Ohio University - Ohio Auditor

Ohio University

(A Component Unit

of the State of Ohio)

Financial Statements as of and for the

Years Ended June 30, 2006 and 2005,

and Independent Auditors¡¯ Report

Board of Trustees

Ohio University

HDL Center

Suite 280

Athens, Ohio 45701-2979

We have reviewed the Report of Independent Accountants of the Ohio University, Athens County,

prepared by Deloitte & Touche LLP, for the audit period July 1, 2005 through June 30, 2006.

Based upon this review, we have accepted these reports in lieu of the audit required by Section

117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements

and, accordingly, we are unable to express, and do not express an opinion on them.

Our review was made in reference to the applicable sections of legislative criteria, as reflected by

the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of

State, regulations and grant requirements. The Ohio University is responsible for compliance with

these laws and regulations.

Mary Taylor, CPA

Auditor of State

February 1, 2007

88 E. Broad St. / Fifth Floor / Columbus, OH 43215©\3506

Telephone: (614) 466©\4514

(800) 282©\0370

Fax: (614) 466©\4490

auditor.state.oh.us

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OHIO UNIVERSITY

(A Component Unit of the State of Ohio)

TABLE OF CONTENTS

Page

INDEPENDENT AUDITORS¡¯ REPORT

1¨C2

MANAGEMENT¡¯S DISCUSSION AND ANALYSIS

3¨C13

FINANCIAL STATEMENTS AS OF AND FOR THE YEARS

ENDED JUNE 30, 2006 AND 2005:

Statements of Net Assets

14¨C15

Statements of Revenues, Expenses, and Changes in Net Assets

16¨C17

Statements of Cash Flows

18¨C19

Notes to Financial Statements

20¨C50

INDEPENDENT AUDITORS¡¯ REPORT ON INTERNAL CONTROL OVER

FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

51¨C52

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