tailieunhanh - REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit_part2

Lưu ý: (1) Các khoản cho thời gian sáu tháng kết thúc ngày 31 tháng 12 2009. Các biểu đồ sau đây trình bày chi phí của nhà trường hoạt động cho năm tài chính 2009-10 và 2008-09: Chi phí hoạt động: College (Trong Hàng ngàn) Nhân viên Dịch vụ Học bổng và Miễn trừ Tiện ích và Dịch vụ Truyền thông hợp đồng dịch vụ khác và Chi phí vật liệu và khấu hao Đồ | March 2011 Report No. 2011-129 Operating Expenses In Thousands College Component Unit 6-30-10 6-30-09 12-31-09 1 6-30-09 Operating Expenses Personnel Services 30 107 28 328 211 412 Scholarships and Waivers 9 858 4 750 570 1 161 Utilities and Communications 2 238 2 315 10 16 Contractual Services 5 753 5 659 259 447 Other Services and Expenses 3 109 2 775 156 714 Materials and Supplies 7 324 7 500 15 75 Depreciation 3 094 3 256 Total Operating Expenses 61 483 54 583 1 221 2 825 Note 1 Amounts are for the six-month period ended December 31 2009. 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 expense changes were the result of the following factors Personnel services cost increased million or percent. This increase is due mainly to the additional costs of instruction resulting from enrollment growth and a mid-year one-time special payment for regular full- and part-time employees. Scholarships and waivers increased million or percent due to the tuition and fee rate increase and the increased student population receiving Federal Pell grants. 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 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 This is trial version March 2011 Report No. 2011-129 Nonoperating Revenues Expenses College In Thousands 2009-10 2008-09 State Appropriations 17 497 19 168 Gifts and Grants 17 370 9 561 Investment Income 63 149 Other Nonoperating Revenues 255 Interest on Capital Asset-Related Debt 40. 43 Net Nonoperating Revenues 35 145 28 835 Net nonoperating .