REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 1

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
10                    Assets                                                                    01-JUL-1990             31-DEC-2099
  11                    Cash and cash equivalents                                               01-JUL-1990             31-DEC-2099
       10000              Cash in Bank                                    N        A            01-JUL-1990             31-DEC-2099
         10001              Bank Account 01-State Treasury                Y        A            01-JUL-1990             31-DEC-2099
         10002              Bank Account 02 - Perkins (NDSL)              Y        A            01-JUL-1990             31-DEC-2099
         10003              Bank Account 03 - Petty Cash                  Y        A            01-JUL-1990             31-DEC-2099
         10004              Bank Account 04 - Gen Ops                     Y        A            01-JUL-1990             31-DEC-2099
         10005              Bank Account 05 - EFT                         Y        A            01-JUL-1990             31-DEC-2099
         10006              Bank Account 06 - Fed & St Fin Aid            Y        A            01-JUL-1990             31-DEC-2099
         10007              Bank Account 07 - Bank of New York            N        I            04-MAY-2010 04-MAY-2010 31-DEC-2099
         10008              Bank Account 08 - Touchnet Payments           N        I            31-JAN-2011 31-JAN-2011 31-DEC-2099
         10009              Bank Account 09 - Lancer Card                 Y        A            14-DEC-2009             31-DEC-2099
         10099              Begin Bal Clearing Acct                       N        I            18-JUL-2008 18-JUL-2008 31-DEC-2099
         10100              Daily Clearing Acct State                     Y        A            07-NOV-2006             31-DEC-2099
         10200              Daily Clearing Acct Perkins                   N        I            01-AUG-2008 01-AUG-2008 31-DEC-2099
         10300              Daily Clearing Acct Petty Cash                N        I            01-AUG-2008 01-AUG-2008 31-DEC-2099
         10400              Daily Clearing Acct Gen Ops                   Y        I            12-DEC-2008 12-DEC-2008 31-DEC-2099
         10500              Daily Clearing Acct EFT                       N        I            01-AUG-2008 01-AUG-2008 31-DEC-2099
         10600              Daily Clearing Acct Fed/State F/A             N        I            01-AUG-2008 01-AUG-2008 31-DEC-2099
         10601              Loan Return Clearing                          Y        A            01-JUL-1990             31-DEC-2099
         10602              PLUS Loan Return Clearing                     N        I            10-APR-2009             31-DEC-2099
         10603              Miscellaneous Scholarship Clearing            Y        I            16-FEB-2009 16-FEB-2009 31-DEC-2099
         10800              Misc Error Clearing Account 1                 Y        A            11-JAN-2007             31-DEC-2099
         10801              Misc Error Clearing Account 2                 Y        A            11-JAN-2007             31-DEC-2099
         10802              Misc Scholarship Error Clearing 1             Y        A            01-JUL-1990             31-DEC-2099
         10803              Misc Scholarship Error Clearing 2             Y        A            01-JUL-1990             31-DEC-2099
         10804              Private Loan Error Clearing 1                 Y        A            01-JUL-1990             31-DEC-2099
         10805              Private Loan Error Clearing 2                 Y        A            01-JUL-1990             31-DEC-2099
       11100              Cash not in Bank                                N        A            01-JUL-1990             31-DEC-2099
         11101              Claim on Cash                                 N        A            01-APR-2009             31-DEC-2099
         11200              Traveler's Checks                             N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11201              Change Fund - Cashier #1                      Y        A            01-JUL-1990             31-DEC-2099
         11202              Change Fund - Cashier #2                      Y        A            01-JUL-1990             31-DEC-2099
         11203              Change Fund - Cashier #3                      Y        A            01-JUL-1990             31-DEC-2099
         11204              Change Fund - Cashier #4                      N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11205              Change Fund - Cashier #5                      N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11206              Change Fund - Cashier #6                      N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11207              Change Fund - Cashier #7                      N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11208              Change Fund - Cashier #8                      N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11209              Change Fund - Cashier #9                      N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11210              Change Fund - Cashier #10                     N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         11211              Change Fund - Golf Course                     Y        A            01-JUL-1990             31-DEC-2099
         11212              Change Fund - Copy Center                     Y        A            01-JUL-1990             31-DEC-2099
         11213              Change Fund - Post Office                     Y        A            01-JUL-1990             31-DEC-2099
         11214              Change Fund - Library                         Y        A            01-JUL-1990             31-DEC-2099
         11215              Change Fund - Lankford Studnt Union           Y        A            01-JUL-1990             31-DEC-2099
         11216              Change Fund - ID Center                       Y        A            01-JUL-1990             31-DEC-2099
         11217              Change Fund - Intramurals                     Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 2

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         11218              Change Fund - Jarman Box Office               Y        A            01-JUL-1990             31-DEC-2099
         11219              Change Fund - Athletics                       Y        A            01-JUL-1990             31-DEC-2099
         11220              Change Fund - Materiel Management             Y        A            22-AUG-2006             31-DEC-2099
         11221              Change Fund Ctnr Com, Lit, & Learn.           Y        A            01-JUL-2005             31-DEC-2099
         11300              Cash equivalents                              N        I            14-DEC-2009 14-DEC-2009 31-DEC-2099
         11400              Cash Equivalents With Treasurer SL            N        I            14-DEC-2009 14-DEC-2009 31-DEC-2099
  12                    Investments                                                             01-JUL-1990             31-DEC-2099
