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Attachment HE-14
2009 Off-Balance Sheet Survey
Instructions
Attachment HE-14: FY 2009 Off-Balance Sheet Financial Obligations
Instructions
Balance Sheet For purposes of this survey, balance sheet is referring to the Statement of Net Assets that was reported on the FST tab
within the Attachment HE-10, Financial Statement Template, as of June 30, 2009. In addition, it is only referring to the
higher education institution (HEI) amounts and not the foundation amounts.
Off-Balance Any amount for which the Commonwealth is committed to disburse funds or pledge revenues in future periods as of
Sheet June 30, 2009. While these amounts do not meet the accounting definition of a liability and are excluded from the balance
Obligation sheet, they do represent financial obligations of the Commonwealth for future periods. The obligations reported should not
represent the normal, ongoing future costs of performing the agency's functions.
Step 1 Select the institution's acronym and certain information such as institution name, institution #s, commitment and other
information submitted on the Attachment HE-10 will appear.
Step 2 Item #s are provided to identify different types of off-balance sheet items. Below is a summary of the different types:
Item 1 - Operating leases
Item 2 - Construction commitments
Item 3 - Other commitments
The first three items represent commitment information provided on the Attachment HE-10 TAB 6, Commitments, as of
June 30, 2009.
Item 4 - Significant intrafund liabilities to foundations that were eliminated
This item represents intrafund eliminations to liability amounts in the Elimination Entries to HEI column on the Attachment
HE-10 - Elimination Entries to FST tab.
Items 5 to 7 - Interest commitments
These items represent future interest amounts reported on the Attachment HE-10 - TAB 5, LT Liabilities, Parts 2, 3, and 4
for installment purchase obligations, capital lease obligations, and bonds payable issued by the institution. (Note: These
amounts exclude future interest amounts on VCBA pooled bonds, 9c bonds, and 9d bonds issued by the Department of
Treasury (Treasury) because these amounts will be provided by Treasury.)
Item 8 - Other commitments
This item represents executory costs on capital leases reported on the Attachment HE-10 - TAB 5, LT Liabilities, Part 3.
Item 9 - Public-private Partnership Agreements
If the institution has any commitments as of June 30, 2009 related to Public-private Partnership Agreements that are not
already reported in items 1 to 8, report these amounts under item 9.
Item 10 - Federal match requirements
If the institution has any commitments as of June 30, 2009 related to federal match requirements that are not already
reported in the above items, include these amounts under item 10.
Item 11 - Questioned federal costs
If the institution has any questioned costs as of June 30, 2009 that are not already reported in the above items, include
these amounts under item 11.
Item 12 - Potential legal case settlements
If the institution has any potential legal case settlements as of June 30, 2009 that are not already reported in the above
items, include these amounts under item 12.
Item 13 - Court-ordered requirements
If the institution has any court-ordered requirements as of June 30, 2009 that are not already reported in the above items,
include these amounts under item 13.
Item 14 - Other project commitments with no formal agreement
If the institution has other project commitments with no formal agreement but the institution is committed to the project as
of June 30, 2009 that are not already reported in the above items, include these amounts under item 14.
Items 15 to 20
List any off-balance sheet financial obligations as of June 30, 2009 that are not included in items 1 to 14. Contact DOA if
you need additional rows (items) to be added.
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Attachment HE-14
2009 Off-Balance Sheet Survey
Instructions
Attachment HE-14: FY 2009 Off-Balance Sheet Financial Obligations
Instructions
Step 3 The institution's acronym, #s, and name will appear after selecting the institution's acronym in step 1.
Step 4 This column represents the type of off-balance sheet obligations. Certain types have already been provided. If there are
additional off-balance sheet obligations as of June 30, 2009 that are not already listed in items 1 to 14, list them under
items 15 to 20.
Step 5 If not already provided, provide a description. For example, if the operating leases are for buildings only then buildings
would be the description. If the operating leases are for buildings and equipment then the description would be buildings
and equipment.
Step 6 This column provides the source of amounts listed in step 7 for items 1 to 8 and will appear after the institution's acronym
in step 1 is selected. The source of the following items is as follows:
Items 1 to 3: Attachment HE-10, TAB 6, Commitments
Item 4: Attachment HE-10, Elimination Entries to FST tab
Items 5 to 8: Attachment HE-10, TAB 5, LT Liabilities
Step 7 As noted in step 6, items 1 to 8 represent amounts per the applicable tabs in Attachment HE-10 and will appear after the
institution's acronym in step 1 is selected.
Step 8 This column is provided for items 1 to 3. If significant intrafund obligations with the foundations were excluded from these
amounts, provide the amounts that were excluded in this column.
Step 9 This column is provided for items 1 to 8. If any adjustments are needed to amounts listed in step 7; provide the
adjustments in this column. For example, if you discovered additional construction commitments as of June 30, 2009 that
should have been reported on TAB 6, include the additional commitments in this column.
