audit fy02

thompson - Ofte

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GENERAL PURPOSE FINANCIAL STATEMENTS OF THE MINNESOTA HIGHER EDUCATION SERVICES OFFICE Financial Statements and Supplemental Schedules for the Years Ended June 30, 2002 and 2001 and Independent Auditors’ Report MINNESOTA HIGHER EDUCATION SERVICES OFFICE TABLE OF CONTENTS Page INDEPENDENT AUDITORS’ REPORT 1 MANAGEMENT’S DISCUSSION AND ANALYSIS 2 GENERAL PURPOSE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2002 AND 2001: Combined Statements of Net Assets 9 Combined Statements of Activities 10 Balance Sheets - Governmental Fund Types 11 Statements of Revenues, Expenditures, and Changes in Fund Balances - Governmental Fund Types 12 Statements of Revenues, Expenses, and Changes in Net Assets - Proprietary Fund Types 13 Statements of Cash Flows - Proprietary Fund Types 14 Notes to Financial Statements 15 SUPPLEMENTAL SCHEDULES FOR THE YEARS ENDED JUNE 30, 2002 AND 2001: Statements of Net Assets and Changes in Net Assets of Agency Funds 27 Budgetary Comparison Schedules 29 INDEPENDENT AUDITORS’ REPORT Minnesota Higher Education Services Council Saint Paul, Minnesota We have audited the accompanying general purpose financial statements of the Minnesota Higher Education Services Office (MHESO), a component unit of the State of Minnesota, as of June 30, 2002 and 2001 and for the years then ended, listed in the foregoing table of contents. The general purpose financial statements are the responsibility of ...

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