       12000              Investments                                     N        A            01-JUL-1990             31-DEC-2099
         12100              Investment held w/ Treasurer of VA            N        I            14-DEC-2009 14-DEC-2009 31-DEC-2099
         12200              Investment not held w/ Treas of VA            N        I            14-DEC-2009 14-DEC-2009 31-DEC-2099
         12300              Investments-Trustee SNAP                      N        I            14-DEC-2009 14-DEC-2009 31-DEC-2099
         12400              Investments-Securities Lending                N        I            14-DEC-2009 14-DEC-2009 31-DEC-2099
  13                    Accounts receivable                                                     01-JUL-1990             31-DEC-2099
       13000              Student Accounts Receivables                    N        A            01-JUL-1990             31-DEC-2099
         13001              Student Accounts Receivable-Tuition           Y        A            11-DEC-2008             31-DEC-2099
         13002              Stud Acct Rec-Comp Fee Stud Service           Y        A            19-MAR-2008             31-DEC-2099
         13003              Student Accounts Rec-Housing                  Y        A            01-JUL-1990             31-DEC-2099
         13004              Student Accounts Rec-Board                    Y        A            01-JUL-1990             31-DEC-2099
         13005              Student Accts Rec-Stud Activity Fee           Y        A            30-JAN-2007             31-DEC-2099
         13006              Bookstore Voucher Receivable                  Y        A            15-AUG-2007             31-DEC-2099
         13007              Stud Accts Rec-MPP/SpecPayArrg Fees           Y        A            17-MAR-2008             31-DEC-2099
         13008              Student Accounts Rec-E&G Fees                 Y        A            17-MAR-2008             31-DEC-2099
         13009              Loan Return Receivable                        Y        A            01-JUL-1990             31-DEC-2099
         13010              Refund Receivable - Lender                    Y        A            01-JUL-1990             31-DEC-2099
         13011              PLUS Loan Refund Receivable-Parent            Y        A            01-JUL-1990             31-DEC-2099
         13012              PLUS Loan Refund Receivable                   Y        A            11-AUG-2010             31-DEC-2099
         13013              Stud Accts Rec-Technology Fees                N        I            08-FEB-2013 08-FEB-2013 31-DEC-2099
         13014              Stud Accts Rec-Comp Fee Golf                  Y        A            19-MAR-2008             31-DEC-2099
         13015              Stud Accts Rec-Comp Fees-Athletics            Y        A            01-JUL-1990             31-DEC-2099
         13016              Stud Accts Rec-Comp Fees-Intramural           Y        A            01-JUL-1990             31-DEC-2099
         13017              Stud Accts Rec-Comp Fees-Parking              Y        A            01-JUL-1990             31-DEC-2099
         13018              Stud Accts Rec-Housing Damage Asses           Y        A            01-JUL-1990             31-DEC-2099
         13020              Third Party Receivables                       Y        A            01-JUL-1990             31-DEC-2099
         13021              Stud Accts Rec - Returned Item Fees           Y        A            09-SEP-2010             31-DEC-2099
         13030              Student Refunds Receivable                    Y        A            01-JUL-1990             31-DEC-2099
         13040              Short Term Local Loan Receivable              Y        A            01-JUL-1990             31-DEC-2099
       13100              Non-Financial Aid Receivable                    N        A            30-AUG-2011             31-DEC-2099
         13101              VA College Savings Plan                       Y        A            30-AUG-2011             31-DEC-2099
       13200              Financial Aid Receivable                        N        A            01-JUL-1990             31-DEC-2099
         13201              National Smart Grants 3 & 4                   Y        A            06-OCT-2009             31-DEC-2099
         13202              ACG Grants 1 & 2                              Y        A            01-JUL-1990             31-DEC-2099
         13203              SEOG                                          Y        A            01-JUL-1990             31-DEC-2099
         13204              Pell                                          Y        A            01-JUL-1990             31-DEC-2099
         13205              EFT                                           Y        A            19-AUG-2008             31-DEC-2099
         13206              CSAP                                          Y        A            01-JUL-1990             31-DEC-2099
         13207              Tobacco                                       Y        A            01-JUL-1990             31-DEC-2099
         13208              VTG                                           Y        A            01-JUL-1990             31-DEC-2099
         13209              Longwood Foundation                           Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 3

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         13210              David S. Blount Scholarship                   Y        A            24-NOV-2008             31-DEC-2099
         13211              F W Johnston Scholarship                      Y        A            24-NOV-2008             31-DEC-2099
         13212              NCI                                           Y        A            01-JUL-1990             31-DEC-2099
         13213              Robert C. Byrd                                Y        A            01-JUL-1990             31-DEC-2099
         13214              Lonza L. Rush Scholarship                     Y        A            24-NOV-2008             31-DEC-2099
         13215              DC Tuition Assistance                         Y        A            01-JUL-1990             31-DEC-2099
         13216              PHEAA                                         Y        A            01-JUL-1990             31-DEC-2099
         13217              Gear Up                                       Y        A            01-JUL-1990             31-DEC-2099
         13218              Private Loans                                 Y        A            01-JUL-1990             31-DEC-2099
         13219              Clark Scholarship Trust Award                 Y        A            01-JUL-1990             31-DEC-2099
         13220              Commonwealth Undergrad. Award (CUA)           Y        A            01-JUL-1990             31-DEC-2099
         13221              Lucy E. Meiller Scholarship                   Y        A            24-NOV-2008             31-DEC-2099
         13222              Vermont State Grant                           Y        A            01-JUL-1990             31-DEC-2099
         13223              Rhode Island State Grant                      Y        A            01-JUL-1990             31-DEC-2099
         13224              Perkins Loan Receivable                       Y        A            01-JUL-1990             31-DEC-2099
