FY2017 AFR Model Revised 4-18-2017

General Information NEW FOR FY
Enter data in yellow cells. This information will flow into AFR MD&A, Notes, etc.
1) Enter the full name of the institution below.
Normal capitalization --> Peachtree State University

All capital letters --> PEACHTREE STATE UNIVERSITY
2) Enter abrevation for intstitution --> PSU
3) Enter general name for entity (i.e. College, University, Institution, Institute, etc.)
Institution
4) Enter fiscal year --> 2017
5) Will discretely presented component units be reported within the financial statements?
Yes
6) Will fiduciary statements be reported in AFR?
Yes
NEW FOR FY 2017
PEACHTREE STATE UNIVERSITY
ENTER ALL AMOUNTS IN WHOLE DOLLARS THROUGHOUT THE AFR EXCEL FILE
(All check points should be -0-. If not, find problem and correct)
FY 2017 FY 2016
"Statement of Net Position" (Total Assets + Deferred Outflows) - (Total Liab. + Deferred Inflows) = Total Net Position 0.00 0.00
"Statement of Net Position"/"SRECNP" - Total Net Position must agree 0.00 0.00
"Statement of Net Position"/"Note 3 Accounts Receivable" - must agree 0.00 0.00
"Statement of Net Position"/"Note 4 Inventories" - must agree 0.00 0.00
"Statement of Net Position"/"Note 6 Capital Assets" - must agree 0.00 0.00
"Statement of Net Position"/"Note 7 Advances (including Tuition & Fees)" - must agree 0.00 0.00
"Statement of Net Position"/"Note 8 Long-Term Liabilities" Capital Leases current portion - must agree 0.00 0.00
"Statement of Net Position"/"Note 8 Long-Term Liabilities" Capital Leases noncurrent portion - must agree 0.00 0.00
"Statement of Net Position"/"Note 8 Long-Term Liabilities" - Compensated Absences current portion - must agree 0.00 0.00
"Statement of Net Position"/"Note 8 Long-Term Liabilities" - Compensated Absences noncurrent portion - must agree 0.00 0.00
"Statement of Net Position"/"Note 8 Long-Term Liabilities" - Notes & Loans current portion - must agree 0.00 0.00
"Statement of Net Position"/"Note 8 Long-Term Liabilities" - Notes and Loans noncurrent portion - must agree 0.00 0.00
"Statement of Net Position"/"Note 8 Long-Term Liabilities" - Total must agree 0.00 0.00
"Statement of Net Position"/"Note 2 Back up Deposit Reconcile" - Reported deposits must reconcile to Cash and Noncurrent Cash 1,000,000.00
"Statement of Net Position"/"Note 2 Backup B-Inv. Recon." - Reported investments must reconcile to S-T Investments plus
Investments 0.00
"Statement of Net Position"/Note 10 for Unrestricted Nonexpendable Net Position must agree 0.00 0.00
"Statement of Net Position"/Note 10 for Restricted Expendable Net Position must agree 0.00 0.00
"SRECNP"/"Note 18 Operating Expenses" - must agree

Faculty 0.00 0.00
Staff 0.00 0.00
Benefits 0.00 0.00
Personal Services 0.00 0.00
Travel 0.00 0.00
Scholarships and Fellowships 0.00 0.00
Utilities 0.00 0.00
Supplies and Others Services 0.00 0.00
Depreciation 0.00 0.00
Total Expenses 0.00 0.00
"SRECNP" Depreciation Expense/"Cash Flow Statement" Depreciation must agree 0.00

"SRECNP" Depreciation Expense/"Note 6" Additions to Accumulated Depr. must agree 0.00
FY2016 AFR Check Points Page 3 of 153

ENTER ALL AMOUNTS IN WHOLE DOLLARS THROUGHOUT THE AFR EXCEL FILE
(All check points should be -0-. If not, find problem and correct)
FY 2017 FY 2016
"Cash Flow Statement" Depreciation/"Note 6" Additions to Accumulated Depr. must agree 0.00
"SRECNP" State Appropriations/"Cash Flow Statement" State Appropriations must agree 0.00
"SRECNP" Prior Year Adjustments/"Worksheet for Note 6" Net Adjustments must agree 0.00
"SRECNP" State Capital Grants and Gifts/"Supplement Schedule" must agree 0.00
Cash Flow Statement

Net Cash provided (used) by operating activities (Direct & Indirect must agree) 0.00 0.00
Cash (end of Year)/SNP Cash + Noncurrent Cash must agree 0.00 0.00
Note 8 and 13 must agree (exception short-term portion of long-term liability) 0.00
"Statement of Net Position" "Net Investment in Capital Assets" should equal "Capital Assets, net" minus current and non-current
"Lease Purchase Obligations" and "Notes/Loans Payable" minus Deferred Gains on Debt Refunding plus Deferred Loss on Debt
Refunding and Capital Related Payables. 0.00 0.00
FY2016 AFR Check Points Page 4 of 153

FY-17 Change - Added area in column K for explanation of significant changes from prior year balances.
PEACHTREE STATE UNIVERSITY Institutions that have foundations reported in State CAFR must separate accounts receivable and lease
activity with component units.
Statements of Net Position
Enter data in yellow cells. If exclamation point appears in column J, provide explanation for PY/CY change in column K.
Institutions that have foundations reported in State CAFR must separate accounts receivable and lease activity with component units.
June 30, 2017 June 30, 2016 Increase/(Decrease)
ASSETS
Current Assets
Cash and Cash Equivalents $ - $ - -
Short-term Investments - - -
Accounts Receivable, net
Federal Financial Assistance - - -
State General Appropriations - - -
Margin Allocation Funds - - -
Affiliated Organizations - - -
Component Units - - -
Primary Government - - -
Other - - -
Notes Receivable, net - - -
Due From Other Funds - - -
Investment in Capital Leases - -
Inventories - - -
Prepaid Items - - -
Other Assets - - -
Total Current Assets - - -
-
Non-Current Assets -
Cash and Cash Equivalents - - -
Accounts Receivable, net -
Affiliated Organizations - - -
Component Units - - -
Primary Government - - -
Due From USO - Capital Liability Reserve Fund - - -
Due From Institution - Capital Liability Reserve Fund - - -
Pledges & Contributions - - -
Other - - -
Investments - - -
Notes Receivable, net - - -
Due From Other Funds - - -
Investment in Capital Leases - -
Other Assets - - -
Non-current Cash (Externally Restricted) - - -
Short-term Investments (Externally Restricted) - - -
Investments (Externally Restricted) - - -
Capital Assets, net - - -
Total Non-Current Assets - - -
TOTAL ASSETS - - -
-
DEFERRED OUTFLOWS OF RESOURCES -
Deferred Loss on Debt Refunding - - -
Deferred Loss on Defined Benefit Pension Plan - - -
Accumulated Decrease in Fair Value of Hedging Instruments - - -
TOTAL DEFERRED OUTFLOWS OF RESOURCES - - -
FY2016 AFR Statement of Net Position Page 5 of 153

-
LIABILITIES -
Current Liabilities -
Accounts Payable - - -
Salaries Payable - - -
Benefits Payable - - -
Contracts Payable - - -
Retainage Payable - - -
Due to Affiliated Organizations - - -
Due to Component Units - - -
Due to Primary Government - - -
Due to Other Funds - - -
Due to USO - Capital Liability Reserve Fund - - -
Advances (Including Tuition and Fees) - - -
Deposits - - -
Deposits Held for Other Organizations - - -
Other Liabilities - - -
Notes and Loans Payable - - -
Lease Purchase Obligations - External - - -
Lease Purchsae Obligations - Component Units - - -
Revenue Bonds & Notes Payable - - -
Liabilities Under Split Interest Agreements - - -
Interest Rate Swap - - -
Pollution Remediation - - -
Claims & Judgments - - -
Compensated Absences - - -
Total Current Liabilities - - -
-
Non-Current Liabilities -
Due to Affiliated Organizations - - -
Due to Component Units - - -
Due to Primary Government - - -
Due to Other Funds - - -
Advances (Including Tuition and Fees) - - -
Other Liabilities - - -
Notes and Loans Payable - - -
Lease Purchase Obligations - External - - -
Lease Purchsae Obligations - Component Units - - -
Revenue Bonds & Notes Payable - - -
Liabilities Under Split Interest Agreements - - -
Interest Rate Swap - - -
Pollution Remediation - - -
Claims & Judgments - - -
Compensated Absences - - -
Other Post Employment Benefits Obligation - - -

Net Pension Liability - - -

Total Non-Current Liabilities - - -
TOTAL LIABILITIES - - -
DEFERRED INFLOWS OF RESOURCES

Deferred Gain on Debt Refunding - - -
Deferred Funds Received in Advance of Timing Requirements - - -
Deferred Service Concession Arrangements - - -
Deferred Gain on Defined Benefit Pension Plan - - -
Accumulated Increase in Fair Value of Hedging Instruments - - -
TOTAL DEFERRED INFLOWS OF RESOURCES - - -
NET POSITION
Net Investment in Capital Assets - - -
Restricted for:
Nonexpendable - - -
Expendable - - -
Unrestricted - - -
-
TOTAL NET POSITION $ - $ - -
Check Point (Total Assets + Deferred Outflows) - (Total Liab. +

Deferred Inflows) = Total Net Position $0.00 $0.00

Check Point:
Capital Assets, net 0.00 0.00
Less: Lease Purchase Obligations (current portion) 0.00 0.00
Less: Lease Purchase Obligations (noncurrent portion) 0.00 0.00
Less: Notes and Loans Payable (current portion) 0.00 0.00
Less: Notes and Loans Payable (noncurrent portion) 0.00 0.00
Less: Accounts Payable (Capital-Related) Enter Amount ----> Account Number:
Less: Contracts Payable (Capital-Related) Enter Amount ----> 0.00 0.00 Account Number:
Less: Retainage Payable (Capital-Related) Enter Amount -----> 0.00 0.00 Account Number:
Less: Service Concessoin Arrangements
(Capital-Related) Enter Amount -----> 0.00 0.00
Less: Deferred Gain on Debt Refunding 0.00 0.00
Add: Deferred Loss on Debt Refunding 0.00 0.00
Add: Leases non-Capital Asset Related Enter Amount -----> 0.00 0.00
Total: Net Investment in Capital Assets (calculation) 0.00 0.00
Less: Net Investment in Capital Assets (Net Position) 0.00 0.00
Difference should be zero $0.00 $0.00

Statement of Net Position, Condensed
Years Ended June 30, 2017 and 2016
Increase/(Decrease)
June 30, 2017 June 30, 2016 FY2017/ FY2016
Assets:
Current Assets $ - $ - $0
Capital Assets, Net - - $0
Other Assets - - $0
Total Assets - - $0
Deferred Outflows of Resources - - $0
Liabilities:
Current Liabilities - - $0
Non-Current Liabilities - - $0
Total Liabilities - - $0
Deferred Inflows of Resources - - $0
Net Position:
Net Investment in Capital Assets - - $0
Restricted for:
Nonexpendable - - $0
Expendable - - $0
Unrestricted - - $0
Total Net Position $ - $ - $0
Check Point (Total Assets + Deferred

Outflows) - (Total Liab.+ Deferred
Inflows) = Total Net Position $0.00 $0.00 $0.00
Check Point Net Position per Condensed

SNP = Net Position per SNP $0.00 $0.00 $0.00
FY2016 AFR Stmt of Net Position-Condensed Page 9 of 153

FY-17 Change - Added area in column K for explanation of significant changes from prior year
PEACHTREE STATE UNIVERSITY balances.
Statement of Revenues, Expenses, and Changes in Net Position
% Increase/ Provide explanation for any account

June 30, 2017 June 30, 2016 Increase/(Decrease) (Decrease) with a "!" in column J
OPERATING REVENUES
Student Tuition and Fees (net) $ - $ - - 0%
Federal Appropriations - - - 0%
Grants and Contracts -
Federal - - - 0%
State - - - 0%
Other - - - 0%
Sales and Services - - - 0%
Rents and Royalties - - - 0%
Auxiliary Enterprises -
Residence Halls - - - 0%
Bookstore - - - 0%
Food Services - - - 0%
Parking/Transportation - - - 0%
Health Services - - - 0%
Intercollegiate Athletics - - - 0%
Other Organizations - - - 0%
Gifts and Contributions - - - 0%
Endowment Income - - - 0%
Other Operating Revenues - - - 0%
-
Total Operating Revenues - - - 0%
-
OPERATING EXPENSES -
Faculty Salaries - - - 0% $0
Staff Salaries - - - 0%
Employee Benefits - - - 0%
Other Personal Services - - - 0%
Travel - - - 0%
Scholarships and Fellowships - - - 0%
Utilities - - - 0%
Supplies and Other Services - - - 0%
Depreciation - - - 0%
-
Total Operating Expenses - - - 0%
-
Operating Income (Loss) - - - 0%
-
NONOPERATING REVENUES (EXPENSES) -
State Appropriations - - - 0%
Federal - - - 0%
State - - - 0%
Other - - - 0%
Gifts - - - 0%
Investment Income - - - 0%
Interest Expense - - - 0%
Other Nonoperating Revenues (Expenses) - - - 0%
-
Net Nonoperating Revenues - - - 0%
-
Income (Loss) Before Other Revenues, Expenses,
Gains, or Losses - - - 0%
-
Capital Grants and Gifts -
FY2016 AFR Revenues & Expenditures Page 10 of 153

FY-17 Change - Added area in column K for explanation of significant changes from prior year
PEACHTREE STATE UNIVERSITY balances.
% Increase/ Provide explanation for any account

June 30, 2017 June 30, 2016 Increase/(Decrease) (Decrease) with a "!" in column J
Federal - - - 0%
State - - - 0%
Other - - - 0%
Additions to Permanent and Term Endowments - - - 0%
Special Item - - - 0%
Extraordinary Item - - - 0%
-
Total Other Revenues, Expenses, Gains or Losses - - - 0%
-
Change in Net Position - - - 0%
-
Net Position, Beginning of Year, As Originally Reported - - - 0%
Prior Year Adjustments - - - 0%
Net Position, Beginning of Year, Restated - - - 0%
-
Net Position-End of Year $ - $ - -
$0 0%
Check point: Ending Net Position must agree per SNP and SRECNP statements
Does FY17 beginning Net
Position equal FY16 ending
SRECNP $0.00 $0.00 Net Position?
Statement of Net Position 0.00 0.00 Check Point:
If not -0-, find problem $0.00 $0.00 Yes, they are in balance.
FY2016 AFR Revenues & Expenditures Page 11 of 153

Statement of Revenues, Expenses and Changes in Net Position, Condensed
Increase/(Decrease)
FY2017/FY2016
June 30, 2017 June 30, 2016
Operating Revenues $ - $ - $0
Operating Expenses - - $0
Operating Loss - - $0
Nonoperating Revenues and Expenses - - $0
Income (Loss) Before other Revenues,
Expenses, Gains or Losses - - $0
Other Revenues, Expenses, Gains or Losses - - $0
Increase/(Decrease) in Net Position - - $0
Net Position at Beginning of Year, as originally
reported - - $0
Prior Year Adjustments - - $0
Net Position at Beginning of Year, Restated - - $0
Net Position at End of Year $ - $ - $0
Ckpoint: Net Position above = Net Position per SNP $0 $0
Revenue by Source
Fiscal Years Ended June 30, 2017 and 2016
Increase/(Decrease)
June 30, 2017 June 30, 2016 FY2017/FY2016
Operating Revenues
Tuition and Fees $ - $ - $0
Federal Appropriations - - $0
Grants and Contracts - - $0
Sales and Services - - $0
Auxiliary - - $0
Other - - $0 FY2017 FY2016
Total Operating Revenues - - $0 $0 $0
Nonoperating Revenues
State Appropriations - - $0
Grants and Contracts - - $0
FY2016 AFR Rev & Exp - Condensed Page 12 of 153

Statement of Revenues, Expenses and Changes in Net Position, Condensed
Gifts - - $0
Investment Income - - $0
Other - - $0 FY2017 FY2016
Total Nonoperating Revenues - - $0 $0 $0
Capital Gifts and Grants
State - - $0
Other Capital Gifts and Grants - - $0 FY2017 FY2016
Total Capital Gifts and Grants - - $0 $0 $0
Additions to Permanent Endowments - - $0 FY2017 FY2016
Total Permanent Endowments - - $0 $0 $0
Special Item
Capital Asset Transfer - - $0 FY2017 FY2016
Total Special Item - - $0 $0 $0
Total Revenues $ - $ - $0
Expenses (by Functional Classification)

Fiscal Years Ended June 30, 2017 and 2016
Increase/(Decrease)
June 30, 2017 June 30, 2016 FY2017/FY2016
Operating Expenses
Instruction $ - $ - $0
Research - - $0
Public Service - - $0
Academic Support - - $0
Student Services - - $0
Institutional Support - - $0
Plant Operations and Maintenance - - $0
Scholarships and Fellowships - - $0
Auxiliary Enterprises - - $0
Total Operating Expenses - - $0 $0 $0
Nonoperating Expenses
Interest Expense (Capital Assets) - - $0 $0 $0
Total Nonoperating Expenses - - $0
Total Expenses $ - $ - $0 $0 $0
Comment - Operating Expenses by Functional Category are linked from Note 18
FY2016 AFR Rev & Exp - Condensed Page 13 of 153

