{"text_format":"1","workbook":"xlsx","n_sheets":9,"sheets":["Contents","Assertions","Foundations","College DCUs in ACFR","Other State DCUs","SONP","SOA","Summary","Order"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":2,"defined_names":15,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Contents","index":0,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
["STATE OF SOUTH CAROLINA"]
["COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS"]
["FISCAL YEAR ENDED JUNE 30, 2024"]
[]
[]
[null,null,null,"WORKSHEET"]
[null,"NAME OF SPREADSHEET",null,"NAME*"]
[]
[null,"Responsibility And Accuracy",null,"Assertions"]
[null,"Please begin with selection of Institution on the Assertions tab."]
[null,"Foundations Analysis (GASB 61)",null,"Foundations"]
[null,"Foundations & Other College and University Component Units Included in State's ACFR",null,"College DCUs in ACFR"]
[null,"Other Discrete Component Units Included in State's ACFR",null,"Other State DCUs"]
[null,"Statement of Net Position",null,"SONP"]
[null,"Statement of Activities",null,"SOA"]
[]
[null,"Throughout the workbook, please enter all amounts in \"whole dollars\" not cents.  "]
[]
["*","To view a schedule, click the appropriate link above or click the appropriate tab at the bottom of the screen."]
[null,"To return to this screen, click the \"Contents\" tab at the bottom of the screen."]

{"sheet":"Assertions","index":1,"n_rows":71,"n_cols":10,"rows_kept":71,"cut":false,"hidden":false,"merged":[[6,0,6,7],[29,5,29,7],[38,5,38,7],[37,4,37,8],[28,4,28,8],[30,4,30,6]]}
[{"$f":"Contents!A1","v":"STATE OF SOUTH CAROLINA"}]
[{"$f":"Contents!A2","v":"COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS"}]
["RESPONSIBILITY AND ACCURACY"]
[{"$f":"RIGHT(Contents!$A$3,13)","v":"JUNE 30, 2024"}]
[]
["College/University name:"]
[]
[]
[]
["The information provided in the submission of the Higher Education Excel Spreadsheets is accurate "]
["and complete to the best of our knowledge."]
["Signatures of preparers of financial statement spreadsheets and forms:"]
[]
[null,"Signature",null,null,null,null,null,null,null,"Title"]
["1."]
["2."]
["3."]
["4."]
["5."]
[]
["The information has been reviewed by an individual with an understanding and knowledge of the "]
["requirements and information to be provided.  The forms are complete and accurate to the best of "]
["our knowledge."]
["Reviewer of spreadsheets and forms:"]
[]
[null,null,"Signature:"]
[null,null,"Name and Title:"]
[null,null,null,"Please print or type the Name and Title of the Reviewer"]
[null,"Email Address:"]
[null,"Telephone Number:",null,null,null,null,null,null,"  please include area code."]
[null,"Date of Review:"]
[]
["Person the Office of the Comptroller General should contact regarding "]
["financial statement spreadsheets and forms:"]
[]
[null,"Name:"]
[null,"Title:"]
[null,"Email Address:"]
[null,"Telephone Number:",null,null,null,null,null,null,"  please include area code."]
[]
[]
[]
[]
[]
[]
["H09","THE CITADEL",null,{"$f":"A46&\"  \"&B46","v":"H09  THE CITADEL"}]
["H12","CLEMSON UNIVERSITY",null,{"$f":"A47&\"  \"&B47","v":"H12  CLEMSON UNIVERSITY"}]
["H15","COLLEGE OF CHARLESTON",null,"H15  COLLEGE OF CHARLESTON"]
["H17","COASTAL CAROLINA UNIVERSITY",null,"H17  COASTAL CAROLINA UNIVERSITY"]
["H18","FRANCIS MARION UNIVERSITY",null,"H18  FRANCIS MARION UNIVERSITY"]
["H21","LANDER UNIVERSITY",null,"H21  LANDER UNIVERSITY"]
["H24","SOUTH CAROLINA STATE UNIVERSITY",null,"H24  SOUTH CAROLINA STATE UNIVERSITY"]
["H26","UNIVERSITY OF SOUTH CAROLINA",null,"H26  UNIVERSITY OF SOUTH CAROLINA"]
["H47","WINTHROP UNIVERSITY",null,"H47  WINTHROP UNIVERSITY"]
["H51","MEDICAL UNIVERSITY OF SOUTH CAROLINA",null,"H51  MEDICAL UNIVERSITY OF SOUTH CAROLINA"]
["T10","Aiken Technical College",null,"T10  Aiken Technical College"]
["T12","Technical College of the Lowcountry",null,"T12  Technical College of the Lowcountry"]
["T14","Northeastern Technical College",null,"T14  Northeastern Technical College"]
["T16","Denmark Technical College",null,"T16  Denmark Technical College"]
["T18","Florence-Darlington Technical College",null,"T18  Florence-Darlington Technical College"]
["T20","Greenville Technical College",null,"T20  Greenville Technical College"]
["T22","Horry-Georgetown Technical College",null,"T22  Horry-Georgetown Technical College"]
["T24","Midlands Technical College",null,"T24  Midlands Technical College"]
["T26","Orangeburg-Calhoun Techncial College",null,"T26  Orangeburg-Calhoun Techncial College"]
["T28","Piedmont Technical College",null,"T28  Piedmont Technical College"]
["T30","Spartanburg Community College",null,"T30  Spartanburg Community College"]
["T32","Central Carolina Technical College",null,"T32  Central Carolina Technical College"]
["T34","Tri-county Technical College",null,"T34  Tri-county Technical College"]
["T36","Trident Technical College",null,"T36  Trident Technical College"]
["T38","Williamsburg Technical College",null,"T38  Williamsburg Technical College"]
["T40","York Technical College",null,"T40  York Technical College"]

{"sheet":"Foundations","index":2,"n_rows":32,"n_cols":8,"rows_kept":32,"cut":false,"hidden":false,"merged":[[10,0,10,7],[11,0,11,7],[12,4,12,6],[7,0,7,2]]}
[{"$f":"Contents!A1","v":"STATE OF SOUTH CAROLINA"}]
[{"$f":"Contents!A2","v":"COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS"}]
["FOUNDATIONS ANALYSIS (GASB No. 61)"]
[{"$f":"RIGHT(Contents!$A$3,13)","v":"JUNE 30, 2024"}]
[null,null,null,null,null,null,"Total Revenues"]
[null,null,null,null,"Total Assets",null,"(all inflows)"]
["College/University name:",null,null,null,{"$f":"IF(E8=0,\"↓ Input ↓\",\"\")","v":"↓ Input ↓"},null,{"$f":"IF(G8=0,\"↓ Input ↓\",\"\")","v":"↓ Input ↓"}]
[{"$f":"Assertions!A7","v":0}]
[]
[]
["Provide financial information on the Statement of Net Position (SONP tab) and the Statement of Activities "]
["(SOA tab) for foundations that equal or exceed 15% of Total Assets or Total Revenues of your primary entity.*"]
[null,null,null,null,"Foundation"]
[null,null,null,null,null,null,"Total"]
[null,null,null,null,null,null,"Revenues"]
[null,null,null,null,"Total Assets",null,"(all inflows)"]
["Enter Foundation Name(s) and Total Assets and Total Revenues (all inflows):",null,null,null,{"$f":"IF(E18=0,\"↓ Input ↓\",\"\")","v":"↓ Input ↓"},null,{"$f":"IF(G18=0,\"↓ Input ↓\",\"\")","v":"↓ Input ↓"}]
["Name of Foundation 1",null,null,null,null,{"$f":"IF(E$8=0,0,E18/E$8)","v":0},null,{"$f":"IF(G$8=0,0,G18/G$8)","v":0}]
["Name of Foundation 2",null,null,null,null,{"$f":"IF(E$8=0,0,E19/E$8)","v":0},null,{"$f":"IF(G$8=0,0,G19/G$8)","v":0}]
["Name of Foundation 3",null,null,null,null,0,null,0]
["Name of Foundation 4",null,null,null,null,0,null,0]
["Name of Foundation 5",null,null,null,null,0,null,0]
[]
[]
[]
[]
["* If a foundation did not meet the 15% threshold in FY 2023 but does exceed the 15% threshold in FY 2024, please contact"]
["David Starkey at (803) 734-2542 or dstarkey@cg.sc.gov to discuss whether the foundation should be included in the"]
["FY 2024 State ACFR.  Likewise, if a foundation met the 15% threshold in FY 2023 but does not meet the threshold in"]
["FY 2024, please contact the CG's Office for further discussion."]
[]
["The \"College DCUs in ACFR\" tab lists the college/university foundations and other component units that were included in the FY 2023 ACFR."]

{"sheet":"College DCUs in ACFR","index":3,"n_rows":87,"n_cols":2,"rows_kept":87,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"STATE OF SOUTH CAROLINA"}]
[{"$f":"Contents!A2","v":"COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS"}]
["FOUNDATIONS & OTHER COLLEGE AND UNIVERSITY COMPONENT UNITS INCLUDED IN STATE'S ACFR"]
[{"$f":"\"FOR THE \"&Contents!$A$3","v":"FOR THE FISCAL YEAR ENDED JUNE 30, 2024"}]
[]
[]
["The first column represents the discrete component unit reported in the State's ACFR."]
["The second column lists the entities from the stand-alone financial statements that were included in the State's ACFR as of June 30, 2023."]
["Transactions between the college/university and its entities included in the State's ACFR must be eliminated for purposes of ACFR presentation."]
["Transactions between the entities listed below that are included in the State's ACFR and any entities contained within the stand-alone financial "]
["  statements of your entity but excluded from the State's ACFR should be treated as transactions with external parties."]
[]
[]
["DCU Reported in State's ACFR","Name of Entity in College's Stand-alone Financial Statements"]
[]
["THE CITADEL","The Citadel"]
[null,"The Citadel Trust"]
[null,"The Citadel Foundation"]
[]
["CLEMSON UNIVERSITY","Clemson University"]
[null,"Clemson University Foundation"]
[]
["COASTAL CAROLINA UNIVERSITY","Coastal Carolina University"]
[]
["COLLEGE OF CHARLESTON","College of Charleston"]
[null,"College of Charleston Foundation"]
[]
["FRANCIS MARION UNIVERSITY","Francis Marion University"]
[null,"Francis Marion University Education Foundation"]
[null,"Francis Marion University Development Foundation"]
[]
["LANDER UNIVERSITY","Lander University"]
[null,"The Lander Foundation"]
[]
["MEDICAL UNIVERSITY OF SOUTH CAROLINA","The University"]
[null,"University Medical Associates"]
[null,"Medical University Facilities Corporation"]
[null,"CHS Development Company"]
[null,"Medical University Hospital Authority"]
[null,"Medical University of South Carolina Foundation"]
[]
["SOUTH CAROLINA STATE UNIVERSITY","South Carolina State University"]
[]
["UNIVERSITY OF SOUTH CAROLINA","University of South Carolina"]
[null,"University of South Carolina Educational Foundation"]
[]
["WINTHROP UNIVERSITY","Winthrop University"]
[null,"The Winthrop University Foundation"]
[]
["AIKEN TECHNICAL COLLEGE","Aiken Technical College"]
[]
["CENTRAL CAROLINA TECHNICAL COLLEGE","Central Carolina Technical College"]
[]
["DENMARK TECHNICAL COLLEGE","Denmark Technical College"]
[]
["FLORENCE-DARLINGTON TECHNICAL COLLEGE","Florence-Darlington Technical College"]
[]
["GREENVILLE TECHNICAL COLLEGE","Greenville Technical College"]
[null,"Greenville Tech Foundation, Inc. and Subsidiaries"]
[]
["HORRY-GEORGETOWN TECHNICAL COLLEGE","Horry-Georgetown Technical College"]
[]
["TECHNICAL COLLEGE OF THE LOWCOUNTRY","Technical College of the Lowcountry"]
[]
["MIDLANDS TECHNICAL COLLEGE","Midlands Technical College"]
[null,"Midlands Technical College Enterprise Campus Authority"]
[]
["NORTHEASTERN TECHNICAL COLLEGE","Northeastern Technical College"]
[]
["ORANGEBURG-CALHOUN TECHNICAL COLLEGE","Orangeburg-Calhoun Technical College"]
[]
["PIEDMONT TECHNICAL COLLEGE","Piedmont Technical College"]
[null,"Piedmont Technical College Foundation"]
[]
["SPARTANBURG COMMUNITY COLLEGE","Spartanburg Community College"]
[null,"Spartanburg Community College Foundation"]
[]
["TRI-COUNTY TECHNICAL COLLEGE","Tri-County Technical College"]
[null,"Tri-County Technical College Foundation, Inc. and Subsidiary"]
[]
["TRIDENT TECHNICAL COLLEGE","Trident Technical College"]
[null,"Trident Technical College Enterprise Campus Authority"]
[]
["WILLIAMSBURG TECHNICAL COLLEGE","Williamsburg Technical College"]
[]
["YORK TECHNICAL COLLEGE","York Technical College"]
[null,"York Technical College Foundation"]

{"sheet":"Other State DCUs","index":4,"n_rows":28,"n_cols":2,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[{"$f":"Contents!A1","v":"STATE OF SOUTH CAROLINA"}]
[{"$f":"Contents!A2","v":"COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS"}]
["OTHER DISCRETE COMPONENT UNITS INCLUDED IN STATE'S ACFR"]
[{"$f":"\"FOR THE \"&Contents!$A$3","v":"FOR THE FISCAL YEAR ENDED JUNE 30, 2024"}]
[]
[]
["Below is a list of all discretely presented component units other than colleges and universities that are reported"]
["in the State's ACFR.  Transactions with these entities should be treated as external transactions."]
[]
["Transactions with any other State agency should be treated as transactions with the primary government."]
["Transactions with the primary government require separate reporting of amounts due from and due to"]
["the primary government on the Statement of Net Position.  However, transactions with the primary government"]
["should be treated as revenues and expenses rather than transfers on the Statement of Activities."]
