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Financial Statements & Summaries

The combined Financial Statements for the State University System of Florida are reported according to generally accepted accounting principles applicable to public colleges and universities as prescribed by the Governmental Accounting Standards Board. The Universities also adhere to the policies and guidelines recommended by the National Association of College and University Business Officers. The financial data presented in the report consists of the Statement of Net Assets, Statement of Revenues, Expenses and Changes in Net Assets and the Statement of Cash Flows. Additionally, a summary of significant accounting policies and financial disclosure notes and schedules are included as well.

The financial statements and activities included in the financial statements are also included in the State’s comprehensive annual financial report available at .