Table of contents

[*[eZ-Audit Overview 3]{.smallcaps}*](#ez-audit-overview)

[Frequently Asked Questions... 3](#frequently-asked-questions)

[eZ-Audit Technical Requirements 4](#ez-audit-technical-requirements)

[Consolidated Submissions (School Group Submissions)
4](#consolidated-submissions-school-group-submissions)

[eZ-Audit Submission Requirements 5](#ez-audit-submission-requirements)

[eZ-Audit Rules of Behavior 5](#ez-audit-rules-of-behavior)

[Questions/Concerns 6](#questionsconcerns)

[eZ-Audit Registration 7](#ez-audit-registration)

[Administrative Tasks/Security 8](#administrative-taskssecurity)

[Login 8](#login)

[Logout 9](#logout)

[My Profile 11](#my-profile)

[Change Password 13](#change-password)

[Navigation 14](#navigation)

[Data Edits 15](#data-edits)

[eZ-Audit Security 16](#ez-audit-security)

[Manage Users 17](#manage-users)

[Types of Users and Responsibilities
17](#types-of-users-and-responsibilities)

[Institution Administrator Homepage
17](#institution-administrator-homepage)

[Creating Data Entry Users 18](#creating-data-entry-users)

[Institution Home Page/Status 19](#institution-profile-pagestatus)

[Institution Profile 19](#institution-profile)

[Historical Submissions 20](#historical-submissions)

[Notifications 21](#notifications)

[Annual Submissions 22](#annual-submissions)

[Financial Statement 22](#financial-statement)

[Balance Sheet (Statement of Financial Position)
25](#balance-sheet-statement-of-financial-position)

[Statement of Activities 30](#statement-of-activities)

[Cash Flow Statement 33](#cash-flow-statement)

[Program and Audit Information 34](#program-and-audit-information)

[Completeness Checklist 37](#completeness-checklist)

[Upload Attachments 39](#upload-attachments)

[Not-for-profit Annual Submission-Submit
41](#not-for-profit-annual-submission-submit)

[Change in Ownership 42](#mergerchange-in-ownership)

[Financial Statement 42](#financial-statement-1)

[Balance Sheet 42](#balance-sheet)

[Upload Attachments 43](#upload-attachments-1)

[Merger/Change in Ownership Submission-Submit
45](#mergerchange-in-ownership-submission-submit)

[Initial/Reinstatement Submission 46](#initialreinstatement-submission)

[Financial Statement 46](#financial-statement-2)

[Balance Sheet 48](#balance-sheet-1)

[Statement Of Activities 48](#statement-of-activities-1)

[Cash Flow Statement 48](#cash-flow-statement-1)

[Upload Attachments 49](#upload-attachments-2)

[Initial/Reinstatement Application Submission-Submit
51](#initialreinstatement-submission-submit)

[Stub Audit Submission 52](#stub-audit-submission)

[Financial Statement 52](#financial-statement-3)

[Balance Sheet 54](#balance-sheet-2)

[Statement of Activities 54](#statement-of-activities-2)

[Cash Flow Statement 54](#cash-flow-statement-2)

[Completeness Checklist 55](#completeness-checklist-1)

[Upload Attachments 57](#upload-attachments-3)

[Stub Audit Submission-Submit 59](#__RefHeading___Toc35319743)

[Change in FY End 60](#change-in-fy-end)

[Change in FY END Submission 60](#change-in-fy-end-submission)

[Waiver Exemption Request 61](#waiverexemption-request)

[Create Waiver Exemption Request 61](#create-waiverexemption-request)

[Additional Information 63](#additional-information)

[Additional Information Submission
63](#additional-information-submission)

[Appendix 64](#appendix)

[Rules of Behavior 64](#rules-of-behavior)

[Statement of Financial Positions Mapping and References for eZ-Audit
66](#statement-of-financial-positions-balance-sheet-mapping-and-references-for-ez-audit)

[Statement of Activities Mapping and References for eZ-Audit
74](#statement-of-activities-mapping-and-references-for-ez-audit)

[Cash Flow Statement Mapping and References for eZ-Audit
78](#cash-flow-statement-mapping-and-references-for-ez-audit)

## eZ-Audit Overview

### *Frequently Asked Questions...*

What is eZ-Audit?

eZ-Audit is a web based paperless single point of submission for
financial statements and compliance audits. A designee from your school
simply signs on to eZ-Audit, enters summary audit and financial data
directly from your report into a web form, attaches an electronic
version of the report, and hits the submit button. Your submission
through eZ-Audit will allow for more rapid and efficient processing by
the Department of Education (**ED**) and therefore provide you with
immediate feedback.

How does eZ-Audit work?

1.  Your school submits its compliance audit data and summary financial
    data via an internet web form (follow this manual for complete
    instructions).

2.  Your school also attaches an electronic copy of your financial
    statement and compliance audit in a non-editable pdf format (using
    Adobe Acrobat).

3.  The eZ-Audit system automatically forwards flagged financials and
    deficient audits to FSA's Case Management Team for resolution.

4.  Case Teams communicate with you to reach resolution.

5.  As desired, you can periodically check eZ-Audit for the status of
    your report.

How does eZ-Audit Benefit You?

-   You will receive instant acknowledgement of receipt -- no more lost
    reports!

-   You will no longer need to make any copies or send reports in the
    mail to ED.

-   Processing times will be greatly reduced, thus allowing for quicker
    remediation of findings.

-   Web forms will contain pre-populated fields.

-   There are no new reporting requirements -- data entry will be
    limited to the same data already contained in the reports.

-   The time spent submitting these forms should be less than 1 hour.

-   Status of your submissions will be accessible to you online at
    anytime.

-   A Help Desk will be available for assistance at 1-877-263-0780.

Who at my school will use eZ-Audit?

-   *eZ-Audit Institution/School Administrator*, selected by your
    school, is responsible for:

    -   Registering your school with eZ-Audit

    -   Providing/managing access to data entry and submission approval
        personnel, as identified by your school

    -   Maintaining security information regarding schools users as
        required

-   *eZ-Audit Data Entry Users*, selected by your school, are
    responsible for:

    -   Entering data into the eZ-Audit system

    -   Attaching non-editable, pdf files of financial statements and
        compliance audits

-   *eZ-Audit Submission Approvers*, selected by your school, are
    responsible for:

    -   Reviewing the submission prior to "submit"

    -   Approving the submission via the "submit" action

What role should my auditor play in eZ-Audit?

You may choose to ask your auditor to serve as a *Data Entry User* of
eZ-Audit. This means that your auditor would complete the fields in the
system, and attach the audited documents in the non-editable. pdf
format.

It your auditor is *not* selected as a Data Entry User, you may request
that your auditor electronically sends you your financial statements and
compliance audits in the non-editable. pdf format using Adobe Acrobat.

Please note that attestation of your financial statements and compliance
audits will be in the attachments of your documents -- **additional
electronic signatures are not required**.

### 

### *eZ-Audit Technical Requirements* 

eZ-Audit is a **web-based application.** This means you will not need to
load a new application on your computer. You will simply need to ensure
that you have an **Internet browser -- either Netscape 4.76 or 6.2 or
Internet Explorer 5.0 or higher.**

**If you receive an error that does not allow you to access eZ-Audit
when you type in the URL from your internet browser, please contact your
network administrator and request that he/she do one of the following:**

-   Open your firewall to allow all 165.224.xxx.xxx addresses through,
    which would allow your school access to all ed.gov sites

-   Conduct an nslookup on ezaudit.ed.gov which will allow your school
    access to eZ-Audit

eZ-Audit requires you to attach a non-editable pdf version of your
annual submissions. **Adobe Acrobat** must be used to create this
attachment. You have several *options* for obtaining Adobe Acrobat:

-   Purchase Adobe Acrobat 5.0 software that will allow you to scan
    paper copies of your submissions and convert them to pdf. (The
    retail cost of the software is approximately \$250)

-   Convert an electronic version of your submission (word, excel, etc)
    to pdf format using [www.adobe.com](http://www.adobe.com/) online.
    (Adobe provides this conversion capability for \$9.99 for one month
    with unlimited use.)

-   Bring paper copies of your submissions to your local copying center
    (Kinkos, etc.) and request that they create a pdf version of your
    submission. (The cost of this option will vary, however \$30 - \$50
    is a reasonable estimate.)

### Consolidated Submissions (School Group Submissions)

ED considers a school group as a collection of schools whereby a single
school within the group (what ED calls the submitting institution) or a
designated representative (such as a State Auditor) submits a single
consolidated financial statement and compliance audit together to ED
(For example; State of Louisiana (who submits for all the state schools
in Louisiana), etc.).

**If you provide ED with a consolidated submission (meaning that you
submit on behalf of more than one school), only the submitting
institution needs to register with eZ-Audit. Submitting institutions
will submit for all schools in their school group. This single,
consolidated submission for the school group will fulfill the reporting
requirements for all schools that are part of the group. ED does not
require that non-submitting institutions in the group register with
eZ-Audit. As the submitting institution completes the audit information,
please ensure that these questions are answered for [all]{.underline}
schools in your school group. For example, if any of the schools in your
group have FFELP program then click [YES]{.underline} for this question
or if any of the schools in your school group have findings then please
click [YES]{.underline} for this question too. The submitting
institution is only completing the Compliance Audit Information page
[once]{.underline} representing all schools in the group- the page
should not be completed multiple times for each school. If you have
additional questions regarding school groups, please send an email to
<fsaezaudit@ed.gov> or contact the eZ-Audit hotline at 1-877-263-0780**.

### *eZ-Audit Submission Requirements* 

**The Department of Education strongly encourages you to use eZ-Audit
for your annual submission. As of July 1, 2003 the Department of
Education will no longer accept paper submissions of financial
statements and compliance audits.**

**OMB still requires submissions of A-133 reports (public and
not-for-profit institutions) to be sent to the Federal Audit
Clearinghouse**.

When must an institution submit financial statements and/or compliance
audit?

-   **All participating institutions must submit financial statements
    and compliance audits annually. (34 CFR 668.23 and OMB Circular
    A-133)**

    -   [Not-for-profit institutions']{.underline} financial statements
        and compliance audits are due [nine months after]{.underline}
        the end of the fiscal year (OMB Circular A-133).

-   **If you are seeking initial participation in the Title IV
    Program.**

    -   Please note that an Application for Approval to Participate in
        Federal Student Aid Programs
        ([www.eligcert.ed.gov](http://www.eligcert.ed.gov/)) should be
        filed at the time of your submission.

-   **If you undergo a change in ownership, merger or structure
    change.**

    -   Please note that an Application for Approval to Participate in
        Federal Student Aid Programs
        ([www.eligcert.ed.gov](http://www.eligcert.ed.gov/)) should be
        filed at the time of your submission.

-   **If you wish to be reinstated to participate in Title IV
    program(s).**

    -   Please note that an Application for Approval to Participate in
        Federal Student Aid Programs
        ([www.eligcert.ed.gov](http://www.eligcert.ed.gov/)) should be
        filed at the time of your submission.

### *eZ-Audit Rules of Behavior*

eZ-Audit is a Department of Education system. Department of Education
computer systems are provided for the processing of Official U.S.
Government information only. All data contained on Department of
Education computer systems is owned by the Department of Education and
may be monitored, intercepted, recorded, read, copied or captured in any
manner and disclosed in any manner, by authorized personnel. THERE IS NO
RIGHT OF PRIVACY IN THIS SYSTEM. System personnel may give to law
enforcement officials any potential evidence of crime found on
Department of Education computer systems. Unauthorized use of this
system is a violation of Federal law and can be punished with fines or
imprisonment (P.L. 99-474). "Use of this system by any user, authorized
or unauthorized, constitutes consent to this monitoring, interception,
recording, reading, copying, or capturing and disclosure."

You may decide to send FSA information, including personally identifying
information. The information you supply -- whether through a secure Web
form, a standard Web form, or by sending an electronic mail message --
is maintained by FSA for the purpose of processing your request or
inquiry. FSA also uses the information you supply in other ways to
further FSA's mission of maintaining stability and public confidence in
the nation's banking system. Various employees of FSA may see the
information you submit in the course of their official duties. The
information may also be shared by FSA with third parties to advance the
purpose for which you provide the information, including other federal
or state government agencies. For example, if you file a complaint, it
may be sent to a financial institution for action, or information may be
supplied to the Department of Justice in the event it appears that
federal criminal statutes have been violated by an entity you are
reporting to FSA.

