
113747 Medicaid C/R - FY2006 - - - - - - - - - -
113748 Medicaid C/R-FY 2007 - - - - - - - - - -
113749 Medicaid C/R FY 2008 - - - - - - - - - -
113739 Medicaid C/R Receivable 19,533,317.00 - 2,800,698.00 8,280,979.00 133,349,587.00 10,035,991.00 1,252,197.00 882,941.00 - 176,135,710.00
Estimated Settlement from Third Parties 20,156,113.00 - 3,393,411.00 8,745,532.00 134,850,635.00 11,708,688.00 1,300,294.00 1,061,528.00 - 181,216,201.00
Other Receivables:
113300 A/R-Sponsored Programs 84,239.98 - - - - - - - - 84,239.98
113330 A/R-Federal Sponsored Programs - - - - - - - - - -
Page 155 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
113401 A/R-Year End 10,959,115.46 727,024.65 140,815.26 545,395.08 4,810,123.78 838,324.42 394,619.91 605,044.66 (7,753.00) 19,012,710.22
113680 Over/Under Disaster Recovery (24,713.76) (27,430.19) (27,445.68) (494.78) (515,104.36) (788.66) (407,340.87) - - (1,003,318.30)
113800 A/R-Miscellaneous 797,068.94 6,506.25 166,208.27 54,882.07 2,579,003.72 1,331,527.28 217,473.21 71,007.55 - 5,223,677.29
113806 A/R Retiree Definity 388.80 - 92.16 2,904.53 2,305.43 272.49 225.47 1,467.88 - 7,656.76
113830 A/R004-Miscellaneous Refund-P/ 6,350.07 (5,677.35) 3,071.31 (295.22) 4,151.88 4,433.50 1,069.25 8,134.38 - 21,237.82
113835 A/R006-A/R Overpay-P/R (13,736.66) - 716.74 (202.65) (129,149.37) (259.11) (602.96) 118.44 - (143,115.57)
113840 A/R005-Accounts Receivable-P/R (726.00) - - - - - 135.89 - - (590.11)
113905 Miscellaneous Receivables - - - - 382.47 - - - - 382.47
113906 Dispro Receivable 3,779,124.00 - 2,757,758.00 7,452,137.00 10,583,935.00 17,947,098.00 265,891.00 6,592,622.00 - 49,378,565.00
115201 Due From Private Foundations 46,623.00 - - - - - - 1,518,843.00 (1,565,466.00) -
113901 Current Year Medicaid Dispro 19,482,613.00 - 15,099,636.00 13,809,293.00 77,723,977.00 19,320,804.00 13,777,795.00 15,381,549.00 - 174,595,667.00
113951 Allow For Other Accts Rcvble (19,482,613.00) - (15,099,636.00) (12,121,247.00) (77,723,977.00) (19,320,804.00) (13,777,795.00) (15,381,549.00) - (172,907,621.00)
113357 A/R-Aff Hosp-Bogalu - - - - - - - 242,891.00 - 242,891.00
113900 Other Receivables - - - - - - - (2,008,403.00) 2,697,693.00 689,290.00
114001 Notes Recevable - - - - - - - 199,278.00 (442,169.00) (242,891.00)
114003 Notes Receivable - Non Current - - - - - - - 29,129,043.00 (29,129,043.00) -
225001 Deferred Revenues - - - (1,688,046.00) - - - - - (1,688,046.00)
Other Receivables 15,633,733.83 700,423.36 3,041,216.06 8,054,326.03 17,335,648.55 20,120,607.92 471,470.90 36,360,046.91 (28,446,738.00) 73,270,735.56
Due from Treasury
115001 Due From State - - - 130,150.62 - - - - - 130,150.62
115010 Due From State 1,105,423.00 - 662,347.00 343,061.00 - 1,802,328.00 1,225,089.00 861,752.00 - 6,000,000.00
115020 Due From General Fund - - - - - 131,584.00 - - - 131,584.00
Due from Treasury 1,105,423.00 - 662,347.00 473,211.62 - 1,933,912.00 1,225,089.00 861,752.00 - 6,261,734.62
Due from Other Campuses and Affilates:
115015 Due from LSU System - 97,015.16 - - - - - - - 97,015.16
115401 Due From Other Campuses - 39,118.15 - 43,200.00 133,978.66 - - 7,326.00 - 223,622.81
115420 Due From LSUHSC-New Orleans 211,562.91 62,324.72 61,405.75 18,793.23 1,694,596.18 78,608.76 3,438.08 2,492.89 - 2,133,222.52
115499 Due Fr Oth Bu-Interunit Recv - - - - - - - - - -
115011 Due From State - GOHSEP - 169,335.81 12,672.79 70,645.87 1,340,316.45 - 26,153.03 51,835.36 - 1,670,959.31
115030 Due From Facility Planning - - 21,571.32 - 41,420.63 13,088.86 135,936.17 24,543.19 - 236,560.17
115040 Due from DHH - - - - - - - - - -
115600 Due From Other Funds - - - - - - - - - -
115601 Due From Other Funds - - - - - - - - - -
115610 Due From Other Funds - - - - - - - - - -
Due from Other Campuses and Affilates 211,562.91 367,793.84 95,649.86 132,639.10 3,210,311.92 91,697.62 165,527.28 86,197.44 - 4,361,379.97
HCSD Elimination
113591 A/R-Revenue Clearing (184,504.66) (184,504.66)
Total Other Revenue from Operations 211,562.91 367,793.84 95,649.86 132,639.10 3,210,311.92 91,697.62 165,527.28 86,197.44 (184,504.66) 4,176,875.31
Inventories:
Page 156 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
115498 Due From - IntraUnit Inventory - - - - - - - - - -
117025 Inv-Pharmacy 1,239,480.34 - 236,933.00 712,215.45 1,509,684.59 705,780.34 759,994.73 602,078.75 - 5,766,167.20
117030 Inv-Dietary 70,649.30 - 7,426.00 37,234.26 - 17,779.97 21,293.59 - - 154,383.12
117035 Inv-Warehouse 454,856.86 - 279,434.68 1,287,586.65 4,504,077.03 1,213,538.93 186,682.10 164,696.44 - 8,090,872.69
117040 Inv-Medical-Central Supply 217,214.70 - 45,330.00 126,427.18 50,970.84 537,567.16 - 100,578.05 - 1,078,087.93
117041 Inv-Medical-Central Supply 2 12,387.12 - - - 286,255.76 - - - - 298,642.88
117045 Inv-Operating Room - - 35,811.00 395,049.99 1,239,768.29 253,217.87 - - - 1,923,847.15
117265 Inv-Housekeeping - - - - 66,651.66 10,874.50 - - - 77,526.16
117270 Inv-Office - - - - - 44,213.50 - - - 44,213.50
117275 Inv-Engineering - - - 51,054.67 330,893.97 178,785.67 66,292.82 - - 627,027.13
117490 Inv-Return Clearing - - - - - - - - - -
117495 Inv-Adjustment Clearing - - - - - - - - - -
117498 Inventory - IBU Clearing - - - - - - - - - -
Inventories 1,994,588.32 - 604,934.68 2,609,568.20 7,988,302.14 2,961,757.94 1,034,263.24 867,353.24 - 18,060,767.76
Prepaid Assets:
116030 Prepaid Expense-Rent - - - - - - - - - -
116040 Prepaid Expense-Postage 19,621.08 19,518.10 2,159.68 15,693.62 18,434.00 17,271.32 6,352.58 3,471.40 - 102,521.78
116050 Prepaid Expense-Other - - - 454.79 - - - 23,688.00 - 24,142.79
116500 Deferred Charges - - - - - - - - - -
Prepaid Assets: 19,621.08 19,518.10 2,159.68 16,148.41 18,434.00 17,271.32 6,352.58 27,159.40 - 126,664.57
-
Property, Plant, and Equipment: -
118010 Land Acquisition 7,105,766.00 - 1,000.00 319,123.00 23,372,460.00 - 313,776.00 205,085.00 - 31,317,210.00
118020 Land Improvements 2,385,018.80 - 183,356.17 1,186,122.00 194,312.00 1,467,269.44 297,062.00 62,223.60 - 5,775,364.01
118201 Buildings 23,228,735.68 - 2,612,802.12 11,095,629.74 110,990,334.58 13,740,072.74 6,050,543.50 20,723,190.94 - 188,441,309.30
118205 Building Additions - - - - - - - - - -
118206 Building Additions-CIP 14,300,929.16 - 123,947.36 431,767.20 35,076,801.42 739,510.79 486,551.48 1,576,404.60 - 52,735,912.01
118401 Equipment 36,766,288.20 9,646,481.59 11,420,986.34 31,232,234.83 125,939,389.82 35,275,898.79 11,464,353.00 21,420,647.64 - 283,166,280.21
118405 Equipment Additions - - - - - - - - - -
118605 Library Books Additions - - - - - - - - - -
118705 Leasehold Improvements-Add - - - - - - - - - -
118810 Assets Under Capital Leases - - - - - - - - - -
Property, Plant, and Equipment 83,786,737.84 9,646,481.59 14,342,091.99 44,264,876.77 295,573,297.82 51,222,751.76 18,612,285.98 43,987,551.78 - 561,436,075.53
Accumulated Depreciation:
118030 Land Improve Accum Deprec (628,794.28) - (141,466.80) (1,081,748.45) (192,804.50) (1,274,948.20) (291,302.75) (22,941.84) - (3,634,006.82)
118210 Building Accum Depreciation (7,110,699.67) - (1,907,562.05) (5,750,914.77) (63,805,193.03) (8,504,648.83) (5,222,253.92) (9,075,655.95) - (101,376,928.22)
118410 Equipment Accum Depreciation (20,536,707.61) (8,998,895.22) (6,663,164.04) (21,463,525.63) (87,015,134.54) (20,240,801.71) (7,793,622.81) (15,437,914.63) - (188,149,766.19)
118610 Library Books Accum Deprec - - - - - - - - - -
118710 Leasehold Improv-Accum Depr - - - - - - - - - -
118815 Assets Under Cap Lease Acc Dep - - - - - - - - - -
Accumulated Depreciation (28,276,201.56) (8,998,895.22) (8,712,192.89) (28,296,188.85) (151,013,132.07) (30,020,398.74) (13,307,179.48) (24,536,512.42) - (293,160,701.23)
Page 157 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
Net Property, Plant, and Equipment 55,510,536.28 647,586.37 5,629,899.10 15,968,687.92 144,560,165.75 21,202,353.02 5,305,106.50 19,451,039.36 - 268,275,374.30
Other Assets:
112811 Undistributed Interest Inc - - - - - - - - - -
116520 Def Crgs-Unamortized Borrowing 47,331.00 - - - 3,660,000.00 - - - - 3,707,331.00
117505 Other Assets - - - - - - - - - -
221581 Undistributed Interest - - - - - - - - - -
Other Assets 47,331.00 - - - 3,660,000.00 - - - - 3,707,331.00
TOTAL ASSETS 110,217,999.56 100,014,443.24 18,004,806.53 51,147,661.61 391,146,132.46 70,285,621.14 13,162,467.68 72,403,414.94 (28,631,242.66) 797,751,304.50
-
LIABILITIES -
Accounts Payable: -
221005 A/P-Vendor 2,155,624.49 959,382.22 896,788.02 3,089,366.26 13,506,645.96 2,886,858.06 2,225,133.38 3,160,459.53 (1,526,596.00) 27,353,661.92
Accounts Payable 2,155,624.49 959,382.22 896,788.02 3,089,366.26 13,506,645.96 2,886,858.06 2,225,133.38 3,160,459.53 (1,526,596.00) 27,353,661.92
Amounts Held in Custody of Others
222766 Employee Relief Fund MCL - - - - 308.34 - - - - 308.34
224010 Deposits-Miscellaneous - - - - 142,087.30 - - - - 142,087.30
Amounts Held in Custody of Others - - - - 142,395.64 - - - - 142,395.64
Payroll Payable:
222001 Payroll Payables - (4,894.24) - - - - - - - (4,894.24)
222006 Ann004-Equitable Annuity - - - - - - - - - -
222012 Ann010-Metropolitan Annuity 15.67 4,420.72 102.38 - 240.48 656.25 208.53 130.33 - 5,774.36
222013 Ann011-Diversified Investments - - - - 550.00 - - - - 550.00
222015 Ann013-N Y Life Annuity (399.00) - - - (121.83) - - - - (520.83)
222016 Ann014-Fidelity Annuity - - - - (275.00) - - - - (275.00)
222017 Ann015-Aetna Annuity 486.95 12.21 269.25 422.33 (165.45) 751.50 21.31 412.43 - 2,210.53
222021 Ann019-S W Life Annuity - - - - - - (741.83) - - (741.83)
222022 Ann020-Valic Annuity 837.45 115.93 164.86 63.72 1,802.72 776.39 1,355.87 143.06 - 5,260.00
222023 Ann021-Tiaa-Cref Annuity - - - - 386.46 75.00 - - - 461.46
222041 Ann039-American Extress Tsa (615.00) - - - (500.00) (37.32) - 200.00 - (952.32)
222046 ANN046-EX-ING 403b 901.94 46.32 80.66 160.87 297.50 323.04 47.20 124.24 - 1,981.77
222150 E110-Cna 110000 Empl Ad&D (322.12) (151.32) (122.69) (100.90) (192.89) (95.43) (222.61) (442.01) - (1,649.97)
222151 E165-Cna 165000 Empl Ad&D 25.65 - - 3.42 16.29 4.02 9.45 9.43 - 68.26
222152 E220-Cna 220000 Empl Ad&D 59.43 - - - 12.56 12.57 20.57 - - 105.13
222153 E27-Cna 27500 Empl Ad&D 18.02 0.59 - 0.58 5.14 - 9.16 6.43 - 39.92
222154 E275-Cna 275000 84.25 - - 5.71 11.46 16.42 5.71 - - 123.55
222155 E300-Cna 300000 161.93 49.83 68.50 29.59 95.67 23.35 102.68 57.62 - 589.17
222156 E55-Cna 55000 22.16 1.14 1.15 4.56 11.42 5.43 10.28 26.87 - 83.01
222157 E82-Cna 82500 8.35 1.71 1.71 - 1.50 8.03 6.42 3.42 - 31.14
222158 F110-Cna 110000 126.06 24.00 65.99 19.71 25.61 31.72 71.07 131.00 - 495.16
Page 158 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
222159 F165-Cna 165000 Family Ad&D 105.49 18.00 - 4.50 48.97 24.49 23.14 37.28 - 261.87
222160 F220-Cna 220000 Family Ad&D 58.31 30.87 6.86 20.45 32.56 18.84 63.46 51.46 - 282.81
222161 F27-Cna 27500 Family Ad&D 14.79 3.00 0.85 2.59 7.92 - 11.14 16.60 - 56.89
222162 F275-Cna 275000 Family Ad&D 63.23 - - - 25.73 - - 62.13 - 151.09
222163 F300-Cna 300000 Family Ad&D 275.97 43.11 98.34 132.05 194.54 98.16 109.87 261.04 - 1,213.08
222164 F55-Cna 55000 Family Ad&D 27.61 6.00 7.93 5.32 7.43 - 28.76 38.97 - 122.02
222165 F82-Cna 82500 Family Ad&D 33.41 - 19.29 7.09 14.78 2.56 14.78 37.28 - 129.19
222202 Fsa001-Health Care Acct - - - - - - - - - -
222203 Fsa002-Flex Plan Admin Fee - - - - 3.56 - - - - 3.56
222204 Fsa003-Flex Save Dept Care Hsp - - - - - - - - - -
222205 FLX011-FSA Health Care Account (8,577.42) (3,657.05) 3,610.12 1,763.37 (28,747.63) 4,929.17 (9,182.17) 506.46 - (39,355.15)
222206 FLX012-FSA Child Care Account 16,018.05 8,000.00 - - 60,761.52 1,445.23 13,188.22 - - 99,413.02
222207 FLX013-FSA Plan Admin Fee 36.92 4.64 15.58 9.35 86.93 57.62 25.24 11.07 - 247.35
222241 P/P-174 Dhh Res - - (251.58) - - - - - - (251.58)
222401 Denp02-Paid Dental Bftax - - - - 103.40 - - (12.65) - 90.75
222402 Denn03-Dent Louisiana Aftax 3.00 - - 23.13 12.65 - - - - 38.78
222403 Denp03-Paid Dental Aftax - - - - 141.35 - - - - 141.35
222404 Denn02-Dent Louisiana Bftax - - - - - - - - - -
222405 Denp04-Ameritus Dental Bfax 3,464.44 769.84 2,006.31 472.47 35,703.91 2,702.13 582.74 2,854.71 - 48,556.55
222406 Denn04-Ameritus Dental Aftax 10,976.96 472.51 2,949.68 7,309.61 (6,114.03) 8,619.92 3,290.64 1,670.99 - 29,176.28
222415 Hltxxx-State Group - - - 296.68 - - - - - 296.68
222417 Hltxxx-Ochsner Health Plan 168,064.05 10,844.95 1,022.36 - - - - - - 179,931.36
222421 Hltn00-State Group/Ppo Aftax 6,652.72 638.46 12,770.94 46,886.49 87,274.45 19,949.67 14,046.29 13,479.86 - 201,698.88
222422 Hltxxx-State Group/Epo - (70.59) 251.58 - - - - - - 180.99
222423 Hltxxx-Ochsner N.O. 1,597.53 - 1,273.10 1,067.88 316,419.43 - - - - 320,357.94
222425 Hltxxx-Gulf South Hlth Plan - - - - - - - - - -
222428 Hltxxx-Vantage Health Plan - - - - - - - - - -
222432 HltXXX-Ochsner Hammond (300.41) 1,667.04 27,484.83 - 2,892.46 - - 7,401.31 - 39,145.23
222434 HLTN35-AMCARE Laf/Alex - - - - - - - - - -
222435 HLTN36-AMCARE Hou/Thib - - - - - - - - - -
222436 HLTN82/HLTP82-EPO Best Care 1,132.44 - - - - 1,342.18 - - - 2,474.62
222437 HLTN81/HLTP81-EPO Blue Cross - - - - - - - - - -
222438 HLTN83/HLTP83-Definity Hlt Op1 174,746.46 10,591.80 128,795.59 372,082.78 389,521.86 532,476.03 121,108.95 325,544.23 - 2,054,867.70
222439 HLTN84/HLTP84-Definity Hlt OP2 69,602.04 27,259.84 (1,851.40) 128,490.01 152,448.58 128,473.84 63,188.60 (8,166.85) - 559,444.66
222440 HLTN85/HLTP85-OCHSNER SVPT - - - - - - - - - -
222441 HLTPMC-MCO FARA AFTER TAX 32.83 (32.83) - - - - - - - -
222442 HLTNHT-OCHSNER HT AFTER TAX - - - 14,398.44 - - - - - 14,398.44
222443 HLTNLF-OCHSNER LF BEFORE TAX 306.49 - - - - 3,842.89 - - - 4,149.38
222444 HLTNLC-OCHSNER LS AFTER TAX - - - - - - 1,295.77 - - 1,295.77
222445 HLTNAC-OCHSNER ALC AFTER TAX - - - - - - - - - -
222446 HLTPPU-EPO UNITED HC BEFORE TX 66,600.55 3,994.77 6,480.74 18,087.15 46,298.91 19,890.16 2,182.35 6,280.63 - 169,815.26
222447 Definity Retiree Liability - - - - 0.98 - 0.30 - - 1.28
222448 HLTN01- ASI Tri-Care - - - - - - - - - -
Page 159 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
222449 LSU First Collections 1,816.02 475.11 6,764.83 4,195.30 1,558.81 - 5,150.61 7,224.06 - 27,184.74
222450 Lifp00-Group Life Ins Bftax 93.61 21.58 17.32 63.63 127.62 118.40 54.27 52.33 - 548.76
222452 Misn23-Unum Supp Life Aftax - - - - - - - - - -
222454 Lif006-Basic Depen Life Low 2.50 - 0.50 3.50 2.00 6.51 1.50 1.50 - 18.01
222455 Lifn00-Group Life Ins 48.74 (50.20) 11.44 (12,693.60) (25,094.99) 96.81 896.39 187.96 - (36,597.45)
222456 Lifxxx-Group Supplement Life 2,792.11 910.97 1,735.57 2,677.16 5,028.90 3,358.43 2,259.81 2,106.67 - 20,869.62
222458 Lifn07-Group Supp Dept Life Hi 46.28 12.56 38.43 51.91 88.58 68.28 34.18 62.08 - 402.30
222459 Lifn08-Group Supp Dept Life Lo 11.16 1.01 9.21 9.56 22.09 14.15 8.81 7.07 - 83.06
222460 Group Life-Retiree - (368.00) - - - - - - - (368.00)
222463 LIFN05-Basic Dependent Life-HI 6.05 2.51 2.00 8.04 9.08 15.09 3.01 0.46 - 46.24
222470 LSU System Asset Protection Pl 240.12 - - - 119.82 64.89 - 78.36 - 503.19
222475 Ltbe3-Lng Trm Basic Ee 3 - - - - - - - - - -
222476 Ltbe6-Long Term Basic EE 6 - - - 31.66 105.11 - - 3.86 - 140.63
222477 Ltbie3-Lng Trm Basic/Infl Ee 3 - - - - - - - - - -
222478 Ltbie6-Lng Trm Basic/Infl Ee 6 - - 32.46 - 24.20 - - - - 56.66
222479 Ltbis3-Lng Trm Basic/Infl Sp 3 - - - - - - - - - -
222480 Ltbis6-Lng Trm Basic/Infl Sp 6 - - - - 2.05 - - - - 2.05
222482 Ltbs6-Long Term Basic SP 6 - - - - 67.20 - - - - 67.20
222483 Ltd001-Long Term 66 - - - - - - - - - -
222484 Ltd002-Long Term 60 - 200.81 - 16.72 4.84 32.52 - - - 254.89
222486 Lttce3-Lng Trm Total Care Ee 3 17.10 - - - - - - - - 17.10
222487 Lttce6-Lng Trm Total Care Ee 6 79.01 - - 40.80 (781.10) - - (44.40) - (705.69)
222488 Lttcs3-Lng Trm Total Care Sp 3 - - - - - - - - - -
222489 Lttcs6-Lng Trm Total Care Sp 6 - - - - 170.20 - - - - 170.20
222490 Lttie3-Lng Trm Tot Cre/Infl E3 - - - - 19.20 - - 42.43 - 61.63
222491 Lttie6-Lng Trm Tot Cre/Infl E6 - - 4.45 26.19 325.10 - - - - 355.74
222492 Lttis3-Lng Trm Tot Cre/Infl S3 - - - - 34.20 - - 27.34 - 61.54
222493 Lttis6-Lng Trm Tot Cre/Infl S6 - - 8.38 34.98 43.90 - 64.80 31.37 - 183.43
222494 CNA 60-Long Term Disability-60 2,710.88 181.47 620.63 1,094.45 5,182.04 1,157.55 660.29 1,963.50 - 13,570.81
222495 CNA 66-Long Term Disability-66 115.02 - - - 163.30 168.48 8.90 15.38 - 471.08
222496 CCxxxx LSU Critcal Care (37.01) 45.54 51.38 11.92 477.74 29.35 286.34 - - 865.26
222518 CAMPRO_Cambridge Plan-Pro 5.55 - - - - - - - - 5.55
222520 Exercise Room-LSUSH (19.50) - - - - - - - - (19.50)
222521 Misn-Life Investors Aftax - 31.66 279.80 172.21 24.30 102.88 18.86 - - 629.71
222522 MISX82-Starmount Life Atax 42.45 - 182.24 72.76 72.77 112.80 88.50 - - 571.52
222523 MISN83-Provident Life 205.24 (0.38) 34.56 54.14 104.09 511.22 63.48 - - 972.35
222525 Misn19-Protective Life Can 204.30 148.46 - - 25.16 - - - - 377.92
222526 Misn20-American Family Life 246.20 - 30.51 319.32 228.48 42.32 - 9.43 - 876.26
222527 Misn21-American Public Cancer - 87.13 - - - 68.06 145.35 - - 300.54
222530 Misn26-Professional Ins. Corp. 77.00 - - - 144.32 - - - - 221.32
222531 Misn27-American Puplic Icu - - - - - 95.96 - - - 95.96
222532 Misn28-Denta Care 1 390.80 - 277.11 18.30 311.80 129.97 46.65 245.30 - 1,419.93
222533 Misn29-Denta Care 2 98.58 - - 18.30 158.56 102.72 45.14 - - 423.30
Page 160 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
222534 Misn30-American Heritage Cn - (0.62) 22.13 85.10 67.98 207.24 42.42 - - 424.25
222535 Misn31-American Income Life 24.50 - - 56.14 972.43 701.23 - - - 1,754.30
222536 Misn32-American Income Can (33.25) - - (56.14) (968.10) (438.05) - - - (1,495.54)
222537 Misn33-American Income Hlth 8.75 - - - 26.18 46.25 - - - 81.18
222538 Misn34-Conseco Health-Cancer - - - 84.26 23.35 - - - - 107.61
222539 Misn35-Conseco Health-Icu 44.96 8.46 34.57 94.12 90.62 72.76 134.65 41.30 - 521.44
222540 Misn36-Conseco Health-Heart - - - - 19.30 - - - - 19.30
222541 Misn37-Conceco Hlth-Cr Cv - - 20.00 - 29.90 - 215.86 20.00 - 285.76
222542 Misn38-Conseco Health-Acdt 16.31 - - - 6.45 - - - - 22.76
222543 Misn39-Conseco Health-Acdt Cv 102.46 - 84.01 181.77 209.32 129.89 - 65.46 - 772.91
222544 Misn40-Conseco Health-Can Cv (80.78) (18.72) (52.14) (151.08) (591.94) (173.33) (45.43) (87.23) - (1,200.65)
222545 Misn41-Conseco Health-Hosp In - - - - 17.30 - - - - 17.30
222546 Misn42-Conseco Health-Life - 10.26 4.34 - 181.10 90.25 - - - 285.95
222547 Misn43-Protective Life 287.91 34.23 59.35 334.89 79.94 418.39 - - - 1,214.71
222549 Misn45-Amer Family Life Cancer 28.96 - 27.90 40.80 149.98 82.09 69.54 - - 399.27
222550 Misn46-Amer Family Life Icu 8.00 - - 2.00 137.24 - 31.50 - - 178.74
222551 Misn47-Amer Family Life Hsp I - - - 76.10 114.10 - 64.30 - - 254.50
222552 Misn48-Amer Family Life Acdt 128.62 - - - 317.10 65.94 121.45 - - 633.11
222554 Misn50-Colonial Life Can 66.10 - - 93.42 718.49 348.57 88.99 52.86 - 1,368.43
222555 Misn51-Colonial Life Hosp 55.00 16.96 62.68 12.16 589.13 65.35 - 9.26 - 810.54
222556 Misn52-Colonial Life Acdt 1,123.68 128.51 446.70 2,937.37 29,408.39 753.57 31.46 31.34 - 34,861.02
222557 Misn53-Colonial Life Icu 7.50 - - 14.78 111.00 - - - - 133.28
222558 Misn54-Colonial Life Etc (701.89) (179.53) (272.56) (2,474.98) (31,051.97) (1,390.96) (270.77) (112.18) - (36,454.84)
222559 Misn55-Life Invest-Icu (315.02) (138.16) (721.29) (273.88) (407.28) (238.29) (18.86) (65.50) - (2,178.28)
222560 Misn56-Life Invest-Acdt 145.66 14.14 103.00 30.16 183.00 77.14 - - - 553.10
222561 Misn57-Life Invest-Acdt Cv 28.29 - 52.36 - 24.00 - - - - 104.65
222562 Misn58-Life Invest-Heart Cr 43.69 11.60 84.24 - 12.70 - - 27.80 - 180.03
222564 Misn60-Life Invest-Cancer Cv 291.34 119.09 484.65 150.38 83.82 132.21 - 33.70 - 1,295.19
222565 Misn61-Life Invest-Icu Cv - - - - - - - - - -
222566 Misn62-Life Invest-Life - 14.14 41.40 18.00 52.26 54.77 - - - 180.57
222567 Misn63-Professional Ins-Acdt 38.80 - - (7.06) (357.95) (41.62) 61.70 - - (306.13)
222568 Misn64-Professional Ins-Hsp In - - - - 48.63 - - - - 48.63
222569 Misn65-Professional Ins-Life - - 28.28 223.78 209.70 98.05 - - - 559.81
222570 Misn66-Pre Paid Legal 196.32 - 8.54 17.07 125.55 - - - - 347.48
222572 Misp70-Café Req Ben Deduct - - - - 14,432.09 1,210.50 - - - 15,642.59
222573 Misn71-American Heritage Acdt - - - - 72.56 104.40 - - - 176.96
222574 Misn72-American Heritage Dis 80.06 (0.98) (101.64) 148.37 (732.94) (317.23) 44.51 0.74 - (879.11)
222575 Misn73-American Heritage Lf 167.66 (0.38) 13.38 - 607.55 223.09 - - - 1,011.30
222576 Misn74-Ms Of A Dent All, Inc 4.00 - (4.29) - (333.36) 16.41 4.57 (35.44) - (348.11)
222577 Misn75-New York Life 188.38 109.93 124.13 444.97 7,099.70 358.46 131.04 60.01 - 8,516.62
222578 Misn76-Guaranty Income Lf 211.72 41.57 87.39 12.39 - 187.02 111.62 19.82 - 671.53
222579 Misn77-Dina Dental Care 593.51 53.94 99.24 496.05 1,368.29 685.57 148.82 - - 3,445.42
222580 Misn78-Loyal American Lf 1,135.90 - 102.85 115.40 402.67 436.53 17.71 - - 2,211.06
Page 161 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
222581 Misn79-Amer Public Acc/Non Prt - - 9.00 14.40 69.50 - - - - 92.90
222582 Misn80-Amer Publ Inelg Sum N/P 47.14 - 34.11 - 73.90 81.81 - - - 236.96
222584 Misp21-American Public Cancer - - - - - 215.38 - - - 215.38
222588 Misp27-American Puplic Icu - - - - - 46.93 - - - 46.93
222589 Misp28-Denta Care 1 (269.99) (69.04) (359.29) 29.83 (727.00) (468.39) (257.66) (42.45) - (2,163.99)
222590 Misp29-Denta Care 2 28.76 - 133.54 18.30 157.70 31.00 107.60 - - 476.90
222591 Misp30-American Heritage Cn - - - 35.27 - 108.82 - 23.38 - 167.47
222592 Misp34-Conseco Hlth-Cancer 22.23 - - - 14.60 85.61 - - - 122.44
222593 Misp35-Conseco Hlth-Icu 4.46 - - - - 21.93 - - - 26.39
222594 Misp36-Conseco Hlth-Heart Cr - - - - - 35.24 - - - 35.24
222598 Misp45-Amer Family Life Cn (198.64) (8.00) (51.66) (314.99) (1,115.72) (82.34) 524.88 (6.00) - (1,252.47)
222599 Misp46-Amer Family Life Icu 28.33 8.00 - 51.39 170.53 32.98 13.45 - - 304.68
