Running head: EXERCISE 4-15 CAFR OKLAHOMA 1 EXERCISE 4-15 CAFR 7 Exercise 4-15 Kerry Bolander Dec. 9th, 2016 Oklahoma State Governmental Activities Governmental activities increased the state's net position by $1.3 billion. Tax revenues were down in four of the five major types. Total revenues for governmental activities were down by $449.5 million, or 2.3%, in 2015. The state showed a $147.9 million increase in individual income taxes, a $45.0 million decrease in sales taxes, a $51.0 million decrease in corporate income taxes, a $93.5 million decrease in Federal Grant revenue, and a $79.0 million decrease in gross production taxes during 2015 (Adams, Potter, Singh, & York, 2016). These activities are normally recorded and reported in different column when it comes to the financial statements which may be in terms of General commitment bonds, directed by the state treasurer, are approved and issued principally to give assets to state-possessed capital upgrades, including office structures for state agencies. The state has promised 100% of cigarette expenses gathered under these bond issues. General commitment bonds are supported by the full confidence and credit of the state, including the state's energy to impose extra expenses to guarantee reimbursement of the bonds. Asset and liability in the Oklahoma Department of Transportation (ODOT) has issued several arrangements of Grant Anticipation Notes with the end goal of financing certain qualified government help transportation extends in the state. The notes are secured by government income got from the Federal Highway Administration (FHWA) and have a last development in 2019. Add up to income got from the FHWA in monetary year 2015 was $622,566,000with a bit of that sum, $51,079,000, held as security for the notes. Current year note commitments for vital and intrigue totalled $18,605,000. ODOT likewise reported defeased notes payable, exceptional at June 30, 2015, totalling $114,387,000 for foremost, intrigue and trustee charges (Souder, 2016). In information on government expenses can be in state of capital leases where the state has gone into understandings to rent hardware. Such understandings are, in substance, buys (capital rents) and are accounted for as capital rent commitments. Capital rent commitments are accounted for those leases where the equitable estimation of the rented resource at beginning of the rent is $25,000 or more. General fund When it comes to general fund a number of statements and schedules come up in different ways and means. The differences between the original budget and the final amended budget amounted to $102.0 million with $53.6 million (52.5%) coming from budget carryovers from fiscal year 2014, and the remaining $48.4 million (47.5%) was attributable to supplemental appropriations. The difference between the final budget and the actual collections amounted to $192.5 million less than the budget. Based on a review by the budget departme ...

1. Running head: EXERCISE 4-15 CAFR OKLAHOMA 1
EXERCISE 4-15 CAFR 7
Exercise 4-15
Kerry Bolander
Dec. 9th, 2016
Oklahoma State
Governmental Activities
Governmental activities increased the state's net position by
$1.3 billion. Tax revenues were down in four of the five major
types. Total revenues for governmental activities were down by
$449.5 million, or 2.3%, in 2015. The state showed a $147.9
million increase in individual income taxes, a $45.0 million
decrease in sales taxes, a $51.0 million decrease in corporate
income taxes, a $93.5 million decrease in Federal Grant
revenue, and a $79.0 million decrease in gross production taxes
during 2015 (Adams, Potter, Singh, & York, 2016).

2. These activities are normally recorded and reported in different
column when it comes to the financial statements which may be
in terms of General commitment bonds, directed by the state
treasurer, are approved and issued principally to give assets to
state-possessed capital upgrades, including office structures for
state agencies. The state has promised 100% of cigarette
expenses gathered under these bond issues. General commitment
bonds are supported by the full confidence and credit of the
state, including the state's energy to impose extra expenses to
guarantee reimbursement of the bonds.
Asset and liability in the Oklahoma Department of
Transportation (ODOT) has issued several arrangements of
Grant Anticipation Notes with the end goal of financing certain
qualified government help transportation extends in the state.
The notes are secured by government income got from the
Federal Highway Administration (FHWA) and have a last
development in 2019. Add up to income got from the FHWA in
monetary year 2015 was $622,566,000with a bit of that sum,
$51,079,000, held as security for the notes. Current year note
commitments for vital and intrigue totalled $18,605,000. ODOT
likewise reported defeased notes payable, exceptional at June
30, 2015, totalling $114,387,000 for foremost, intrigue and
trustee charges (Souder, 2016).
In information on government expenses can be in state of
capital leases where the state has gone into understandings to
rent hardware. Such understandings are, in substance, buys
(capital rents) and are accounted for as capital rent
commitments. Capital rent commitments are accounted for those
leases where the equitable estimation of the rented resource at
beginning of the rent is $25,000 or more.
General fund
When it comes to general fund a number of statements and
schedules come up in different ways and means. The differences
between the original budget and the final amended budget
amounted to $102.0 million with $53.6 million (52.5%) coming
from budget carryovers from fiscal year 2014, and the

