Form E
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: ____________________________