222600 Misp47-Amer Family Life Hsp I - - - 15.32 - - - - - 15.32
222602 Misp50-Colonial Life Can 88.17 187.60 69.70 825.93 1,930.51 1,130.99 228.88 231.25 - 4,693.03
222603 Misp51-Colonial Life Hosp - 9.69 - 6.95 8.69 - - - - 25.33
222605 Misp53-Colonial Life Icu 4.29 - - - 8.43 - - - - 12.72
222606 Misp55-Life Invest Of Am Icu 24.95 5.97 103.71 25.80 27.20 12.43 - 4.00 - 204.06
222608 Misp58-Life Invest Of Heart Cr 24.83 - 15.80 - - 24.83 - - - 65.46
222610 Misp64-Profess Ins Corp Hsp In - - - - - 170.03 - - - 170.03
222611 Misp74-Ms Of A Dent All, Inc. - - 10.00 4.57 345.86 11.00 - 1.06 - 372.49
222612 Misp75-Guaranty Asst-Dent Care (350.05) (47.00) (51.88) (185.05) (1,297.05) (367.85) (127.14) - - (2,426.02)
222615 MISN90-ReliaStar Life 941.49 61.15 44.35 250.59 170.68 440.25 513.78 129.61 - 2,551.90
222650 POTL-C Prudential OTL-Child - - - - - - - - - -
222651 POTL-E Prudential OTL_Employee - - - - - - - - - -
222652 POTL-S Prudential OTL-Spouse - - - - - - - - - -
222653 POAD-E Prudential ADD-Employee - - - - - - - - - -
222654 POAD-F Prudential ADD-Family - - - - - - - - - -
222700 Unadc-Unum Accidental Death C - - - - - - - - - -
222701 Unade-Unum Accidental Death E - - - - (2.00) - - - - (2.00)
222704 Undls-Unum Trm Dp Life Spouse - - - - - - - - - -
222705 Unumtl-Unum Term Life - - - - - - - - - -
222706 Utdl-C-Unum Term Dep Life-Cld - - - - 3.86 - - - - 3.86
222707 Utdl-S-Unum Term Dep Life-Sps - - - - - - - - - -
222710 LSUAD-LSU Sys AD&D 590.97 101.13 163.98 85.93 2,314.21 187.88 112.78 414.66 - 3,971.54
222715 LSUTL-LSU Sys Term Life 4,989.14 433.45 2,245.88 1,405.59 12,170.59 2,118.97 2,432.99 2,291.73 - 28,088.34
222720 Vsps-Vision Plan - 12.95 - - 6.22 - - - - 19.17
222722 VAWN/P-Always Vision 2,319.77 302.85 869.83 1,280.19 4,901.77 1,498.49 947.81 (100.32) - 12,020.39
222732 Fnd0O3-Allied Health Fdtn - - - - 4.15 - - - - 4.15
222740 Gen000-LSUMC Parking - 174.33 - - 24.17 - - - - 198.50
222741 Gen001-Parking Fines - - - - 644.86 - - - - 644.86
222745 Gen005-Uniforms - - - (175.43) - - - - - (175.43)
222746 Gen006-Parking 22.30 (341.59) 96.44 8.92 40,252.40 11.15 20.08 8.46 - 40,078.16
222751 Gen011-Cobra Admin Revenue - - - - 31.04 - - - - 31.04
Page 162 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
222752 Gen012-Meals - - - - - - 1,975.00 - - 1,975.00
222760 Unn03-Nurses Federal Union 90.00 - - - 130.00 60.00 - - - 280.00
222775 Garxxx-Garnishment 16,369.99 4,282.53 14,659.81 27,694.67 55,229.39 11,862.46 7,419.91 14,610.88 - 152,129.64
222776 Sav01-U.S. Savings Bonds 13.21 484.47 162.71 1,385.13 (1,642.53) 1,182.02 (222.86) (146.44) - 1,215.71
222777 Str001-Start Dep 01 156.43 16.43 (205.87) 27.16 (239.46) 54.67 22.91 (387.14) - (554.87)
222778 Unn01-Union Dues 103.09 (3,433.85) 243.14 23.70 1,724.50 684.13 85.91 52.02 - (517.36)
222779 Unn02-Police Union - - - - - - - - - -
222780 Unw001-United Way-New Orleans 3.00 0.71 - - 77.60 - - 2.00 - 83.31
222781 Unw009-United Way-Baton Rouge 210.55 2.30 - - - - - - - 212.85
222782 Unw010-United Way-South La - - - 87.43 (3.78) - - - - 83.65
222783 Unw011-United Way-Southwest La - - - - - - 293.70 - - 293.70
222784 Unw012-United Way-Central La - - - - - - - - - -
222785 Unw013-United Way-Bogalusa - - - - - - - 47.52 - 47.52
222787 Unw015-United Way-Acadiana (142.01) - - - - 13.01 - - - (129.00)
222788 Unw016-United Way-Norteast La - - - - - - - - - -
222790 Unw018-United Way-Tangipahoa - 9.70 (9.70) - - - - - - 0.00
222825 Ret008-Lasers-Dept Corr-EE - - - - - - - - - -
222826 Dccu-Def Comp Catch Up 3,615.77 243.88 458.09 2,464.30 102,632.01 (534.48) (140.04) 1,032.49 - 109,772.02
222827 Ret001-La State Emp Ret-Ee 144,027.69 12,960.67 (146,215.14) 95,173.82 277,784.61 125,679.33 36,461.92 54,360.10 - 600,233.00
222828 Ret002-Teachers Ret-Ee (17,538.97) (45,120.57) (30,844.73) (23,792.67) (161,673.00) (17,177.93) (40,872.42) (26,296.75) - (363,317.04)
222829 Ret003-Orp Valic-Ee 1,911.82 5,168.11 1,304.51 3,359.58 12,471.72 2,175.50 9,034.57 1,365.99 - 36,791.80
222830 Ret004-Orp Tiaa-Cref-Ee 1,154.29 2,733.00 419.95 - 17,514.77 1,831.70 1,060.01 892.30 - 25,606.02
222831 Ret005-Temporary Teach Ret - - 4,292.54 (968.20) 1,228.43 - - - - 4,552.77
222832 Ret006-Orp Aetna-Ee 59.30 2,757.61 5,813.50 21,042.75 12,559.79 1,515.36 267.77 2,230.26 - 46,246.34
222833 Ret007-Def Cmp Act 6-6.2%Wm-Ee 322.13 - - 58.99 (89,590.66) 2,791.44 1,251.87 438.54 - (84,727.69)
222836 Ret013-40 + Retirement - - - - - 129.14 - - - 129.14
222837 Ret014-La Df Cmp Lsrs 7.5% Nm - 56.94 47.07 (41.02) 904.73 - 72.05 (1,668.22) - (628.45)
222838 Ret015-La Df Cmp Resi 7.5% Nm - - - 52.86 - - - - - 52.86
222840 Ret018-LA School Emp Ret-EE - - - - - - - - - -
222841 Ret019-LASERS ORP-EE - - - - - - - - - -
222842 Ret021-La Df Cmp Lsrs 8.0% 84.65 - - - 189.69 - - 57.97 - 332.31
222855 Ret008-Lasers-Dept Corr-Er - - - - - - - - - -
222857 Ret001-La State Emp Ret-Er 345,144.37 26,727.76 277,296.55 234,788.69 826,719.36 304,981.46 95,140.70 132,004.10 - 2,242,802.99
222858 Ret002-Teachers Ret-Er 26,814.77 15,663.55 22,883.67 (27,227.67) 134,393.49 12,223.87 20,365.85 42,933.61 - 248,051.14
222859 Ret003-Orp Valic-Er 3,765.34 10,271.60 2,505.14 5,978.58 20,620.73 4,294.68 17,923.89 2,714.90 - 68,074.86
222860 Ret004-Orp Tiaa-Cref-Er 2,294.18 5,428.40 834.65 - 23,887.54 996.44 1,202.95 1,773.46 - 36,417.62
222862 Ret006-Orp Aetna-Er 125.85 5,457.29 11,373.74 38,359.83 23,182.67 2,962.92 532.19 7,916.18 - 89,910.67
222863 Ret007-Def Cp Act 6-6.2%Wm-Er 322.14 - - 58.98 2,924.47 2,791.46 (15.32) 1,863.96 - 7,945.69
222864 Ret018-LA School Emp Ret-ER - - - - - - - - - -
222865 Ret019-LASERS ORP-ER - - - - - - - - - -
222902 Federal Tax-Contractors - - - - - (3,836.08) - - - (3,836.08)
222903 Federal W/H Tax 245,400.33 170,107.60 22,553.82 254,575.64 740,311.56 214,239.54 86,632.81 139,648.60 - 1,873,469.90
222904 State Tax Levy 234.00 - - - - 408.00 - 23.00 - 665.00
Page 163 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
222905 State W/H Tax 143,986.75 36,108.61 44,395.52 122,593.31 333,600.45 172,716.20 42,724.80 72,029.42 - 968,155.06
222906 Earned Income Credit (395.19) (30.17) (500.91) 98.02 (60.97) - (255.28) (2,792.26) - (3,936.76)
222907 Social Security-Er 9,999.28 2,263.71 3,799.83 3,784.37 5,867.59 6,300.16 3,315.26 4,623.21 - 39,953.41
222908 Social Security-Ee 9,999.27 2,196.00 3,799.81 3,784.36 6,772.37 6,300.12 3,315.28 7,340.94 - 43,508.15
222909 P/P-121/29-Start Pro - - - (29,504.61) - - - - - (29,504.61)
222910 Medicare-Er 34,507.11 13,351.04 4,775.58 29,776.79 17,155.72 31,150.02 5,942.20 16,704.01 - 153,362.47
222911 Medicare-Ee 34,507.90 14,889.81 3,727.37 29,766.67 166,344.38 31,149.78 17,801.42 16,540.87 - 314,728.20
222929 Suspense Deduct Offset - - - - - 64.72 - - - 64.72
223499 Due To BU-Interunit Payable - - - - - - - - - -
224011 Deposits - Clearing 2,945.34 1,083.68 609.10 - 459.14 1,271.60 284.88 1,170.60 - 7,824.34
Payroll Payable 1,543,847.08 346,648.22 447,776.23 1,387,387.51 3,663,324.96 1,660,314.83 537,843.24 856,995.48 - 10,444,137.55
Accrued Payroll:
222930 Accrued Payrolls 1,776,778.71 141,795.62 542,569.04 1,185,936.39 4,106,718.11 1,498,744.32 526,778.72 777,723.18 - 10,557,044.09
222932 Accrued Annual Leave 3,947,423.72 1,377,504.48 1,446,054.67 3,079,286.02 12,832,507.32 3,911,731.37 1,310,494.22 1,824,734.86 - 29,729,736.66
222933 Accrued Compensatory Leave 1,334,875.93 - 258,363.88 1,003,747.92 - 1,619,480.60 260,286.37 629,635.81 - 5,106,390.51
222935 Other Employee Benefits Pyble - - - - - - - - - -
222951 Compensated Absences-Shrt Term 484,862.51 67,129.24 153,762.16 350,486.68 659,363.54 403,133.47 133,295.01 194,347.63 - 2,446,380.24
Accrued Payroll 7,543,940.87 1,586,429.34 2,400,749.75 5,619,457.01 17,598,588.97 7,433,089.76 2,230,854.32 3,426,441.48 - 47,839,551.50
Capital Leases Payable:
229010 Capital Lease Oblig-Short Term - - - - - - - - - -
229015 Capital Lease Oblig-Long Term - - - - - - - - - -
Capital Leases Payable - - - - - - - - - -
Notes Payable:
226015 Notes Payable-Current 887,694.90 - 445,025.28 1,053,311.86 2,366,488.02 2,737,510.93 446,328.06 1,194,099.56 - 9,130,458.61
226020 Notes Payable-Noncurrent 1,936,940.83 - 1,451,806.27 1,676,621.09 2,216,456.12 4,470,819.15 449,026.89 1,652,490.36 - 13,854,160.71
Notes Payable 2,824,635.73 - 1,896,831.55 2,729,932.95 4,582,944.14 7,208,330.08 895,354.95 2,846,589.92 - 22,984,619.32
OPEB Payable:
222793 OPEB Payable 19,842,434.18 2,704,927.24 5,566,062.63 7,816,997.24 29,563,360.96 8,710,095.72 3,767,072.70 4,518,084.50 - 82,489,035.17
OPEB Payable 19,842,434.18 2,704,927.24 5,566,062.63 7,816,997.24 29,563,360.96 8,710,095.72 3,767,072.70 4,518,084.50 - 82,489,035.17
Bonds Payable:
228001 Bonds Payable 240,000.00 - - - 4,990,000.00 - - - - 5,230,000.00
228010 Bonds Payable-2000-Fit Ctr 1,385,000.00 - - - 5,210,000.00 - - 17,500,000.00 - 24,095,000.00
Bonds Payable 1,625,000.00 - - - 10,200,000.00 - - 17,500,000.00 - 29,325,000.00
Accrued Expenses:
221510 Accrued Expenses Other - - - - 53,846.73 - - 590,490.85 - 644,337.58
221599 Medicare C/R FY 1999 - - - - - - - - - -
221602 Medicare C/R FY 2002 - - - - - - - - - -
Page 164 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
221603 Medicare C/R FY 2003 - - - - - - - - - -
221604 Medicare-FY2004 - - - - - - - - - -
221605 Medicare C/R - FY 2005 - - - - - - - - - -
221606 Medicare C/R - FY2006 - - - - - - - - - -
221607 Medicare C/R – FY 2007 - - - - - - - - - -
221608 Medicare C/R FY 2008 - - - - - - - - - -
221738 Medicare C/R Payable - - - - - - - - - -
221796 Medicaid C/R FY 1996 - - - - - - - - - -
221798 Medicaid C/R FY 1998 - - - - - - - - - -
221799 Medicaid C/R FY 1999 - - - - - - - - - -
221800 Medicaid C/R FY 2000 - - - - - - - - - -
221801 Medicaid C/R FY 2001 - - - - - - - - - -
221802 Medicaid C/R FY 2002 - - - - - - - - - -
221803 Medicaid C/R FY 2003 - - - - - - - - - -
221804 Medicaid-FY 2004 - - - - - - - - - -
221805 Medicaid C/R - FY 2005 - - - - - - - - - -
221806 Medicaid C/R - FY2006 - - - - - - - - - -
221807 Medicaid C/R – FY 2007 - - - - - - - - - -
221808 Medicaid C/R FY 2008 - - - - - - - - - -
221739 Medicaid C/R Payable 5,251,319.00 - 1,669,446.00 14,277,823.00 20,268,271.00 11,263,854.00 5,691,964.00 5,320,493.00 - 63,743,170.00
225030 Deferred Revenues-Other 55,531,373.39 - 10,864,697.00 16,142,291.26 197,762,482.73 18,270,745.30 15,472,529.00 13,578,270.69 - 327,622,389.37
Accrued Expenses 60,782,692.39 - 12,534,143.00 30,420,114.26 218,084,600.46 29,534,599.30 21,164,493.00 19,489,254.54 - 392,009,896.95
Due to Treasury:
223012 Due To State-Outstanding Chcks 3,386.39 19,160.85 1,043.97 1,540.82 51,469.95 6,796.43 1,050.75 11,649.96 - 96,099.12
223080 Due To State - Seed 1,144,288.11 649,875.45 23,128.86 4,587,035.69 2,144,550.22 362,902.85 27,845.36 60,373.46 - 9,000,000.00
Due to Treasury 1,147,674.50 669,036.30 24,172.83 4,588,576.51 2,196,020.17 369,699.28 28,896.11 72,023.42 - 9,096,099.12
Due to Other Campuses and Affilates:
223401 Due To Other Campuses 107,448.50 101,836.91 18,211.20 16,770.10 - 12,697.00 16,516.50 14,124.36 - 287,604.57
223410 Due To LSUHSC N.O. 2,261,867.15 1,458,228.75 147,732.62 198,216.48 14,146,609.69 2,372,250.73 70,044.42 271,973.17 - 20,926,923.01
223411 Due To LSUHSC Shreveport - - - - - - - - - -
223413 Due To LSU Systems - 519,983.28 - - - - - - - 519,983.28
223498 Due To - Intraunit Inventory - - - - - - - - - -
223601 Due To Other Funds - - - - - - - - - -
223610 Due To Other Funds - - - - - - - 15,510,860.00 (15,510,860.00) -
223620 Due To Restricted Fund - - - - - - - - - -
Due to Other Campuses and Affilates 2,369,315.65 2,080,048.94 165,943.82 214,986.58 14,146,609.69 2,384,947.73 86,560.92 15,796,957.53 (15,510,860.00) 21,734,510.86
HCSD Elimination
223414 Due To Hcsd (184,504.66) (184,504.66)
Total Other Revenue from Operations 2,369,315.65 2,080,048.94 165,943.82 214,986.58 14,146,609.69 2,384,947.73 86,560.92 15,796,957.53 (15,695,364.66) 21,550,006.20
Page 165 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
Other Payables:
221580 Other Payables 13,547.00 - - - - - - - (46,623.00) (33,076.00)
223001 Due To State - - - - 657,549.28 16.82 - - - 657,566.10
224001 Deposits - 428.00 - - 3,463.35 - - 6.28 - 3,897.63
224002 Deposits-Adv Retiree Definity (3,433.75) (223.84) 1.98 235.10 (138.30) (1,671.92) 224.68 (1,003.81) - (6,009.86)
225020 Deferred Rev-Patient Deposits - - - - - - - - - -
229030 Cost of Acquisition - - - - - - - 11,362,659.00 (11,362,659.00) -
Other Payables 10,113.25 204.16 1.98 235.10 660,874.33 (1,655.10) 224.68 11,361,661.47 (11,409,282.00) 622,377.87
Deferred Revenues
225010 Deferred Revenues-Spon Project 80,694.85 - 5,033.78 17,660.35 1,859,556.60 20,144.80 16,094.77 - - 1,999,185.15
Deferred Revenues 80,694.85 - 5,033.78 17,660.35 1,859,556.60 20,144.80 16,094.77 - - 1,999,185.15
TOTAL LIABILITIES 99,925,972.99 8,346,676.42 23,937,503.59 55,884,713.77 316,204,921.88 60,206,424.46 30,952,528.07 79,028,467.87 (28,631,242.66) 645,855,966.39
FUND BALANCE
Beginning Fund Balance: -
330001 Fund Balances (15,858,021.72) 48,510,297.33 (6,445,378.31) (2,170,188.28) (46,762,141.64) 5,783,168.96 (21,771,144.16) (3,972,950.61) - (42,686,358.43)
331000 Net Investment In Plant 46,411,800.09 - 4,854,392.21 10,670,377.50 105,433,762.57 11,284,649.54 4,069,713.17 (4,384,024.32) - 178,340,670.76
335000 Current Operations-Unrestricte - - - - - - - - - -
335500 Current Operations-Restricted - - - - - - - - - -
336000 Non-Current Restricted - - - - - - - - - -
337000 Endowment - - - - 7,539,621.00 - - - - 7,539,621.00
Beginning Fund Balance 30,553,778.37 48,510,297.33 (1,590,986.10) 8,500,189.22 66,211,241.93 17,067,818.50 (17,701,430.99) (8,356,974.93) - 143,193,933.33
Current Year (20,261,751.80) 43,157,469.49 (4,341,710.96) (13,237,241.38) 8,729,968.71 (6,988,621.82) (88,629.40) 1,731,922.00 - 8,701,404.84
Fund Balance 10,292,026.57 91,667,766.82 (5,932,697.06) (4,737,052.16) 74,941,210.64 10,079,196.68 (17,790,060.39) (6,625,052.93) - 151,895,338.17
TOTAL LIABILITIES AND FUND
BALANCE 110,217,999.56 100,014,443.24 18,004,806.53 51,147,661.61 391,146,132.52 70,285,621.14 13,162,467.68 72,403,414.94 (28,631,242.66) 797,751,304.56
- - (0.00) - (0.06) 0.00 - 0.00 - (0.06)
REVENUES
Inpatient Revenue:
464030 Inpatient Medicare 5,445,715.16 - 1,732,665.25 12,123,399.85 37,847,781.52 11,206,302.19 1,067,339.36 12,677,283.61 - 82,100,486.94
464035 Inpatient Medicaid 33,794,521.36 - 2,860,985.91 29,178,688.40 159,102,357.12 31,428,834.33 2,642,288.04 9,258,446.74 - 268,266,121.90
464040 Inpatient Commercial 2,234,576.12 - 780,027.36 3,512,572.95 33,619,086.37 3,261,642.27 556,645.39 3,403,420.08 - 47,367,970.54
464045 Inpatient Indigent Care 16,691,006.73 - 3,182,034.99 9,215,073.85 58,920,778.01 11,997,130.86 3,111,051.68 6,482,989.24 - 109,600,065.36
464050 Inpatient Self-Pay 7,812,814.60 - 1,100,357.11 5,761,345.37 51,049,532.90 12,178,230.07 1,977,376.05 1,142,836.87 - 81,022,492.97
464055 Inpatient Pending Medicaid 3,477,265.64 - 54,203.19 1,798,215.10 9,629,490.17 508,485.45 55,193.12 445,970.28 - 15,968,822.95
464060 Inpatient Physician Fees - - - - - - - - - -
Inpatient Revenue 69,455,899.61 - 9,710,273.81 61,589,295.52 350,169,026.09 70,580,625.17 9,409,893.64 33,410,946.82 - 604,325,960.66
Page 166 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
Outpatient Revenue:
464065 Outpatient Medicare 8,967,805.78 - 5,592,478.23 15,491,078.55 14,451,565.65 14,827,811.04 5,768,693.75 11,514,791.53 - 76,614,224.53
464070 Outpatient Medicaid 30,450,531.78 - 8,421,498.77 24,723,925.09 39,086,906.61 25,461,738.79 7,136,704.78 8,409,157.35 - 143,690,463.17
464075 Outpatient Commercial 4,505,946.13 - 3,198,135.23 7,799,033.93 10,433,032.72 6,698,993.16 3,162,997.90 8,400,453.65 - 44,198,592.72
464080 Outpatient Indigent Care 41,306,107.33 - 16,940,658.68 37,485,159.87 77,643,444.42 34,851,283.83 13,201,642.91 20,763,036.22 - 242,191,333.26
464085 Outpatient Self-Pay 19,911,290.75 - 5,192,549.95 12,436,958.44 36,992,956.08 14,384,008.35 5,147,737.15 5,336,150.91 - 99,401,651.63
464090 Outpatient Pending Medicaid 10,301.23 - (41,171.84) 414,773.98 (13,238.96) (62,750.90) (722.28) 15,870.13 - 323,061.36
464095 Outpatient Physician Fees - - - - - - - - - -
464135 Outpatient Visit Charge $3.50 - - (3.50) - - - - - - (3.50)
Outpatient Revenue 105,151,983.00 - 39,304,145.52 98,350,929.86 178,594,666.52 96,161,084.27 34,417,054.21 54,439,459.79 - 606,419,323.17
Total Patient Revenue:
Medicare 14,413,520.94 - 7,325,143.48 27,614,478.40 52,299,347.17 26,034,113.23 6,836,033.11 24,192,075.14 - 158,714,711.47
Medicaid 64,245,053.14 - 11,282,484.68 53,902,613.49 198,189,263.73 56,890,573.12 9,778,992.82 17,667,604.09 - 411,956,585.07
Commercial 6,740,522.25 - 3,978,162.59 11,311,606.88 44,052,119.09 9,960,635.43 3,719,643.29 11,803,873.73 - 91,566,563.26
Indigent Care 57,997,114.06 - 20,122,693.67 46,700,233.72 136,564,222.43 46,848,414.69 16,312,694.59 27,246,025.46 - 351,791,398.62
Self-Pay 27,724,105.35 - 6,292,907.06 18,198,303.81 88,042,488.98 26,562,238.42 7,125,113.20 6,478,987.78 - 180,424,144.60
Pending Medicaid 3,487,566.87 - 13,031.35 2,212,989.08 9,616,251.21 445,734.55 54,470.84 461,840.41 - 16,291,884.31
Physician Fees - - - - - - - - - -
Visit Charge - - (3.50) - - - - - - (3.50)
Total Gross Patient Service Revenue 174,607,882.61 - 49,014,419.33 159,940,225.38 528,763,692.61 166,741,709.44 43,826,947.85 87,850,406.61 - 1,210,745,283.83
Reductions of Revenue:
464300 Inpatient Care Contract Allow (2,011,997.85) - 538,955.45 (4,184,023.44) (16,301,506.63) (603,725.85) 141,678.26 (6,084,821.79) - (28,505,441.85)
464305 Inpatient Caid Contract Allow (15,259,827.49) - (535,000.17) (18,296,636.58) (105,698,360.10) (11,178,219.76) (760,179.18) (3,203,644.03) - (154,931,867.31)
464310 Inpatient Comm Contract Allow (60,560.69) - (157,067.34) (1,029,280.11) (15,608,044.50) (796,342.98) (105,759.04) (1,821,797.93) - (19,578,852.59)
464315 Inpatient Indig Contract Allow (19,253,887.82) - (3,412,156.45) (11,261,924.70) (65,505,764.03) (10,562,603.69) (3,399,721.11) (6,984,508.89) - (120,380,566.69)
464320 Inpatient Self Contract Allow (1,726,105.64) - (208,330.54) (1,212,329.62) (9,969,084.79) (3,991,834.53) (384,640.98) (203,004.26) - (17,695,330.36)
464330 Inpatient-Physician Prof Serv - - - - - - - - - -
464335 Outpatient Care Contract Allow (5,728,844.22) - (1,777,404.83) (10,111,517.89) (8,757,101.13) (11,429,836.25) (3,603,690.31) (7,686,393.88) - (49,094,788.51)
464340 Outpatient Caid Contract Allow (14,773,337.13) - (3,873,235.82) (12,282,030.35) (14,839,172.69) (11,958,565.59) (2,657,714.44) (4,090,645.80) - (64,474,701.82)
464345 Outpatient Comm Contract Allow (1,394,765.96) - (1,093,896.98) (3,291,490.82) (4,713,910.85) (2,030,910.31) (808,275.37) (4,122,467.80) - (17,455,718.09)
464350 Outpatient Indig Contract Allo (41,889,877.82) - (17,408,641.62) (38,873,344.48) (77,917,900.99) (37,254,291.91) (13,506,741.47) (21,198,848.19) - (248,049,646.48)
464355 Outpt Self Contract Allow (3,808,023.94) - (1,089,651.03) (2,461,711.27) (7,552,685.98) (1,388,029.56) (1,044,755.03) (1,091,998.86) - (18,436,855.67)
464360 Outpt Pend Caid Contract Allow - - - - - - - - - -
464365 Op-Physician Prof.Services - - - - - - - - - -
464400 Medicaid Dispro Share 68,286,605.00 - 22,404,722.00 45,732,608.00 181,711,347.00 60,819,985.00 21,897,940.00 23,661,391.00 - 424,514,598.00
444220 Medicaid - Doubtful Accounts - - - - - - - - - -
464410 Tp Cst Rpt Sttlment Care 1,064,698.00 - (369,008.00) 1,007,868.00 3,271,560.00 70,738.00 (116,662.00) 263,132.00 - 5,192,326.00
464415 Tp Cst Rpt Sttlment Caid (801,953.00) - 2,323,820.00 2,950,547.00 17,898,159.00 (2,993,205.00) 1,879,529.00 53,312.00 - 21,310,209.00
464420 Inpt Pryear Allow Contr&Othe - - - - - - - - - -
464425 Outpt Pryear Allow Contr&Oth - - - - - - - - - -
444225 Medicaid - Contract Adjustment 9,822,867.00 - (112,837.00) (361,372.00) 27,073,206.00 (1,967,739.00) (1,643,523.00) 706,072.00 - 33,516,674.00
Page 167 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
568650 Bad Debt Expense (23,341,972.09) - (5,085,442.17) (16,146,144.00) (77,649,619.09) (22,993,413.36) (6,067,854.59) (5,835,086.36) - (157,119,531.66)
568651 Penalties Expense - - - - - - - - - -
Total Reductions of Revenue (50,876,983.65) - (9,855,174.50) (69,820,782.26) (174,558,878.78) (58,257,994.79) (10,180,369.26) (37,639,310.79) - (411,189,494.03)
Net Patient Service Revenue 123,730,898.96 - 39,159,244.83 90,119,443.12 354,204,813.83 108,483,714.65 33,646,578.59 50,211,095.82 - 1,621,934,777.86
Professional Fees
464032 Medicare Professional Fees - - 794,270.13 - 206,482.00 166,557.00 57,279.69 753,602.39 - 1,978,191.21
464037 Medicaid Professional Fees - - 1,370,142.14 - 1,076,437.34 264,083.00 208,951.85 891,177.90 - 3,810,792.23
464042 Commercial Professional Fees - - 481,116.02 - 1,466,492.80 49,806.00 26,746.32 665,732.04 - 2,689,893.18
464047 Indigent Professional Fees - - 1,968,526.38 - 1,790,706.54 471,311.00 - 20.00 - 4,230,563.92
464052 Self Pay Professional Fees - - 689,488.79 - 570,272.00 306,866.00 8,689.87 33,627.05 - 1,608,943.71
464332 Medicare Pro Contr Allow - - (388,960.04) - (62,723.16) (119,306.14) - - - (570,989.34)
464334 Medicaid Pro Contr Allow - - (598,095.59) - (420,777.47) (185,922.23) - - - (1,204,795.29)
464364 Commercial Pro Contr Allow - - (186,419.59) - (61,632.62) (23,963.79) - - - (272,016.00)
464347 Indigent Pro Contr Allow - - (1,968,526.38) - (954,266.00) (471,311.00) - - - (3,394,103.38)
464367 Self Pay Pro Contr Allow - - - - (16,386.00) - - - - (16,386.00)
568600 Bad Debt Expense - - (655,476.42) - (495,570.98) (297,288.91) - - - (1,448,336.31)
Professional Fees - - 1,506,065.44 - 3,099,034.45 160,830.93 301,667.73 2,344,159.38 - 7,411,757.93
Other Revenue from Operations:
411110 IAT-Hospital Support - 24,080,885.54 - - - - - - - 24,080,885.54
441510 Clinical Self Gen-Restricted - - - - - - - - - -
443910 Other Sales and Services - - - - - - - - - -
461138 BOS-Hosp Equipment - - - - - - - - - -
461260 IAT - - - - - - - - - -