Step 10 For items 1 to 8, this step represents the total off-balance sheet obligations as of June 30, 2009 and is a total of amounts
reported in steps 7 - 9.
For items 9 to 20, this step represents the total off-balance sheet obligations as of June 30, 2009 and the amount must be
keyed. If you are unable to determine the amount, see step 13.
Step 11 For items 1 to 20, answer the following: Was any of the amount reported in step 10 also reported as a liability in the
combined total column on the Attachment HE-10 - FST tab? (Note: Since this survey is to obtain off-balance sheet
obligations, this question is to ensure that total obligations reported in step 10 do represent off-balance sheet amounts.
The anticipated answer to this question is "no" because the step 10 amounts (excluding item 4) should represent amounts
that are not required by GAAP to be reported as a liability as of June 30, 2009. Also, for item 4, amounts provided should
have been reported as a liability by the institution; however, these represented intrafund balances with the foundation that
were eliminated because the institution and foundation amounts are reported as a combined total amount in the CAFR and
therefore are also considered off-balance sheet obligations for purposes of this survey.)
Step 12 If yes to step 11, what amount was reported as a liability in the combined total column on the Attachment HE-10 - FST tab
as of June 30, 2009?
Step 13 If an off-balance sheet obligation exists as of June 30, 2009, but the amount cannot be readily determined, please provide
a brief explanation for why the amount cannot be quantified.
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Instructions 2 of 9
Attachment HE-14
2009 Off-Balance Sheet Survey
Survey
Institution's Acronym:
Step 1)
Institution Name: #N/A
Select the institution's
Institution #s: #N/A
acronym from the drop-
Institution Contact Name:
down list and the
Institution Contact Phone Number:
institution's name and
Institution Contact E-mail Address:
institution's # will appear.
Date Completed:
Attachment HE-14 - FY 2009 Off-Balance Sheet Financial Obligations - Higher Education Institution only
See Instructions tab in this file and the Instructions word document for this attachment for guidance on how to complete this Survey tab.
Step 2 Step 3 Step 3 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 Step 11 Step 12
If applicable,
For items 1 - 3, add provide adjustments Was any of the amount
intrafund that have come to reported in step 10 If yes to step 11,
obligations with your attention after reported as a liability in what amount was
blended or discrete the template the combined total reported as a
foundations that submission that are column on the liability on the
Off-Balance Sheet were excluded from needed to correct Total Off-Balance Attachment HE-10 - Attachment HE-10
Institution's Type of Off-Balance Sheet Obligation as of the amounts amounts reported in Sheet Obligation as FST tab as of June 30, as of June 30,
Item # Acronym Institution # Institution Name Obligation Description Source of amounts provided June 30, 2009 reported in step 7 step 7 of June 30, 2009 2009? (yes or no) 2009?
1 0 #N/A #N/A Operating Leases #N/A #N/A #N/A
2 0 #N/A #N/A Construction commitments #N/A #N/A #N/A
3 0 #N/A #N/A Other commitments #N/A #N/A #N/A #N/A
Significant intrafund liabilities
Liabilities to foundations that were with foundations were
4 0 #N/A #N/A eliminated eliminated for CAFR reporting #N/A #N/A #N/A
Interest on installment
5 0 #N/A #N/A Interest commitments purchase obligations #N/A #N/A #N/A
Interest on capital lease
6 0 #N/A #N/A Interest commitments obligations #N/A #N/A #N/A
Interest on bonds payable -
issued by the institution
(excludes interest on VCBA
pooled bonds, 9c, and 9d
7 0 #N/A #N/A Interest commitments bonds issued by Treasury) #N/A #N/A #N/A
Executory costs on capital
8 0 #N/A #N/A Other commitments leases #N/A #N/A #N/A
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Survey 3 of 9
Attachment HE-14
2009 Off-Balance Sheet Survey
Survey
Step 2 Step 3 Step 3 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 Step 11 Step 12
If applicable,
For items 1 - 3, add provide adjustments Was any of the amount
intrafund that have come to reported in step 10 If yes to step 11,
obligations with your attention after reported as a liability in what amount was
blended or discrete the template the combined total reported as a
foundations that submission that are column on the liability on the
Off-Balance Sheet were excluded from needed to correct Total Off-Balance Attachment HE-10 - Attachment HE-10
Institution's Type of Off-Balance Sheet Obligation as of the amounts amounts reported in Sheet Obligation as FST tab as of June 30, as of June 30,
Item # Acronym Institution # Institution Name Obligation Description Source of amounts provided June 30, 2009 reported in step 7 step 7 of June 30, 2009 2009? (yes or no) 2009?