Non-capital Financing Activities Noncash Items Worksheet
Fiscal Year Ended June 30, 2017 Dr balance = Positive
Cr balance = Negative
Enter data in yellow cells.
Background:
Paragraph 37 of Statement 9 requires that information about all investing, capital, and financing activities of a governmental enterprise during a period that affect recognized assets, deferred outflows, liabilities, or deferred
inflows but do not result in cash receipts or cash payments in the period should be reported as noncash items. Disclosure of noncash information is required if a transaction meets all of these three characteristics:
a. Is the transaction noncash? Some transactions include cash and noncash components. Only the cash portion of the transaction should be presented in the statement of cash flows. The noncash portion should be
evaluated further.
b. Does the transaction affect recognized assets, deferred outflows, liabilities, or deferred inflows? Noncash transactions that result in the recognition of assets, deferred outflows, liabilities, and deferred inflows should be
analyzed. Changes in the balance of an assets, deferred outflows, liabilities, or deferred inflows that are not attributable to cash transactions should be considered noncash transactions. For example, when an enterprise
fund enters into a capital lease for a building, a noncash transaction occurs because a capital lease obligation and the building are recorded in the statement of net position. The inception of an operating lease, on the other
hand, requires no disclosure because there is no effect on the statement of net position.
c. Is the transaction an investing, capital, or financing activity? A noncash transaction should be disclosed only when it (had it been a cash transaction) meets the definition of the investing, capital and related financing, or
noncapital financing activities category. For example, a capital lease transaction meets the definition of a capital and related financing activity. However, a customer account receivable balance that was used to offset an
account payable to that customer is an operating activity and is not required to be disclosed.
Instructions:
The below change in net position accounts (balance sheet) should be further evaluated to determine if non-cash transactions are required to be disclosed in the Non-Cash Investing, Non-Capital Financing, And Capital And
Related Financing Transactions section of the Statement of Cash Flows. Analyze and break out the cash and noncash activity that make up the change in each of the below balance sheet categories by entering amounts in
the yellow highlighted cells. Debit transactions should be entered as positives, while credit transactions should be entered as negatives.
Analysis of Balance Sheet Accounts Related to Non-capital Financing Activities

Nonoperating Noncapital Financing Accounts Receivables (123xxx) (124998)
Beginning Balance
Break out the cash and noncash items that make up the change in the balance sheet category
Collection of Prior Year Nonoperating Noncapital Financing Accounts Receivables
Current Year Accrual of Nonoperating Noncapital Financing Accounts Receivables
Other (Explain)
Other (Explain)
Ending Nonoperating Noncapital Financing Accounts Receivables -
Nonoperating Noncapital Financing Advances and Deferred Inflows (217800)(298000, 298300, 298401)
Beginning Balance
New Advances in Current Year
Current Year Recognition of Advances as Revenue
New Noncapital Deferred Inflow - Service Concession Arrangements
Current Year Recognition of Service Concession Arrangements as Revenue
New noncapital Deferred Inflow - Grants Rec'd in Advance
Current Year Recognition of Grants Rec'd in Advance
Other (Explain)
Other (Explain)
Ending Nonoperating Noncapital Financing Advances and Deferred Inflows -
Due From USO/Institution - Capital Liability Reserve Fund (126960, 126970)
Beginning Balance
Current Year Disbursement of Funds Placed on Deposit at USO
Current Year Receipt of Funds From USO

Other (Explain)
Other (Explain)
Ending USO/Institution - Capital Liability Reserve Fund -
Noncapital Debt (21949x, 29119x,21959x,29129x)
Beginning Balance
New Noncapital Debt Recognized in Current Year
Payment of Principal on Noncapital Debt
Increase on Principal due to Capitalized Interest
Adjustments to Noncapital Debt Beginning Balance Ran Through Current Year Activity
Other (Explain)
Other (Explain)
Ending Nonoperating Noncapital Debt -
Other Nonoperating Noncapital Financing SNP Items (1260xx, 2180xx, 2181xx)
Beginning Balance
Other (Explain)
Other (Explain)
Ending Other Nonoperating Noncapital Financing SNP Items -
Based on the analysis of the above balance sheet accounts, document the noncash items required to be disclosed below. Review to ensure that all relevant noncash items from the above analysis are properly accounted for
in the below noncash items. Add additional noncash items if necessary.
Noncash Non-capital Financing Activities

Non-capital Financing Activities Accounts Receivable, Net of Allowances:
Noncash balances from analysis above 0.00
Other (Explain):
Total -
Recognition of Non-capital Financing Activities Advances and Deferred Inflows

Other (Explain):
Total -
New Noncapital Financing Debt

Other (Explain):
Total -
Increase in Noncapital Debt due to Capitalized Interest

Other (Explain):
Total -
Adjustments to Noncapital Debt Beginning Balance Ran Through Current Year Activity
Other (Explain):
Total -
Other Noncash Items Identified by the Entity:

Other (Explain):
a period that affect recognized assets, deferred outflows, liabilities, or deferred
on is required if a transaction meets all of these three characteristics:
esented in the statement of cash flows. The noncash portion should be
gnition of assets, deferred outflows, liabilities, and deferred inflows should be

ould be considered noncash transactions. For example, when an enterprise
he statement of net position. The inception of an operating lease, on the other
nsaction) meets the definition of the investing, capital and related financing, or
However, a customer account receivable balance that was used to offset an
disclosed in the Non-Cash Investing, Non-Capital Financing, And Capital And

change in each of the below balance sheet categories by entering amounts in
Should agree with Cash Flow nVision Cell I105 and I115
Cash transaction. No disclosure necessary.

Noncash Item should be disclosed
Entity must determine effect
Should agree with Cash Flow nVision Cell J105 and J115
Should agree with Cash Flow nVision Cell I116 and I118

Should agree with Cash Flow nVision Cell J116 and J118
Should agree with Cash Flow nVision Cell I122
Cash transaction. No disclosure necessary. Note: Entering an

amount here should result in a manual reclassification
between "Other Noncapital Financing Receipts" and
"Other Noncapital Financing Payments" on the Statement
of Cash Flows.
Should agree with Cash Flow nVision Cell J122

Noncash Item should be disclosed. Note: Entity Should
Reclassify This Balance on the Cash Flow nVision Report
to "Interest paid on capital debt and lease".

all relevant noncash items from the above analysis are properly accounted for
To Cash Flow Statement

Capital Financing Activities Noncash Items Worksheet
Background:
Paragraph 37 of Statement 9 requires that information about all investing, capital, and financing activities of a governmental enterprise during a period that affect recognized assets, deferred outflows, liabilities, or
deferred inflows but do not result in cash receipts or cash payments in the period should be reported as noncash items. Disclosure of noncash information is required if a transaction meets all of these three
characteristics:
evaluated further.
b. Does the transaction affect recognized assets, deferred outflows, liabilities, or deferred inflows? Noncash transactions that result in the recognition of assets, deferred outflows, liabilities, and deferred inflows
should be analyzed. Changes in the balance of an assets, deferred outflows, liabilities, or deferred inflows that are not attributable to cash transactions should be considered noncash transactions. For example,
when an enterprise fund enters into a capital lease for a building, a noncash transaction occurs because a capital lease obligation and the building are recorded in the statement of net position. The inception of an
operating lease, on the other hand, requires no disclosure because there is no effect on the statement of net position.
c. Is the transaction an investing, capital, or financing activity? A noncash transaction should be disclosed only when it (had it been a cash transaction) meets the definition of the investing, capital and related
financing, or noncapital financing activities category. For example, a capital lease transaction meets the definition of a capital and related financing activity. However, a customer account receivable balance that
was used to offset an account payable to that customer is an operating activity and is not required to be disclosed.
Instructions:
The below change in net position accounts (balance sheet) should be further evaluated to determine if non-cash transactions are required to be disclosed in the Non-Cash Investing, Non-Capital Financing, And
Capital And Related Financing Transactions section of the Statement of Cash Flows. Analyze and break out the cash and noncash activity that make up the change in each of the below balance sheet categories by
entering amounts in the yellow highlighted cells. Debit transactions should be entered as positives, while credit transactions should be entered as negatives.
Analysis of Balance Sheet Accounts Related to Capital Financing Activities

Capital Financing Accounts Receivables (1256xx, 125020, 124996)
Beginning Balance Should agree with Cash Flow nVision Cell I142
Collection of Prior Year Capital Financing Accounts Receivables Cash transaction. No disclosure necessary.
Current Year Accrual of Capital Financing Accounts Receivables Noncash Item should be disclosed
Other (Explain) Entity must determine effect
Ending Capital Financing Accounts Receivables - Should agree with Cash Flow nVision Cell J142
Capital Assets (16xxxx)
Purchases of Capital Assets Cash transaction. No disclosure necessary.
Capital Asset Noncash Gifts Noncash Item should be disclosed. Note Entity
should reclassify this amount between capital asset
purchases and Capital Grants and Gifts.
Capital Assets Acquired by Incurring New Capital Lease Obligations Noncash Item should be disclosed
Depreciation Expense Already Displayed on Cash Flow Statement
Loss on Disposal of Capital Assets Noncash Item should be disclosed
Payment of Prior Year Capital Asset Related Payables Cash transaction. No disclosure necessary.
Current Year Accrual of Capital Asset Related Payables Noncash Item should be disclosed
Adjustments to Capital Asset Beginning Balance Ran Through Current Year Activity Noncash Item should be disclosed
Ending Capital Assets - Should agree with Cash Flow nVision Cell J148
Prefunded GSFIC Projects (1332xx)
Current Year Payments Sent to GSFIC to Prefund GSFIC Managed Project Cash transaction. No disclosure necessary.
Recognition of Prepaid Item due to Transfer of Project from GSFIC to Institution Noncash Item should be disclosed net of Capital Asset
Noncash Gifts.
Ending Prefunded GSFIC Projects - Should agree with Cash Flow nVision Cell J149
Capital Asset Related Payables (211450; 2119xx except 21195x, 21196x, and 211999)
Payment of Prior Year Capital Asset Related Payables Cash transaction. No disclosure necessary.
Current Year Accrual of Capital Asset Related Payables Noncash Item should be disclosed
Ending Capital Asset Related Payables - Should agree with Cash Flow nVision Cell J152
Capital Asset Related Debt [2194xx (except 21949x), 2911xx (except 29119x), 2912xx (except 29129x), 2195xx (except 21959x)]
Beginning Balance Should agree with Cash Flow nVision Cell I153 and I154
Capital Assets Acquired by Incurring New Capital Lease Obligations Noncash Item should be disclosed
New Debt Related to Refunded During Current Year Noncash Item should be disclosed.
Old Debt Refunded During Current Year Noncash Item should be disclosed.
Payment of Principal on Capital Debt Cash transaction. No disclosure necessary.
Increase on Principal due to Capitalized Interest Noncash Item should be disclosed. Note: Entity
Should Reclassify This Balance on the Cash Flow
nVision Report to "Interest paid on capital debt
and lease".
Extinguishment of Capital Debt Noncash Item should be disclosed. Note: Entity
Should analize transaction in PeopleSoft and
relassify balance on nVision report to the
appropriate account.
Adjustments to Noncapital Debt Beginning Balance Ran Through Current Year Activity Noncash Item should be disclosed
Ending Capital Asset Related Debt - Should agree with Cash Flow nVision Cell J153 and J154
Capital Financing Deferred Inflows - Service Concession Arrangement and Capital Gifts Rec'd in Advance of Time Req (298301, 298402)
New Cash Gifts for Capital Deferred Inflow - Service Concession Arrangements Cash transaction. No disclosure necessary. Note:
Entity Should Reclassify This Balance on the Cash
Flow nVision Report to "Capital grants and gifts
received".
New Noncash Gifts for Capital Deferred Inflow - Service Concession Arrangements Should Already be included in Capital Asset Gifts Above
Current Year Recognition of Service Concession Arrangements as Revenue Noncash Item should be disclosed. Note: Entity
nVision Report to "Capital grants and gifts
received".
New Cash Gifts for Capital Deferred Inflow - Grants Rec'd in Advance Cash transaction. No disclosure necessary. Note:
Entity Should Reclassify This Balance on the Cash
Flow nVision Report to "Capital grants and gifts
received".
New Noncash Gifts for Capital Deferred Inflow - Grants Rec'd in Advance Should Already be included in Capital Asset Gifts Above
Current Year Recognition of Grants Rec'd in Advance Noncash Item should be disclosed. Note: Entity
nVision Report to "Capital grants and gifts
received".
Ending Capital Financing Deferred Inflows - Service Concession Arrangement and Capital Gifts Rec'd in Advance o - Should agree with Cash Flow nVision Cell J155
Capital Financing Deferred Inflows - Debt Refunding (298100, 170100)
Debt Refunded During Current Year Should Already be included in Capital Asset Related
Debt Above. Note: Entity should reclassify this
balance on the Cash Flow nVision Report to
"Purchase of Capital Assets".
Current Year Amortization of Deferred Gain/Loss on Debt Refunding Noncash Item should be disclosed.
Other - Trivial variance Entity must determine effect
Ending Capital Financing Deferred Inflows - Debt Refunding - Should agree with Cash Flow nVision Cell J162
Capital Asset Related Interest Payable (211499)
Payment of Prior Year Capital Financing Interest Payable Cash transaction. No disclosure necessary.
Current Year Accrual of Capital Financing Interest Payable Noncash Item should be disclosed
Ending Capital Asset Related Interest Payable - Should agree with Cash Flow nVision Cell J167
Based on the analysis of the above balance sheet accounts, document the noncash items required to be disclosed below. Review to ensure that all relevant noncash items from the above analysis are properly
accounted for in the below noncash items. Add additional noncash items if necessary.
Noncash Capital Financing Activities

Capital Financing Activities Accounts Receivable Accrual, Net of Allowances:
Other (Explain):
Total - To Cash Flow Statement
Gift of Capital Assets:

Other (Explain):
Loss on Disposal of Capital Assets:

Other (Explain):
Adjustments to Capital Asset Beginning Balance Ran Through Current Year Activity:
Other (Explain):
Accrual of Capital Asset Related Payables:

Other (Explain):
Capital Assets Acquired by Incurring Capital Lease Obligations:

Other (Explain):
Gain/Loss on Capital Debt Refunded:

Other (Explain):
Increase in Capital Debt due to Capitalized Interest:

Other (Explain):
Extinguishment of Capital Debt

Other (Explain):
Adjustments to Capital Debt Beginning Balance Ran Through Current Year Activity:
Other (Explain):

Recognition of Capital Financing Activities Advances and Deferred Inflows
Other (Explain):
Amortization of Deferred Gain/Loss of Capital Debt Refunded

Other (Explain):
Accrual of Capital Financing Interest Payable:

Other (Explain):

Other (Explain):
Investing Activities Noncash Items Worksheet
Background:
Paragraph 37 of Statement 9 requires that information about all investing, capital, and financing activities of a governmental enterprise during a period that affect recognized assets, deferred outflows, liabilities, or
deferred inflows but do not result in cash receipts or cash payments in the period should be reported as noncash items. Disclosure of noncash information is required if a transaction meets all of these three
characteristics:
evaluated further.
b. Does the transaction affect recognized assets, deferred outflows, liabilities, or deferred inflows? Noncash transactions that result in the recognition of assets, deferred outflows, liabilities, and deferred inflows
should be analyzed. Changes in the balance of an assets, deferred outflows, liabilities, or deferred inflows that are not attributable to cash transactions should be considered noncash transactions. For example,
when an enterprise fund enters into a capital lease for a building, a noncash transaction occurs because a capital lease obligation and the building are recorded in the statement of net position. The inception of an
operating lease, on the other hand, requires no disclosure because there is no effect on the statement of net position.
c. Is the transaction an investing, capital, or financing activity? A noncash transaction should be disclosed only when it (had it been a cash transaction) meets the definition of the investing, capital and related
financing, or noncapital financing activities category. For example, a capital lease transaction meets the definition of a capital and related financing activity. However, a customer account receivable balance that
was used to offset an account payable to that customer is an operating activity and is not required to be disclosed.
Instructions:
The below change in net position accounts (balance sheet) should be further evaluated to determine if non-cash transactions are required to be disclosed in the Non-Cash Investing, Non-Capital Financing, And
Capital And Related Financing Transactions section of the Statement of Cash Flows. Analyze and break out the cash and noncash activity that make up the change in each of the below balance sheet categories by
entering amounts in the yellow highlighted cells. Debit transactions should be entered as positives, while credit transactions should be entered as negatives.
Analysis of Balance Sheet Accounts Related to Investing Activities

Investments (1198xx, 15xxxx except 1580xx and 1581xx)
Realized Gain/Loss on Investments, Interest, Dividends Received Cash transaction. No disclosure necessary.
Unrealized Gain/Loss on Investments Noncash Item should be disclosed
Gift of Investments Noncash Item should be disclosed. Note: Entity
nVision Report from "Gifts and grants received for
other than capital purposes" to Investing Activities.
Current Year Investments of Funds Cash transaction. No disclosure necessary.
Ending Investments - Should agree with Cash Flow nVision Cell J178
Based on the analysis of the above balance sheet accounts, document the noncash items required to be disclosed below. Review to ensure that all relevant noncash items from the above analysis are properly
accounted for in the below noncash items. Add additional noncash items if necessary.
Noncash Investing Activities