461275 IAT-Services - - - - - - - - - -
462520 State Loan Programs - - - - - - - - - -
464138 Patient Payments - - - - - - - - - -
464150 Meals Guest And Employee 263,991.13 - 52,804.63 76,680.50 20.00 202,655.65 171,024.00 96,474.26 - 863,650.17
464155 Tuition Revenue-Nursing 9,163.71 - - - - - - - - 9,163.71
464165 Tuition Revenue-Radiology - - - - - - - - - -
464180 Medical Record Fees 5,205.04 - 1,332.50 7,924.71 2,054.80 48,041.86 2,620.94 1,975.41 - 69,155.26
464185 Telephone - - - - - 97.25 - - - 97.25
464190 Rental Income 66,307.32 - 900.00 - - - - - - 67,207.32
464195 Parking - - - 10.00 350.00 - - - - 360.00
464200 Radiology Silver Recovery - - - - - - - - - -
464210 ID Cards - - 40.00 1,094.50 250.00 275.00 - - - 1,659.50
464215 Rebates 59,836.30 849,113.78 22,795.50 50,620.41 106,033.65 52,608.39 36,742.84 23,417.59 - 1,201,168.46
464235 Garnishment Fees - 935.41 - - - - - - - 935.41
464240 Veteran's Administration Fee - - - - - - - - - -
464245 Anatomical Revenue - - - - - - - - - -
464250 Other Available Revenue 2,654,523.54 676,465.05 84,175.33 739,109.50 2,367,420.33 907,476.97 1,661,168.02 684,727.56 - 9,775,066.30
Page 168 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
464255 NSF Clearing Account - - - - - - - - - -
464260 Other Not Avail Outpatient Rev - - - - - - - - - -
464475 Rents-Buildings And Equipment - - - - - - - - - -
464476 Other Licenses Permits & Fees - - - - - - - - - -
464478 Ineligible Patient Fees - - 38.50 - - - 230.03 - - 268.53
464480 Sale To State Agency-Services - - - - - - - - - -
464483 Sale To Non-St Agy-Services - - - - - - - - - -
464486 Misc Rec-Local/Other Sources - - - - - - - - - -
464488 Misc Rec-Other Income - 15,000.00 - - - 24,207.92 - - - 39,207.92
469010 Other Sources 801,013.00 - - - 598,421.75 - - 710,098.00 (1,318,969.00) 790,563.75
490116 F & A Cost Recov-Admin-State 5,706.83 3,670.17 414.79 - 62,555.87 602.88 1,092.20 289.66 - 74,332.40
490110 F & A Cost Recov-Depts-Local - - - - - - - - - -
490119 F & A Cost Recov-Admin-Other - - - - - - - - - -
491901 Misc Rev-Sponsored Projects 5,653,854.74 483,701.72 839,799.53 829,499.05 12,812,296.07 3,042,424.63 1,612,314.69 298,670.97 - 25,572,561.40
491904 Recovery on Impaired Assets - - - - - - - - - -
491905 Miscellaneous Revenue - Restr 35,743.41 - - - - 996.68 - - - 36,740.09
Subtotal Other Revenue from Operations 9,555,345.02 26,109,771.67 1,002,300.78 1,704,938.67 15,949,402.47 4,279,387.23 3,485,192.72 1,815,653.45 (1,318,969.00) 62,583,023.01
HCSD Elimination
461265 Misc Rec-Local/Other Sources (25,945,462.62) (25,945,462.62)
Total Other Revenue from Operations 9,555,345.02 26,109,771.67 1,002,300.78 1,704,938.67 15,949,402.47 4,279,387.23 3,485,192.72 1,815,653.45 (27,264,431.62) 36,637,560.39
TOTAL OPERATING REVENUE 133,286,243.98 26,109,771.67 41,667,611.05 91,824,381.79 373,253,250.75 112,923,932.81 37,433,439.04 54,370,908.65 (27,264,431.62) 1,665,984,096.18
EXPENSES
Salaries and Wages:
501000 Salary-Monthly-Regular Pay 2,029,071.50 7,915,046.34 1,155,460.54 978,315.08 3,430,019.88 2,562,207.55 1,422,293.45 1,357,547.57 - 20,849,961.91
501300 Salary-Monthly-Extra Compens 10,891.28 19,221.57 8,700.64 - 21,987.71 3,980.59 - - - 64,781.79
501310 Salary-Mon-Extra Com-Prof Care - - - - - - - - - -
501700 Salary-Monthly-Termination 39,839.71 36,093.71 1,227.74 988.58 74,729.78 27,672.94 5,769.23 6,002.29 - 192,323.98
501710 Salary-Mon-Term Sick Leave - 18,866.12 - - - 17,017.07 - - - 35,883.19
501900 PR/Benefit Accrual 355,394.57 218,627.56 (67,346.25) (64,022.27) 1,816,942.36 466,543.49 (34,610.30) 321,182.26 - 3,012,711.42
502000 Salary-Biweekly-Regular Pay 43,929,338.17 3,317,735.86 14,951,010.11 30,552,005.24 104,075,148.63 40,476,109.16 13,732,016.15 19,716,669.48 - 270,750,032.80
502099 Salary-Biweekly-Reg Pay-Reclas - - - - - - - - - -
502300 Salary-Biweekly-Extra Compen 4,190.41 - - - 2,032.14 587.27 - - - 6,809.82
502310 Salary-Bi-Extra Comp-Shift Dif 2,225,511.58 - 580,758.98 865,809.67 6,137,771.72 1,318,079.74 399,716.99 850,179.27 - 12,377,827.95
502320 Salary-BiW-Extra Comp-On Call 103,873.54 8,406.32 150,739.29 174,841.03 565,576.94 177,537.72 146,811.15 177,696.25 - 1,505,482.24
502340 Salary-Biweek-Extra Comp-Other 2,684,848.32 1,680.41 1,112,782.51 2,176,342.03 4,247,802.59 1,997,899.73 778,416.46 1,329,498.33 - 14,329,270.38
502500 Salary-Biweekly-Overtime 3,261,517.92 96,053.74 274,334.29 2,280,381.92 7,847,423.01 1,643,161.13 444,704.86 755,429.76 - 16,603,006.63
502700 Salary-Biweekly-Termination 389,107.28 13,355.07 151,713.41 316,455.89 786,009.88 362,009.68 155,203.64 155,696.42 - 2,329,551.27
503000 Transients-Regular Pay 3,055,680.04 102,862.27 776,261.00 779,740.80 11,903,577.37 1,718,464.33 936,018.19 1,032,388.25 - 20,304,992.25
505000 House Officers-Regular Pay - - - 128,269.65 - - - - - 128,269.65
506000 Students-Regular Pay 120,948.76 116,626.52 19,537.42 229,738.92 61,578.46 515,209.19 76,076.14 - - 1,139,715.41
Page 169 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
507000 Board Members Per Diem - - - - - - - - - -
509999 Transfers Among Funds-Reclass (94,211.16) 132,630.11 (98,082.62) 604.88 (604.88) - - 59,663.67 - (0.00)
563502 IAT-Salaries 467,581.67 94,559.96 224,823.48 477,358.00 591,509.19 404,230.92 119,989.08 161,104.99 - 2,541,157.29
563503 IAT-Compensation - - - - - - - - - -
Salaries and Wages 58,583,583.59 12,091,765.56 19,241,920.54 38,896,829.42 141,561,504.78 51,690,710.51 18,182,405.04 25,923,058.54 - 366,171,777.98
Related Benefits:
511000 Retirement-State Employees 7,836,623.67 1,083,188.55 2,325,081.42 5,357,720.97 17,453,840.16 7,042,763.21 2,366,952.96 2,997,420.40 - 46,463,591.34
511100 Retirement-Teachers 328,889.91 381,941.79 201,177.50 18,067.60 1,224,069.58 313,831.85 119,441.64 490,462.10 - 3,077,881.97
511200 Retirement-Optional Retir Plan - - - - - - - - - -
511210 Retirement-Orp Aetna 9,945.10 194,457.51 159,737.71 250,535.41 156,363.93 52,087.78 - 65,884.49 - 889,011.93
511220 Retirement-Orp Tiaa 13,874.19 121,008.68 11,524.08 9,150.20 82,229.38 - - - - 237,786.53
511230 Retirement-Orp Valic 44,495.61 32,232.26 48,568.16 22,498.55 69,678.79 62,376.78 96,440.20 15,662.09 - 391,952.44
511500 Retirement-Other - - - - - - - - - -
511600 Deferred Compensation Plan 47,708.79 697.63 3,767.95 19,518.08 705,830.31 37,805.84 23,797.93 56,991.63 - 896,118.16
511800 Retirement-LA School Empl - - - - - - - - - -
512000 Medicare Fica Tax 759,362.17 130,947.51 252,227.81 497,011.90 1,816,913.01 662,770.89 236,092.32 336,763.66 - 4,692,089.27
513000 Fica Tax 181,549.65 14,193.69 85,992.13 70,892.58 255,110.72 161,281.27 68,222.90 85,850.74 - 923,093.68
514000 Unemployment Compensation 77,965.70 5,844.82 14,586.43 1,374.35 30,967.88 12,931.49 12,510.91 5,566.40 - 161,747.98
515000 Group Insurance Contributions 4,799,521.08 829,029.45 1,703,042.03 3,327,687.67 8,539,994.25 4,269,131.64 1,487,697.28 2,173,336.20 - 27,129,439.60
515010 Retiree-Group Health 1,094,019.72 231,100.62 356,372.36 563,760.80 5,573,464.34 1,131,766.10 281,000.63 263,284.02 - 9,494,768.59
515020 Retiree-Group Life 19,984.34 5,751.76 21,746.80 11,311.58 74,150.70 22,658.40 24,748.08 3,591.72 - 183,943.38
515030 Retiree-Definity 207,068.47 138,581.62 147,083.68 288,238.59 805,864.58 517,537.90 148,627.44 161,843.56 - 2,414,845.84
515040 COBRA OGB - Stimulus Subsidy - - - - - - - - - -
515050 COBRA LSU First - Stimulus Sub - - - - - - - - - -
515898 Other Post Employment Benefits 10,415,507.26 1,440,716.60 3,034,100.17 4,003,740.18 17,795,640.64 4,337,999.08 1,805,660.93 2,276,881.98 - 45,110,246.84
519200 Empl Benefits Recov-Other - - - - - - - - - -
519999 Transfers Among Funds-Reclass (21,784.20) 21,784.20 (11,738.97) 96.09 (96.09) - - 11,738.97 - 0.00
561700 Dependency And Housing Allow - - - - 1,276.83 1,142.58 - - - 2,419.41
563504 IAT-Related Benefits 171,276.00 12,356.40 74,191.79 157,376.39 195,198.06 133,396.20 38,822.99 53,164.63 - 835,782.46
Related Benefits 25,986,007.46 4,643,833.09 8,427,461.05 14,598,980.94 54,780,497.07 18,759,481.01 6,710,016.21 8,998,442.59 - 142,904,719.42
Travel:
521000 In State-Administrative 4,048.00 - 404.29 - - 19.48 1,718.76 - - 6,190.53
521010 In State-Admin Mileage 47.00 - 1,038.60 75.83 1,769.75 - 1,171.75 2,195.10 - 6,298.03
521020 In State-Admin Airfare - - - - - - - - - -
521100 In State-Conf & Conv 9,721.39 11,187.50 9,042.44 - 6,523.68 39,550.10 8,524.96 (888.00) - 83,662.07
521110 In State-Conf & Conv Mileage - - 3,316.72 - 27,255.94 - 78.52 - - 30,651.18
521120 In State-Conf & Conv Airfare - - - - - - - - - -
521200 In State-Field 1,847.01 33,086.93 - 6,785.11 30.00 - 5,284.90 202.10 - 47,236.05
521210 In State-Field Mileage - 109,344.33 829.02 117.90 364.32 - 2,292.16 26,582.57 - 139,530.30
521299 In State-Field-Reclass - - - - - - - - - -
521300 In State-Employee Interview - - - - 298.92 - - - - 298.92
Page 170 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
521500 In State-Board Members - - - - - - - - - -
522000 Out Of State-Administrative 4,607.88 - - - 550.00 - 3,173.41 - - 8,331.29
522010 Out Of State-Admin Mileage - - - - - - - - - -
522020 Out Of State-Admin Airfare - 6,232.22 - - 1,641.00 - - 100.00 - 7,973.22
522100 Out Of State-Conf & Conv 13,197.76 130,058.27 704.44 11,368.77 45,082.54 42,880.96 19,375.43 350.00 - 263,018.17
522110 Out Of State-C & C Mileage - - 402.81 42.17 - - - - - 444.98
522120 Out Of State-C & C Airfare 1,116.00 43,864.47 540.02 4,631.19 8,021.02 1,174.48 896.50 1,843.49 - 62,087.17
522198 Out Of St-Conf & Conv-Fed U/A - - - - - 602.88 - - - 602.88
522200 Out Of State-Field - 9,104.96 - - 4,810.13 - - - - 13,915.09
522210 Out Of State-Field Mileage - - - - - - - - - -
522220 Out Of State-Field Airfare - - - - - - - - - -
522300 Out Of State-Empl Interview - - - - 458.75 - - - - 458.75
522320 Out Of St-Empl Interview Afare - - - - 2,250.74 - - - - 2,250.74
523000 International-Conf & Conv - - - - - - - - - -
523020 Interntl-Conf & Conv Airfare - - - - - - - - - -
524000 Rent & Lease Vehicles For Trav - - - - - - - - - -
525400 In State-Athletic Teams - - - - - - - - - -
529999 Transfers Among Funds-Reclass - - - - - - - - - -
556000 Professional Services-Travel - - - - - - - - - -
562311 Other Charges-In State Travel - - 2,331.58 - - 7,896.44 - - - 10,228.02
562312 Other Crges-Out Of State Trav - - - - - - - - - -
- - - - - - - - - -
Travel 34,585.04 342,878.68 18,609.92 23,020.97 99,056.79 92,124.34 42,516.39 30,385.26 - 683,177.39
Operating Services:
530200 Advertising 14,132.00 19,531.56 122.79 21,889.62 185,955.82 38,136.29 5,098.92 14,611.96 - 299,478.96
530210 Advertising-Recruitment 441.80 - 6,134.37 - 228,488.50 - - 10,149.20 - 245,213.87
530220 Advertising-Procurement - - - - 174.08 - - - - 174.08
530305 Agency Nurses - - - - - - - - - -
530307 Agency Professionals - - - - - - - - - -
530310 Ambulance/Transportation 1,295,825.81 - 168,396.26 209,160.91 1,825,943.78 459,985.90 261,024.93 208,640.13 - 4,428,977.72
530311 Transportation/Courier Service - - - - - - - - - -
530313 Security Services - - - - - - - - - -
531200 Computer Services-Off Campus - - - - - - - - - -
531600 Cont Educ Conf Participnt Exp - - - 298.00 27,283.33 - - 2,256.00 - 29,837.33
532000 Custodial Fee 91,922.00 - 32,390.32 56,796.83 1,561,017.05 - - - - 1,742,126.20
532010 Record Disposal – Shredding - - - - - - - - - -
532400 Insurance-Casualty - - - - - - - - - -
532401 Insurance-Automotive 14,022.00 - 804.00 1,381.00 36,401.00 958.00 988.00 1,205.00 - 55,759.00
532402 Insurance-Workman's Comp 418,758.00 - 202,600.00 561,022.00 1,275,102.00 436,705.00 158,285.00 358,790.00 - 3,411,262.00
532403 Insurance-Fire & Extended Cvge 337,954.00 - 140,409.00 301,303.00 1,349,762.00 303,981.00 128,377.00 12,807.00 - 2,574,593.00
532404 Insurance-Malpractice 724,312.00 - 261,702.00 724,912.00 3,673,394.00 896,020.00 336,008.00 437,879.00 - 7,054,227.00
532405 Insurance-Other 116,090.00 - 37,750.00 13,840.00 226,755.00 136,813.00 37,852.00 180,026.00 - 749,126.00
Page 171 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
533000 Laboratory Services 1,225,894.92 1,161.50 403,356.64 621,246.78 721,398.76 1,541,402.24 600,827.08 253,499.74 - 5,368,787.66
533020 Laboratory Services-Drug Test 7,896.50 - 3,174.50 - 61,495.56 7,503.00 - 4,418.00 - 84,487.56
533400 Laundry 260,087.10 - 57,087.28 153,462.16 33,776.48 151,670.37 74,979.68 4,478.65 - 735,541.72
534200 Leases-Operating - - - - - - - 6,996.00 - 6,996.00
534210 Leases-Operating-Land - - - 3,315.24 - - - - - 3,315.24
534220 Leases-Operating-Building - - - - 2,132,343.23 - - 753,417.68 (606,592.00) 2,279,168.91
534400 Hospital Billing Services - - - - - - - - - -
534410 Physician Billing Services - - 96,137.68 - (211,694.34) 2,584.16 - 23,345.21 - (89,627.29)
534420 Collection Agency Fees 114,715.58 - 18,939.40 59,083.27 666,260.32 94,279.32 24,583.61 4,344.75 - 982,206.25
534600 Maintenance-Contr & Non Contr 22,479.00 - - - 352,959.05 - - 445,541.80 - 820,979.85
534610 Mtenance-Contr&Non Contr-Auto 22,118.55 5,076.96 881.95 - 3,620.78 4,035.01 1,209.10 982.10 - 37,924.45
534620 Mtenance-Contr&Non Contr-Equip 1,728,370.13 10,655.49 529,097.47 1,198,067.88 2,520,382.97 1,611,951.72 553,737.93 516,641.53 - 8,668,905.12
534630 Mtenance-Contr&Non Contr-Prop 1,004,294.07 9,974.98 671.00 1,700.00 185,961.86 31,805.90 13,509.78 23,920.69 - 1,271,838.28
534632 Mtenance-Contr&Non Contr-Bldg - 2,034.64 199,675.55 171,704.43 4,093,655.59 630,671.60 376,616.17 4,620.00 - 5,478,977.98
534635 Mtenance-Contr&Non Contr-Pest 15,863.56 - 3,240.00 14,251.00 12,106.15 48,530.03 7,135.00 3,760.00 - 104,885.74
534640 Mtenance-Contr&Non Cont-Waste 66,948.45 - 33,032.97 204,614.03 478,197.37 36,356.38 30,819.86 63,757.82 - 913,726.88
534645 Mtenance-Contr&Non Contr-Janit - - 13,290.50 - 400,795.35 - 975.00 3,674.59 - 418,735.44
534650 Mtenance-Cont&Non Cont-Comp Hw 120.00 12,911.25 - 1,284.00 3,728.86 - - 7,186.71 - 25,230.82
534655 Mtenance-Cont&Non Cont-Comp Sw 38,046.30 1,365.35 18,531.86 166,063.56 1,332,638.00 - - 37,517.99 - 1,594,163.06
534656 Mtenance-Cont&Non Cont-Dp Eqip 122.00 - 1,558.44 - 17,447.49 46,575.53 402.75 51,832.30 - 117,938.51
534657 Mtenance-Cont&N/Cont-Dp Eq-Sw 61,731.38 - 132,843.49 29,345.99 207,610.77 170,235.19 65,506.01 21,073.25 - 688,346.08
535000 Membership Dues-Prof Org 27,483.00 426,649.00 7,336.99 26,383.00 108,534.16 132,199.75 5,985.00 9,891.00 - 744,461.90
535400 Miscellaneous Expense 346,064.68 125,109.24 67,054.85 120,178.65 1,373,907.92 1,130,027.36 100,683.01 166,660.83 - 3,429,686.54
535450 Sales Tax Expense 967.00 - - - - - - - - 967.00
535500 Operating Services – Other - - - - - - - - - -
535800 Postage, Freight & Express (12,873.58) 51,965.24 - 729.13 18,743.86 - 38,892.37 - - 97,457.02
535801 Postage 56,288.10 - 60,587.23 125,715.26 103,050.83 166,868.67 - 56,946.87 - 569,456.96
535802 Freight 72,214.55 - 45,151.08 52,605.94 3,134.57 45,212.40 22,280.24 35,727.64 - 276,326.42
535803 Express 7,979.17 - 1,046.06 - - 7,623.72 - 226.51 - 16,875.46
536200 Printing, Binding, Duplicating 206,393.78 8,204.85 63,666.07 137,090.46 884,672.69 569.00 27,997.34 - - 1,328,594.19
536299 Print, Binding & Dupl-Reclass - - - - - - - - - -
537000 Relocation Expenses-Employees 558.11 - - - 31,273.18 - - 1,446.12 - 33,277.41
537400 Rentals 396.00 65,321.84 - - 887,839.76 - 2,633.00 6,964.00 - 963,154.60
537410 Rentals-Building 1,113,405.00 149,267.64 24,970.00 432,223.59 1,228,428.08 593,858.26 56,225.00 32,198.00 (711,013.00) 2,919,562.57
537420 Rentals-Cylinders 19,967.15 - 13,502.50 25,709.42 - 41,093.51 6,574.46 20,337.37 - 127,184.41
537430 Rentals-Computer - - - - - - - - - -
537450 Rentals-Computer Software - - - - - - - - - -
537460 Rentals-Duplicating Equipment - 2,866.20 - 136.00 2,599.03 90,869.40 - 11,310.92 - 107,781.55
537462 Rentals-Data Processing Equip 6,050.00 - 6,600.00 6,600.00 - 1,630.94 - - - 20,880.94
537464 Rentals-Dp Equipment-Financing - - - - 1,765.00 - - - - 1,765.00
537470 Rentals-Other 295,618.00 - 50.00 158,041.18 138,702.49 29,216.39 - 428.00 - 622,056.06
537480 Rentals-Equipment-Other 270,574.50 37,007.97 25,113.51 136,767.34 574,966.77 89,277.07 70,888.38 54,289.12 - 1,258,884.66
537490 Rentals-Third Party Leases - - - - - (10,017.54) - - - (10,017.54)
Page 172 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
538200 Subscriptions 252,350.02 138,371.09 140,314.32 239,152.76 159,290.79 214,075.25 155,874.46 141,518.09 - 1,440,946.78
538600 Telecommunications Services 181,592.93 91,910.46 700.00 175,244.15 790,862.36 120,149.20 169,576.80 173,739.67 - 1,703,775.57
538610 Local Service - - 28,780.97 - - - - - - 28,780.97
538620 Linc - - 11,553.02 - - - - - - 11,553.02
538640 Computer Related 143.60 - - - - - - - - 143.60
538650 Beepers - - 1,673.00 - - - - - - 1,673.00
538651 Telecom – Cell Phone & Blackbe - - - - - - - - - -
538652 Telecom – Cable TV - - - - - - - - - -
538660 Data Lines and Circuits 152,073.10 265,851.76 29,283.12 - 180,334.53 75,828.37 3,070.52 - - 706,441.40
538670 Other Communications Services 30,542.25 6,676.05 22,072.77 22,949.03 56,423.10 38,813.72 13,653.14 17,587.81 - 208,717.87
538675 Data Proces Serv-Cont&Non-Cont 975,072.08 256,822.76 117,487.47 942,783.47 1,203,577.43 965,096.66 489,800.30 597,392.81 - 5,548,032.98
538676 Data Processing License Fees - - - - - - - - - -
538677 Purchased Medical Services - - - - - - - - - -
539000 Temporary Agency Employee Serv 912.09 1,179.89 2,886.98 - 1,465,569.57 160,401.25 - - - 1,630,949.78
539180 Empl Lic & Credentialing Fees - - - - - - - - - -
539190 Transcription Service 245,893.24 - - 106,483.11 2,906,388.10 - - - - 3,258,764.45
539200 Typing Services - - - - - 122,930.14 44,825.14 - - 167,755.28
539410 Utilities-Electric 1,439,485.67 17,012.61 338,921.13 663,612.80 1,464,288.22 811,712.59 446,496.77 533,501.79 - 5,715,031.58
539420 Utilities-Gas 142,113.38 - 94,857.23 185,982.56 - 180,906.39 100,284.01 103,916.13 - 808,059.70
539430 Utilities-Water 5,623.00 526.64 9,000.00 90,198.24 6,277.59 29,345.49 53,317.63 16,961.02 - 211,249.61
539440 Utilities-Sewerage - 957.56 - - - 121.87 - - - 1,079.43
539450 Utilities-Sewerage & Water 200,506.32 - 3,405.24 - 423,692.85 52,691.35 - - - 680,295.76
539460 Utilities-Other - - 6,237.48 34,745.40 3,892,105.24 - - - - 3,933,088.12
539999 Transfers Among Funds-Reclass - - - - - - - - - -
561400 Cash Over Or Short (51.00) - (4.55) - (201.15) (36.58) (10.48) - - (303.76)
562000 Depreciation 4,689,600.77 134,532.21 1,217,710.40 2,642,891.86 13,408,014.77 3,950,793.87 1,211,785.13 2,125,236.26 - 29,380,565.27
562305 Other Charges-Personnel - - - - - - - - - -
562315 Other Charges-Operating Serv - - - - - - - - - -
562335 Other Charges-Other 110,025.00 192,825.00 13,232.00 31,828.00 166,552.00 42,127.00 22,410.00 29,823.00 - 608,822.00
563200 Fees To Other Schools - - - - - - - - - -
563500 Interagency Transfers - - - - - - - - - -
563501 IAT-Commodities & Services 285,120.02 30,725.82 66,083.62 149,885.19 398,115.25 1,827,741.79 1,321,811.18 85,710.98 - 4,165,193.85
563505 IAT-Inter Agency Transfers 170,456.00 23,025.00 53,779.00 123,629.00 339,048.00 153,788.00 53,988.00 71,163.00 - 988,876.00
563506 IAT-Advertising - - - - - - - - - -
563507 IAT-Printing - 29,277.66 - - - - - 103,359.64 - 132,637.30
563508 IAT - Data Processing 776,574.44 431,898.04 245,223.85 572,976.22 1,518,495.00 674,318.18 251,023.98 314,965.61 - 4,785,475.32
563510 IAT-Automotive Repairs - - - - - - - - - -
563511 IAT-Other Maintenance 424.70 81,699.56 - 134,662.87 - 155,039.48 75,727.36 - - 447,553.97
563512 IAT-Rentals 1,845.20 399,668.19 - - - - - - - 401,513.39
563513 IAT-Dues & Subscriptions - - - - - - - - - -
563514 IAT-Postage 3,874.65 4,200.00 - - - - - - - 8,074.65
563515 IAT-Telephone & Telegraph - 54,854.89 385.00 24,479.77 - - 55.00 - - 79,774.66
563519 IAT-Laboratory Fees 607,479.68 - - 34.50 - 125,964.00 - 148,171.20 - 881,649.38
Page 173 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
563520 IAT-Admin Indirect Cost 261,583.31 - 24,939.89 184,071.10 435,333.07 219,379.96 59,664.00 100,772.67 - 1,285,744.00
563521 IAT-Miscellaneous 203,447.84 235.40 42,880.60 165,901.71 450,159.22 133,707.50 63,632.54 94,772.09 - 1,154,736.90
563526 IAT-Other Operating Services 88,259.99 72,596.12 52,547.35 63,730.66 169,322.69 75,322.82 28,379.56 35,217.62 - 585,376.81
563530 IAT Hospital Support 4,262,533.72 - 1,024,802.33 2,648,489.69 10,635,209.50 3,138,550.67 1,067,490.56 1,303,809.05 - 24,080,885.52
563800 Licensing Fees - 250.00 1,240.00 4,648.00 - - - 58,293.01 - 64,431.01
563810 Lic Fees-Data Process Software 204,967.64 403,529.35 322,826.51 17,832.57 259,042.91 17,832.56 15,307.02 23,785.25 - 1,265,123.81
564700 Miscellaneous 379,977.59 519,983.28 - - - - - - - 899,960.87
564794 Discounts Earned - - - - - - - - - -
564799 Miscellaneous-Reclassification - (4,645.97) - - - - - - - (4,645.97)
566500 Public Assistance-Education - - - - - - - - - -
566800 Registration Fees-Local Conf - - - - - - - - - -
568320 Tuition-Other - - - - - - - - - -
539999 Transfers Among Funds-Reclass - - - - - - - - - -
Subtotal Operating Services 25,665,657.84 4,083,067.08 6,549,724.49 14,963,134.33 69,088,480.19 22,255,230.10 8,658,257.24 9,933,496.18 (1,317,605.00) 159,879,442.45
HCSD Elimination:
563599 IAT-Reclassify (25,945,462.62) (25,945,462.62)
Total Operating Services 25,665,657.84 4,083,067.08 6,549,724.49 14,963,134.33 69,088,480.19 22,255,230.10 8,658,257.24 9,933,496.18 (27,263,067.62) 133,933,979.83
Supplies:
540100 Tag-Communications Equip - 4,009.00 3,972.75 - 9,626.50 7,027.12 - 1,895.00 - 26,530.37
540103 Taggable-Computer Hardware 99,254.68 57,319.86 21,261.20 11,479.10 46,465.74 136,941.38 118,516.30 13,844.30 - 505,082.56
540106 Taggable-Computer Software - - - - - - - - - -
540109 Taggable-Dental Equipment - - - - - - - - - -
540112 Tag-Scientific Equipment - - - 4,490.00 - - - - - 4,490.00
540115 Tag-Library Materials - - - - - - - - - -
540118 Taggable-Medical Equipment 188,795.29 17,850.00 8,868.08 359,073.87 212,671.15 167,063.87 23,888.78 22,627.82 - 1,000,838.86
