audit fy03
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Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
35
pages
English
Documents
Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
Minnesota Higher Education Services Office Financial Statements and Supplemental Schedules for the Years Ended June 30, 2003 and 2002 and Independent Auditors’ Report MINNESOTA HIGHER EDUCATION SERVICES OFFICE TABLE OF CONTENTS Page INDEPENDENT AUDITORS’ REPORT 1 MANAGEMENT’S DISCUSSION AND ANALYSIS 2 FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2003 AND 2002: Combined Statements of Net Assets 9 Combined Statements of Activities 10 Balance Sheets - Governmental Fund Types 11 Statements of Revenues, Expenditures, and Changes in Fund Balances - Governmental Fund Types 12 Statements of Revenues, Expenses, and Changes in Net Assets - Proprietary Fund Types 13 Statements of Cash Flows - Proprietary Fund Types 14 Notes to Financial Statements 15 SUPPLEMENTAL SCHEDULES FOR THE YEARS ENDED JUNE 30, 2003 AND 2002: Statements of Net Assets and Changes in Net Assets of Agency Funds 28 Budgetary Comparison Schedules 30 INDEPENDENT AUDITORS’ REPORT Minnesota Higher Education Services Council Saint Paul, Minnesota We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Minnesota Higher Education Services Office (“MHESO”), a component unit of the State of Minnesota, as of June 30, 2003 and 2002 and for the years then ended, which collectively comprise MHESO’s basic ...
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