Unrealized Gain/Loss on Investments
Other (Explain):
Gift of Investments
Other (Explain):

Other (Explain):
FY-17 Change - Agency Fund receipts
netted.
PEACHTREE STATE UNIVERSITY Added area in column K for explanatio
Statement of Cash Flows
Agency Fund receipts must be reported separately from disbursements.
CASH FLOWS FROM OPERATING ACTIVITIES

Payments from Customers $ - - -
Federal Appropriations - -
Grants and Contracts (Exchange) - -
Payments to Suppliers - -
Payments to Employees - -
Payments for Scholarships and Fellowships - -
Loans Issued to Students - -
Collection of Loans to Students - -
Other Receipts -
Other Payments - -
Net Cash Used by Operating Activities - - -
-
CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES - -
State Appropriations - -
Agency Funds Transactions - Receipts - -
Agency Funds Transactions - Disbursements -
Gifts and Grants Received for Other Than Capital Purposes - -
Transfer of Endowmwnts to Affiliated Organization -
Other Noncapital Financing Receipts - -
Other Noncapital Financing Payments - -
Net Cash Flows Used by Non-capital Financing Activities - - -
-
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Capital Gifts and Grants Received - -
Proceeds from Sale of Capital Assets - -
Purchases of Capital Assets - -
Principal Paid on Capital Debt and Leases - -
Interest Paid on Capital Debt and Leases - -
Net Cash Used by Capital and Related Financing Activities - - -
FY2016 AFR Cash Flows Page 26 of 153

netted.
-
CASH FLOWS FROM INVESTING ACTIVITIES - -
Proceeds from Sales and Maturities of Investments - -
Investment Income - -
Purchase of Investments - -
Net Cash Used by Investing Activities - - -
Net Decrease in Cash and Cash Equivalents - - -

Cash and Cash Equivalents, Beginning of year 0
Cash and Cash Equivalents - End of Year $ - $ - $ -
RECONCILIATION OF OPERATING LOSS TO

NET CASH USED BY OPERATING ACTIVITIES:
Operating Loss $ - $ -
Adjustments to Reconcile Net Operating Loss to
Net Cash Used by Operating Activities -
Depreciation -
Operating Expenses Related to Noncash Gifts -
Change in Assets and Liabilities: -
Receivables, net -
Inventories -
Prepaid Items -
Other Assets -
Notes Receivable, Net -
Accounts Payable -
Salaries Payable -
Benefits Payable -
Contracts Payable -
Retainage Payable -
Deposits -
Advances (Including Tuition & Fees) -
Other Liabilities -

netted.
Funds Held for Others -

Compensated Absences -
Due to Affiliated Organizations -
Pollution Remediation -
Claims and Judgments -
Net Pension Liability -
Other Post-Employment Benefit Liability -
-
Change in Deferred inflows/outflows of resources: -
Deferred Inflows of Resources -
Deferred Outflows of Resources -
Net Cash Used by Operating Activities $ - $ -
NON-CASH INVESTING, NON-CAPITAL FINANCING, AND CAPITAL AND

RELATED FINANCING TRANSACTIONS
Non-capital Financing Activities Accounts Receivable, Net of Allowances $ -

Recognition of Non-capital Financing Activities Advances and Deferred Inflows $ -
New Noncapital Financing Debt $ -
Increase in Noncapital Debt Related to Capitalized Interest $ -
Adjustments to Noncapital Debt Beginning Balance Ran Through Current Year Activity $ -
Edit Description Other Non-capital Financing Activities Noncash Items $ -
Capital Financing Activities Accounts Receivable Accrual, Net of Allowances $ -
Gift of Capital Assets $ -
Loss on Disposal of Capital Assets $ -
Adjustments to Capital Asset Beginning Balance Ran Through Current Year Activity $ -
Accrual of Capital Asset Related Payables $ -

netted.
Capital Assets Acquired by Incurring Capital Lease Obligations $ -

Gain/Loss on Capital Debt Refunded $ -
Increase in Capital Debt due to Capitalized Interest $ -
Extinguishment of Capital Debt $ -
Adjustments to Capital Debt Beginning Balance Ran Through Current Year Activity $ -
Recognition of Capital Financing Activities Advances and Deferred Inflows $ -
Amortization of Deferred Gain/Loss of Capital Debt Refunded $ -
Accrual of Capital Financing Interest Payable $ -
Edit Description Other Capital Financing Activities Noncash Items $ -
Unrealized Gain/Loss on Investments $ -
Gift of Investments $ -
Edit Description Other Investing Activities Noncash Items $ -

netted.
Note: These checkpoints are for the most common situations, and are not absolute.
If a chec.kpoint
Purchases is not Assets
of Capital -0- or 'TRUE',
should please document
agree with theper
Additions reason
Noteto6 the
lessright.
Fixed assets acquired by capital lease, less Gift of capital assets reducing
proceeds of capital gifts and adjusted for Contracts Payable.
Purchases of Capital Assets per CFS: $0.00
Additions per Note 6: 0.00

Fixed Assets acquired by capital lease obligations 0.00
Gift of capital assets reducing proceeds of capital grants and gifts 0.00
CY Capital Asset Related Payables 0.00
Payment on PY Capital Asset Related Payables 0.00
Adjustments to Capital Debt Beginning Balance Ran Through Current Year Activity 0.00
0.00
Should be -0- $0.00
Proceeds from sale of Capital Assets should be a source of cash (i.e. a positive number)
Proceeds from sale of Capital Assets per CFS: $0.00 TRUE
Principal paid on Capital Debt and Leases should agree with Reductions in Note 8:
Principal paid on capital debt and leases per CFS: $0.00
Lease Obligations and Notes Payable Reductions from Note 8: 0.00
Gain/Loss on Capital Debt Refunded 0.00
Should be -0- $0.00
Interest paid on Capital Debt and Leases should agree with Interest Expense per SRECNP:
Interest expense per SRECNP: 0.00
Interest paid on Capital Debt and Leases per CFS: 0.00

Amortization of Deferred Gain/Loss of Capital Debt Refunded 0.00
Capitalized Interest not reflected as interest paid on CFS: 0.00
Accrual of Capital Financing Interest Payable 0.00

netted.
Payment of Prior Year Capital Financing Interest Payable 0.00

0.00
Should be -0- $0.00
Proceeds from Sales and Maturities of Investments should be a source of cash (i.e. a positive number)
Proceeds from Sales and Maturities of Investments per cash flow $0.00 TRUE
Interest on Investments per CFS should equal Investment Income per SRECNP plus or minus FMV adjustment:
Interest on Investments per CFS: $0.00
Unrealized Gain/Loss on Investments 0.00
0.00
Investment Income per SRECNP: 0.00

Should be -0-
**One exception to this check point is when there is a gain or loss on sale of $0.00
investments reported in Investment Income on SRECNP, but reported on
Cash Flow statement in Proceeds from Sales and Maturities of Investments.

cy Fund receipts must be reported separately from disbursements. Activity can not be
K for explanation of significant changes from prior year balances.
% Increase/
(Decrease)
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%

cy Fund receipts must be reported separately from disbursements. Activity can not be
K for explanation of significant changes from prior year balances.
0%
0%
0%
0%
0%
0%
0%
0%

Statement of Cash Flows, Condensed
June 30, 2017 June 30, 2016

Cash Provided (used) By:
Operating Activities $ - $ -
Non-capital Financing Activities - -
Capital and Related Financing Activities - -
Investing Activities - -
Net Change in Cash - -

Cash, Beginning of Year - -
Cash, End of Year $ - $ -
CkPoint: Cash (Condensed) equals Cash

per Cash Flow $0.00 $0.00
FY2016 AFR Cash Flow - Condensed Page 34 of 153

STATEMENT OF FIDUCIARY NET POSITION
PENSION AND OTHER POST-EMPLOYMENT BENEFIT TRUST FUNDS
Early Retirement 457(f) Deferred

Plan - Augusta Compensation Retiree Health
University Fund Benefit Fund Total
ASSETS
Cash and Cash Equivalents $ -

Investments
U.S. Treasuries -
U.S. Agencies - Explicitly Guaranteed -
U.S. Agencies - Implicitly Guaranteed -
Bond Securities -
Corporate Debt -
General Obligation Bonds -
Money Market Mutual Funds -
Municipal Obligations -
Mutual Bond Funds -
Repurchase Agreements -
Cash Surrender Value -
Equity Mutual Funds - Domestic -
Equity Mutual Funds - International -
Equity Securities - Domestic -
Equity Securities - International -
Real Estate Held for Investment Purposes -
Pooled Investment -
Other Investments -
Receivables -
Employer -
Employee -
Total Assets - - - -
LIABILITIES
Benefits Payable -
NET POSITION
Held in Trust for:

Pension Benefits -
Other Postemployment Benefits -
Total Net Position $ - $ - $ - $ -
The notes to the financial statements are an integral part of this statement.
STATEMENT OF FIDUCIARY REVENUES, EXPENSES, AND CHANGES IN NET POSITION
PENSION AND OTHER POST-EMPLOYMENT BENEFIT TRUST FUNDS
Early Retirement 457(f) Deferred

Plan - Augusta Compensation Retiree Health
University Fund Benefit Fund Total
ADDITIONS
Contributions
Employer $ -
Plan member -
Investment Income
Dividends and Interest -
Net Appreciation in Investments
Reported at Fair Value -
Less: Investment Expense -
Total Additions - - - -
DEDUCTIONS
Benefits -
Life Insurance Premium Expense -
Withdrawal -
Administrative expense -
Total Deductions - - - -
Change in Net Position Held in Trust for

Pension and Other Employee Benefits - - - -
Net Position, Beginning of Year

Net Position, Beginning of Year, As Originally Reported -
Net Position, End of Year $ - $ - $ - $ -
The notes to the financial statements are an integral part of this statement.
Special and Extraordinary Items NEW FOR FY 201
Fiscal Year Ended June 30, 2017
If this form is not applicable to your organization, pleas
Extraordinary items are transactions or other events not within the control of management that are both unusual in nature an
in occurrence. Significant transactions or other events within the control of management that are either unusual in nature or
occurrence are special items.
1) If the institution had transactions that qualify as extraordinary items, briefly describe the facts of the transactions in the below
Extraordinary Items
{Below text is provided for example purposes only. Edit text for specific situations}
For fiscal year ended 2017, the Institution reported one extraordinary item which resulted from a gain related to an impaired
A facility sustained fire damage, which resulted in an asset impairment loss of $143,235. The Institution received insurance
repair the fire damage in the amount of $875,000, which resulted in a net impairment gain of $731,765.
2) If the institution had transactions that qualify as special items, briefly describe the facts of the transactions in the below yello
Special Items
The Institution reported one special item related to the transfer of $466,637 in endowments to Middle Georgia State Univers
Foundation, Inc.
FOR FY 2017
ur organization, please indicate by selecting 'Not Applicable' from the drop down box.
both unusual in nature and infrequent

her unusual in nature or infrequent in
transactions in the below yellow cells.
in related to an impaired capital asset.

ution received insurance proceeds to
765.
actions in the below yellow cells.
e Georgia State University

PEACHTREE STATE UNIVERSITY NEW FOR FY 201
Scholarship Allowances

1) Enter the scholarship allowances related to tuition & fees and auxiliary revenues in the below yellow cells.
Scholarship Allowances
Student tuition and fee revenues, and certain other revenues from students, are reported at gross with a contra revenue acc
scholarship allowances in the Statement of Revenues, Expenses, and Changes in Net Position. Scholarship allowances are
difference between the stated charge for goods and services provided by the Institution, and the amount that is paid by stud
third parties making payments on the students’ behalf. Certain governmental grants, such as Pell grants, and other Federal,
nongovernmental programs are recorded as either operating or non-operating revenues in the Institution’s financial stateme
extent that revenues from such programs are used to satisfy tuition and fees and other student charges, the Institution has r
contra revenue for scholarship allowances. Student tuition and fees and auxiliary revenues reported on the Statement of Re
Expenses and Changes in Net Position are net of discounts and allowances of:
Student tuition and fees allowances-->

Auxiliary revenue allowances-->
FOR FY 2017
with a contra revenue account of

holarship allowances are the
mount that is paid by students and/or
rants, and other Federal, state or
ution’s financial statements. To the
rges, the Institution has recorded
d on the Statement of Revenues,
Restatement of Prior Year Net Position NEW FOR FY 201

1) For institutions that had restatements during the current fiscal year, complete the below table by entering the beginning net p
originally reported and the net restatements classified as "changes in reporting entity", "changes in accounting principles", a
"correction of prior year errors".
Pension and Other

Business-type Post-Employment
Activities Benefit Trust Funds
Net position, beginning of year, as originally reported $ - $ -
Changes in financial reporting entity - -

Changes in accounting principles - -
Correction of prior year errors - -
Net position, beginning of year, restated $ - $ -
2) For net restatements included in the above table for Changes in Financial Reporting Entity, briefly describe the reasons for t
restatement in the below yellow cells.
Changes in Financial Reporting Entity

Due to changes made to the bylaws of Georgia Southern University Housing Foundation, Inc., University of West Georgia R
Foundation, and Valdosta State University Auxiliaries Foundation, these foundations no longer met requirements for inclusio
financial reporting entity as business-types activities. However the determination was made that it would be misleading to ex
foundations from the financial reporting entity, Therefore, these foundations are reported as discretely presented componen
change resulted in a decrease in the beginning net position for business-type activities of $_____________. In addition, beg
and cash equivalents in the statement of cash flows was decreased $_____________.
The determination was made that Augusta University Foundation, Inc., Augusta University Research Institute, Inc., Georgia
Technology Ventures, Inc., Georgia College & State University Foundation, Inc., Georgia Gwinnett College Foundation, Inc.
Southern University Housing Foundation, Inc., Georgia State University Foundation, Inc., Georgia State University Research
Inc., Georgia Tech Athletic Association, Georgia Tech Facilities, Inc., Georgia Tech Foundation, Inc., Georgia Tech Researc
Kennesaw State University Athletic Association, Inc., Kennesaw State University Foundation, Inc., Medical College of Georg
Foundation, Middle Georgia State University Real Estate Foundation, Inc., University of Georgia Athletic Association, Inc., U
Georgia Foundation, University of Georgia Research Foundation, Inc., University of North Georgia Real Estate Foundation,
University System of Georgia Foundation, Inc., MCG Health Systems, Inc. d/b/a AU Health System, Medical College of Geo
Physicians Practice Group Foundation d/b/a AU Medical Associates & Subsidiaries, VSU Auxiliary Services Real Estate Fou
UWG Real Estate Foundation, Inc. met requirements for inclusion as discretely presented component units, which increased
net position for business-type activities in the amount of $____________.
UWG Real Estate Foundation, Inc. met requirements for inclusion as discretely presented component units, which increased
net position for business-type activities in the amount of $____________.
3) For net restatements included in the above table for Changes in Accounting Principles, briefly describe the reasons for the r
the below yellow cells.
Changes in Accounting Principles

Beginning net position for business-type activities was increased/decreased $___________ related to the re-evaluation of c
agreements with affiliated organizations.
4) For net restatements included in the above table for Correction of Prior Year Errors, briefly describe the reasons for the resta
the below yellow cells.
Correction of Prior Year Errors

Amounts reported at June 30, 2016 for capital assets were overstated/understated by $_________, accounts receivables w
overstated/understated by $_________, prepaid items were overstated/understated by $__________, accounts payable we
overstated/understated by $____________, and capital leases were overstated/understated by $__________. For fiscal yea
beginning net position for business-type activities was adjusted $__________ to reflect correction of prior year amounts.
FOR FY 2017
tering the beginning net position

accounting principles", and/or
Discretely Presented
Component Units
$ -
-
-
-
$ -
escribe the reasons for the
ersity of West Georgia Real Estate

requirements for inclusion in the
would be misleading to exclude these
ely presented component units. This
_______. In addition, beginning cash
h Institute, Inc., Georgia Advanced

College Foundation, Inc., Georgia
State University Research Foundation,
., Georgia Tech Research Corp.,
Medical College of Georgia
hletic Association, Inc., University of
Real Estate Foundation, Inc.,
Medical College of Georgia
Services Real Estate Foundation, Inc.,
ent units, which increased beginning
ent units, which increased beginning
ribe the reasons for the restatement in
to the re-evaluation of capital lease
the reasons for the restatement in
accounts receivables were

__, accounts payable were
________. For fiscal year 2017,
f prior year amounts.
Reconciliation of cash & cash equivalents reported on SNP and SFNP to Notes
Purpose: To provide a reconciliation in the notes as required by the State Accounting Office of
cash & cash equivalents and investments reported on the Statement of Net Position and the
Statement of Fiduciary Net Position.
Note 2 Deposits and Investments

Cash and cash equivalents and investments as of June 30, 2017 are classified in the accompanying
statement of net position and statement of fiduciary net position as follows:
Business-type Activities and

Fiduciary Funds
Cash & Cash Equivalents $ - From Statement of Net Position and the Statement of Fiduciary Net Position
Short-Term Investments - From Statement of Net Position
Investments - From Statement of Net Position and the Statement of Fiduciary Net Position
Non Current - Cash - From Statement of Net Position
Non Current - Investments - From Statement of Net Position
Cash (Externally Restricted) - From Statement of Net Position
Short Term Investments (Externally Restricted) - From Statement of Net Position
Investments (Externally Restricted) - From Statement of Net Position
$ -
Cash on hand, deposits and investments as of June 30, 2017 consist of the following:

