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FY 09 AFR - LSU Health Care Services Division

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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                     -                 -                  -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222566    Misn62-Life Invest-Life                     14.14               -                14.14               -               -                -                     -               -                -              -               -                -              -                  -                          14.14
   222567    Misn63-Professional Ins-Acdt                  -                 -                  -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222568    Misn64-Professional Ins-Hsp In                -                 -                  -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222569    Misn65-Professional Ins-Life                  -                 -                  -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222570    Misn66-Pre Paid Legal                         -                 -                  -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222572    Misp70-Café Req Ben Deduct                    -                 -                  -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222573    Misn71-American Heritage Acdt                 -                 -                  -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222574    Misn72-American Heritage Dis                (0.98)              -                (0.98)              -               -                -                     -               -                -              -               -                -              -                  -                          (0.98)


                                                                                                                                                       Page 199 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
   222575    Misn73-American Heritage Lf                 (0.38)                -                 (0.38)              -               -                -                     -               -                -              -               -                -              -                  -                          (0.38)
   222576    Misn74-Ms Of A Dent All, Inc                  -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222577    Misn75-New York Life                       109.93                 -                109.93               -               -                -                     -               -                -              -               -                -              -                  -                         109.93
   222578    Misn76-Guaranty Income Lf                   41.57                 -                 41.57               -               -                -                     -               -                -              -               -                -              -                  -                          41.57
   222579    Misn77-Dina Dental Care                     53.94                 -                 53.94               -               -                -                     -               -                -              -               -                -              -                  -                          53.94
   222580    Misn78-Loyal American Lf                      -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222581    Misn79-Amer Public Acc/Non Prt                -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222582    Misn80-Amer Publ Inelg Sum N/P                -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222584    Misp21-American Public Cancer                 -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222588    Misp27-American Puplic Icu                    -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222589    Misp28-Denta Care 1                        (69.04)                -                (69.04)              -               -                -                     -               -                -              -               -                -              -                  -                         (69.04)
   222590    Misp29-Denta Care 2                           -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222591    Misp30-American Heritage Cn                   -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222592    Misp34-Conseco Hlth-Cancer                    -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222593    Misp35-Conseco Hlth-Icu                       -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222594    Misp36-Conseco Hlth-Heart Cr                  -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222598    Misp45-Amer Family Life Cn                  (8.00)                -                 (8.00)              -               -                -                     -               -                -              -               -                -              -                  -                          (8.00)
   222599    Misp46-Amer Family Life Icu                  8.00                 -                  8.00               -               -                -                     -               -                -              -               -                -              -                  -                           8.00
   222600    Misp47-Amer Family Life Hsp I                 -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222602    Misp50-Colonial Life Can                   187.60                 -                187.60               -               -                -                     -               -                -              -               -                -              -                  -                         187.60
   222603    Misp51-Colonial Life Hosp                    9.69                 -                  9.69               -               -                -                     -               -                -              -               -                -              -                  -                           9.69
   222605    Misp53-Colonial Life Icu                      -                   -                   -                 -               -                -                     -               -                -              -               -                -              -                  -                            -
   222606    Misp55-Life Invest Of Am Icu                 5.97                 -                  5.97               -               -                -                     -               -                -              -               -                -              -                  -                           5.97
   222608    Misp58-Life Invest Of Heart Cr                -                   -                   -                 -               -                -                     -               -                -              -               -                -              -