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Below is the NDUS Financial Reporting manual and the templates for the 2007 financial statements. To retrieve the file, click the "read more about..." link below the description.

Long-term Liabilities - Notes Payable
Footnote template
read more about Long-term Liabilities - Notes Payable )


Early Retirement & Severance Agreements
Footnote template
read more about Early Retirement & Severance Agreements )


Lease Income - 09
Lease Income
read more about Lease Income - 09 )


Deposits
Footnote template
read more about Deposits )


Common Accounting Transactions
Common Accounting Transactions - FY 2009
read more about Common Accounting Transactions )


Due To-From Other State Agencies
OMB CAFR template
read more about Due To-From Other State Agencies )


Flood Damage Costs (UND/NDSU only)
Footnote template
read more about Flood Damage Costs (UND/NDSU only) )


HECN Assessments
Eliminations template
read more about HECN Assessments )


Investments
Footnote template
read more about Investments )


Long-term Liabilities - Summary
Footnote template
read more about Long-term Liabilities - Summary )


Long-term Liabilities - Bonds
Footnote template
read more about Long-term Liabilities - Bonds )


Long-term Liabilities - Capital Leases
Footnote template
read more about Long-term Liabilities - Capital Leases )


Net Assets - Restate Beginning Balance
Footnote template
read more about Net Assets - Restate Beginning Balance )


ConnectND Balances
Eliminations template
read more about ConnectND Balances )


NDSLSC Fees (NDSU only)
Eliminations template
read more about NDSLSC Fees (NDSU only) )


On Behalf Payments
Footnote template
read more about On Behalf Payments )


Operating Leases
Footnote template
read more about Operating Leases )


Related Organizations
Footnote template
read more about Related Organizations )


Scholarship Allowance
Statements template
read more about Scholarship Allowance )


SI-Bonded Buildings
Statements template
read more about SI-Bonded Buildings )


State Transfers
OMB CAFR template
read more about State Transfers )


Subcontracts
Eliminations template
read more about Subcontracts )


Subsequent Events
Footnote template
read more about Subsequent Events )


System Funds (UND only)
Eliminations template
read more about System Funds (UND only) )


NDUS Request List
Templates and other items requested from the system office for year-end financial statements.
read more about NDUS Request List  )


Long-term liabilities - Special Assessments
Footnote template
read more about Long-term liabilities - Special Assessments )


Capital Assets
Footnote templates
read more about Capital Assets )


Beginning Balances
Beginning Balances
read more about Beginning Balances )


Component Units - Other Info
CU Template
read more about Component Units - Other Info )


Reporting Manual Instructions - FY 2009
Reporting Manual Instructions - FY 2009
read more about Reporting Manual Instructions - FY 2009 )


Fiscal Year-End Entries - June 09
Fiscal Year-End Entries - June 09
read more about Fiscal Year-End Entries - June 09 )


Auditor Request List - FY 2009
Auditor Request List - FY 2009
read more about Auditor Request List - FY 2009 )


Advances from BND (UND/NDSU only)
Footnote template
read more about Advances from BND (UND/NDSU only) )


Allowances-Pledges
Statements template
read more about Allowances-Pledges )


Donor-restricted Endowments
Footnote template
read more about Donor-restricted Endowments )


Asset Impairment
Footnote template
read more about Asset Impairment )


Component Unit - Related Party Transactions
CU template
read more about Component Unit - Related Party Transactions )


Cash Flow Statement
Statements template
read more about Cash Flow Statement )


CIP-Construction in Process
Footnote template
read more about CIP-Construction in Process )


Commitments
Footnote template
read more about Commitments )


Component Units - Campus Receivable/Payable
CU template
read more about Component Units - Campus Receivable/Payable )


Component Units - Capital Assets
CU template
read more about Component Units - Capital Assets )


Component Units - Deposits and Investments
CU template
read more about Component Units - Deposits and Investments )


Component Units - LT Liabilities-Summary
CU template
read more about Component Units - LT Liabilities-Summary )


Component Units - LT Liabilities-Bonds
CU template
read more about Component Units - LT Liabilities-Bonds )


Component Units - LT Liabilities-Capital Leases
CU template
read more about Component Units - LT Liabilities-Capital Leases )


Component Units - LT Liabilities-Notes Payable
CU template
read more about Component Units - LT Liabilities-Notes Payable )


Component Units - LT Liabilities-Special Assessments
CU template
read more about Component Units - LT Liabilities-Special Assessments )


Asbestos (UND/NDSU only)
Footnote template
read more about Asbestos (UND/NDSU only) )


Capital Lease Determination Worksheet
Worksheet to determine operating or capital lease
read more about Capital Lease Determination Worksheet )


Accounting Manual - Draft 7/1/07
Draft of accounting manual
read more about Accounting Manual - Draft 7/1/07 )


PS General Ledger Account Descriptions-July 1, 2007
General ledger account descriptions.
read more about PS General Ledger Account Descriptions-July 1, 2007 )



Other Resources

Adobe PDF

Code of Ethics  24 kb




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