Fiduciary Funds
Cash on Hand $ - From Note 2 Back up Deposit Reconcil tab - Reconciling Item #2
Deposits with Financial Institutions 1,000,000 From Note 2 Back up Deposit Analysis tab
Investments - From Footnote #2 Deposits and Invest tab
Pooled Assets Held on Behalf of Component Units - See Note 1 below - USG consolidated report only
$ 1,000,000
Difference should be zero $ (1,000,000)
Note 1 - GASB 31 states "For internal and external investment pools, this Statement requires the
equity position of each fund and component unit of the reporting entity that sponsors the pool to be
reported as assets in those funds and component units". Therefore, an adjustement will be necessary to
eliminate pooled investments from the USG's SNP that are also reported on component units' SNP.
PEACHTREE STATE UNIVERSITYNEW FOR FY 2017
Deposit Custodial Credit Risk
Note 2 Deposits with Financial Institutions

Fiduciary Funds
Carrying Value 1,000,000.00 From Note 2 Back up Deposit Analysis tab

Bank Balance 1,000,000.00 From Note 2 Back up Deposit Analysis tab
Not exposed to risk:

Insured 250,000.00 From Note 2 Back up Deposit Analysis tab
Uninsured Collateralized w/ Securities held in the Entity's Name or

State's name 750,000.00 From Note 2 Back up Deposit Analysis tab
Exposed to risk:
Uninsured and uncollaterized $ - From Note 2 Back up Deposit Analysis tab
Uninsured and collateralized with securities held by the pledging

financial institution - From Note 2 Back up Deposit Analysis tab
Uninsured and collateralized with securities held by the pledging

financial institution's trust departments or agents, but not in the
Institution's name - From Note 2 Back up Deposit Analysis tab
Total deposits exposed to custodial credit risk $ -
FY-17 Change - If the institution is aware of collateral violations or if the financial institution
indicated on the collateral form that a violation of collateralization requirements occurred, indicate
so in column O.
Back up for Note 2 See Separate file for instructions
CUSTODIAL CREDIT RISK CATEGORIES
Category 1 Accounts with balances of $250,000 or less are 100% FDIC insured. For additional information, please follow the links
below to the FDIC website:
http://www.fdic.gov/deposit/deposits/FactSheet.html
http://www.fdic.gov/deposit/deposits/
http://www.fdic.gov/deposit/deposits/dis/
Category 2 Collateralized with Financial Institution's trust department or agent by pledging of investments held for the State organization or
the State of Georgia. Pledging to the State organization or the State of Georgia must be referenced by
collateralization information provided by the Financial Institution.
This includes (but is not limited to) deposits with financial institutions who are members of the Georgia State Pledging Pool.
Bank of America - collateral for amounts above $250,000 deposit insurance limit
SunTrust - collateral for amounts above $250,000 deposit insurance limit
CB&T - collateral for amounts above $250,000 deposit insurance limit
Deposits of any bank where deposit is collateralized with pledging of investments held by bank's trust department or
agent in the organization's or the State's name
Board of Regents:
Category 3 Collateralized with Financial Institution's Trust Department or Agent by pledging of investments, but NOT specifically
Update to Custodial Rist Categories
held for the State organization or the State of Georgia. If the Financial Institution cannot provide specific referenced For institution's using banks in the Ga State Pledging Pool, all
that the collateral is being held for the State organization or the State of Georgia then collateral must be categorized bank balances are PLEDGED in the state's name. The FDIC
as category 3. insurance should be listed as Category 1 for $250,000. The
remaining balance should be listed as Category 2.
Category 4 Deposits collateralized under pledging of investments held with the Financial Institution
For those institutions that bank with Wells Fargo, the amount of
FDIC insurance claimed now corresponds with the number of
Category 5 No collateral provided. Any bank not mentioned above which indicates that collateral is not provided in which custodians listed on the Institution's account. For example,
balances exceed the FDIC insurance or other insurance. the University System Office has a Wells Fargo account which
lists four custodians. The amount of FDIC insurance that should
be claimed is $1,000,000.
PART A: DEPOSIT ANALYSIS CARRYING
VALUE
GENERAL
LEDGER BANK BALANCE
Financial Note CUSTODIAL CREDIT RISK CATEGORIES
Institution Acct. No. TOTAL INSURED No Exposure Exposed to Credit Risk
GL Acct. No. GL Account Name (ONLY last 4 digits) (ALL FUNDS) TOTAL 1 2 3 4 5
Bank Name 1: Example Bank
Interest Bearing Accounts
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Non-Interest Bearing Accounts
118100 Example Operating Account 3115 1,000,000.00 1,000,000.00 250,000.00 750,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,000,000.00 1,000,000.00 250,000.00 750,000.00 0.00 0.00 0.00
Select Yes or No
1,000,000.00 1,000,000.00 250,000.00 750,000.00 0.00 0.00 0.00
Bank Name 2:
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
FY2016 AFR Note 2 Back up Deposit Analysis Page 49 of 153

so in column O.
Board of Regents:
VALUE
GENERAL
LEDGER BANK BALANCE
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 3:
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 4:
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
so in column O.
Board of Regents:
VALUE
GENERAL
LEDGER BANK BALANCE
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 5:
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 6:
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
so in column O.
Board of Regents:
VALUE
GENERAL
LEDGER BANK BALANCE
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 7:
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 8:
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 9:
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 10:

0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
so in column O.
Board of Regents:
VALUE
GENERAL
LEDGER BANK BALANCE
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 11:

0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Bank Name 12:

0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Select Yes or No
0.00 0.00 0.00 0.00 0.00 0.00 0.00
"TOTAL DEPOSITS" to Part B 1,000,000.00 1,000,000.00 250,000.00 750,000.00 0.00 0.00 0.00
Check point: Total column must equal sum of columns I, J, K, L and M:

Total from above: 1,000,000.00
Custodial Credit Risk for Deposits Cat. 1 250,000.00

Custodial Credit Risk for Deposits Cat. 2 750,000.00
Custodial Credit Risk for Deposits Cat. 3 0.00
1,000,000.00
Should be -0- 0.00

PEACHTREE STATE UNIVERSITY Enter data in yellow cells.
Note 2. Deposits and Investments
DEPOSITS
Carrying Value $1,000,000
Bank Balance $1,000,000
Insured $250,000
Uninsured Total $750,000
Collateralized w/ Securities held in the Entity's Name or State's name $750,000
Collateralized w/ Securities not held in the Entity's Name and not in State's name $0
Uncollateralized above FDIC insurance amount $0
Interest Rate Risk
Less Than More Than

Fair Value 3 Months 4-12 Months 1-5 Years 6-10 Years 10 Years
Investment type
Debt Securities
U.S. Treasuries $ -
U.S. Agencies
Explicitly Guaranteed -
Implicitly Guaranteed -
Bond Securities -
Corporate Debt -
Mutual Bond Funds -
- $ - $ - $ - $ - $ -
Other Investments
Cash Surrender Value
Equity Mutual Funds - Domestic
Equity Mutual Funds - International
Equity Securities - Domestic
Equity Securities - International
Real Estate Held for Investment Purposes
Real Estate Investment Trusts
Other
Investment Pools
Board of Regents
Short-Term Fund
Legal Fund
Balanced Income Fund
Total Return Fund
Diversified Fund
Office of the State Treasurer
Georgia Fund 1
Georgia Extended Asset Pool
Total Investments $ -
$0.00
Ckpoint: Total Investments per Note 2 equals Total Investments per "Note 2 Backup-Invest Analysis" tab
FY2016 AFR Footnote #2 Deposits and Invest Page 54 of 153
Back up for Note 2
Entity Code:
Entity Name: PEACHTREE STATE UNIVERSITY
GEORGIA
DEPOSIT ANALYSIS / RECONCILIATION TO CASH AND CASH EQUIVALENTS
NOTE DISCLOSURE INFORMATION
PART B: RECONCILIATION OF DEPOSITS TO CASH AND CASH EQUIVALENTS

"TOTAL DEPOSITS" - From Part A (should agree with carrying value of deposits in Note 2) $1,000,000.00 (A)
RECONCILING ITEMS
(1) ADD amounts reported as cash equivalents on the general ledger, but
which are included in the investment footnote (e.g., GFund1, commercial
paper, money market funds, banker's acceptances)
GL Acct No GL Account Name Amount
(+) 0.00 (1)
(2) ADD other cash on hand (e.g. petty cash)

(+) 0.00 (2)
(3) DELETE amounts reported as investments on the general ledger, but

which are included in the deposits footnote (e.g., nonnegotiable CD's
with maturities greater than 3 months)
FY2016 AFR Note 2 Back up Deposit Reconcil 55 of 153

Back up for Note 2
Entity Code:
GEORGIA
(-) 0.00 (3)
(4) ADD/DELETE Other Amount

Provide a description of any 'Other' reconciling items
(+/-) 0.00 (4)
TOTAL CASH AND CASH EQUIVALENTS PER STATEMENT OF NET POSITION

GENERAL LEDGER - ALL FUNDS (Cash and Cash Equivalents and Non-Current Cash and Cash Equiv) $1,000,000.00
(A) + (1) + (2) - (3) +/- (4)
Total Cash and Cash Equivalents per Deposit Reconciliation $1,000,000.00
Cash and Cash Equivalents per SNP 0.00

Non-current Cash per SNP 0.00
Cash and Cash Equivalents per SFNP 0.00
0.00
Should be -0- $1,000,000.00
FY2016 AFR Note 2 Back up Deposit Reconcil 56 of 153

Fair Value Hierarchy

Fair Value Level 1
Investment type
Debt Securities
U.S. Treasuries $ -
U.S. Agencies
Explicitly Guaranteed -
Implicitly Guaranteed -
Bond Securities -
Corporate Debt -
Mutual Bond Funds -
Other Investments -
Cash Surrender Value -
Equity Mutual Funds - Domestic -
Equity Mutual Funds - International -
Equity Securities - Domestic -
Equity Securities - International -
Real Estate Held for Investment Purposes -
Real Estate Investment Trusts -
Other -
- $ -
Investment Pools
Board of Regents
Short-Term Fund
Legal Fund
Balanced Income Fund
Total Return Fund
Diversified Fund
Office of the State Treasurer
Georgia Fund 1
Georgia Extended Asset Pool
Total Investments $ -
$0.00
Ckpoint: Total Investments per Note 2 equals Total Investment
Legend
Level 1 Quoted prices (unadjusted) in active markets for identical securities. (ex. Stock Exchange
Level 2 Quoted prices for similar assets or liabilities, quoted prices for idential or similar assets or
liabilities that are not active, other than quoted prices that are observable.
Level 3 Unobservable inputs, least reliable. Includes Real Estate Funds that invest primarily in US
Commerical Real Estate. The fair value is estimated using the net asset value.
Investment Pools
Investment pools are not registered with the SEC as an investment company. The fair value of the
investments is determined daily. The pool does not issue shares. Each participant is allocated a pro
rata share of each pooled investment fund balance at fair value along with a pro rata share of the
pooled fund's investment returns.
FOR FY 2017

Level 2 Level 3
$ - $ -
Investments per Note 2 equals Total Investments per "Note 2 Backup-Invest Analysis" tab
or identical securities. (ex. Stock Exchange)
uoted prices for idential or similar assets or

prices that are observable.
Real Estate Funds that invest primarily in US
mated using the net asset value.
vestment company. The fair value of the

shares. Each participant is allocated a pro
value along with a pro rata share of the
Financial Institution Type
Investment GL Fair Value
Investment Not Subject
Interest Rate Risk Maturity Period to Interest Rate Risk
Credit Rating
Concentration Agency Credit Rating Rated
Investment Not Subject to
Not Rated Credit Quality Risk Exposed to Custodial Risk
Not Exposed to Custodial
Credit Risk Foreign Curr
Back up for Note 2
Entity Code:
GEORGIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
INVESTMENT ANALYSIS AND DISCLOSURE OF RISKS
PART B: RECONCILIATION OF FOOTNOTE INVESTMENTS TO GENERAL LEDGER INVESTMENTS
"TOTAL FOOTNOTE INVESTMENTS" - From Part A (should agree with investment section of Note 2) - (A)
RECONCILING ITEMS
(1) ADD amounts reported as investments on the general ledger, but
which are included in the deposits footnote (e.g., nonnegotiable CD's
with maturities greater than 3 months)
(+) 0.00 (1)
(2) DELETE amounts reported as cash equivalents on the general ledger or

financial statements, but which are included in the investment footnote
(e.g., GFund1, commercial paper, money market funds, bankers
acceptances)
FY2016 AFR Note 2 Backup B- Inv. Recon. Page 68 of 153

Back up for Note 2
Entity Code:
GEORGIA
COMPREHENSIVE ANNUAL FINANCIAL REPORT
INVESTMENT ANALYSIS AND DISCLOSURE OF RISKS
PART B: RECONCILIATION OF FOOTNOTE INVESTMENTS TO GENERAL LEDGER INVESTMENTS

(-) 0.00 (2)
(3) ADD/DELETE Other Amount
(+/-) 0.00 (3)
TOTAL INVESTMENTS PER CONSOLIDATED GENERAL LEDGER - ALL FUNDS $0.00

(A) + (1) - (2) +/- (3)
Total Investments per Investment Reconciliation $0.00
Short-term investments (current) per SNP 0.00

Short-term investments (noncurrent) per SNP 0.00
Investments per SNP 0.00
Investments per SFNP 0.00
0.00
Should be -0- $0.00
FY2016 AFR Note 2 Backup B- Inv. Recon. Page 69 of 153

Note 3 - Accounts Receivable

Enter data in yellow cells. June 30, 2017 June 30, 2017 June 30, 2016
Business Type Activities Fiduciary Fund Business Type Activities
Student Tuition and Fees

Auxiliary Enterprises and Other Operating Activities
Federal Financial Assistance
State General Appropriations Allotment
Georgia Student Finance Commission
Georgia State Financing and Investment Commission
Margin Allocation Funds
Due from Affiliated Organizations
Due from Component Units
Due From Other USG Institutions
Other
- - -
Less: Allowance for Doubtful Accounts
Net Accounts Receivable $ - $ - $ -
Check Point Note 3 $0.00 $0.00 $0.00

Statement of Net Position C14, C15, C16, C17, C18, C30,
C31,C32/E14, E15, E16, E17, E18, E30, E31, E32 0.00 0.00
If not -0-, find problem $0.00 $0.00 $0.00
FY2016 AFR Footnote #3 Accounts Receivable Page 70

If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down
Note 4 - Inventories Enter data in yellow cells.

June 30, 2017 June 30, 2016
Consumable Supplies
Merchandise for Resale -
Total $ - $ -
Check point
Note 4 $0.00 $0.00
Statement of Net Position 0.00 0.00
If not -0-, find problem $0.00 $0.00
FY2016 AFR Footnote #4 Inventories Page 71

Notes and Loans Receivable NEW FOR FY 201
The Federal Perkins Loan Program (the Program) comprises substantially all of the loans receivable at June 30, 2017. The
provides for cancellation of a loan at rates of 10% to 30% per year up to a maximum of 100% if the participant complies with
provisions. The Federal government reimburses the Institution for amounts cancelled under these provisions. As the Instituti
determines that loans are uncollectible and not eligible for reimbursement by the federal government, the loans are written o
assigned to the U.S. Department of Education.
1) Institutions that participate in the Federal Perkins Loan Program should provided an allowance for uncollectible loans, which
management’s opinion, is sufficient to absorb loans that will ultimately be written off. Please enter the allowance for uncollec
fiscal year end in the below yellow cell.
Allowance for uncollectible loans -->

FOR FY 2017
e at June 30, 2017. The Program

participant complies with certain
rovisions. As the Institution
nt, the loans are written off and
uncollectible loans, which, in

he allowance for uncollectible loans at
PEACHTREE STATE UNIVERSITY See next tab for worksheet if capital assets are restated
Note 6 - Capital Assets Disclosure

Beginning
Balances Capital Leases Special Item Balance
July 1, 2016 Recategorization Transfer Additions Reductions June 30, 2017
Capital Assets, Not Being Depreciated:
Land $ - $ -
Capitalized Collections - -
Construction Work-in-Progress - -
Software Development-in-Progress - -
Total Capital Assets Not Being Depreciated $ - $ - $ - $ - $ - $ -
Capital Assets, Being Depreciated/Amortized:

Infrastructure - -
Building and Building Improvements - -
Facilities and Other Improvements - -
Equipment - -
Capital Leases - -
Library Collections - -
Water, Timber, Mineral Rights, and Easements - -
Patents, Trademarks, and Copyrights - -
Software - -
Total Capital Assets Being Depreciated/Amortized $ - $ - $ - $ - $ - $ -
Less: Accumulated Depreciation/Amortization

Infrastructure - -
Equipment - -
Capital Leases - -
Water, Timber, Mineral Rights, and Easements - -
Software - -
Total Accumulated Depreciation/Amortization $ - $ - $ - $ - $ - $ -
Total Capital Assets, Being Depreciated/Amortized, Net - - - - - -
Capital Assets, net $ - $ - $ - $ - $ - $ -
FY2016 AFR Footnote #6 Capital Assets Page 74 of 153

PEACHTREE STATE UNIVERSITY Use this worksheet if the college/university had a true restatement of capital assets during the year.
Fiscal Year Ended June 30, 2017 Carry the Restated Beginning Balance to Note 6. The amount of the restatement should be shown
as a prior year adjustment on the SRECNP and a note regarding the restatement should be added to
Note 6 - Capital Assets Disclosure Note 1 in the Word document. Sample note below. Capital asset restatements should only be reported if material in
Enter data in yellow cells. amount; otherwise they should run through current year activity.
Restated
Beginning Beginning
Balances Adjustments Adjustments Balance
7/1/2016 Additions Reductions 7/1/2016
Capital Assets, Not Being Depreciated:
Land $ - $ -
Construction Work-in-Progress - -
Total Capital Assets Not Being Depreciated - - - -
Capital Assets, Being Depreciated/Amortized:

Infrastructure - -
Equipment - -
Capital Leases - -
Water, Timber, and Mineral Rights and
Easements - -
Software - -
Total Capital Assets Being Depreciated/Amortized - - - -

Infrastructure - -
Buildings - -
Facilities and Other improvements - -
Equipment - -
Capital Leases - -
Water, Timber, and Mineral Rights and
Easements - -
Software - -
Total Accumulated Depreciation/Amortization - - - -
Total Capital Assets, Being

Depreciated/Amortized, Net - - - -
Capital Assets, net $ - $ - $ - $ -
FY2016 AFR Worksheet for Note 6-b Page 75 of 153

Note 6 - Capital Assets Disclosure

A comparison of depreciation expense for the last three fiscal years is as follows:
Depreciation
Fiscal Year Expense
2017 $ -
2016 $ -
2015 $ -
Note 7 - Advances (Including Tuition and Fees)

June 30, 2017
Current Liabilities
Prepaid Tuition and Fees
Research
Other - Advances
Totals $ -
Check Points
Note 7 $0.00
Statement of Net Position 0.00
Should be -0- $0.00
FY2016 AFR Footnote #7 Advances Page 77 of 153

NEW REPORTING REQUIREMENT FOR PPV CAPITAL LEASES
Leases must be listed out separately, see Supplemental Section below
Note: C15, E15, G15, I15, and K15 contain formulas. Input data beginning
row/column C63 and R63.

