Lease Agreement Template for Virginia - Excel

Document Sample
Lease Agreement Template for Virginia - Excel Powered By Docstoc
					                                                                       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.




151ffb4b-66e2-4c91-bace-f45769652c98.xls Instructions                                                                                          1 of 9
                                                                      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.




151ffb4b-66e2-4c91-bace-f45769652c98.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




    151ffb4b-66e2-4c91-bace-f45769652c98.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




     151ffb4b-66e2-4c91-bace-f45769652c98.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




     151ffb4b-66e2-4c91-bace-f45769652c98.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




    151ffb4b-66e2-4c91-bace-f45769652c98.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




     151ffb4b-66e2-4c91-bace-f45769652c98.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




     151ffb4b-66e2-4c91-bace-f45769652c98.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




151ffb4b-66e2-4c91-bace-f45769652c98.xls Certification                                                                9 of 9

				
DOCUMENT INFO
Description: Lease Agreement Template for Virginia document sample