         13225              Real Estate Foundation Receivable             Y        A            01-JUL-1990             31-DEC-2099
         13226              Misc Outside Scholarship Receivable           Y        A            11-DEC-2008             31-DEC-2099
         13227              Federal Teach Grant Receivable                Y        A            01-JUL-1990             31-DEC-2099
         13228              Federal HETAP Receivable                      Y        A            29-MAR-2010             31-DEC-2099
         13229              Direct Loan Receivable                        Y        A            29-MAR-2010             31-DEC-2099
       13400              A/R Non-Credit Program Fees                     N        A            30-AUG-2011             31-DEC-2099
         13401              A/R Non-Credit ELI Program Fee                Y        A            30-AUG-2011             31-DEC-2099
         13402              A/R Non-Credit ELI Cultural Act Fee           Y        A            30-AUG-2011             31-DEC-2099
         13403              A/R Non-Credit ELI Student Fee                Y        A            30-AUG-2011             31-DEC-2099
         13404              A/R Non-Credit ELI Testing Fee                Y        A            05-DEC-2011             31-DEC-2099
       13500              Non-Student Accounts Receivable                 N        A            01-JUL-1990             31-DEC-2099
         13501              Accounts Receivable-Foundation                Y        A            30-OCT-2006             31-DEC-2099
         13502              Accounts Rec-Equipment Trust Fund             Y        A            30-OCT-2006             31-DEC-2099
         13503              Accounts Receivable-Federal Grants            Y        A            30-OCT-2006             31-DEC-2099
         13504              Accounts Receivable-State                     Y        A            30-OCT-2006             31-DEC-2099
         13505              A/R Non-Student Local                         Y        A            14-DEC-2006             31-DEC-2099
         13506              Accounts Receivable-Res Rent                  Y        A            30-OCT-2006             31-DEC-2099
         13507              A/R Non-Student State                         Y        A            01-JUL-1990             31-DEC-2099
         13550              Salary Advances                               Y        A            30-OCT-2006             31-DEC-2099
         13551              Travel Advances                               Y        A            30-OCT-2006             31-DEC-2099
         13552              Invoice Processing Advances                   Y        A            30-OCT-2006             31-DEC-2099
         13553              Interest Receivable                           Y        A            30-OCT-2006             31-DEC-2099
         13554              Petty Cash Reimb                              Y        A            30-OCT-2006             31-DEC-2099
         13555              Returned Checks                               Y        A            30-OCT-2006             31-DEC-2099
         13556              Returned ACH                                  Y        A            01-JUL-1990             31-DEC-2099
         13950              Due From Other Funds                          N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
       13600              Appropriations Avail                            N        A            07-NOV-2006             31-DEC-2099
         13601              Appropriations Avail-Cap Projects             Y        A            03-APR-2007             31-DEC-2099
         13602              Appropriations Avail-21 Cent Bonds            Y        A            03-APR-2007             31-DEC-2099
         13603              Appropriations Avail-GOB                      Y        A            03-APR-2007             31-DEC-2099
         13604              Appropriations Avail-Other                    Y        A            03-APR-2007             31-DEC-2099
         13605              Appropriations Avail-Bank of NY               Y        A            03-APR-2007             31-DEC-2099
       13700              Other receivables                               N        A            07-NOV-2006             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 4

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         13701              Parking Fine Receivables                      Y        A            08-JAN-2009             31-DEC-2099
         13702              Telecom Receivables                           Y        A            08-JUN-2007             31-DEC-2099
         13703              Library Receivables                           Y        A            08-JUN-2007             31-DEC-2099
       13800              Allow for Doubtful Accounts-E&G                 N        A            07-NOV-2006             31-DEC-2099
         13801              Allow for Doubtful Accounts-AE                Y        A            03-APR-2007             31-DEC-2099
         13802              Allow for Doubtful Accounts-Notes             Y        A            03-APR-2007             31-DEC-2099
       13900              Accrued Accounts Receivable                     Y        A            21-MAR-2008             31-DEC-2099
  14                    Notes/Loans receivable                                                  01-JUL-1990             31-DEC-2099
       14000              Notes/Loans Receivable                          N        A            01-JUL-1990             31-DEC-2099
         14010              Notes/Loans Receivable,current                Y        A            01-JUL-1990             31-DEC-2099
         14015              Notes/Loans Receivable-noncurrent             Y        A            01-JUL-1990             31-DEC-2099
         14020              Principal Canceled Perkins                    Y        A            01-JUL-1990             31-DEC-2099
         14021              Principal Def Loan Assign USA                 Y        A            01-JUL-1990             31-DEC-2099
         14022              Principal Canc Prior 7/1/72 10%               Y        A            01-JUL-1990             31-DEC-2099
         14023              Prinicipal Canc Prior 7/1/72 15%              Y        A            01-JUL-1990             31-DEC-2099
         14024              Principal Cancelled 7/1/72  12.5%             Y        A            01-JUL-1990             31-DEC-2099
         14025              Principal Canc After 7/1/72 15%               Y        A            01-JUL-1990             31-DEC-2099
         14026              Principal Canc Afte 7/1/72 20%                Y        A            01-JUL-1990             31-DEC-2099
         14027              Principal Canc After 7/1/72 30%               Y        A            01-JUL-1990             31-DEC-2099
         14028              Loan Principal Cancelled - Death              Y        A            01-JUL-1990             31-DEC-2099
         14029              Loan Principal Canc - Disability              Y        A            01-JUL-1990             31-DEC-2099
         14030              Loan Principal Canc - Bankruptcy              Y        A            01-JUL-1990             31-DEC-2099