Note 8 - Long Term Liabilities

Enter data in yellow cells. Check Points for Note 8
Beginning
Balance Balance Current Check points Note 8
July 1, 2016 Additions Reductions June 30, 2017 Portion Capital Lease current 0.00
Leases Capital Lease noncurrent 0.00
Lease Purchase Obligations $ - $ - $ - $ - $ - Claims & Judgments current 0.00
Claims & Judgments noncurrent 0.00
Other Liabilities Compensated Absences Current 0.00
Compensated Absences - - Compensated Absences noncurrent 0.00
Net Pension Liability - - Net Pension Liability noncurrent 0.00
Notes and Loans Payable - - Notes and Loans Payable current 0.00
Claims and Judgments - - Notes and Loans Payable noncurrent 0.00
Other Post Employment Benefits Obligation - - Other Post Employment Benefits Liability 0.00
Pollution Remediation - - Pollution Remediation current 0.00
Total - - - - - Pollution Remediation noncurrent 0.00
Total Long-Term Obligations $ - $ - $ - $ - $ -
Check Point
Beginning Balance Long Term Liab. (Current Year) $0.00
Ending Balance - Long Term Liab. (Prior Year) 0.00
Difference should be zero $0.00
Note 8 - Long Term Liabilities (Prior Year)
Beginning Ending
Balance Balance Current
July 1, 2015 Additions Reductions June 30, 2016 Portion Check points Note 8
Leases Capital Lease current 0.00
Lease Purchase Obligations $ - Capital Lease noncurrent 0.00
Compensated Absences current 0.00
Other Liabilities Compensated Absences noncurrent 0.00
Compensated Absences - Net Pension Liability noncurrent 0.00
FY2016 AFR Footnote #8 L-T Liab Page 78


Net Pension Liability - Notes and Loans Payable current 0.00
Notes and Loans - Notes and Loans Payable noncurrent 0.00
Claims and Judgments - Claims & Judgments current 0.00
Other Post Employment Benefits Liability - Claims & Judgments noncurrent 0.00
Pollution Remediation - Other Post Employment Benefits Liability 0.00
Total - - - - - Pollution Remediation current 0.00
Pollution Remediation noncurrent 0.00
Total Long Term Obligations $ - $ - $ - $ - $ -
LEASE PURCHASE OBLIGATIONS (PPV CAPITAL LEASES) - Supplemental Section LEASE PUR
Beginning Ending
Balance Balance Current Name
<Insert Name> July 1, 2016 Additions Reductions June 30, 2017 Portion Other Capital Leases
Leases Leases
Lease Purchase Obligations $0 Lease Purchase Obligations
Total Long-Term Obligations $0 $0 $0 $0 $0 Total Long-Term Obligations
Total
Beginning Ending
<Insert Name> July 1, 2016 Additions Reductions June 30, 2017 Portion
Leases
Lease Purchase Obligations $0
Total Long-Term Obligations $0 $0 $0 $0 $0
Beginning Ending
Leases
Beginning Ending
Leases


Beginning Ending
Leases
Beginning Ending
Leases
Beginning Ending
Leases
Beginning Ending
Leases
Beginning Ending
Leases


Beginning Ending
Leases

Leases

Leases

Leases
Lease Obligations (PPV

Capital Leases)
Grand Total $ - $ - $ - $ - $ -
Check Points
C15, E15, G15, I15, K15 $0 $0 $0 $0 $0
C168, E168 G168, I168, K168 - - - - -
R61, T61, V61, X61, Z61 - - - - -


Difference $0 $0 $0 $0 $0

SNP Difference (Should be -0-)
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
SNP Difference (Should be -0-)

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00

0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
LEASE PURCHASE OBLIGATIONS (ALL OTHER LEASES) - Supplemental Information
Beginning Ending
July 1, 2016 Additions Reductions June 30, 2017 Portion
$0
$0 $0 $0 $0 $0
$0 $0 $0 $0 $0

PEACHTREE STATE UNIVERSITY New for 2017

Notes and Loans Payable
Below is the annual debt service related to the outstanding notes payable at June 30, 2017.
Principal Interest
Year Ending June 30:
2018 $ - $ -
2019 - -
2020 - -
2021 - -
2022 - -
2023 through 2027 - -
2028 through 2032 - -
2033 through 2037 - -
2038 through 2042 - -
2043 through 2047 - -
2048 through 2052 - -
2053 through 2057 - -
$ - $ -
Check Point - Should be zero -

CLASSIFICATION OF NET POSITION
Increase/(Decrease)
June 30, 2017 June 30, 2016 FY 2017/2016
NET POSITION
Net Investment in Capital Assets $ - $ - $0
Restricted for
Nonexpendable
Permanent Endowment $0
Expendable
Sponsored and Other Organized Activities $0
Federal Loans $0
Institutional Loans $0
Term Endowments $0
Quasi-Endowments $0
Capital Projects $0
Sub-Total - - $0
Unrestricted
Auxiliary Enterprises Operations $0
Auxiliary Enterprises Renewals & Replacement Reserve $0
Reserve for Encumbrances $0
Reserve for Inventory $0
Capital Liability Reserve Fund $0
Health Insurance Reserve $0
Other Unrestricted $0
Sub-Total - - $0
Total Net Position $ - $ - $0
Check Point:
Net Position - Restricted Nonexpendable $0.00 $0.00
SNP 0.00 0.00
Should be -0- $0.00 $0.00
Check Point:
Net Position - Restricted Expendable $0.00 $0.00
SNP 0.00 0.00
Should be -0- $0.00 $0.00
Check Point
Net Position - Unrestricted $0.00 $0.00
SNP 0.00 0.00
Should be -0- $0.00 $0.00
FY2016 AFR Footnote #10-Net Position 87 of 153

Check Point
Net Position - Restricted Nonexpendable -
Permanent Endowment $0.00
SNP (Noncurrent Cash, Invest. Ext. Restr.) 0.00
Should be -0- $0.00
Explain any differences.
Breakout of Non-Lapsing Funds
Departmental Sales & Service - Fund 14000

Reserve for Encumbrances 0.00 0.00
Other Unrestricted 0.00 0.00
Total 0.00 0.00
Indirect Cost Recoveries - Fund 15000

Total 0.00 0.00
Technology Fees - Fund 16000

Total 0.00 0.00
FY2016 AFR Footnote #10-Net Position 88 of 153

CHANGES IN NET POSITION
Changes in Net Position for the year ended June 30, 2017 are as follows:
Balance Balance
July 1, 2016 Additions Reductions June 30, 2017
Net Investments in Capital Assets $ - $ - $ - $ -
Restricted Net Position 0 0 0 0
Unrestricted Net Position 0 0 0 0
Total Net Position $ - $ - $ - $ -
Beg NP should agree with SRECNP -
Leadsheet:
NICA:
Additions - 0 Additions to Capital Assets Not Being Depreciated (See Note 6)
0 Additions to Capital Assets Being Depreciated (See Note 6)
0 Reductions in CIP (See Note 6)
0 Reductions in Lease Obligations (See Note 8)
Less Reductions in Lease Obligations not related to capital assets. Enter as negative. (Manual Calculated)
Other adjustments (Manually Determined)
0 Total Additions to NICA
Reductions - 0 Additions to Lease Obligations (See Note 8)

Less Additions to Lease Obligations not related to capital assets. Enter as negative. (Manual Calculated)
0 Depreciation Expense (See SRECNP & Note 6)
0 Accounts Payable capital asset related (See SNP Recon)
0 Contracts Payable capital asset related (See SNP Recon)
0 Retainage Payable capital asset related (See SNP Recon)
0 Capital Asset Related Service Concessoin Arrangements (See SNP Recon)
0 Reductions in Capital Assets Not Being Depreciated - (See Note 6)
0 Less Reduction in CIP
0 Reductions in Capital Assets Being Depreciated - (See Note 6)
0 Deferred Loss on Debt Refunding
0 Deferred Gain on Debt Refunding
0 Total Reductions to NICA
Restricted:
Additions - 0 Op & Non-op Federal Grants & Contracts Revenue (See SRECNP)
0 Op & Non-op State Grants & Contracts Revenue (See SRECNP)
0 Op & Non-op Other Grants & Contracts Revenue (See SRECNP)
0 Capital Grants & Gits Federal Revenue (See SRECNP)
0 Capital Grants & Gifts State Revenue (See SRECNP)
0 Capital Grants & Gifts Other Revenue (See SRECNP)
0 Additions to Permanent and Term Endowments
0 Total Additions to Restricted
Reductions - 0 Plug for Restricted Expenses using Restricted Beginning Balance, Restricted Revenue & Restricted Ending Balance
Unrestricted:
Additions - 0 Total Operating Revenues (See SRECNP)
0 Less: Operating Grants & Contracts Revenue - Included in Restricted Additions (See SRECNP)
0 State Appropriations Revenue (See SRECNP)
0 Gifts Revenue (See SRECNP)
0 Investment Income (See SRECNP)
0 Special Item
0 Extraordinary Item
0 Total Additions to Unrestricted
Reductions - 0 Total Operating Expenses (See SRECNP)

0 Interest Expense (See SRECNP)
0 Other Nonoperating Expenses (See SRECNP)
0 Less: Restricted Expenses/Restricted Reductions
0 Add: Total Additions to NICA
0 Less: Total Reductions to NICA
0 Total Reductions to Unrestricted
Total Net Position

Additions - 0 Total Operating Revenues (See SRECNP)
0 State Appropriations Revenue (See SRECNP)
0 Federal Grants & Contracts Revenue (See SRECNP)
0 State Grants & Contracts Revenue (See SRECNP)
0 Other Grants & Contracts Revenue (See SRECNP)
0 Gifts Revenue (See SRECNP)
0 Investment Income (See SRECNP)
0 Capital Grants & Gits Federal Revenue (See SRECNP)
0 Capital Grants & Gits State Revenue (See SRECNP)
0 Capital Grants & Gifts Other Revenue (See SRECNP)
0 Additions to Permanent and Term Endowments
0 Special Item
0 Extraordinary Item
0 Total Revenues (See SRECNP)
0 Total Restricted Additions (Restricted Revenues)

0 Total Unrestricted Additions (Unrestricted Revenues)
0 Total Revenues from Note Above
0 Total Revenues (See SRECNP)

0 Add: Additions to NICA
0
0 Total Additions From Note Above
0 Variance
Reductions - 0 Total Operating Expenses (See SRECNP)

0 Interest Expense (See SRECNP)
0 Other Nonoperating Expenses (See SRECNP)
0 Total Expense (See SRECNP)
0 Total Restricted Reductions (Restricted Expenses)

0 Total Unrestricted Reductions (Unrestricted Expenses)
0 Less: Change in NICA
0 Total Expenses from Note Above
0 Total Expense (See SRECNP)

0 Add: Change in NICA
0 Add: Reductions to NICA
0
0 Total Reductions From Note Above
0 Variance
Checkpoint - Should be zero
$ -
$ -
Note 12 - Significant Commitments

See the Net Position note for amounts reserved for outstanding encumbrances at June 30, 2017. In addition to these encumbrances, the Institution had other significant
unearned outstanding construction or renovation contracts in the amount of $______________ executed*** as of June 30, 2017. This amount is not reflected in the
accompanying basic financial statements.
Required
Enter in the yellow cell to the right the amount of significant** unearned outstanding construction or renovation
contracts not included in the encumbrance amount reported in the Net Position Note. --->
Optional Schedule:
Remaining
Total Encumbrance
Amount of Contract Remaining Outstanding for Unearned outstanding
Total Contact Paid as of Fiscal Balance on Contract reported contract not
Amount Year End Contract in Note 10 encumbered
Contract Name (+) (-) (=) (-) (=)
Example Contract Building 1 1,000,000 250,000 750,000 750,000 - *
Example Contract Building 2 5,000,000 - 5,000,000 - 5,000,000 *
Example Contract Building 3 3,000,000 500,000 2,500,000 750,000 1,750,000 *
- - *
- - *
- - *
- - *
Total 6,750,000 *
* Amounts not reflected in financial statements but must be disclosed.

** Significant = contracts over $100k
*** Executed = signed contract as of fiscal year end
REMINDER:
Generally accepted accounting principles require that material commitments, such as construction contracts, be disclosed.
Commitments are defined as "existing arrangements to enter into future transactions or events, such as long-term contractural
obligations with suppliers for future purchases at specified prices and sometimes at specified quantities". The most common
FY2016 AFR Footnote #12-Significant Com. Page 95 of 153

disclosures are as follows:
* Construction contracts outstanding
* Lease agreements signed prior to inception date
* Encumbrances
While encumbrances are typically recognized in the financial statements (budgertary basis of accounting), they are
removed under GAAP and significant encumbrances must be disclosed in the notes to the financial statements.
Do not include contracts for GSFIC-managed projects.
FY2016 AFR Footnote #12-Significant Com. Page 96 of 153

Summary of Carrying Values of Assets Held Under Capital Lease
Note 13 - Capital Lease Obligations

Net, Assets Held Under Outstanding Balances

Less: Accumulated Capital Lease at June per lease schedules at
Description Gross Amount Depreciation 30, 2017 June 30, 2017
(+) (-) (=)
Leased Land & Land Improvements $ -

Leased Infrastructure -
Leased Equipment -
Leased Buildings & Building Improvements -
Leased Facilities and Other Improvements -
Total Assets Held Under Capital Lease at

June 30, 2017 $ - $ - $ - $ -
FY2016 AFR Footnote #13a-Lease Obligations Page 97 of 153

Capital Lease Schedule
CAPITAL LEASE SCHEDULE
Outstanding Principal
Description Lessor Original Principal Lease Term Begin Month/Year End Month/Year Balance at June 30, 2017
$ - $ -
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
Total Leases $ - $ -
(1) These capital leases are related party transactions with affiliated organizations.
FY2016 AFR FN #13b-Capital Lease Schedule Page 98 of 153

PEACHTREE STATE UNIVERSITY NEW REPORTING REQUIREMENT - LEASE OBLIGATIONS (PPV CAPITAL LEASES)
Fiscal Year Ended June 30, 2017 Note: E9-E24 contain formulas. Input data beginning in row/column G/9, E41, G41, N41, P41 highlighted in yellow.
Enter data in yellow cells. PLEASE ENTER WHOLE NUMBERS
Real Property and Equipment

Capital Leases Operating Leases
2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Total minimum lease payments $ - $ -
Less: Interest -
Less: Executory costs (if paid) - Check Point
Principal Outstanding $ - E24 $0.00
Note 8 (I15) 0.00
Should be -0- $0.00
Exception: Short-term
Current year expense for rental of real property and portion will show on separately on Note 8
equipment under operating leases $0
For additional SAO Reporting, please break out capital leases individually by institution.
LEASE OBLIGATIONS (PPV CAPITAL LEASES) ONLY LEASE OBLIGATIONS (ALL OTHER LEASES) - Supplemental Section
<Insert Name Here> Other Lease Obligations

