ARMSTONG STATE COLLEGE 
- - TABLE OF CONTENTS 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORT ON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION 
 
EXHIBITS 
 
FINANCIAL STATEMENTS 
 
A COMBINED BALANCE SHEET ALL FUND GROUPS 
B COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL FUND GROUPS 
C STATEMENTOF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES 
D NOTES TO THE FINANCIALSTATEMENTS 
 
SUPPLEMENTARYINFORMATION 
 
E COMBINING BALANCE SHEET 
 
CURRENT FUNDS - UNRESTRICTED 
 
22 
 
- F COMBINING STATEMENT OF CHANGES IN FUND BALANCES CURRENT FUNDS UNRESTRICTED 
 
23 
 
G COMBINING STATEMENT OF CURRENT FUNDS REVENUES,EXPENDITURES, 
 
AND OTHER CHANGES 
 
UNRESTRICTED 
 
25 
 
SCHEDULES 
 
SCHEDULESOF REVENUESAND EXPENDITURES COMPAREDTO BUDGET RESIDENT INSTRUCTION LOTTERY FOR EDUCATION 
SCHEDULES OF OPERATIONS LOAN FUNDS ENDOWMENT AND SIMILAR FUNDS 
SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS AGENCY FUNDS 
CASH AND CASH EQUIVALENTS ACCOUNTS RECEIVABLE 
CHANGES IN MVESTMENT IN PLANT 
SCHEDULE OF FUND BALANCES CURRENT FUNDS AND PLANT FUNDS 
 
 ARMSTRONG STATE COLLEGE 
- TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
SUPPLEMENTARY INFORMATION 
 
SCHEDULES 
 
10 SCHEDULE OF REVENUES 
 
CURRENT FUNDS 
 
SCHEDULESOF EXPENDITURES BY OBJECT 
 
11 
 
CURRENTFUNDS 
 
12 
 
PLANT FUNDS 
 
13 RECONCILIATION OF SALARIES AND WAGES, AND TRAVEL 
 
SECTION II FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGSAND IMPROPER OR QUESTIONED COSTS