[]
[]
["Discretely Presented Component Units of the State other than Colleges/Universities:"]
[null,"Public Service Authority"]
[null,"State Ports Authority"]
[null,"Housing Authority"]
[null,"Connector 2000"]
[null,"South Carolina Education Assistance Authority"]
[null,"Jobs-Economic Development Authority"]
[null,"Lottery Commission"]
[null,"Patriots Point Development Authority"]
[null,"South Carolina Medical Malpractice Association"]
[null,"South Carolina First Steps to School Readiness Board of Trustees"]
[null,"Children's Trust Fund of S.C., Inc."]
[null,"South Carolina Research Authority"]

{"sheet":"SONP","index":5,"n_rows":281,"n_cols":9,"rows_kept":281,"cut":false,"hidden":false,"merged":[[6,0,6,2],[7,4,7,7]]}
[{"$f":"Contents!A1","v":"STATE OF SOUTH CAROLINA"}]
[{"$f":"Contents!A2","v":"COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS"}]
["STATEMENT OF NET POSITION"]
[{"$f":"RIGHT(Contents!$A$3,13)","v":"JUNE 30, 2024"}]
[]
["College/University name:"]
[{"$f":"Assertions!A7","v":0}]
[null,null,null,null,"Component Units (Foundation, Trust, or Enterprise Campus Authority)"]
[null,null,null,"Primary","# 1","# 2",null,"Reserved for ACFR"]
[null,null,null,"Institution",null,null,"Eliminations","level adjustments","Total"]
[]
[null,"ASSETS"]
[1100000007,null,"Cash & Cash Equivalents",null,null,null,null,null,{"$f":"SUM(D13:H13)","v":0}]
[1200010000,null,"Investments - Current",null,null,null,null,null,{"$f":"SUM(D14:H14)","v":0}]
[1204010000,null,"Investments - Noncurrent",null,null,null,null,null,{"$f":"SUM(D15:H15)","v":0}]
[null,null,"     Total Investments",{"$f":"SUM(D14:D15)","v":0},{"$f":"SUM(E14:E15)","v":0},0,0,0,0]
[null,null,"Receivables - net:"]
[1300030000,null,"  Accounts Receivable (Miscellaneous) - Current",null,null,null,null,null,{"$f":"SUM(D18:H18)","v":0}]
[1300011000,null,"    Allowance for Uncollectible Accounts Receivable - Current",null,null,null,null,null,0]
[1340010000,null,"  Accounts Receivable - Noncurrent",null,null,null,null,null,0]
[1340011000,null,"    Allowance for Uncollectible Accounts Receivable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Accounts",{"$f":"SUM(D18:D21)","v":0},{"$f":"SUM(E18:E21)","v":0},0,0,0,0]
[1300040000,null,"  Contributions Receivable - Current",null,null,null,null,null,0]
[1300041000,null,"    Allowance for Uncollectible Contributions Receivable - Current",null,null,null,null,null,0]
[1340040000,null,"  Contributions Receivable - Noncurrent",null,null,null,null,null,0]
[1340041000,null,"    Allowance for Uncollectible Contributions Receivable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Contributions",{"$f":"SUM(D23:D26)","v":0},{"$f":"SUM(E23:E26)","v":0},0,0,0,0]
[1300210000,null,"  Accrued Interest Receivable - Current",null,null,null,null,null,0]
[1300150000,null,"  Student Accounts Receivable - Current",null,null,null,null,null,{"$f":"SUM(D29:H29)","v":0}]
[1300151000,null,"    Allowance for Uncollectible Student Accounts Receivable - Current",null,null,null,null,null,0]
[1340150000,null,"  Student Accounts Receivable - Noncurrent",null,null,null,null,null,0]
[1340151000,null,"    Allowance for Uncollectible Student Accounts Receivable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Student accounts",{"$f":"SUM(D29:D32)","v":0},{"$f":"SUM(E29:E32)","v":0},0,0,0,0]
[1300160000,null,"  Patient Accounts Receivable - Current",null,null,null,null,null,0]
[1300161000,null,"    Allowance for Uncollectible Patient Accounts Receivable - Current",null,null,null,null,null,0]
[1300230000,null,"    Allowance for Contractual Adjustments - Current",null,null,null,null,null,0]
[1340160000,null,"  Patient Accounts Receivable - Noncurrent",null,null,null,null,null,0]
[1340161000,null,"    Allowance for Uncollectible Patient Accounts Receivable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Patient accounts",{"$f":"SUM(D34:D38)","v":0},{"$f":"SUM(E34:E38)","v":0},0,0,0,0]
[1310000000,null,"  Loans and Notes Receivable - Current",null,null,null,null,null,0]
[1311000000,null,"    Allowance for Uncollectible Loans and Notes Receivable - Current",null,null,null,null,null,0]
[1350000000,null,"  Loans and Notes Receivable - Noncurrent",null,null,null,null,null,0]
[1351000000,null,"    Allowance for Uncollectible Loans and Notes Receivable - Noncurrent",null,null,null,null,null,0]
[1320000000,null,"  Student Loan Receivable - Current",null,null,null,null,null,0]
[1321000000,null,"    Allowance for Uncollectible Student Loan Receivable - Current",null,null,null,null,null,0]
[1360000000,null,"  Student Loan Receivable (excludes Perkins) - Noncurrent",null,null,null,null,null,{"$f":"SUM(D46:H46)","v":0}]
[1361000000,null,"    Allowance for Uncollectible Student Loan Receivable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Loans and notes",{"$f":"SUM(D40:D47)","v":0},{"$f":"SUM(E40:E47)","v":0},0,0,0,0]
[1301001001,null,"  Leases Receivable",null,null,null,null,null,{"$f":"SUM(D49:H49)","v":0}]
[1331000000,null,"Due From Federal Government",null,null,null,null,null,0]
[1332000000,null,"Due From Grantors (Other)",null,null,null,null,null,0]
[null,null,"     Total Due from Federal government and other grantors",{"$f":"SUM(D50:D51)","v":0},{"$f":"SUM(E50:E51)","v":0},0,0,0,0]
[null,null,"Due from others within your reporting entity (to be eliminated)",null,null,null,null,null,0]
[1390030000,null,"Due from State General Fund and other agencies (primary govt)",null,null,null,null,null,0]
[1400030000,null,"Inventories",null,null,null,null,null,0]
[" ",null,"Restricted assets:"]
[1500010000,null,"  Cash & Cash Equivalents - Current",null,null,null,null,null,{"$f":"SUM(D57:H57)","v":0}]
[1506010000,null,"  Cash & Cash Equivalents - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Restricted Cash and cash equivalents",{"$f":"SUM(D57:D58)","v":0},{"$f":"SUM(E57:E58)","v":0},0,0,0,0]
[1500020000,null,"  Investments - Current",null,null,null,null,null,0]
[1506020000,null,"  Investments - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Restricted Investments",{"$f":"SUM(D60:D61)","v":0},{"$f":"SUM(E60:E61)","v":0},0,0,0,0]
[1500040000,null,"  Student Loans Receivable - Current",null,null,null,null,null,0]
[1500041000,null,"    Allowance for Uncollectible Student Loan Receivable - Current",null,null,null,null,null,0]
[1506040000,null,"  Student Loans Receivable (includes Perkins) - Noncurrent",null,null,null,null,null,0]
[1506041000,null,"    Allowance for Uncollectible Student Loans Receivable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Restricted Loans receivable",{"$f":"SUM(D63:D66)","v":0},{"$f":"SUM(E63:E66)","v":0},0,0,0,0]
[1500990000,null,"  Other - Current",null,null,null,null,null,0]
[1506990000,null,"  Other - Noncurrent",null,null,null,null,null,0]
[1506060000,null,"  Receivable from Endowments - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Restricted Other",{"$f":"SUM(D68:D70)","v":0},{"$f":"SUM(E68:E70)","v":0},0,0,0,0]
[1600110000,null,"Prepaid Items - Current",null,null,null,null,null,0]
[1606110000,null,"Prepaid Items - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Prepaid items",{"$f":"SUM(D72:D73)","v":0},{"$f":"SUM(E72:E73)","v":0},0,0,0,0]
[1600010000,null,"Other Assets - Current ",null,null,null,null,null,0]
[1606010000,null,"Other Assets - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Other assets",{"$f":"SUM(D75:D76)","v":0},{"$f":"SUM(E75:E76)","v":0},0,0,0,0]
[" ",null,"Capital Assets:"]
[1804001500,null,"   Land and Non-Depreciable Land Improvements",null,null,null,null,null,{"$f":"SUM(D79:H79)","v":0}]
[1804001505,null,"   Construction in Progress",null,null,null,null,null,0]
[1804001510,null,"   Non-depr. Works of Art & Historical Treasures",null,null,null,null,null,0]
[null,null,"     Total Capital assets-nondepreciable",{"$f":"SUM(D79:D81)","v":0},{"$f":"SUM(E79:E81)","v":0},0,0,0,0]
[1804001525,null,"   Depreciable Land Improvements",null,null,null,null,null,0]
[1804001530,null,"   Buildings & Improvements",null,null,null,null,null,0]
[1804001540,null,"   Vehicles",null,null,null,null,null,0]
[1804001545,null,"   Machinery, Equipment & Other",null,null,null,null,null,0]
[1804001550,null,"   Depreciable Works of Art, Historical Treasures",null,null,null,null,null,0]
[1804001555,null,"   Intangible Assets",null,null,null,null,null,0]
[1804001565,null,"     Accumulated Depreciation - Land Improvements",null,null,null,null,null,0]
[1804001570,null,"     Accumulated Depreciation - Buildings & Improvements",null,null,null,null,null,0]
[1804001580,null,"     Accumulated Depreciation - Vehicles",null,null,null,null,null,0]
[1804001585,null,"     Accumulated Depreciation - Machinery & Equipment",null,null,null,null,null,0]
[1804001590,null,"     Accumulated Depreciation - Works of Art & Historical Treasures",null,null,null,null,null,0]
[1804001595,null,"     Accumulated Depreciation - Intangible Assets",null,null,null,null,null,0]
[null,null,"     Total Capital assets-depreciable, net",{"$f":"SUM(D83:D94)","v":0},{"$f":"SUM(E83:E94)","v":0},0,0,0,0]
[" ",null,"Leased Capital Assets:"]
[1802002900,null,"   Leased Land and Non-Depreciable Land Improvements",null,null,null,null,null,{"$f":"SUM(D97:H97)","v":0}]
[null,null,"     Total Leased Capital assets-nondepreciable",{"$f":"SUM(D97:D97)","v":0},0,0,0,0,0]
[1802003900,null,"   Amortizable Leased Land Improvements",null,null,null,null,null,{"$f":"SUM(D99:H99)","v":0}]
[1802005900,null,"   Leased Buildings & Improvements",null,null,null,null,null,0]
[1802010900,null,"   Leased Vehicles",null,null,null,null,null,0]
[1802014900,null,"   Leased Machinery, Equipment & Other",null,null,null,null,null,0]
[1802036900,null,"   SBITAs",null,null,null,null,null,0]
[1803003900,null,"     Accumulated Amortization - Leased Land Improvements",null,null,null,null,null,0]
[1803005900,null,"     Accumulated Amortization - Leased Buildings & Improvements",null,null,null,null,null,0]
[1803010900,null,"     Accumulated Amortization - Leased Vehicles",null,null,null,null,null,0]
[1803014900,null,"     Accumulated Amortization - Leased Machinery & Equipment",null,null,null,null,null,0]
[1803036900,null,"     Accumulated Amortization - SBITAs",null,null,null,null,null,0]
[null,null,"     Total Leased Capital assets-amortizable, net",{"$f":"SUM(D99:D108)","v":0},0,0,0,0,0]
[" ",null,"      Total Assets",{"$f":"D13+D16+D22+D27+D28+D33+D39+D48+D49+D52+D53+D54+D55+D59+D62+D67+D71+D74+D77+D82+D95+D98+D109","v":0},0,0,0,0,0]
[]
[null,"DEFERRED OUTFLOWS OF RESOURCES"]
[1700010000,null,"Accumulated decrease in fair value of hedging derivatives",null,null,null,null,null,{"$f":"SUM(D113:H113)","v":0}]
[1700020000,null,"Unamortized loss on refunded and defeased debt",null,null,null,null,null,{"$f":"SUM(D114:H114)","v":0}]
[1700090000,null,"Pension-Difference Between Actual & Expected Experience (Liability experience)",null,null,null,null,null,0]
[1700100000,null,"Pension-Net Diff Between Projected & Actual Earnings on Pension Plan Investments",null,null,null,null,null,0]
[1700110000,null,"Pension contributions subsequent to the measurement date",null,null,null,null,null,0]
[1700120000,null,"Pension-Changes in Proportion & Diff Between Contributions & Prop Share of Contrib",null,null,null,null,null,0]
[1700130000,null,"Pension-Changes in Assumptions",null,null,null,null,null,0]
[1700190000,null,"OPEB-Difference Between Actual & Expected Experience (Liability experience)",null,null,null,null,null,0]
[1700200000,null,"OPEB-Net Diff Between Projected & Actual Earnings on OPEB Plan Investments",null,null,null,null,null,0]
[1700210000,null,"OPEB contributions subsequent to the measurement date",null,null,null,null,null,0]
[1700220000,null,"OPEB-Changes in Proportion & Diff Between Contributions & Prop Share of Contrib",null,null,null,null,null,0]
[1700230000,null,"OPEB-Changes in Assumptions",null,null,null,null,null,0]
[null,null,"Other deferred outflows",null,null,null,null,null,0]
[null,null,"      Total deferred outflows of resources",{"$f":"SUM(D113:D125)","v":0},{"$f":"SUM(E113:E125)","v":0},{"$f":"SUM(F113:F125)","v":0},{"$f":"SUM(G113:G125)","v":0},{"$f":"SUM(H113:H125)","v":0},{"$f":"SUM(D126:H126)","v":0}]
[]
[null,"LIABILITIES"]
[2010030000,null,"Accounts Payable ",null,null,null,null,null,{"$f":"SUM(D129:H129)","v":0}]
[2010040000,null,"Accrued Salaries & Related Payroll Expenses",null,null,null,null,null,0]
[2010090000,null,"Accrued Interest Payable - Current",null,null,null,null,null,{"$f":"SUM(D131:H131)","v":0}]
[2050040000,null,"Accrued Interest Payable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Accrued interest payable",{"$f":"SUM(D131:D132)","v":0},{"$f":"SUM(E131:E132)","v":0},0,0,0,0]
[2010070000,null,"Retainages Payable - Current",null,null,null,null,null,{"$f":"SUM(D134:H134)","v":0}]