Total Other-
PPV PPV Equipment Total PPV Capital Leases Other- Leases Other-Equipment Capital Leases
Year Ending June 30: Year Ending June 30:
2018 - 2018 -
2019 - 2019 -
2020 - 2020 -
2021 - 2021 -
2022 - 2022 -
2023 through 2027 - 2023 through 2027 -
2028 through 2032 - 2028 through 2032 -
2033 through 2037 - 2033 through 2037 -
2038 through 2042 - 2038 through 2042 -
2043 through 2047 - 2043 through 2047 -
2048 through 2052 - 2048 through 2052 -
2053 through 2057 - 2053 through 2057 -
Total minimum lease payments $ - $ - $ - Total minimum lease payments - - $ -
Less: Interest - Less: Interest -
FY2016 AFR Footnote #13c Lease Obligations Page 99 of 153
Less: Executory costs (if paid) - Less: Executory costs (if paid) -
Principal Outstanding $ - $ - $ - Principal Outstanding 0.00 0.00 $ -
<Insert Name Here>

PPV PPV Equipment Total PPV Capital Leases GRAND TOTALS - LEASE OBLIGATIONS (PPV LEASES ONLY)
Total Other-
Year Ending June 30: Other- Leases Other-Equipment Capital Leases
2018 - Year Ending June 30:
2019 - 2018 0.00 0.00 -
2020 - 2019 0.00 0.00 -
2021 - 2020 0.00 0.00 -
2022 - 2021 0.00 0.00 -
2023 through 2027 - 2022 0.00 0.00 -
2028 through 2032 - 2023 through 2027 0.00 0.00 -
2033 through 2037 - 2028 through 2032 0.00 0.00 -
2038 through 2042 - 2033 through 2037 0.00 0.00 -
2043 through 2047 - 2038 through 2042 0.00 0.00 -
2048 through 2052 - 2043 through 2047 0.00 0.00 -
2053 through 2057 - 2048 through 2052 0.00 0.00 -
Total minimum lease payments $ - $ - $ - 2053 through 2057 0.00 0.00 -
Less: Interest - Total minimum lease payments 0.00 0.00 -
Less: Executory costs (if paid) - Less: Interest 0.00 0.00 -
Principal Outstanding $ - $ - $ - Less: Executory costs (if paid) 0.00 0.00 -
Principal Outstanding 0.00 0.00 -
<Insert Name Here>
PPV PPV Equipment Total PPV Capital Leases
2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Total minimum lease payments $ - $ - $ -
Less: Interest -
Less: Executory costs (if paid) -
Principal Outstanding $ - $ - $ -
<Insert Name Here>

2018 -
2019 -
2020 -
2021 -
2022 -

2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -
<Insert Name Here>

2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -
<Insert Name Here>

2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -

<Insert Name Here>
2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057
Less: Interest -
<Insert Name Here>

2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -
<Insert Name Here>

2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -

2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -
<Insert Name Here>

2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -
<Insert Name Here>

2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -
<Insert Name Here>


2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -

<Insert Name Here>
PPV PPV Equipment PPV Capital Leases
2018 -
2019 -
2020 -
2021 -
2022 -
2023 through 2027 -
2028 through 2032 -
2033 through 2037 -
2038 through 2042 -
2043 through 2047 -
2048 through 2052 -
2053 through 2057 -
Less: Interest -
GRAND TOTALS - LEASE OBLIGATIONS (PPV LEASES ONLY)

2018 - - -
2019 - - -
2020 - - -
2021 - - -
2022 - - -
2023 through 2027 - - -
2028 through 2032 - - -
2033 through 2037 - - -
2038 through 2042 - - -
2043 through 2047 - - -
2048 through 2052 - - -
2053 through 2057 - - -
Less: Interest 0.00 0.00 -
Less: Executory costs (if paid) 0.00 0.00 -

PEACHTREE STATE UNIVERSITY NEW for FY 2017
Schedule of Operating Lease Revenues, Assets and Minimum Future Rental Revenues
Note 13 - Operating Lease Rental Agreements
When leasing is a significant part of the lessor's activities*, the following information with respect to operating leases should be disclosed
in the notes to financial statements (GASB Cod. L20 LEASES .139):
(1) The cost and carrying amount, if different, of property on lease or held for leasing by major classes of property, and the amount of
accumulated depreciation in total as of the date of the latest financial statements presented.
(2) Minimum future rentals on noncancelable leases as of the date of the latest financial statements presented, in the aggregate and for
each of the five succeeding fiscal years.
(3) Total contingent rentals included in the flows statement for each period presented.
(4) A general description of the lessor's leasing arrangements.
* - Significant = Total noncancelable operating lease rental agreements outstanding exceed 3% of operating expense. Similar guidance as
to when determining if Service Concession Arrangements are significant.
For capital assets leased to third parties, enter the cost and accumulated depreciation in the below yellow cells by capital
asset category.
Less: Accumulated Capital Assets Leased

Description Gross Amount Depreciation to Third Parties
(+) (-) (=)
Land & Land Improvements -

Infrastructure -
Equipment -
Buildings & Building Improvements -
Facilities and Other Improvements -
Total - - -
FY2016 AFR Footnote #13a-Lessor Page 106 of 153

Teachers Retirement System of Georgia and Employees’ Retirement System of Georgia
1) Utilizing the TRS and ERS pension reports and current year TRS/ERS contributions, complete the below table.
TRS
Deferred Outflow of Deferred Inflows of

Resources Resources
Differences between expected and

actual experience
Changes of assumptions
Net difference between projected and

actual earnings on pension plan
investments
Changes in proportion and differences

between contributions and
proportionate share of contributions
Contributions subsequent to the

measurement date
Total $ - $ -
2) Utilizing the TRS and ERS pension reports, complete the below table. Enter amounts positive/negative as they are present
Year Ended June 30: TRS ERS
2018
2019
2020
2021
2022
Thereafter
3) Utilizing the TRS and ERS pension reports, complete the below tables.
TRS:
1% Current
Decrease discount rate
(6.50%) (7.50%)
Proportionate share of the net
pension liability
ERS:
1% Current
Decrease discount rate
(6.50%) (7.50%)
Proportionate share of the net
pension liability
4) In the below yellow cells, enter the Institution's contributions to TRS and ERS during the fiscal year.
TRS Contributions --------------->

ERS Contributions --------------->
5) Utilizing the TRS and ERS pension reports, enter the Institution's proportion of net pension liability percentage and change
prior year as a percentage.
TRS:
Institution's proportion of net pension liability percentage -------->
Institution's proportion of net pension liability % change from PY-------->
ERS:
Institution's proportion of net pension liability percentage -------->
Institution's proportion of net pension liability % change from PY-------->
6) Utilize closing entry YE55 and the TRS and ERS pension reports, enter the Institution's pension expense at year end.
TRS Pension Expense --------------->

ERS Pension Expense --------------->
he below table.
ERS
Deferred Outflow of Deferred Inflows of

Resources Resources
From TRS and ERS pension reports
Determined by Institution. Should agree with current year TRS/ERS co
$ - $ -
egative as they are presented on the TRS/ERS report.

1%
Increase
(8.50%)
1%
Increase
(8.50%)
ity percentage and change from


expense at year end.

current year TRS/ERS contributions See Entry 3 on YE-55 for amount.
Regents Retirement Plan
1) In the below yellow cell, enter the Institution and employee contributions to the Regents Retirement Plan during the fiscal y
Institution Contributions --------------->

Employee Contributions --------------->
ment Plan during the fiscal year.
Post-Employment Benefits Other Than Pension Benefits
1) In the below yellow cell, enter the number of employees who had retired or were disabled that were receiving post-employm
health and life insurance benefits
2) In the below yellow cell, enter the Institution OPEB expense and participate contributions during the fiscal year.
Institution Expense --------------->

Participant Contributions --------------->
were receiving post-employment
the fiscal year.

PEACHTREE STATE UNIVERSITY PEACHTREE STATE UNIVERSITY
Note 18 Note 18
Statement of Operating Expenses - Natural vs Functional Classifications Statement of Operating Expenses - Natural vs Functional Classifications
Fiscal Year Ended June 30, 2017 Fiscal Year Ended June 30, 2017
Reminder: Reclass all negative balances. There should be no negative balances.
Functional Classification Functional Classification
Fiscal Year 2017 Fiscal Year 2017
Academic Institutional Plant Operations Scholarships & Auxiliary Unallocated AU Only
Natural Classification Instruction Research Public Service Support Student Services Support Natural Classification & Maintenance Fellowships Enterprises Expenses Patient Care Total Expenses
Faculty Faculty $ -
Staff Staff -
Benefits Benefits -
Personal Services Personal Services -
Travel Travel -
Scholarships and Fellowships Scholarships and Fellowships -
Utilities Utilities -
Supplies and Other Services Supplies and Other Services -
Depreciation Depreciation -
Total Expenses $ - $ - $ - $ - $ - $ - Total Expenses $ - $ - $ - $ - $ - $ -
Payroll & Benefits $0 $0 $0 $0 $0 $0 Payroll & Benefits $0 $0 $0 $0 $0 $0

Personal Services 0 0 0 0 0 0 Personal Services 0 0 0 0 0 0
Travel 0 0 0 0 0 0 Travel 0 0 0 0 0 0
Scholarships and Fellowships 0 0 0 0 0 0 Scholarships and Fellowships 0 0 0 0 0 0
Utilities 0 0 0 0 0 0 Utilities 0 0 0 0 0 0
Supplies and Other Services 0 0 0 0 0 0 Supplies and Other Services 0 0 0 0 0 0
Depreciation 0 0 0 0 0 0 Depreciation 0 0 0 0 0 0
Total Increases/(Decreases) $0 $0 $0 $0 $0 $0 Total Increases/(Decreases) $0 $0 $0 $0 $0 $0
Note 18 Note 18
Statement of Operating Expenses - Natural vs Functional Classifications Statement of Operating Expenses - Natural vs Functional Classifications
For the Fiscal Year Ended June 30, 2016 For the Fiscal Year Ended June 30, 2016
Functional Classification Functional Classifications

FY2016 FY2016
Academic Institutional Plant Operations Scholarships & Auxiliary Unallocated AU Only
Natural Classification Instruction Research Public Service Support Student Services Support Natural Classification & Maintenance Fellowships Enterprises Expenses Patient Care Total Expenses
Faculty Faculty $0
Staff Staff 0
Benefits Benefits 0
Personal Services Personal Services 0
Travel Travel 0
Scholarships and fellowships Scholarships and fellowships 0
Utilities Utilities 0
Supplies and others services Supplies and others services 0
Depreciation Depreciation 0
FY2016 AFR Footnote #18 Functional vs Nat Page 116 of 153

Total Expenses $0 $0 $0 $0 $0 $0 Total Expenses $0 $0 $0 $0 $0 $0
FY2016 AFR Footnote #18 Functional vs Nat Page 117 of 153

Research Expense by Revenue Source
Office of Planning and Budgets (OPB) would like more information related to our research projects. Below, please provide total
research expense by revenue source. Also, Please describe one research project that your Institution would like highlighted for OPB.
Revenue Source: Research Expense

Federal
State
Local
Private
-
Research expense reported in Note 18 -

Research expense by revenue source must
agree with total research expense reported
in Note 18. Variance should be zero -
In the space provided below, please describe one research project that your Institution would like highlighted for OPB.
FY2016 AFR Research Expense Page 118 of 153

Required Supplementary Information
Schedule of Proportionate Share of the Net Pension Liability
For the Last 10 Fiscal Years
Plan Fiduciary Net

Proportionate Share of Position as a
Proportion of the the Net Pension Liability Percentage of the
Net Pension Proportionate Share of Covered Employee as a Percentage of Total Pension
Year Ended Liability the Net Pension Liability Payroll Covered Payroll Liability
Teachers Retirement System of Georgia 6/30/2017 0.00% $ - $ - 0.00% 0.00%

FY2016 AFR TRS Sch Proportion Share NPL Page 119 of 153
Schedule of Proportionate Share of the Net Pension Liability
Proportionate Share of the Plan Fiduciary Net

Net Pension Liability as a Position as a
Proportion of the Net Proportionate Share of the Percentage of Covered Percentage of the Total
Year Ended Pension Liability Net Pension Liability Covered Employee Payroll Payroll Pension Liability
Employees' Retirement System of Georgia 6/30/2017 0.00% $ - $ - 0.00% 0.00%

FY2016 AFR ERS Sch Proportion Share NPL Page 120 of 153
Schedule of Contributions
Contributions as a
Contractually Contributions in Relation Percentage of
Required to the Contractually Contribution Deficiency Covered Employee Covered-Employee
Year Ended Contribution Required Contribution (Excess) Payroll Payroll
Teachers Retirement System of Georgia 6/30/2017 $ - $ - $ - $ - #DIV/0!

FY2016 AFR TRS Sch of Contributions Page 121 of 153

Schedule of Contributions
Contributions as a
Contractually Contributions in Relation Percentage of
Required to the Contractually Contribution Deficiency Covered Employee Covered-Employee
Year Ended Contribution Required Contribution (Excess) Payroll Payroll
Employees' Retirement System of Georgia 6/30/2017 $ - $ - $ - $ - #DIV/0!

FY2016 AFR ERS Schedule of Contributions Page 122 of 153

GAAP BASIS
AUXILIARY SERVICES
STATEMENT OF NET POSITION
Residence Stores and Food Health Intercollegiate

Halls Shops Services Parking Transportation Services Athletics Other Total
ASSETS 12210 12230 12220 12250 12260 12240 12280 12270
Current Assets
Cash and cash equivalents $ -
Short-term investments -
Accounts receivable, net -
Receivables - Federal Financial Assistance -
Receivables - State General Appropriations -
Receivables - Other -
Due From Affiliated Organizations -
Notes Receivable, net -
Due From Other Funds -
Inventories -
Prepaid Items -
Other Assets -
Total Current Assets $ - $ - $ - $ - $ - $ - $ - $ - $ -
Non-Current Assets
Non-current Cash (Externally Restricted) -
Short-term Investments (Externally Restricted) -
Investments (Externally Restricted) -
Due From USO - Capital Liability Reserve Fund -
Investments -
Capital Assets, net -
Other Assets -
Total Non-Current Assets $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL ASSETS $ - $ - $ - $ - $ - $ - $ - $ - $ -
DEFERRED OUTFLOWS OF RESOURCES

Deferred Loss on Debt Refunding $ -
Deferred Loss on Defined Benefit Pension Plan -
Deferred Outflows - Other -
Total Deferred Outflows of Resources $ - $ - $ - $ - $ - $ - $ - $ - $ -
LIABILITIES
Current Liabilities
Accounts payable $ -
Salaries Payable -
Benefits Payable -
Contracts Payable -
Retainage Payable -
Deposits -
Advances (Including Tuition and Fees) -
Other liabilities -
Deposits Held for Other Organizations -
Lease Purchase Obligations -
Compensated absences -
Due to USO - Capital Liabilitiy Reserve Fund -
Notes and Loans Payable -
FY2016 AFR Aux. Statement of Net Position Page 123 of 153

AUXILIARY SERVICES

Claims & Judgments -
Total Current Liabilities $ - $ - $ - $ - $ - $ - $ - $ - $ -
Non-Current Liabilities
Other Post Employment Benefit Liability -
Other liabilities -
Total Non-Current Liabilities $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL LIABILITIES $ - $ - $ - $ - $ - $ - $ - $ - $ -

Deferred Gain on Debt Refunding -
Defined Benefit Pension Plan -
Grants Received In Advance of Timing Requirements -
Deferred Service Concession Arrangements -
Deferred Inflows - Other -
Total Deferred Inflows of Resources $ - $ - $ - $ - $ - $ - $ - $ - $ -
NET POSITION
Net Investment in Capital Assets -
Restricted for
Nonexpendable -
Expendable -
Other Purposes -
Unrestricted -
TOTAL NET POSITION $ - $ - $ - $ - $ - $ - $ - $ - $ -
Check Point: (Total Assets + Deferred Outflows) - (Total Liabilities

+ Deferred Inflows) equals Total Net Position $ - $ - $ - $ - $ - $ - $ - $ - $ -
(If not -0-, find problem)
Note: Unrestricted Net Position includes the following:
R & R Reserve $ -
Reserve for Encumbrances -
Inventory (this line should be -0-)(no inventory reserve for Aux.) -
Other Unrestricted -
Total Unrestricted $ - $ - $ - $ - $ - $ - $ - $ - $ -
Check Point: Unrestricted Net Position detail = Unrestricted Net

Position total $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
FY2016 AFR Aux. Statement of Net Position Page 124 of 153

GAAP BASIS Enter data in yellow cells.
Auxiliary Services

12210 12230 12220 12250 12260 12240 12280 12270
Revenues
Operating Revenues
Sales and Services $ - $ -
Less: Cost of Goods Sold -
Gross Margin - ###

- ###
- ###
- ###
- ###
- ###
- - -
Expenses
Operating Expenses
Salaries
Faculty -
Staff -
Employee Benefits -
Other Personal Services -
Contractual Services -
Travel -
Scholarships and Fellowships -
General Material and Supplies -
Consulting Exp./Per Diem -
Utilities -
Depreciation - (Except PPV, GHEFA) -
Depreciation - PPV, GHEFA projects - - - -
Total Operating Expenses $ - $ - $ - $ - $ - $ - $ - $ - $ -
Operating Income (loss) $ - $ ###
- $ ###
- $ ###
- ### $ ###
- $ ###
- $ - $ -
Non-Operating Revenues/(Expenses)
State Appropriation -
Interest Income -
Interest Expense -
Gifts - non-capital -
Gifts - capital -
Miscellaneous Revenues (Expenses) -
FY2016 AFR Auxiliary Serv SRECNP Page 125 of 153