The primary use of personally identifying information will be to enable
the government to contact you in the event we have questions regarding
the information you have reported. If you are concerned about how
information about you may have been used in connection with the eZ-Audit
web site, or you have questions about FSA's privacy policy and
information practices, you should e-mail us at <webmaster@fsa.ed.gov>.
Electronic mail is not necessarily secure. You are advised to be
cautious when sending electronic mail containing sensitive, confidential
information. As an alternative, we advise users to give consideration to
using postal mail.

**All eZ-Audit users are required to carefully read and sign the
*eZ-Audit Rules of Behavior* document that can be accessed via the web
at [http://ifap.ed.gov](http://ifap.ed.gov/). Each user of the eZ-Audit
system must download a copy of the Rules of Behavior document, sign it
and retain the copy in the institution's files**.

### *Questions/Concerns*

-   eZ-Audit will continue to post updates and critical information to
    IFAP at [http://ifap.ed.gov](http://ifap.ed.gov/).

-   You can send an email to <fsaezaudit@ed.gov> .

-   Contact the eZ-Audit hotline at 1-877-263-0780.

## eZ-Audit Registration

All institutions must submit a registration request letter to the
Department of Education in order to gain access to eZ-Audit.

To register, please [mail a letter on your school's
letterhead]{.underline} that includes the following:

1.  First and Last Name of appropriate person in authority (e.g.
    President/CEO/Chancellor)

2.  Signature of person named in #1 above

3.  First and Last Name of eZ-Audit Institution Administrator

4.  Signature of designated eZ-Audit Institution Administrator

5.  e-mail address of eZ-Audit Institution Administrator

6.  Phone number and extension (if necessary) of eZ-Audit Institution
    Administrator

7.  Fax Number

8.  OPE ID

9.  Fiscal Year End Date

Where do I send my Registration Request Letter?

Registration Request Letters should be printed on school or corporate
letterhead and mailed to:

The United States Department of Education

Federal Student Aid

Attention: Ti Baker

830 First Street, NE

Room 74G2

Washington, DC 20202

How will I receive my registration confirmation and eZ-Audit Institution
Administrator user ID and password?

Your registration confirmation and eZ-Audit Institution Administrator
user ID and temporary password will be sent to the email address
provided in the registration request letter that you mailed to the
Department of Education.

You will receive two registration confirmation emails. The first email
from eZ-Audit will include your user name and instructions for accessing
the eZ-Audit website. For security purposes, your temporary password
will be delivered in a second email from eZ-Audit.

Once I have sent in my Registration Request letter and have received my
registration confirmation emails, when and how do I begin using
eZ-Audit?

To access eZ-Audit on or after April 1, 2003 simply type in the URL,
[www.ezaudit.ed.gov](http://www.ezaudit.ed.gov/) in your internet
browser, and when the eZ-Audit login screen appears, type in the user
name and temporary password you received through email from eZ-Audit.

Even if you are not required to submit on April 1, please be sure to log
on to the eZ-Audit system immediately, in order to change your temporary
password and ensure your access to the site is secure.

**If you submit financial statements and compliance audits for multiple
schools, only the submitting institution needs to register with
eZ-Audit. The single, consolidated submission made by the "submitting
institution" will fulfill the requirements for all schools in the school
group**.

## Administrative Tasks/Security

### 

### Login 

After typing in the URL [www.ezaudit.ed.gov](http://www.ezaudit.ed.gov/)
in your Internet browser, the "Welcome to eZ-Audit" screen below should
appear:

![](media/image1.png){width="6.125694444444444in"
height="4.799305555555556in"}

1.  Enter the username provided to you by email during the registration
    process.

2.  Enter in your password or your temporary password if this is your
    first time using this site.

3.  Single click the **LOGIN** button-this will take you to your
    institution's homepage.

**Your user name will be the first letter of your first name, the first
five letters of your last name and 2 numeric characters**.

### *Logout* 

If you clicked on the **LOGIN** button from the page above, this will
bring you to your institution's homepage. The screen below should appear
with your institution's name:

![](media/image2.png){width="6.25in" height="4.998611111111111in"}

1.  To logout of the eZ-Audit system, click on the **LOGOUT** button at
    the top of this page. The screen shown on the next page should
    appear if you have successfully logged out of the system.

![](media/image3.png){width="6.493055555555555in"
height="2.2708333333333335in"}

2.  To log back into the eZ-Audit system click on the underlined link
    above and repeat the **LOGIN** step**.**

**Your eZ-Audit session will automatically expire after 30 minutes of
inactivity**.

### *My Profile* 

To update your profile (i.e. username, email address, phone number,
password, etc.), repeat the **LOGIN** step. This will take you to your
institution's eZ-Audit homepage. The screen below should appear with
your institution's name:

![](media/image4.png){width="6.497222222222222in"
height="4.458333333333333in"}

1.  Click on the underlined text "[Update My User profile]{.underline}"
    located on the lower left hand side of the screen. This will take
    you to the Update My Profile page shown on the next page.

**This page is used to update your user profile information such as
name, email address, phone, password, etc**.

If you clicked on the underlined text "[Update My User
profile]{.underline}" on your institution's homepage, the screen below
should appear:

![](media/image5.png){width="6.497916666666667in" height="3.5625in"}

![](media/image6.png){width="6.499305555555556in"
height="3.279166666666667in"}

**Take a moment to review the information on this screen for accuracy.
If changes need to be made, update the information as necessary and
enter any missing information. Remember to** **SAVE your changes!!!**

### *Change Password* 

To change your password, repeat the **My Profile** step. This will take
you to the Update My Profile page. The screen shown below should appear
at the bottom of that page:

![](media/image6.png){width="6.665972222222222in"
height="3.363888888888889in"}

1.  Type your old or temporary password.

2.  Type your new password.

3.  Retype your new password.

4.  Click the **SAVE** button to ensure all changes are successfully
    captured by the system.

5.  Click the **RESET** button to cancel current entries and begin
    again.

> **The password must be 8-15 characters in length and must include
> uppercase, lowercase letters and numeric values. Clicking the SAVE
> button ensures all information has been saved by the system**.
> **Please note that the system will automatically prompt you to change
> your password every 90 days. Follow the same process described above
> to make this change. If you require additional help, contact the Help
> desk at 1-877-263-0780.**

### *Navigation*

To move from field to field in the eZ-Audit system, simply press the
**Tab** button on your computer. This takes you from one field to the
next.

![](media/image7.png){width="6.495138888888889in"
height="4.465972222222222in"}

1.  To go back to a previous screen or action, simply click on the back
    or forward button.

2.  To move across forms or sections in the system, click the underlined
    text of interest.

### *Data Edits* 

Edit checks will be automatically performed on each page when you click
on any of the transaction buttons such as the "**SAVE or SAVE and
PROCEED** " buttons. If any invalid data entries are detected, the page
will redisplay with error message(s) at the top indicating the field
that needs to be corrected and the correction to be made. To continue,
make the changes indicated by the message(s) displayed and click the
"**SAVE or SAVE and PROCEED**" buttons. This will allow for the
submission process to continue. The system will not allow you to submit
to the Department of Education without correcting the errors. See sample
screens below:

![](media/image8.png){width="6.491666666666666in"
height="2.0194444444444444in"}

![](media/image9.png){width="6.497916666666667in"
height="2.207638888888889in"}

**The eZ-Audit system does not allow punctuation marks in the fields.
For example, "\$" dollar, ":"colon and "," comma signs input into the
system will result in an error message. Also, please note that all
fields must be completed. Enter "0" for any null response.**

### eZ-Audit Security

**System Security and Use:** All eZ-Audit users are required to
carefully read and sign the *eZ-Audit Rules of Behavior* document that
can be accessed via the web at
[http://ifap.ed.gov](http://ifap.ed.gov/). Each user of the eZ-Audit
system must download a copy of the Rules of Behavior document, sign it
and retain the copy in the institution's files. This document (Rules of
Behavior), clearly defines acceptable behavior and the consequences for
flouting such behavior as contained in P.L. 99-474.

To ensure that you as a user are protected from unauthorized users
having access to your system, the following points should be considered
and adhered to diligently:

-   Do not leave computers unattended when processing sensitive data.

-   Place sensitive information out of sight when visitors are present.

-   Verify that you are completely logged off from an active session.

-   Invoke screensaver password when leaving a workstation.

-   Only authorized employees within your institution should have access
    to the eZ-Audit system.

-   Do not write your password down on paper.

-   Passwords should be no less than eight characters and should contain
    both alpha and numeric characters.

-   Avoid creating passwords that can be easily guessed (e.g., names of
    children, pets, etc.).

-   Do not disclose your password to others (e.g., to a coworker in
    order to share files).

**Privacy:** THERE IS NO RIGHT OF PRIVACY IN THIS SYSTEM. System
personnel may give to law enforcement officials any potential evidence
of crime found on Department of Education computer systems. Unauthorized
use of this system is a violation of Federal law and can be punished
with fines or imprisonment (P.L. 99-474). "Use of this system by any
user, authorized or unauthorized, constitutes consent to this
monitoring, interception, recording, reading, copying, or capturing and
disclosure."

## Manage Users

### 

### Types of Users and Responsibilities

1.  The **eZ-Audit Institution/School Administrator**, selected by your
    school, is responsible for:

    -   Registering your school with eZ-Audit

    -   Providing/managing access to data entry and submission approval
        personnel, as identified by your school

    -   Maintaining security information regarding schools users as
        required

2.  The ***eZ-Audit Data Entry Users***, selected by your school at
    registration are responsible for:

    -   Entering data into the eZ-Audit system

    -   Attaching non-editable, pdf files of audited financial
        statements and compliance audits

3.  The ***eZ-Audit Submission Approvers***, selected by your school,
    are responsible for:

    -   Reviewing the submission prior to "submit"

    -   Approving the submission via the "submit" action

### *Institution Administrator Homepage*

To log into the eZ-Audit system as your institution's administrator,
repeat the **LOGIN** step. The screen below should appear once your
administrator's username and password has been entered and verified by
the system. This screen below is different between persons having
administrator or user's rights:

![](media/image2.png){width="6.25in" height="3.698611111111111in"}

1.  The **MANAGE USERS** button should be displayed if you have
    administrator's rights to this system. Click on it to perform any of
    the manage users tasks such as adding or deleting a user. The screen
    on the next page should appear.

2.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

### Creating Data Entry Users

If you clicked on the "**Manage Users**" button, the screen below should
appear:

![](media/image11.png){width="6.647916666666666in"
height="2.3131944444444446in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Click on the **DELETE USER** button to delete a user from the
    system.

![](media/image12.png){width="6.269444444444445in"
height="3.040277777777778in"}

3.  Complete all required fields providing the name and contact
    information for the "New User".

4.  Do not forget to specify the New User's role (see "[**Manage
    Users**](#types-of-users-and-responsibilities)" for role
    definition).

5.  Remember to click on the "**ADD USER"** button to save all entries.

**Each registered institution's administrator will have the capability
to add or delete a user for their institution. When a new user is added,
the user will receive 2 email notifications, one containing their
username and the other containing the user's temporary password**.

## Institution Profile Page/Status

###  

###  *Institution Profile*

This is a sample of what an institution's profile page should look like.
Institutions should confirm that the information is correct.

![](media/image13.png){width="7.41875in" height="3.928472222222222in"}
![](media/image14.png){width="6.459722222222222in" height="2.0in"}

**Changes to the Institution's Profile can only be made via the eAPP.
This can be accessed at
[www.eligcert.ed.gov](http://www.eligcert.ed.gov/).**

### Historical Submissions

This page provides a history of the institution's past transactions as
available in the eZ-Audit system. You may view prior submissions at
anytime. Please note that you will have "read" only access to these
historical submissions.

![](media/image15.png){width="6.497916666666667in"
height="2.759027777777778in"}

###  Notifications

At anytime you will be able to view your institution's review status by
viewing the notification section of your homepage. This can be reached
by repeating the step **LOGIN**. This will bring you to your
institution's eZ-Audit homepage and the screen below should appear:

![](media/image2.png){width="6.25in" height="4.998611111111111in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  This is the Notification section. Most recent institution's
    submission status and other notifications will be displayed.