540121 Taggable-Office Equipment 21,547.80 4,973.00 10,811.45 18,469.85 12,430.18 24,175.80 1,299.69 39,320.00 - 133,027.77
540124 Taggable-Other Equipment 87,521.76 2,180.00 5,749.10 24,667.00 248,927.18 48,918.98 13,636.85 10,489.80 - 442,090.67
540700 Automobile & Truck Supplies 49,043.14 6,561.24 9,011.91 21,371.72 44,749.05 6,499.47 10,593.24 8,760.34 - 156,590.11
540800 Bldgs, Grounds & Plant Supply 945.31 - 31,593.21 233,912.25 66,272.10 289,700.75 77,807.99 1,503.18 - 701,734.79
541200 Chargeouts-Supplies - - - - - - - - - -
541700 Clothing & Uniforms 20,401.42 - 11,449.70 24,782.26 196,738.75 9,747.27 6,809.36 3,176.60 - 273,105.36
542200 Computer Software 63,571.85 1,785.21 2,207.00 7,520.44 36,623.42 10,607.04 18,529.71 9,847.10 - 150,691.77
542700 Computer Supplies 164,225.84 254,557.82 39,191.35 183,108.86 258,036.28 319,082.29 210,401.28 68,023.32 - 1,496,627.04
542800 Education & Recreation Supply 4,274.63 1,502.98 16,659.83 26,489.82 30,503.64 31,947.76 19,227.01 17,426.08 - 148,031.75
543700 Food Supplies 400,937.93 82,879.55 80,232.14 418,939.54 36,366.12 354,411.59 187,220.54 357,171.08 - 1,918,158.49
543710 Food House Staff - - - - 42,500.00 - - - - 42,500.00
544200 Hospital Drugs 15,979,707.61 - 4,141,103.07 7,095,406.88 22,027,410.48 7,412,734.42 5,594,953.16 3,121,230.23 - 65,372,545.85
544700 Household Supplies 467,748.69 - 114,072.11 369,871.20 1,025,897.71 335,830.86 160,769.22 172,852.54 - 2,647,042.33
545200 Inventory-Resale Or Services - - - - - - - - - -
545220 Inventory-Clinic Supplies - - - - - - - - - -
545240 Inventory-Stores Increase - - - - - - - - - -
Page 174 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
545245 Inventory-Stores Decrease - - - - - - - - - -
545250 Inv-Offc Supp-Book To Phys Adj - - - - - 16,299.74 - - - 16,299.74
545251 Inv-Med Supp-Book To Phys Adj (143,210.60) - (11,166.38) (153,534.21) (717,353.53) (306,467.87) (10,091.31) 19,538.34 - (1,322,285.56)
545252 Inv-Diet Supp-Bk To Phys Adj (31,857.92) - 21,070.00 631.68 - (2,959.91) 22,721.23 - - 9,605.08
545253 Inv-Hsehold Sup-Bk To Phys Adj - - - 5,290.16 (87,008.02) (45,774.04) (7,697.82) - - (135,189.72)
545254 Inv-Pharm Sup-Book To Phys Adj (15,263.89) - 24,087.00 (178,239.37) 494,938.25 (100,928.41) (244,643.73) 83,907.61 - 63,857.46
545255 Inv-Oper Rm Sup -Bk To Phys Ad - - (5,055.00) 84,494.08 (340,310.31) (32,599.51) - - - (293,470.74)
545600 Laundry and Linen Supplies - - 3,330.48 328.00 69,901.45 - - 31,459.63 - 105,019.56
545700 Medical And Dental Supplies 651,967.99 - 47,978.47 2,630,774.75 24,251,037.99 53,471.29 1,105,624.13 - - 28,740,854.62
545710 Dental Supplies - - - - 2,380.87 - - - - 2,380.87
545720 Medical Supplies 12,366,733.66 18,531.68 2,266,187.82 6,714,788.99 15,219,372.05 7,896,068.68 995,254.94 3,857,399.17 - 49,334,336.99
545725 Med Supp Durable Medical Equip 7,636.49 - 800.52 1,214.74 212,760.56 27,901.66 501.75 - - 250,815.72
545730 Medical Supply – Implants - - - - - - - - - -
545731 Medical Supply – Defibrillator - - - - - - - - - -
545732 Medical Supply – Blood and Blo - - - - - - - - - -
545733 Medical Supply – Instruments - - - - - - - - - -
545734 Medical Supply - Laboratory Su - - - - - - - - - -
545735 Medical Supply - Medical Gases - - - - - - - - - -
545736 Medical Supply - Radiologic Dr - - - - - - - - - -
545737 Medical Supply - IV Solutions - - - - - - - - - -
546200 Non-Automotive Equip Supplies - - - 1,950.00 - - - 10,910.16 - 12,860.16
546700 Office Supplies 404,999.60 247,013.91 200,323.99 396,762.18 897,578.13 498,606.51 257,438.38 214,358.80 - 3,117,081.50
547200 Other Supplies 191,816.72 - 10,607.88 4,385.57 763,002.93 357,975.22 11,074.96 3,566.99 - 1,342,430.27
547300 Supplies - Minor Equipment - - - 106,026.68 674,768.14 - - - - 780,794.82
547310 Supplies Minor Equip – Compute - - - - - - - - - -
547320 Supplies Minor Equip – Medical - - - - - - - - - -
547330 Supplies Minor Equip – Other - - - - - - - - - -
547700 Personal Supplies - - - 582.27 - - 707.80 - - 1,290.07
548200 Repair & Maintenance Supply 4,612.73 - 2,205.09 1,612.68 1,267,836.13 1,897.83 2,089.16 11,594.39 - 1,291,848.01
548210 Repair & Maintenance - Auto 1,657.32 - 276.08 490.74 43,099.69 1,293.79 51.92 622.43 - 47,491.97
548220 Repair & Maintenance -Non Auto 288,971.66 - 63,534.69 712,679.93 (27,622.40) 100,226.06 29,295.25 54,771.42 - 1,221,856.61
548230 Repair & Maintenance Sup-Plant 4,672.63 - 67,689.64 161,949.87 617.55 28,621.59 - 910.31 - 264,461.59
548700 Safety Supplies - - 8,364.10 10,623.94 3,628.95 - 2,861.18 9,101.21 - 34,579.38
548799 Safety Supplies-Reclass - - - - - - - - - -
549200 Scientific Supplies 572.88 - - - 4,800.44 - - - - 5,373.32
549999 Transfers Among Funds-Reclass - - - - - - - - - -
562320 Other Charges-Supplies 930.72 - - - 145,817.95 - - - - 146,748.67
563522 IAT-Office Supplies - - - - - - - - - -
Supplies 31,282,215.94 699,164.25 7,196,417.28 19,302,395.47 67,174,465.12 17,648,321.23 8,608,840.97 8,146,307.85 - 160,058,128.11
Professional Services:
551000 Accounting & Auditing Services 143,070.00 20,000.00 - - 286.64 - - - - 163,356.64
553000 Engineering & Architect Serv 43,891.10 - 802.50 6,944.00 43,082.23 247,635.60 9,937.15 27,281.33 - 379,573.91
Page 175 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
553500 Legal Services - 303,923.08 - - - - - 1,836.26 - 305,759.34
554000 Management Consulting Services 75,456.00 187,739.98 947,469.10 - 1,227,500.01 22,600.00 4,456.25 14,000.00 - 2,479,221.34
554500 Medical & Dental Services 5,057,848.77 450,794.31 4,014,766.98 20,923,609.11 29,200,000.49 4,337,573.02 6,158,570.56 3,393,616.52 - 73,536,779.76
555001 Other Professional Serv-Travel - - - - - - - - - -
555000 Other Professional Services 47,465.28 500.00 30,557.04 570.00 4,608,144.12 142,940.33 309,170.00 81,697.88 - 5,221,044.65
559999 Transfers Among Funds-Reclass - - - - - - - - - -
562325 Other Chrges-Professional Serv - - 2,655.00 - 869,961.35 - - 190,619.00 - 1,063,235.35
562326 Other Crges-Prof Serv-Medical - - - - - - - - - -
563518 IAT-Medical Services 19,840,545.79 1,308,270.53 97,227.71 1,255,821.89 56,203,079.17 14,435,279.60 716,082.81 3,937,595.24 - 97,793,902.74
Professional Services 25,208,276.94 2,271,227.90 5,093,478.33 22,186,945.00 92,152,054.01 19,186,028.55 7,198,216.77 7,646,646.23 - 180,942,873.73
Capital Outlay:
570200 Acquisitions-Buildings 765,790.61 - - 99,875.00 220,955.00 124,771.10 - - - 1,211,391.71
570800 Acquisitions-Automotive 108,300.00 - - - 99,252.60 - - - - 207,552.60
571300 Acquis-Equip-Blgs,Grnds,Plnt 201,384.21 - 35,046.00 858,088.17 300,235.26 172,905.96 44,728.17 1,800.00 - 1,614,187.77
571400 Acquis-Data Comm Facility - - - - - - - - - -
571600 Acquis-Communications Equip - 107,250.00 - - - 21,295.23 - - - 128,545.23
571900 Acquisitions-Computer Hardware 223,411.91 288,006.40 86,651.20 137,890.40 532,721.25 211,746.60 144,070.64 253,588.74 - 1,878,087.14
572200 Acquisitions-Computer Software - - 12,550.00 12,995.00 181,172.36 35,833.47 - - - 242,550.83
572500 Acquis-Scientific Equipment - - - - - - - - - -
572800 Acquis-Farm & Heavy Move Equip - - - - - - - - - -
573100 Acquis-Household Equipment 44,395.00 - 32,500.00 7,245.00 - 365,007.56 33,379.59 11,512.20 - 494,039.35
573700 Acquisitions-Medical Equipment 1,664,092.24 106,880.84 91,456.50 3,535,746.52 7,946,462.93 3,620,374.87 1,001,038.14 367,616.71 - 18,333,668.75
574000 Acquisitions-Office Equipment - - 12,927.29 11,750.27 1,047.00 - - - - 25,724.56
574300 Acquisitions-Other Equipment 27,590.00 - - - 407,762.67 93,235.00 - 1,698.30 - 530,285.97
574802 Capitalize-Moveable Equip - - - - - - - - - -
574800 Asset Clearing Account (3,311,993.47) (502,137.24) (271,130.99) (6,087,610.50) (9,887,213.12) (5,419,071.94) (1,223,216.54) (636,215.95) - (27,338,589.75)
574900 Transfers Among Funds - - - - - - - - - -
Capital Outlay (277,029.50) - - (1,424,020.14) (197,604.05) (773,902.15) - 0.00 - (2,672,555.84)
Major Repairs:
575200 Major Repairs-Buildings 25,900.00 - - 78,700.00 29,650.18 379,167.30 - - - 513,417.48
575500 Major Repairs-Land Improvement 251,129.50 - - 57,283.20 - 157,932.14 - - - 466,344.84
576300 Major Rep-Eqip-Blgs,Grnds,Plnt - - - 1,276,858.19 80,508.33 45,694.00 - - - 1,403,060.52
576600 Major Repairs-Communicat Equip - - - 11,178.75 - 191,108.71 - - - 202,287.46
577800 Major Rep-Farm & Hvy Move Eqip - - - - - - - - - -
578700 Major Repairs-Medical Equip - - - - 87,445.54 - - - - 87,445.54
Major Repairs 277,029.50 - - 1,424,020.14 197,604.05 773,902.15 - - - 2,672,555.84
Debt Service:
580500 Debt Service-Principal - - - - - - - - - -
Debt Service - - - - - - - - - -
Page 176 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
TOTAL EXPENSES 166,760,326.81 24,131,936.56 46,527,611.61 109,971,306.13 424,856,057.96 129,631,895.74 49,400,252.62 60,678,336.65 (27,263,067.62) 984,694,656.46
INCOME (LOSS) FROM OPERATIONS (33,474,082.83) 1,977,835.11 (4,860,000.56) (18,146,924.34) (51,602,807.21) (16,707,962.93) (11,966,813.58) (6,307,428.00) (1,364.00) 681,289,439.72
NONOPERATING REVENUES
State Appropriations:
410120 Tobacco Settlement - - - - - - - - - -
460510 State Appropriation 1,105,423.00 - 662,347.00 343,061.00 1,500,000.00 1,802,328.00 1,225,089.00 861,752.00 - 7,500,000.00
461110 State Appr-General - - - 1,258,773.90 - - - - - 1,258,773.90
464265 General Fund Direct 13,604,679.00 - 5,318,693.00 4,294,962.00 49,068,376.00 6,787,131.00 5,895,391.00 3,600,551.00 - 88,569,783.00
State Appropriations 14,710,102.00 - 5,981,040.00 5,896,796.90 50,568,376.00 8,589,459.00 7,120,480.00 4,462,303.00 - 97,328,556.90
Gifts
464270 Gifts Nonrestricted 413,205.22 - 962,387.39 314,296.38 3,700.00 238,064.70 249,298.34 3,700.00 - 2,184,652.03
Gifts 413,205.22 - 962,387.39 314,296.38 3,700.00 238,064.70 249,298.34 3,700.00 - 2,184,652.03
Net Investment Income (Loss)
464280 Interest/Dividends Income 3,871.83 1,425,358.21 9.04 860.24 (10,737.70) 124.23 867.39 674,328.78 (636,289.00) 1,458,393.02
464285 Gain/Loss Investments - - - - 8,529,637.23 - - - - 8,529,637.23
464510 Investment Income - - - - 257,787.94 - - - - 257,787.94
465510 Endowment Income-Dedicated - - - - - - - - - -
Net Inventment Income (Loss) 3,871.83 1,425,358.21 9.04 860.24 8,776,687.47 124.23 867.39 674,328.78 (636,289.00) 10,245,818.19
Interest Expense
537491 Rentals-Third Party Leases-Int (74,441.42) - (84,270.76) (73,293.88) (122,161.18) (314,279.73) (29,871.30) (108,249.86) - (806,568.13)
581000 Debt Service-Interest (31,162.00) - - - (554,800.00) - - (740,997.00) - (1,326,959.00)
581200 Amortization/Borrowing Expense (28,111.00) - - - 67,736.97 - - (638,571.00) 637,653.00 38,707.97
581500 Reserve Requirements - - - - 45,811.94 - - - - 45,811.94
Interest Expense (133,714.42) - (84,270.76) (73,293.88) (563,412.27) (314,279.73) (29,871.30) (1,487,817.86) 637,653.00 (2,049,007.22)
Transfers In(Out):
461280 Interagency Receipt Of Funds - - - - - - - - - -
461530 Intrafund Transfer - - - - - - - - - -
469510 Transfer Among Funds (8,501,657.59) 7,917,645.86 959,904.42 6,052,677.25 (25,889,497.84) 9,675,268.90 5,661,694.93 4,291,068.07 - 167,104.00
495100 Transfers Among Funds (573,127.06) 31,678,775.65 (7,398,571.55) (6,759,096.29) (7,023,961.37) (8,448,194.98) (1,508,268.06) 32,443.66 - 0.00
495110 Transfers From Unr Funds - (67,620.81) - - - - - - - (67,620.81)
495111 Transfers From Restricted Fund - - - - - - - - - -
491903 FEMA Disaster Recovery 570,683.00 248,098.47 12,258.00 70,645.87 5,683,088.37 - 25,060.83 51,545.70 - 6,661,380.24
495120 Transfers from ORM - - 2,282.00 37,820.44 80,298.56 4,549.54 - - - 124,950.54
563601 Transfers-Cash - - - - - - - - - -
563614 Transfers-Goods & Services (5,194.04) (32,508.00) - 232,646.37 (211,766.96) - - 16,822.63 - 0.00
563618 Transfers-Goods & Serv To/From - - - - - - - - - -
Page 177 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: AFRRLALL
All HCSD Business Units Period Ending June 30, 2009 Run: September 22, 2009 at 11:05
ACCOUNT ACCOUNT TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL TOTAL Eliminations ALL GRAND
NUMBER DESCRIPTION EKLMC HCSDA LAKMC LJCMC MCLNO UMCLA WOMMC WSTMC TOTAL
563627 Transfers To DHH - - - - - - - - - -
569999 Transfers Among Funds-Reclass - - - - - - - - - -
599100 Beginning Balance - - - - - - - - - -
Transfers In(Out) (8,509,295.69) 39,744,391.17 (6,424,127.13) (365,306.36) (27,361,839.24) 1,231,623.46 4,178,487.70 4,391,880.06 - 6,885,813.97
Gain/Loss on Property
464290 Gain/Loss Property - - - - - - - - - -
562040 Losses On Dispos-Capital Asset (156,107.97) - (17,096.52) (1,113,034.08) (165,033.70) (25,650.55) (12,057.43) (5,043.98) - (1,494,024.23)
Gain/Loss on Property (156,107.97) - (17,096.52) (1,113,034.08) (165,033.70) (25,650.55) (12,057.43) (5,043.98) - (1,494,024.23)
Other NonOperating Revenues (Expenses)
464295 Nonoperating Rev/Exp Other - - - - - - - - - -
Other NonOperating Revenues (Expenses) - - - - - - - - - -
Capital Appropriations
405100 State Facility Plan Appropr - - - - - - - - - -
405110 State Facility Plan-Cap Appr 8,589,270.06 - 100,347.58 249,363.76 29,214,297.66 - 370,979.48 - - 38,524,258.54
460520 Transfer Fr Facility Planning - 9,885.00 - - - - - - - 9,885.00
563629 Transfers To Facility Planning (1,705,000.00) - - - (140,000.00) - - - - (1,845,000.00)
Capital Appropriations 6,884,270.06 9,885.00 100,347.58 249,363.76 29,074,297.66 - 370,979.48 - - 36,689,143.54
Extraordinary Items
464291 Extraordinary Loss-Impd Bldg - - - - - - - - - -
464292 Extraordinary Loss-Impd Equip - - - - - - - - - -
Extraordinary Items - - - - - - - - - -
INCREASE (DECREASE) IN NET (20,261,751.80) 43,157,469.49 (4,341,710.96) (13,237,241.38) 8,729,968.71 (6,988,621.82) (88,629.40) 1,731,922.00 - 831,080,392.90
Page 178 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
Cash and Cash Equivalents:
110201 Claim On Cash-HCSD - - - - - - - - - - - - - - -
110202 Regions Bank-General-HCSD - - - - - - - - - - - - - - -
110203 Regions Bank-Payroll-HCSD - - - - - - - - - - - - - - -
110205 Cash-StateTreasury-UCC - - - - - - - - - - - - - - -
110207 Chase Operating - HCSD 2,872,267.96 (15,974,479.55) (13,102,211.59) 16,460,468.09 - 16,460,468.09 160,065.09 (84,239.98) 75,825.11 - 1,144,288.11 1,144,288.11 - - 4,578,369.72
110208 Chase Payroll - HCSD (1,704,580.92) 3,922,448.68 2,217,867.76 - - - - - - - - - - - 2,217,867.76
110209 Chase Payroll Payables - HCSD 112,016.56 937,733.31 1,049,749.87 - - - - - - - - - - - 1,049,749.87
110210 Cash-Patient Refunds - - - - - - - - - - - - - - -
110500 Cash On Hand - - - - - - - 639,250.00 639,250.00 - - - - - 639,250.00
111201 Petty Cash - HCSD 6,000.00 - 6,000.00 - - - - - - - - - - - 6,000.00
Cash and Cash Equivalents 1,285,703.60 (11,114,297.56) (9,828,593.96) 16,460,468.09 - 16,460,468.09 160,065.09 555,010.02 715,075.11 - 1,144,288.11 1,144,288.11 - - 8,491,237.35
Investments:
112300 Other Investments - - - - - - - - - - - - - - -
112650 Trust Funds - - - - - - - - - - - - - - -
112651 Trust- - - - - - - - - - - - - - - -
Investments - - - - - - - - - - - - - - -
Patient Accounts Receivable:
113590 A/R-Physicians Clearing - - - - - - - - - - - - - - -
113601 A/R-Active A/R - 18,461,964.84 18,461,964.84 - - - - - - - - - - - 18,461,964.84
113605 A/R-Active A/R-Home Health - - - - - - - - - - - - - - -
113610 A/R-Active A/R Hospice - - - - - - - - - - - - - - -
113615 A/R-Patient Payment Clearing - (88,098.44) (88,098.44) - - - - - - - - - - - (88,098.44)
113618 A/R Patient Refund Clearing - - - - - - - - - - - - - - -
113620 A/R-Reclass Act Ar/Write Off - - - - - - - - - - - - - - -
113625 A/R-Reclass Patient Ar-Other - 71,653,133.47 71,653,133.47 - - - - - - - - - - - 71,653,133.47
113641 A/R-HCSD - - - - - - - - - - - - - - -
113630 A/R-Patient Ar-Bad Debt Recov - - - - - - - - - - - - - - -
Patient Accounts Receivable - 90,026,999.87 90,026,999.87 - - - - - - - - - - - 90,026,999.87
113701 Bad Debt Allowance - (77,570,880.78) (77,570,880.78) - - - - - - - - - - - (77,570,880.78)
Allowance for Contractual Adjustments:
113712 Contract Allow-Ip Medicare - (112,182.68) (112,182.68) - - - - - - - - - - - (112,182.68)
113714 Contract Allow-Ip Medicaid - 1,448,678.02 1,448,678.02 - - - - - - - - - - - 1,448,678.02
113716 Contract Allow-Ip Commercial - (505,209.92) (505,209.92) - - - - - - - - - - - (505,209.92)
113718 Contract Allow-Ip Indigent - (3,879,481.41) (3,879,481.41) - - - - - - - - - - - (3,879,481.41)
113722 Contract Allow-Ip Phys Prof Fe - - - - - - - - - - - - - - -
113724 Contract Allow-Op Medicare - (719,592.86) (719,592.86) - - - - - - - - - - - (719,592.86)
113726 Contract Allow-Op Medicaid - (511,416.81) (511,416.81) - - - - - - - - - - - (511,416.81)
113728 Contract Allow-Op Commercial - (543,941.56) (543,941.56) - - - - - - - - - - - (543,941.56)
113730 Contract Allow-Op Indigent - (585,119.08) (585,119.08) - - - - - - - - - - - (585,119.08)
Allowance for Contractual Adjustments - (5,408,266.30) (5,408,266.30) - - - - - - - - - - - (5,408,266.30)
Net Patient Receivables - 7,047,852.79 7,047,852.79 - - - - - - - - - - - 7,047,852.79
Estimated Settlement from Third Parties:
113750 Est Settlements Fr Third Parti - - - - - - - - - - - - - - -
113763 Medicare Cost Report Fy1995 - - - - - - - - - - - - - - -
113764 Medicare Cost Report Fy1996 - - - - - - - - - - - - - - -
113765 Medicare Cost Report Fy1997 - - - - - - - - - - - - - - -
113766 Medicare Cost Report Fy1998 - - - - - - - - - - - - - - -
113767 Medicare Cost Report Fy1999 - - - - - - - - - - - - - - -
113768 Medicare Cost Report Fy2000 - - - - - - - - - - - - - - -
113769 Medicare Cost Report FY2001 - - - - - - - - - - - - - - -
113770 Medicare Cost Report FY2002 - - - - - - - - - - - - - - -
113771 Medicare Cost Report FY2003 - - - - - - - - - - - - - - -
113740 Medicare-FY 2004 - - - - - - - - - - - - - - -
113741 Medicare C/R - FY 2005 - - - - - - - - - - - - - - -
113742 Medicare C/R - FY2006 - - - - - - - - - - - - - - -
113743 Medicare C/R - FY 2007 - - - - - - - - - - - - - - -
113744 Medicare C/R FY 2008 - - - - - - - - - - - - - - -
113738 Medicare C/R Receivable - 622,796.00 622,796.00 - - - - - - - - - - - 622,796.00
113791 Medicaid Cost Report Fy1993 - - - - - - - - - - - - - - -
113793 Medicaid Cost Report Fy1995 - - - - - - - - - - - - - - -
Page 179 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
113794 Medicaid Cost Report Fy1996 - - - - - - - - - - - - - - -
113795 Medicaid Cost Report Fy1997 - - - - - - - - - - - - - - -
113796 Medicaid Cost Report Fy1998 - - - - - - - - - - - - - - -
113797 Medicaid Cost Report Fy1999 - - - - - - - - - - - - - - -
113798 Medicaid Cost Report Fy2000 - - - - - - - - - - - - - - -
113799 Medicaid Cost Report FY2001 - - - - - - - - - - - - - - -
113778 Medicaid Cost Report FY2002 - - - - - - - - - - - - - - -
113779 Medicaid Cost Report FY2003 - - - - - - - - - - - - - - -
113745 Medicaid-FY2004 - - - - - - - - - - - - - - -
113746 Medicaid C/R - FY 2005 - - - - - - - - - - - - - - -
113747 Medicaid C/R - FY2006 - - - - - - - - - - - - - - -
113748 Medicaid C/R-FY 2007 - - - - - - - - - - - - - - -
113749 Medicaid C/R FY 2008 - - - - - - - - - - - - - - -
113739 Medicaid C/R Receivable - 19,533,317.00 19,533,317.00 - - - - - - - - - - - 19,533,317.00
Estimated Settlement from Third Parties - 20,156,113.00 20,156,113.00 - - - - - - - - - - - 20,156,113.00
-
Other Receivables: -
113300 A/R-Sponsored Programs - - - - - - - 84,239.98 84,239.98 - - - - - 84,239.98
113330 A/R-Federal Sponsored Programs - - - - - - - - - - - - - - -
113401 A/R-Year End - 10,951,362.46 10,951,362.46 - - - - 7,753.00 7,753.00 - - - - - 10,959,115.46
113680 Over/Under Disaster Recovery - - - - - - - - - (24,713.76) - (24,713.76) - - (24,713.76)
113800 A/R-Miscellaneous - 797,068.94 797,068.94 - - - - - - - - - - - 797,068.94
113806 A/R Retiree Definity 388.80 - 388.80 - - - - - - - - - - - 388.80
113830 A/R004-Miscellaneous Refund-P/ 7,863.54 (1,513.47) 6,350.07 - - - - - - - - - - - 6,350.07
113835 A/R006-A/R Overpay-P/R (14,236.66) 500.00 (13,736.66) - - - - - - - - - - - (13,736.66)
113840 A/R005-Accounts Receivable-P/R (976.00) 250.00 (726.00) - - - - - - - - - - - (726.00)
113905 Miscellaneous Receivables - - - - - - - - - - - - - - -
113906 Dispro Receivable - 3,779,124.00 3,779,124.00 - - - - - - - - - - - 3,779,124.00
115201 Due From Private Foundations - 46,623.00 46,623.00 - - - - - - - - - - (46,623.00) -
113901 Current Year Medicaid Dispro - 19,482,613.00 19,482,613.00 - - - - - - - - - - - 19,482,613.00
113951 Allow For Other Accts Rcvble - (19,482,613.00) (19,482,613.00) - - - - - - - - - - - (19,482,613.00)
113357 A/R-Aff Hosp-Bogalu - - - - - - - - - - - - - - -
113900 Other Receivables - - - - - - - - - - - - - - -
114001 Notes Recevable - - - - - - - - - - - - - - -
114003 Notes Receivable - Non Current - - - - - - - - - - - - - - -
225001 Deferred Revenues - - - - - - - - - - - - - - -
Other Receivables (6,960.32) 15,573,414.93 15,566,454.61 - - - - 91,992.98 91,992.98 (24,713.76) - (24,713.76) - (46,623.00) 15,587,110.83
Due from Treasury
115001 Due From State - - - - - - - - - - - - - - -
115010 Due From State - 1,105,423.00 1,105,423.00 - - - - - - - - - - - 1,105,423.00
115020 Due From General Fund - - - - - - - - - - - - - - -
Due from Treasury - 1,105,423.00 1,105,423.00 - - - - - - - - - - - 1,105,423.00
Due from Other Campuses and Affilates:
115015 Due from LSU System - - - - - - - - - - - - - - -
115401 Due From Other Campuses - - - - - - - - - - - - - - -
115420 Due From LSUHSC-New Orleans - 211,562.91 211,562.91 - - - - - - - - - - - 211,562.91
115499 Due Fr Oth Bu-Interunit Recv - - - - - - - - - - - - - - -
115011 Due From State - GOHSEP - - - - - - - - - - - - - - -
115030 Due From Facility Planning - - - - - - - - - - - - - - -
115040 Due from DHH - - - - - - - - - - - - - - -
115600 Due From Other Funds - - - - - - - - - - - - - - -
115601 Due From Other Funds 416,739.27 (416,739.27) - - - - - - - - - - - - -
115610 Due From Other Funds 2,500,000.00 (2,500,000.00) - - - - - - - - - - - - -