         14031              Loan Principal Adj - Other                    Y        A            01-JUL-1990             31-DEC-2099
         14032              Loan Interest Adj - Other                     Y        A            01-JUL-1990             31-DEC-2099
         14033              Loan Principal Canc - Law Enforce             Y        A            01-JUL-1990             31-DEC-2099
         14034              Loan Principal Canc - Peace Corp              Y        A            01-JUL-1990             31-DEC-2099
         14035              Loan Principal Canc - Health Svcs             Y        A            01-JUL-1990             31-DEC-2099
         14036              Loan Principal Canc - Teaching Shtg           Y        A            01-JUL-1990             31-DEC-2099
         14037              Principal Canc High Risk                      Y        A            01-JUL-1990             31-DEC-2099
         14038              Allow Doubtful Acct Perkins                   Y        A            01-JUL-1990             31-DEC-2099
  15                    Prepaid expenses                                                        01-JUL-1990             31-DEC-2099
       15000              Prepaid Expenses                                N        A            01-JUL-1990             31-DEC-2099
         15010              Prepaid Expenses                              Y        A            01-JUL-1990             31-DEC-2099
  16                    Inventory                                                               01-JUL-1990             31-DEC-2099
       16000              Inventory                                       N        A            01-JUL-1990             31-DEC-2099
         16010              Inventory                                     Y        A            01-JUL-1990             31-DEC-2099
  17                    Nondepreciable capital assets                                           01-JUL-1990             31-DEC-2099
       17000              Non-depreciable Capital Assets                  N        A            01-JUL-1990             31-DEC-2099
         17010              Land                                          Y        A            01-JUL-1990             31-DEC-2099
         17020              Construction in Progress                      Y        A            01-JUL-1990             31-DEC-2099
         17030              InexhaustibleWorks-Art/HistTreasure           Y        A            01-JUL-1990             31-DEC-2099
  18                    Depreciable capital assets, net                                         01-JUL-1990             31-DEC-2099
       18000              Depreciable Capital Assets                      N        A            01-JUL-1990             31-DEC-2099
         18010              Building                                      Y        A            01-JUL-1990             31-DEC-2099
           18011              Accum Depreciation-Building                 Y        A            01-JUL-1990             31-DEC-2099
         18020              Equipment                                     Y        A            01-JUL-1990             31-DEC-2099
           18021              Accum Depreciation-Equipment                Y        A            01-JUL-1990             31-DEC-2099
         18030              Infrastructure                                Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 5

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
           18031              Accum Depreciation-Infrastructure           Y        A            01-JUL-1990             31-DEC-2099
         18040              Improvements Other Than Building              Y        A            01-JUL-1990             31-DEC-2099
           18041              Accum Depreciation-Improvements             Y        A            01-JUL-1990             31-DEC-2099
         18050              Depreciable Works-Art/Hist Treasure           Y        A            01-JUL-1990             31-DEC-2099
           18051              Accum Depreciation-Depr Art Works           Y        A            01-JUL-1990             31-DEC-2099
         18060              Library Books                                 Y        A            01-JUL-1990             31-DEC-2099
           18061              Accum Depreciation-Library Books            Y        A            01-JUL-1990             31-DEC-2099
  19                    Other assets                                                            01-JUL-1990             31-DEC-2099
       19000              Other Assets                                    N        A            01-JUL-1990             31-DEC-2099
         19001              Due from the Primary Government               Y        A            01-JUL-1990             31-DEC-2099
         19002              Due from Foundation                           Y        A            01-JUL-1990             31-DEC-2099
         19003              Unamortized Loss on Adv Refunding             Y        A            01-JUL-1990             31-DEC-2099
         19004              Unamortized Bond Issuance Costs               Y        A            01-JUL-1990             31-DEC-2099
         19005              Miscellaneous Other Assets                    Y        A            01-JUL-1990             31-DEC-2099

20                    Liabilities                                                               01-JUL-1990             31-DEC-2099
  21                    Accts payable & accrued liabilities                                     01-JUL-1990             31-DEC-2099
       21000              Accounts Payable                                N        A            01-JUL-1990             31-DEC-2099
         21010              Accounts Payable                              Y        A            01-JUL-1990             31-DEC-2099
         21020              Salaries/Wages Payable                        Y        A            01-JUL-1990             31-DEC-2099
         21025              Payroll Stop Payment                          Y        A            01-JUL-1990             31-DEC-2099
         21030              Student Refunds Payable                       Y        A            01-JUL-1990             31-DEC-2099
         21035              General Stop Payment                          Y        A            01-JUL-1990             31-DEC-2099
         21040              Scholarships Payable                          Y        A            01-JUL-1990             31-DEC-2099
         21045              Retainage Payable                             Y        A            01-JUL-1990             31-DEC-2099
         21900              Accrued Accounts Payable                      Y        A            01-JUL-1990             31-DEC-2099
         21950              Due to Other Funds                            Y        A            01-JUL-1990             31-DEC-2099
  22                    Deferred revenue                                                        01-JUL-1990             31-DEC-2099
       22000              Deferred Revenue                                N        A            01-JUL-1990             31-DEC-2099
         22010              Deferred Revenue-Tuition                      Y        A            01-JUL-1990             31-DEC-2099
