FZRFNAR                                          Western Oregon University                                                     Page    1
15-MAY-08 10:29:48                               FIS - Student AR Reconciliation Report


 Fund       Fund Title                         Acct        Account title                Debit Balance    Credit Balance   G/L Balance
 ----       ----------                         ----        ------------                -------------    --------------   -----------
001001     General Fund                         A3002     SIS General Receivables        107,191,077.39 102,160,420.20   5,030,657.19
001001     General Fund                         A3003     Misc A/R -Conv                     122,392.94       1,615.46     120,777.48
001001     General Fund                         A3004     Deferred Tuition Conv               81,951.57         913.86      81,037.71
001001     General Fund                         A3006     Deferred Tuition SIS                17,165.27         885.21      16,280.06
001001     General Fund                         B5002     SIS Cash Clearing               57,241,840.61  57,336,075.37     -94,234.76
                                                                                       -------------    --------------   -----------
SUM                                                                                      164,654,427.78 159,499,910.10   5,154,517.68