[2050030000,null,"Retainages Payable - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Retainages payable",{"$f":"SUM(D134:D135)","v":0},0,0,0,0,0]
[null,null,"Due to others within your reporting entity (to be eliminated)",null,null,null,null,null,0]
[2400400000,null,"Due to General Fund and other agencies (primary government)",null,null,null,null,null,0]
[2400030000,null,"Deferred Revenues - Current",null,null,null,null,null,{"$f":"SUM(D139:H139)","v":0}]
[2406010000,null,"Deferred Revenues - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Unearned revenues",{"$f":"SUM(D139:D140)","v":0},{"$f":"SUM(E139:E140)","v":0},{"$f":"SUM(F139:F140)","v":0},{"$f":"SUM(G139:G140)","v":0},{"$f":"SUM(H139:H140)","v":0},{"$f":"SUM(I139:I140)","v":0}]
[2400060000,null,"Students' Deposits (Deposits)",null,null,null,null,null,{"$f":"SUM(D142:H142)","v":0}]
[2400040000,null,"Amounts Held in Custody for Others",null,null,null,null,null,0]
[2200100000,null,"Liabilities Payable from Restricted Assets",null,null,null,null,null,0]
[2010060000,null,"Accrued Liabilities - Current",null,null,null,null,null,0]
[2050020000,null,"Accrued Liabilities - Noncurrent",null,null,null,null,null,0]
[2400130000,null,"Other Current Liabilities",null,null,null,null,null,0]
[2406080000,null,"Other Noncurrent Liabilities ",null,null,null,null,null,0]
[2300010000,null,"General Obligation Bond Anticipation Notes Payable - Current",null,null,null,null,null,0]
[2300200000,null,"Revenue Bonds Anticipation Notes Payable - Current",null,null,null,null,null,0]
[2406040000,null,"Perkins Loan Program - Federal Liability",null,null,null,null,null,0]
[null,null,"     Total Other liabilities",{"$f":"SUM(D145:D151)","v":0},{"$f":"SUM(E145:E151)","v":0},0,0,0,0]
[2300100000,null,"Loans and Notes Payable - Current",null,null,null,null,null,{"$f":"SUM(D153:H153)","v":0}]
[2300300000,null,"General Obligation Bonds Payable - Current",null,null,null,null,null,0]
[2300400000,null,"Revenue Bonds Payable - Current",null,null,null,null,null,0]
[2300600000,null,"Leases Payable - Current",null,null,null,null,null,0]
[2300610000,null,"SBITA - Current",null,null,null,null,null,0]
[2010050000,null,"Accrued Compensated Absences - Current",null,null,null,null,null,0]
[2400100000,null,"Judgments and Contingencies - Current",null,null,null,null,null,0]
[2400110000,null,"Arbitrage Rebates Payable - Current",null,null,null,null,null,0]
[null,null,"     Total Long-term liabilities due within one year",{"$f":"SUM(D153:D160)","v":0},0,0,0,0,0]
[2306200000,null,"Loans and Notes Payable - Noncurr",null,null,null,null,null,{"$f":"SUM(D162:H162)","v":0}]
[2306400000,null,"General Obligation Bonds Payable - Noncurrent",null,null,null,null,null,0]
[1620030000,null,"Unamortized Discount on GO bonds",null,null,null,null,null,0]
[2406050000,null,"Unamortized Premium on GO bonds",null,null,null,null,null,0]
[2306500000,null,"Revenue Bonds Payable - Noncurrent",null,null,null,null,null,0]
[1620040000,null,"Unamortized Discount on revenue bonds",null,null,null,null,null,0]
[2406060000,null,"Unamortized Premium on revenue bonds",null,null,null,null,null,0]
[2306700000,null,"Leases Payable - Noncurrent",null,null,null,null,null,0]
[2306710000,null,"SBITA - Noncurrent",null,null,null,null,null,0]
[2050010000,null,"Accrued Compensated Absences - Long-term",null,null,null,null,null,0]
[2406020000,null,"Judgments and Contingencies - Noncurrent",null,null,null,null,null,{"$f":"SUM(D172:H172)","v":0}]
[2406030000,null,"Arbitrage Payable - Noncurrent",null,null,null,null,null,0]
[2050000000,null,"Net Pension Liability - Noncurrent",null,null,null,null,null,0]
[2050100000,null,"Net OPEB Liability - Noncurrent",null,null,null,null,null,0]
[null,null,"     Total Long-term liabilities due in more than one year",{"$f":"SUM(D162:D175)","v":0},{"$f":"SUM(E162:E175)","v":0},0,0,0,0]
[null,null,"      Total Liabilities",{"$f":"D129+D130+D133+D136+D137+D138+D141+D142+D143+D144+D152+D161+D176","v":0},{"$f":"E129+E130+E133+E136+E137+E138+E141+E142+E143+E144+E152+E161+E176","v":0},0,0,0,0]
[]
[null,"DEFERRED INFLOWS OF RESOURCES"]
[2700010000,null,"Accumulated increase in fair value of hedging derivatives",null,null,null,null,null,{"$f":"SUM(D180:H180)","v":0}]
[2700020000,null,"Unamortized gain on defeased debt",null,null,null,null,null,{"$f":"SUM(D181:H181)","v":0}]
[2700050000,null,"Deferred service concession arrangement",null,null,null,null,null,0]
[2700070000,null,"Deferred nonexchange revenue",null,null,null,null,null,0]
[2700090000,null,"Pension-Difference Between Actual and Expected Experience",null,null,null,null,null,0]
[2700100000,null,"Pension-Net Diff Between Projected & Actual Earnings on Pens Plan Invest (Invest exp)",null,null,null,null,null,0]
[2700120000,null,"Pension-Changes in Proportion & Diff Between Contributions & Prop Share of Contrib",null,null,null,null,null,0]
[2700130000,null,"Pension-Changes in Assumptions",null,null,null,null,null,0]
[2700190000,null,"OPEB-Difference Between Actual and Expected Experience",null,null,null,null,null,0]
[2700200000,null,"OPEB-Net Diff Between Projected & Actual Earnings on Pens Plan Invest (Invest exp)",null,null,null,null,null,0]
[2700220000,null,"OPEB-Changes in Proportion & Diff Between Contributions & Prop Share of Contrib",null,null,null,null,null,0]
[2700230000,null,"OPEB-Changes in Assumptions",null,null,null,null,null,0]
[2700300000,null,"Lease Related",null,null,null,null,null,0]
[2700310000,null,"SBITA Related",null,null,null,null,null,0]
[null,null,"Other deferred inflows",null,null,null,null,null,0]
[null,null,"      Total deferred inflows of resources",{"$f":"SUM(D180:D194)","v":0},{"$f":"SUM(E180:E194)","v":0},{"$f":"SUM(F180:F194)","v":0},{"$f":"SUM(G180:G194)","v":0},{"$f":"SUM(H180:H194)","v":0},{"$f":"SUM(D195:H195)","v":0}]
[]
[null,"NET POSITION"]
[3005000000,null,"Net invested in capital assets",null,null,null,null,null,{"$f":"SUM(D198:H198)","v":0}]
[null,null,"Restricted:"]
[" ",null,"  Expendable:"]
[3004002000,null,"    Education (includes temporarily restricted net assets of Foundations)",null,null,null,null,null,{"$f":"SUM(D201:H201)","v":0}]
[3004005000,null,"    Capital Projects",null,null,null,null,null,{"$f":"SUM(D202:H202)","v":0}]
[3004006000,null,"    Debt Service",null,null,null,null,null,{"$f":"SUM(D203:H203)","v":0}]
[" ",null,"  Nonexpendable:"]
[3004011000,null,"    Education (includes permanently restricted net assets of Foundations)",null,null,null,null,null,{"$f":"SUM(D205:H205)","v":0}]
[3000010000,null,"Unrestricted",null,null,null,null,null,{"$f":"SUM(D206:H206)","v":0}]
[null,null,"     Total Net Position",{"$f":"SUM(D198:D206)","v":0},{"$f":"SUM(E198:E206)","v":0},{"$f":"SUM(F198:F206)","v":0},{"$f":"SUM(G198:G206)","v":0},{"$f":"SUM(H198:H206)","v":0},{"$f":"SUM(D207:H207)","v":0}]
[]
[]
["Reconciliation of Net Invested in Capital Assets"]
[null,null,"Summation of Capital assets",{"$f":"D82+D95","v":0},0,0,0,0,0]
[null,null,"Summation of Debt outstanding",{"$f":"-(SUM(D149:D150)+SUM(D153:D156)+SUM(D162:D169))","v":0},0,0,0,0,0]
[null,null,"Add: Unspent proceeds",null,null,null,null,null,{"$f":"SUM(D213:H213)","v":0}]
[null,null,"Add: Debt not related to Capital Assets (list below):"]
[null,null,"Advanced Refunding",null,null,null,null,null,{"$f":"SUM(D215:H215)","v":0}]
[null,null,"Lease Assets, Net",null,null,null,null,null,{"$f":"SUM(D216:H216)","v":0}]
[null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,0]
[null,null,"Total per reconciliation",{"$f":"SUM(D210:D218)","v":0},{"$f":"SUM(E210:E218)","v":0},{"$f":"SUM(F210:F218)","v":0},{"$f":"SUM(G210:G218)","v":0},{"$f":"SUM(H210:H218)","v":0},{"$f":"SUM(D219:H219)","v":0}]
[null,null,"Check figure (should be zero)",{"$f":"D198-D219","v":0},0,0,0,0,0]
[]
[]
[]
[null,null,"Check figure: Assets+Defer Outflows-Liabilities- Defer Inflows=Net Position",{"$f":"IF(+D110+D126-D177-D195=D207,0,+D110+D126-D177-D195-D207)","v":0},{"$f":"IF(+E110+E126-E177-E195=E207,0,+E110+E126-E177-E195-E207)","v":0},{"$f":"IF(+F110+F126-F177-F195=F207,0,+F110+F126-F177-F195-F207)","v":0},{"$f":"IF(+G110+G126-G177-G195=G207,0,+G110+G126-G177-G195-G207)","v":0},{"$f":"IF(+H110+H126-H177-H195=H207,0,+H110+H126-H177-H195-H207)","v":0},{"$f":"SUM(D224:H224)","v":0}]
[null,null,"Check figure: Total Net Position - End of Year on SOA = 0",{"$f":"+D207-SOA!D69","v":0},{"$f":"+E207-SOA!E69","v":0},{"$f":"+F207-SOA!F69","v":0},{"$f":"+G207-SOA!G69","v":0},{"$f":"+H207-SOA!H69","v":0},{"$f":"SUM(D225:H225)","v":0}]
[]
[]
["Notes applicable to Colleges/Universities reporting Component Units on this Statement of Net Position:"]
[]
["(1)","Any amounts due between entities within your reporting entity for purposes of the State ACFR must be eliminated."]
[null,"Entities included within your reporting entity for purposes of the State ACFR would be all blended component units, material GASB discrete component units, "]
[null,"and FASB foundations with total assets or revenues equal to at least 15% of the college's assets or revenues.  Refer to the \"College DCUs in ACFR\" tab"]
[null,"for the entities included within each university/college discrete component unit column in the State's ACFR."]
[]
[null,"Amounts due between these entities included in the State's ACFR must be eliminated in the \"Eliminations\" column."]
[null,"You may use the separate rows designated in the above template for these amounts."]
[]
[null,"For example, if a Foundation owes money to the University, the liability of the Foundation and the asset of the University must be eliminated in the \"Eliminations\" column."]
[null,"This allows for both the Primary Institution column and the Foundation column to tie back to the stand-alone financial statements and allows for the necessary "]
[null,"elimination at the ACFR level.  The Eliminations column should net to zero."]
[]
["(2)","The SONP template contains rows for both current and non-current assets.  We do not present a current/non-current split in the State's ACFR, with the exception"]
[null,"of long-term liabilities (notes and bonds payable, capital leases, compensated absences, etc).  Therefore, for rows 140 through 158, you must report the current and "]
[null,"non-current portions separately.  However, for all other categories of assets and liablities, you may record the balance on the \"current\" row if you do not know the split."]
[null,"(This would apply primarily to FASB Foundations.)"]
[]
["(3)","Although a current/non-current split is not required, assets must be split into unrestricted and restricted portions."]
[]
["(4)","For receivables, the State's ACFR presents only the \"net receivable\" balance.  Therefore, if you do not know the gross receivable and allowance, you may report only the net receivable."]
[null,"(This would apply primarily to FASB Foundations.)"]
[]
["(5)","For capital assets, the State's ACFR presents only \"Capital assets-nondepreciable\" and \"Capital assets-depreciable, net.\"  Therefore if you do not know the specific category,"]
[null,"you may report the balance of any nondepreciable capital assets on row 78, \"Land\", and the balance of any net depreciable capital assets on row 83, \"Buildings.\"  This will allow"]
[null,"the balances to roll up to the correct reporting row in the State's ACFR.  (The State's 3 major universities, MUSC, USC, and Clemson, are required to complete a separate capital assets "]
[null,"rollforward schedule to provide information needed for the capital assets note disclosure in the State's ACFR.) "]
[]
[]
["Notes applicable only to Foundations that follow FASB accounting guidance:"]
["(1)","If the Foundation's separately issued Statement of Net Position includes more than one column, enter the amounts from the \"Total\" column."]
[]
["(2)","Include in \"Investments\" on the above template all of the following reported on your separately issued Statement of Financial Position:"]
[null,null,"Cash surrender value of life insurance"]
[null,null,"Charitable remainder trusts receivable"]
[null,null,"Assets held in trust"]
[null,null,"Real estate held for investment/resale"]
[null,null,"Security deposits"]
[null,null,"Investment in joint venture"]
[]
["(3)","Include in \"Other liabilities\" on the above template all of the following reported on your separately issued Statement of Financial Position:"]
[null,null,"Interest rate swap"]
[null,null,"Annuities payable"]
[null,null,"Split interest agreement obligations"]
[]
["(4)","In situations where a Foundation has a fiscal year end other than June 30, amounts due between the Foundation and primary entity may not agree at year-end.  For simplicity, you should"]
[null,"eliminate the June 30 balance on both the primary entity and Foundation side, and any difference on the Foundation side should be reclassified to an external receivable or payable."]