Due from Other Campuses and Affilates 2,916,739.27 (2,705,176.36) 211,562.91 - - - - - - - - - - - 211,562.91
HCSD Elimination
113591 A/R-Revenue Clearing 0 0 0 0 0 0 0 0 - - -
Total Other Revenue from Operations 2,916,739.27 (2,705,176.36) 211,562.91 - - - - - - - - - - - 211,562.91
Inventories:
115498 Due From - IntraUnit Inventory - - - - - - - - - - - - - - -
117025 Inv-Pharmacy - 1,239,480.34 1,239,480.34 - - - - - - - - - - - 1,239,480.34
117030 Inv-Dietary - 70,649.30 70,649.30 - - - - - - - - - - - 70,649.30
117035 Inv-Warehouse 454,856.86 - 454,856.86 - - - - - - - - - - - 454,856.86
117040 Inv-Medical-Central Supply - 217,214.70 217,214.70 - - - - - - - - - - - 217,214.70
Page 180 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
117041 Inv-Medical-Central Supply 2 - 12,387.12 12,387.12 - - - - - - - - - - - 12,387.12
117045 Inv-Operating Room - - - - - - - - - - - - - - -
117265 Inv-Housekeeping - - - - - - - - - - - - - - -
117270 Inv-Office - - - - - - - - - - - - - - -
117275 Inv-Engineering - - - - - - - - - - - - - - -
117490 Inv-Return Clearing - - - - - - - - - - - - - - -
117495 Inv-Adjustment Clearing - - - - - - - - - - - - - - -
117498 Inventory - IBU Clearing - - - - - - - - - - - - - - -
Inventories 454,856.86 1,539,731.46 1,994,588.32 - - - - - - - - - - - 1,994,588.32
Prepaid Assets:
116030 Prepaid Expense-Rent - - - - - - - - - - - - - - -
116040 Prepaid Expense-Postage - 19,621.08 19,621.08 - - - - - - - - - - - 19,621.08
116050 Prepaid Expense-Other - - - - - - - - - - - - - - -
116500 Deferred Charges - - - - - - - - - - - - - - -
Prepaid Assets: - 19,621.08 19,621.08 - - - - - - - - - - - 19,621.08
Property, Plant, and Equipment:
118010 Land Acquisition - - - - - - - 370,000.00 370,000.00 - - - 6,735,766.00 - 7,105,766.00
118020 Land Improvements - - - - - - - - - - - - 2,385,018.80 - 2,385,018.80
118201 Buildings - 1.00 1.00 - - - - 3,085,936.00 3,085,936.00 - - - 20,142,798.68 - 23,228,735.68
118205 Building Additions - - - - - - - - - - - - - - -
118206 Building Additions-CIP - - - - - - - - - - - - 14,300,929.16 - 14,300,929.16
118401 Equipment - - - - - - - 283,462.00 283,462.00 - - - 36,482,826.20 - 36,766,288.20
118405 Equipment Additions - - - - - - - - - - - - - - -
118605 Library Books Additions - - - - - - - - - - - - - - -
118705 Leasehold Improvements-Add - - - - - - - - - - - - - - -
118810 Assets Under Capital Leases - - - - - - - - - - - - - - -
Property, Plant, and Equipment - 1.00 1.00 - - - - 3,739,398.00 3,739,398.00 - - - 80,047,338.84 - 83,786,737.84
Accumulated Depreciation: -
118030 Land Improve Accum Deprec - - - - - - - - - - - - (628,794.28) - (628,794.28)
118210 Building Accum Depreciation - - - - - - - (399,007.00) (399,007.00) - - - (6,711,692.67) - (7,110,699.67)
118410 Equipment Accum Depreciation - - - - - - - (256,563.00) (256,563.00) - - - (20,280,144.61) - (20,536,707.61)
118610 Library Books Accum Deprec - - - - - - - - - - - - - - -
118710 Leasehold Improv-Accum Depr - - - - - - - - - - - - - - -
118815 Assets Under Cap Lease Acc Dep - - - - - - - - - - - - - - -
Accumulated Depreciation - - - - - - - (655,570.00) (655,570.00) - - - (27,620,631.56) - (28,276,201.56)
Net Property, Plant, and Equipment - 1.00 1.00 - - - - 3,083,828.00 3,083,828.00 - - - 52,426,707.28 - 55,510,536.28
Other Assets:
112811 Undistributed Interest Inc - - - - - - - - - - - - - - -
116520 Def Crgs-Unamortized Borrowing - - - - - - - 47,331.00 47,331.00 - - - - - 47,331.00
117505 Other Assets - - - - - - - - - - - - - - -
221581 Undistributed Interest - - - - - - - - - - - - - - -
Other Assets - - - - - - - 47,331.00 47,331.00 - - - - - 47,331.00
TOTAL ASSETS 4,650,339.41 31,622,683.34 36,273,022.75 16,460,468.09 - 16,460,468.09 160,065.09 3,778,162.00 3,938,227.09 (24,713.76) 1,144,288.11 1,119,574.35 52,426,707.28 (46,623.00) 110,171,376.56
LIABILITIES
Accounts Payable:
221005 A/P-Vendor 4,779,071.97 (2,660,337.97) 2,118,734.00 19,255.09 - 19,255.09 1,003.40 16,632.00 17,635.40 - - - - - 2,155,624.49
Accounts Payable 4,779,071.97 (2,660,337.97) 2,118,734.00 19,255.09 - 19,255.09 1,003.40 16,632.00 17,635.40 - - - - - 2,155,624.49
Amounts Held in Custody of Others
222766 Employee Relief Fund MCL - - - - - - - - - - - - - - -
224010 Deposits-Miscellaneous - - - - - - - - - - - - - - -
Amounts Held in Custody of Others - - - - - - - - - - - - - - -
Payroll Payable:
222001 Payroll Payables - - - - - - - - - - - - - - -
222006 Ann004-Equitable Annuity - - - - - - - - - - - - - - -
222012 Ann010-Metropolitan Annuity 15.67 - 15.67 - - - - - - - - - - - 15.67
222013 Ann011-Diversified Investments - - - - - - - - - - - - - - -
222015 Ann013-N Y Life Annuity (399.00) - (399.00) - - - - - - - - - - - (399.00)
222016 Ann014-Fidelity Annuity - - - - - - - - - - - - - - -
222017 Ann015-Aetna Annuity 486.95 - 486.95 - - - - - - - - - - - 486.95
222021 Ann019-S W Life Annuity - - - - - - - - - - - - - - -
Page 181 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
222022 Ann020-Valic Annuity 837.45 - 837.45 - - - - - - - - - - - 837.45
222023 Ann021-Tiaa-Cref Annuity - - - - - - - - - - - - - - -
222041 Ann039-American Extress Tsa (615.00) - (615.00) - - - - - - - - - - - (615.00)
222046 ANN046-EX-ING 403b 901.94 - 901.94 - - - - - - - - - - - 901.94
222150 E110-Cna 110000 Empl Ad&D (322.12) - (322.12) - - - - - - - - - - - (322.12)
222151 E165-Cna 165000 Empl Ad&D 25.65 - 25.65 - - - - - - - - - - - 25.65
222152 E220-Cna 220000 Empl Ad&D 59.43 - 59.43 - - - - - - - - - - - 59.43
222153 E27-Cna 27500 Empl Ad&D 18.02 - 18.02 - - - - - - - - - - - 18.02
222154 E275-Cna 275000 84.25 - 84.25 - - - - - - - - - - - 84.25
222155 E300-Cna 300000 161.93 - 161.93 - - - - - - - - - - - 161.93
222156 E55-Cna 55000 22.16 - 22.16 - - - - - - - - - - - 22.16
222157 E82-Cna 82500 8.35 - 8.35 - - - - - - - - - - - 8.35
222158 F110-Cna 110000 126.06 - 126.06 - - - - - - - - - - - 126.06
222159 F165-Cna 165000 Family Ad&D 105.49 - 105.49 - - - - - - - - - - - 105.49
222160 F220-Cna 220000 Family Ad&D 58.31 - 58.31 - - - - - - - - - - - 58.31
222161 F27-Cna 27500 Family Ad&D 14.79 - 14.79 - - - - - - - - - - - 14.79
222162 F275-Cna 275000 Family Ad&D 63.23 - 63.23 - - - - - - - - - - - 63.23
222163 F300-Cna 300000 Family Ad&D 275.97 - 275.97 - - - - - - - - - - - 275.97
222164 F55-Cna 55000 Family Ad&D 24.61 3.00 27.61 - - - - - - - - - - - 27.61
222165 F82-Cna 82500 Family Ad&D 33.41 - 33.41 - - - - - - - - - - - 33.41
222202 Fsa001-Health Care Acct - - - - - - - - - - - - - - -
222203 Fsa002-Flex Plan Admin Fee - - - - - - - - - - - - - - -
222204 Fsa003-Flex Save Dept Care Hsp - - - - - - - - - - - - - - -
222205 FLX011-FSA Health Care Account (8,577.42) - (8,577.42) - - - - - - - - - - - (8,577.42)
222206 FLX012-FSA Child Care Account 16,018.05 - 16,018.05 - - - - - - - - - - - 16,018.05
222207 FLX013-FSA Plan Admin Fee 36.92 - 36.92 - - - - - - - - - - - 36.92
222241 P/P-174 Dhh Res - - - - - - - - - - - - - - -
222401 Denp02-Paid Dental Bftax (177.06) 177.06 - - - - - - - - - - - - -
222402 Denn03-Dent Louisiana Aftax 3.00 - 3.00 - - - - - - - - - - - 3.00
222403 Denp03-Paid Dental Aftax (42.01) 42.01 - - - - - - - - - - - - -
222404 Denn02-Dent Louisiana Bftax - - - - - - - - - - - - - - -
222405 Denp04-Ameritus Dental Bfax 3,464.44 - 3,464.44 - - - - - - - - - - - 3,464.44
222406 Denn04-Ameritus Dental Aftax 10,976.96 - 10,976.96 - - - - - - - - - - - 10,976.96
222415 Hltxxx-State Group - - - - - - - - - - - - - - -
222417 Hltxxx-Ochsner Health Plan 112,820.77 55,243.28 168,064.05 - - - - - - - - - - - 168,064.05
222421 Hltn00-State Group/Ppo Aftax (12,160.34) 18,813.06 6,652.72 - - - - - - - - - - - 6,652.72
222422 Hltxxx-State Group/Epo (87,869.16) 87,869.16 - - - - - - - - - - - - -
222423 Hltxxx-Ochsner N.O. 1,365.69 231.84 1,597.53 - - - - - - - - - - - 1,597.53
222425 Hltxxx-Gulf South Hlth Plan (5,579.54) 5,579.54 - - - - - - - - - - - - -
222428 Hltxxx-Vantage Health Plan - - - - - - - - - - - - - - -
222432 HltXXX-Ochsner Hammond (1,255.67) 955.26 (300.41) - - - - - - - - - - - (300.41)
222434 HLTN35-AMCARE Laf/Alex - - - - - - - - - - - - - - -
222435 HLTN36-AMCARE Hou/Thib - - - - - - - - - - - - - - -
222436 HLTN82/HLTP82-EPO Best Care 1,132.44 - 1,132.44 - - - - - - - - - - - 1,132.44
222437 HLTN81/HLTP81-EPO Blue Cross - - - - - - - - - - - - - - -
222438 HLTN83/HLTP83-Definity Hlt Op1 177,976.82 (3,230.36) 174,746.46 - - - - - - - - - - - 174,746.46
222439 HLTN84/HLTP84-Definity Hlt OP2 70,003.98 (401.94) 69,602.04 - - - - - - - - - - - 69,602.04
222440 HLTN85/HLTP85-OCHSNER SVPT - - - - - - - - - - - - - - -
222441 HLTPMC-MCO FARA AFTER TAX 32.83 - 32.83 - - - - - - - - - - - 32.83
222442 HLTNHT-OCHSNER HT AFTER TAX - - - - - - - - - - - - - - -
222443 HLTNLF-OCHSNER LF BEFORE TAX 306.49 - 306.49 - - - - - - - - - - - 306.49
222444 HLTNLC-OCHSNER LS AFTER TAX - - - - - - - - - - - - - - -
222445 HLTNAC-OCHSNER ALC AFTER TAX - - - - - - - - - - - - - - -
222446 HLTPPU-EPO UNITED HC BEFORE TX 66,600.55 - 66,600.55 - - - - - - - - - - - 66,600.55
222447 Definity Retiree Liability - - - - - - - - - - - - - - -
222448 HLTN01- ASI Tri-Care - - - - - - - - - - - - - - -
222449 LSU First Collections 1,816.02 - 1,816.02 - - - - - - - - - - - 1,816.02
222450 Lifp00-Group Life Ins Bftax (25.99) 119.60 93.61 - - - - - - - - - - - 93.61
222452 Misn23-Unum Supp Life Aftax - - - - - - - - - - - - - - -
222454 Lif006-Basic Depen Life Low (9.20) 11.70 2.50 - - - - - - - - - - - 2.50
222455 Lifn00-Group Life Ins (103.06) 151.80 48.74 - - - - - - - - - - - 48.74
222456 Lifxxx-Group Supplement Life (2,746.29) 5,538.40 2,792.11 - - - - - - - - - - - 2,792.11
222458 Lifn07-Group Supp Dept Life Hi (154.42) 200.70 46.28 - - - - - - - - - - - 46.28
222459 Lifn08-Group Supp Dept Life Lo (35.64) 46.80 11.16 - - - - - - - - - - - 11.16
222460 Group Life-Retiree - - - - - - - - - - - - - - -
222463 LIFN05-Basic Dependent Life-HI (17.35) 23.40 6.05 - - - - - - - - - - - 6.05
222470 LSU System Asset Protection Pl 240.12 - 240.12 - - - - - - - - - - - 240.12
222475 Ltbe3-Lng Trm Basic Ee 3 - - - - - - - - - - - - - - -
Page 182 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
222476 Ltbe6-Long Term Basic EE 6 - - - - - - - - - - - - - - -
222477 Ltbie3-Lng Trm Basic/Infl Ee 3 - - - - - - - - - - - - - - -
222478 Ltbie6-Lng Trm Basic/Infl Ee 6 - - - - - - - - - - - - - - -
222479 Ltbis3-Lng Trm Basic/Infl Sp 3 - - - - - - - - - - - - - - -
222480 Ltbis6-Lng Trm Basic/Infl Sp 6 - - - - - - - - - - - - - - -
222482 Ltbs6-Long Term Basic SP 6 - - - - - - - - - - - - - - -
222483 Ltd001-Long Term 66 (100.84) 100.84 - - - - - - - - - - - - -
222484 Ltd002-Long Term 60 - - - - - - - - - - - - - - -
222486 Lttce3-Lng Trm Total Care Ee 3 17.10 - 17.10 - - - - - - - - - - - 17.10
222487 Lttce6-Lng Trm Total Care Ee 6 79.01 - 79.01 - - - - - - - - - - - 79.01
222488 Lttcs3-Lng Trm Total Care Sp 3 - - - - - - - - - - - - - - -
222489 Lttcs6-Lng Trm Total Care Sp 6 - - - - - - - - - - - - - - -
222490 Lttie3-Lng Trm Tot Cre/Infl E3 - - - - - - - - - - - - - - -
222491 Lttie6-Lng Trm Tot Cre/Infl E6 - - - - - - - - - - - - - - -
222492 Lttis3-Lng Trm Tot Cre/Infl S3 - - - - - - - - - - - - - - -
222493 Lttis6-Lng Trm Tot Cre/Infl S6 - - - - - - - - - - - - - - -
222494 CNA 60-Long Term Disability-60 2,710.88 - 2,710.88 - - - - - - - - - - - 2,710.88
222495 CNA 66-Long Term Disability-66 115.02 - 115.02 - - - - - - - - - - - 115.02
222496 CCxxxx LSU Critcal Care (37.01) - (37.01) - - - - - - - - - - - (37.01)
222518 CAMPRO_Cambridge Plan-Pro 5.55 - 5.55 - - - - - - - - - - - 5.55
222520 Exercise Room-LSUSH - (19.50) (19.50) - - - - - - - - - - - (19.50)
222521 Misn-Life Investors Aftax (41.40) 41.40 - - - - - - - - - - - - -
222522 MISX82-Starmount Life Atax (259.55) 302.00 42.45 - - - - - - - - - - - 42.45
222523 MISN83-Provident Life 205.24 - 205.24 - - - - - - - - - - - 205.24
222525 Misn19-Protective Life Can 155.04 49.26 204.30 - - - - - - - - - - - 204.30
222526 Misn20-American Family Life 13.12 233.08 246.20 - - - - - - - - - - - 246.20
222527 Misn21-American Public Cancer - - - - - - - - - - - - - - -
222530 Misn26-Professional Ins. Corp. - 77.00 77.00 - - - - - - - - - - - 77.00
222531 Misn27-American Puplic Icu - - - - - - - - - - - - - - -
222532 Misn28-Denta Care 1 (391.00) 781.80 390.80 - - - - - - - - - - - 390.80
222533 Misn29-Denta Care 2 (26.42) 125.00 98.58 - - - - - - - - - - - 98.58
222534 Misn30-American Heritage Cn - - - - - - - - - - - - - - -
222535 Misn31-American Income Life (63.30) 87.80 24.50 - - - - - - - - - - - 24.50
222536 Misn32-American Income Can (36.87) 3.62 (33.25) - - - - - - - - - - - (33.25)
222537 Misn33-American Income Hlth (12.23) 20.98 8.75 - - - - - - - - - - - 8.75
222538 Misn34-Conseco Health-Cancer (7.20) 7.20 - - - - - - - - - - - - -
222539 Misn35-Conseco Health-Icu (50.84) 95.80 44.96 - - - - - - - - - - - 44.96
222540 Misn36-Conseco Health-Heart (38.66) 38.66 - - - - - - - - - - - - -
222541 Misn37-Conceco Hlth-Cr Cv (33.70) 33.70 - - - - - - - - - - - - -
222542 Misn38-Conseco Health-Acdt 16.31 - 16.31 - - - - - - - - - - - 16.31
222543 Misn39-Conseco Health-Acdt Cv (27.96) 130.42 102.46 - - - - - - - - - - - 102.46
222544 Misn40-Conseco Health-Can Cv (408.24) 327.46 (80.78) - - - - - - - - - - - (80.78)
222545 Misn41-Conseco Health-Hosp In - - - - - - - - - - - - - - -
222546 Misn42-Conseco Health-Life (10.60) 10.60 - - - - - - - - - - - - -
222547 Misn43-Protective Life (1,479.13) 1,767.04 287.91 - - - - - - - - - - - 287.91
222549 Misn45-Amer Family Life Cancer (9.90) 38.86 28.96 - - - - - - - - - - - 28.96
222550 Misn46-Amer Family Life Icu - 8.00 8.00 - - - - - - - - - - - 8.00
222551 Misn47-Amer Family Life Hsp I - - - - - - - - - - - - - - -
222552 Misn48-Amer Family Life Acdt 42.98 85.64 128.62 - - - - - - - - - - - 128.62
222554 Misn50-Colonial Life Can (46.82) 112.92 66.10 - - - - - - - - - - - 66.10
222555 Misn51-Colonial Life Hosp 55.00 - 55.00 - - - - - - - - - - - 55.00
222556 Misn52-Colonial Life Acdt 57.04 1,066.64 1,123.68 - - - - - - - - - - - 1,123.68
222557 Misn53-Colonial Life Icu 7.50 - 7.50 - - - - - - - - - - - 7.50
222558 Misn54-Colonial Life Etc (1,265.59) 563.70 (701.89) - - - - - - - - - - - (701.89)
222559 Misn55-Life Invest-Icu (325.82) 10.80 (315.02) - - - - - - - - - - - (315.02)
222560 Misn56-Life Invest-Acdt 132.66 13.00 145.66 - - - - - - - - - - - 145.66
222561 Misn57-Life Invest-Acdt Cv 4.29 24.00 28.29 - - - - - - - - - - - 28.29
222562 Misn58-Life Invest-Heart Cr 32.09 11.60 43.69 - - - - - - - - - - - 43.69
222564 Misn60-Life Invest-Cancer Cv 100.58 190.76 291.34 - - - - - - - - - - - 291.34
222565 Misn61-Life Invest-Icu Cv (12.60) 12.60 - - - - - - - - - - - - -
222566 Misn62-Life Invest-Life (30.32) 30.32 - - - - - - - - - - - - -
222567 Misn63-Professional Ins-Acdt (242.16) 280.96 38.80 - - - - - - - - - - - 38.80
222568 Misn64-Professional Ins-Hsp In (21.54) 21.54 - - - - - - - - - - - - -
222569 Misn65-Professional Ins-Life (113.18) 113.18 - - - - - - - - - - - - -
222570 Misn66-Pre Paid Legal (117.36) 313.68 196.32 - - - - - - - - - - - 196.32
222572 Misp70-Café Req Ben Deduct - - - - - - - - - - - - - - -
222573 Misn71-American Heritage Acdt - - - - - - - - - - - - - - -
222574 Misn72-American Heritage Dis (63.92) 143.98 80.06 - - - - - - - - - - - 80.06
Page 183 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
222575 Misn73-American Heritage Lf 12.78 154.88 167.66 - - - - - - - - - - - 167.66
222576 Misn74-Ms Of A Dent All, Inc (38.00) 42.00 4.00 - - - - - - - - - - - 4.00
222577 Misn75-New York Life (676.36) 864.74 188.38 - - - - - - - - - - - 188.38
222578 Misn76-Guaranty Income Lf (419.98) 631.70 211.72 - - - - - - - - - - - 211.72
222579 Misn77-Dina Dental Care (590.49) 1,184.00 593.51 - - - - - - - - - - - 593.51
222580 Misn78-Loyal American Lf (4,167.26) 5,303.16 1,135.90 - - - - - - - - - - - 1,135.90
222581 Misn79-Amer Public Acc/Non Prt - - - - - - - - - - - - - - -
222582 Misn80-Amer Publ Inelg Sum N/P 17.14 30.00 47.14 - - - - - - - - - - - 47.14
222584 Misp21-American Public Cancer - - - - - - - - - - - - - - -
222588 Misp27-American Puplic Icu - - - - - - - - - - - - - - -
222589 Misp28-Denta Care 1 (1,382.79) 1,112.80 (269.99) - - - - - - - - - - - (269.99)
222590 Misp29-Denta Care 2 (89.24) 118.00 28.76 - - - - - - - - - - - 28.76
222591 Misp30-American Heritage Cn - - - - - - - - - - - - - - -
222592 Misp34-Conseco Hlth-Cancer 22.23 - 22.23 - - - - - - - - - - - 22.23
222593 Misp35-Conseco Hlth-Icu 4.46 - 4.46 - - - - - - - - - - - 4.46
222594 Misp36-Conseco Hlth-Heart Cr - - - - - - - - - - - - - - -
222598 Misp45-Amer Family Life Cn (397.24) 198.60 (198.64) - - - - - - - - - - - (198.64)
222599 Misp46-Amer Family Life Icu (33.49) 61.82 28.33 - - - - - - - - - - - 28.33
222600 Misp47-Amer Family Life Hsp I - - - - - - - - - - - - - - -
222602 Misp50-Colonial Life Can (124.45) 212.62 88.17 - - - - - - - - - - - 88.17
222603 Misp51-Colonial Life Hosp (55.00) 55.00 - - - - - - - - - - - - -
222605 Misp53-Colonial Life Icu (9.67) 13.96 4.29 - - - - - - - - - - - 4.29
222606 Misp55-Life Invest Of Am Icu (12.15) 37.10 24.95 - - - - - - - - - - - 24.95
222608 Misp58-Life Invest Of Heart Cr 24.83 - 24.83 - - - - - - - - - - - 24.83
222610 Misp64-Profess Ins Corp Hsp In - - - - - - - - - - - - - - -
222611 Misp74-Ms Of A Dent All, Inc. (10.00) 10.00 - - - - - - - - - - - - -
222612 Misp75-Guaranty Asst-Dent Care (1,063.05) 713.00 (350.05) - - - - - - - - - - - (350.05)
222615 MISN90-ReliaStar Life 941.49 - 941.49 - - - - - - - - - - - 941.49
222650 POTL-C Prudential OTL-Child - - - - - - - - - - - - - - -
222651 POTL-E Prudential OTL_Employee - - - - - - - - - - - - - - -
222652 POTL-S Prudential OTL-Spouse - - - - - - - - - - - - - - -
222653 POAD-E Prudential ADD-Employee - - - - - - - - - - - - - - -
222654 POAD-F Prudential ADD-Family - - - - - - - - - - - - - - -
222700 Unadc-Unum Accidental Death C - - - - - - - - - - - - - - -
222701 Unade-Unum Accidental Death E - - - - - - - - - - - - - - -
222704 Undls-Unum Trm Dp Life Spouse - - - - - - - - - - - - - - -
222705 Unumtl-Unum Term Life (29.78) 29.78 - - - - - - - - - - - - -
222706 Utdl-C-Unum Term Dep Life-Cld - - - - - - - - - - - - - - -
222707 Utdl-S-Unum Term Dep Life-Sps (29.68) 29.68 - - - - - - - - - - - - -
222710 LSUAD-LSU Sys AD&D 590.97 - 590.97 - - - - - - - - - - - 590.97
222715 LSUTL-LSU Sys Term Life 4,989.14 - 4,989.14 - - - - - - - - - - - 4,989.14
222720 Vsps-Vision Plan (35.91) 35.91 - - - - - - - - - - - - -
222722 VAWN/P-Always Vision 2,319.77 - 2,319.77 - - - - - - - - - - - 2,319.77
222732 Fnd0O3-Allied Health Fdtn - - - - - - - - - - - - - - -
222740 Gen000-LSUMC Parking - - - - - - - - - - - - - - -
222741 Gen001-Parking Fines - - - - - - - - - - - - - - -
222745 Gen005-Uniforms - - - - - - - - - - - - - - -
222746 Gen006-Parking 22.30 - 22.30 - - - - - - - - - - - 22.30
222751 Gen011-Cobra Admin Revenue - - - - - - - - - - - - - - -
222752 Gen012-Meals - - - - - - - - - - - - - - -
222760 Unn03-Nurses Federal Union 90.00 - 90.00 - - - - - - - - - - - 90.00
222775 Garxxx-Garnishment 27,108.77 (10,738.78) 16,369.99 - - - - - - - - - - - 16,369.99
222776 Sav01-U.S. Savings Bonds 1,351.96 (1,338.75) 13.21 - - - - - - - - - - - 13.21
222777 Str001-Start Dep 01 70.27 86.16 156.43 - - - - - - - - - - - 156.43
222778 Unn01-Union Dues 103.09 - 103.09 - - - - - - - - - - - 103.09
222779 Unn02-Police Union - - - - - - - - - - - - - - -
222780 Unw001-United Way-New Orleans 3.00 - 3.00 - - - - - - - - - - - 3.00
222781 Unw009-United Way-Baton Rouge 211.55 (1.00) 210.55 - - - - - - - - - - - 210.55
222782 Unw010-United Way-South La - - - - - - - - - - - - - - -
222783 Unw011-United Way-Southwest La - - - - - - - - - - - - - - -
222784 Unw012-United Way-Central La - - - - - - - - - - - - - - -
222785 Unw013-United Way-Bogalusa - - - - - - - - - - - - - - -
222787 Unw015-United Way-Acadiana (142.01) - (142.01) - - - - - - - - - - - (142.01)
222788 Unw016-United Way-Norteast La - - - - - - - - - - - - - - -
222790 Unw018-United Way-Tangipahoa - - - - - - - - - - - - - - -
222825 Ret008-Lasers-Dept Corr-EE (470.07) 470.07 - - - - - - - - - - - - -
222826 Dccu-Def Comp Catch Up 3,765.77 (150.00) 3,615.77 - - - - - - - - - - - 3,615.77
222827 Ret001-La State Emp Ret-Ee 11,833.95 132,193.74 144,027.69 - - - - - - - - - - - 144,027.69
Page 184 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
222828 Ret002-Teachers Ret-Ee (20,575.61) 3,036.64 (17,538.97) - - - - - - - - - - - (17,538.97)
222829 Ret003-Orp Valic-Ee 535.93 1,375.89 1,911.82 - - - - - - - - - - - 1,911.82
222830 Ret004-Orp Tiaa-Cref-Ee 814.32 339.97 1,154.29 - - - - - - - - - - - 1,154.29
222831 Ret005-Temporary Teach Ret - - - - - - - - - - - - - - -
222832 Ret006-Orp Aetna-Ee 59.30 - 59.30 - - - - - - - - - - - 59.30
222833 Ret007-Def Cmp Act 6-6.2%Wm-Ee 322.13 - 322.13 - - - - - - - - - - - 322.13
222836 Ret013-40 + Retirement - - - - - - - - - - - - - - -
222837 Ret014-La Df Cmp Lsrs 7.5% Nm - - - - - - - - - - - - - - -
222838 Ret015-La Df Cmp Resi 7.5% Nm - - - - - - - - - - - - - - -
222840 Ret018-LA School Emp Ret-EE - - - - - - - - - - - - - - -
222841 Ret019-LASERS ORP-EE - - - - - - - - - - - - - - -
222842 Ret021-La Df Cmp Lsrs 8.0% 84.65 - 84.65 - - - - - - - - - - - 84.65
222855 Ret008-Lasers-Dept Corr-Er (678.98) 678.98 - - - - - - - - - - - - -
222857 Ret001-La State Emp Ret-Er 116,009.20 229,135.17 345,144.37 - - - - - - - - - - - 345,144.37
222858 Ret002-Teachers Ret-Er 21,372.28 5,442.49 26,814.77 - - - - - - - - - - - 26,814.77
222859 Ret003-Orp Valic-Er 1,323.14 2,442.20 3,765.34 - - - - - - - - - - - 3,765.34
222860 Ret004-Orp Tiaa-Cref-Er 1,690.74 603.44 2,294.18 - - - - - - - - - - - 2,294.18
222862 Ret006-Orp Aetna-Er 125.85 - 125.85 - - - - - - - - - - - 125.85
222863 Ret007-Def Cp Act 6-6.2%Wm-Er 322.14 - 322.14 - - - - - - - - - - - 322.14
222864 Ret018-LA School Emp Ret-ER - - - - - - - - - - - - - - -
222865 Ret019-LASERS ORP-ER - - - - - - - - - - - - - - -
