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Review Report

2009 Annual Institutional Data Update

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Financial Information

Type 2009 2008 2007 2006
  Ending month of fiscal year June June June June
  Last Completed Audit Year (example 2008) 2009 2008 2007 2006
  Did you receive your last completed audit within 6 months of the close of your fiscal year? No Yes No No
  Was your most recent financial audit UNQUALIFIED? Yes Yes Yes Yes
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Composite Financial Index

FYE (Page 1 of 2) 2009   2008   2007  
Primary Reserve Ratio Calculation Data Str Wt CFI Data Str Wt CFI Data Str Wt CFI
Institution unrestricted net assets   65,456       89,864       129,821      
Institution expendable restricted net assets + 373,809       396,220       392,651      
Component Unit (C.U.) unrestricted net assets + 36,430       30,093       29,545      
C.U. temporary restrict net assets + 378,811       375,852       377,944      
C.U. net investment in plant - 6,454       2,339       2,799      
Numerator Total   848,052       889,690       927,162      
Institution operating expenses   4,209,187       4,038,418       3,744,787      
Institution nonoperating expenses + 73,460       132,151       73,602      
Elimination of inter-entity amounts + 0       0       0      
C.U. total expenses + 206,603       253,965       171,163      
Denominator Total   4,489,250       4,424,534       3,989,552      
Primary reserve ratio (p. 58*) / 0.189 1.42 0.35 0.50 0.201 1.51 0.35 0.53 0.232 1.74 0.35 0.61
Net Operating Revenue Ratio Calculation                        
Institution operating income (loss)   -1,324,946       -1,192,102       -1,116,758      
Institution net nonoperating revenues + 1,296,460       1,122,948       1,140,856      
C.U. change in unrestricted net assets + 6,337       548       5,726      
Elimination of inter-entity amounts + 0       0       0      
Numerator Total   -22,149       -68,606       29,824      
Institution operating revenues   2,884,241       2,846,316       2,628,029      
Institution nonoperating revenues + 1,429,338       1,255,099       1,214,458      
C.U. total unrestricted revenues + 35,000       22,737       22,940      
Elimination of inter-entity amounts + 0       0       0      
Denominator Total   4,348,579       4,124,152       3,865,427      
Net Operating Revenue ratio (p. 86*) / -0.005 -0.71 0.10 -0.07 -0.017 -1.00 0.10 -0.10 0.008 1.14 0.10 0.11
Return on Net Assets ratio calculation                        
Change in net assets plus C.U. change in net assets   -228,220       -93,367       235,761      
Elimination of inter-entity amounts + 0       0       0      
Divided by total net assets + C.U. total net assets (beginning of year)   3,342,919       3,571,139       3,664,506      
Return on Net Assets ratio (p. 74*) / -0.068 -1.00 0.20 -0.20 -0.026 -1.00 0.20 -0.20 0.064 3.20 0.20 0.64
Viability ratio calculation                        
Numerator - Expendable net assets (from Primary Reserve Numerator)   848,052       889,690       927,162      
Institution long-term debt (total project-related debt)   1,712,693       1,630,947       1,524,559      
C.U. long-term debt (total project-related debt) + 0       0       0      
Denominator - Total Long-term + C.U. debt (total project-related debt)   1,712,693       1,630,947       1,524,559      
Viability ratio (p. 64*) / 0.495 1.19 0.35 0.42 0.546 1.31 0.35 0.46 0.608 1.46 0.35 0.51
Total-Composite Financial Indicator Score (CFI)         0.6       0.7       1.9
FYE (Page 2 of 2) 2006  
Primary Reserve Ratio Calculation Data Str Wt CFI
Institution unrestricted net assets   125,494      
Institution expendable restricted net assets + 364,599      
Component Unit (C.U.) unrestricted net assets + 23,819      
C.U. temporary restrict net assets + 328,947      
C.U. net investment in plant - 2,507      
Numerator Total   840,352      
Institution operating expenses   3,548,600      
Institution nonoperating expenses + 62,720      
Elimination of inter-entity amounts + 0      
C.U. total expenses + 170,235      
Denominator Total   3,781,555      
Primary reserve ratio (p. 58*) / 0.222 1.00 0.35 0.58
Net Operating Revenue Ratio Calculation        
Institution operating income (loss)   -1,058,292      
Institution net nonoperating revenues + 1,053,385      
C.U. change in unrestricted net assets + -3,286      
Elimination of inter-entity amounts + 0      
Numerator Total   -8,193      
Institution operating revenues   2,490,308      
Institution nonoperating revenues + 1,116,105      
C.U. total unrestricted revenues + 18,247      
Elimination of inter-entity amounts + 0      
Denominator Total   3,624,660      
Net Operating Revenue ratio (p. 86*) / -0.002 0.00 0.10 -0.03
Return on Net Assets ratio calculation        
Change in net assets plus C.U. change in net assets   171,853      
Elimination of inter-entity amounts + 0      
Divided by total net assets + C.U. total net assets (beginning of year)   3,428,745      
Return on Net Assets ratio (p. 74*) / 0.050 2.00 0.20 0.50
Viability ratio calculation        
Numerator - Expendable net assets (from Primary Reserve Numerator)   840,352      
Institution long-term debt (total project-related debt)   1,297,911      
C.U. long-term debt (total project-related debt) + 0      
Denominator - Total Long-term + C.U. debt (total project-related debt)   1,297,911      
Viability ratio (p. 64*) / 0.647 1.00 0.35 0.54
Total-Composite Financial Indicator Score (CFI)         1.6
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2010-04-16 16:29:17.000
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