Public-private Partnership
9 0 #N/A #N/A Agreements
10 0 #N/A #N/A Federal match requirements
11 0 #N/A #N/A Questioned Federal costs
12 0 #N/A #N/A Potential legal case settlements
13 0 #N/A #N/A Court-ordered requirements
Other project commitments with
no formal agreement but the
institution is committed to the
14 0 #N/A #N/A project
15 0 #N/A #N/A
16 0 #N/A #N/A
17 0 #N/A #N/A
18 0 #N/A #N/A
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Survey 4 of 9
Attachment HE-14
2009 Off-Balance Sheet Survey
Survey
Step 2 Step 3 Step 3 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 Step 11 Step 12
If applicable,
For items 1 - 3, add provide adjustments Was any of the amount
intrafund that have come to reported in step 10 If yes to step 11,
obligations with your attention after reported as a liability in what amount was
blended or discrete the template the combined total reported as a
foundations that submission that are column on the liability on the
Off-Balance Sheet were excluded from needed to correct Total Off-Balance Attachment HE-10 - Attachment HE-10
Institution's Type of Off-Balance Sheet Obligation as of the amounts amounts reported in Sheet Obligation as FST tab as of June 30, as of June 30,
Item # Acronym Institution # Institution Name Obligation Description Source of amounts provided June 30, 2009 reported in step 7 step 7 of June 30, 2009 2009? (yes or no) 2009?
19 0 #N/A #N/A
20 0 #N/A #N/A
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Survey 5 of 9
Attachment HE-14
2009 Off-Balance Sheet Survey
Survey
Institution's Acronym:
Step 1)
Institution Name: #N/A
Select the institution's
Institution #s: #N/A
acronym from the drop-
Institution Contact Name:
down list and the
Institution Contact Phone Number:
institution's name and
Institution Contact E-mail Address:
institution's # will appear.
Date Completed:
Attachment HE-14 - FY 2009 Off-Balance Sheet Financial Obligations - Higher Education Institution only
See Instructions tab in this file and the Instructions word document for this attachment for guidance on how to complete this Survey tab.
Step 2 Step 3 Step 3 Step 3 Step 4 Step 13
Institution's Type of Off-Balance Sheet If an off-balance sheet obligation exists as of June 30, 2009, but the amount cannot be readily determined, please provide a brief explanation for why the amount cannot be
Item # Acronym Institution # Institution Name Obligation quantified.
1 0 #N/A #N/A Operating Leases
2 0 #N/A #N/A Construction commitments
3 0 #N/A #N/A Other commitments
Liabilities to foundations that were
4 0 #N/A #N/A eliminated
5 0 #N/A #N/A Interest commitments
6 0 #N/A #N/A Interest commitments
7 0 #N/A #N/A Interest commitments
8 0 #N/A #N/A Other commitments
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Survey 6 of 9
Attachment HE-14
2009 Off-Balance Sheet Survey
Survey
Step 2 Step 3 Step 3 Step 3 Step 4 Step 13
Institution's Type of Off-Balance Sheet If an off-balance sheet obligation exists as of June 30, 2009, but the amount cannot be readily determined, please provide a brief explanation for why the amount cannot be
Item # Acronym Institution # Institution Name Obligation quantified.
Public-private Partnership
9 0 #N/A #N/A Agreements
10 0 #N/A #N/A Federal match requirements
11 0 #N/A #N/A Questioned Federal costs
12 0 #N/A #N/A Potential legal case settlements
13 0 #N/A #N/A Court-ordered requirements
Other project commitments with
no formal agreement but the
institution is committed to the
14 0 #N/A #N/A project
15 0 #N/A #N/A
16 0 #N/A #N/A
17 0 #N/A #N/A
18 0 #N/A #N/A
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Survey 7 of 9
Attachment HE-14
2009 Off-Balance Sheet Survey
Survey
Step 2 Step 3 Step 3 Step 3 Step 4 Step 13
Institution's Type of Off-Balance Sheet If an off-balance sheet obligation exists as of June 30, 2009, but the amount cannot be readily determined, please provide a brief explanation for why the amount cannot be
Item # Acronym Institution # Institution Name Obligation quantified.
19 0 #N/A #N/A
20 0 #N/A #N/A
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Survey 8 of 9
Attachment HE-14
2009 Off-Balance Sheet Survey
Certification
Institution Name (linked) #N/A
Attachment HE-14 - FY 2009 Off-Balance Sheet Financial Obligations
Certification
For the Year Ended June 30, 2009
We certify that the Survey tab has been reviewed and is complete and accurate. (Note: There should be a
segregation of duties; therefore, the preparer and the reviewer should not be the same. By typing your
names below you certify that the preparer and reviewer were not the same for any tab and you have read
and understand the instructions for the attachment.)
Prepared by: Date:
Name
Title
Name
Title
Name
Title
Name
Title
Name
Title
Name
Title
Name
Title
Name
Title
Reviewed by: Date:
Name
Title
Name
Title
Name
Title
Name
Title
Name
Title
Name
Title
0f5cddc9-c781-4db1-b9d3-3bbc38af34ab.xls Certification 9 of 9
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