Public institutions of higher education are required to produce a Statement of Cash flows in addition to a Statement of Net Position and a Statement of Revenues, Expenses, and Changes in Net Position.

Question

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Required statements for public colleges and universities are; Management Discussion & Analysis, Statement of Net Position, Statement of Revenues, Expenses, and Changes in Net Position, Statement of Cash Flows, Notes to the Financial Statements and RSI other than MD&A.

Public Institutions of Higher Education Are Required to Produce a Statement