## Annual Submissions

### Financial Statement

To complete your institution's annual submission, complete the **LOGIN**
step. This will take you to your institution's eZ-Audit homepage. On the
upper left hand side of the page, you will see a section "Create Annual
Submissions". Click on the underlined text " [Create FYE\-\-\--Annual
Submission]{.underline}", and then the screen below should appear with
your institution's name:

If you are submitting for a school group (consolidated financial
statements and/or consolidated compliance audit) only one institution
(OPEID) in the group should be used to satisfy the reporting requirement
for all institutions that are part of the school group. In other words,
if any of your group audits have findings or a disclosure then you must
click YES when the system prompts you with this question. Remember, do
not use commas or other punctuation and place a "0" in any fields with a
null value.

![](media/image16.png){width="6.490972222222222in"
height="4.029166666666667in"}

1.  This should read your institution's name and OPEID number. Confirm
    that this is correct.

2.  If your financial statement is not consolidated, **NO** will be
    displayed. If your financial statement is consolidated, **YES** will
    be displayed with the name of the institution the Department of
    Education has on file as covered in the financial statements. Please
    see the note above and contact the help desk at 1-877-263-0780 if
    you require additional help or if there are any discrepancies.

3.  Begin date is the beginning of the audit period.

4.  End date is the end of the audit period.

5.  Provide a reason if your audit period is less than a year.

6.  This is the auditor information on file with the Department of
    Education.

7.  If the auditor's information is correct, no action is required. If
    incorrect, please update with current information.

8.  This field should be pre-populated. Please enter the auditor's Tax
    Identification Number (TIN) if this information is incorrect or
    missing.

**Not-for-profit Annual Submission-- Financial Statements page
continues:**

![](media/image17.png){width="6.492361111111111in"
height="3.0458333333333334in"}

9.  Are your financial statements prepared in accordance with GAAP?
    Please see 34CFR 668.23 for requirements.

10. Are your financial statements audited in accordance with GAGAS?
    Please see 34CFR 668.23 for reporting requirements.

11. Please select appropriate opinion type from the drop down list based
    on your auditor's opinion.

**Not-for-profit Annual Submission-- Financial Statements page
continues:**

![](media/image18.png){width="5.496527777777778in"
height="3.9694444444444446in"}

12. If your submission contains any of the disclosures listed, please
    select all that applies as **YES** or **NO** for all disclosures
    that do not apply.

13. Under this section, please click on each of the types of statements
    and complete the fields requested.

14. Click on [Balance Sheet/Statement of Financial
    Position](#balance-sheet-statement-of-financial-position) --(see
    section on completing the Balance Sheet).

15. Click on [Statement of Activities](#statement-of-activities) --(see
    section on completing the Statement of Activities).

16. Click on [Cash Flow Statement](#cash-flow-statement)- (see section
    on completing the Cash Flow Statement).

17. Click the **CANCEL** button to make changes to all entries.

18. Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

19. Click the **SAVE and PROCEED** button to go to the Program and Audit
    Information page. This is the next stage in the submission process.

> **If you have not submitted your prior fiscal year end financial
> statement and compliance audit, you will not be able to submit your
> annual submission. All Not-for-profit schools are required to
> complete: the Balance Sheet, Statement of Activities and Cash Flow
> Statement. Do not leave any field blank.**

[]{.mark}

[]{.mark}

[]{.mark}

###  Balance Sheet (Statement of Financial Position)

If you clicked on the underlined text "[Balance Sheet"]{.underline} on
the Financial Statements page, the screen below should appear. This page
can also be reached by repeating the **LOGIN** step. This will take you
to your institution's eZ-Audit homepage. On the upper left hand side of
the page, you will see a section "Create Annual Submissions". Click on
the underlined text " [Financial Statements]{.underline}", and then
click on the underlined text "[Balance Sheet]{.underline}" on the lower
part of the page. The screen below should appear:

**All data entered on this page should come directly from the balance
sheet and/or notes that will be attached with your submission. Remember,
do not use commas or other punctuation and place a "0" in any fields
with a null value.**

[]{.mark}

[]{.mark}

![](media/image19.png){width="6.499305555555556in" height="4.94375in"}

1.  Cash on hand, demand deposits in banks and other accounts
    characteristic of demand deposits that may be withdrawn without
    prior notice or substantial penalty. See SFAC NO 6,SFAS 117 & FASB
    Technical Bulletin NO. 81-4.

2.  All amounts due from students on account. See SFAC NO 6 and SFAS
    117.

3.  All amounts due from employee borrowings from the institution or
    employee advances. See SFAC NO 6 and SFAS 117.

4.  All amounts due from related parties \[owners, shareholders and
    affiliates\] on account that are collateralized or subject to a
    security agreement. See SFAC NO 6 and SFAS 57/117.

5.  All amounts due from related parties \[owners, shareholders and
    affiliates\] on account that are not collateralized or subject to a
    security agreement. See SFAC NO 6 and SFAS 57/117.

6.  All amounts receivable from contributors and/or donors. See SFAC NO
    6 and SFAS 117.

7.  All amounts receivable due to pledges by constituents, etc. See SFAC
    NO 6 and SFAS 117.

8.  All amounts on account not included in line items 2 thru 7 above.
    See SFAC NO 6 and SFAS 117.

9.  The amount of an allowance recorded to recognize the value of
    uncollectible accounts. See SFAC NO 6 and SFAS 117.

10. Net realizable value of all accounts receivable. Equals gross
    accounts receivable less the allowance for doubtful accounts \[line
    items 2 thru 8 minus 9. See SFAC NO 6 and SFAS 117.

11. Expenses that result from a cash outlay in a prior period; and, has
    not yet been consumed. See SFAC NO 6 & SFAS 117.

12. The cost of goods purchased for resale in the normal course of
    business. See SFAC NO 6 & SFAS 117.

**Balance Sheet Continues:**

![](media/image20.png){width="6.499305555555556in"
height="3.2444444444444445in"}

13. All amounts due from related parties \[owners, shareholders and
    affiliates\] on account in the form of promissory notes that are
    collateralized or subject to a security agreement. See SFAC NO 6 and
    SFAS 57/117.

14. All amounts due from related parties \[owners, shareholders and
    affiliates\] on account in the form of promissory notes that are not
    collateralized or subject to a security agreement. See SFAC NO 6 &
    SFAS 57/117.

15. All amounts on account in the form of promissory notes not included
    in line items 11 and 12 above. See SFAC NO 6 & SFAS 117.

16. Property, Plant and Equipment used in operations \[placed in
    service\]; not to include construction in progress. See SFAC NO 6 &
    SFAS 117/121.

17. Cumulative total of all depreciation expense incurred on property,
    plant and equipment including capital leases used in operations. See
    SFAS 93,APB NO. 1and SFAS 93/117.

18. Property, Plant and Equipment including capitalized leases net of
    accumulated depreciation. This will be automatically calculated by
    eZ-Audit.

19. Costs of issuing bonds including documents preparation, origination,
    placement fees, etc. See SFAC NO. 6 & SFAS 117.

20. All purchased intangibles including patents, franchises, copyrights,
    trademarks, brand names, covenants not to compete, goodwill,
    accreditation costs, program development costs, etc. See SFAS
    117/142 & APB NO. 1, SOP 98-5.

21. Debt and equity securities, facilities, land and other assets held
    for long-term purposes. See SFAC NO. 6 & SFAS 115/117.

22. Deferred \[capitalized\] advertising costs resulting from direct
    response advertising, only. SOP 93 and SFAS 117.

23. All assets not included in line items 1 thru 20 above. See SFAC NO.
    6 & SFAS 117.

24. Sum of all assets included in line items 1 thru 23 above. This will
    be automatically calculated by eZ-Audit.

**Balance Sheet Continues:**

![](media/image21.png){width="6.486805555555556in"
height="3.716666666666667in"}

25. All amounts owed to suppliers or providers of services from normal
    operations. See SFAC NO. 6 & 117.

26. All amounts owed to students and/or financial partners subject to
    Title IV programs. See SFAC NO. 6 & 117.

27. All amounts owed to students from deposits and advance payments. See
    SFAC NO. 6 & 117.

28. Current liabilities that result from the consumption of an asset or
    service during the fiscal year prior to payment. See SFAC NO. 6 &
    SFAS 117.

29. Receipts on tuition not recognized as revenue due to Department
    policy requiring pro rata recognition. See SFAC NO. 6 & 117.

30. Amounts owed due to lines of credit with banks. See SFAC NO. 6 &
    117.

31. Net present value of minimum lease payments not maturing during the
    next fiscal year. See SFAS 13/98 and 117.

32. All formal long-term debt instruments in the form of promissory
    notes used for long-term purposes. See SFAS 47and 117.

33. All formal long-term debt instruments in the form of bonds used for
    long-term purposes. See SFAS 47and 117.

34. All other instruments of debt used for long-term purposes. See SFAS
    47and 117.

35. All amounts owed on plans that pay employees or their beneficiaries
    for post reemployment or post retirement benefits other than
    pensions; must be shown on face of the balance sheet. See SFAS
    10,112,32 and SFAS 117.

36. All amounts owed for pensions, retirements and other deferred
    elements of compensation. See SFAS 10,112,32 and SFAS 117.

37. Obligations arising from transactions with donors via split interest
    agreements, etc. See AICPA (Not-for-Profits).

38. All liabilities not included in line items 25 thru 37 above. See
    SFAC NO. 6 and SFAS 117.

39. Sum of all liabilities Included in line items 25 thru 38 above. This
    will be automatically calculated by eZ-Audit.

**Balance Sheet Continues:**

![](media/image22.png){width="6.499305555555556in" height="2.91875in"}

40. Net assets of the institution not subject to donors restrictions as
    to time and purpose. See SFAC NO. 6 and 117.

41. Components of temporarily restricted net assets that arise from
    transactions with owners via split interest agreements. See AICPA
    (Not-for-Profits).

42. All temporarily restricted net assets not included in line item 41
    above. See SFAC NO. 6 and SFAS 117.

43. Total nets assets of the institution temporarily subject to donor's
    restrictions as to time or purpose \[included in line items 41 thru
    42 above\]. This will be automatically calculated by eZ-Audit.

44. Net assets of the institution permanently subject to donor's
    restrictions as to time and purpose. See SFAC NO. 6 and SFAS 117.

45. Sum total of all categories of net assets \[sum of line items 40, 43
    and 44 above\]. This will be automatically calculated by eZ-Audit.

46. Sum of Total Liabilities and Total Net Assets \[line item 39 plus
    line item 45. This will be automatically calculated by eZ-Audit.

47. Click the **CANCEL** button to make changes to all entries.

48. Click the **CALCULATE** button to have eZ-Audit conduct
    calculations.

49. Click the **SAVE and PROCEED** button to capture all entries and to
    go to the Statement of Activities page, to complete the next step in
    your submission process.

**See 34 CFR 668.23, 34 CFR 668.171, and 34 CFR 668.172.**

###  

###  

###  

### Statement of Activities

If you clicked on the underlined text "[Statement of
Activities]{.underline}" from the Financial Statements page, the screen
below should appear. This page can also be reached by repeating the
**LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Create Annual Submissions". Click on the underlined text "
[Financial Statements]{.underline}", and then click on the underlined
text "[Statement of Activities]{.underline}" on the lower part of the
page. The screen below should appear:

[]{.mark}

![](media/image23.png){width="6.486111111111111in"
height="3.9902777777777776in"}

1.  Income received from students duly enrolled in the institution per
    ED income recognition policy net of internal scholarships. See APB
    NO.9/30 and SFAS 117.

2.  Value of assets received from contributors and donors via
    transactions with unrelated parties. See APB NO.9/30 and SFAS 117.

3.  Income received from supporting or supplementary activities \[e.g.
    dormitories, food service, book store\]. See APB NO.9/30 and SFAS
    117.

4.  Income received from assets classified as investments \[e.g. debt
    and equity securities. See APB NO.9/30 and SFAS 117.

5.  All income elements not included in line items 1 thru 4 above
    \[including all other increases in unrestricted net assets
    \[transfers in\]. See APB No. 9/30 and SFAS 117.

6.  Value of all assets released to unrestricted net assets for
    operations purposes after lapse of donor restrictions. See APB
    NO.9/30 and SFAS 117.

7.  Sum total of elements of income \[line items 1 thru 6 above\].
    eZ-Audit system will calculate this automatically.

8.  Expense incurred on activities conducted for instructional purposes
    \[e.g. faculty salary/wages and related expenses, instruction
    materials, etc.\]. See APB NO.9/30 and SFAS 117.

**Statement of Activities Continues:**

![](media/image24.png){width="6.499305555555556in"
height="4.648611111111111in"}

9.  Expense incurred on activities conducted for research purposes
    \[e.g. cost of wages, materials and facilities\]. See APB No. 9/30
    and SFAS 117.

10. Expense on activities conducted for public service purposes \[e.g.
    community services, public relations, etc.\]. See APB No. 9/30 and
    SFAS 117.

11. Expense on activities conducted for academic support \[e.g.
    President's Office, Financial Aid, Registrar, Business Office,
    etc.\]. See APB No. 9/30 and SFAS 117.

12. Expense on activities conducted for student services \[admissions,
    student affairs, placement, publications, etc.\]. See APB No. 9/30
    and SFAS 117.

13. Expense on activities conducted for institutional support \[computer
    services, special programs, alumni relations, etc.\]. See APB No.
    9/30 and SFAS 117.

14. Expenses for the systematic expiration of tangible assets
    \[depreciation\] and intangible assets \[amortization\] used in
    operations. See APB No. 9/30 and SFAS 93/117.

15. Expenses on outstanding debt securities of the institution. See APB
    No. 9/30 and SFAS 117.

16. Expense incurred on other supporting or supplemental activities
    \[e.g. dormitories, food service, grounds, maintenance, book store,
    etc.\] See APB No. 9/30 and SFAS 117.

17. Costs of internal developed scholarships; should be treated as
    contra revenue items. See APB No. 9/30 and SFAS 117.

18. All expenses not include in line items 8 thru 17 above \[including
    all other decreases in unrestricted net assets; and, expenses
    related to temporarily or permanently restricted net assets\]. See
    APB No. 9/30 and SFAS 117

19. Value of unrestricted net assets released \[transferred\] to
    restricted \[temporarily or permanently\] net assets. See APB No.
    9/30 and SFAS 117

20. Total of all expenses shown above \[line items 8 thru 19\]. eZ-Audit
    system will calculate this automatically.

21. Net of all increases \[line item 7 minus line item 20 above\].
    eZ-Audit system will calculate this automatically.

22. The balance of unrestricted net assets at the beginning of the
    fiscal year. See APB No. 9/30 and SFAS 117

23. The balance of unrestricted net assets at the end of the fiscal year
    \[line item 21 plus line item 22\]. See APB No. 9/30 and SFAS 117.
    eZ-Audit system will calculate this automatically

24. Click the **CANCEL** button to erase all entries.

25. Click the **CALCULATE** button for eZ-Audit to conduct all
    calculations.

26. Click the **SAVE and PROCEED** button to save all entries and then
    take you back to the Financial Statements page.

**See 34 CFR 668.23, 34 CFR 668.171, and 34 CFR 668.172.**

###  

###  

###  Cash Flow Statement

If you clicked on the underlined text "[Cash Flow
Statement"]{.underline} on the Financial Statements page, the screen
below should appear. This page can also be reached by repeating the
**LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Create Annual Submissions". Click on the underlined text "
[Financial Statements]{.underline}", and then click on the underlined
text "[Cash Flow Statement]{.underline}" on the lower part of the page.
The screen below should appear:

![](media/image25.png){width="6.751388888888889in"
height="3.716666666666667in"}

1.  Net cash provided from \[used by\] operating activities arrived at
    by adding non-cash expenses to and subtracting non-cash revenues
    from net income. See SFAS NO. 95,102 and 104.

2.  Net cash provided \[used\] from activities involving: a) lending
    money and collecting on loans, b) acquiring and selling or disposing
    on available-for-sale or held-to-maturity securities and c)
    acquiring and selling or disposing of long-term productive assets.
    See SFAS NO. 95,102 and 104.

3.  Net cash provided \[used\] from activities involving a) resources
    from and returns to owners and b) borrowing money and repaying or
    otherwise settling amounts borrowed on short or long-term based
    credit. See SFAS NO. 95,102 and 104.

4.  The increase \[decrease\] in the cash balance during the fiscal
    year; difference in beginning and ending cash balance for the fiscal
    year. \[sum of line items 1 thru 3 above\]. See SFAS NO. 95,102
    and 104. eZ-Audit system will calculate this automatically.

5.  The balance in cash at the beginning of the fiscal year. See SFAS
    NO. 95,102 and 104.

6.  The balance in cash at the end of the fiscal year. \[sum of line
    items 4 and 5 above\]. See SFAS NO. 95,102 and 104. eZ-Audit system
    will calculate this automatically.

7.  Click the **CANCEL** button to erase all entries.

8.  Click the **CALCULATE** button for eZ-Audit to conduct all
    calculations.

9.  Click the **SAVE and PROCEED** button to save all entries and to
    take you back to the Financial Statements page.

### Program and Audit Information

If you successfully entered or saved the information inputted on the
Financial Statements page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Create Annual Submissions". Click on the underlined text "
[Create FYE\-\-\--Annual Submission]{.underline}", and then click on the
underlined text "[Program and Audit Info]{.underline}". The screen below
should appear:

**If you are submitting for a school group (i.e. you are the submitting
institution for multiple schools), please complete all questions on this
page from the perspective of the entire group. In other words, if any of
your group audits have specific programs and findings then you must
click YES when the system prompts you with this question.**

[]{.mark}

![](media/image26.png){width="5.996527777777778in"
height="4.333333333333333in"}

1.  This should read your institution's name and OPEID number. Confirm
    that this is correct.

2.  Please check the appropriate boxes for programs examined in your
    audit. See the note above.

3.  Please indicate period audited in specified format.

4.  Begin date is the beginning of the audit period.

5.  End date is the end of the audit period.

6.  Provide a reason if your audit period is less than a year.

**Program and Audit Information Continues:**

![](media/image27.png){width="6.495833333333334in"
height="4.278472222222222in"}

7.  If your financial statement is not consolidated, **NO** will be
    displayed. If your financial statement is consolidated, **YES** will
    be displayed with the name of the institution the Department of
    Education has on file as covered in the financial statements. Please
    see the note above and contact the help desk at 1-877-263-0780 if
    you require additional help or if there are any discrepancies.

8.  This is the auditor on file with the Department of Education.

9.  If the auditor's information is correct, no action is required. If
    incorrect, please update with current information.

10. This field should be pre-populated. Please enter the auditor's Tax
    Identification Number (TIN) if this information is incorrect or
    missing.

11. If your audit does not contain any findings, click **NO** and no
    action is required. If **YES** and the audit contains Pell
    Adjustment, Student Eligibility, Disbursement or Refunds findings,
    please check all that is applicable.

**Program and Audit Information Continues:**

[]{.mark}

![](media/image28.png){width="6.752777777777778in" height="3.2625in"}

12. Check all appropriate options regarding you audit examination.

13. Select appropriate opinion from the drop down list based on your
    auditor's opinion.

14. Choose **YES**, if your auditor sited any findings in the prior
    year's fiscal audit report.

15. Click the **CANCEL** button to make changes to all entries.

16. Click the **SAVE** button to ensure all entries are successfully
    stored by the system for this page.

17. Click the **SAVE and PROCEED** button to go to the **Non Profit
    Annual Submission-Completeness Checklist page**. This is the next
    stage in the submission process.

**If you are submitting for a school group (i.e. you are the submitting
institution for multiple schools), please complete all questions on this
page from the perspective of the entire group. In other words, if any of
your group audits findings have then you must click YES when the system
prompts you with this question.**

### Completeness Checklist

If you successfully entered or saved the information inputted on the
Program and Audit Information page by clicking on the **SAVE AND
PROCEED** button, the screen below should appear. This page can also be
reached by repeating the **LOGIN** step. This will take you to your
institution's eZ-Audit homepage. On the upper left hand side of the
page, you will see a section "Create Annual Submissions". Click on the
underlined text " [Create FYE\-\-\--Annual Submission]{.underline}", and
then click on the underlined text "[Completeness Checklist]{.underline}
". The screen below should appear:

[]{.mark}

![](media/image29.png){width="6.497916666666667in"
height="4.445833333333334in"}

1.  This should read your institution's name and OPEID number. Confirm
    that this is correct.

2.  Check **YES** for all documents included in your compliance audit
    attachment and **NO** if not attached.

```{=html}
<!-- -->
```
a.  Provide reasons for each deemed not applicable ("N/A").

**Completeness Checklist Continues:**

![](media/image30.png){width="6.502083333333333in"
height="4.479861111111111in"}

3.  Provide additional notes as necessary. Please feel free to attach
    any additional document(s). If you do attach these additional
    documents, please write a note in this field advising that you have
    attached additional information not required in this process.

4.  Click the **CANCEL** button to erase all entries.

5.  Click the **SAVE** button to save all entries currently on screen.

6.  Click the **SAVE and PROCEED** button to save all entries and to
    take you to the **Upload Attachment** page.

###  

### Upload Attachments

If you successfully entered or saved the information inputted on the
Completeness Checklist page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Create Annual Submissions". Click on the underlined text "
[Create FYE\-\-\--Annual Submission]{.underline}", and then click on the
underlined text "[Upload Attachments]{.underline}". The screen below
should appear:

![](media/image31.png){width="6.502777777777778in"
height="5.429166666666666in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching and
    attaching document(s).

![](media/image32.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  Check all appropriate boxes for the document(s) you attached.

4.  After the document has been attached and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

5.  Click the **CANCEL** button to erase all entries.

6.  Click the **SAVE** button to save all entries currently on screen.

7.  Click the **SAVE and PROCEED** button to take you to the
    Not-for-profit Annual submission-submit page.

**As part of your annual submission, you must include an electronic copy
of your complete audited financial statements and compliance audit.
Please note that all files must be in a non editable. pdf format and no
personal information such as Social Security Numbers should be contained
in attachments. Remember, you can attach additional information not
required during this process. If you do attach additional information,
please make a note in the "Notes" field on the Completeness Checklist
page.**

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

### Not-for-profit Annual Submission-Submit 

If you successfully entered, saved and attached an electronic copy of
your submissions by clicking on the **SAVE and PROCEED** button, the
screen below should appear. This page can also be reached by repeating
the **LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Create Annual Submissions". Click on the underlined text "
[Create FYE\-\-\--Annual Submission]{.underline}", and then click on the
underlined text "[Submit]{.underline}". The screen below should appear:

[]{.mark}

![](media/image33.png){width="5.736805555555556in" height="5.05in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Read to understand and attest that you have met all requirements.

3.  Click on the **SUBMIT TO ED** button to complete your Not-for-profit
    Annual Submission process. This will then take you to your
    institution's homepage with a displayed confirmation of your audit
    submission.

**You will have "read" access only once submitted.**

## Merger/Change in Ownership

### Financial Statement

To complete a Change in Ownership Submission, complete the **LOGIN**
step. This will take you to your institution's eZ-Audit homepage. On the
upper left hand side of the page, you will see a section "Other
Submissions". Click on the underlined text " [Create Merger/Change in
Ownership Submission]{.underline}", and then the screen below should
appear:

![](media/image34.png){width="6.502777777777778in"
height="3.3222222222222224in"}

1.  This should read your institution's name and OPEID number. Confirm
    that this is correct.

2.  Begin date is the beginning of the audit period.

3.  End date is the end of the audit period.

4.  Provide a reason if your audit period is less than a year.

5.  Click on [Balance
    Sheet](#balance-sheet-statement-of-financial-position)- (see section
    on completing the Balance Sheet).

6.  Click the **CANCEL** button to make changes to all entries.

7.  Click the **SAVE** button to ensure all entries currently on the
    screen are successfully stored by the system.

8.  Click the **SAVE and PROCEED** button to go to the Upload
    Attachments page. This is the next stage in the submission process.

### Balance Sheet

See "[Balance Sheet"](#balance-sheet-statement-of-financial-position) on
the Financial Statements page under Annual Submissions for details in
completing all data fields.

**With a Change in Ownership, Not-for-profit schools are required only
to complete the Balance Sheet (Statement of Position).**

### Upload Attachments

If you successfully entered or saved the information inputted on the
Create Merger/Change in Ownership Submission-Financial Statements page
by clicking on the **SAVE and PROCEED** button, the screen below should
appear. This page can also be reached by repeating the **LOGIN** step.
This will take you to your institution's eZ-Audit homepage. On the upper
left hand side of the page, you will see a section "Other Submissions".
Click on the underlined text " [Create Merger/Change in Ownership
Submission]{.underline}", and then click on the underlined text "[Upload
Attachments]{.underline}". The screen below should appear:

![](media/image35.png){width="6.020138888888889in"
height="5.178472222222222in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this correct.

2.  Read and follow instructions accordingly.

3.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching for
    and attaching document(s).

![](media/image32.png){width="4.121527777777778in"
height="2.321527777777778in"}

4.  Check all appropriate documents attached.

5.  After the document has been selected and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

6.  Click the **CANCEL** button to make changes to all entries.

7.  Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

8.  Click the **SAVE and PROCEED** button to save all entries and to
    take you to the **Merger/Change in Ownership Submission page**. This
    is the next stage in the submission process.

**As part of your change in ownership submission, you must include an
electronic copy of your one-day balance sheet and/or complete audited
financial statements. Please note that all files must be in a
non-editable .pdf format.**

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

###  

###  Merger/Change in Ownership Submission-Submit

If you successfully entered, saved and attached an electronic copy of
your complete audited financial statements by clicking on the **SAVE and
PROCEED** button, the screen below should appear. This page can also be
reached by repeating the **LOGIN** step. This will take you to your
institution's eZ-Audit homepage. On the upper left hand side of the
page, you will see a section "Other Submissions". Click on the
underlined text " [Merger/Change in Ownership]{.underline} ", and then
click on the underlined text "[Submit]{.underline}". The screen below
should appear:

[]{.mark}

![](media/image36.png){width="5.811805555555556in"
height="5.178472222222222in"}

1.  This should read the name of your institution and OPEID number.

2.  Read to understand and attest that you have met all requirements.

3.  Click on the **SUBMIT TO ED** button to complete your submission
    process. This will then take you to your institution's homepage with
    a displayed confirmation of your audit submission.

**You will have "read" access only once submitted.**

## Initial/Reinstatement Submission

### Financial Statement

To submit your institution's Initial/Reinstatement Submission, complete
the **LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text " [Create
Initial Submission]{.underline}", and then the screen below should
appear with your institution's name:

![](media/image37.png){width="6.499305555555556in"
height="3.747916666666667in"}

1.  This should read your institutions name and OPEID number. Confirm
    that this is correct.

2.  If your financial statement is not consolidated, **NO** will be
    displayed. If your financial statement is consolidated contact the
    help desk at 1-877-263-0780 for additional help.

3.  Begin date is the beginning of the audit period.

4.  End date is the end of the audit period.

5.  Provide a reason if your audit period is less than a year.

6.  This is the auditor information on file with the Department of
    Education.

7.  Please update with current auditor information.

8.  Please enter the auditor's Tax Identification Number (TIN).

**Create Initial Application Submission -- Financial Statement
Continues:**

![](media/image38.png){width="7.120833333333334in"
height="3.6659722222222224in"}

9.  Are your financial statements prepared in accordance with GAAP?
    Please see 34CFR 668.23 for requirements.

10. Are your financial statements audited in accordance with GAGAS?
    Please see 34CFR 668.23 for reporting requirements.

11. Please select appropriate opinion type from the drop down lists
    based on your auditor's opinion.

**Create Initial Application Submission --Financial Statements
Continues:**

![](media/image39.png){width="6.933333333333334in"
height="3.1347222222222224in"}

12. If your submission contains any of the disclosures listed, please
    select all that applies as **YES** or **NO** for all disclosures
    that do not apply.

13. Under this section, please click on each of the types of statements
    and complete the fields requested.

14. Click on [Balance
    Sheet](#balance-sheet-statement-of-financial-position) --(see
    section on completing the Balance Sheet).

15. Click on [Statement Of
    Activities](#statement-of-activities)[-]{.underline}(see section on
    completing the Statement of Activity).

16. Click on [Cash Flow Statement](#cash-flow-statement)- (see section
    on completing the Cash Flow Statement).

17. Click the **CANCEL** button to make changes to all entries.

18. Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

19. Click the **SAVE and PROCEED** button to go to the Completeness
    Checklist. This is the next stage in the submission process.

### 

### Balance Sheet

See "[Balance Sheet"]{.underline} on the Financial Statements page under
Annual Submissions for details in completing all data fields.

### Statement Of Activities

See "[Statement Of Activities"]{.underline} on the Financial Statements
page under Annual Submissions for details in completing all data fields.

### 

### Cash Flow Statement

See "[Cash Flow Statement"]{.underline} on the Financial Statements page
under Annual Submissions for details in completing all data fields.

**Balance Sheet, Statement of Activities and Cash Flow Statement are
required for initial /reinstatement submissions.**

### Upload Attachments

If you successfully entered or saved the information inputted on the
Completeness Checklist page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Other Submissions". Click on the underlined text " [Create
Initial Application Submission]{.underline}", and then click on the
underlined text "[Upload Attachments]{.underline}". The screen below
should appear:

[]{.mark}

![](media/image40.png){width="7.592361111111111in" height="5.925in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching and
    attaching document.

![](media/image32.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  Check all appropriate documents attached.

4.  After the document has been selected and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

5.  Click the **CANCEL** button to erase all entries.

6.  Click the **SAVE** button to save all entries currently on the
    screen.

7.  Click the **SAVE and PROCEED** button to take you to the Initial
    Application Submission-submit page.

> **As part of your Initial Submission, you must include an electronic
> copy of your 2 most recent fiscal year end audited financial
> statements. Please note that all files must be in a non-editable .pdf
> format.**

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

[]{.mark}

### []{.mark}

###  

### Initial/Reinstatement Submission-Submit 

If you successfully entered, saved and attached an electronic copy of
your submission by clicking on the **SAVE and PROCEED** button, the
screen below should appear. This page can also be reached by repeating
the **LOGIN** step. This will take you to your institutions eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text "
[Initial/Reinstatement Submission]{.underline}", and then click on the
underlined text "[Submit]{.underline}". The screen below should appear:

[]{.mark}

![](media/image41.png){width="6.176388888888889in"
height="5.083333333333333in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Please read to understand and attest that you have met all
    requirements.

3.  Click on the "**SUBMIT TO ED"** button to complete your Initial
    Application Submission process.

**You will have "read" access only once submitted.**

## Stub Audit Submission

### Financial Statement

To complete your institution's Stub Audit Submission, complete the
**LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text " [Stub Audit
Submission]{.underline}", and then the screen below should appear with
your institution's name:

**If you are submitting for a school group (consolidated financial
statements and/or consolidated compliance audit) only one institution
(OPEID) in the group should be used to satisfy the reporting requirement
for all institutions that are part of the school group**. **In other
words, if any of your group audits have specific programs and findings
then you must click YES when the system prompts you with this question.
Remember, do not use commas or other punctuation and place a "0" in any
fields with a null value.**

![](media/image42.png){width="6.511111111111111in"
height="3.6055555555555556in"}

1.  This should read your institution's name and OPEID number. Confirm
    that this is correct.

2.  If your financial statement is not consolidated, **NO** will be
    displayed. If your financial statement is consolidated, **YES** will
    be displayed with the name of the institution the Department of
    Education has on file as covered in the financial statements. Please
    see the note above and contact the help desk at 1-877-263-0780 if
    you require additional help or if there are any discrepancies.

3.  Begin date is the beginning of the audit period.

4.  End date is the end of the audit period.

5.  Provide a reason if your audit period is less than a year.

6.  This is the auditor on file with the Department of Education.

7.  If the auditor's information is correct, no action is required. If
    incorrect, please update with current information.

8.  This field should be pre-populated. Please enter the auditor's Tax
    Identification Number (TIN) if this information is incorrect or
    missing

**Stub Audit Submission Continues:**

![](media/image43.png){width="7.500694444444444in"
height="3.5409722222222224in"}

9.  Are your financial statements prepared in accordance with GAAP?
    Please see 34CFR 668.23 for requirements.

10. Are your financial statements audited in accordance with GAGAS?
    Please see 34CFR 668.23 for reporting requirements.

11. Please select appropriate opinion type from the drop down list based
    on your auditor's opinion.

**Stub Audit Submission Continues:**

![](media/image44.png){width="7.291666666666667in"
height="3.6347222222222224in"}

12. If your submission contains any of the disclosures listed, please
    select all that applies as **YES,** or **NO** for all disclosures
    that do not apply.

13. Under this section, please click on each of the types of statements
    and complete the fields requested.

14. Click on [Balance Sheet](#_Annual_Submissions) --(see section on
    completing the Balance Sheet).

15. Click on [Statement of
    Activities](#balance-sheet-statement-of-financial-position) --(see
    section on completing the Statement of Activities).

16. Click on [Cash Flow Statement](#cash-flow-statement)-(see section on
    completing the Cash Flow Statement).

17. Click the **CANCEL** button to make changes to all entries.

18. Click the **SAVE** button to ensure all entries are successfully
    stored by the system on this page.

19. Click the **SAVE and PROCEED** button to go to the Completeness
    Checklist. This is the next stage in the submission process.

### Balance Sheet

See "[Balance Sheet"]{.underline} on the Financial Statements page under
Annual Submissions.

### Statement of Activities

See "[Statement of Activities"]{.underline} on the Financial Statements
page under Annual Submissions.

### Cash Flow Statement

See "[Cash Flow Statement"]{.underline} on the Financial Statements page
under Annual Submissions.

[]{.mark}

**Not-for-profit schools submitting a Stub Audit Submission are required
to complete: the Balance Sheet, Statement of Activities and Cash Flow
Statement.**

### Completeness Checklist

If you successfully entered or saved the information inputted on the
Financial Statements page by clicking on the **SAVE AND PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Other Submissions". Click on the underlined text " [Stub
Audit Submission]{.underline}", and then click on the underlined text
"[Completeness Checklist]{.underline} ". The screen below should appear:

![](media/image45.png){width="6.49375in" height="3.8618055555555557in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Check **YES** for all documents included in your compliance audit
    attachment and **NO** if not attached.

```{=html}
<!-- -->
```
a.  Provide reasons for each deemed not applicable ("N/A").

**Completeness Checklist Continues:**

![](media/image46.png){width="6.492361111111111in"
height="4.893055555555556in"}

3.  Provide additional notes or comments as necessary. Please feel free
    to attach any additional document(s). If you do attach these
    additional documents, please write a note in this field advising
    that you have attached additional information not required in this
    process.

4.  Click the **CANCEL** button to erase all entries.

5.  Click the **SAVE** button to save all entries currently on screen.

6.  Click the **SAVE and PROCEED** button to take you to the Upload
    Attachment page.

###  

### 

### 

### 

### 

###  

###  Upload Attachments

If you successfully entered or saved the information inputted on the
Completeness Checklist page by clicking on the **SAVE and PROCEED**
button, the screen below should appear. This page can also be reached by
repeating the **LOGIN** step. This will take you to your institution's
eZ-Audit homepage. On the upper left hand side of the page, you will see
a section "Other Submissions". Click on the underlined text " [Stub
Audit Submission]{.underline}", and then click on the underlined text
"[Upload Attachments]{.underline}". The screen below should appear:

![](media/image47.png){width="6.165972222222222in"
height="5.780555555555556in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Click on the **Browse** button to search for document(s) to be
    attached. Then follow instructions on the next page on searching and
    attaching document.

![](media/image32.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  Check all appropriate documents attached.

4.  After the document has been selected and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

5.  Click the **CANCEL** button to erase all entries.

6.  Click the **SAVE** button to save all entries currently on the
    screen.

7.  Click the **SAVE and PROCEED** button to take you to the Stub Audit
    Submission-submit page.

**As part of your stub audit submission, you must include an electronic
copy of your complete audited financial statements and compliance audit.
Please note that all files must be in a non-editable .pdf format and no
personal information should be contained in attachments such as Social
Security Numbers.**

### 

[]{#__RefHeading___Toc35319743 .anchor}Stub Audit Submission-Submit

If you successfully entered, saved and attached an electronic copy of
your submission by clicking on the **SAVE and PROCEED** button, the
screen below should appear. This page can also be reached by repeating
the **LOGIN** step. This will take you to your institution's eZ-Audit
homepage. On the upper left hand side of the page, you will see a
section "Other Submissions". Click on the underlined text " [Stub Audit
Submission]{.underline}", and then click on the underlined text
"[Submit]{.underline}". The screen below should appear:

![](media/image48.png){width="6.509722222222222in"
height="4.580555555555556in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Please read to understand and attest that you have met all
    requirements.

3.  Click on the "**SUBMIT TO ED"** button to complete your Stub Audit
    Submission process.

**You will have read access only once submitted. Please note that only
the financial statements and audit sections for the period audited
should be completed and the Stub Audit must be attached.**

## Change in FY End

### 

### Change in FY END Submission

This page can be reached by repeating the **LOGIN** step. This will take
you to your institutions eZ-Audit homepage. On the upper left hand side
of the page, you will see a section "Other Submissions". Click on the
underlined text " [Change Fiscal Year End Date]{.underline}", and then
click on the underlined text "[Change in FY End]{.underline}". The
screen below should appear:

![](media/image49.png){width="7.604166666666667in"
height="4.476388888888889in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  This represents information on file with ED concerning current
    fiscal year.

3.  Click on the drop down list to change date as desired.

4.  Click on the "**SUBMIT TO ED**" button to ensure that date change is
    captured by the eZ-Audit system.

When notifying ED of a change in fiscal year end, please submit change
90 days prior to your current fiscal year end date. Contact your Case
Team Representative for information regarding additional submission
requirements.

## Waiver/Exemption Request

### Create Waiver/Exemption Request

This page can be reached by repeating the **LOGIN** step. This will take
you to your institution's eZ-Audit homepage. On the upper left hand side
of the page, you will see a section "Other Submissions". Click on the
underlined text " Other Submissions", and then click on the underlined
text "[Create Waiver Exemption Request]{.underline}". The screen below
should appear:

![](media/image50.png){width="6.135416666666667in"
height="3.3944444444444444in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Click on the **Browse** button to search for document to be
    attached. The screen below should appear:

![](media/image32.png){width="4.121527777777778in"
height="2.321527777777778in"}

3.  After the document has been attached and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission. The screen will then change to the screen below:

![](media/image51.png){width="5.914583333333334in"
height="3.345138888888889in"}

![](media/image52.png){width="4.145138888888889in"
height="0.9270833333333334in"}

4.  Click the **CANCEL** button to erase all entries.

5.  Click the **SUBMIT TO ED** button to submit your Waiver Exemption
    Request. This will then take you to your institution's homepage with
    a displayed confirmation of your transaction.

## Additional Information

###  

###  Additional Information Submission

This page can be reached by repeating the **LOGIN** step. This will take
you to your institution's eZ-Audit homepage. On the upper left hand side
of the page, you will see a section "Other Submissions". Click on the
underlined text " Other Submissions", and then click on the underlined
text "[Submit Additional Information]{.underline}". The screen below
should appear:

![](media/image53.png){width="6.770138888888889in"
height="2.0722222222222224in"}

1.  This should read the name of your institution and OPEID number.
    Confirm that this is correct.

2.  Select a submission type.

3.  Click on the **Browse** button to search for document to be
    attached. The screen below should appear:

![](media/image32.png){width="4.125in" height="2.321527777777778in"}

4.  After the document has been attached and the file type identified by
    checking the box, click the "**ADD"** button to ensure that the
    document has been successfully attached to your compliance audit
    submission.

**All schools are allowed to submit additional information (not
requested) related to a current submission before Case Management has
completed the review of the schools submission**.

## Appendix

### Rules of Behavior

**eZ-Audit System** **Rules of Behavior**

Statement of Acceptance of User Responsibility

**For Official, Approved Use Only** -- the eZ-Audit system is funded by
the Government to support various programmatic efforts needed to
accomplish the FSA mission. As such, these resources are to be used only
for official Government business. Users should remember that when they
use the eZ-Audit system, they are acting in their employment capacity on
behalf of ED. Unless approved in writing by management, any activity
outside that employment capacity, or which could bring harm or
embarrassment to ED/FSA must be avoided.

**Privacy Expectations** -- All users are cautioned that, in general
computers, networks, and information systems are not "private." Users
should have no expectation of privacy when using computing resources.
E-mail sent via the eZ-Audit system may bear site-specific identifiers
in the address (<name@ed.gov)>. As such, regardless of disclaimers,
users employing ED/FSA e-mail are representing the site and ED/FSA and
must act accordingly.

**Monitoring of Computing Resources** -- Activities on ED/FSA systems
and networks are subject to monitoring, recording, and periodic audits
to ensure that the resources are functioning properly and to protect
against unauthorized use. The System Administrator may access any user's
computer system or data communications and disclose information obtained
through such auditing to appropriate third parties, e.g., law
enforcement personnel. Use of ED/FSA computing resources implies consent
by the user to such monitoring, recording, and auditing.

**Violations** -- It is critical that all users adhere to ED/FSA
computer policies and accepted user principles regarding appropriate
use. Violations of these principles or policies may lead to disciplinary
action, possibly including termination of funding and/or employment.
Designated administrators or other authorized personnel will evaluate
and determine the degree of violation and appropriate disciplinary
action.

**Manager/Administrator Responsibilities** -- Management personnel will
lead in applying these user principles. Managers are responsible for
implementing these accepted user principles in their organization and
will be accountable for ensuring that users are aware of and acknowledge
their responsibilities.

**Accepted User Principles**:

Users' access to computing resources indicates a level of trust bestowed
upon them by their management and ultimately by ED. Users are
responsible for their actions and must be aware of and acknowledge their
responsibilities.

**At a minimum *all users* are responsible for these principles:**

-   Ensuring that the eZ-Audit system is used only for official
    Government business.

-   Knowing who their site computer security personnel are and how they
    can be contacted.

-   Ensuring that the eZ-Audit system is used in compliance with Title
    IV program participation agreements and other applicable regulatory
    requirements to ensure program integrity.

-   Protecting the information users are processing from access by, or
    disclosure to, unauthorized personnel.

-   Immediately reporting all security incidents and potential threats
    and vulnerabilities involving computing resources to designated
    computer security personnel.

-   Protecting authenticators, such as passwords.

-   Reporting any compromise or suspected compromise of a password to
    designated computer security personnel.

-   Accessing only systems, networks, data, control information, and
    software for which they are authorized.

-   Ensuring that system media and system outputs are marked according
    to their sensitivity and are properly controlled and stored.

-   Knowing required storage sanitizing procedures (e.g., overwriting
    disks that contain sensitive data prior to reuse).

-   Avoiding the introduction of malicious code into any computing
    resource.

-   Preventing physical damage to the system.

-   Notifying management before relocating computing resources.

-   Ensuring that the work area is secured at all times and not
    duplicated.

-   Following procedures for signing out sensitive application
    documentation when removing these documents from the library and
    ensuring that sensitive information is not removed from the work
    area.

-   Not removing equipment or storage media from the work area without
    prior written authorization from the designated systems
    administrators, security officer or other authorized personnel.

### 

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Signature Date

### Statement of Financial Positions (Balance Sheet) Mapping and References for eZ-Audit

<table style="width:100%;">
<colgroup>
<col style="width: 3%" />
<col style="width: 0%" />
<col style="width: 18%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 33%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 11%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 11%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 14%" />
</colgroup>
<thead>
<tr class="header">
<th><strong>#</strong></th>
<th colspan="2"><h5 id="line-item">Line Item</h5></th>
<th colspan="4"><h4 id="description">Description</h4></th>
<th colspan="5"><strong>Mapped Reference</strong></th>
<th colspan="6"><p><strong>Accounting</strong></p>
<p><strong>Reference</strong></p></th>
<th><strong>Regulatory Reference</strong></th>
</tr>
</thead>
<tbody>
<tr class="odd">
<td colspan="2">1</td>
<td colspan="4">Cash and Cash Equivalents</td>
<td colspan="4">Cash on hand, demand deposits in banks and other
accounts characteristic of demand deposits that may be withdrawn without
prior notice or substantial penalty.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3">SFAC No.6, FASB Technical Bulletin No. 81-4 &amp; SFAS
117</td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">2</td>
<td colspan="4"><p>Accounts Receivable</p>
<p>- Students</p></td>
<td colspan="4">All amounts due from students on account.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">3</td>
<td colspan="4"><p>Accounts Receivable</p>
<p>- Employee</p></td>
<td colspan="4">All amounts due from employee borrowings from the
institution or employee advances.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">4</td>
<td colspan="4"><p>Accounts Receivable,</p>
<p>- Related Parties; secured</p></td>
<td colspan="4">All amounts due from related parties [owners,
shareholders and affiliates] on account that are collateralized or
subject to a security agreement.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 57/117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">5</td>
<td colspan="4">Accounts Receivable, - Related Parties: unsecured</td>
<td colspan="4">All amounts due from related parties [owners,
shareholders and affiliates] on account that are not collateralized or
subject to a security agreement.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 57/117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">6</td>
<td colspan="4">Contributions Receivable</td>
<td colspan="4">All amounts receivable from contributors and/or
donors.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">7</td>
<td colspan="4">Pledged receivables</td>
<td colspan="4">All amounts receivable due to pledges by constituents,
etc.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">8</td>
<td colspan="4"><p>Accounts Receivables,</p>
<p>- other</p></td>
<td colspan="4">All amounts on account not included in line items 2 thru
7 above.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">9</td>
<td colspan="4">Allowance for Doubtful Accounts</td>
<td colspan="4">The amount of an allowance recorded to recognize the
value of uncollectible accounts.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">10</td>
<td colspan="4"><em>Net Accounts Receivable</em></td>
<td colspan="4">Net realizable value of all accounts receivable. Equals
gross accounts receivable less the allowance for doubtful accounts [line
items 2 thru 8 minus 9].</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">11</td>
<td colspan="4">Prepaid Expenses</td>
<td colspan="4">Expenses that result from a cash outlay in a prior
period; and, has not yet been consumed.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">12</td>
<td colspan="4">Inventories</td>
<td colspan="4">The cost of goods purchased for resale in the normal
course of business.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">13</td>
<td colspan="4"><p>Notes Receivable</p>
<p>- Related Parties; secured</p></td>
<td colspan="4">All amounts due from related parties [owners,
shareholders and affiliates] on account in the form of promissory notes
that are collateralized or subject to a security agreement.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6 &amp;</p>
<p>SFAS 57/117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">14</td>
<td colspan="4"><p>Notes Receivable,</p>
<p>- Related Parties; unsecured</p></td>
<td colspan="4">All amounts due from related parties [owners,
shareholders and affiliates] on account in the form of promissory notes
that are not collateralized or subject to a security agreement.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6 &amp;</p>
<p>SFAS 57/117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">15</td>
<td colspan="3"><p>Notes Receivable</p>
<blockquote>
<p>- Other</p>
</blockquote></td>
<td colspan="4">All amounts on account in the form of promissory notes
not included in line items 11 and 12 above.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">16</td>
<td colspan="3">Property, Plant and Equipment, including capitalized
leases</td>
<td colspan="4">Property, Plant and Equipment used in operations [placed
in service]; not to include construction in progress.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117/121</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">17</td>
<td colspan="3">Accumulated Depreciation</td>
<td colspan="4">Cumulative total of all depreciation expense incurred on
property, plant and equipment including capital leases used in
operations.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAS 93,</p>
<p>APB No. 1</p>
<p>&amp;</p>
<p>SFAS 93/117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">18</td>
<td colspan="3"><em>Net Property, Plant and Equipment, including
capitalized leases</em></td>
<td colspan="4"><p>Property, Plant and Equipment including capitalized
leases net of accumulated depreciation.</p>
<p>[line item 16 minus line item 17]</p></td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3">Calculated</td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">19</td>
<td colspan="3">Bond Issuance Costs</td>
<td colspan="4">Costs of issuing bonds including documents preparation,
origination, placement fees, etc.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">20</td>
<td colspan="3">Intangible Assets, net of accumulated amortization</td>
<td colspan="4">All purchased intangibles including patents, franchises,
copyrights, trademarks, brand names, covenants not to compete, goodwill,
accreditation costs, program development costs, etc.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>APB No.1, SOP 98-5</p>
<p>&amp;</p>
<p>SFAS 117/142</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">21</td>
<td colspan="3">Investments</td>
<td colspan="4">Debt and equity securities, facilities, land and other
assets held for long-term purposes.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 115/117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">22</td>
<td colspan="3">Deferred Advertising</td>
<td colspan="4">Deferred [capitalized] advertising costs resulting from
direct response advertising, only.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SOP 93-7 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">23</td>
<td colspan="3">Other Assets</td>
<td colspan="4">All assets not included in line items 1 thru 20
above.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6 &amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">24</td>
<td colspan="3"><p id="total-assets" class="heading">Total
Assets</p></td>
<td colspan="4">Sum of all assets included in line items 1 thru 23
above.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3">Calculated</td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">25</td>
<td colspan="3">Accounts Payable</td>
<td colspan="4">All amounts owed to suppliers or providers of services
from normal operations.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">26</td>
<td colspan="3">Refunds Payable</td>
<td colspan="4">All amounts owed to students and/or financial partners
subject to Title IV programs.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">27</td>
<td colspan="3">Student Deposits and Advances</td>
<td colspan="4">All amounts owed to students from deposits and advance
payments.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">28</td>
<td colspan="3">Accrued Expenses</td>
<td colspan="4">Current liabilities that result from the consumption of
an asset or service during the fiscal year prior to payment.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td colspan="3"><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">29</td>
<td colspan="4">Deferred Tuition</td>
<td colspan="4">Receipts on tuition not recognized as revenue due to
Department policy requiring pro rata recognition.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">30</td>
<td colspan="4">Lines of Credit</td>
<td colspan="4">Amounts owed due to lines of credit with banks.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">31</td>
<td colspan="4">Capital Lease Obligations</td>
<td colspan="4">Net present value of minimum lease payments not maturing
during the next fiscal year.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAS 13/98</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">32</td>
<td colspan="4">Long-term Debt, Notes</td>
<td colspan="4">All formal long-term debt instruments in the form of
promissory notes used for long-term purposes.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAS 47</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">33</td>
<td colspan="4">Long-term Debt, Bonds</td>
<td colspan="4">All formal long-term debt instruments in the form of
bonds used for long-term purposes.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAS 47</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">34</td>
<td colspan="4">Long-term Debt, Other</td>
<td colspan="4">All other instruments of debt used for long-term
purposes.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAS 47</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">35</td>
<td colspan="4">Post Employment &amp; Post Retirement Benefits</td>
<td colspan="4">All amounts owed on plans that pay employees or their
beneficiaries for post reemployment or post retirement benefits other
than pensions; must be shown on face of the balance sheet.</td>
<td colspan="4">Statement of Financial Position and Notes</td>
<td><p>SFAS 106, 112, 32</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="4"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">36</td>
<td colspan="2">Deferred Compensation</td>
<td colspan="4">All amounts owed for pensions, retirements and other
deferred elements of compensation</td>
<td colspan="3">Statement of Financial Position and Notes</td>
<td colspan="5"><p>SFAS 106, 112, 32</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">37</td>
<td colspan="2">Annuities Payable</td>
<td colspan="4">Obligations arising from transactions with donors via
split interest agreements, etc.</td>
<td colspan="3">Statement of Financial Position and Notes</td>
<td colspan="5"><p>Audit and Accounting Guide [AICPA]</p>
<p>Not-For Profits</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">38</td>
<td colspan="2">Other Liabilities</td>
<td colspan="4">All liabilities not included in line items 25 thru 37
above.</td>
<td colspan="3">Statement of Financial Position and Notes</td>
<td colspan="5"><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">39</td>
<td colspan="2"><p id="total-liabilities" class="heading">Total
Liabilities</p></td>
<td colspan="4">Sum of all liabilities included in line items 25 thru 38
above.</td>
<td colspan="3">Statement of Financial Position and Notes</td>
<td colspan="5">Calculated</td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">40</td>
<td colspan="2">Unrestricted Net Assets</td>
<td colspan="4">Net assets of the institution not subject to donors
restrictions as to time and purpose</td>
<td colspan="3">Statement of Financial Position and Notes</td>
<td colspan="5"><p>SFAC No.6</p>
<p>&amp;</p>
<p>SFAS 117</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">41</td>
<td colspan="2">Annuities, Life Income Funds and Term Endowments</td>
<td colspan="4">Components of temporarily restricted net assets that
arise from transactions with owners via split interest agreements.</td>
<td colspan="3">Statement of Financial Position and Notes</td>
<td colspan="5"><p>Audit and Accounting Guide [AICPA]</p>
<p>Not-For Profits</p></td>
<td colspan="3"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
</tbody>
</table>

+---+------------+-----------------------+--------+--------+----------+
| 4 | Other      | All temporarily       | Sta    | SFAC   | 34 CFR   |
| 2 | T          | restricted net assets | tement | No.6   | 668.23   |
|   | emporarily | not included in line  | of     |        |          |
|   | Restricted | item 41 above.        | Fin    | &      | 34 CFR   |
|   | Net Assets |                       | ancial |        | 668.171  |
|   |            |                       | Po     | SFAS   |          |
|   |            |                       | sition | 117    | 34 CFR   |
|   |            |                       | and    |        | 668.172  |
|   |            |                       | Notes  |        |          |
+---+------------+-----------------------+--------+--------+----------+
| 4 | *Total     | Total nets assets of  | Sta    | Calc   | 34 CFR   |
| 3 | T          | the institution       | tement | ulated | 668.23   |
|   | emporarily | temporarily subject   | of     |        |          |
|   | Restricted | to donor's            | Fin    |        | 34 CFR   |
|   | Net        | restrictions as to    | ancial |        | 668.171  |
|   | Assets*    | time or purpose       | Po     |        |          |
|   |            | \[included in line    | sition |        | 34 CFR   |
|   |            | items 41 thru 42      | and    |        | 668.172  |
|   |            | above\].              | Notes  |        |          |
+---+------------+-----------------------+--------+--------+----------+
| 4 | P          | Net assets of the     | Sta    | SFAC   | 34 CFR   |
| 4 | ermanently | institution           | tement | No.6   | 668.23   |
|   | Restricted | permanently subject   | of     |        |          |
|   | Net Assets | to donor's            | Fin    | &      | 34 CFR   |
|   |            | restrictions as to    | ancial |        | 668.171  |
|   |            | time and purpose.     | Po     | SFAS   |          |
|   |            |                       | sition | 117    | 34 CFR   |
|   |            |                       | and    |        | 668.172  |
|   |            |                       | Notes  |        |          |
+---+------------+-----------------------+--------+--------+----------+
| 4 | ####       | Sum total of all      | Sta    | Calc   | 34 CFR   |
| 5 | ### Total  | categories of net     | tement | ulated | 668.23   |
|   | Net Assets | assets \[sum of line  | of     |        |          |
|   |            | items 40, 43 and 44   | Fin    |        | 34 CFR   |
|   |            | above\].              | ancial |        | 668.171  |
|   |            |                       | Po     |        |          |
|   |            |                       | sition |        | 34 CFR   |
|   |            |                       | and    |        | 668.172  |
|   |            |                       | Notes  |        |          |
+---+------------+-----------------------+--------+--------+----------+
| 4 | ####### To | Sum of Total          | Sta    | Calc   | 34 CFR   |
| 6 | tal Liabil | Liabilities and Total | tement | ulated | 668.23   |
|   | ities and  | Net Assets \[line     | of     |        |          |
|   | Net Assets | item 39 plus line     | Fin    |        | 34 CFR   |
|   |            | item 45\]             | ancial |        | 668.171  |
|   |            |                       | Po     |        |          |
|   |            |                       | sition |        | 34 CFR   |
|   |            |                       | and    |        | 668.172  |
|   |            |                       | Notes  |        |          |
+---+------------+-----------------------+--------+--------+----------+

### Statement of Activities Mapping and References for eZ-Audit

<table>
<colgroup>
<col style="width: 3%" />
<col style="width: 0%" />
<col style="width: 18%" />
<col style="width: 1%" />
<col style="width: 33%" />
<col style="width: 1%" />
<col style="width: 11%" />
<col style="width: 2%" />
<col style="width: 12%" />
<col style="width: 0%" />
<col style="width: 14%" />
</colgroup>
<tbody>
<tr class="odd">
<td><strong>#</strong></td>
<td colspan="2"><h5 id="line-iitem">Line IItem</h5></td>
<td colspan="2"><h4 id="description-1">Description</h4></td>
<td colspan="2"><strong>Mapped Reference</strong></td>
<td colspan="3"><p><strong>Accounting</strong></p>
<p><strong>Reference</strong></p></td>
<td><strong>Regulatory Reference</strong></td>
</tr>
<tr class="even">
<td colspan="2">1</td>
<td colspan="2">Tuition and Fees</td>
<td colspan="2">Income received from students duly enrolled in the
institution per ED income recognition policy net of internal
scholarships.</td>
<td colspan="2">Statement of Activities and Notes</td>
<td><p>APB</p>
<p>No.9/30</p>
<p>&amp;</p>
<p>SFAS</p>
<p>117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">2</td>
<td colspan="2">Contributions</td>
<td colspan="2">Value of assets received from contributors and donors
via transactions with unrelated parties.</td>
<td colspan="2">Statement of Activities and Notes</td>
<td><p>APB</p>
<p>No.9/30</p>
<p>&amp;</p>
<p>SFAS</p>
<p>117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">3</td>
<td colspan="2">Auxiliary Enterprises</td>
<td colspan="2">Income received from supporting or supplementary
activities [e.g. dormitories, food service, book store].</td>
<td colspan="2">Statement of Activities and Notes</td>
<td><p>APB</p>
<p>No.9/30</p>
<p>&amp;</p>
<p>SFAS</p>
<p>117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">4</td>
<td colspan="2">Investment Income</td>
<td colspan="2">Income received from assets classified as investments
[e.g. debt and equity securities].</td>
<td colspan="2">Statement of Activities and Notes</td>
<td><p>APB</p>
<p>No.9/30</p>
<p>&amp;</p>
<p>SFAS</p>
<p>117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="even">
<td colspan="2">5</td>
<td colspan="2">Other Income</td>
<td colspan="2">All income elements not included in line items 1 thru 4
above [including all other increases in unrestricted net assets
[transfers in].</td>
<td colspan="2">Statement of Activities and Notes</td>
<td><p>APB</p>
<p>No.9/30</p>
<p>&amp;</p>
<p>SFAS</p>
<p>117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
<tr class="odd">
<td colspan="2">6</td>
<td colspan="2">Net Assets Released from Restrictions</td>
<td colspan="2">Value of all assets released to unrestricted net assets
for operations purposes after lapse of donor restrictions.</td>
<td colspan="2">Statement of Activities and Notes</td>
<td><p>APB</p>
<p>No.9/30</p>
<p>&amp;</p>
<p>SFAS</p>
<p>117</p></td>
<td colspan="2"><p>34 CFR 668.23</p>
<p>34 CFR 668.171</p>
<p>34 CFR 668.172</p></td>
</tr>
</tbody>
</table>

+---+------------+------------------------+--------+--------+---------+
| 7 | *Total     | Sum total of elements  | Sta    | Calc   | 34 CFR  |
|   | Un         | of income \[line items | tement | ulated | 668.23  |
|   | restricted | 1 thru 6 above\].      | of     |        |         |
|   | Revenues*  |                        | Acti   |        | 34 CFR  |
|   |            |                        | vities |        | 668.171 |
|   |            |                        | and    |        |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        |        | 668.172 |
+---+------------+------------------------+--------+--------+---------+
| 8 | I          | Expense incurred on    | Sta    | APB    | 34 CFR  |
|   | nstruction | activities conducted   | tement |        | 668.23  |
|   | Expense    | for instructional      | of     | N      |         |
|   |            | purposes \[e.g.        | Acti   | o.9/30 | 34 CFR  |
|   |            | faculty salary/wages   | vities |        | 668.171 |
|   |            | and related expenses,  | and    | &      |         |
|   |            | instruction materials, | Notes  |        | 34 CFR  |
|   |            | etc.\].                |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 9 | #          | Expense incurred on    | Sta    | APB    | 34 CFR  |
|   | ### Resear | activities conducted   | tement |        | 668.23  |
|   | ch Expense | for research purposes  | of     | N      |         |
|   |            | \[e.g. cost of wages,  | Acti   | o.9/30 | 34 CFR  |
|   |            | materials and          | vities |        | 668.171 |
|   |            | facilities\].          | and    | &      |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Public     | Expense on activities  | Sta    | APB    | 34 CFR  |
| 0 | Service    | conducted for public   | tement |        | 668.23  |
|   | Expense    | service purposes       | of     | N      |         |
|   |            | \[e.g. community       | Acti   | o.9/30 | 34 CFR  |
|   |            | services, public       | vities |        | 668.171 |
|   |            | relations, etc.\].     | and    | &      |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Academic   | Expense on activities  | Sta    | APB    | 34 CFR  |
| 1 | Support    | conducted for academic | tement |        | 668.23  |
|   | Expense    | support \[e.g.         | of     | N      |         |
|   |            | President's Office,    | Acti   | o.9/30 | 34 CFR  |
|   |            | Financial Aid,         | vities |        | 668.171 |
|   |            | Registrar, Business    | and    | &      |         |
|   |            | Office, etc.\].        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Student    | Expense on activities  | Sta    | APB    | 34 CFR  |
| 2 | Services   | conducted for student  | tement |        | 668.23  |
|   | Expense    | services \[admissions, | of     | N      |         |
|   |            | student affairs,       | Acti   | o.9/30 | 34 CFR  |
|   |            | placement,             | vities |        | 668.171 |
|   |            | publications, etc.\].  | and    | &      |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+