3. remaining $48.4 million (47.5%) was attributable to
supplemental appropriations. The difference between the final
budget and the actual collections amounted to $192.5 million
less than the budget. Based on a review by the budget
department, this was determined to be a normal variance
The purpose for general funding is generally concentrated in
capital assets which enables the Oklahoma to pay more attention
in the state's interest in capital resources for its administrative
and business-sort exercises as of June 30, 2015, sums to
$21.8billion, net of collected devaluation of $10.5billion,
leaving a net book estimation of $11.3billion. This interest in
capital resources incorporates arrives, structures, changes, gear,
foundation and development in advance. Foundation resources
are things that are regularly undaunted and of esteem just to the
state, for example, streets, extensions, lanes and walkways,
seepage frameworks, lighting frameworks, and comparable
items.
The add up to increment in the state's interest in capital
resources for the current financial year was around 2.3%
regarding net book esteem (Adams, Potter, Singh, & York,
2016). Genuine uses to buy or develop resources that are
promoted were $840.6 million for the year, a $42.6 million
(4.8%) diminish from the earlier year. A large portion of this
sum was utilized to develop or remake streets and extensions.
Devaluation charges for the year totalled $525.1 million. Extra
data on the state's capital resources can be found in Note 5 of
the Notes to the Financial Statements of this report.
Being that Oklahoma is a noncurrent state it has put measures to
ensure that all its assets liquidity and debts are accounted for
through setting out the debt administrator which has the power
of the state to cause obligation is depicted in Article X, Section
25, of the Oklahoma Constitution. In 1987, the state made the
Council of Bond Oversight. The Council meets to audit all
proposed obligation issuances. The Council must support every
financing arrangement before commitments are issued.
The enactment that made the Council of Bond Oversight

4. likewise made the position of State Bond Advisor, who prompts
the Council and must favour the estimating and charges
connected with any obligation issuance. General commitment
bonds are sponsored by the full confidence and credit of the
state, including the state's energy to impose extra assessments
to guarantee reimbursement of the obligation. Likewise, all
broad commitment obligations at present extraordinary were
affirmed by a vote of the natives.
The state and its segment units are gatherings to various lawful
procedures, a hefty portion of which regularly happen in
legislative operations. Such case incorporates, however is not
restricted to, cases evaluated against the state for property harm
and individual damage, affirmed ruptures of agreement,
judgment procedures, and other asserted infringement of state
and government laws (Souder, 2016). Certain cases have been
settled against the state, yet stayed unpaid as of June 30, 2015.
The state gets huge budgetary help from the Federal
Government as gifts and qualifications, which are by and large
adapted upon consistence with terms and states of the concede
assertions and pertinent elected directions, including the use of
the assets for qualified purposes. Considerably all awards are
liable to monetary and consistence reviews by government
offices. Any prohibition as an after-effect of these reviews
could turn into an obligation of the state. As of June 30, 2015,
the state can't gauge what liabilities may come about because of
such reviews.
Special revenue fund
Through the customary course of operations there are various
true blue cases which incorporate the state as a social occasion.
A substantial bit of these cases are starting now considered to
have a remote shot of setback or will realize a get to the state.
The assessment of a couple cases shows there is the sensibly
possible or likely plausibility of a hardship hopping out at the
state. Current evaluations for these incidents go from $10,000 to
$750,000. The Department of Transportation (DOT) has realized
basic uses on improvement augments that have outperformed the

