Supplemental Schedules
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CLEMSON, SOUTH CAROLINA Supplemental Schedules For the Year Ended June 30, 2014 A component unit of the State of South Carolina On the cover: Tillman Hall Tillman Hall was dedicated in 1891 and was originally called “The Agricultural Building.” Much of the building was destroyed in a fire on May 22, 1894 but was rebuilt and was then known as the “Main Building.” It was formally named Tillman Hall in honor of Benjamin Ryan Tillman (Governor of South Carolina, 1890-95; United States Senator, 1895-1918; life trustee of Clemson Agricultural College, 1888-1918) by the Board of Trustees in July, 1946. Tillman Hall is listed on the National Register of Historic Places. Photo by Steve Bynum, Information Tech Manager I, Customer Relations & Learning Technologies, Clemson University. Supplemental Schedules ~ 1 ~ ~ 2 ~ TABLE OF CONTENTS Detailed Supplemental Statements of Financial Activity Balance Sheet - Unrestricted Current Funds .............................................................. 7 Statement of Changes in Unrestricted Net Position ................................................... 8 Statement of Unrestricted Current Fund Revenues .................................................... 10 Statement of Changes in Auxiliary Enterprises .......................................................... 13 Statement of Current Funds Revenues, Expenses and Other Changes ...................... 15 Statement of Current Fund Expenses ......................................................................... 16 Statement of Changes in Endowment and Similar Funds .......................................... 19 Statement of Changes in Unexpended Plant Funds .................................................... 26 Statement of Changes in Capital Assets ..................................................................... 39 Statement of Changes in Retirement of Indebtedness ................................................ 40 Statement of Federal Awards - Summary ................................................................... 42 Supplemental Statements of Assets Investment in Plant - Land ......................................................................................... 45 Investment in Plant - Buildings .................................................................................. 46 Investment in Plant - Construction in Progress .......................................................... 49 Investment in Plant -Software .................................................................................... 50 Investment in Plant - Utilities Systems ...................................................................... 51 ~ 3 ~ A WORD ABOUT THIS REPORT ••• Clemson University’s Comprehensive Annual Financial Report was prepared in accor- dance with generally accepted accounting principles (GAAP), and accordingly, reflected the changes promulgated by the implementation of Governmental Accounting Standards Board Statements No. 34 and No. 35, which among other changes, eliminated the presentation of financial information by funds, eliminated double-counting of some financial statement items, and required the capitalization and depreciation of costs that were previously expensed in the fund accounting model. Many of the schedules and statements included in this report are provided to assist management in the assessment and comparison of financial data. This information is not presented according to GAAP, and in many cases, is not directly comparable to balances and totals in the Comprehensive Annual Financial Report.