FLOYD COLLEGE 
- - TABLE OF CONTENTS 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENTACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARYINFORMATION 
 
EXHIBITS 
 
FINANCIAL STATEMENTS 
 
A COMBINED BALANCE SHEET 
ALL FUND GROUPS B COMBINEDSTATEMENT OF CHANGESIN FUND BALANCES 
ALL FUND GROUPS C STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, 
AND OTHER CHANGES D NOTES TO THE FINANCIAL STATEMENTS 
 
SUPPLEMENTARY INFORMATION 
 
E COMBINING BALANCE SHEET 
CURRENT FUNDS -UNRESTRICTED F COMBINING STATEMENT OF CHANGES IN FUND BALANCES 
CURRENT FUNDS -UNRESTRICTED G COMBINING STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, 
AND OTHER CHANGES UNRESTRICTED 
 
SCHEDULES 
 
SCHEDULES OF REVENUES AND EXPENDITURES COMPARED TO BUDGET 
 
1 
 
RESIDENT INSTRUCTION 
 
2 
 
LOTTERY FOR EDUCATION 
 
3 SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS 
 
AGENCY FUNDS 
 
4 CASH AND CASH EQUNALENTS 
 
5 ACCOUNTS RECENABLE 
 
6 CHANGES IN INVESTMENT IN PLANT 
 
7 SCHEDULE OF FUND BALANCES 
 
CURRENT FUNDS AND PLANT FUNDS 
 
8 SCHEDULE OF REVENUES 
 
CURRENTFUNDS 
 
 FLOYD COLLEGE 
- TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
SUPPLEMENTARY INFORMATION 
 
SCHEDULES 
 
SCHEDULES OF EXPENDITURESBY OBJECT 
 
9 
 
CURRENTFUNDS 
 
10 
 
PLANT FUNDS 
 
11 RECONCILIATION OF SALARIESAND WAGES, AND TRAVEL 
 
SECTION n 
FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONEDCOSTS