C.5. Outstanding Pledge Balances Report  
     January 1989

Development Policy and Administration Manual 
Chapter V. Requirements for Reporting Gifts
Section C. Report Descriptions   
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                    OUTSTANDING PLEDGE BALANCES REPORT


The University's external auditors require that information be
provided on outstanding pledge balances for inclusion in the
Annual Financial Report.  On some campuses, information on out-
standing pledges is maintained by the accounting offices; on
other campuses, it is tracked by the Private Support Management
Offices.

A single figure for each fund group (e.g., pledges for plant
funds; pledges for endowment funds, etc.) indicating the total
balance of outstanding pledges should be supplied by the
appropriate campus office to Corporate Accounting in accordance
with published deadlines.