[]
["(5)","Net assets on the Foundation's separately issued financial statements must be reported in different categories for purposes of the State's ACFR:"]
[null,null,"Permanently restricted net assets should be reported as Nonexpendable net position."]
[null,null,"Temporarily restricted net assets should be reported as Expendable net position."]
[null,null,"A portion of unrestricted net assets should be reported as Net invested in capital assets.  Refer to rows 191-201 for calculation of Net invested in capital assets."]
[null,null,"The portion of unrestricted net assets that is not reported as Net invested in capital assets should be reported as Unrestricted net position."]

{"sheet":"SOA","index":6,"n_rows":108,"n_cols":9,"rows_kept":108,"cut":false,"hidden":false,"merged":[[7,4,7,7],[6,0,6,2]]}
[{"$f":"Contents!A1","v":"STATE OF SOUTH CAROLINA"}]
[{"$f":"Contents!A2","v":"COLLEGE AND UNIVERSITY FINANCIAL STATEMENT SPREADSHEETS"}]
["STATEMENT OF ACTIVITIES"]
[{"$f":"\"FOR THE \"&Contents!$A$3","v":"FOR THE FISCAL YEAR ENDED JUNE 30, 2024"}]
[]
["College/University name:"]
[{"$f":"Assertions!A7","v":0}]
[null,null,null,null,"Component Units (Foundation, Trust, or Enterprise Campus Authority)"]
[null,null,null,"Primary","# 1","# 2",null,"Reserved for ACFR"]
[null,null,null,"Institution",null,null,"Eliminations","level adjustments","Total"]
[]
[null,"Expenses:"]
[null,null,"Operating expenses",null,null,null,null,null,{"$f":"SUM(D13:H13)","v":0}]
[null,null,"Nonoperating interest expense",null,null,null,null,null,0]
[null,null,"Loss on disposal of capital assets",null,null,null,null,null,0]
[null,null,"Other nonoperating expenses",null,null,null,null,null,0]
[null,null,"Transfers out to other state agencies",null,null,null,null,null,0]
[5500003000,null,"     Total expenses",{"$f":"SUM(D13:D17)","v":0},{"$f":"SUM(E13:E17)","v":0},{"$f":"SUM(F13:F17)","v":0},{"$f":"SUM(G13:G17)","v":0},{"$f":"SUM(H13:H17)","v":0},0]
[]
[null,"Charges for Services, net:"]
[null,null,"Student Tuition and Fees",null,null,null,null,null,{"$f":"SUM(D21:H21)","v":0}]
[null,null,"Sales and Services of Auxiliary Enterprises",null,null,null,null,null,0]
[null,null,"Sales and Services of Educational Activities",null,null,null,null,null,0]
[null,null,"Sales and Services of Foundations",null,null,null,null,null,0]
[null,null,"Federal Operating Grants and Contracts",null,null,null,null,null,0]
[null,null,"State Operating Grants and Contracts",null,null,null,null,null,0]
[null,null,"Local/Private Operating Grants and Contracts",null,null,null,null,null,0]
[null,null,"Rental and lease income",null,null,null,null,null,0]
[null,null,"Other charges for services",null,null,null,null,null,0]
[4500000195,null,"     Total charges for services",{"$f":"SUM(D21:D29)","v":0},{"$f":"SUM(E21:E29)","v":0},{"$f":"SUM(F21:F29)","v":0},{"$f":"SUM(G21:G29)","v":0},{"$f":"SUM(H21:H29)","v":0},0]
[]
[null,"Operating Grants and Contributions, net:"]
[null,null,"Investment Earnings - Operating Revenue",null,null,null,null,null,{"$f":"SUM(D33:H33)","v":0}]
[null,null,"Other Operating Revenues",null,null,null,null,null,0]
[null,null,"Federal and Local Government Appropriations",null,null,null,null,null,0]
[null,null,"Net Investment Income - Nonoperating",null,null,null,null,null,0]
[null,null,"Contributions (Non-Capital Gifts)",null,null,null,null,null,0]
[null,null,"Federal Grants and Contracts - Nonoperating",null,null,null,null,null,0]
[null,null,"State Grants and Contracts - Nonoperating",null,null,null,null,null,0]
[null,null,"Local/Private Grants and Contracts - Nonoperating",null,null,null,null,null,0]
[null,null,"Other Nonoperating Revenues",null,null,null,null,null,0]
[null,null,"Transfers in from other state agencies (excluding capital)",null,null,null,null,null,0]
[4500000295,null,"     Total operating grants and contributions",{"$f":"SUM(D33:D42)","v":0},{"$f":"SUM(E33:E42)","v":0},{"$f":"SUM(F33:F42)","v":0},{"$f":"SUM(G33:G42)","v":0},{"$f":"SUM(H33:H42)","v":0},0]
[]
[null,"Capital Grants and Contributions, net:"]
[null,null,"State Capital Appropriations",null,null,null,null,null,{"$f":"SUM(D46:H46)","v":0}]
[null,null,"State Bond Proceeds",null,null,null,null,null,0]
[null,null,"State Capital Gifts, Grants, and Contracts",null,null,null,null,null,0]
[null,null,"Federal Capital Gifts, Grants, Contracts, and Appropriations",null,null,null,null,null,0]
[null,null,"Local/Private Capital Gifts, Grants, Contracts, and Appropriations",null,null,null,null,null,0]
[null,null,"Gain on Sale of Capital Assets",null,null,null,null,null,0]
[null,null,"Transfers in from other state agencies (capital)",null,null,null,null,null,0]
[4500000395,null,"     Total capital grants and contributions",{"$f":"SUM(D46:D52)","v":0},{"$f":"SUM(E46:E52)","v":0},{"$f":"SUM(F46:F52)","v":0},{"$f":"SUM(G46:G52)","v":0},{"$f":"SUM(H46:H52)","v":0},0]
[]
[null,"Net Revenue (Expenses)",null,{"$f":"-D18+D30+D43+D53","v":0},0,0,0,0,0]
[]
[4507760776,null,"Additions to Permanent Endowments",null,null,null,null,null,{"$f":"SUM(D57:H57)","v":0}]
[4509910991,null,"State Appropriations (Non-capital)",null,null,null,null,null,{"$f":"SUM(D58:H58)","v":0}]
[null,null,"Extraordinary Items ",null,null,null,null,null,{"$f":"SUM(D59:H59)","v":0}]
[null,null,"Special Items",null,null,null,null,null,{"$f":"SUM(D60:H60)","v":0}]
[]
[null,null,"Change in Net Position",{"$f":"SUM(D55:D61)","v":0},{"$f":"SUM(E55:E61)","v":0},0,0,0,0]
[]
[3000010000,null,"Prior Year Ending Net Position",null,null,null,null,null,{"$f":"SUM(D64:H64)","v":0}]
[7000001000,null,"Prior Period Adjustments",null,null,null,null,null,{"$f":"SUM(D65:H65)","v":0}]
[]
[null,null,"Net Position, Beginning of Year (restated)",{"$f":"SUM(D64:D65)","v":0},{"$f":"SUM(E64:E65)","v":0},{"$f":"SUM(F64:F65)","v":0},{"$f":"SUM(G64:G65)","v":0},{"$f":"SUM(H64:H65)","v":0},{"$f":"SUM(D67:H67)","v":0}]
[]
[null,null,"Net Position, End of Year",{"$f":"D62+D67","v":0},0,0,0,0,0]
[]
[]
["Notes applicable to Colleges/Universities reporting Component Units on this Statement of Activities:"]
[]
["(1)","Any receipts or payments from entities within your reporting entity for purposes of the State ACFR must be eliminated."]
[null,"Entities included within your reporting entity for purposes of the State ACFR would be all blended component units, material GASB discrete component units, "]
[null,"and FASB foundations with total assets or revenues equal to at least 15% of the college's assets or revenues.  Refer to the \"College DCUs in ACFR\" tab"]
[null,"for the entities included within each university/college discrete component unit column in the State's ACFR."]
[]
[null,"Receipts or payments between these entities included in the State's ACFR must be eliminated in the \"Eliminations\" column."]
[]
[null,"For example, if a Foundation received rental income from the University, the rental income of the Foundation and the rent expense of the University must be"]
[null,"eliminated in the \"Eliminations\" column.  This allows for both the Primary Institution column and the Foundation column to tie back to the stand-alone"]
[null,"financial statements and allows for the necessary elimination at the ACFR level.  The Eliminations column should net to zero."]
[]
[null,"Receipts or payments between entities included within your reporting entity in your stand-alone financial statements but not included in the State's reporting"]
[null,"entity should be treated as external transactions and not eliminated."]
[]
[]
["Notes applicable only to Foundations that follow FASB accounting guidance:"]
["(1)","If the Foundation's separately issued Statement of Activities includes more than one column, enter the amounts from the \"Total\" column."]
[null,"Also, if separate sections are presented for \"Changes in unrestricted net assets\", \"Changes in temporarily restricted net assets\", and"]
[null,"\"Changes in permanently restricted net assets\", the amounts from each section should be added together."]
[]
["(2)","\"Gifts, donations, or contributions\" reported on the Foundation's separately issued Statement of Activities must be segregated into \"Noncapital gifts\", "]
[null,"\"Capital gifts\", and \"Additions to permanent endowments\" and entered on the appropriate row of the above template."]
[]
["(3)","Membership revenue that is considered an exchange transaction should be included with \"Sales and services\" in the \"Charges for Services\" category above.  "]
[null,"Conversely, membership revenue that is a nonexchange transaction should be considered \"Gifts, donations, and contributions\" and segregated as instructed in (2)."]
[]
["(4)","Include in \"Net investment income\" on the above template all of the following reported on your separately issued Statement of Activities:"]
[null,null,"Investment income"]
[null,null,"Net realized/unrealized gains (losses)"]
[null,null,"Change in value of split interest agreements/charitable trusts/actuarial liability of annuities payable/cash surrender value"]
[null,null,"Gain on sale of land held for investment"]
[null,null,"Equity gains"]
[]
["(5)","Include in \"Operating expenses\" on the above template the total of \"Program Services\", \"Management and General\", and \"Fundraising\" expenses  "]
[null,"on the Foundation's separately issued Statement of Activities."]

