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Form E

 

STATE UNIVERSITY OF NEW YORK

OFFICE OF THE UNIVERSITY CONTROLLER

CAMPUS FINANCIAL REPORTING PACKAGE

IFR RECEIVABLES AND ACCRUED REVENUE

 

 

PURPOSE

 

The intent of this survey is to obtain information concerning fiscal period July 1 – June 30 revenue and related receivables that are not currently recorded in the Uniform Revenue Accounting System (URAS) but must be included in the University's June 30 financial statements.

 

INSTRUCTIONS

 

1.      Report all accounts receivable balances as of June 30 for Income Fund Reimbursable (IFR) programs by entity (SUIFR, DIFR-IFR, HIFR-IFR, and SUTRA).  Only include receivables which are not currently recorded in the URAS trial balance.  In addition, please report related revenue amounts associated with the receivables by class (federal, state, local, private, intercollegiate athletics, parking, hospital).  Total accounts receivable for all entities should equal total revenue for all classes for all entities.

 

NOTE:         Amounts due from the Auxiliary Service Corporation or Research Foundation should not be included.  Amounts due from other funds or entities within the University’s reporting entity are classified as “due from other” and not as an accounts receivable.  Also, in prior years some campuses were reporting the June 15-30 collections that had not been distributed at year-end as accounts receivable and revenue on this schedule.  This is not correct.  This activity is already reflected in URAS when the accounts receivable is billed.

 

2.   Report an allowance for uncollectible accounts receivable as of June 30 for IFR programs by entity (SUIFR, DIFR-IFR, HIFR-IFR, and SUTRA).  Please refer to the URAS manual for instructions on how to calculate the Allowance for Other State Accounts Receivable.  The simplified method of receivables greater than one and one half years old should be used.


 

OFFICE OF THE UNIVERSITY CONTROLLER

CAMPUS FINANCIAL REPORTING PACKAGE

IFR RECEIVABLES AND ACCRUED REVENUE

(not recorded in URAS)

 

Campus: _____________________                                             Dept./Div. Code:  ______________

 

Preparer: _____________________                                             Telephone:  __________________

 

 

                                                                Receivable Balances              Allowance for Uncollectibles

Entity                                                             as of June 30                            as of June 30 

 

SUIFR (University)                                $__________________      ____________________

 

DIFR-IFR (Dormitory)                              __________________     ____________________

 

HIFR-IFR (Hospital)                                __________________      ____________________

 

SUTRA IFR (Tuition)                                __________________     ____________________

 

   TOTAL                                                $___________________    ____________________

 

 

Revenue Class          SUIFR       DIFR-IFR     HIFR-IFR       SUTRA            TOTAL

 

Federal                 $ _________    ________  _________    _________    ________    

 

State                        _________    ________  _________    _________    ________     

 

Local                        _________    ________  _________    _________    ________

 

Private                     _________    ________  _________    _________    ________

 

Intercollegiate

Athletics                  _________    ________  _________    _________    ________

 

Parking                    _________    ________  _________    _________    ________

 

Hospital                   _________    ________  _________    _________    ________

 

   Total                   $ _________    ________  _________    _________    ________

 

 

                                                                Reviewed by:  ____________________________