GAAP BASIS Enter data in yellow cells.
Auxiliary Services

12210 12230 12220 12250 12260 12240 12280 12270
Total Non-operating Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ -
Income before Transfers $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers In/(Out)
Mandatory Transfers -
Non Mandatory Transfers -
Total Transfers $ - $ - $ - $ - $ - $ - $ - $ - $ -
Change in Net Position $ - $ - $ - $ - $ - $ - $ - $ - $ -
Net Position
Net Position-Beg.of Year as Originally
Reported $ -
Prior Year Adjustments -
Net Position-beginning of year, restated - - - - - - - - -
Net Position-End of Year $ - $ - $ - $ - $ - $ - $ - $ - $ -
(equal to 3xxxxx period 0 next year)
Checkpoint: Net Position-end of year must

agree with Total Net Position per Auxiliary
SNP (checkpoint must be -0-) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
FY2016 AFR Auxiliary Serv SRECNP Page 126 of 153

Auxiliary Services
Schedule of Capital Assets

Capital Assets 12210 12230 12220 12250 12260 12240 12280 12270
Capital Assets Not Being Depreciated
Land $ - $ - $ - $ - $ - $ - $ - $ - $ -
Capitalized Collections - - - - - - - - -
Construction Work-in-progress - - - - - - - - -
Software Development-in-progress -
Total Capital Assets not being depreciated $ - $ - $ - $ - $ - $ - $ - $ - $ -
Capital Assets Being Depreciated/Amortized

Infrastructure $ -
Building and Building Improvements -
Equipment -
Capitalized Collections -
Water, Timber, and Mineral Rights and Easements -
Patents, Trademarks, and Copyrights -
Software -
Total Capital Assets Being Depreciated/Amortized $ - $ - $ - $ - $ - $ - $ - $ - $ -
Less: Accumulated Depr/Amort on Capital Assets

Infrastructure $ -
Build.and Build.Improvements -
Equipment -
Capitalized Collections -
Water, Timber, and Mineral Rights and Easements -
Patents, Trademarks, and Copyrights -
Software -
Total Accumulated Depreciation/Amortization $ - $ - $ - $ - $ - $ - $ - $ - $ -
Capital Assets (less depreciation/amortization)

Infrastructure $ - $ - $ - $ - $ - $ - $ - $ - $ -
Build.and Build.Improvements - - - - - - - - -
Facilities and Other Improvements - - - - - - - - -
Equipment - - - - - - - - -
Capitalized Collections - - - - - - - - -
Water, Timber, and Mineral Rights and Easements - - - - - - - - -
Patents, Trademarks, and Copyrights - - - - - - - - -
Software - - - - - - - - -
Total Capital Assets Being Depreciated/Amortized, net $ - $ - $ - $ - $ - $ - $ - $ - $ -
FY2016 AFR Aux. Capital Assets Page 127 of 153

Auxiliary Services

Total Capital Assets, net $ - $ - $ - $ - $ - $ - $ - $ - $ -
Check point - Capital Assets, net, should agree with Auxiliary

SNP $ - $ - $ - $ - $ - $ - $ - $ - $ -
FY2016 AFR Aux. Capital Assets Page 128 of 153

STUDENT ACTIVITIES
June 30, 2017 June 30, 2016
ASSETS
Current Assets
Cash and Cash Equivalents 0
Short-term Investments
Receivables - Federal Financial Assistance
Receivables - State General Appropriations
Receivables - Other
Due From Affiliated Organizations
Notes Receivable, net
Due to Other Funds
Inventories
Prepaid Items
Other Assets
Total Current Assets $ - $ -
Non-Current Assets
Noncurrent Cash (Externally Restricted) - -
Short-term Investments (Externally Restricted)
Investments (Externally Restricted) - -
Due from Affiliated Organizations - -
Due from USO - Capital Liability Reserve Fund
Due from Institutions - Capital Liability Reserve Fund
Investments
Notes receivable, net - -
Capital Assets, Gross (Schedule of Capital Assets)
Other assets
Total Non-Current Assets $ - $ -
TOTAL ASSETS $ - $ -

Deferred Loss on Debt Refunding 0
Deferred Loss on Defined Benefit Pension Plan
Deferred Outflows - Other
TOTAL DEFERRED OUTFLOWS OF RESOURCES $ - $ -
LIABILITIES
Current Liabilities
Accounts payable $ - $ -
Salaries Payable - -
Benefits Payable - -
Contracts Payable -
Retainage Payable
FY2016 AFR Student Activity SNP 129 of 153

STUDENT ACTIVITIES
June 30, 2017 June 30, 2016
Deposits
Other liabilities - -
Deposits Held for Other Organizations
Lease Purchase Obligations
Compensated absences
Due to Affiliated Organizations
Due to USO - Capital Liabilitiy Reserve Fund
Notes and Loans Payable - -
Pollution Remediation - -
Total Current Liabilities $ - $ -
Lease Purchase Obligations - -
Advances (Including Tuition and Fees) - -
Compensated Absences - -
Net Pension Liability - -
Other Post Employment Benefit Liability
Other liabilities
Claims & Judgments
Total Non-Current Liabilities $ - $ -
TOTAL LIABILITIES $ - $ -

Deferred Gain on Debt Refunding
Deferred Gain
GrantsonReceived
Defined in
Benefit Pension
Advance Plan
of Timing
Requirements
Deferred Service Concession Arrangements
Deferred Inflows - Other
TOTAL DEFERRED INFLOWS OF RESOURCES $ - $ -
NET POSITION
Net Investment in Capital Assets - -
Restricted for
Nonexpendable - -
Expendable - -
Other Purposes - -
Unrestricted - -
TOTAL NET POSITION $ - $ -
FY2016 AFR Student Activity SNP 130 of 153

GAAP BASIS
STUDENT ACTIVITES
STATEMENT of REVENUES, EXPENSES, and CHANGES in NET POSITION
June 30, 2017
REVENUES
Operating Revenues
Student Tuition and Fees (net)
Federal Appropriations
Grants and Contracts
Federal
Federal Stimulus
State
Other
Sales and Services
Rents and Royalties
Other Operating Revenues
Total Operating Revenues -
EXPENSES
Operating Expenses
Salaries:
Faculty
Staff
Employee Benefits
Other Personal Services
Travel
Scholarships and Fellowships
Utilities
Supplies and Other Services
Consulting Expenses/Per Diem
Depreciation
Total Operating Expenses -
Operating Income (loss) -
NONOPERATING REVENUES (EXPENSES)

State Appropriations
Federal
FY2016 AFR Student Activity SRECNP 153 of 153

GAAP BASIS
STUDENT ACTIVITES
June 30, 2017
Federal Stimulus
State
Other
Gifts
Investment Income (endowments, auxiliary and other)
Interest Expense (capital assets)
Other Nonoperating Revenues (Expenses)
Net Nonoperating Revenues -
Income (Loss) Before Other Revenues, Expenses, Gains,
or Losses -
Capital Grants and Gifts
Federal
State
Other
Special Item
Total Other Revenues, Expenses, Gains or Losses, -
and Special Item
Increase (Decrease) in Net Position -
NET POSITION
Net Position-Beginning of Year, As Originally Reported
Prior Year Adjustments
Net Position-Beginning of Year, Restated -
Net Position-End of Year $ -
FY2016 AFR Student Activity SRECNP 153 of 153

STUDENT ACTIVITES
June 30, 2017 June 30, 2016

Capital Assets
Capital Assets Not Being Depreciated
Land $ - $ -
Construction Work-in -Progress - -
Total Capital Assets not being depreciated $ - $ -
Capital Assets Being Depreciated/Amortized

Infrastructure $ - $ -
Equipment - -
Water, Timber, and Mineral Rights and Easements - -
Software - -
Total Capital Assets Being Depreciated/Amortized $ - $ -
Less: Accumulated Depr/Amort on Capital Assets

Equipment - -
Software - -
Total Accumulated Depreciation/Amortization $ - $ -
FY2016 AFR Student Activities Cap. Assets Page 133 of 153

STUDENT ACTIVITES
June 30, 2017 June 30, 2016
Capital Assets (less depreciation/amortization)

Equipment - -
Software - -
Total Capital Assets Being Depreciated/Amortized, net $ - $ -
Total Capital Assets, net $ - $ -
Check point - Capital Assets, net, should agree with Student

Activities SNP $ - $ -
FY2016 AFR Student Activities Cap. Assets Page 134 of 153

ACTUALS LEDGER ONLY - NEW FOR FY 2017
AUXILIARY SERVICES

ASSETS 12210 12230 12220 12250 12260 12240 12280 12270
Current Assets
Cash and cash equivalents $ -
Short-term investments -
Accounts receivable, net -
Receivables - Federal Financial Assistance -
Receivables - State General Appropriations -
Receivables - Other -
Due From Other Funds -
Inventories -
Prepaid Items -
Other Assets -
Total Current Assets $ - $ - $ - $ - $ - $ - $ - $ - $ -
Non-Current Assets
Non-current Cash (Externally Restricted) -
Short-term Investments (Externally Restricted) -
Investments (Externally Restricted) -
Due From USO - Capital Liability Reserve Fund -
Investments -
Capital Assets, net -
Other Assets -
Total Non-Current Assets $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL ASSETS $ - $ - $ - $ - $ - $ - $ - $ - $ -

Deferred Loss on Debt Refunding $ -
Deferred Loss on Defined Benefit Pension Plan -
Deferred Outflows - Other -
Total Deferred Outflows of Resources $ - $ - $ - $ - $ - $ - $ - $ - $ -
LIABILITIES
Current Liabilities
Accounts payable $ -
Salaries Payable -
Benefits Payable -
Contracts Payable -
Retainage Payable -
Deposits -
Other liabilities -
Deposits Held for Other Organizations -
Compensated absences -
FY2016 AFR Aux. Statement SNP - ACTUALS Page 135 of 153

AUXILIARY SERVICES

Total Current Liabilities $ - $ - $ - $ - $ - $ - $ - $ - $ -
Other Post Employment Benefit Liability -
Other liabilities -
Total Non-Current Liabilities $ - $ - $ - $ - $ - $ - $ - $ - $ -
TOTAL LIABILITIES $ - $ - $ - $ - $ - $ - $ - $ - $ -

Deferred Gain on Debt Refunding -
Defined Benefit Pension Plan -
Grants Received In Advance of Timing Requirements -
Deferred Service Concession Arrangements -
Deferred Inflows - Other -
Total Deferred Inflows of Resources $ - $ - $ - $ - $ - $ - $ - $ - $ -
NET POSITION
Net Investment in Capital Assets -
Restricted for
Nonexpendable -
Expendable -
Other Purposes -
Unrestricted -
TOTAL NET POSITION $ - $ - $ - $ - $ - $ - $ - $ - $ -
Check Point: (Total Assets + Deferred Outflows) - (Total Liabilities

+ Deferred Inflows) equals Total Net Position $ - $ - $ - $ - $ - $ - $ - $ - $ -
Note: Unrestricted Net Position includes the following:
R & R Reserve $ -
Reserve for Encumbrances -
Inventory (this line should be -0-)(no inventory reserve for Aux.) -
Other Unrestricted -
Total Unrestricted $ - $ - $ - $ - $ - $ - $ - $ - $ -
Check Point: Unrestricted Net Position detail = Unrestricted Net

Position total $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
FY2016 AFR Aux. Statement SNP - ACTUALS Page 136 of 153

ACTUALS LEDGER ONLY - NEW FOR FY 2017 Enter data in yellow cells.
Auxiliary Services

12210 12230 12220 12250 12260 12240 12280 12270
Revenues
Operating Revenues
Sales and Services $ -
Less: Cost of Goods Sold -
Gross Margin - ###
- ###
- ###
- ###
- ###
- ###
- - -
Expenses
Operating Expenses
Salaries
Faculty -
Staff -
Employee Benefits -
Other Personal Services -
Contractual Services -
Travel -
Scholarships and Fellowships -
General Material and Supplies -
Consulting Exp./Per Diem -
Utilities -
Depreciation - (Except PPV, GHEFA) -
Depreciation - PPV, GHEFA projects - - - -
Total Operating Expenses $ - $ - $ - $ - $ - $ - $ - $ - $ -
Operating Income (loss) $ - $ ###
- $ ###
- $ ###
- ### $ ###
- $ ###
- $ - $ -
Non-Operating Revenues/(Expenses)
State Appropriation -
Interest Income -
Interest Expense -
Gifts - non-capital -
Gifts - capital -
Miscellaneous Revenues (Expenses) -
Total Non-operating Revenues $ - $ - $ - $ - $ - $ - $ - $ - $ -
FY2016 AFR Auxiliary Serv SRECNP - ACTUALS Page 137 of 153

ACTUALS LEDGER ONLY - NEW FOR FY 2017 Enter data in yellow cells.
Auxiliary Services

12210 12230 12220 12250 12260 12240 12280 12270
Income before Transfers $ - $ - $ - $ - $ - $ - $ - $ - $ -
Transfers In/(Out)
Mandatory Transfers -
Non Mandatory Transfers -
Total Transfers $ - $ - $ - $ - $ - $ - $ - $ - $ -
Change in Net Position $ - $ - $ - $ - $ - $ - $ - $ - $ -
Net Position
Net Position-Beg.of Year as Originally
Reported $ -
Prior Year Adjustments -
Net Position-beginning of year, restated - - - - - - - - -
Net Position-End of Year $ - $ - $ - $ - $ - $ - $ - $ - $ -
(equal to 3xxxxx period 0 next year)
Checkpoint: Net Position-end of year must

agree with Total Net Position per Auxiliary
SNP (checkpoint must be -0-) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
FY2016 AFR Auxiliary Serv SRECNP - ACTUALS Page 138 of 153

STUDENT ACTIVITIES
June 30, 2017 June 30, 2016

ASSETS
Current Assets
Cash and Cash Equivalents 0
Short-term Investments
Receivables - Federal Financial Assistance
Receivables - State General Appropriations
Receivables - Other
Due From Affiliated Organizations
Notes Receivable, net
Due to Other Funds
Inventories
Prepaid Items
Other Assets
Total Current Assets $ - $ -
Non-Current Assets
Noncurrent Cash (Externally Restricted) - -
Short-term Investments (Externally Restricted)
Investments (Externally Restricted) - -
Due from Affiliated Organizations - -
Due from USO - Capital Liability Reserve Fund
Due from Institutions - Capital Liability Reserve Fund
Investments
Notes receivable, net - -
Capital Assets, Gross (Schedule of Capital Assets)
Other assets
Total Non-Current Assets $ - $ -
TOTAL ASSETS $ - $ -

Deferred Loss on Debt Refunding 0
Deferred Loss on Defined Benefit Pension Plan
Deferred Outflows - Other
TOTAL DEFERRED OUTFLOWS OF RESOURCES $ - $ -
LIABILITIES
Current Liabilities
Accounts payable $ - $ -
Salaries Payable - -
Benefits Payable - -
Contracts Payable -
FY2016 AFR Student Activity SNP - ACTUALS 139 of 153

STUDENT ACTIVITIES
June 30, 2017 June 30, 2016

Retainage Payable
Deposits
Other liabilities - -
Deposits Held for Other Organizations
Lease Purchase Obligations
Compensated absences
Notes and Loans Payable - -
Total Current Liabilities $ - $ -
Lease Purchase Obligations - -
Advances (Including Tuition and Fees) - -
Compensated Absences - -
Net Pension Liability - -
Other Post Employment Benefit Liability
Other liabilities
Claims & Judgments
Total Non-Current Liabilities $ - $ -
TOTAL LIABILITIES $ - $ -

Deferred Gain on Debt Refunding
Gain onReceived
Deferred Grants Defined in
Benefit Pension
Advance Plan
of Timing
Requirements
Deferred Service Concession Arrangements
Deferred Inflows - Other
TOTAL DEFERRED INFLOWS OF RESOURCES $ - $ -
NET POSITION
Net Investment in Capital Assets - -
Restricted for
Nonexpendable - -
Expendable - -
Other Purposes - -
Unrestricted - -
TOTAL NET POSITION $ - $ -
FY2016 AFR Student Activity SNP - ACTUALS 140 of 153
STUDENT ACTIVITES
June 30, 2017
REVENUES
Operating Revenues
Student Tuition and Fees (net)
Federal Appropriations
Federal
Federal Stimulus
State
Other
Sales and Services
Rents and Royalties
Other Operating Revenues
Total Operating Revenues -
EXPENSES
Operating Expenses
Salaries:
Faculty
Staff
Employee Benefits
Other Personal Services
Travel
Scholarships and Fellowships
Utilities
Supplies and Other Services
Consulting Expenses/Per Diem
Depreciation
Total Operating Expenses -
Operating Income (loss) -
NONOPERATING REVENUES (EXPENSES)