         22015              Deferred Revenue-Comp Fees                    N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         22020              Deferred Revenue-Housing                      N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         22025              Deferred Revenue-Board                        N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         22030              Deferred Revenue-AE Misc                      Y        A            01-JUL-1990             31-DEC-2099
         22035              Deferred Revenue-Capital Fee                  N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         22040              Deferred Revenue-Technology Fee               N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         22050              Deferred Revenue-Miscellaneous E&G            Y        A            01-JUL-1990             31-DEC-2099
         22051              Deferred Revenue-Econ Ed Workshop             Y        A            01-JUL-1990             31-DEC-2099
         22052              Deferred Rev. - Education Workshops           Y        A            03-APR-2013             31-DEC-2099
         22053              Deferred Revenue-Facility Rental              Y        A            01-JUL-1990             31-DEC-2099
         22054              Deferred Revenue-EBSELI                       Y        A            01-JUL-1990             31-DEC-2099
         22055              Def Revenue -Golf Membership Public           Y        A            10-JUN-2013             31-DEC-2099
         22060              Def Rev-Gold Membership Fac/Staff             Y        A            10-JUN-2013             31-DEC-2099
         22061              Deferred Revenue - Alumni House               Y        A            01-JUL-1990             31-DEC-2099
         22062              Deferred Revenue - Parking                    Y        A            01-AUG-2006             31-DEC-2099
         22063              Deferred Revenue - Job Fair                   Y        A            01-AUG-2006             31-DEC-2099
         22064              Def. Rev-NCAA Athletic Acad Enhance           Y        A            16-JUN-2011             31-DEC-2099
  23                    Obligation under securities lending                                     01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 6

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
       22300              Oblig Under Securities Lending                  N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         22301              Oblig Under Securities Lending                N        I            02-APR-2008 02-APR-2008 31-DEC-2099
       23000              Oblig Under Securities Lending                  N        A            30-OCT-2006             31-DEC-2099
         23001              Oblig Under Securities Lending                Y        A            30-OCT-2006             31-DEC-2099
  24                    Deposits held in custody for others                                     01-JUL-1990             31-DEC-2099
       22400              Deposits held in Custody for Others             N        A            01-JUL-1990             31-DEC-2099
         22410              Agency                                        Y        A            01-JUL-1990             31-DEC-2099
  25                    Long-term liabilities                                                   01-JUL-1990             31-DEC-2099
       25000              Long term Liabilities,current                   N        A            01-JUL-1990             31-DEC-2099
         25010              Compensated Absences-current                  Y        A            01-JUL-1990             31-DEC-2099
         25020              Capital Lease Obligations-current             Y        A            01-JUL-1990             31-DEC-2099
         25030              Bonds Payable-current                         Y        A            01-JUL-1990             31-DEC-2099
         25040              Notes Payable-current                         Y        A            01-JUL-1990             31-DEC-2099
         25050              Installment Purchases-current                 Y        A            01-JUL-1990             31-DEC-2099
         25060              Other Liabilities-current                     Y        A            01-JUL-1990             31-DEC-2099
       25100              Long term Liabilities, noncurrent               N        A            01-JUL-1990             31-DEC-2099
         25110              Compensated Absences-noncurrent               Y        A            01-JUL-1990             31-DEC-2099
         25120              Capital Lease Oblig-noncurrent                Y        A            01-JUL-1990             31-DEC-2099
         25130              Bonds Payable-noncurrent                      Y        A            01-JUL-1990             31-DEC-2099
         25140              Notes Payable-noncurrent                      Y        A            01-JUL-1990             31-DEC-2099
         25150              Installment Purchases-noncurrent              Y        A            01-JUL-1990             31-DEC-2099
         25160              Other Liabilities-noncurrent                  Y        A            01-JUL-1990             31-DEC-2099
  26                    Federal Perkins loan contributions                                      01-JUL-1990             31-DEC-2099
       26000              Federal Perkins Loan Contribution               N        A            01-JUL-1990             31-DEC-2099
         26010              Federal Perkins Loan Contribution             Y        A            01-JUL-1990             31-DEC-2099
  27                    Unapplied Liabilities                                                   31-OCT-2006             31-DEC-2099
       27000              Unapplied Liabilities                           N        A            31-OCT-2006             31-DEC-2099
         27001              Unapplied Tuition                             Y        A            10-APR-2007             31-DEC-2099
         27002              Unapplied Deposits Current                    Y        A            18-DEC-2006             31-DEC-2099
         27003              Unapplied Deposits Deferred                   Y        A            18-DEC-2006             31-DEC-2099
         27005              Unapplied Liabilities - ELI Program           Y        A            30-AUG-2011             31-DEC-2099
         27006              Unapplied Liabilities Fin Aid                 Y        A            31-OCT-2006             31-DEC-2099
         27007              Unapplied Exemptions                          Y        A            31-OCT-2006             31-DEC-2099
         27008              Unposted Refunds                              Y        A            31-OCT-2006             31-DEC-2099
         27009              Unapplied Installments                        Y        A            31-OCT-2006             31-DEC-2099
         27010              Unapplied Payments Ret Chks                   Y        A            31-OCT-2006             31-DEC-2099
         27011              Third Party Contract Clearing                 Y        A            07-NOV-2006             31-DEC-2099
