Financial Information

​The Financial Report includes three financial statements: the Statements of Net Assets, the Statements of Revenues, Expenses and Changes in Net Assets and the Statements of Cash Flows. Management discussion and analysis provides further insight into the activities summarized by those statements. Accounting Services prepares and issues the annual Financial Report.

The Capital Budget is the document that provides a long-term perspective of the capital needs of the University. The annual review and update of the capital budget provides a four year projection concerning capital needs. The capital budget is designed to present and integrate the capital expenditure needs and funding availability.

The Operating Budget provides an overall annual comprehensive perspective of the University's financial resources, including planned revenues and expenditures for University operations. The budget presents details of the general fund as well as ProfEd and a number of non-general fund units: Residences and Auxiliary Services, Athletics, Central Energy Facility, Health Services, Parking Services, Public Broadcasting and Telecommunications.

The Capital Budget and Operating Budget are produced by the Financial Planning and Budgets office.
 

CENTRAL MICHIGAN UNIVERSITY

1200 S. Franklin St • Mount Pleasant, Mich. 48859
Phone: 989-774-4000

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