5. wholes embraced by the administration grantor (Adams, Potter,
Singh, & York, 2016).
These wander uses are held in pressure until certified by the
administration grantor and in this manner reimbursed. In light
of prior years' association, the reimbursement of employments
is extremely conceivable. At June 30, 2015, DOT had expanded
utilizations totalling $106,000 that will be reimbursed pending
support of the Federal Government. The Tax Commission
achieved lost $1,264,000 after June 30, 2015 as a result of the
test of an additional cost in light of limitation of subsidizing
association credits.
Components unit
The Oklahoma Capital Investment Board (OCIB), as a public
trust of the State of Oklahoma, has authority to transfer tax
credits to public entities. Tax credits can be transferred by
OCIB in conjunction with a legitimate call on an OCIB
guarantee. As of June 30, 2015, OCIB had a maximum
commitment line of credit of $25,000,000 (Souder, 2016). As of
June 30, 2015, the line of credit had an outstanding balance of
$15,070,000. All of the outstanding balance is classified as
long-term debt. In addition to the debt, OCIB reported June 30,
2015 net position deficit of $4,473,000 the credits and OCIB’s
right to transfer the credits expire if not utilized by June 30,
2020.
As of June 30, 2015, $30,915,000 of tax credits had been
transferred. Four entities currently have signed agreements to
purchase up to an aggregate of $8,000,000 of tax credits per
year at the sole discretion of OCIB. OCIB has the authority to
issue up to $20,000,000 of tax credits per year with an overall
maximum of $100,000,000. The remaining $69,085,000 of tax
credits were not considered impaired at June 30, 2015, as there
was sufficient time remaining for the tax credits to be utilized
before they expire.

6. References
Souder, L. (2016). A Review of Research on Nonprofits
Communications from Mission Statements to Annual Reports.
VOLUNTAS: International Journal of Voluntary and Nonprofit
Organizations, 1-25.
Adams, C. A., Potter, B., Singh, P. J., & York, J. (2016).
Exploring the implications of integrated reporting for social
investment (disclosures). The British Accounting Review,
48(3), 283-296.
Name
EDU 450
Date
Prof M
Video Tutorial: https://www.youtube.com/watch?v=gm8sKzY-
RxE
Assignment Description (Delete all of this description before
submitting)
Details:
1. Focus on the group of students in your program of study
(elementary or secondary).
2. Write 1,000-1,250 word essay that addresses the following:

7. 3. Develop a scenario revolving around a student's disruptive
behavior. Consider your previous practicum and personal
experiences
4. Apply a behavior management approach from this course that
will promote a stimulating learning environment.
5. Clearly label the steps to your approach in subheadings.
Behavioral Management Scenario
Introduction: Here I’d like to see you fully explain your
scenario. If your scenario involves a single student, provide a
name for them. Explain the behavioral issue in detail, and
explain the setting of the classroom when this behavior occurs.
Introduce your behavioral management plan. It must be a proven
model you can back with research (Canter, Jones, Wong, etc.). I
need to see citations throughout. You will need to provide at
least three different citations for your chosen behavioral model.
This is why it’s important to choose a well-known, proven
model. Example: Find three resources discussing Canter’s
Assertive Discipline Model. One of these must be an article or
book from the University Library, and the other two can be
website. Make sure you include a reference page at the end and
that you’ve formatted your websites correctly. Include a thesis
statement that outlines the steps that will be taken to handle this
behavior.
Behavioral Management Plan
In this section, you will need to provide an overview of
your management plan (Canter’s Assertive Discipline, etc.).
Provide the background history and explain why you chose this
plan to address this behavior.
Step One: (Delete this and write the name of the step here)

8. Include the first step in handling this issue. Keep in mind
you need to provide enough detail where somebody else could
step in and replicate your steps.
Step Two: (Delete this and write the name of the step here)
Do the same as above, and detail the second step in
handling the negative behavior in your scenario.
Step Four: (Delete this and write the name of the step here)
Do the same as above, and detail the third step in handling
the negative behavior in your scenario.
Step Four: (Delete this and write the name of the step here)
If there are four our more steps in your management
approach, include number four here and add additional heading
for additional steps.
Conclusion
Include a wrap-up where you summarize the negative
behavioral scenario and how you apply the behavioral
management model to solve your situation.
References
Include a properly formatted reference page for your three
references here.