tailieunhanh - REPORT NO. 2011-089 FEBRUARY 2011 PALM BEACH STATE COLLEGE Financial Audit_part2

BÁO CÁO KHÔNG. 2011-089 Chi phí hoạt động của trường Đại học và đơn vị thành phần của nó cho các năm tài chính tương ứng kết thúc được trình bày trong bảng sau: Chi phí điều hành (Trong Hàng ngàn) Trường Cao đẳng 6-30-10 6-30-09 Chi phí hoạt động Cán Dịch vụ Học bổng và Miễn trừ Tiện ích và Truyền thông các hợp đồng dịch vụ Các dịch vụ khác và Chi phí vật liệu và khấu hao Supplies Tổng số Chi phí hoạt động Hợp phần Đơn vị 12-31-09 12-31-08 . | February 2011 report No. 2011-089 Operating expenses for the College and its component unit for the respective fiscal years ended are presented in the following table Operating Expenses In Thousands College__Component Unit 6-30-10 6-30-09 12-31-09 12-31-08 Operating Expenses Personnel Services 87 060 82 000 Scholarships and Waivers 25 976 14 829 1 916 1 905 Utilities and Communications 3 852 3 730 Contractual Services 7 551 7 813 Other Services and Expenses 6 180 5 394 5 087 5 909 Materials and Supplies 7 806 8 017 Depreciation 8 515 8 140 Total Operating Expenses 146 940 129 923 7 003 7 814 The following chart presents the College s operating expenses for the 2009-10 and 2008-09 fiscal years Operating Expenses College In Thousands College operating expenses increased by 17 million or percent as a result of the following factors Personnel services expenses increased by million or percent primarily due to increased enrollment resulting in increased instructional staff and corresponding employee benefits costs. Scholarship expenses increased by million or percent primarily due to increased financial aid enrollment activities. Other services and expenses increased by million or percent which included instructional and custodial outsourcing operations. Nonoperating Revenues and Expenses Certain revenue sources that the College relies on to provide funding for operations including State appropriations certain gifts and grants and investment income are defined by GASB as nonoperating. Nonoperating expenses This is trial version February 2011 report No. 2011-089 include capital financing costs and other costs related to capital assets. The following summarizes the College s nonoperating revenues and expenses for the 2009-10 and 2008-09 fiscal years Nonoperating Revenues Expenses College In Thousands 2009-10 2008-09 State Appropriations 47 715 46 131 Gifts and Grants 46 816 30 438 Investment Income Loss 1 662 229 .