{"sheet":"Summary","index":7,"n_rows":2677,"n_cols":7,"rows_kept":2677,"cut":false,"hidden":true,"merged":[]}
["Worksheet","Agnecy Code","Agency Name","Year","QUESTION","Unit","Answers"]
["A-Position",{"$f":"IF(LEFT(Assertions!#REF!,3)=\"\",\"\",LEFT(Assertions!#REF!,3))","v":{"$error":"#REF!"}},{"$f":"IF(AgencyCode=\"\",\"\",VLOOKUP(AgencyCode,Assertions!A46:B71,2,FALSE))","v":{"$error":"#REF!"}},{"$f":"IF(AgencyCode=\"\",\"\",RIGHT(Assertions!A4,4))","v":{"$error":"#REF!"}},"1100000000:Current Assets::Cash & Cash Equivalents","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1200010000:Current Assets::Investments - Short-term","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 1",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 2",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"::Total Liabilities","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 3",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 4",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1390030000:Current Assets::Due from primary government","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},":Current Liabilities::Due to state agencies (primary government)","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 5",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1804001540:Capital Assets::Vehicles","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 6",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2400130000:Current Liabilities::Other Current Liabilities","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 7",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1332000000:Current Assets::Due From Grantors (Other)","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2400500000:Current Liabilities::Due to component units","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},":From reconciliation:","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 8",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 9",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300210000:Current Assets::Accrued Interest Receivable on Investments","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400600000:Current Liabilities::Due to other state agencies","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2300900000:Current Liabilities::Certificates of Participation - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","DCU 10",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1100000000:Current Assets::Cash & Cash Equivalents","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1200010000:Current Assets::Investments - Short-term","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300150000:Current Assets::Student Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300151000:Current Assets::Allowance for Uncollectible Student Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300160000:Current Assets::Patient Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300161000:Current Assets::Allowance for Uncollectible Patient Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300230000:Current Assets::Allowance for Contractual Adjustments","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300030000:Current Assets::Accounts Receivable (Miscellaneous)","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300011000:Current Assets::Allowance for Uncollectible Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300040000:Current Assets::Contributions Receivable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1300041000:Current Assets::Allowance for Uncollectible Contributions Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1310000000:Current Assets::Loans and Notes Receivable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1311000000:Current Assets::Allowance for Uncollectible Loans and Notes Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1320000000:Current Assets::Student Loan Receivable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1321000000:Current Assets::Allowance for Uncollectible Student Loan Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"1300210000:Current Assets::Accrued Interest Receivable on Investments","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1331000000:Current Assets::Due From Federal Government","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1332000000:Current Assets::Due From Grantors (Other)","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390040000:Current Assets::Due from other state agencies","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390030000:Current Assets::Due from primary government","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390020000:Current Assets::Due from component units","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from other funds within these stand-alone financial stmts.","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from state agencies (primary government)","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Due from State of SC component units","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1400030000:Current Assets::Inventories","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600110000:Current Assets::Prepaid Items - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500010000:Current Assets::Cash & Cash Equivalents ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500020000:Current Assets::Investments ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500040000:Current Assets::Student Loans Receivable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500041000:Current Assets::Allowance for Uncollectible Student Loan Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1500990000:Current Assets::Other ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1600010000:Current Assets::Other Assets - Current ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Assets::Total Current Assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1204010000:Noncurrent Assets::Investments - Long-term","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340150000:Noncurrent Assets::Student Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340151000:Noncurrent Assets::Allowance for Uncollectible Student Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340160000:Noncurrent Assets::Patient Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340161000:Noncurrent Assets::Allowance for Uncollectible Patient Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340010000:Noncurrent Assets::Accounts Receivable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340011000:Noncurrent Assets::Allowance for Uncollectible Accounts Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340040000:Noncurrent Assets::Contributions Receivable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1340041000:Noncurrent Assets::Allowance for Uncollectible Contributions Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1350000000:Noncurrent Assets::Loans and Notes Receivable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1351000000:Noncurrent Assets::Allowance for Uncollectible Loans and Notes Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1360000000:Noncurrent Assets::Student Loans Receivable (excludes Perkins)","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1361000000:Noncurrent Assets::Allowance for Uncollectible Student Loan Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1390010000:Noncurrent Assets::Advances to Other Funds in These Financial Statements","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Assets::Advances to other funds within these stand-alone financial stmts.","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506010000:Restricted assets - Noncurrent::Cash & Cash Equivalents ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506020000:Restricted assets - Noncurrent::Investments ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506060000:Restricted assets - Noncurrent::Receivable from Endowments","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506040000:Restricted assets - Noncurrent::Student Loans Receivable (includes Perkins) ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506041000:Restricted assets - Noncurrent::Allowance for Uncollectible Student Loans Receivable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1506990000:Restricted assets - Noncurrent::Other","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1620090000:Restricted assets - Noncurrent::Unamortized Debt Expense","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606110000:Restricted assets - Noncurrent::Prepaid Items - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001500:Capital Assets::Land and Non-Depreciable Land Improvements","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001505:Capital Assets::Construction in Progress","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001510:Capital Assets::Non-depr. Works of Art & Historical Treasures","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001525:Capital Assets::Depreciable Land Improvements","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001530:Capital Assets::Buildings & Improvements","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001540:Capital Assets::Vehicles","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001545:Capital Assets::Machinery, Equipment & Other","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001550:Capital Assets::Depr. Works of Art, Historical Treasures","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001555:Capital Assets::Intangible Assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001565:Capital Assets::Accum. Depr. - Land Improvements","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001570:Capital Assets::Accum. Depr. - Buildings & Improvements","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001580:Capital Assets::Accum. Depr. - Vehicles","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001585:Capital Assets::Accum. Depr. - Machinery & Equipment","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001590:Capital Assets::Accum. Depr. - Works of Art & Historical Treasures","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1804001595:Capital Assets::Accum. Depr. - Intangible Assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"1606010000:Capital Assets::Other Assets - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Capital Assets::Total Noncurrent Assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"}," ::Total Assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Accumulated decrease in fair value of hedging derivatives","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total deferred outflows of resources","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010030000:Current Liabilities::Accounts Payable ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010060000:Current Liabilities::Accrued Liabilities - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010040000:Current Liabilities::Accrued Salaries & Related Payroll Expenses","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"2400600000:Current Liabilities::Due to other state agencies","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400400000:Current Liabilities::Due to primary government","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400500000:Current Liabilities::Due to component units","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to other funds within these stand-alone financial stmts.","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to state agencies (primary government)","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Due to State of SC component units","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010070000:Current Liabilities::Retainages Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010090000:Current Liabilities::Accrued Interest Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400100000:Current Liabilities::Judgments and Contingencies - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400110000:Current Liabilities::Arbitrage Rebates Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400030000:Current Liabilities::Deferred Revenues - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400060000:Current Liabilities::Students' Deposits","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2200100000:Current Liabilities::Liabilities Payable from Restricted Assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400040000:Current Liabilities::Amounts Held in Custody for Others","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Interfund Payable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Current Liabilities::Energy Office - Interfund Note payable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300300000:Current Liabilities::General Obligation Bonds Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300400000:Current Liabilities::Revenue Bonds Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300200000:Current Liabilities::Revenue Bonds Anticipation Notes Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300010000:Current Liabilities::General Obligation Bond Anticipation Notes Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300100000:Current Liabilities::Loans and Notes Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300600000:Current Liabilities::Capital Leases Payable - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2300900000:Current Liabilities::Certificates of Participation - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2010050000:Current Liabilities::Accrued Compensated Absences - Current","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2400130000:Current Liabilities::Other Current Liabilities","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Current Liabilities::Total Current Liabilities","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050020000:Noncurrent Liabilities::Accrued Liabilities - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050030000:Noncurrent Liabilities::Retainages Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050040000:Noncurrent Liabilities::Accrued Interest Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406020000:Noncurrent Liabilities::Judgments and Contingencies - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406040000:Noncurrent Liabilities::Perkins Loan Program - Federal Liability","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406030000:Noncurrent Liabilities::Arbitrage Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406010000:Noncurrent Liabilities::Deferred Revenues - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010000:Noncurrent Liabilities::Advances from Other Funds in These Financial Statements","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from other funds within these stand-alone financial stmts.","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from state agencies (primary government)","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Advances from B&C Board Energy Office (primary government)","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2090010001:Noncurrent Liabilities::Energy Office - Interfund Note payable","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306400000:Noncurrent Liabilities::General Obligation Bonds Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306500000:Noncurrent Liabilities::Revenue Bonds Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306300000:Noncurrent Liabilities::Revenue Bonds Anticipation Notes Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306100000:Noncurrent Liabilities::General Obligation Bond Anticipation Notes Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306200000:Noncurrent Liabilities::Loans and Notes Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2306700000:Noncurrent Liabilities::Capital Leases Payable - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2307000000:Noncurrent Liabilities::Certificates of Participation - Noncurrent","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2050010000:Noncurrent Liabilities::Accrued Compensated Absences - Long-term","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"2406080000:Noncurrent Liabilities::Other Noncurrent Liabilities ","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Noncurrent Liabilities::Total Noncurrent Liabilities","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Total Liabilities","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Accumulated increase in fair value of hedging derivatives","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":DEFERRED INFLOWS OF RESOURCES:Total deferred inflows of resources","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3005000000:NET POSITION:Net investment in capital assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004011000:NET POSITION:Education","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004002000:NET POSITION:Education","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004006000:NET POSITION:Debt Service","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3004005000:NET POSITION:Capital Projects","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:NET POSITION:Unrestricted","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":NET POSITION:Total Net Position","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Capital assets","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Summation of Debt outstanding","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Reduced by Debt not related to Capital Assets: List presentation above separately","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"::","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":From reconciliation:","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Total Net Position - End of Year on SORECNA = 0","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["A-Position",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Check figure: Cash & Cash Equivalents - Year End on SCF = 0","Total",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","Primary Institution",{"$f":"IF(SOA!D57=\"\",\"\",SOA!D57)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","Primary Institution",{"$f":"IF(SOA!D59=\"\",\"\",SOA!D59)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","Primary Institution",{"$f":"IF(SOA!D60=\"\",\"\",SOA!D60)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","Primary Institution",{"$f":"IF(SOA!D62=\"\",\"\",SOA!D62)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","Primary Institution",{"$f":"IF(SOA!D64=\"\",\"\",SOA!D64)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","Primary Institution",{"$f":"IF(SOA!D65=\"\",\"\",SOA!D65)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","Primary Institution",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","Primary Institution",{"$f":"IF(SOA!D67=\"\",\"\",SOA!D67)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","Primary Institution",{"$f":"IF(SOA!D69=\"\",\"\",SOA!D69)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},":Operating Revenues:::Total Operating Revenues","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 1",{"$f":"IF(SOA!E57=\"\",\"\",SOA!E57)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 1",{"$f":"IF(SOA!E59=\"\",\"\",SOA!E59)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 1",{"$f":"IF(SOA!E60=\"\",\"\",SOA!E60)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 1",{"$f":"IF(SOA!E62=\"\",\"\",SOA!E62)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 1",{"$f":"IF(SOA!E64=\"\",\"\",SOA!E64)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 1",{"$f":"IF(SOA!E65=\"\",\"\",SOA!E65)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 1",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 1",{"$f":"IF(SOA!E67=\"\",\"\",SOA!E67)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 1",{"$f":"IF(SOA!E69=\"\",\"\",SOA!E69)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 2",{"$f":"IF(SOA!F57=\"\",\"\",SOA!F57)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 2",{"$f":"IF(SOA!F59=\"\",\"\",SOA!F59)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 2",{"$f":"IF(SOA!F60=\"\",\"\",SOA!F60)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 2",{"$f":"IF(SOA!F62=\"\",\"\",SOA!F62)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 2",{"$f":"IF(SOA!F64=\"\",\"\",SOA!F64)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 2",{"$f":"IF(SOA!F65=\"\",\"\",SOA!F65)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 2",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 2",{"$f":"IF(SOA!F67=\"\",\"\",SOA!F67)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 2",{"$f":"IF(SOA!F69=\"\",\"\",SOA!F69)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 3",{"$f":"IF(SOA!G57=\"\",\"\",SOA!G57)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 3",{"$f":"IF(SOA!G59=\"\",\"\",SOA!G59)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 3",{"$f":"IF(SOA!G60=\"\",\"\",SOA!G60)","v":""}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 3",{"$f":"IF(SOA!G62=\"\",\"\",SOA!G62)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 3",{"$f":"IF(SOA!G64=\"\",\"\",SOA!G64)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 3",{"$f":"IF(SOA!G65=\"\",\"\",SOA!G65)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 3",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 3",{"$f":"IF(SOA!G67=\"\",\"\",SOA!G67)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 3",{"$f":"IF(SOA!G69=\"\",\"\",SOA!G69)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 4",{"$f":"IF(SOA!H57=\"\",\"\",SOA!H57)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 4",{"$f":"IF(SOA!H59=\"\",\"\",SOA!H59)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 4",{"$f":"IF(SOA!H60=\"\",\"\",SOA!H60)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 4",{"$f":"IF(SOA!H62=\"\",\"\",SOA!H62)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 4",{"$f":"IF(SOA!H64=\"\",\"\",SOA!H64)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 4",{"$f":"IF(SOA!H65=\"\",\"\",SOA!H65)","v":""}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 4",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 4",{"$f":"IF(SOA!H67=\"\",\"\",SOA!H67)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 4",{"$f":"IF(SOA!H69=\"\",\"\",SOA!H69)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 5",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 6",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"4507740390::Local/Private Capital Grants and Contracts :","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 7",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 8",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"4502000190:Operating Revenues::Charges for Services, net:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 9",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},":::Operating Income (Loss)","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::State Capital Appropriations:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","DCU 10",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502000190:Operating Revenues::Charges for Services, net:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501450190:Operating Revenues::Federal Operating Grants and Contracts:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600190:Operating Revenues::State Operating Grants and Contracts:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4502050290:Operating Revenues::Other Operating Revenues, net:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Revenues:::Total Operating Revenues","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520002000:Operating Expenses::General Operations and Administration:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520602000:Operating Expenses::Depreciation Expense:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520702000:Operating Expenses::Amortization Expense:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520452000:Operating Expenses::Scholarships and Fellowships:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520392000:Operating Expenses::Other Operating Expenses:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Operating Expenses:::Total Operating Expenses ","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Operating Income (Loss)","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507700390::Federal Capital Grants and Contracts:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},"4507720772::State Capital Appropriations:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Capital Improvement Bonds Proceeds:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Economic Development Bond Proceeds:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507720772::Research Infrastructure Bond Proceeds:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507740390::Local/Private Capital Grants and Contracts :","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507760776::Private Gifts for Endowment Purposes :","Total",{"$f":"IF(SOA!I57=\"\",\"\",SOA!I57)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507250725::Extraordinary Items :","Total",{"$f":"IF(SOA!I59=\"\",\"\",SOA!I59)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"4507450745::Special Items:","Total",{"$f":"IF(SOA!I60=\"\",\"\",SOA!I60)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010000::Transfers In from Other Funds in These Financial Statements:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010000::Transfers Out to Other Funds in These Financial Statements:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010001::Transfers to State General Fund:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6100010002::Transfers in from Other State Agencies:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"6200010002::Transfers out to Other State Agencies:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Change in Net Position:","Total",{"$f":"IF(SOA!I62=\"\",\"\",SOA!I62)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"3000010000:Change in Net Position:Prior Year Ending Net Position:","Total",{"$f":"IF(SOA!I64=\"\",\"\",SOA!I64)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"7000002000:Change in Net Position:Prior Period Adjustments:","Total",{"$f":"IF(SOA!I65=\"\",\"\",SOA!I65)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"XXXXXXXXXX:Change in Net Position:Other Differences:","Total",{"$f":"IF(SOA!#REF!=\"\",\"\",SOA!#REF!)","v":{"$error":"#REF!"}}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, Beginning of Year (restated):","Total",{"$f":"IF(SOA!I67=\"\",\"\",SOA!I67)","v":0}]
["B-Activities",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},"::Net Position, End of Year:","Total",{"$f":"IF(SOA!I69=\"\",\"\",SOA!I69)","v":0}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Primary Institution",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 1:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 2:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 3:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 4:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 5:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 6:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$f":"IF(AgencyCode=\"\",\"\",AgencyCode)","v":{"$error":"#REF!"}},{"$f":"IF(AgencyName=\"\",\"\",AgencyName)","v":{"$error":"#REF!"}},{"$f":"IF(Year=\"\",\"\",Year)","v":{"$error":"#REF!"}},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 7:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 8:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 9:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},{"$f":"\"Fund # 10:\"&#REF!","v":{"$error":"#REF!"}},{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]
["D-Interfund",{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},{"$f":"#REF!&\":\"&#REF!&\":\"&#REF!","v":{"$error":"#REF!"}},"Totals",{"$f":"IF(#REF!=\"\",\"\",#REF!)","v":{"$error":"#REF!"}}]

{"sheet":"Order","index":8,"n_rows":556,"n_cols":8,"rows_kept":556,"cut":false,"hidden":true,"merged":[]}
[]
["A Position"]
[]
[null,null,"ASSETS"]
[]
[null,null,"Current Assets:"]
[1,1100000000,"Current Assets:","Cash & Cash Equivalents"]
[2,1200010000,"Current Assets:","Investments - Short-term"]
[3,null,"Current Assets:","Receivables - Current (net):"]
[4,1300150000,"Current Assets:","Student Accounts Receivable"]
[5,1300151000,"Current Assets:","Allowance for Uncollectible Student Accounts Receivable"]
[6,1300160000,"Current Assets:","Patient Accounts Receivable"]
[7,1300161000,"Current Assets:","Allowance for Uncollectible Patient Accounts Receivable"]
[8,1300230000,"Current Assets:","Allowance for Contractual Adjustments"]
[9,1300030000,"Current Assets:","Accounts Receivable (Miscellaneous)"]
[10,1300011000,"Current Assets:","Allowance for Uncollectible Accounts Receivable"]
[11,1300040000,"Current Assets:","Contributions Receivable "]
[12,1300041000,"Current Assets:","Allowance for Uncollectible Contributions Receivable"]
[13,1310000000,"Current Assets:","Loans and Notes Receivable "]
[14,1311000000,"Current Assets:","Allowance for Uncollectible Loans and Notes Receivable"]
[15,1320000000,"Current Assets:","Student Loan Receivable "]
[16,1321000000,"Current Assets:","Allowance for Uncollectible Student Loan Receivable"]
[17,1300210000,"Current Assets:","Accrued Interest Receivable on Investments"]
[18,1331000000,"Current Assets:","Due From Federal Government"]
[19,1332000000,"Current Assets:","Due From Grantors (Other)"]
[20,1390040000,"Current Assets:","Due from other state agencies"]
[21,1390030000,"Current Assets:","Due from primary government"]
[22,1390020000,"Current Assets:","Due from component units"]
[23,null,"Current Assets:","Due from other funds within these stand-alone financial stmts."]
