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InstitutionLouisiana State Legislative Auditor, Baton Rouge.
TitelLouisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.
Quelle(1999), (111 Seiten)
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Spracheenglisch
Dokumenttypgedruckt; online; Monographie
SchlagwörterQuantitative Daten; Accounting; Expenditures; Financial Audits; Higher Education; Income; State Colleges; State Universities; Tables (Data)
AbstractThis report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter summarizes findings and notes that except for the practice of excluding liability relating to compensated absences, the general financial statements present the financial condition of the university fairly and according to generally accepted accounting principles. The auditor's report includes three general purpose financial statements covering combined balances for all funds; changes in fund balances; and current revenues, expenditures, and other changes. Also included are supplemental information schedules for the LSU Board of Supervisors and System Administration; the Pennington Biomedical Research Center; LSU & A&M College (Baton Rouge); LSU at Alexandria; LSU at Eunice; the Paul M. Hebert Law Center; LSU Agricultural Center; the University of New Orleans; LSU at Shreveport; and the LSU Medical Center. For each of the individual institutions, the report provides a balance sheet; a schedule of changes in fund balances; and a schedule of current revenues, expenditures, and other changes. (DB)
AnmerkungenWeb site: http://www.lla.state.la.us
Erfasst vonERIC (Education Resources Information Center), Washington, DC
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