Washburn University
FINANCIAL REPORT - 2007 - 08
All reports linked below are from Washburn University's published annual 2007-08 Financial Report and supporting documentation. All reports are in PDF format.
General Fund
General Reports
- General Fund - Balance Sheets (1 page)
- General Fund - Statement of Changes in Net Assets (1 page)
- General Fund - Operating Statements - Revenues and Transfers In (1 page)
- General Fund - Operating Statement - Expenses and Transfers Out (1 page)
- Detail of Departmental Expenses Compared to Budget (5 pages)
Auxiliary Reports
- Analysis of Residence Hall Operations (2 pages)
- Analysis of Memorial Union Dining Services Operations (1 page)
- Analysis of Memorial Union Bookstore Operation (1 page)
Special Reports
- Student Credit Hour Cost Analysis (1 page)
- Analysis of KTWU - Public Television Channel 11 (1 page)
- Analysis of Athletics Revenue and Expenses (1 page)
- Analysis of School of Law Income and Expenses (1 page)
Building Construction Fund
Expenditures for capital projects, such as the Stoffer renovation, the School of Business remodel and Whiting renovation are disbursed from the Building Construction Fund. Expenditures for computer equipment, other equipment, and building improvements are also disbursed from this fund.
- Balance Sheet (1 page)
University Restricted and Agency Fund
Over $25 million was disbursed outside of the University's operating budget through the accounts included in this fund. Disbursements vary widely and include disbursements made from student activity fees, other student organizations, special projects (such as the Job Fair, the immunization program, and special class trips), scholarships, and special contributions (including the annual giving campaign). Other restricted activity, such as the University's licensing program, the self-funded health insurance program, the Law School Dean's Fund, and Governmental Relations Operations are also reported within this fund.
- Agency Accounts & Restricted Funds (19 pages)
- Analysis of Kelsey & Edna Petro Endowed Funds (1 page)
Sales Tax Smoothing Fund
This fund was created in fiscal year 1999-2000. The purpose of the fund is to provide general funds for operating purposes in years when sales tax collections are less than the amount budgeted in the General Fund. An initial deposit of $1,013,966 was made from the 1999-2000 sales tax receipts. Current fiscal year tax receipts in excess of the amount budgeted in the General Fund are added to this fund at year end.