[24,null,"Current Assets:","Due from state agencies (primary government)"]
[25,null,"Current Assets:","Due from State of SC component units"]
[26,1400030000,"Current Assets:","Inventories"]
[27,1600110000,"Current Assets:","Prepaid Items - Current"]
[28," ","Current Assets:","Restricted assets - Current:"]
[29,1500010000,"Current Assets:","Cash & Cash Equivalents "]
[30,1500020000,"Current Assets:","Investments "]
[31,1500040000,"Current Assets:","Student Loans Receivable "]
[32,1500041000,"Current Assets:","Allowance for Uncollectible Student Loan Receivable"]
[33,1500990000,"Current Assets:","Other "]
[34,1600010000,"Current Assets:","Other Assets - Current "]
[35,null,"Current Assets:","Total Current Assets"]
[36,null,"Noncurrent Assets:"]
[37,1204010000,"Noncurrent Assets:","Investments - Long-term"]
[38,null,"Noncurrent Assets:","Receivables - Noncurrent (net):"]
[39,1340150000,"Noncurrent Assets:","Student Accounts Receivable"]
[40,1340151000,"Noncurrent Assets:","Allowance for Uncollectible Student Accounts Receivable"]
[41,1340160000,"Noncurrent Assets:","Patient Accounts Receivable"]
[42,1340161000,"Noncurrent Assets:","Allowance for Uncollectible Patient Accounts Receivable"]
[43,1340010000,"Noncurrent Assets:","Accounts Receivable "]
[44,1340011000,"Noncurrent Assets:","Allowance for Uncollectible Accounts Receivable"]
[45,1340040000,"Noncurrent Assets:","Contributions Receivable "]
[46,1340041000,"Noncurrent Assets:","Allowance for Uncollectible Contributions Receivable"]
[47,1350000000,"Noncurrent Assets:","Loans and Notes Receivable "]
[48,1351000000,"Noncurrent Assets:","Allowance for Uncollectible Loans and Notes Receivable"]
[49,1360000000,"Noncurrent Assets:","Student Loans Receivable (excludes Perkins)"]
[50,1361000000,"Noncurrent Assets:","Allowance for Uncollectible Student Loan Receivable"]
[51,1390010000,"Noncurrent Assets:","Advances to Other Funds in These Financial Statements"]
[52,null,"Noncurrent Assets:","Advances to other funds within these stand-alone financial stmts."]
[53]
[54,null,"Restricted assets - Noncurrent:"]
[55,1506010000,"Restricted assets - Noncurrent:","Cash & Cash Equivalents "]
[56,"1506020000","Restricted assets - Noncurrent:","Investments "]
[57,"1506060000","Restricted assets - Noncurrent:","Receivable from Endowments"]
[58,"1506040000","Restricted assets - Noncurrent:","Student Loans Receivable (includes Perkins) "]
[59,"1506041000","Restricted assets - Noncurrent:","Allowance for Uncollectible Student Loans Receivable"]
[60,1506990000,"Restricted assets - Noncurrent:","Other"]
[61,1620090000,"Restricted assets - Noncurrent:","Unamortized Debt Expense"]
[62,1606110000,"Restricted assets - Noncurrent:","Prepaid Items - Noncurrent"]
[63," ","Capital Assets:"]
[64,1804001500,"Capital Assets:","Land and Non-Depreciable Land Improvements"]
[65,1804001505,"Capital Assets:","Construction in Progress"]
[66,1804001510,"Capital Assets:","Non-depr. Works of Art & Historical Treasures"]
[67,1804001525,"Capital Assets:","Depreciable Land Improvements"]
[68,1804001530,"Capital Assets:","Buildings & Improvements"]
[69,1804001540,"Capital Assets:","Vehicles"]
[70,1804001545,"Capital Assets:","Machinery, Equipment & Other"]
[71,1804001550,"Capital Assets:","Depr. Works of Art, Historical Treasures"]
[72,1804001555,"Capital Assets:","Intangible Assets"]
[73,1804001565,"Capital Assets:","Accum. Depr. - Land Improvements"]
[74,1804001570,"Capital Assets:","Accum. Depr. - Buildings & Improvements"]
[75,1804001580,"Capital Assets:","Accum. Depr. - Vehicles"]
[76,1804001585,"Capital Assets:","Accum. Depr. - Machinery & Equipment"]
[77,1804001590,"Capital Assets:","Accum. Depr. - Works of Art & Historical Treasures"]
[78,1804001595,"Capital Assets:","Accum. Depr. - Intangible Assets"]
[79,1606010000,"Capital Assets:","Other Assets - Noncurrent"]
[80,null,"Capital Assets:","Total Noncurrent Assets"]
[81]
[82," ",null,"Total Assets"]
[83]
[84,null,"DEFERRED OUTFLOWS OF RESOURCES"]
[85,null,null,"Accumulated decrease in fair value of hedging derivatives"]
[86,null,null,"Total deferred outflows of resources"]
[87]
[88,null,"LIABILITIES"]
[89]
[90,null,"Current Liabilities:"]
[91,2010030000,"Current Liabilities:","Accounts Payable "]
[92,2010060000,"Current Liabilities:","Accrued Liabilities - Current"]
[93,2010040000,"Current Liabilities:","Accrued Salaries & Related Payroll Expenses"]
[94,2400600000,"Current Liabilities:","Due to other state agencies"]
[95,2400400000,"Current Liabilities:","Due to primary government"]
[96,2400500000,"Current Liabilities:","Due to component units"]
[97,null,"Current Liabilities:","Due to other funds within these stand-alone financial stmts."]
[98,null,"Current Liabilities:","Due to state agencies (primary government)"]
[99,null,"Current Liabilities:","Due to State of SC component units"]
[100,2010070000,"Current Liabilities:","Retainages Payable - Current"]
[101,2010090000,"Current Liabilities:","Accrued Interest Payable - Current"]
[102,2400100000,"Current Liabilities:","Judgments and Contingencies - Current"]
[103,2400110000,"Current Liabilities:","Arbitrage Rebates Payable - Current"]
[104,2400030000,"Current Liabilities:","Deferred Revenues - Current"]
[105,2400060000,"Current Liabilities:","Students' Deposits"]
[106,2200100000,"Current Liabilities:","Liabilities Payable from Restricted Assets"]
[107,2400040000,"Current Liabilities:","Amounts Held in Custody for Others"]
[108,2400130000,"Current Liabilities:","Interfund Payable"]
[109,2090010001,"Current Liabilities:","Energy Office - Interfund Note payable"]
[110,2300300000,"Current Liabilities:","General Obligation Bonds Payable - Current"]
[111,2300400000,"Current Liabilities:","Revenue Bonds Payable - Current"]
[112,2300200000,"Current Liabilities:","Revenue Bonds Anticipation Notes Payable - Current"]
[113,2300010000,"Current Liabilities:","General Obligation Bond Anticipation Notes Payable - Current"]
[114,2300100000,"Current Liabilities:","Loans and Notes Payable - Current"]
[115,2300600000,"Current Liabilities:","Capital Leases Payable - Current"]
[116,2300900000,"Current Liabilities:","Certificates of Participation - Current"]
[117,2010050000,"Current Liabilities:","Accrued Compensated Absences - Current"]
[118,2400130000,"Current Liabilities:","Other Current Liabilities"]
[119,null,"Current Liabilities:","Total Current Liabilities"]
[120,null,"Noncurrent Liabilities:"]
[121,2050020000,"Noncurrent Liabilities:","Accrued Liabilities - Noncurrent"]
[122,2050030000,"Noncurrent Liabilities:","Retainages Payable - Noncurrent"]
[123,2050040000,"Noncurrent Liabilities:","Accrued Interest Payable - Noncurrent"]
[124,2406020000,"Noncurrent Liabilities:","Judgments and Contingencies - Noncurrent"]
[125,2406040000,"Noncurrent Liabilities:","Perkins Loan Program - Federal Liability"]
[126,2406030000,"Noncurrent Liabilities:","Arbitrage Payable - Noncurrent"]
[127,2406010000,"Noncurrent Liabilities:","Deferred Revenues - Noncurrent"]
[128,2090010000,"Noncurrent Liabilities:","Advances from Other Funds in These Financial Statements"]
[129,null,"Noncurrent Liabilities:","Advances from other funds within these stand-alone financial stmts."]
[130,null,"Noncurrent Liabilities:","Advances from state agencies (primary government)"]
[131,null,"Noncurrent Liabilities:","Advances from B&C Board Energy Office (primary government)"]
[132,2090010001,"Noncurrent Liabilities:","Energy Office - Interfund Note payable"]
[133,2306400000,"Noncurrent Liabilities:","General Obligation Bonds Payable - Noncurrent"]
[134,2306500000,"Noncurrent Liabilities:","Revenue Bonds Payable - Noncurrent"]
[135,2306300000,"Noncurrent Liabilities:","Revenue Bonds Anticipation Notes Payable - Noncurrent"]
[136,2306100000,"Noncurrent Liabilities:","General Obligation Bond Anticipation Notes Payable - Noncurrent"]
[137,2306200000,"Noncurrent Liabilities:","Loans and Notes Payable - Noncurrent"]
[138,2306700000,"Noncurrent Liabilities:","Capital Leases Payable - Noncurrent"]
[139,2307000000,"Noncurrent Liabilities:","Certificates of Participation - Noncurrent"]
[140,2050010000,"Noncurrent Liabilities:","Accrued Compensated Absences - Long-term"]
[141,2406080000,"Noncurrent Liabilities:","Other Noncurrent Liabilities "]
[142,null,"Noncurrent Liabilities:","Total Noncurrent Liabilities"]
[143]
[144,null,null,"Total Liabilities"]
[145]
[146,null,"DEFERRED INFLOWS OF RESOURCES"]
[147,null,"DEFERRED INFLOWS OF RESOURCES","Accumulated increase in fair value of hedging derivatives"]
[148,null,"DEFERRED INFLOWS OF RESOURCES","Total deferred inflows of resources"]
[149]
[150,null,"NET POSITION"]
[151,null,"NET POSITION"]
[152,3005000000,"NET POSITION","Net investment in capital assets"]
[153,null,"NET POSITION","Restricted:"]
[154," ","NET POSITION","Nonexpendable For:"]
[155,3004011000,"NET POSITION","Education"]
[156," ","NET POSITION","Expendable For:"]
[157,3004002000,"NET POSITION","Education"]
[158,3004006000,"NET POSITION","Debt Service"]
[159,3004005000,"NET POSITION","Capital Projects"]
[160,3000010000,"NET POSITION","Unrestricted"]
[161,null,"NET POSITION"]
[162,null,"NET POSITION","Total Net Position"]
[163]
[164]
[165]
[166,"Reconciliation of Invested in Capital Assets, net of Related Debt"]
[167,null,null,"Summation of Capital assets"]
[168,null,null,"Summation of Debt outstanding"]
[169,null,null,"Reduced by Debt not related to Capital Assets: List presentation above separately"]
[170]
[171]
[172]
[173]
[174]
[175]
[176,null,"From reconciliation"]
[177,null,null,"Check figure"]
[178]
[179]
[180]
[181,null,null,"Check figure: Assets + Deferred Outflows - Liabilities - Deferred Inflows= Net Position"]
[182,null,null,"Check figure: Total Net Position - End of Year on SORECNA = 0"]
[183,null,null,"Check figure: Cash & Cash Equivalents - Year End on SCF = 0"]
[]
[]
[]
[]
["B Activities"]
[]
[null,null,"Operating Revenues:"]
[1,"4502000190","Operating Revenues:","Charges for Services, net",null,null,null,"4502000190:Operating Revenues::Charges for Services, net:"]
[2,"4505000290","Operating Revenues:","Investment Earnings - Operating Revenue",null,null,null,"4505000290:Operating Revenues::Investment Earnings - Operating Revenue:"]
[3,"4505000190","Operating Revenues:","Other Interest Income - Operating Revenue",null,null,null,"4505000190:Operating Revenues::Other Interest Income - Operating Revenue:"]
[4,"4502310190","Operating Revenues:","Operating Revenues Pledged for Revenue Bonds, net",null,null,null,"4502310190:Operating Revenues::Operating Revenues Pledged for Revenue Bonds, net:"]
[5,"4501450190","Operating Revenues:","Federal Operating Grants and Contracts",null,null,null,"4501450190:Operating Revenues::Federal Operating Grants and Contracts:"]
[6,"4501600190","Operating Revenues:","State Operating Grants and Contracts",null,null,null,"4501600190:Operating Revenues::State Operating Grants and Contracts:"]
[7,"4501700190","Operating Revenues:","Local/Private Operating Grants and Contracts",null,null,null,"4501700190:Operating Revenues::Local/Private Operating Grants and Contracts:"]