         27012              Unapplied Liabilities Perkins                 Y        A            07-NOV-2006             31-DEC-2099
         27013              Unapplied Liabilities Petty Cash              Y        A            07-NOV-2006             31-DEC-2099
         27014              Unapplied Liabilities Gen Ops                 Y        A            07-NOV-2006             31-DEC-2099
         27015              Unapplied Liabilities EFT                     Y        A            14-DEC-2006             31-DEC-2099
         27015Q             Unapplied Liabilities EFT                     N        I            14-DEC-2006 14-DEC-2006 31-DEC-2099
         27016              Unapplied Liabilities Fed/State F/A           Y        A            06-NOV-2006             31-DEC-2099
         27017              Unapplied Loan Returns                        Y        A            01-NOV-2006             31-DEC-2099
         27018              Unposted Lender Refund                        Y        A            01-NOV-2006             31-DEC-2099
         27019              Unapplied Tuition Deferred                    Y        A            01-NOV-2006             31-DEC-2099
         27020              Unapplied Misc Fin Aid Clearing               Y        A            01-NOV-2006             31-DEC-2099
         27021              Unapplied PLUS Loan Returns                   Y        A            01-NOV-2006             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 7

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         27022              Unapplied PLUS Loan Refunds-Parent            Y        A            08-JUN-2007             31-DEC-2099
         27023              Private Loans                                 Y        A            01-NOV-2006             31-DEC-2099
         27024              Unapplied Private Loans                       Y        A            01-NOV-2006             31-DEC-2099
         27025              Unapplied VMSDEP                              Y        A            01-NOV-2006             31-DEC-2099
         27026              Unposted Student Refunds                      Y        A            01-NOV-2006             31-DEC-2099
         27027              Unapplied Outside Scholarships                Y        A            29-MAR-2010             31-DEC-2099
         27028              Unapplied Direct Loans                        Y        A            29-MAR-2010             31-DEC-2099
         27029              Unapplied Liabilities Lancer Card             Y        A            28-JUL-2010             31-DEC-2099
  28                    Deposits                                                                01-JUL-1990             31-DEC-2099
       28000              Deposits                                        N        A            01-JUL-1990             31-DEC-2099
         28001              Deposits Payable Current                      Y        A            03-JAN-2007             31-DEC-2099
         28002              Unapplied Deposit Current                     N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         28003              Unapplied Deposit Deferred                    N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         28004              Deferred Revenue - Tuition Deposits           Y        A            19-JAN-2011             31-DEC-2099
  29                    Other Liabilities                                                       01-JUL-1990             31-DEC-2099
       29000              Other Liabilities                               N        A            01-JUL-1990             31-DEC-2099
         29001              Advance from Treasurer                        Y        A            02-MAY-2007             31-DEC-2099
         29002              Due to Foundation                             Y        A            01-JUL-1990             31-DEC-2099
         29003              Unamortized Gain on Adv Refunding             Y        A            01-JUL-1990             31-DEC-2099
         29005              Miscellaneous Other Liabilities               Y        A            01-JUL-1990             31-DEC-2099

30                    Control Accounts                                                          01-JUL-1990             31-DEC-2099
  31                    Control Accounts                                                        01-JUL-1990             31-DEC-2099
       31000              Control Accounts                                N        A            01-JUL-1990             31-DEC-2099
       31001              Expenditure Control                             N        A            29-OCT-2008             31-DEC-2099
       31002              Budgeted Expenditure Control                    N        A            01-JUL-1990             31-DEC-2099
       31003              Revenue Control                                 N        A            01-JUL-1990             31-DEC-2099
       31004              Budgeted Revenue Control                        N        A            01-JUL-1990             31-DEC-2099
       31005              Encumbrance Control                             N        A            01-JUL-1990             31-DEC-2099
       31006              Reserve for Encumbrances                        N        A            01-JUL-1990             31-DEC-2099
       31007              Reservation Control                             N        A            01-JUL-1990             31-DEC-2099
       31008              Reserve for Reservations                        N        A            01-JUL-1990             31-DEC-2099
       31009              Transfer Control                                N        A            01-JUL-1990             31-DEC-2099
       31010              Budgeted Transfer Control                       N        A            01-JUL-1990             31-DEC-2099
       31011              Budgeted Change to Net Assets                   N        A            01-JUL-1990             31-DEC-2099
       31012              Prior Year Expenditure Control                  N        A            01-JUL-1990             31-DEC-2099
       31013              Prior Yr Budgeted Expenditure Ctl               N        A            01-JUL-1990             31-DEC-2099
       31014              Prior Yr Revenue Control                        N        A            01-JUL-1990             31-DEC-2099
       31015              Prior Yr Budgeted Revenue Control               N        A            01-JUL-1990             31-DEC-2099
       31016              Prior Yr Encumbrance Control                    N        A            01-JUL-1990             31-DEC-2099
       31017              Prior Yr Reserve - Encumbrance Ctl              N        A            01-JUL-1990             31-DEC-2099
       31018              Prior Yr Reservation Control                    N        A            01-JUL-1990             31-DEC-2099
       31019              Prior Yr Reserve - Reservation Ctl              N        A            01-JUL-1990             31-DEC-2099
       31020              Prior Yr Transfer Control                       N        A            01-JUL-1990             31-DEC-2099
       31021              Prior Yr Budget Transfer Control                N        A            01-JUL-1990             31-DEC-2099
       31022              Prior Yr Budget Chng Net Assets Ctl             N        A            01-JUL-1990             31-DEC-2099