+---+------------+------------------------+--------+--------+---------+
| 1 | Ins        | Expense on activities  | Sta    | APB    | 34 CFR  |
| 3 | titutional | conducted for          | tement |        | 668.23  |
|   | Support    | institutional support  | of     | N      |         |
|   | Expense    | \[computer services,   | Acti   | o.9/30 | 34 CFR  |
|   |            | special programs,      | vities |        | 668.171 |
|   |            | alumni relations,      | and    | &      |         |
|   |            | etc.\].                | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | De         | Expenses for the       | Sta    | APB    | 34 CFR  |
| 4 | preciation | systematic expiration  | tement |        | 668.23  |
|   | and        | of tangible assets     | of     | N      |         |
|   | Am         | \[depreciation\] and   | Acti   | o.9/30 | 34 CFR  |
|   | ortization | intangible assets      | vities |        | 668.171 |
|   | Expense    | \[amortization\] used  | and    | &      |         |
|   |            | in operations          | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 93/117 |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Interest   | Expenses on            | Sta    | APB    | 34 CFR  |
| 5 | Expense    | outstanding debt       | tement |        | 668.23  |
|   |            | securities of the      | of     | N      |         |
|   |            | institution.           | Acti   | o.9/30 | 34 CFR  |
|   |            |                        | vities |        | 668.171 |
|   |            |                        | and    | &      |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Auxiliary  | Expense incurred on    | Sta    | APB    | 34 CFR  |
| 6 | E          | other supporting or    | tement |        | 668.23  |
|   | nterprises | supplemental           | of     | N      |         |
|   | Expense    | activities \[e.g.      | Acti   | o.9/30 | 34 CFR  |
|   |            | dormitories, food      | vities |        | 668.171 |
|   |            | service, grounds,      | and    | &      |         |
|   |            | maintenance, book      | Notes  |        | 34 CFR  |
|   |            | store, etc.\]          |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Internal   | Costs of internal      | Sta    | APB    | 34 CFR  |
| 7 | Sch        | developed              | tement |        | 668.23  |
|   | olarships, | scholarships; should   | of     | N      |         |
|   | not shown  | be treated as contra   | Acti   | o.9/30 | 34 CFR  |
|   | as contra  | revenue items.         | vities |        | 668.171 |
|   | income     |                        | and    | &      |         |
|   | above      |                        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Other      | All expenses not       | Sta    | APB    | 34 CFR  |
| 8 | Expenses   | include in line items  | tement |        | 668.23  |
|   |            | 8 thru 17 above        | of     | N      |         |
|   |            | \[including all other  | Acti   | o.9/30 | 34 CFR  |
|   |            | decreases in           | vities |        | 668.171 |
|   |            | unrestricted net       | and    | &      |         |
|   |            | assets; and, expenses  | Notes  |        | 34 CFR  |
|   |            | related to temporarily |        | SFAS   | 668.172 |
|   |            | or permanently         |        |        |         |
|   |            | restricted net         |        | 117    |         |
|   |            | assets\].              |        |        |         |
+---+------------+------------------------+--------+--------+---------+
| 1 | Net Assets | Value of unrestricted  | Sta    | APB    | 34 CFR  |
| 9 | Released   | net assets released    | tement |        | 668.23  |
|   | to         | \[transferred\] to     | of     | N      |         |
|   | Re         | restricted             | Acti   | o.9/30 | 34 CFR  |
|   | strictions | \[temporarily or       | vities |        | 668.171 |
|   |            | permanently\] net      | and    | &      |         |
|   |            | assets.                | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 2 | *Total     | Total of all expenses  | Sta    | Calc   | 34 CFR  |
| 0 | Un         | shown above \[line     | tement | ulated | 668.23  |
|   | restricted | items 8 thru 19\].     | of     |        |         |
|   | Expenses*  |                        | Acti   |        | 34 CFR  |
|   |            |                        | vities |        | 668.171 |
|   |            |                        | and    |        |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        |        | 668.172 |
+---+------------+------------------------+--------+--------+---------+
| 2 | Change in  | Net of all increases   | Sta    | Calc   | 34 CFR  |
| 1 | Un         | \[line item 7 minus    | tement | ulated | 668.23  |
|   | restricted | line item 20 above\].  | of     |        |         |
|   | Net Assets |                        | Acti   |        | 34 CFR  |
|   |            |                        | vities |        | 668.171 |
|   |            |                        | and    |        |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        |        | 668.172 |
+---+------------+------------------------+--------+--------+---------+
| 2 | Un         | The balance of         | Sta    | APB    | 34 CFR  |
| 2 | restricted | unrestricted net       | tement |        | 668.23  |
|   | Net        | assets at the          | of     | N      |         |
|   | Assets,    | beginning of the       | Acti   | o.9/30 | 34 CFR  |
|   | beginning  | fiscal year.           | vities |        | 668.171 |
|   | of year    |                        | and    | &      |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+
| 2 | Un         | The balance of         | Sta    | APB    | 34 CFR  |
| 3 | restricted | unrestricted net       | tement |        | 668.23  |
|   | Net        | assets at the end of   | of     | N      |         |
|   | Assets,    | the fiscal year \[line | Acti   | o.9/30 | 34 CFR  |
|   | end of     | item 21 plus line item | vities |        | 668.171 |
|   | year       | 22\].                  | and    | &      |         |
|   |            |                        | Notes  |        | 34 CFR  |
|   |            |                        |        | SFAS   | 668.172 |
|   |            |                        |        |        |         |
|   |            |                        |        | 117    |         |
+---+------------+------------------------+--------+--------+---------+

###  

### Cash Flow Statement Mapping and References for eZ-Audit

+---+-------------+----------------------+---+--------+---------+---------+
| * | ##### Li    | #### Descript        | * |        | **Accou | **Reg   |
| * | ne Item {#l | ion {#description-2} | * |        | nting** | ulatory |
| \ | ine-item-1} |                      | M |        |         | Refe    |
| # |             |                      | a |        | **Refe  | rence** |
| * |             |                      | p |        | rence** |         |
| * |             |                      | p |        |         |         |
|   |             |                      | e |        |         |         |
|   |             |                      | d |        |         |         |
|   |             |                      | R |        |         |         |
|   |             |                      | e |        |         |         |
|   |             |                      | f |        |         |         |
|   |             |                      | e |        |         |         |
|   |             |                      | r |        |         |         |
|   |             |                      | e |        |         |         |
|   |             |                      | n |        |         |         |
|   |             |                      | c |        |         |         |
|   |             |                      | e |        |         |         |
|   |             |                      | * |        |         |         |
|   |             |                      | * |        |         |         |
+===+=============+======================+===+========+=========+=========+
| 1 | Net Cash    | Net cash provided    | C |        | SFAS    | 34 CFR  |
|   | Provided    | from \[used by\]     | a |        | No.     | 668.23  |
|   | from \[Used | operating activities | s |        |         |         |
|   | by\]        | arrived at by adding | h |        | 95, 102 | 34 CFR  |
|   | Operating   | non-cash expenses to | F |        | and 104 | 668.171 |
|   | Activities  | and subtracting      | l |        |         |         |
|   |             | non-cash revenues    | o |        |         | 34 CFR  |
|   |             | from net income.     | w |        |         | 668.172 |
|   |             |                      | S |        |         |         |
|   |             |                      | t |        |         |         |
|   |             |                      | a |        |         |         |
|   |             |                      | t |        |         |         |
|   |             |                      | e |        |         |         |
|   |             |                      | m |        |         |         |
|   |             |                      | e |        |         |         |
|   |             |                      | n |        |         |         |
|   |             |                      | t |        |         |         |
+---+-------------+----------------------+---+--------+---------+---------+
| 2 | Net Cash    | Net cash provided    |   | Cash   | SFAS    | 34 CFR  |
|   | Provided    | \[used\] from        |   | Flow   | No.     | 668.23  |
|   | from \[Used | activities           |   | Sta    |         |         |
|   | by\]        | involving: a)        |   | tement | 95, 102 | 34 CFR  |
|   | Investing   | lending money and    |   |        | and 104 | 668.171 |
|   | Activities  | collecting on loans, |   |        |         |         |
|   |             | b) acquiring and     |   |        |         | 34 CFR  |
|   |             | selling or disposing |   |        |         | 668.172 |
|   |             | on                   |   |        |         |         |
|   |             | available-for-sale   |   |        |         |         |
|   |             | or held-to-maturity  |   |        |         |         |
|   |             | securities and c)    |   |        |         |         |
|   |             | acquiring and        |   |        |         |         |
|   |             | selling or disposing |   |        |         |         |
|   |             | of long-term         |   |        |         |         |
|   |             | productive assets.   |   |        |         |         |
+---+-------------+----------------------+---+--------+---------+---------+
| 3 | Net Cash    | Net cash provided    |   | Cash   | SFAS    | 34 CFR  |
|   | Provided    | \[used\] from        |   | Flow   | No.     | 668.23  |
|   | from \[Used | activities involving |   | Sta    |         |         |
|   | by\]        | a) resources from    |   | tement | 95, 102 | 34 CFR  |
|   | Financing   | and returns to       |   |        | and 104 | 668.171 |
|   | Activities  | owners and b)        |   |        |         |         |
|   |             | borrowing money and  |   |        |         | 34 CFR  |
|   |             | repaying or          |   |        |         | 668.172 |
|   |             | otherwise settling   |   |        |         |         |
|   |             | amounts borrowed on  |   |        |         |         |
|   |             | short or long-term   |   |        |         |         |
|   |             | bases. credit.       |   |        |         |         |
+---+-------------+----------------------+---+--------+---------+---------+
| 4 | Net         | The increase         |   | Cash   | SFAS    | 34 CFR  |
|   | Increase    | \[decrease\] in the  |   | Flow   | No.     | 668.23  |
|   | \           | cash balance during  |   | Sta    |         |         |
|   | [Decrease\] | the fiscal year;     |   | tement | 95, 102 | 34 CFR  |
|   | in Cash     | difference in        |   |        | and 104 | 668.171 |
|   |             | beginning and ending |   |        |         |         |
|   |             | cash balance for the |   |        |         | 34 CFR  |
|   |             | fiscal year.         |   |        |         | 668.172 |
+---+-------------+----------------------+---+--------+---------+---------+
| 5 | Cash at     | The balance in cash  |   | Cash   | SFAS    | 34 CFR  |
|   | Beginning   | at the beginning of  |   | Flow   | No.     | 668.23  |
|   | of Year     | the fiscal year.     |   | Sta    |         |         |
|   |             |                      |   | tement | 95, 102 | 34 CFR  |
|   |             |                      |   |        | and 104 | 668.171 |
|   |             |                      |   |        |         |         |
|   |             |                      |   |        |         | 34 CFR  |
|   |             |                      |   |        |         | 668.172 |
+---+-------------+----------------------+---+--------+---------+---------+
| 6 | Cash at End | The balance in cash  |   | Cash   | SFAS    | 34 CFR  |
|   | of Year     | at the end of the    |   | Flow   | No.     | 668.23  |
|   |             | fiscal year.         |   | Sta    |         |         |
|   |             |                      |   | tement | 95, 102 | 34 CFR  |
|   |             |                      |   |        | and 104 | 668.171 |
|   |             |                      |   |        |         |         |
|   |             |                      |   |        |         | 34      |
|   |             |                      |   |        |         |         |
|   |             |                      |   |        |         | CFR     |
|   |             |                      |   |        |         | 668.172 |
+---+-------------+----------------------+---+--------+---------+---------+

[]{#_Annual_Submissions .anchor}