222902 Federal Tax-Contractors - - - - - - - - - - - - - - -
222903 Federal W/H Tax 382,469.54 (137,069.21) 245,400.33 - - - - - - - - - - - 245,400.33
222904 State Tax Levy 234.00 - 234.00 - - - - - - - - - - - 234.00
222905 State W/H Tax 169,186.11 (25,199.36) 143,986.75 - - - - - - - - - - - 143,986.75
222906 Earned Income Credit (1,007.78) 612.59 (395.19) - - - - - - - - - - - (395.19)
222907 Social Security-Er 14,988.76 (4,989.48) 9,999.28 - - - - - - - - - - - 9,999.28
222908 Social Security-Ee 14,988.77 (4,989.50) 9,999.27 - - - - - - - - - - - 9,999.27
222909 P/P-121/29-Start Pro - - - - - - - - - - - - - - -
222910 Medicare-Er 47,984.52 (13,477.41) 34,507.11 - - - - - - - - - - - 34,507.11
222911 Medicare-Ee 47,985.32 (13,477.42) 34,507.90 - - - - - - - - - - - 34,507.90
222929 Suspense Deduct Offset (148.72) 148.72 - - - - - - - - - - - - -
223499 Due To BU-Interunit Payable - - - - - - - - - - - - - - -
224011 Deposits - Clearing 2,945.34 - 2,945.34 - - - - - - - - - - - 2,945.34
Payroll Payable 1,189,242.53 354,604.55 1,543,847.08 - - - - - - - - - - - 1,543,847.08
Accrued Payroll:
222930 Accrued Payrolls - 1,776,778.71 1,776,778.71 - - - - - - - - - - - 1,776,778.71
222932 Accrued Annual Leave - 3,947,423.72 3,947,423.72 - - - - - - - - - - - 3,947,423.72
222933 Accrued Compensatory Leave - 1,334,875.93 1,334,875.93 - - - - - - - - - - - 1,334,875.93
222935 Other Employee Benefits Pyble - - - - - - - - - - - - - - -
222951 Compensated Absences-Shrt Term - 484,862.51 484,862.51 - - - - - - - - - - - 484,862.51
Accrued Payroll - 7,543,940.87 7,543,940.87 - - - - - - - - - - - 7,543,940.87
Capital Leases Payable:
229010 Capital Lease Oblig-Short Term - - - - - - - - - - - - - - -
229015 Capital Lease Oblig-Long Term - - - - - - - - - - - - - - -
Capital Leases Payable - - - - - - - - - - - - - - -
Notes Payable:
226015 Notes Payable-Current - 234,243.74 234,243.74 - - - - - - - - - 653,451.16 - 887,694.90
226020 Notes Payable-Noncurrent - 820,174.28 820,174.28 - - - - - - - - - 1,116,766.55 - 1,936,940.83
Notes Payable - 1,054,418.02 1,054,418.02 - - - - - - - - - 1,770,217.71 - 2,824,635.73
OPEB Payable:
222793 OPEB Payable - 19,842,434.18 19,842,434.18 - - - - - - - - - - - 19,842,434.18
OPEB Payable - 19,842,434.18 19,842,434.18 - - - - - - - - - - - 19,842,434.18
Bonds Payable:
228001 Bonds Payable - - - - - - - 240,000.00 240,000.00 - - - - - 240,000.00
228010 Bonds Payable-2000-Fit Ctr - - - - - - - 1,385,000.00 1,385,000.00 - - - - - 1,385,000.00
Bonds Payable - - - - - - - 1,625,000.00 1,625,000.00 - - - - - 1,625,000.00
Accrued Expenses:
221510 Accrued Expenses Other - - - - - - - - - - - - - - -
221599 Medicare C/R FY 1999 - - - - - - - - - - - - - - -
221602 Medicare C/R FY 2002 - - - - - - - - - - - - - - -
221603 Medicare C/R FY 2003 - - - - - - - - - - - - - - -
Page 185 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
221604 Medicare-FY2004 - - - - - - - - - - - - - - -
221605 Medicare C/R - FY 2005 - - - - - - - - - - - - - - -
221606 Medicare C/R - FY2006 - - - - - - - - - - - - - - -
221607 Medicare C/R – FY 2007 - - - - - - - - - - - - - - -
221608 Medicare C/R FY 2008 - - - - - - - - - - - - - - -
221738 Medicare C/R Payable - - - - - - - - - - - - - - -
221796 Medicaid C/R FY 1996 - - - - - - - - - - - - - - -
221798 Medicaid C/R FY 1998 - - - - - - - - - - - - - - -
221799 Medicaid C/R FY 1999 - - - - - - - - - - - - - - -
221800 Medicaid C/R FY 2000 - - - - - - - - - - - - - - -
221801 Medicaid C/R FY 2001 - - - - - - - - - - - - - - -
221802 Medicaid C/R FY 2002 - - - - - - - - - - - - - - -
221803 Medicaid C/R FY 2003 - - - - - - - - - - - - - - -
221804 Medicaid-FY 2004 - - - - - - - - - - - - - - -
221805 Medicaid C/R - FY 2005 - - - - - - - - - - - - - - -
221806 Medicaid C/R - FY2006 - - - - - - - - - - - - - - -
221807 Medicaid C/R – FY 2007 - - - - - - - - - - - - - - -
221808 Medicaid C/R FY 2008 - - - - - - - - - - - - - - -
221739 Medicaid C/R Payable - 5,251,319.00 5,251,319.00 - - - - - - - - - - - 5,251,319.00
225030 Deferred Revenues-Other - 55,531,373.39 55,531,373.39 - - - - - - - - - - - 55,531,373.39
Accrued Expenses - 60,782,692.39 60,782,692.39 - - - - - - - - - - - 60,782,692.39
Due to Treasury:
223012 Due To State-Outstanding Chcks 3,386.39 - 3,386.39 - - - - - - - - - - - 3,386.39
223080 Due To State - Seed - - - - - - - - - - 1,144,288.11 1,144,288.11 - - 1,144,288.11
Due to Treasury 3,386.39 - 3,386.39 - - - - - - - 1,144,288.11 1,144,288.11 - - 1,147,674.50
Due to Other Campuses and Affilates:
223401 Due To Other Campuses (550,100.18) 657,548.68 107,448.50 - - - - - - - - - - - 107,448.50
223410 Due To LSUHSC N.O. - 2,261,867.15 2,261,867.15 - - - - - - - - - - - 2,261,867.15
223411 Due To LSUHSC Shreveport - - - - - - - - - - - - - - -
223413 Due To LSU Systems - - - - - - - - - - - - - - -
223498 Due To - Intraunit Inventory - - - - - - - - - - - - - - -
223601 Due To Other Funds - - - - - - - - - - - - - - -
223610 Due To Other Funds - - - - - - - - - - - - - - -
223620 Due To Restricted Fund - - - - - - - - - - - - - - -
Due to Other Campuses and Affilates (550,100.18) 2,919,415.83 2,369,315.65 - - - - - - - - - - - 2,369,315.65
HCSD Elimination
223414 Due To Hcsd - - - - - - - - - - -
Total Other Revenue from Operations (550,100.18) 2,919,415.83 2,369,315.65 - - - - - - - - - - - 2,369,315.65
Other Payables:
221580 Other Payables - - - - - - - 13,547.00 13,547.00 - - - - (46,623.00) (33,076.00)
223001 Due To State - - - - - - - - - - - - - - -
224001 Deposits - - - - - - - - - - - - - - -
224002 Deposits-Adv Retiree Definity (3,433.75) - (3,433.75) - - - - - - - - - - - (3,433.75)
225020 Deferred Rev-Patient Deposits - - - - - - - - - - - - - - -
229030 Cost of Acquisition - - - - - - - - - - - - - - -
Other Payables (3,433.75) - (3,433.75) - - - - 13,547.00 13,547.00 - - - - (46,623.00) (36,509.75)
Deferred Revenues
225010 Deferred Revenues-Spon Project - 34,729.44 34,729.44 - - - - 45,965.41 45,965.41 - - - - - 80,694.85
Deferred Revenues - 34,729.44 34,729.44 - - - - 45,965.41 45,965.41 - - - - - 80,694.85
TOTAL LIABILITIES 5,418,166.96 89,871,897.31 95,290,064.27 19,255.09 - 19,255.09 1,003.40 1,701,144.41 1,702,147.81 - 1,144,288.11 1,144,288.11 1,770,217.71 (46,623.00) 99,879,349.99
FUND BALANCE
Beginning Fund Balance:
330001 Fund Balances 9,952,960.13 (44,562,602.41) (34,609,642.28) 18,227,866.03 - 18,227,866.03 97,423.29 451,045.00 548,468.29 (24,713.76) - (24,713.76) - - (15,858,021.72)
331000 Net Investment In Plant - - - - - - - 1,411,497.00 1,411,497.00 - - - 45,000,303.09 - 46,411,800.09
335000 Current Operations-Unrestricte - - - - - - - - - - - - - - -
335500 Current Operations-Restricted - - - - - - - - - - - - - - -
336000 Non-Current Restricted - - - - - - - - - - - - - - -
337000 Endowment - - - - - - - - - - - - - - -
Page 186 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
Beginning Fund Balance 9,952,960.13 (44,562,602.41) (34,609,642.28) 18,227,866.03 - 18,227,866.03 97,423.29 1,862,542.00 1,959,965.29 (24,713.76) - (24,713.76) 45,000,303.09 - 30,553,778.37
Current Year (10,720,787.68) (13,686,611.56) (24,407,399.24) (1,786,653.03) - (1,786,653.03) 61,638.40 214,475.59 276,113.99 - - - 5,656,186.48 - (20,261,751.80)
Fund Balance (767,827.55) (58,249,213.97) (59,017,041.52) 16,441,213.00 - 16,441,213.00 159,061.69 2,077,017.59 2,236,079.28 (24,713.76) - (24,713.76) 50,656,489.57 - 10,292,026.57
TOTAL LIABILITIES AND FUND 4,650,339.41 31,622,683.34 36,273,022.75 16,460,468.09 - 16,460,468.09 160,065.09 3,778,162.00 3,938,227.09 (24,713.76) 1,144,288.11 1,119,574.35 52,426,707.28 (46,623.00) 110,171,376.56
0.00 - - - - - - - - - - - - - 0.00
REVENUES
Inpatient Revenue:
464030 Inpatient Medicare - 5,445,715.16 5,445,715.16 - - - - - - - - - - - 5,445,715.16
464035 Inpatient Medicaid - 33,794,521.36 33,794,521.36 - - - - - - - - - - - 33,794,521.36
464040 Inpatient Commercial - 2,234,576.12 2,234,576.12 - - - - - - - - - - - 2,234,576.12
464045 Inpatient Indigent Care - 16,691,006.73 16,691,006.73 - - - - - - - - - - - 16,691,006.73
464050 Inpatient Self-Pay - 7,812,814.60 7,812,814.60 - - - - - - - - - - - 7,812,814.60
464055 Inpatient Pending Medicaid - 3,477,265.64 3,477,265.64 - - - - - - - - - - - 3,477,265.64
464060 Inpatient Physician Fees - - - - - - - - - - - - - - -
Inpatient Revenue - 69,455,899.61 69,455,899.61 - - - - - - - - - - - 69,455,899.61
Outpatient Revenue:
464065 Outpatient Medicare - 8,967,805.78 8,967,805.78 - - - - - - - - - - - 8,967,805.78
464070 Outpatient Medicaid - 30,450,531.78 30,450,531.78 - - - - - - - - - - - 30,450,531.78
464075 Outpatient Commercial - 4,505,946.13 4,505,946.13 - - - - - - - - - - - 4,505,946.13
464080 Outpatient Indigent Care - 41,306,107.33 41,306,107.33 - - - - - - - - - - - 41,306,107.33
464085 Outpatient Self-Pay - 19,911,290.75 19,911,290.75 - - - - - - - - - - - 19,911,290.75
464090 Outpatient Pending Medicaid - 10,301.23 10,301.23 - - - - - - - - - - - 10,301.23
464095 Outpatient Physician Fees - - - - - - - - - - - - - - -
464135 Outpatient Visit Charge $3.50 - - - - - - - - - - - - - - -
Outpatient Revenue - 105,151,983.00 105,151,983.00 - - - - - - - - - - - 105,151,983.00
Total Patient Revenue:
Medicare - 14,413,520.94 14,413,520.94 - - - - - - - - - - - 14,413,520.94
Medicaid - 64,245,053.14 64,245,053.14 - - - - - - - - - - - 64,245,053.14
Commercial - 6,740,522.25 6,740,522.25 - - - - - - - - - - - 6,740,522.25
Indigent Care - 57,997,114.06 57,997,114.06 - - - - - - - - - - - 57,997,114.06
Self-Pay - 27,724,105.35 27,724,105.35 - - - - - - - - - - - 27,724,105.35
Pending Medicaid - 3,487,566.87 3,487,566.87 - - - - - - - - - - - 3,487,566.87
Physician Fees - - - - - - - - - - - - - - -
Visit Charge - - - - - - - - - - - - - - -
Total Gross Patient Service Revenue - 174,607,882.61 174,607,882.61 - - - - - - - - - - - 174,607,882.61
Reductions of Revenue:
464300 Inpatient Care Contract Allow 567,200.00 (2,579,197.85) (2,011,997.85) - - - - - - - - - - - (2,011,997.85)
464305 Inpatient Caid Contract Allow - (15,259,827.49) (15,259,827.49) - - - - - - - - - - - (15,259,827.49)
464310 Inpatient Comm Contract Allow 68,402.39 (128,963.08) (60,560.69) - - - - - - - - - - - (60,560.69)
464315 Inpatient Indig Contract Allow - (19,253,887.82) (19,253,887.82) - - - - - - - - - - - (19,253,887.82)
464320 Inpatient Self Contract Allow - (1,726,105.64) (1,726,105.64) - - - - - - - - - - - (1,726,105.64)
464330 Inpatient-Physician Prof Serv - - - - - - - - - - - - - - -
464335 Outpatient Care Contract Allow - (5,728,844.22) (5,728,844.22) - - - - - - - - - - - (5,728,844.22)
464340 Outpatient Caid Contract Allow 2,329,611.32 (17,102,948.45) (14,773,337.13) - - - - - - - - - - - (14,773,337.13)
464345 Outpatient Comm Contract Allow - (1,394,765.96) (1,394,765.96) - - - - - - - - - - - (1,394,765.96)
464350 Outpatient Indig Contract Allo - (41,889,877.82) (41,889,877.82) - - - - - - - - - - - (41,889,877.82)
464355 Outpt Self Contract Allow - (3,808,023.94) (3,808,023.94) - - - - - - - - - - - (3,808,023.94)
464360 Outpt Pend Caid Contract Allow - - - - - - - - - - - - - - -
464365 Op-Physician Prof.Services - - - - - - - - - - - - - - -
464400 Medicaid Dispro Share 58,557,184.00 9,729,421.00 68,286,605.00 - - - - - - - - - - - 68,286,605.00
444220 Medicaid - Doubtful Accounts - - - - - - - - - - - - - - -
464410 Tp Cst Rpt Sttlment Care 1,021,112.00 43,586.00 1,064,698.00 - - - - - - - - - - - 1,064,698.00
464415 Tp Cst Rpt Sttlment Caid 2,353,440.00 (3,155,393.00) (801,953.00) - - - - - - - - - - - (801,953.00)
464420 Inpt Pryear Allow Contr&Othe - - - - - - - - - - - - - - -
464425 Outpt Pryear Allow Contr&Oth - - - - - - - - - - - - - - -
444225 Medicaid - Contract Adjustment 9,822,867.00 - 9,822,867.00 - - - - - - - - - - - 9,822,867.00
568650 Bad Debt Expense - (23,341,972.09) (23,341,972.09) - - - - - - - - - - - (23,341,972.09)
568651 Penalties Expense - - - - - - - - - - - - - - -
Total Reductions of Revenue 74,719,816.71 (125,596,800.36) (50,876,983.65) - - - - - - - - - - - (50,876,983.65)
Net Patient Service Revenue 74,719,816.71 49,011,082.25 123,730,898.96 - - - - - - - - - - - 123,730,898.96
Professional Fees
Page 187 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
464032 Medicare Professional Fees - - - - - - - - - - - - - - -
464037 Medicaid Professional Fees - - - - - - - - - - - - - - -
464042 Commercial Professional Fees - - - - - - - - - - - - - - -
464047 Indigent Professional Fees - - - - - - - - - - - - - - -
464052 Self Pay Professional Fees - - - - - - - - - - - - - - -
464332 Medicare Pro Contr Allow - - - - - - - - - - - - - - -
464334 Medicaid Pro Contr Allow - - - - - - - - - - - - - - -
464364 Commercial Pro Contr Allow - - - - - - - - - - - - - - -
464347 Indigent Pro Contr Allow - - - - - - - - - - - - - - -
464367 Self Pay Pro Contr Allow - - - - - - - - - - - - - - -
568600 Bad Debt Expense - - - - - - - - - - - - - - -
Professional Fees - - - - - - - - - - - - - - -
Other Revenue from Operations:
411110 IAT-Hospital Support - - - - - - - - - - - - - - -
441510 Clinical Self Gen-Restricted - - - - - - - - - - - - - - -
443910 Other Sales and Services - - - - - - - - - - - - - - -
461138 BOS-Hosp Equipment - - - - - - - - - - - - - - -
461260 IAT - - - - - - - - - - - - - - -
461275 IAT-Services - - - - - - - - - - - - - - -
462520 State Loan Programs - - - - - - - - - - - - - - -
464138 Patient Payments 52,260,355.93 (52,260,355.93) - - - - - - - - - - - - -
464150 Meals Guest And Employee 263,991.13 - 263,991.13 - - - - - - - - - - - 263,991.13
464155 Tuition Revenue-Nursing 9,163.71 - 9,163.71 - - - - - - - - - - - 9,163.71
464165 Tuition Revenue-Radiology - - - - - - - - - - - - - - -
464180 Medical Record Fees 5,205.04 - 5,205.04 - - - - - - - - - - - 5,205.04
464185 Telephone - - - - - - - - - - - - - - -
464190 Rental Income 66,307.32 - 66,307.32 - - - - - - - - - - - 66,307.32
464195 Parking - - - - - - - - - - - - - - -
464200 Radiology Silver Recovery - - - - - - - - - - - - - - -
464210 ID Cards - - - - - - - - - - - - - - -
464215 Rebates 59,332.85 503.45 59,836.30 - - - - - - - - - - - 59,836.30
464235 Garnishment Fees - - - - - - - - - - - - - - -
464240 Veteran's Administration Fee - - - - - - - - - - - - - - -
464245 Anatomical Revenue - - - - - - - - - - - - - - -
464250 Other Available Revenue 2,654,523.54 - 2,654,523.54 - - - - - - - - - - - 2,654,523.54
464255 NSF Clearing Account - - - - - - - - - - - - - - -
464260 Other Not Avail Outpatient Rev - - - - - - - - - - - - - - -
464475 Rents-Buildings And Equipment - - - - - - - - - - - - - - -
464476 Other Licenses Permits & Fees - - - - - - - - - - - - - - -
464478 Ineligible Patient Fees - - - - - - - - - - - - - - -
464480 Sale To State Agency-Services - - - - - - - - - - - - - - -
464483 Sale To Non-St Agy-Services - - - - - - - - - - - - - - -
464486 Misc Rec-Local/Other Sources - - - - - - - - - - - - - - -
464488 Misc Rec-Other Income - - - - - - - - - - - - - - -
469010 Other Sources - - - - - - - 801,013.00 801,013.00 - - - - (711,013.00) 90,000.00
490116 F & A Cost Recov-Admin-State 5,706.83 - 5,706.83 - - - - - - - - - - - 5,706.83
490110 F & A Cost Recov-Depts-Local - - - - - - - - - - - - - - -
490119 F & A Cost Recov-Admin-Other - - - - - - - - - - - - - - -
491901 Misc Rev-Sponsored Projects 5,335,663.93 23,072.77 5,358,736.70 - - - 341,083.45 (45,965.41) 295,118.04 - - - - - 5,653,854.74
491904 Recovery on Impaired Assets - - - - - - - - - - - - - - -
491905 Miscellaneous Revenue - Restr - - - - - - 35,743.41 - 35,743.41 - - - - - 35,743.41
Subtotal Other Revenue from Operations 60,660,250.28 (52,236,779.71) 8,423,470.57 - - - 376,826.86 755,047.59 1,131,874.45 - - - - (711,013.00) 8,844,332.02
HCSD Elimination
461265 Misc Rec-Local/Other Sources - - - - - - - - - - -
Total Other Revenue from Operations 60,660,250.28 (52,236,779.71) 8,423,470.57 - - - 376,826.86 755,047.59 1,131,874.45 - - - - (711,013.00) 8,844,332.02
TOTAL OPERATING REVENUE 135,380,066.99 (3,225,697.46) 132,154,369.53 - - - 376,826.86 755,047.59 1,131,874.45 - - - - (711,013.00) 132,575,230.98
EXPENSES
Salaries and Wages:
501000 Salary-Monthly-Regular Pay 2,029,071.50 - 2,029,071.50 - - - - - - - - - - - 2,029,071.50
501300 Salary-Monthly-Extra Compens 10,891.28 - 10,891.28 - - - - - - - - - - - 10,891.28
501310 Salary-Mon-Extra Com-Prof Care - - - - - - - - - - - - - - -
501700 Salary-Monthly-Termination 39,839.71 - 39,839.71 - - - - - - - - - - - 39,839.71
501710 Salary-Mon-Term Sick Leave - - - - - - - - - - - - - - -
501900 PR/Benefit Accrual - 355,394.57 355,394.57 - - - - - - - - - - - 355,394.57
Page 188 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
502000 Salary-Biweekly-Regular Pay 43,929,338.17 - 43,929,338.17 - - - - - - - - - - - 43,929,338.17
502099 Salary-Biweekly-Reg Pay-Reclas - - - - - - - - - - - - - - -
502300 Salary-Biweekly-Extra Compen 4,190.41 - 4,190.41 - - - - - - - - - - - 4,190.41
502310 Salary-Bi-Extra Comp-Shift Dif 2,225,511.58 - 2,225,511.58 - - - - - - - - - - - 2,225,511.58
502320 Salary-BiW-Extra Comp-On Call 103,873.54 - 103,873.54 - - - - - - - - - - - 103,873.54
502340 Salary-Biweek-Extra Comp-Other 2,684,848.32 - 2,684,848.32 - - - - - - - - - - - 2,684,848.32
502500 Salary-Biweekly-Overtime 3,261,517.92 - 3,261,517.92 - - - - - - - - - - - 3,261,517.92
502700 Salary-Biweekly-Termination 389,107.28 - 389,107.28 - - - - - - - - - - - 389,107.28
503000 Transients-Regular Pay 3,055,680.04 - 3,055,680.04 - - - - - - - - - - - 3,055,680.04
505000 House Officers-Regular Pay - - - - - - - - - - - - - - -
506000 Students-Regular Pay 120,948.76 - 120,948.76 - - - - - - - - - - - 120,948.76
507000 Board Members Per Diem - - - - - - - - - - - - - - -
509999 Transfers Among Funds-Reclass (338,277.83) - (338,277.83) - - - 244,066.67 - 244,066.67 - - - - - (94,211.16)
563502 IAT-Salaries 467,581.67 - 467,581.67 - - - - - - - - - - - 467,581.67
563503 IAT-Compensation - - - - - - - - - - - - - - -
Salaries and Wages 57,984,122.35 355,394.57 58,339,516.92 - - - 244,066.67 - 244,066.67 - - - - - 58,583,583.59
Related Benefits:
511000 Retirement-State Employees 7,836,623.67 - 7,836,623.67 - - - - - - - - - - - 7,836,623.67
511100 Retirement-Teachers 328,889.91 - 328,889.91 - - - - - - - - - - - 328,889.91
511200 Retirement-Optional Retir Plan - - - - - - - - - - - - - - -
511210 Retirement-Orp Aetna 9,945.10 - 9,945.10 - - - - - - - - - - - 9,945.10
511220 Retirement-Orp Tiaa 13,874.19 - 13,874.19 - - - - - - - - - - - 13,874.19
511230 Retirement-Orp Valic 44,495.61 - 44,495.61 - - - - - - - - - - - 44,495.61
511500 Retirement-Other - - - - - - - - - - - - - - -
511600 Deferred Compensation Plan 47,708.79 - 47,708.79 - - - - - - - - - - - 47,708.79
511800 Retirement-LA School Empl - - - - - - - - - - - - - - -
512000 Medicare Fica Tax 759,362.17 - 759,362.17 - - - - - - - - - - - 759,362.17
513000 Fica Tax 181,549.65 - 181,549.65 - - - - - - - - - - - 181,549.65
514000 Unemployment Compensation 77,965.70 - 77,965.70 - - - - - - - - - - - 77,965.70
515000 Group Insurance Contributions 4,799,521.08 - 4,799,521.08 - - - - - - - - - - - 4,799,521.08
515010 Retiree-Group Health 1,094,019.72 - 1,094,019.72 - - - - - - - - - - - 1,094,019.72
515020 Retiree-Group Life 19,984.34 - 19,984.34 - - - - - - - - - - - 19,984.34
515030 Retiree-Definity 207,068.47 - 207,068.47 - - - - - - - - - - - 207,068.47
515040 COBRA OGB - Stimulus Subsidy - - - - - - - - - - - - - - -
515050 COBRA LSU First - Stimulus Sub - - - - - - - - - - - - - - -
515898 Other Post Employment Benefits - 10,415,507.26 10,415,507.26 - - - - - - - - - - - 10,415,507.26
519200 Empl Benefits Recov-Other - - - - - - - - - - - - - - -
519999 Transfers Among Funds-Reclass (82,337.26) - (82,337.26) - - - 60,553.06 - 60,553.06 - - - - - (21,784.20)
561700 Dependency And Housing Allow - - - - - - - - - - - - - - -
563504 IAT-Related Benefits 171,276.00 - 171,276.00 - - - - - - - - - - - 171,276.00
Related Benefits 15,509,947.14 10,415,507.26 25,925,454.40 - - - 60,553.06 - 60,553.06 - - - - - 25,986,007.46
Travel:
521000 In State-Administrative 4,048.00 - 4,048.00 - - - - - - - - - - - 4,048.00
521010 In State-Admin Mileage - - - - - - - 47.00 47.00 - - - - - 47.00
521020 In State-Admin Airfare - - - - - - - - - - - - - - -
521100 In State-Conf & Conv 9,721.39 - 9,721.39 - - - - - - - - - - - 9,721.39
521110 In State-Conf & Conv Mileage - - - - - - - - - - - - - - -
521120 In State-Conf & Conv Airfare - - - - - - - - - - - - - - -
521200 In State-Field 1,847.01 - 1,847.01 - - - - - - - - - - - 1,847.01
521210 In State-Field Mileage - - - - - - - - - - - - - - -
521299 In State-Field-Reclass - - - - - - - - - - - - - - -
521300 In State-Employee Interview - - - - - - - - - - - - - - -
521500 In State-Board Members - - - - - - - - - - - - - - -
522000 Out Of State-Administrative 4,607.88 - 4,607.88 - - - - - - - - - - - 4,607.88
522010 Out Of State-Admin Mileage - - - - - - - - - - - - - - -
522020 Out Of State-Admin Airfare - - - - - - - - - - - - - - -
522100 Out Of State-Conf & Conv 10,780.81 - 10,780.81 - - - 2,416.95 - 2,416.95 - - - - - 13,197.76
522110 Out Of State-C & C Mileage - - - - - - - - - - - - - - -
522120 Out Of State-C & C Airfare - - - - - - 1,116.00 - 1,116.00 - - - - - 1,116.00
522198 Out Of St-Conf & Conv-Fed U/A - - - - - - - - - - - - - - -
522200 Out Of State-Field - - - - - - - - - - - - - - -
522210 Out Of State-Field Mileage - - - - - - - - - - - - - - -
522220 Out Of State-Field Airfare - - - - - - - - - - - - - - -
522300 Out Of State-Empl Interview - - - - - - - - - - - - - - -
522320 Out Of St-Empl Interview Afare - - - - - - - - - - - - - - -
523000 International-Conf & Conv - - - - - - - - - - - - - - -
Page 189 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
523020 Interntl-Conf & Conv Airfare - - - - - - - - - - - - - - -
524000 Rent & Lease Vehicles For Trav - - - - - - - - - - - - - - -
525400 In State-Athletic Teams - - - - - - - - - - - - - - -
529999 Transfers Among Funds-Reclass - - - - - - - - - - - - - - -