40                    Fund Balance/Net Assets                                                   01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 8

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
  41                    Fund Balance                                                            01-JUL-1990             31-DEC-2099
       41000              Fund Balance                                    N        A            01-JUL-1990             31-DEC-2099
         41010              Fund Balance                                  Y        A            01-JUL-1990             31-DEC-2099
           41020              Transfers In                                Y        A            01-JUL-1990             31-DEC-2099
           41030              Transfers Out                               Y        A            01-JUL-1990             31-DEC-2099

50                    Revenue                                                                   01-JUL-1990             31-DEC-2099
  51                    E & G Revenue                                                           01-JUL-1990             31-DEC-2099
       51000              E & G Revenue                                   N        A            01-JUL-1990             31-DEC-2099
         51100              Tuition and Fees                              N        A            01-JUL-1990             31-DEC-2099
           51101              Regular Session Tuition                     N        I            02-APR-2008 02-APR-2008 31-DEC-2099
           51102              Regular Session Tuition                     Y        A            01-JUL-1990             31-DEC-2099
           51103              Delinquent Tuition                          Y        A            04-FEB-2010             31-DEC-2099
           51104              Study Abroad Course Fee                     Y        A            07-SEP-2006             31-DEC-2099
           51105              Admission Application Fee                   Y        A            16-FEB-2011             31-DEC-2099
           51106              Commencement Fee                            Y        A            01-JUL-1990             31-DEC-2099
           51107              Registration Fee                            Y        A            01-JUL-1990             31-DEC-2099
           51108              Orientation Fee                             Y        A            01-JUL-1990             31-DEC-2099
           51109              Course Fee                                  Y        A            01-JUL-1990             31-DEC-2099
           51110              On-Line Fee                                 Y        A            01-JUL-1990             31-DEC-2099
           51111              Late Payment Fee                            Y        A            01-JUL-1990             31-DEC-2099
           51112              Study Abroad Admin Fee                      Y        A            01-JUL-1990             31-DEC-2099
           51113              Technology Fee                              N        I            31-MAY-2012 31-MAY-2012 31-DEC-2099
           51114              Learning Plus Test Fee                      N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
           51115              Capital Outlay Fee                          Y        A            01-JUL-1990             31-DEC-2099
           51116              Tutoring Fee                                N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
           51117              PLUS Program Fee                            Y        A            09-AUG-2006             31-DEC-2099
           51118              On Trac Program Fee                         Y        A            09-AUG-2006             31-DEC-2099
           51119              On-Line Registration Fee                    Y        A            01-JUL-1990             31-DEC-2099
           51120              Internship Course Fee                       Y        A            01-JUL-1990             31-DEC-2099
           51121              Student Fee Deposit Forfeiture              Y        A            01-JUL-1990             31-DEC-2099
           51122              Small Balance Adjustments                   Y        A            01-JUL-1990             31-DEC-2099
           51123              Bookstore Vouchers                          Y        A            01-JUL-1990             31-DEC-2099
           51124              On Line Fee Non Credit                      Y        A            07-FEB-2008             31-DEC-2099
           51125              Art Course Misc Sales                       Y        A            01-JUL-1990             31-DEC-2099
           51126              Tuition Assessed Internship Fee             Y        A            11-JUN-2009             31-DEC-2099
           51127              Transcript Revenue                          Y        A            29-JUN-2009             31-DEC-2099
           51128              Enrollment/Degree Verification Fee          Y        A            21-OCT-2009             31-DEC-2099
           51129              Graduate Continuous Enrollment Fee          Y        A            20-AUG-2009             31-DEC-2099
           51130              125% Tuition Surcharge                      Y        A            04-MAY-2011             31-DEC-2099
         51200              General Fund Appropriation                    N        A            01-JUL-1990             31-DEC-2099
           51201              General Fund Appropriation                  Y        A            01-JUL-1990             31-DEC-2099
           51202              ARRA - Higher Ed Stimulus                   Y        A            03-JUN-2010             31-DEC-2099
           51203              Capital Project Appropriation               Y        A            01-JUL-2006             31-DEC-2099
         51300              Sale and Service E&G Activities               N        A            01-JUL-1990             31-DEC-2099
           51301              Security Services                           Y        A            01-JUL-1990             31-DEC-2099
           51302              E & G Facility Rentals                      Y        A            27-MAY-2008             31-DEC-2099
           51303              Information Tech Services                   Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 9

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
           51304              Theatre Revenue                             Y        A            01-JUL-1990             31-DEC-2099
           51305              Arthritis Aquatics                          Y        A            01-JUL-1990             31-DEC-2099
           51306              Workshops Revenue - EDUC                    Y        A            03-APR-2013             31-DEC-2099
           51307              Workshops Revenue - HRK                     N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
           51308              Workshops Revenue - EMPL                    N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
           51309              Economic Ed Income                          Y        A            01-JUL-1990             31-DEC-2099
