eZ-Audit: Electronic Submission of Financial Statements and Compliance Audits

1) Non-Profit TEST School
Screen Display for Submitter if user chooses “NO” (Prior BD Regulations) as an option for question #5

a) Statement Financial Position Template after User Chooses “No" for question #5

b) Statement of Activities Template after User Chooses “No" for question #5

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1) Non-Profit TEST School
Screen Display for Submitter if user chooses “YES” (Post BD Regulations) as an option for question #5

a) Primary Reserve Ratio Template after User Chooses “Yes" for question #5

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4.

Net Assets with donor restrictions: should be the amount reflected on Statement of Financial Position
and should be the total of: Annuities with donor restrictions, Term endowments with donor restrictions,
Life income funds with donor restrictions, Net assets with donor restrictions: restricted in perpetuity and
Net Assets with donor restrictions: Other for purpose or time.
Secured and Unsecured related party receivables: should the total for all related party assets included in
the Statement of Financial Position. However, only unsecured related party assets are removed from
expendable net assets.
Property, plant and equipment, net (included Construction in process and Capital Leases): should be the
amount reflected on the Statement of Financial Position and should be the total of: Property, plant and
equipment – pre-implementation (includes Capital Leases), Property, plant and equipment – postimplementation with outstanding debt for original purchase (includes Capital Leases), Property, plant and
equipment – post-implementation without outstanding debt for original purchase (includes Capital
Leases) and Construction in process.
Lease right-of-use asset, net: should be the amount reflected on Statement of Financial Position and
should be the total of: Lease right-of-use asset pre-implementation and Lease right of use asset postimplementation.

Continued…

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Long-term debt – for long- term purposes: This includes the current portion of the long-term debt. This
amount should be the amount of on the Statement of Financial Position and include all long-term debt
whether or not it is qualified long-term debt. The full amount this debt might not be included in the Longterm debt for the composite score.
Long-term debt - for long-term purposes - pre-implementation: should be long-term debt that was
previously reported on the prior financial statement submission for long-term for the composite score.
This includes the current portion of the long-term debt.
Long-term debt – for long term purposes - post-implementation: should be the qualified postimplementation long-term debt acquired for the purchase of property, plant and equipment. This
includes the current portion of the qualified long-term debt.

b) Equity Ratio Template after User Chooses “Yes" for question #5

c) Net Income Ratio Template after User Chooses “Yes" for question #5

3) Proprietary TEST School
Screen Display for Submitter if user chooses “NO” (Prior BD Regulations) as an option for question #5

a) Balance Sheet Template after User Chooses “No" for question #5

b) Income Statement Template after User Chooses “No" for question #5

4) Proprietary TEST School
Screen Display for Submitter if user chooses “YES” (Post BD Regulations) as an option for question #5

a) Primary Reserve Ratio Template after User Chooses “Yes" for question #5

Continued…

1.
2.

3.
4.

5.
6.

Secured and Unsecured related party receivables: should the total for all related party assets included in
the Balance Sheet. However, only unsecured related party assets are removed from expendable net
assets.
Property, plant and equipment, net (included Construction in process and Capital Leases): should be the
amount reflected on the Balance Sheet and should be the total of: Property, plant and equipment – preimplementation (includes Capital Leases), Property, plant and equipment – post-implementation with
outstanding debt for original purchase (includes Capital Leases), Property, plant and equipment – postimplementation without outstanding debt for original purchase (includes Capital Leases) and Construction
in process.
Lease right-of-use asset, net: should be the amount reflected on Balance Sheet and should be the total
of: Lease right-of-use asset pre-implementation and Lease right of use asset post-implementation.
Long-term debt – for long- term purposes: This includes the current portion of the long-term debt. This
amount should be the amount of on the Balance Sheet and include all long-term debt whether or not it is
qualified long-term debt. The full amount this debt might not be included in the Long-term debt for the
composite score.
Long-term debt - for long-term purposes - pre-implementation: should be long-term debt that was
previously reported on the prior financial statement submission for long-term for the composite score.
This includes the current portion of the long-term debt.
Long-term debt – for long term purposes - post-implementation: should be the qualified postimplementation long-term debt acquired for the purchase of property, plant and equipment. This
includes the current portion of the qualified long-term debt.

b) Equity Ratio Template after User Chooses “Yes" for question #5

c) Net Income Ratio Template after User Chooses “Yes" for question #5

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