556000 Professional Services-Travel - - - - - - - - - - - - - - -
562311 Other Charges-In State Travel - - - - - - - - - - - - - - -
562312 Other Crges-Out Of State Trav - - - - - - - - - - - - - - -
- - - - - - - - - - - - - - -
Travel 31,005.09 - 31,005.09 - - - 3,532.95 47.00 3,579.95 - - - - - 34,585.04
Operating Services:
530200 Advertising 14,132.00 - 14,132.00 - - - - - - - - - - - 14,132.00
530210 Advertising-Recruitment 441.80 - 441.80 - - - - - - - - - - - 441.80
530220 Advertising-Procurement - - - - - - - - - - - - - - -
530305 Agency Nurses - - - - - - - - - - - - - - -
530307 Agency Professionals - - - - - - - - - - - - - - -
530310 Ambulance/Transportation 1,293,361.01 - 1,293,361.01 - - - 2,464.80 - 2,464.80 - - - - - 1,295,825.81
530311 Transportation/Courier Service - - - - - - - - - - - - - - -
530313 Security Services - - - - - - - - - - - - - - -
531200 Computer Services-Off Campus - - - - - - - - - - - - - - -
531600 Cont Educ Conf Participnt Exp - - - - - - - - - - - - - - -
532000 Custodial Fee - - - - - - - 91,922.00 91,922.00 - - - - - 91,922.00
532010 Record Disposal – Shredding - - - - - - - - - - - - - - -
532400 Insurance-Casualty - - - - - - - - - - - - - - -
532401 Insurance-Automotive 14,022.00 - 14,022.00 - - - - - - - - - - - 14,022.00
532402 Insurance-Workman's Comp 418,758.00 - 418,758.00 - - - - - - - - - - - 418,758.00
532403 Insurance-Fire & Extended Cvge 337,954.00 - 337,954.00 - - - - - - - - - - - 337,954.00
532404 Insurance-Malpractice 724,312.00 - 724,312.00 - - - - - - - - - - - 724,312.00
532405 Insurance-Other 116,090.00 - 116,090.00 - - - - - - - - - - - 116,090.00
533000 Laboratory Services 1,225,894.92 - 1,225,894.92 - - - - - - - - - - - 1,225,894.92
533020 Laboratory Services-Drug Test 7,896.50 - 7,896.50 - - - - - - - - - - - 7,896.50
533400 Laundry 260,087.10 - 260,087.10 - - - - - - - - - - - 260,087.10
534200 Leases-Operating - - - - - - - - - - - - - - -
534210 Leases-Operating-Land - - - - - - - - - - - - - - -
534220 Leases-Operating-Building - - - - - - - - - - - - - - -
534400 Hospital Billing Services - - - - - - - - - - - - - - -
534410 Physician Billing Services - - - - - - - - - - - - - - -
534420 Collection Agency Fees 114,715.58 - 114,715.58 - - - - - - - - - - - 114,715.58
534600 Maintenance-Contr & Non Contr 4,665.00 - 4,665.00 - - - - 17,814.00 17,814.00 - - - - - 22,479.00
534610 Mtenance-Contr&Non Contr-Auto 22,118.55 - 22,118.55 - - - - - - - - - - - 22,118.55
534620 Mtenance-Contr&Non Contr-Equip 1,728,370.13 - 1,728,370.13 - - - - - - - - - - - 1,728,370.13
534630 Mtenance-Contr&Non Contr-Prop 1,004,294.07 - 1,004,294.07 - - - - - - - - - - - 1,004,294.07
534632 Mtenance-Contr&Non Contr-Bldg - - - - - - - - - - - - - - -
534635 Mtenance-Contr&Non Contr-Pest 15,863.56 - 15,863.56 - - - - - - - - - - - 15,863.56
534640 Mtenance-Contr&Non Cont-Waste 66,948.45 - 66,948.45 - - - - - - - - - - - 66,948.45
534645 Mtenance-Contr&Non Contr-Janit - - - - - - - - - - - - - - -
534650 Mtenance-Cont&Non Cont-Comp Hw 120.00 - 120.00 - - - - - - - - - - - 120.00
534655 Mtenance-Cont&Non Cont-Comp Sw 38,046.30 - 38,046.30 - - - - - - - - - - - 38,046.30
534656 Mtenance-Cont&Non Cont-Dp Eqip 122.00 - 122.00 - - - - - - - - - - - 122.00
534657 Mtenance-Cont&N/Cont-Dp Eq-Sw 61,731.38 - 61,731.38 - - - - - - - - - - - 61,731.38
535000 Membership Dues-Prof Org 27,483.00 - 27,483.00 - - - - - - - - - - - 27,483.00
535400 Miscellaneous Expense 328,775.68 - 328,775.68 - - - - 17,289.00 17,289.00 - - - - - 346,064.68
535450 Sales Tax Expense 967.00 - 967.00 - - - - - - - - - - - 967.00
535500 Operating Services – Other - - - - - - - - - - - - - - -
535800 Postage, Freight & Express 613.29 (13,486.87) (12,873.58) - - - - - - - - - - - (12,873.58)
535801 Postage 56,288.10 - 56,288.10 - - - - - - - - - - - 56,288.10
535802 Freight 72,072.83 - 72,072.83 - - - 141.72 - 141.72 - - - - - 72,214.55
535803 Express 7,979.17 - 7,979.17 - - - - - - - - - - - 7,979.17
536200 Printing, Binding, Duplicating 206,393.78 - 206,393.78 - - - - - - - - - - - 206,393.78
536299 Print, Binding & Dupl-Reclass - - - - - - - - - - - - - - -
537000 Relocation Expenses-Employees 558.11 - 558.11 - - - - - - - - - - - 558.11
537400 Rentals 396.00 - 396.00 - - - - - - - - - - - 396.00
537410 Rentals-Building 1,160,028.00 (9,455.00) 1,150,573.00 - - - - (37,168.00) (37,168.00) - - - - (711,013.00) 402,392.00
537420 Rentals-Cylinders 19,967.15 - 19,967.15 - - - - - - - - - - - 19,967.15
537430 Rentals-Computer - - - - - - - - - - - - - - -
537450 Rentals-Computer Software - - - - - - - - - - - - - - -
537460 Rentals-Duplicating Equipment - - - - - - - - - - - - - - -
537462 Rentals-Data Processing Equip 6,050.00 - 6,050.00 - - - - - - - - - - - 6,050.00
Page 190 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
537464 Rentals-Dp Equipment-Financing - - - - - - - - - - - - - - -
537470 Rentals-Other 295,618.00 - 295,618.00 - - - - - - - - - - - 295,618.00
537480 Rentals-Equipment-Other 270,574.50 - 270,574.50 - - - - - - - - - - - 270,574.50
537490 Rentals-Third Party Leases 668,429.40 (668,429.40) - - - - - - - - - - - - -
538200 Subscriptions 252,350.02 - 252,350.02 - - - - - - - - - - - 252,350.02
538600 Telecommunications Services 181,592.93 - 181,592.93 - - - - - - - - - - - 181,592.93
538610 Local Service - - - - - - - - - - - - - - -
538620 Linc - - - - - - - - - - - - - - -
538640 Computer Related 143.60 - 143.60 - - - - - - - - - - - 143.60
538650 Beepers - - - - - - - - - - - - - - -
538651 Telecom – Cell Phone & Blackbe - - - - - - - - - - - - - - -
538652 Telecom – Cable TV - - - - - - - - - - - - - - -
538660 Data Lines and Circuits 152,073.10 - 152,073.10 - - - - - - - - - - - 152,073.10
538670 Other Communications Services 30,542.25 - 30,542.25 - - - - - - - - - - - 30,542.25
538675 Data Proces Serv-Cont&Non-Cont 975,072.08 - 975,072.08 - - - - - - - - - - - 975,072.08
538676 Data Processing License Fees - - - - - - - - - - - - - - -
538677 Purchased Medical Services - - - - - - - - - - - - - - -
539000 Temporary Agency Employee Serv 912.09 - 912.09 - - - - - - - - - - - 912.09
539180 Empl Lic & Credentialing Fees - - - - - - - - - - - - - - -
539190 Transcription Service 245,893.24 - 245,893.24 - - - - - - - - - - - 245,893.24
539200 Typing Services - - - - - - - - - - - - - - -
539410 Utilities-Electric 1,319,880.67 - 1,319,880.67 - - - - 119,605.00 119,605.00 - - - - - 1,439,485.67
539420 Utilities-Gas 142,113.38 - 142,113.38 - - - - - - - - - - - 142,113.38
539430 Utilities-Water - - - - - - - 5,623.00 5,623.00 - - - - - 5,623.00
539440 Utilities-Sewerage - - - - - - - - - - - - - - -
539450 Utilities-Sewerage & Water 200,506.32 - 200,506.32 - - - - - - - - - - - 200,506.32
539460 Utilities-Other - - - - - - - - - - - - - - -
539999 Transfers Among Funds-Reclass - - - - - - - - - - - - - - -
561400 Cash Over Or Short (51.00) - (51.00) - - - - - - - - - - - (51.00)
562000 Depreciation - - - - - - - 125,762.00 125,762.00 - - - 4,563,838.77 - 4,689,600.77
562305 Other Charges-Personnel - - - - - - - - - - - - - - -
562315 Other Charges-Operating Serv - - - - - - - - - - - - - - -
562335 Other Charges-Other 110,025.00 - 110,025.00 - - - - - - - - - - - 110,025.00
563200 Fees To Other Schools - - - - - - - - - - - - - - -
563500 Interagency Transfers - - - - - - - - - - - - - - -
563501 IAT-Commodities & Services 285,120.02 - 285,120.02 - - - - - - - - - - - 285,120.02
563505 IAT-Inter Agency Transfers 170,456.00 - 170,456.00 - - - - - - - - - - - 170,456.00
563506 IAT-Advertising - - - - - - - - - - - - - - -
563507 IAT-Printing - - - - - - - - - - - - - - -
563508 IAT - Data Processing 776,574.44 - 776,574.44 - - - - - - - - - - - 776,574.44
563510 IAT-Automotive Repairs - - - - - - - - - - - - - - -
563511 IAT-Other Maintenance 424.70 - 424.70 - - - - - - - - - - - 424.70
563512 IAT-Rentals 1,845.20 - 1,845.20 - - - - - - - - - - - 1,845.20
563513 IAT-Dues & Subscriptions - - - - - - - - - - - - - - -
563514 IAT-Postage 3,874.65 - 3,874.65 - - - - - - - - - - - 3,874.65
563515 IAT-Telephone & Telegraph - - - - - - - - - - - - - - -
563519 IAT-Laboratory Fees 595,095.68 12,384.00 607,479.68 - - - - - - - - - - - 607,479.68
563520 IAT-Admin Indirect Cost 261,583.31 - 261,583.31 - - - - - - - - - - - 261,583.31
563521 IAT-Miscellaneous 203,447.84 - 203,447.84 - - - - - - - - - - - 203,447.84
563526 IAT-Other Operating Services 88,259.99 - 88,259.99 - - - - - - - - - - - 88,259.99
563530 IAT Hospital Support 4,262,533.72 - 4,262,533.72 - - - - - - - - - - - 4,262,533.72
563800 Licensing Fees - - - - - - - - - - - - - - -
563810 Lic Fees-Data Process Software 204,967.64 - 204,967.64 - - - - - - - - - - - 204,967.64
564700 Miscellaneous 379,977.59 - 379,977.59 - - - - - - - - - - - 379,977.59
564794 Discounts Earned - - - - - - - - - - - - - - -
564799 Miscellaneous-Reclassification - - - - - - - - - - - - - - -
566500 Public Assistance-Education - - - - - - - - - - - - - - -
566800 Registration Fees-Local Conf - - - - - - - - - - - - - - -
568320 Tuition-Other - - - - - - - - - - - - - - -
539999 Transfers Among Funds-Reclass - - - - - - - - - - - - - - -
Subtotal Operating Services 21,437,352.82 (678,987.27) 20,758,365.55 - - - 2,606.52 340,847.00 343,453.52 - - - 4,563,838.77 (711,013.00) 24,954,644.84
HCSD Elimination:
563599 IAT-Reclassify 0 0 0 0 0 0 0 0 - - -
Total Operating Services 21,437,352.82 (678,987.27) 20,758,365.55 - - - 2,606.52 340,847.00 343,453.52 - - - 4,563,838.77 (711,013.00) 24,954,644.84
Supplies:
540100 Tag-Communications Equip - - - - - - - - - - - - - - -
Page 191 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
540103 Taggable-Computer Hardware 73,544.04 3,700.00 77,244.04 - - - 22,010.64 - 22,010.64 - - - - - 99,254.68
540106 Taggable-Computer Software - - - - - - - - - - - - - - -
540109 Taggable-Dental Equipment - - - - - - - - - - - - - - -
540112 Tag-Scientific Equipment - - - - - - - - - - - - - - -
540115 Tag-Library Materials - - - - - - - - - - - - - - -
540118 Taggable-Medical Equipment 177,920.30 - 177,920.30 - - - 10,874.99 - 10,874.99 - - - - - 188,795.29
540121 Taggable-Office Equipment - 21,547.80 21,547.80 - - - - - - - - - - - 21,547.80
540124 Taggable-Other Equipment 87,521.76 - 87,521.76 - - - - - - - - - - - 87,521.76
540700 Automobile & Truck Supplies 49,043.14 - 49,043.14 - - - - - - - - - - - 49,043.14
540800 Bldgs, Grounds & Plant Supply 945.31 - 945.31 - - - - - - - - - - - 945.31
541200 Chargeouts-Supplies - - - - - - - - - - - - - - -
541700 Clothing & Uniforms 20,401.42 - 20,401.42 - - - - - - - - - - - 20,401.42
542200 Computer Software 63,571.85 - 63,571.85 - - - - - - - - - - - 63,571.85
542700 Computer Supplies 161,851.52 - 161,851.52 - - - 2,374.32 - 2,374.32 - - - - - 164,225.84
542800 Education & Recreation Supply 3,813.63 - 3,813.63 - - - 461.00 - 461.00 - - - - - 4,274.63
543700 Food Supplies 399,951.87 - 399,951.87 - - - 986.06 - 986.06 - - - - - 400,937.93
543710 Food House Staff - - - - - - - - - - - - - - -
544200 Hospital Drugs 15,570,150.39 409,557.22 15,979,707.61 - - - - - - - - - - - 15,979,707.61
544700 Household Supplies 467,748.69 - 467,748.69 - - - - - - - - - - - 467,748.69
545200 Inventory-Resale Or Services - - - - - - - - - - - - - - -
545220 Inventory-Clinic Supplies - - - - - - - - - - - - - - -
545240 Inventory-Stores Increase - - - - - - - - - - - - - - -
545245 Inventory-Stores Decrease - - - - - - - - - - - - - - -
545250 Inv-Offc Supp-Book To Phys Adj - - - - - - - - - - - - - - -
545251 Inv-Med Supp-Book To Phys Adj (144,612.65) 1,402.05 (143,210.60) - - - - - - - - - - - (143,210.60)
545252 Inv-Diet Supp-Bk To Phys Adj - (31,857.92) (31,857.92) - - - - - - - - - - - (31,857.92)
545253 Inv-Hsehold Sup-Bk To Phys Adj - - - - - - - - - - - - - - -
545254 Inv-Pharm Sup-Book To Phys Adj - (15,263.89) (15,263.89) - - - - - - - - - - - (15,263.89)
545255 Inv-Oper Rm Sup -Bk To Phys Ad - - - - - - - - - - - - - - -
545600 Laundry and Linen Supplies - - - - - - - - - - - - - - -
545700 Medical And Dental Supplies 649,204.04 - 649,204.04 - - - 2,763.95 - 2,763.95 - - - - - 651,967.99
545710 Dental Supplies - - - - - - - - - - - - - - -
545720 Medical Supplies 11,189,722.34 1,175,325.99 12,365,048.33 - - - 1,685.33 - 1,685.33 - - - - - 12,366,733.66
545725 Med Supp Durable Medical Equip 7,636.49 - 7,636.49 - - - - - - - - - - - 7,636.49
545730 Medical Supply – Implants - - - - - - - - - - - - - - -
545731 Medical Supply – Defibrillator - - - - - - - - - - - - - - -
545732 Medical Supply – Blood and Blo - - - - - - - - - - - - - - -
545733 Medical Supply – Instruments - - - - - - - - - - - - - - -
545734 Medical Supply - Laboratory Su - - - - - - - - - - - - - - -
545735 Medical Supply - Medical Gases - - - - - - - - - - - - - - -
545736 Medical Supply - Radiologic Dr - - - - - - - - - - - - - - -
545737 Medical Supply - IV Solutions - - - - - - - - - - - - - - -
546200 Non-Automotive Equip Supplies - - - - - - - - - - - - - - -
546700 Office Supplies 404,443.37 - 404,443.37 - - - 556.23 - 556.23 - - - - - 404,999.60
547200 Other Supplies 190,843.92 - 190,843.92 - - - 972.80 - 972.80 - - - - - 191,816.72
547300 Supplies - Minor Equipment - - - - - - - - - - - - - - -
547310 Supplies Minor Equip – Compute - - - - - - - - - - - - - - -
547320 Supplies Minor Equip – Medical - - - - - - - - - - - - - - -
547330 Supplies Minor Equip – Other - - - - - - - - - - - - - - -
547700 Personal Supplies - - - - - - - - - - - - - - -
548200 Repair & Maintenance Supply 3,721.73 - 3,721.73 - - - - 891.00 891.00 - - - - - 4,612.73
548210 Repair & Maintenance - Auto 1,657.32 - 1,657.32 - - - - - - - - - - - 1,657.32
548220 Repair & Maintenance -Non Auto 288,971.66 - 288,971.66 - - - - - - - - - - - 288,971.66
548230 Repair & Maintenance Sup-Plant 4,672.63 - 4,672.63 - - - - - - - - - - - 4,672.63
548700 Safety Supplies - - - - - - - - - - - - - - -
548799 Safety Supplies-Reclass - - - - - - - - - - - - - - -
549200 Scientific Supplies 572.88 - 572.88 - - - - - - - - - - - 572.88
549999 Transfers Among Funds-Reclass - - - - - - - - - - - - - - -
562320 Other Charges-Supplies 930.72 - 930.72 - - - - - - - - - - - 930.72
563522 IAT-Office Supplies - - - - - - - - - - - - - - -
Supplies 29,674,228.37 1,564,411.25 31,238,639.62 - - - 42,685.32 891.00 43,576.32 - - - - - 31,282,215.94
Professional Services:
551000 Accounting & Auditing Services - - - - - - - 143,070.00 143,070.00 - - - - - 143,070.00
553000 Engineering & Architect Serv 43,891.10 - 43,891.10 - - - - - - - - - - - 43,891.10
553500 Legal Services - - - - - - - - - - - - - - -
554000 Management Consulting Services - - - 75,456.00 - 75,456.00 - - - - - - - - 75,456.00
Page 192 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
554500 Medical & Dental Services 5,057,848.77 - 5,057,848.77 - - - - - - - - - - - 5,057,848.77
555001 Other Professional Serv-Travel - - - - - - - - - - - - - - -
555000 Other Professional Services 47,465.28 - 47,465.28 - - - - - - - - - - - 47,465.28
559999 Transfers Among Funds-Reclass - - - - - - - - - - - - - - -
562325 Other Chrges-Professional Serv - - - - - - - - - - - - - - -
562326 Other Crges-Prof Serv-Medical - - - - - - - - - - - - - - -
563518 IAT-Medical Services 19,840,545.79 - 19,840,545.79 - - - - - - - - - - - 19,840,545.79
Professional Services 24,989,750.94 - 24,989,750.94 75,456.00 - 75,456.00 - 143,070.00 143,070.00 - - - - - 25,208,276.94
Capital Outlay:
570200 Acquisitions-Buildings - 765,790.61 765,790.61 - - - - - - - - - - - 765,790.61
570800 Acquisitions-Automotive 108,300.00 - 108,300.00 - - - - - - - - - - - 108,300.00
571300 Acquis-Equip-Blgs,Grnds,Plnt 201,384.21 - 201,384.21 - - - - - - - - - - - 201,384.21
571400 Acquis-Data Comm Facility - - - - - - - - - - - - - - -
571600 Acquis-Communications Equip - - - - - - - - - - - - - - -
571900 Acquisitions-Computer Hardware 22,537.91 - 22,537.91 200,874.00 - 200,874.00 - - - - - - - - 223,411.91
572200 Acquisitions-Computer Software - - - - - - - - - - - - - - -
572500 Acquis-Scientific Equipment - - - - - - - - - - - - - - -
572800 Acquis-Farm & Heavy Move Equip - - - - - - - - - - - - - - -
573100 Acquis-Household Equipment 44,395.00 - 44,395.00 - - - - - - - - - - - 44,395.00
573700 Acquisitions-Medical Equipment 1,386,441.94 (27,745.00) 1,358,696.94 287,103.22 - 287,103.22 18,292.08 - 18,292.08 - - - - - 1,664,092.24
574000 Acquisitions-Office Equipment - - - - - - - - - - - - - - -
574300 Acquisitions-Other Equipment 27,590.00 - 27,590.00 - - - - - - - - - - - 27,590.00
574802 Capitalize-Moveable Equip - - - - - - - - - - - - - - -
574800 Asset Clearing Account - - - - - - - - - - - - (3,311,993.47) - (3,311,993.47)
574900 Transfers Among Funds - - - - - - - - - - - - - - -
Capital Outlay 1,790,649.06 738,045.61 2,528,694.67 487,977.22 - 487,977.22 18,292.08 - 18,292.08 - - - (3,311,993.47) - (277,029.50)
Major Repairs:
575200 Major Repairs-Buildings - - - 25,900.00 - 25,900.00 - - - - - - - - 25,900.00
575500 Major Repairs-Land Improvement 251,129.50 - 251,129.50 - - - - - - - - - - - 251,129.50
576300 Major Rep-Eqip-Blgs,Grnds,Plnt - - - - - - - - - - - - - - -
576600 Major Repairs-Communicat Equip - - - - - - - - - - - - - - -
577800 Major Rep-Farm & Hvy Move Eqip - - - - - - - - - - - - - - -
578700 Major Repairs-Medical Equip - - - - - - - - - - - - - - -
Major Repairs 251,129.50 - 251,129.50 25,900.00 - 25,900.00 - - - - - - - - 277,029.50
Debt Service:
580500 Debt Service-Principal - - - - - - - - - - - - - - -
Debt Service - - - - - - - - - - - - - - -
TOTAL EXPENSES 151,668,185.27 12,394,371.42 164,062,556.69 589,333.22 - 589,333.22 371,736.60 484,855.00 856,591.60 - - - 1,251,845.30 (711,013.00) 166,049,313.81
INCOME (LOSS) FROM OPERATIONS (16,288,118.28) (15,620,068.88) (31,908,187.16) (589,333.22) - (589,333.22) 5,090.26 270,192.59 275,282.85 - - - (1,251,845.30) - (33,474,082.83)
NONOPERATING REVENUES
State Appropriations:
410120 Tobacco Settlement - - - - - - - - - - - - - - -
460510 State Appropriation 1,105,423.00 - 1,105,423.00 - - - - - - - - - - - 1,105,423.00
461110 State Appr-General - - - - - - - - - - - - - - -
464265 General Fund Direct 13,604,679.00 - 13,604,679.00 - - - - - - - - - - - 13,604,679.00
State Appropriations 14,710,102.00 - 14,710,102.00 - - - - - - - - - - - 14,710,102.00
Gifts
464270 Gifts Nonrestricted - 413,257.22 413,257.22 - - - - (52.00) (52.00) - - - - - 413,205.22
Gifts - 413,257.22 413,257.22 - - - - (52.00) (52.00) - - - - - 413,205.22
Net Investment Income (Loss)
464280 Interest/Dividends Income - 263.83 263.83 - - - - 3,608.00 3,608.00 - - - - - 3,871.83
464285 Gain/Loss Investments - - - - - - - - - - - - - - -
464510 Investment Income - - - - - - - - - - - - - - -
465510 Endowment Income-Dedicated - - - - - - - - - - - - - - -
Net Inventment Income (Loss) - 263.83 263.83 - - - - 3,608.00 3,608.00 - - - - - 3,871.83
Interest Expense
Page 193 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
EKLMC Year Ending June 30, 2009 Run: September 22, 2009 at 11:06
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
537491 Rentals-Third Party Leases-Int (74,441.42) - (74,441.42) - - - - - - - - - - - (74,441.42)
581000 Debt Service-Interest - - - - - - - (31,162.00) (31,162.00) - - - - - (31,162.00)
581200 Amortization/Borrowing Expense - - - - - - - (28,111.00) (28,111.00) - - - - - (28,111.00)
581500 Reserve Requirements - - - - - - - - - - - - - - -
Interest Expense (74,441.42) - (74,441.42) - - - - (59,273.00) (59,273.00) - - - - - (133,714.42)
Transfers In(Out):
461280 Interagency Receipt Of Funds - - - - - - - - - - - - - - -
461530 Intrafund Transfer - - - - - - - - - - - - - - -
469510 Transfer Among Funds (8,501,657.59) 732,597.86 (7,769,059.73) - - - - - - - - - (732,597.86) - (8,501,657.59)
495100 Transfers Among Funds (1,137,355.39) - (1,137,355.39) 507,680.19 - 507,680.19 56,548.14 - 56,548.14 - - - - - (573,127.06)
495110 Transfers From Unr Funds - - - - - - - - - - - - - - -
495111 Transfers From Restricted Fund - - - - - - - - - - - - - - -
491903 FEMA Disaster Recovery 570,683.00 - 570,683.00 - - - - - - - - - - - 570,683.00
495120 Transfers from ORM - - - - - - - - - - - - - - -
563601 Transfers-Cash - - - - - - - - - - - - - - -
563614 Transfers-Goods & Services - - - - - - - - - - - - (5,194.04) - (5,194.04)
563618 Transfers-Goods & Serv To/From - - - - - - - - - - - - - - -
563627 Transfers To DHH - - - - - - - - - - - - - - -
569999 Transfers Among Funds-Reclass - - - - - - - - - - - - - - -
599100 Beginning Balance - - - - - - - - - - - - - - -
Transfers In(Out) (9,068,329.98) 732,597.86 (8,335,732.12) 507,680.19 - 507,680.19 56,548.14 - 56,548.14 - - - (737,791.90) - (8,509,295.69)
Gain/Loss on Property
464290 Gain/Loss Property - - - - - - - - - - - - - - -
562040 Losses On Dispos-Capital Asset - - - - - - - - - - - - (156,107.97) - (156,107.97)
Gain/Loss on Property - - - - - - - - - - - - (156,107.97) - (156,107.97)
Other NonOperating Revenues (Expenses)
464295 Nonoperating Rev/Exp Other - - - - - - - - - - - - - - -
Other NonOperating Revenues (Expenses) - - - - - - - - - - - - - - -
Capital Appropriations
405100 State Facility Plan Appropr - - - - - - - - - - - - - - -
405110 State Facility Plan-Cap Appr - 787,338.41 787,338.41 - - - - - - - - - 7,801,931.65 - 8,589,270.06
460520 Transfer Fr Facility Planning - - - - - - - - - - - - - - -
563629 Transfers To Facility Planning - - - (1,705,000.00) - (1,705,000.00) - - - - - - - - (1,705,000.00)
Capital Appropriations - 787,338.41 787,338.41 (1,705,000.00) - (1,705,000.00) - - - - - - 7,801,931.65 - 6,884,270.06
Extraordinary Items
464291 Extraordinary Loss-Impd Bldg - - - - - - - - - - - - - - -
464292 Extraordinary Loss-Impd Equip - - - - - - - - - - - - - - -
Extraordinary Items - - - - - - - - - - - - - - -
INCREASE (DECREASE) IN (10,720,787.68) (13,686,611.56) (24,407,399.24) (1,786,653.03) - (1,786,653.03) 61,638.40 214,475.59 276,113.99 - - - 5,656,186.48 - (20,261,751.80)