[8,"4502050290","Operating Revenues:","Other Operating Revenues, net",null,null,null,"4502050290:Operating Revenues::Other Operating Revenues, net:"]
[9,null,"Operating Revenues:",null,null,null,null,":Operating Revenues:::"]
[10,null,"Operating Revenues:",null,"Total Operating Revenues",null,null,":Operating Revenues:::Total Operating Revenues"]
[11,null,"Operating Revenues:",null,null,null,null,":Operating Revenues:::"]
[12,null,"Operating Expenses:",null,null,null,null,":Operating Expenses:::"]
[13,"5520002000","Operating Expenses:","General Operations and Administration",null,null,null,"5520002000:Operating Expenses::General Operations and Administration:"]
[14,"5520602000","Operating Expenses:","Depreciation Expense",null,null,null,"5520602000:Operating Expenses::Depreciation Expense:"]
[15,"5520702000","Operating Expenses:","Amortization Expense",null,null,null,"5520702000:Operating Expenses::Amortization Expense:"]
[16,"5520452000","Operating Expenses:","Scholarships and Fellowships",null,null,null,"5520452000:Operating Expenses::Scholarships and Fellowships:"]
[17,"5520392000","Operating Expenses:","Other Operating Expenses",null,null,null,"5520392000:Operating Expenses::Other Operating Expenses:"]
[18,null,"Operating Expenses:",null,null,null,null,":Operating Expenses:::"]
[19,null,"Operating Expenses:",null,"Total Operating Expenses ",null,null,":Operating Expenses:::Total Operating Expenses "]
[20,null,null,null,null,null,null,":::"]
[21,null,null,null,"Operating Income (Loss)",null,null,":::Operating Income (Loss)"]
[22,null,null,null,null,null,null,":::"]
[23,null,"Nonoperating Revenues (Expenses):",null,null,null,null,":Nonoperating Revenues (Expenses):::"]
[24,"4509910991","Nonoperating Revenues (Expenses):","State Appropriations",null,null,null,"4509910991:Nonoperating Revenues (Expenses)::State Appropriations:"]
[25,"4505600290","Nonoperating Revenues (Expenses):","Federal and Local Government Appropriations",null,null,null,"4505600290:Nonoperating Revenues (Expenses)::Federal and Local Government Appropriations:"]
[26,"4505490290","Nonoperating Revenues (Expenses):","Net Investment Income",null,null,null,"4505490290:Nonoperating Revenues (Expenses)::Net Investment Income:"]
[27,"4504000290","Nonoperating Revenues (Expenses):","Contributions (Excluding Capital)",null,null,null,"4504000290:Nonoperating Revenues (Expenses)::Contributions (Excluding Capital):"]
[28,"4501500290","Nonoperating Revenues (Expenses):","Federal Grants and Contracts",null,null,null,"4501500290:Nonoperating Revenues (Expenses)::Federal Grants and Contracts:"]
[29,"4501600290","Nonoperating Revenues (Expenses):","State Grants and Contracts",null,null,null,"4501600290:Nonoperating Revenues (Expenses)::State Grants and Contracts:"]
[30,"4501750290","Nonoperating Revenues (Expenses):","Local/Private Grants and Contracts",null,null,null,"4501750290:Nonoperating Revenues (Expenses)::Local/Private Grants and Contracts:"]
[31,"450720XXXX","Nonoperating Revenues (Expenses):","Gain (Loss) on Sale of Capital Assets",null,null,null,"450720XXXX:Nonoperating Revenues (Expenses)::Gain (Loss) on Sale of Capital Assets:"]
[32,"4505990290","Nonoperating Revenues (Expenses):","Other Nonoperating Revenues, net",null,null,null,"4505990290:Nonoperating Revenues (Expenses)::Other Nonoperating Revenues, net:"]
[33,"5520752000","Nonoperating Revenues (Expenses):","Interest Expense",null,null,null,"5520752000:Nonoperating Revenues (Expenses)::Interest Expense:"]
[34,"5520802000","Nonoperating Revenues (Expenses):","Other Nonoperating Expenses, net",null,null,null,"5520802000:Nonoperating Revenues (Expenses)::Other Nonoperating Expenses, net:"]
[35,null,"Nonoperating Revenues (Expenses):",null,null,null,null,":Nonoperating Revenues (Expenses):::"]
[36,null,"Nonoperating Revenues (Expenses):",null,"Net Nonoperating Revenues (Expenses)",null,null,":Nonoperating Revenues (Expenses):::Net Nonoperating Revenues (Expenses)"]
[37,null,null,null,null,null,null,":::"]
[38,null,null,null,"Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers",null,null,":::Income Before Other Revenues, Expenses, Special and Extraordinary Items, and Transfers"]
[39,null,null,null,null,null,null,":::"]
[40,"4507700390",null,"Federal Capital Grants and Contracts",null,null,null,"4507700390::Federal Capital Grants and Contracts:"]
[41,"4507720772",null,"State Capital Appropriations",null,null,null,"4507720772::State Capital Appropriations:"]
[42,"4507720772",null,"Capital Improvement Bonds Proceeds",null,null,null,"4507720772::Capital Improvement Bonds Proceeds:"]
[43,"4507720772",null,"Economic Development Bond Proceeds",null,null,null,"4507720772::Economic Development Bond Proceeds:"]
[44,"4507720772",null,"Research Infrastructure Bond Proceeds",null,null,null,"4507720772::Research Infrastructure Bond Proceeds:"]
[45,"4507740390",null,"Local/Private Capital Grants and Contracts ",null,null,null,"4507740390::Local/Private Capital Grants and Contracts :"]
[46,null,null,null,"(Including Unrestricted Capital Contributions)",null,null,":::(Including Unrestricted Capital Contributions)"]
[47,"4507760776",null,"Private Gifts for Endowment Purposes ",null,null,null,"4507760776::Private Gifts for Endowment Purposes :"]
[48,null,null,null,"(Temporary and Permanent Endowments)",null,null,":::(Temporary and Permanent Endowments)"]
[49,"4507250725",null,"Extraordinary Items ",null,null,null,"4507250725::Extraordinary Items :"]
[50,"4507450745",null,"Special Items",null,null,null,"4507450745::Special Items:"]
[51,6100010000,null,"Transfers In from Other Funds in These Financial Statements",null,null,null,"6100010000::Transfers In from Other Funds in These Financial Statements:"]
[52,6200010000,null,"Transfers Out to Other Funds in These Financial Statements",null,null,null,"6200010000::Transfers Out to Other Funds in These Financial Statements:"]
[53,"6200010001",null,"Transfers to State General Fund",null,null,null,"6200010001::Transfers to State General Fund:"]
[54,"6100010002",null,"Transfers in from Other State Agencies",null,null,null,"6100010002::Transfers in from Other State Agencies:"]
[55,"6200010002",null,"Transfers out to Other State Agencies",null,null,null,"6200010002::Transfers out to Other State Agencies:"]
[56,null,null,null,null,null,null,":::"]
[57,null,null,"Change in Net Position",null,null,null,"::Change in Net Position:"]
[58,null,null,"Change in Net Position",null,null,null,"::Change in Net Position:"]
[59,3000010000,"Change in Net Position","Prior Year Ending Net Position",null,null,null,"3000010000:Change in Net Position:Prior Year Ending Net Position:"]
[60,"7000002000","Change in Net Position","Prior Period Adjustments",null,null,null,"7000002000:Change in Net Position:Prior Period Adjustments:"]
[61,"XXXXXXXXXX","Change in Net Position","Other Differences",null,null,null,"XXXXXXXXXX:Change in Net Position:Other Differences:"]
[62,null,null,null,null,null,null,":::"]
[63,null,null,"Net Position, Beginning of Year (restated)",null,null,null,"::Net Position, Beginning of Year (restated):"]
[64,null,null,null,null,null,null,":::"]
[65,null,null,"Net Position, End of Year",null,null,null,"::Net Position, End of Year:"]
[]
[]
[]
[]
[]
["D-Interfund"]
[]
[1,"Due to Other Funds **:Primary Institution:","Primary Institution"]
[2,"Due to Other Funds **:# 1:","Primary Institution"]
[3,"Due to Other Funds **:# 2:","Primary Institution"]
[4,"Due to Other Funds **:# 3:","Primary Institution"]
[5,"Due to Other Funds **:# 4:","Primary Institution"]
[6,"Due to Other Funds **:# 5:","Primary Institution"]
[7,"Due to Other Funds **:# 6:","Primary Institution"]
[8,"Due to Other Funds **:# 7:","Primary Institution"]
[9,"Due to Other Funds **:# 8:","Primary Institution"]
[10,"Due to Other Funds **:# 9:","Primary Institution"]
[11,"Due to Other Funds **:# 10:","Primary Institution"]
[12,"Due to Other Funds **::Total","Primary Institution"]
[13,"Due to Other Funds **:Primary Institution:","Fund # 1:"]
[14,"Due to Other Funds **:# 1:","Fund # 1:"]
[15,"Due to Other Funds **:# 2:","Fund # 1:"]
[16,"Due to Other Funds **:# 3:","Fund # 1:"]
[17,"Due to Other Funds **:# 4:","Fund # 1:"]
[18,"Due to Other Funds **:# 5:","Fund # 1:"]
[19,"Due to Other Funds **:# 6:","Fund # 1:"]
[20,"Due to Other Funds **:# 7:","Fund # 1:"]
[21,"Due to Other Funds **:# 8:","Fund # 1:"]
[22,"Due to Other Funds **:# 9:","Fund # 1:"]
[23,"Due to Other Funds **:# 10:","Fund # 1:"]
[24,"Due to Other Funds **::Total","Fund # 1:"]
[25,"Due to Other Funds **:Primary Institution:","Fund # 2:"]
[26,"Due to Other Funds **:# 1:","Fund # 2:"]
[27,"Due to Other Funds **:# 2:","Fund # 2:"]
[28,"Due to Other Funds **:# 3:","Fund # 2:"]
[29,"Due to Other Funds **:# 4:","Fund # 2:"]
[30,"Due to Other Funds **:# 5:","Fund # 2:"]
[31,"Due to Other Funds **:# 6:","Fund # 2:"]
[32,"Due to Other Funds **:# 7:","Fund # 2:"]
[33,"Due to Other Funds **:# 8:","Fund # 2:"]
[34,"Due to Other Funds **:# 9:","Fund # 2:"]
[35,"Due to Other Funds **:# 10:","Fund # 2:"]
[36,"Due to Other Funds **::Total","Fund # 2:"]
[37,"Due to Other Funds **:Primary Institution:","Fund # 3:"]
[38,"Due to Other Funds **:# 1:","Fund # 3:"]
[39,"Due to Other Funds **:# 2:","Fund # 3:"]
[40,"Due to Other Funds **:# 3:","Fund # 3:"]
[41,"Due to Other Funds **:# 4:","Fund # 3:"]
[42,"Due to Other Funds **:# 5:","Fund # 3:"]
[43,"Due to Other Funds **:# 6:","Fund # 3:"]
[44,"Due to Other Funds **:# 7:","Fund # 3:"]
[45,"Due to Other Funds **:# 8:","Fund # 3:"]
[46,"Due to Other Funds **:# 9:","Fund # 3:"]
[47,"Due to Other Funds **:# 10:","Fund # 3:"]
[48,"Due to Other Funds **::Total","Fund # 3:"]
[49,"Due to Other Funds **:Primary Institution:","Fund # 4:"]
[50,"Due to Other Funds **:# 1:","Fund # 4:"]
[51,"Due to Other Funds **:# 2:","Fund # 4:"]
[52,"Due to Other Funds **:# 3:","Fund # 4:"]
[53,"Due to Other Funds **:# 4:","Fund # 4:"]
[54,"Due to Other Funds **:# 5:","Fund # 4:"]
[55,"Due to Other Funds **:# 6:","Fund # 4:"]
[56,"Due to Other Funds **:# 7:","Fund # 4:"]
[57,"Due to Other Funds **:# 8:","Fund # 4:"]
[58,"Due to Other Funds **:# 9:","Fund # 4:"]
[59,"Due to Other Funds **:# 10:","Fund # 4:"]
[60,"Due to Other Funds **::Total","Fund # 4:"]
[61,"Due to Other Funds **:Primary Institution:","Fund # 5:"]
[62,"Due to Other Funds **:# 1:","Fund # 5:"]
[63,"Due to Other Funds **:# 2:","Fund # 5:"]
[64,"Due to Other Funds **:# 3:","Fund # 5:"]
[65,"Due to Other Funds **:# 4:","Fund # 5:"]
[66,"Due to Other Funds **:# 5:","Fund # 5:"]
[67,"Due to Other Funds **:# 6:","Fund # 5:"]
[68,"Due to Other Funds **:# 7:","Fund # 5:"]
[69,"Due to Other Funds **:# 8:","Fund # 5:"]
[70,"Due to Other Funds **:# 9:","Fund # 5:"]
[71,"Due to Other Funds **:# 10:","Fund # 5:"]
[72,"Due to Other Funds **::Total","Fund # 5:"]
[73,"Due to Other Funds **:Primary Institution:","Fund # 6:"]
[74,"Due to Other Funds **:# 1:","Fund # 6:"]
[75,"Due to Other Funds **:# 2:","Fund # 6:"]
[76,"Due to Other Funds **:# 3:","Fund # 6:"]
[77,"Due to Other Funds **:# 4:","Fund # 6:"]
[78,"Due to Other Funds **:# 5:","Fund # 6:"]
[79,"Due to Other Funds **:# 6:","Fund # 6:"]
[80,"Due to Other Funds **:# 7:","Fund # 6:"]
[81,"Due to Other Funds **:# 8:","Fund # 6:"]
