Assignment 2: Public University Analysis Due Week 9 and worth 240 points  Select a public university system and review the financial statements and audit report for the system.   Write a three to four (3-4) page paper in which you: Identify and analyze the employee pension plan disclosures in the financial statements. Evaluate the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution. Identify and analyze the economic conditions that will affect the future growth and success of the institution. Review and evaluate the treatment of federal grants such as Pell grants, supplemental grants, and work study on the revenue reported for the institution. Compare the treatment of endowments, earnings on endowments, and restricted funds with GAASB requirements. Your assignment must follow these formatting requirements: Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; references must follow APA or school-specific format. Check with your professor for any additional instructions. Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required page length.  The specific course learning outcomes associated with this assignment are: Evaluate the financial reporting of government not for profit organizations and assess the reporting requirements in accordance with governmental accounting standards board (GASB). Use technology and information resources to research issues in government and not-for-profit accounting. Write clearly and concisely about government and not-for-profit accounting using proper writing mechanics. Click  here  to view the grading rubric for this assignment. Grading for this assignment will be based on answer quality, logic / organization of the paper, and language and writing skills, using the following rubric. Points: 240 Assignment 2: Public University Analysis Criteria Unacceptable Below 60% F Meets Minimum Expectations 60-69% D Fair 70-79% C Proficient 80-89% B Exemplary 90-100% A 1. Identify and analyze the employee pension plan disclosures in the financial statements.  Evaluate the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution. Weight: 25% Did not submit or Identified and analyzed the employee pension plan disclosures in the financial statements. Incompletely evaluated the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution. Insufficiently identified and analyzed the employee pension plan disclosures in the financial statements. Insufficiently evaluated the impact of the GAASB proposed changes to the pension liabilities on the financial statements of the institution. Partially identified and analyzed the employee pension plan disclosures in the financial statements.

1. Assignment 2: Public University Analysis Due Week 9 and
worth 240 points
Select a public university system and review the financial
statements and audit report for the system.
Write a three to four (3-4) page paper in which you:
Identify and analyze the employee pension plan disclosures in
the financial statements. Evaluate the impact of the GAASB
proposed changes to the pension liabilities on the financial
statements of the institution.
Identify and analyze the economic conditions that will affect the
future growth and success of the institution.
Review and evaluate the treatment of federal grants such as Pell
grants, supplemental grants, and work study on the revenue
reported for the institution.
Compare the treatment of endowments, earnings on
endowments, and restricted funds with GAASB requirements.
Your assignment must follow these formatting requirements:
Be typed, double spaced, using Times New Roman font (size
12), with one-inch margins on all sides; references must follow
APA or school-specific format. Check with your professor for
any additional instructions.
Include a cover page containing the title of the assignment, the
student’s name, the professor’s name, the course title, and the
date. The cover page and the reference page are not included in
the required page length.
The specific course learning outcomes associated with this
assignment are:
Evaluate the financial reporting of government not for profit
organizations and assess the reporting requirements in
accordance with governmental accounting standards board
(GASB).
Use technology and information resources to research issues in
government and not-for-profit accounting.
Write clearly and concisely about government and not-for-profit
accounting using proper writing mechanics.

2. Click
here
to view the grading rubric for this assignment.
Grading for this assignment will be based on answer quality,
logic / organization of the paper, and language and writing
skills, using the following rubric.
Points: 240
Assignment 2: Public University Analysis
Criteria
Unacceptable
Below 60% F
Meets Minimum Expectations
60-69% D
Fair
70-79% C
Proficient
80-89% B
Exemplary
90-100% A
1. Identify and analyze the employee pension plan disclosures
in the financial statements. Evaluate the impact of the GAASB
proposed changes to the pension liabilities on the financial
statements of the institution.
Weight: 25%
Did not submit or Identified and analyzed the employee pension
plan disclosures in the financial statements. Incompletely
evaluated the impact of the GAASB proposed changes to the
pension liabilities on the financial statements of the institution.
Insufficiently identified and analyzed the employee pension
plan disclosures in the financial statements. Insufficiently
evaluated the impact of the GAASB proposed changes to the
pension liabilities on the financial statements of the institution.
Partially identified and analyzed the employee pension plan
disclosures in the financial statements. Partially evaluated the
impact of the GAASB proposed changes to the pension

3. liabilities on the financial statements of the institution.
Satisfactorilly identified and analyzed the employee pension
plan disclosures in the financial statements. Satisfactorily
evaluated the impact of the GAASB proposed changes to the
pension liabilities on the financial statements of the institution.
Thoroughly identified and analyzed the employee pension plan
disclosures in the financial statements. Thoroughly evaluated
the impact of the GAASB proposed changes to the pension
liabilities on the financial statements of the institution.
2. Identify and analyze the economic conditions that will affect
the future growth and success of the institution.
Weight: 20%
Did not submit or incompletely identified and analyzed the
economic conditions that will affect the future growth and
success of the institution.
Insufficiently identified and analyzed the economic conditions
that will affect the future growth and success of the institution.
Partially identified and analyzed the economic conditions that
will affect the future growth and success of the institution.
Satisfactorily identified and analyzed the economic conditions
that will affect the future growth and success of the institution.
Thoroughly identified and analyzed the economic conditions
that will affect the future growth and success of the institution.
3. Review and evaluate the treatment of federal grants such as
Pell grants, supplemental grants, and work study on the revenue
reported for the institution.
Weight: 25%
Did not submit or incompletely reviewed and evaluated the
treatment of federal grants such as Pell grants, supplemental
grants, and work study on the revenue reported for the
institution.
Insufficiently reviewed and evaluated the treatment of federal
grants such as Pell grants, supplemental grants, and work study
on the revenue reported for the institution.
Partially reviewed and evaluated the treatment of federal grants
such as Pell grants, supplemental grants, and work study on the

4. revenue reported for the institution.
Satisfactorily reviewed and evaluated the treatment of federal
grants such as Pell grants, supplemental grants, and work study
on the revenue reported for the institution.
Thoroughly reviewed and evaluated the treatment of federal
grants such as Pell grants, supplemental grants, and work study
on the revenue reported for the institution.
4. Compare the treatment of endowments, earnings on
endowments, and restricted funds with GAASB requirements.
Weight: 20%
Did not submit or incompletely compared the treatment of
endowments, earnings on endowments, and restricted funds with
GAASB requirements.
Insufficiently compared the treatment of endowments, earnings
on endowments, and restricted funds with GAASB requirements.
Partially compared the treatment of endowments, earnings on
endowments, and restricted funds with GAASB requirements.
Satisfactorily compared the treatment of endowments, earnings
on endowments, and restricted funds with GAASB requirements.
Thoroughly compared the treatment of endowments, earnings on
endowments, and restricted funds with GAASB requirements.
5. Clarity, writing mechanics, and formatting requirements
Weight: 10%
More than 8 errors present
7-8 errors present
5-6 errors present
3-4 errors present
0-2 errors present