Page 194 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
HCSDA Year Ending June 30, 2009 Run: September 22, 2009 at 11:14
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
Cash and Cash Equivalents:
110201 Claim On Cash-HCSD - - - - - - - - - - - - - - -
110202 Regions Bank-General-HCSD - - - - - - - - - - - - - - -
110203 Regions Bank-Payroll-HCSD - - - - - - - - - - - - - - -
110205 Cash-StateTreasury-UCC - - - - - - - - - - - - - - -
110207 Chase Operating - HCSD 15,230,934.07 (268,764.96) 14,962,169.11 82,435,987.61 - 82,435,987.61 70,390.15 (218,314.57) (147,924.42) 29,350.00 480,539.64 509,889.64 - - 97,760,121.94
110208 Chase Payroll - HCSD 139,113.21 311,028.70 450,141.91 - - - (104,643.58) - (104,643.58) - - - - - 345,498.33
110209 Chase Payroll Payables - HCSD 59,561.53 72,931.07 132,492.60 - - - - - - - - - - - 132,492.60
110210 Cash-Patient Refunds 1,008.70 - 1,008.70 - - - - - - - - - - - 1,008.70
110500 Cash On Hand - - - - - - - - - - - - - - -
111201 Petty Cash - HCSD 40,000.00 - 40,000.00 - - - - - - - - - - - 40,000.00
Cash and Cash Equivalents 15,470,617.51 115,194.81 15,585,812.32 82,435,987.61 - 82,435,987.61 (34,253.43) (218,314.57) (252,568.00) 29,350.00 480,539.64 509,889.64 - - 98,279,121.57
Investments:
112300 Other Investments - - - - - - - - - - - - - - -
112650 Trust Funds - - - - - - - - - - - - - - -
112651 Trust- - - - - - - - - - - - - - - -
Investments - - - - - - - - - - - - - - -
Patient Accounts Receivable:
113590 A/R-Physicians Clearing - - - - - - - - - - - - - - -
113601 A/R-Active A/R - - - - - - - - - - - - - - -
113605 A/R-Active A/R-Home Health - - - - - - - - - - - - - - -
113610 A/R-Active A/R Hospice - - - - - - - - - - - - - - -
113615 A/R-Patient Payment Clearing - - - - - - - - - - - - - - -
113618 A/R Patient Refund Clearing - - - - - - - - - - - - - - -
113620 A/R-Reclass Act Ar/Write Off - - - - - - - - - - - - - - -
113625 A/R-Reclass Patient Ar-Other - - - - - - - - - - - - - - -
113641 A/R-HCSD - - - - - - - - - - - - - - -
113630 A/R-Patient Ar-Bad Debt Recov - - - - - - - - - - - - - - -
Patient Accounts Receivable - - - - - - - - - - - - - - -
113701 Bad Debt Allowance - - - - - - - - - - - - - - -
Allowance for Contractual Adjustments:
113712 Contract Allow-Ip Medicare - - - - - - - - - - - - - - -
113714 Contract Allow-Ip Medicaid - - - - - - - - - - - - - - -
113716 Contract Allow-Ip Commercial - - - - - - - - - - - - - - -
113718 Contract Allow-Ip Indigent - - - - - - - - - - - - - - -
113722 Contract Allow-Ip Phys Prof Fe - - - - - - - - - - - - - - -
113724 Contract Allow-Op Medicare - - - - - - - - - - - - - - -
113726 Contract Allow-Op Medicaid - - - - - - - - - - - - - - -
113728 Contract Allow-Op Commercial - - - - - - - - - - - - - - -
113730 Contract Allow-Op Indigent - - - - - - - - - - - - - - -
Allowance for Contractual Adjustments - - - - - - - - - - - - - - -
Net Patient Receivables - - - - - - - - - - - - - - -
Estimated Settlement from Third Parties:
113750 Est Settlements Fr Third Parti - - - - - - - - - - - - - - -
113763 Medicare Cost Report Fy1995 - - - - - - - - - - - - - - -
113764 Medicare Cost Report Fy1996 - - - - - - - - - - - - - - -
113765 Medicare Cost Report Fy1997 - - - - - - - - - - - - - - -
113766 Medicare Cost Report Fy1998 - - - - - - - - - - - - - - -
113767 Medicare Cost Report Fy1999 - - - - - - - - - - - - - - -
113768 Medicare Cost Report Fy2000 - - - - - - - - - - - - - - -
113769 Medicare Cost Report FY2001 - - - - - - - - - - - - - - -
113770 Medicare Cost Report FY2002 - - - - - - - - - - - - - - -
113771 Medicare Cost Report FY2003 - - - - - - - - - - - - - - -
113740 Medicare-FY 2004 - - - - - - - - - - - - - - -
113741 Medicare C/R - FY 2005 - - - - - - - - - - - - - - -
113742 Medicare C/R - FY2006 - - - - - - - - - - - - - - -
113743 Medicare C/R - FY 2007 - - - - - - - - - - - - - - -
113744 Medicare C/R FY 2008 - - - - - - - - - - - - - - -
113738 Medicare C/R Receivable - - - - - - - - - - - - - - -
113791 Medicaid Cost Report Fy1993 - - - - - - - - - - - - - - -
113793 Medicaid Cost Report Fy1995 - - - - - - - - - - - - - - -
Page 195 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
HCSDA Year Ending June 30, 2009 Run: September 22, 2009 at 11:14
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
113794 Medicaid Cost Report Fy1996 - - - - - - - - - - - - - - -
113795 Medicaid Cost Report Fy1997 - - - - - - - - - - - - - - -
113796 Medicaid Cost Report Fy1998 - - - - - - - - - - - - - - -
113797 Medicaid Cost Report Fy1999 - - - - - - - - - - - - - - -
113798 Medicaid Cost Report Fy2000 - - - - - - - - - - - - - - -
113799 Medicaid Cost Report FY2001 - - - - - - - - - - - - - - -
113778 Medicaid Cost Report FY2002 - - - - - - - - - - - - - - -
113779 Medicaid Cost Report FY2003 - - - - - - - - - - - - - - -
113745 Medicaid-FY2004 - - - - - - - - - - - - - - -
113746 Medicaid C/R - FY 2005 - - - - - - - - - - - - - - -
113747 Medicaid C/R - FY2006 - - - - - - - - - - - - - - -
113748 Medicaid C/R-FY 2007 - - - - - - - - - - - - - - -
113749 Medicaid C/R FY 2008 - - - - - - - - - - - - - - -
113739 Medicaid C/R Receivable - - - - - - - - - - - - - - -
Estimated Settlement from Third Parties - - - - - - - - - - - - - - -
-
Other Receivables: -
113300 A/R-Sponsored Programs - - - - - - - - - - - - - - -
113330 A/R-Federal Sponsored Programs - - - - - - - - - - - - - - -
113401 A/R-Year End - 31,384.13 31,384.13 - 674,108.97 674,108.97 - 21,531.55 21,531.55 - - - - (7,753.00) 719,271.65
113680 Over/Under Disaster Recovery - - - - - - - - - (27,430.19) - (27,430.19) - - (27,430.19)
113800 A/R-Miscellaneous - 6,506.25 6,506.25 - - - - - - - - - - - 6,506.25
113806 A/R Retiree Definity - - - - - - - - - - - - - - -
113830 A/R004-Miscellaneous Refund-P/ (326.79) (5,350.56) (5,677.35) - - - - - - - - - - - (5,677.35)
113835 A/R006-A/R Overpay-P/R (999.60) 999.60 - - - - - - - - - - - - -
113840 A/R005-Accounts Receivable-P/R - - - - - - - - - - - - - - -
113905 Miscellaneous Receivables - - - - - - - - - - - - - - -
113906 Dispro Receivable - - - - - - - - - - - - - - -
115201 Due From Private Foundations - - - - - - - - - - - - - - -
113901 Current Year Medicaid Dispro - - - - - - - - - - - - - - -
113951 Allow For Other Accts Rcvble - - - - - - - - - - - - - - -
113357 A/R-Aff Hosp-Bogalu - - - - - - - - - - - - - - -
113900 Other Receivables - - - - - - - - - - - - - - -
114001 Notes Recevable - - - - - - - - - - - - - - -
114003 Notes Receivable - Non Current - - - - - - - - - - - - - - -
225001 Deferred Revenues - - - - - - - - - - - - - - -
Other Receivables (1,326.39) 33,539.42 32,213.03 - 674,108.97 674,108.97 - 21,531.55 21,531.55 (27,430.19) - (27,430.19) - (7,753.00) 692,670.36
Due from Treasury
115001 Due From State - - - - - - - - - - - - - - -
115010 Due From State - - - - - - - - - - - - - - -
115020 Due From General Fund - - - - - - - - - - - - - - -
Due from Treasury - - - - - - - - - - - - - - -
Due from Other Campuses and Affilates:
115015 Due from LSU System - - - - - - - 97,015.16 97,015.16 - - - - - 97,015.16
115401 Due From Other Campuses - - - - - - - 39,118.15 39,118.15 - - - - - 39,118.15
115420 Due From LSUHSC-New Orleans - 1,675.01 1,675.01 - - - - 60,649.71 60,649.71 - - - - - 62,324.72
115499 Due Fr Oth Bu-Interunit Recv - - - - - - - - - - - - - - -
115011 Due From State - GOHSEP - - - - - - - - - - 169,335.81 169,335.81 - - 169,335.81
115030 Due From Facility Planning - - - - - - - - - - - - - - -
115040 Due from DHH - - - - - - - - - - - - - - -
115600 Due From Other Funds - - - - - - - - - - - - - - -
115601 Due From Other Funds - - - - - - - - - - - - - - -
115610 Due From Other Funds - (12,441,620.33) (12,441,620.33) 18,275,780.00 (5,834,159.67) 12,441,620.33 - - - - - - - - -
Due from Other Campuses and Affilates - (12,439,945.32) (12,439,945.32) 18,275,780.00 (5,834,159.67) 12,441,620.33 - 196,783.02 196,783.02 - 169,335.81 169,335.81 - - 367,793.84
HCSD Elimination
113591 A/R-Revenue Clearing 0 0 0 0 0 0 0 0 - (184,504.66) (184,504.66)
Total Other Revenue from Operations - (12,439,945.32) (12,439,945.32) 18,275,780.00 (5,834,159.67) 12,441,620.33 - 196,783.02 196,783.02 - 169,335.81 169,335.81 - (184,504.66) 183,289.18
Inventories:
115498 Due From - IntraUnit Inventory - - - - - - - - - - - - - - -
117025 Inv-Pharmacy - - - - - - - - - - - - - - -
117030 Inv-Dietary - - - - - - - - - - - - - - -
117035 Inv-Warehouse - - - - - - - - - - - - - - -
117040 Inv-Medical-Central Supply - - - - - - - - - - - - - - -
Page 196 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
HCSDA Year Ending June 30, 2009 Run: September 22, 2009 at 11:14
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
117041 Inv-Medical-Central Supply 2 - - - - - - - - - - - - - - -
117045 Inv-Operating Room - - - - - - - - - - - - - - -
117265 Inv-Housekeeping - - - - - - - - - - - - - - -
117270 Inv-Office - - - - - - - - - - - - - - -
117275 Inv-Engineering - - - - - - - - - - - - - - -
117490 Inv-Return Clearing - - - - - - - - - - - - - - -
117495 Inv-Adjustment Clearing - - - - - - - - - - - - - - -
117498 Inventory - IBU Clearing - - - - - - - - - - - - - - -
Inventories - - - - - - - - - - - - - - -
Prepaid Assets:
116030 Prepaid Expense-Rent - - - - - - - - - - - - - - -
116040 Prepaid Expense-Postage - 19,518.10 19,518.10 - - - - - - - - - - - 19,518.10
116050 Prepaid Expense-Other - - - - - - - - - - - - - - -
116500 Deferred Charges - - - - - - - - - - - - - - -
Prepaid Assets: - 19,518.10 19,518.10 - - - - - - - - - - - 19,518.10
Property, Plant, and Equipment:
118010 Land Acquisition - - - - - - - - - - - - - - -
118020 Land Improvements - - - - - - - - - - - - - - -
118201 Buildings - - - - - - - - - - - - - - -
118205 Building Additions - - - - - - - - - - - - - - -
118206 Building Additions-CIP - - - - - - - - - - - - - - -
118401 Equipment - - - - - - - - - - - - 9,646,481.59 - 9,646,481.59
118405 Equipment Additions - - - - - - - - - - - - - - -
118605 Library Books Additions - - - - - - - - - - - - - - -
118705 Leasehold Improvements-Add - - - - - - - - - - - - - - -
118810 Assets Under Capital Leases - - - - - - - - - - - - - - -
Property, Plant, and Equipment - - - - - - - - - - - - 9,646,481.59 - 9,646,481.59
Accumulated Depreciation: -
118030 Land Improve Accum Deprec - - - - - - - - - - - - - - -
118210 Building Accum Depreciation - - - - - - - - - - - - - - -
118410 Equipment Accum Depreciation - - - - - - - - - - - - (8,998,895.22) - (8,998,895.22)
118610 Library Books Accum Deprec - - - - - - - - - - - - - - -
118710 Leasehold Improv-Accum Depr - - - - - - - - - - - - - - -
118815 Assets Under Cap Lease Acc Dep - - - - - - - - - - - - - - -
Accumulated Depreciation - - - - - - - - - - - - (8,998,895.22) - (8,998,895.22)
Net Property, Plant, and Equipment - - - - - - - - - - - - 647,586.37 - 647,586.37
Other Assets:
112811 Undistributed Interest Inc - - - - - - - - - - - - - - -
116520 Def Crgs-Unamortized Borrowing - - - - - - - - - - - - - - -
117505 Other Assets - - - - - - - - - - - - - - -
221581 Undistributed Interest - - - - - - - - - - - - - - -
Other Assets - - - - - - - - - - - - - - -
TOTAL ASSETS 15,469,291.12 (12,271,692.99) 3,197,598.13 100,711,767.61 (5,160,050.70) 95,551,716.91 (34,253.43) (0.00) (34,253.43) 1,919.81 649,875.45 651,795.26 647,586.37 (192,257.66) 99,822,185.58
LIABILITIES
Accounts Payable:
221005 A/P-Vendor 2,527,999.36 (1,684,832.39) 843,166.97 16,475.10 200.00 16,675.10 70,390.15 (200.00) 70,190.15 29,350.00 - 29,350.00 - (7,753.00) 951,629.22
Accounts Payable 2,527,999.36 (1,684,832.39) 843,166.97 16,475.10 200.00 16,675.10 70,390.15 (200.00) 70,190.15 29,350.00 - 29,350.00 - (7,753.00) 951,629.22
Amounts Held in Custody of Others
222766 Employee Relief Fund MCL - - - - - - - - - - - - - - -
224010 Deposits-Miscellaneous - - - - - - - - - - - - - - -
Amounts Held in Custody of Others - - - - - - - - - - - - - - -
Payroll Payable:
222001 Payroll Payables (4,894.24) - (4,894.24) - - - - - - - - - - - (4,894.24)
222006 Ann004-Equitable Annuity - - - - - - - - - - - - - - -
222012 Ann010-Metropolitan Annuity 4,420.72 - 4,420.72 - - - - - - - - - - - 4,420.72
222013 Ann011-Diversified Investments - - - - - - - - - - - - - - -
222015 Ann013-N Y Life Annuity - - - - - - - - - - - - - - -
222016 Ann014-Fidelity Annuity - - - - - - - - - - - - - - -
222017 Ann015-Aetna Annuity 12.21 - 12.21 - - - - - - - - - - - 12.21
222021 Ann019-S W Life Annuity - - - - - - - - - - - - - - -
Page 197 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
HCSDA Year Ending June 30, 2009 Run: September 22, 2009 at 11:14
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
222022 Ann020-Valic Annuity 115.93 - 115.93 - - - - - - - - - - - 115.93
222023 Ann021-Tiaa-Cref Annuity - - - - - - - - - - - - - - -
222041 Ann039-American Extress Tsa - - - - - - - - - - - - - - -
222046 ANN046-EX-ING 403b 46.32 - 46.32 - - - - - - - - - - - 46.32
222150 E110-Cna 110000 Empl Ad&D (151.32) - (151.32) - - - - - - - - - - - (151.32)
222151 E165-Cna 165000 Empl Ad&D - - - - - - - - - - - - - - -
222152 E220-Cna 220000 Empl Ad&D - - - - - - - - - - - - - - -
222153 E27-Cna 27500 Empl Ad&D 0.59 - 0.59 - - - - - - - - - - - 0.59
222154 E275-Cna 275000 - - - - - - - - - - - - - - -
222155 E300-Cna 300000 49.83 - 49.83 - - - - - - - - - - - 49.83
222156 E55-Cna 55000 1.14 - 1.14 - - - - - - - - - - - 1.14
222157 E82-Cna 82500 1.71 - 1.71 - - - - - - - - - - - 1.71
222158 F110-Cna 110000 24.00 - 24.00 - - - - - - - - - - - 24.00
222159 F165-Cna 165000 Family Ad&D 18.00 - 18.00 - - - - - - - - - - - 18.00
222160 F220-Cna 220000 Family Ad&D 30.87 - 30.87 - - - - - - - - - - - 30.87
222161 F27-Cna 27500 Family Ad&D 3.00 - 3.00 - - - - - - - - - - - 3.00
222162 F275-Cna 275000 Family Ad&D - - - - - - - - - - - - - - -
222163 F300-Cna 300000 Family Ad&D 43.11 - 43.11 - - - - - - - - - - - 43.11
222164 F55-Cna 55000 Family Ad&D 6.00 - 6.00 - - - - - - - - - - - 6.00
222165 F82-Cna 82500 Family Ad&D - - - - - - - - - - - - - - -
222202 Fsa001-Health Care Acct (60.00) 60.00 - - - - - - - - - - - - -
222203 Fsa002-Flex Plan Admin Fee 30.00 (30.00) - - - - - - - - - - - - -
222204 Fsa003-Flex Save Dept Care Hsp - - - - - - - - - - - - - - -
222205 FLX011-FSA Health Care Account (3,657.05) - (3,657.05) - - - - - - - - - - - (3,657.05)
222206 FLX012-FSA Child Care Account 8,000.00 - 8,000.00 - - - - - - - - - - - 8,000.00
222207 FLX013-FSA Plan Admin Fee 4.64 - 4.64 - - - - - - - - - - - 4.64
222241 P/P-174 Dhh Res - - - - - - - - - - - - - - -
222401 Denp02-Paid Dental Bftax - - - - - - - - - - - - - - -
222402 Denn03-Dent Louisiana Aftax - - - - - - - - - - - - - - -
222403 Denp03-Paid Dental Aftax - - - - - - - - - - - - - - -
222404 Denn02-Dent Louisiana Bftax - - - - - - - - - - - - - - -
222405 Denp04-Ameritus Dental Bfax 769.84 - 769.84 - - - - - - - - - - - 769.84
222406 Denn04-Ameritus Dental Aftax 472.51 - 472.51 - - - - - - - - - - - 472.51
222415 Hltxxx-State Group - - - - - - - - - - - - - - -
222417 Hltxxx-Ochsner Health Plan 10,844.95 - 10,844.95 - - - - - - - - - - - 10,844.95
222421 Hltn00-State Group/Ppo Aftax 638.46 - 638.46 - - - - - - - - - - - 638.46
222422 Hltxxx-State Group/Epo (70.59) - (70.59) - - - - - - - - - - - (70.59)
222423 Hltxxx-Ochsner N.O. - - - - - - - - - - - - - - -
222425 Hltxxx-Gulf South Hlth Plan - - - - - - - - - - - - - - -
222428 Hltxxx-Vantage Health Plan - - - - - - - - - - - - - - -
222432 HltXXX-Ochsner Hammond 1,667.04 - 1,667.04 - - - - - - - - - - - 1,667.04
222434 HLTN35-AMCARE Laf/Alex - - - - - - - - - - - - - - -
222435 HLTN36-AMCARE Hou/Thib - - - - - - - - - - - - - - -
222436 HLTN82/HLTP82-EPO Best Care - - - - - - - - - - - - - - -
222437 HLTN81/HLTP81-EPO Blue Cross - - - - - - - - - - - - - - -
222438 HLTN83/HLTP83-Definity Hlt Op1 18,714.88 (8,123.08) 10,591.80 - - - - - - - - - - - 10,591.80
222439 HLTN84/HLTP84-Definity Hlt OP2 27,259.84 - 27,259.84 - - - - - - - - - - - 27,259.84
222440 HLTN85/HLTP85-OCHSNER SVPT - - - - - - - - - - - - - - -
222441 HLTPMC-MCO FARA AFTER TAX (32.83) - (32.83) - - - - - - - - - - - (32.83)
222442 HLTNHT-OCHSNER HT AFTER TAX - - - - - - - - - - - - - - -
222443 HLTNLF-OCHSNER LF BEFORE TAX - - - - - - - - - - - - - - -
222444 HLTNLC-OCHSNER LS AFTER TAX - - - - - - - - - - - - - - -
222445 HLTNAC-OCHSNER ALC AFTER TAX - - - - - - - - - - - - - - -
222446 HLTPPU-EPO UNITED HC BEFORE TX 3,994.77 - 3,994.77 - - - - - - - - - - - 3,994.77
222447 Definity Retiree Liability - - - - - - - - - - - - - - -
222448 HLTN01- ASI Tri-Care - - - - - - - - - - - - - - -
222449 LSU First Collections 475.11 - 475.11 - - - - - - - - - - - 475.11
222450 Lifp00-Group Life Ins Bftax 21.58 - 21.58 - - - - - - - - - - - 21.58
222452 Misn23-Unum Supp Life Aftax - - - - - - - - - - - - - - -
222454 Lif006-Basic Depen Life Low - - - - - - - - - - - - - - -
222455 Lifn00-Group Life Ins (50.20) - (50.20) - - - - - - - - - - - (50.20)
222456 Lifxxx-Group Supplement Life 897.32 13.65 910.97 - - - - - - - - - - - 910.97
222458 Lifn07-Group Supp Dept Life Hi 12.56 - 12.56 - - - - - - - - - - - 12.56
222459 Lifn08-Group Supp Dept Life Lo 1.01 - 1.01 - - - - - - - - - - - 1.01
222460 Group Life-Retiree (368.00) - (368.00) - - - - - - - - - - - (368.00)
222463 LIFN05-Basic Dependent Life-HI 2.51 - 2.51 - - - - - - - - - - - 2.51
222470 LSU System Asset Protection Pl - - - - - - - - - - - - - - -
222475 Ltbe3-Lng Trm Basic Ee 3 (26.90) 26.90 - - - - - - - - - - - - -
Page 198 of 306
LSU HEALTH CARE SERVICES DIVISION, FINANCIAL STATEMENTS Report ID: 464285
HCSDA Year Ending June 30, 2009 Run: September 22, 2009 at 11:14
ACCOUNT ACCOUNT ACTUALS ACCRUALS Fund 111 & 811 ACTUALS ACCRUALS Fund 113 & 813 ACTUALS ACCRUALS Fund 115 & 815 ACTUALS ACCRUALS Fund 116 & 816 ACTUALS Eliminations TOTAL
NUMBER DESCRIPTION FUND 111 FUND 811 TOTAL FUND 113 FUND 813 TOTAL FUND 115 FUND 815 TOTAL FUND 116 FUND 816 TOTAL FUND 414 ALL FUNDS
222476 Ltbe6-Long Term Basic EE 6 - - - - - - - - - - - - - - -
222477 Ltbie3-Lng Trm Basic/Infl Ee 3 - - - - - - - - - - - - - - -
222478 Ltbie6-Lng Trm Basic/Infl Ee 6 - - - - - - - - - - - - - - -
222479 Ltbis3-Lng Trm Basic/Infl Sp 3 - - - - - - - - - - - - - - -
222480 Ltbis6-Lng Trm Basic/Infl Sp 6 - - - - - - - - - - - - - - -
222482 Ltbs6-Long Term Basic SP 6 - - - - - - - - - - - - - - -
222483 Ltd001-Long Term 66 - - - - - - - - - - - - - - -
222484 Ltd002-Long Term 60 200.81 - 200.81 - - - - - - - - - - - 200.81
222486 Lttce3-Lng Trm Total Care Ee 3 - - - - - - - - - - - - - - -
222487 Lttce6-Lng Trm Total Care Ee 6 - - - - - - - - - - - - - - -
222488 Lttcs3-Lng Trm Total Care Sp 3 - - - - - - - - - - - - - - -
222489 Lttcs6-Lng Trm Total Care Sp 6 - - - - - - - - - - - - - - -
222490 Lttie3-Lng Trm Tot Cre/Infl E3 (328.00) 328.00 - - - - - - - - - - - - -
222491 Lttie6-Lng Trm Tot Cre/Infl E6 - - - - - - - - - - - - - - -
222492 Lttis3-Lng Trm Tot Cre/Infl S3 - - - - - - - - - - - - - - -
222493 Lttis6-Lng Trm Tot Cre/Infl S6 - - - - - - - - - - - - - - -
222494 CNA 60-Long Term Disability-60 181.47 - 181.47 - - - - - - - - - - - 181.47
222495 CNA 66-Long Term Disability-66 - - - - - - - - - - - - - - -
222496 CCxxxx LSU Critcal Care 45.54 - 45.54 - - - - - - - - - - - 45.54
222518 CAMPRO_Cambridge Plan-Pro - - - - - - - - - - - - - - -
222520 Exercise Room-LSUSH - - - - - - - - - - - - - - -
222521 Misn-Life Investors Aftax 31.66 - 31.66 - - - - - - - - - - - 31.66
222522 MISX82-Starmount Life Atax - - - - - - - - - - - - - - -
222523 MISN83-Provident Life (0.38) - (0.38) - - - - - - - - - - - (0.38)
222525 Misn19-Protective Life Can 148.46 - 148.46 - - - - - - - - - - - 148.46
222526 Misn20-American Family Life - - - - - - - - - - - - - - -
222527 Misn21-American Public Cancer 87.13 - 87.13 - - - - - - - - - - - 87.13
222530 Misn26-Professional Ins. Corp. - - - - - - - - - - - - - - -
222531 Misn27-American Puplic Icu - - - - - - - - - - - - - - -
222532 Misn28-Denta Care 1 - - - - - - - - - - - - - - -
222533 Misn29-Denta Care 2 - - - - - - - - - - - - - - -
222534 Misn30-American Heritage Cn (0.62) - (0.62) - - - - - - - - - - - (0.62)
222535 Misn31-American Income Life - - - - - - - - - - - - - - -
222536 Misn32-American Income Can - - - - - - - - - - - - - - -
222537 Misn33-American Income Hlth - - - - - - - - - - - - - - -
222538 Misn34-Conseco Health-Cancer - - - - - - - - - - - - - - -
222539 Misn35-Conseco Health-Icu 8.46 - 8.46 - - - - - - - - - - - 8.46
222540 Misn36-Conseco Health-Heart - - - - - - - - - - - - - - -
222541 Misn37-Conceco Hlth-Cr Cv - - - - - - - - - - - - - - -
222542 Misn38-Conseco Health-Acdt - - - - - - - - - - - - - - -
222543 Misn39-Conseco Health-Acdt Cv - - - - - - - - - - - - - - -
222544 Misn40-Conseco Health-Can Cv (18.72) - (18.72) - - - - - - - - - - - (18.72)
222545 Misn41-Conseco Health-Hosp In - - - - - - - - - - - - - - -
222546 Misn42-Conseco Health-Life 10.26 - 10.26 - - - - - - - - - - - 10.26
222547 Misn43-Protective Life 34.23 - 34.23 - - - - - - - - - - - 34.23
222549 Misn45-Amer Family Life Cancer - - - - - - - - - - - - - - -
222550 Misn46-Amer Family Life Icu - - - - - - - - - - - - - - -
222551 Misn47-Amer Family Life Hsp I - - - - - - - - - - - - - - -
222552 Misn48-Amer Family Life Acdt - - - - - - - - - - - - - - -
222554 Misn50-Colonial Life Can - - - - - - - - - - - - - - -
222555 Misn51-Colonial Life Hosp 16.96 - 16.96 - - - - - - - - - - - 16.96
222556 Misn52-Colonial Life Acdt 128.51 - 128.51 - - - - - - - - - - - 128.51
222557 Misn53-Colonial Life Icu - - - - - - - - - - - - - - -
222558 Misn54-Colonial Life Etc (179.53) - (179.53) - - - - - - - - - - - (179.53)
222559 Misn55-Life Invest-Icu (138.16) - (138.16) - - - - - - - - - - - (138.16)
222560 Misn56-Life Invest-Acdt 14.14 - 14.14 - - - - - - - - - - - 14.14
222561 Misn57-Life Invest-Acdt Cv - - - - - - - - - - - - - - -
222562 Misn58-Life Invest-Heart Cr 11.60 - 11.60 - - - - - - - - - - - 11.60
222564 Misn60-Life Invest-Cancer Cv 119.09 - 119.09 - - - - - - - - - - - 119.09
222565 Misn61-Life Invest-Icu Cv - - - - -