State Appropriations
Federal
FY2016 AFR Student Act SRECNP - ACTUALS 153 of 153

STUDENT ACTIVITES
June 30, 2017
Federal Stimulus
State
Other
Gifts
Investment Income (endowments, auxiliary and other)
Interest Expense (capital assets)
Other Nonoperating Revenues (Expenses)
Net Nonoperating Revenues -
Income (Loss) Before Other Revenues, Expenses, Gains,
or Losses -
Capital Grants and Gifts
Federal
State
Other
Special Item
Total Other Revenues, Expenses, Gains or Losses, -
and Special Item
Increase (Decrease) in Net Position -
NET POSITION
Net Position-Beginning of Year, As Originally Reported
Prior Year Adjustments
Net Position-Beginning of Year, Restated -
Net Position-End of Year $ -
FY2016 AFR Student Act SRECNP - ACTUALS 153 of 153

Supporting Schedule - cannot be mapped. This will be a standard report provided by
PeopleSoft
(Supporting Schedule)
SCHEDULE OF OPERATION OF AGENCY FUNDS
FUND BALANCE FUND BALANCE

July 1, 2016 RECEIPTS DISBURSEMENTS June 30, 2017
FUNDS HELD ON DEPOSIT
Faculty Cap/Gown Rentals $0 $0 $0
Student Graduation Fees 0
MAP 0
Alpha Beta Gamma 0
Phi Theta Kappa 0
Drama Club 0
Sigma Kappa Delta 0
Lyceum 0
Fed Family Education Loan 0
BC Alumni Assoc 0
Recovery 0
LPN-BC Student Nurses CLUB 0
Canoe Club 0
Faculty and Staff Fund 0
Science Fair 0
Mathematics Competition 0
Study Abroad Program 0
Goodwill Fund 0
Gift Fund 0
College Bowl 0
Gatlinburg Excursion 0
Senior Ambassadors 0
Business Office Fund 0
Technical Studies Matching Fund 0
Financial Aid Awareness 0
Rivercenter Fund 0
Bainbridge College Foundation 0
Nursing Students Fees to AP 0
Miscellaneous 0
SIFE Club 0
LTAI-Muslim Journey 0
LPN Testing 0
FY2016 AFR 21 Agency Funds Page 143 of 153


Academic Resource Center Club 0
General Motors 0
McGalliard/Pollock Memorial 0
Dorothy Randall Scholarship 0
Nursing Scholarship 0
Andrew Avery Educational Fund 0
Faculty Enrichment Award 0
Climax Community Club Scholar 0
USG Foundation Scholarship 0
Fennell Memorial Scholarship 0
GA Fire Fighters Foundation 0
Leonard Widener Scholarship 0
PREP/United Way Funds 0
Emergency Relief Fund 0
A.D.N Nursing-Memorial Hosp Fund 0
TEAS Fee 0
Circle K Club 0
BANS Club (A.D.N)-RN 0
Leverett Scholarship 0
Georgia-Pacific (Blakely Site) 0
Student Insurance-Pearce & 0
Catering Program 0
BC Foundation-Study Abroad 0
Robinson Scholarship 0
Langston Scholarship 0
Joanna Stone Scholarship 0
BC Ambassadors Scholarship 0
Kermit F Bates, Jr Scholarship 0
Lillethun Scholarship 0
Barnes & Noble 0
EMT License Exam 0
Williams & Fudge Commission 0
CLEP Testing Fee 0
Rozier, V. Lee Memorial Schola 0
Mu Alpha Theta-Math Club 0
Kirbo Foundation Scholarship 0
Nussabaum Scholarship 0


Flint River Hospice Scholarship 0
Fred Henderson Scholarship 0
EMT Insurance 0
Security Deposits Kirbo 0
Study Abroad Belize for Ed Maj 0
Study Abroad-Galapagos 0
USG Staff Council 0
Study Abroad-London/Great Brit 0
N'tal Technical Honor Society 0
Direct Loans-Receipts 0
Direct Loans-Disbursements 0
Jenna Miley Scholarship 0
Brock-Waldorf Scholarship 0
Whittington-Wilkerson Scholars 0
BC Relay for Life 0
Col. Hector E. Dueno Veterans 0
Mildred W. McCarty Scholarship 0
Bainbridge Lions Club Scholars 0
Alton B. and Glenn Dora Cromer 0
James H. And Ruby A. Smith Sch 0
Coppinger Powell Santoro Schol 0
Ponder Brothers Scholarship 0
Tom Wilkerson Scholarship 0
Raymond Miles Family Scholarship 0
Veterans Admin Rec To Distribu 0
Academy for Life Long Learning 0
Foundation Migrant Scholarship 0
Bainbridge College Tennis Club 0
Wellness Center-Security Depos 0
Adult Learners Student Organiz 0
CLCP Adult Education Testing 0
Archbold Medical Center 0
LPN Club--Early co. 0
Student Vetrans of America 0
Walmart Contribution Student Affairs 0
Dr. Richard Carvajal Scholarship 0
Escheatment 0

TOTAL FUNDS HELD ON DEPOSIT 0 0 0 0
FUNDS FOR DESIGNATED SCHOLARSHIPS

Regents/STARS 0
William F. Cooper Scholarship 0
Mary I Mobley Memorial 0
Pilot Club of Cairo 0
Bdge Service Club 0
Kiwanis Club 0
Cairo High School 0
Walmart Foundation 0
Bainbridge High School 0
Phillip Almon Scholarship 0
BC Scholarship Fund 0
Dvill/Seminole County Chamber 0
American Qtr Horse Foundation 0
Pelham Band Booster 0
Georgia Black Chamber 0
Amoco Fabrics Scholarship 0
Coca Cola Scholarhsip 0
Sigma Kappa Delta Scholarship 0
Betty N Holly Scholarship 0
Grady County BOE 0
Grady County Baptist Assoc 0
Archbold Hospital Auxiliary 0
FUM Church of Cairo 0
Georgia Mining Foundation 0
Community Foundation SW GA 0
GA Foundation Improvmt of Ed 0
Rotary Club Scholarship-CAIRO 0
Jean Well Foundation 0
GA District Pilot Anchor 0
Women's Club Scholarship 0
Climax Community Club 0
Trafford Williams Scholarship 0
Seminole Masonic Lodge 0


American Cancer Society 0
National Wild Turkey Federatn 0
National FFA Foundation 0
BC Foundation Scholarship 0
Access to Education 0
Monrovia 0
Eckerd Youth Alternatives 0
Build Your Tomorrow 0
United Negro College Fund 0
Miller County High School 0
Whigham Community Club Scholar 0
Compact Scholarship 0
Seminole County High School 0
Gaines-Jones Educatn Foundatn 0
Higdon Grocery Scholarship 0
Hand Memorial UMC 0
Polk Education Foundation 0
Thomas County Schools 0
South GA Intelligence Network 0
Southwest GA Tech College Foun 0
Scottish Rite Foundation of GA 0
Grace Christian Academy, Inc. 0
Hope Scholarship-FY 2010 0
TOTAL FUNDS FOR DESIGNATED SCHOLARSHIP 0 0 0 0


PAYROLL OPERATIONS
Payroll Deductions
FICA 0
Medicare 0
Fed Income Taxes 0
GA State Taxes 0
ORP1-TIAA 0
FIDELITY ORP 0
ORP2-VALIC 0
Teachers Retirement Sys 0
Optional Retirement Plan 0
Employee Retirement Sys 0
GA Defined Contrib Plan 0
403b Valic 0
403b TIAA CREF 0
403b Equitable A 0
457-TIAA CREF 0
AFLAC 0
YMCA 0
BCBS PPO 0
BOR HDHP-SELF-FUNDED 0
Health Savings Account 0
Dependent Life-Regents 0
Supp Life ADD Regents 0
Lincoln ELF 0
Lincoln SLF 0
Dental-Regents 0
Long-Term Disability 0
Lincoln TRS 0
Group Vision 0
Lincoln NAT STD 0
Prepaid Legal Services 0
Garnishments 0
Faculty Staff Fund 0
Health Savings Acct-Other 0
State Charitable Cmpgn 0
Foundation Unrestricted 0


Miscellaneous 0
Employer Matching-FICA 0
Employer Match-FICA Medicare 0
Empr PR Liab-TRS 0
Empr PR Liab-Emp Ret System 0
Empr PR Liab-Optional Ret Plan 0
EMPLOYER LIABILITY/ORP1-TIAA 0
EMPLOYER LIABILITY-FIDELITY 0
EMPLOYER LIABILITY/ORP2-VALIC 0
Empr PR Liab-BCBS PPO 0
EMPR LIAB-BOR-HDHP-SELF-FUNDED 0
Empr PR Liab-Basic Life-Regent 0
TOTAL PAYROLL OPERATIONS 0 0 0 0 Check Point
TOTAL AGENCY FUNDS $0 $0 $0 $0 $0.00

ONLY THE RESEARCH INSTITUTIONS AND THE UNIVERSITY SYSTEM OFFICE ARE REQUIRED TO COMPLETE THIS FORM FOR FY 2017
PEACHTREE STATE UNIVERSITY Please use dollar amounts

Receipts from other institutions Posted to:
State Other
During FY 2017 and Local Other Sales & Services of Other Amount Other
Federal Grants Grants and Grants and Educational Auxiliary Operating (Please specify in (Description from
Received from: EIN # and Contracts Contracts Contracts Departments Enterprises Revenue next column) previous column) Total
Section 1.
All Research Institutions and the USO must complete Section 1 and reconcile with the others
Georgia Institute of Technology 58-6002023 0.00

Georgia State University 58-6002050 0.00
Georgia Regents University 58-6002053 0.00
University of Georgia 58-6001998 0.00
University System Office 58-6002348 0.00
Sub Totals (Research Institutions and USO) $0 $0 $0 $0 $0 $0 $0 $0 $0
Section 2. (Only USO is required to complete Section 2 for Receipts)

Provide amounts received from these institutions
Georgia Southern University 58-6002059 0

Valdosta State University 58-6002072 0
Albany State University 58-6001996 0

Armstrong Atlantic State University 58-6000063 0
Clayton College & State University 58-1048855 0
Columbus State University 58-6011208 0
Fort Valley State University 58-6002062 0
Georgia College & State University 58-6002064 0
Georgia Southwestern State University 58-6001997 0
Kennesaw State University 58-0965786 0
University of North Georgia 58-6002060 0
Savannah State University 58-6002069 0
University of West Georgia 58-6002055 0
Dalton State College 58-0975068 0

Georgia Gwinnett College 27-0124698 0
Middle Georgia State University 58-6002057 0
Abraham Baldwin Agricultural College 58-6002070 0

Atlanta Metropolitan State College 58-1190222 0
Bainbridge State College 58-1159210 0
College of Coastal Georgia 58-0939565 0
Darton State College 58-0964652 0
East Georgia State College 58-1138587 0
Georgia Highlands College 58-1086067 0
Georgia Perimeter College 58-1660133 0
Gordon State College 58-1132449 0
South Georgia State College 58-6002058 0
Totals - USG $0 $0 $0 $0 $0 $0 $0 $0 $0
Section 3. (Only USO is required to complete Section 3 for Receipts)
FY2013 AFRInter-System Transactions Page 150 of 153


Receipts from other institutions Posted to:
State Other
During FY 2017 and Local Other Sales & Services of Other Amount Other
Federal Grants Grants and Grants and Educational Auxiliary Operating (Please specify in (Description from
Received from: EIN # and Contracts Contracts Contracts Departments Enterprises Revenue next column) previous column) Total
State Agencies
DTAE (System Office) $0
Technical Colleges $0
Totals - State Agencies $0 $0 $0 $0 $0 $0 $0 $0 $0


Disbursements to other institutions Posted to:
State Other
During FY 2017 and Local Other Sales & Services of Amount Other
Federal Grants Grants and Grants and Educational Auxiliary (Please specify in (Description from
Paid to: and Contracts Contracts Contracts Departments Enterprises next column) previous column) Total
EIN #
Section 1.
All Research Institutions and the USO must complete Section 1 and reconcile with the others
Georgia Institute of Technology 58-6002023 General $0.00

Georgia State University 58-6002050 General & Agency $0.00
Medical College of Georgia 58-6002053 General $0.00
University of Georgia 58-6001998 $0.00
University System Office 58-6002348 General & Agency $0.00
Sub Totals (Research Institutions and USO) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0 $0.00
Section 2. (All Research Institutions and the USO must complete Section 2 for Disbursements)
Provide amounts disbursed to these institutions
Georgia Southern University 58-6002059 General 0.00

Valdosta State University 58-6002072 General 0.00
Albany State University 58-6001996 General 0.00

Armstrong Atlantic State University 58-6000063 0.00
Clayton College & State University 58-1048855 0.00
Columbus State University 58-6011208 General 0.00
Fort Valley State University 58-6002062 General 0.00
Georgia College & State University 58-6002064 General & Agency 0.00
Georgia Southwestern State University 58-6001997 Agency 0.00
Kennesaw State University 58-0965786 General & Agency 0.00
University of North Georgia 58-6002060 General 0.00
Savannah State University 58-6002069 General 0.00
University of West Georgia 58-6002055 General 0.00
Dalton State College 58-0975068 General 0.00

Georgia Gwinnett College 27-0124698 General 0.00
Middle Georgia State University 58-1028275 General 0.00
Abraham Baldwin Agricultural College 58-6002070 General 0.00

Atlanta Metropolitan State College 58-1190222 Agency 0.00
Bainbridge State College 58-1159210 General & Agency 0.00
College of Coastal Georgia 58-0939565 0.00
Darton State College 58-0964652 0.00
East Georgia State College 58-1138587 0.00
Georgia Highlands College 58-1086067 General 0.00
Georgia Perimeter College 58-1660133 General & Agency 0.00
Gordon State College 58-1132449 General 0.00
South Georgia State College 58-6002058 0.00
Totals - USG $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00
Section 3. (All Research Institutions and the USO must complete Section 3 for Disbursements)


Disbursements to other institutions Posted to:
State Other
During FY 2017 and Local Other Sales & Services of Amount Other
Federal Grants Grants and Grants and Educational Auxiliary (Please specify in (Description from
Paid to: and Contracts Contracts Contracts Departments Enterprises next column) previous column) Total
State Agencies
DTAE (System Office) 0
Technical Colleges General 0
Totals - State Agencies $0 $0 $0 $0 $0 $0 $0 $0

FY2017 AFR Model Revised 4-18-2017

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FY2017 AFR Model Revised 4-18-2017

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General Information NEW FOR FY

1) Enter the full name of the institution below.

Normal capitalization --> Peachtree State University

2) Enter abrevation for intstitution --> PSU

4) Enter fiscal year --> 2017

6) Will fiduciary statements be reported in AFR?

"Statement of Net Position"/"Note 3 Accounts Receivable" - must agree 0.00 0.00

"Statement of Net Position"/"Note 4 Inventories" - must agree 0.00 0.00

"Statement of Net Position"/"Note 6 Capital Assets" - must agree 0.00 0.00

"SRECNP"/"Note 18 Operating Expenses" - must agree

Total Expenses 0.00 0.00

"SRECNP" Depreciation Expense/"Cash Flow Statement" Depreciation must agree 0.00

FY2016 AFR Check Points Page 3 of 153

Cash Flow Statement

FY2016 AFR Check Points Page 4 of 153

June 30, 2017 June 30, 2016 Increase/(Decrease)

FY2016 AFR Statement of Net Position Page 5 of 153

June 30, 2017 June 30, 2016 Increase/(Decrease)

FY2016 AFR Statement of Net Position Page 6 of 153

June 30, 2017 June 30, 2016 Increase/(Decrease)

Net Pension Liability - - -

DEFERRED INFLOWS OF RESOURCES

Check Point (Total Assets + Deferred Outflows) - (Total Liab. +

FY2016 AFR Statement of Net Position Page 7 of 153

June 30, 2017 June 30, 2016 Increase/(Decrease)

FY2016 AFR Statement of Net Position Page 8 of 153

Deferred Outflows of Resources - - $0

Deferred Inflows of Resources - - $0

Total Net Position $ - $ - $0

Check Point (Total Assets + Deferred

Check Point Net Position per Condensed

FY2016 AFR Stmt of Net Position-Condensed Page 9 of 153

Statement of Revenues, Expenses, and Changes in Net Position

% Increase/ Provide explanation for any account

FY2016 AFR Revenues & Expenditures Page 10 of 153

Statement of Revenues, Expenses, and Changes in Net Position

% Increase/ Provide explanation for any account

FY2016 AFR Revenues & Expenditures Page 11 of 153

Net Position at End of Year $ - $ - $0

Ckpoint: Net Position above = Net Position per SNP $0 $0

FY2016 AFR Rev & Exp - Condensed Page 12 of 153

Expenses (by Functional Classification)

Comment - Operating Expenses by Functional Category are linked from Note 18

FY2016 AFR Rev & Exp - Condensed Page 13 of 153

Analysis of Balance Sheet Accounts Related to Non-capital Financing Activities

Due From USO/Institution - Capital Liability Reserve Fund (126960, 126970)

Current Year Receipt of Funds From USO

Noncapital Debt (21949x, 29119x,21959x,29129x)

Other Nonoperating Noncapital Financing SNP Items (1260xx, 2180xx, 2181xx)

Noncash Non-capital Financing Activities

Recognition of Non-capital Financing Activities Advances and Deferred Inflows

New Noncapital Financing Debt

Increase in Noncapital Debt due to Capitalized Interest

Other Noncash Items Identified by the Entity:

esented in the statement of cash flows. The noncash portion should be

gnition of assets, deferred outflows, liabilities, and deferred inflows should be

disclosed in the Non-Cash Investing, Non-Capital Financing, And Capital And