[82,"Due to Other Funds **:# 9:","Fund # 6:"]
[83,"Due to Other Funds **:# 10:","Fund # 6:"]
[84,"Due to Other Funds **::Total","Fund # 6:"]
[85,"Due to Other Funds **:Primary Institution:","Fund # 7:"]
[86,"Due to Other Funds **:# 1:","Fund # 7:"]
[87,"Due to Other Funds **:# 2:","Fund # 7:"]
[88,"Due to Other Funds **:# 3:","Fund # 7:"]
[89,"Due to Other Funds **:# 4:","Fund # 7:"]
[90,"Due to Other Funds **:# 5:","Fund # 7:"]
[91,"Due to Other Funds **:# 6:","Fund # 7:"]
[92,"Due to Other Funds **:# 7:","Fund # 7:"]
[93,"Due to Other Funds **:# 8:","Fund # 7:"]
[94,"Due to Other Funds **:# 9:","Fund # 7:"]
[95,"Due to Other Funds **:# 10:","Fund # 7:"]
[96,"Due to Other Funds **::Total","Fund # 7:"]
[97,"Due to Other Funds **:Primary Institution:","Fund # 8:"]
[98,"Due to Other Funds **:# 1:","Fund # 8:"]
[99,"Due to Other Funds **:# 2:","Fund # 8:"]
[100,"Due to Other Funds **:# 3:","Fund # 8:"]
[101,"Due to Other Funds **:# 4:","Fund # 8:"]
[102,"Due to Other Funds **:# 5:","Fund # 8:"]
[103,"Due to Other Funds **:# 6:","Fund # 8:"]
[104,"Due to Other Funds **:# 7:","Fund # 8:"]
[105,"Due to Other Funds **:# 8:","Fund # 8:"]
[106,"Due to Other Funds **:# 9:","Fund # 8:"]
[107,"Due to Other Funds **:# 10:","Fund # 8:"]
[108,"Due to Other Funds **::Total","Fund # 8:"]
[109,"Due to Other Funds **:Primary Institution:","Fund # 9:"]
[110,"Due to Other Funds **:# 1:","Fund # 9:"]
[111,"Due to Other Funds **:# 2:","Fund # 9:"]
[112,"Due to Other Funds **:# 3:","Fund # 9:"]
[113,"Due to Other Funds **:# 4:","Fund # 9:"]
[114,"Due to Other Funds **:# 5:","Fund # 9:"]
[115,"Due to Other Funds **:# 6:","Fund # 9:"]
[116,"Due to Other Funds **:# 7:","Fund # 9:"]
[117,"Due to Other Funds **:# 8:","Fund # 9:"]
[118,"Due to Other Funds **:# 9:","Fund # 9:"]
[119,"Due to Other Funds **:# 10:","Fund # 9:"]
[120,"Due to Other Funds **::Total","Fund # 9:"]
[121,"Due to Other Funds **:Primary Institution:","Fund # 10:"]
[122,"Due to Other Funds **:# 1:","Fund # 10:"]
[123,"Due to Other Funds **:# 2:","Fund # 10:"]
[124,"Due to Other Funds **:# 3:","Fund # 10:"]
[125,"Due to Other Funds **:# 4:","Fund # 10:"]
[126,"Due to Other Funds **:# 5:","Fund # 10:"]
[127,"Due to Other Funds **:# 6:","Fund # 10:"]
[128,"Due to Other Funds **:# 7:","Fund # 10:"]
[129,"Due to Other Funds **:# 8:","Fund # 10:"]
[130,"Due to Other Funds **:# 9:","Fund # 10:"]
[131,"Due to Other Funds **:# 10:","Fund # 10:"]
[132,"Due to Other Funds **::Total","Fund # 10:"]
[133,"Due to Other Funds **:Primary Institution:","Totals"]
[134,"Due to Other Funds **:# 1:","Totals"]
[135,"Due to Other Funds **:# 2:","Totals"]
[136,"Due to Other Funds **:# 3:","Totals"]
[137,"Due to Other Funds **:# 4:","Totals"]
[138,"Due to Other Funds **:# 5:","Totals"]
[139,"Due to Other Funds **:# 6:","Totals"]
[140,"Due to Other Funds **:# 7:","Totals"]
[141,"Due to Other Funds **:# 8:","Totals"]
[142,"Due to Other Funds **:# 9:","Totals"]
[143,"Due to Other Funds **:# 10:","Totals"]
[144,"Due to Other Funds **::Total","Totals"]
[145,"Transfers Out to Other Funds:Primary Institution:","Primary Institution"]
[146,"Transfers Out to Other Funds:# 1:","Primary Institution"]
[147,"Transfers Out to Other Funds:# 2:","Primary Institution"]
[148,"Transfers Out to Other Funds:# 3:","Primary Institution"]
[149,"Transfers Out to Other Funds:# 4:","Primary Institution"]
[150,"Transfers Out to Other Funds:# 5:","Primary Institution"]
[151,"Transfers Out to Other Funds:# 6:","Primary Institution"]
[152,"Transfers Out to Other Funds:# 7:","Primary Institution"]
[153,"Transfers Out to Other Funds:# 8:","Primary Institution"]
[154,"Transfers Out to Other Funds:# 9:","Primary Institution"]
[155,"Transfers Out to Other Funds:# 10:","Primary Institution"]
[156,"Transfers Out to Other Funds::Total","Primary Institution"]
[157,"Transfers Out to Other Funds:Primary Institution:","Fund # 1:"]
[158,"Transfers Out to Other Funds:# 1:","Fund # 1:"]
[159,"Transfers Out to Other Funds:# 2:","Fund # 1:"]
[160,"Transfers Out to Other Funds:# 3:","Fund # 1:"]
[161,"Transfers Out to Other Funds:# 4:","Fund # 1:"]
[162,"Transfers Out to Other Funds:# 5:","Fund # 1:"]
[163,"Transfers Out to Other Funds:# 6:","Fund # 1:"]
[164,"Transfers Out to Other Funds:# 7:","Fund # 1:"]
[165,"Transfers Out to Other Funds:# 8:","Fund # 1:"]
[166,"Transfers Out to Other Funds:# 9:","Fund # 1:"]
[167,"Transfers Out to Other Funds:# 10:","Fund # 1:"]
[168,"Transfers Out to Other Funds::Total","Fund # 1:"]
[169,"Transfers Out to Other Funds:Primary Institution:","Fund # 2:"]
[170,"Transfers Out to Other Funds:# 1:","Fund # 2:"]
[171,"Transfers Out to Other Funds:# 2:","Fund # 2:"]
[172,"Transfers Out to Other Funds:# 3:","Fund # 2:"]
[173,"Transfers Out to Other Funds:# 4:","Fund # 2:"]
[174,"Transfers Out to Other Funds:# 5:","Fund # 2:"]
[175,"Transfers Out to Other Funds:# 6:","Fund # 2:"]
[176,"Transfers Out to Other Funds:# 7:","Fund # 2:"]
[177,"Transfers Out to Other Funds:# 8:","Fund # 2:"]
[178,"Transfers Out to Other Funds:# 9:","Fund # 2:"]
[179,"Transfers Out to Other Funds:# 10:","Fund # 2:"]
[180,"Transfers Out to Other Funds::Total","Fund # 2:"]
[181,"Transfers Out to Other Funds:Primary Institution:","Fund # 3:"]
[182,"Transfers Out to Other Funds:# 1:","Fund # 3:"]
[183,"Transfers Out to Other Funds:# 2:","Fund # 3:"]
[184,"Transfers Out to Other Funds:# 3:","Fund # 3:"]
[185,"Transfers Out to Other Funds:# 4:","Fund # 3:"]
[186,"Transfers Out to Other Funds:# 5:","Fund # 3:"]
[187,"Transfers Out to Other Funds:# 6:","Fund # 3:"]
[188,"Transfers Out to Other Funds:# 7:","Fund # 3:"]
[189,"Transfers Out to Other Funds:# 8:","Fund # 3:"]
[190,"Transfers Out to Other Funds:# 9:","Fund # 3:"]
[191,"Transfers Out to Other Funds:# 10:","Fund # 3:"]
[192,"Transfers Out to Other Funds::Total","Fund # 3:"]
[193,"Transfers Out to Other Funds:Primary Institution:","Fund # 4:"]
[194,"Transfers Out to Other Funds:# 1:","Fund # 4:"]
[195,"Transfers Out to Other Funds:# 2:","Fund # 4:"]
[196,"Transfers Out to Other Funds:# 3:","Fund # 4:"]
[197,"Transfers Out to Other Funds:# 4:","Fund # 4:"]
[198,"Transfers Out to Other Funds:# 5:","Fund # 4:"]
[199,"Transfers Out to Other Funds:# 6:","Fund # 4:"]
[200,"Transfers Out to Other Funds:# 7:","Fund # 4:"]
[201,"Transfers Out to Other Funds:# 8:","Fund # 4:"]
[202,"Transfers Out to Other Funds:# 9:","Fund # 4:"]
[203,"Transfers Out to Other Funds:# 10:","Fund # 4:"]
[204,"Transfers Out to Other Funds::Total","Fund # 4:"]
[205,"Transfers Out to Other Funds:Primary Institution:","Fund # 5:"]
[206,"Transfers Out to Other Funds:# 1:","Fund # 5:"]
[207,"Transfers Out to Other Funds:# 2:","Fund # 5:"]
[208,"Transfers Out to Other Funds:# 3:","Fund # 5:"]
[209,"Transfers Out to Other Funds:# 4:","Fund # 5:"]
[210,"Transfers Out to Other Funds:# 5:","Fund # 5:"]
[211,"Transfers Out to Other Funds:# 6:","Fund # 5:"]
[212,"Transfers Out to Other Funds:# 7:","Fund # 5:"]
[213,"Transfers Out to Other Funds:# 8:","Fund # 5:"]
[214,"Transfers Out to Other Funds:# 9:","Fund # 5:"]
[215,"Transfers Out to Other Funds:# 10:","Fund # 5:"]
[216,"Transfers Out to Other Funds::Total","Fund # 5:NA"]
[217,"Transfers Out to Other Funds:Primary Institution:","Fund # 6:"]
[218,"Transfers Out to Other Funds:# 1:","Fund # 6:"]
[219,"Transfers Out to Other Funds:# 2:","Fund # 6:"]
[220,"Transfers Out to Other Funds:# 3:","Fund # 6:"]
[221,"Transfers Out to Other Funds:# 4:","Fund # 6:"]
[222,"Transfers Out to Other Funds:# 5:","Fund # 6:"]
[223,"Transfers Out to Other Funds:# 6:","Fund # 6:"]
[224,"Transfers Out to Other Funds:# 7:","Fund # 6:"]
[225,"Transfers Out to Other Funds:# 8:","Fund # 6:"]
[226,"Transfers Out to Other Funds:# 9:","Fund # 6:"]
[227,"Transfers Out to Other Funds:# 10:","Fund # 6:"]
[228,"Transfers Out to Other Funds::Total","Fund # 6:"]
[229,"Transfers Out to Other Funds:Primary Institution:","Fund # 7:"]
[230,"Transfers Out to Other Funds:# 1:","Fund # 7:"]
[231,"Transfers Out to Other Funds:# 2:","Fund # 7:"]
[232,"Transfers Out to Other Funds:# 3:","Fund # 7:"]
[233,"Transfers Out to Other Funds:# 4:","Fund # 7:"]
[234,"Transfers Out to Other Funds:# 5:","Fund # 7:"]
[235,"Transfers Out to Other Funds:# 6:","Fund # 7:"]
[236,"Transfers Out to Other Funds:# 7:","Fund # 7:"]
[237,"Transfers Out to Other Funds:# 8:","Fund # 7:"]
[238,"Transfers Out to Other Funds:# 9:","Fund # 7:"]
[239,"Transfers Out to Other Funds:# 10:","Fund # 7:"]
[240,"Transfers Out to Other Funds::Total","Fund # 7:"]
[241,"Transfers Out to Other Funds:Primary Institution:","Fund # 8:"]
[242,"Transfers Out to Other Funds:# 1:","Fund # 8:"]
[243,"Transfers Out to Other Funds:# 2:","Fund # 8:"]
[244,"Transfers Out to Other Funds:# 3:","Fund # 8:"]
[245,"Transfers Out to Other Funds:# 4:","Fund # 8:"]
[246,"Transfers Out to Other Funds:# 5:","Fund # 8:"]
[247,"Transfers Out to Other Funds:# 6:","Fund # 8:"]
[248,"Transfers Out to Other Funds:# 7:","Fund # 8:"]
[249,"Transfers Out to Other Funds:# 8:","Fund # 8:"]
[250,"Transfers Out to Other Funds:# 9:","Fund # 8:"]
[251,"Transfers Out to Other Funds:# 10:","Fund # 8:"]
[252,"Transfers Out to Other Funds::Total","Fund # 8:"]
[253,"Transfers Out to Other Funds:Primary Institution:","Fund # 9:"]
[254,"Transfers Out to Other Funds:# 1:","Fund # 9:"]
[255,"Transfers Out to Other Funds:# 2:","Fund # 9:"]
[256,"Transfers Out to Other Funds:# 3:","Fund # 9:"]
[257,"Transfers Out to Other Funds:# 4:","Fund # 9:"]
[258,"Transfers Out to Other Funds:# 5:","Fund # 9:"]
[259,"Transfers Out to Other Funds:# 6:","Fund # 9:"]
[260,"Transfers Out to Other Funds:# 7:","Fund # 9:"]
[261,"Transfers Out to Other Funds:# 8:","Fund # 9:"]
[262,"Transfers Out to Other Funds:# 9:","Fund # 9:"]
[263,"Transfers Out to Other Funds:# 10:","Fund # 9:"]
[264,"Transfers Out to Other Funds::Total","Fund # 9:"]
[265,"Transfers Out to Other Funds:Primary Institution:","Fund # 10:"]
[266,"Transfers Out to Other Funds:# 1:","Fund # 10:"]
[267,"Transfers Out to Other Funds:# 2:","Fund # 10:"]
[268,"Transfers Out to Other Funds:# 3:","Fund # 10:"]
[269,"Transfers Out to Other Funds:# 4:","Fund # 10:"]
[270,"Transfers Out to Other Funds:# 5:","Fund # 10:"]
[271,"Transfers Out to Other Funds:# 6:","Fund # 10:"]
[272,"Transfers Out to Other Funds:# 7:","Fund # 10:"]
[273,"Transfers Out to Other Funds:# 8:","Fund # 10:"]
[274,"Transfers Out to Other Funds:# 9:","Fund # 10:"]
[275,"Transfers Out to Other Funds:# 10:","Fund # 10:"]
[276,"Transfers Out to Other Funds::Total","Fund # 10:"]
[277,"Transfers Out to Other Funds:Primary Institution:","Totals"]
[278,"Transfers Out to Other Funds:# 1:","Totals"]
[279,"Transfers Out to Other Funds:# 2:","Totals"]
[280,"Transfers Out to Other Funds:# 3:","Totals"]
[281,"Transfers Out to Other Funds:# 4:","Totals"]
[282,"Transfers Out to Other Funds:# 5:","Totals"]
[283,"Transfers Out to Other Funds:# 6:","Totals"]
[284,"Transfers Out to Other Funds:# 7:","Totals"]
[285,"Transfers Out to Other Funds:# 8:","Totals"]
[286,"Transfers Out to Other Funds:# 9:","Totals"]
[287,"Transfers Out to Other Funds:# 10:","Totals"]
[288,"Transfers Out to Other Funds::Total","Totals"]