         51400              Other Sources                                 N        A            01-JUL-1990             31-DEC-2099
           51401              Library Income - Fines & Charges            Y        A            01-JUL-1990             31-DEC-2099
           51402              Library Income - Fines/Charges Del          Y        A            01-JUL-1990             31-DEC-2099
           51403              Library Income - Copy Machine               Y        A            01-JUL-1990             31-DEC-2099
           51404              Library Income - Transparencies             Y        A            01-JUL-1990             31-DEC-2099
           51405              Library Income - Sales Tax                  Y        A            01-JUL-1990             31-DEC-2099
           51406              Post Office Sales                           Y        A            01-JUL-1990             31-DEC-2099
           51407              Job Fair Income                             Y        A            01-JUL-1990             31-DEC-2099
           51408              Miscellaneous E&G Income                    Y        A            01-JUL-1990             31-DEC-2099
           51409              Art Course Misc Sales                       N        I            02-APR-2008 02-APR-2008 31-DEC-2099
           51410              Insurance Reimbursement - E&G               Y        A            01-JUL-1990             31-DEC-2099
           51411              Surplus Property Sales - E&G                N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
           51412              Prior Year Income - E&G                     Y        A            01-JUL-1990             31-DEC-2099
           51413              MPP Enrollment Fees                         Y        A            01-APR-2008             31-DEC-2099
           51414              Sales Tax - E&G                             Y        A            01-JUL-1990             31-DEC-2099
           51415              Perkins Admin Fee                           Y        A            01-JUL-1990             31-DEC-2099
           51416              SEOG Admin Fee                              Y        A            01-JUL-1990             31-DEC-2099
           51417              FWS Admin Fee                               Y        A            01-JUL-1990             31-DEC-2099
           51418              VA Admin Fee                                Y        A            01-JUL-1990             31-DEC-2099
           51419              Pell Admin Fee                              Y        A            01-JUL-1990             31-DEC-2099
           51420              Agency Indirect Cost Recovery               Y        A            01-JUL-1990             31-DEC-2099
           51421              Statewide Indirect Cost Recovery            Y        A            01-JUL-1990             31-DEC-2099
           51422              Jamestown Conference                        N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
           51423              Proctor Fee                                 Y        A            01-JUL-2005             31-DEC-2099
           51424              Returned Item Penalty Accrual Clear         Y        A            19-JAN-2011             31-DEC-2099
           51425              Nursing Program Revenue                     N        I            14-DEC-2009 14-DEC-2009 31-DEC-2099
           51426              Micro Computer Repairs - E&G                N        I            20-OCT-2010 20-OCT-2010 31-DEC-2099
           51427              Departmental Grants/Scholarships            Y        A            01-JUL-1990             31-DEC-2099
           51428              Short Term Local Loan Clearing              Y        A            01-JUL-1990             31-DEC-2099
           51429              Interest Earnings on Tuition & Fee          N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
           51430              Credit Card Rebates                         N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
           51431              New College Institute                       Y        A            19-MAR-2009             31-DEC-2099
           51432              Job Fair Income - Career                    Y        A            17-NOV-2010             31-DEC-2099
           51433              Returned Item Penalty Cash Clearing         Y        A            19-JAN-2011             31-DEC-2099
         51600              LU Extended Revenue                           N        A            28-JUN-2013             31-DEC-2099
           51601              LUx For-Credit Revenue                      Y        A            28-JUN-2013             31-DEC-2099
           51602              LUx Non-Credit Revenue                      Y        A            28-JUN-2013             31-DEC-2099
  52                    ESL Non-Credit Program                                                  28-JUN-2013             31-DEC-2099
       52000              ESL Non-Credit Program                          N        A            28-JUN-2013             31-DEC-2099
         52001              ESL Program Fee                               Y        A            31-JAN-2012             31-DEC-2099
         52002              ESL Cultural Activity Fee                     Y        A            31-JAN-2012             31-DEC-2099
         52003              ESL Testing Fee                               Y        A            31-JAN-2012             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 10

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         52004              ESL Application Fee                           Y        A            31-JAN-2012             31-DEC-2099
  53                    Fed State Fin Aid Revenue                                               26-JUL-2006             31-DEC-2099
       53000              Fed State Fin Aid Revenue                       N        A            01-JUL-1990             31-DEC-2099
         53001              Fed State Fin Aid Revenue                     Y        A            01-JUL-1990             31-DEC-2099
         53002              HETAP                                         N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
         53003              EFT Revenue - Local                           Y        I            16-NOV-2011 16-NOV-2011 31-DEC-2099
  54                    Perkins Revenue                                                         01-JUL-1990             31-DEC-2099
       54000              Perkins Revenue                                 N        A            01-JUL-1990             31-DEC-2099
         54320              Perkins - Interest Earned                     Y        A            24-APR-2008             31-DEC-2099
         54321              Perkins - Interest on Bank Acct               Y        A            24-APR-2008             31-DEC-2099
         54400              Perkins - Fed Cap Contribution                Y        A            24-APR-2008             31-DEC-2099
         54401              Perkins - Fed Cont After 7/1/9                Y        A            24-APR-2008             31-DEC-2099
         54409              Perkins - Inst Cont After 7/1/9               Y        A            24-APR-2008             31-DEC-2099
         54410              Perkins - Institute Can Cont                  Y        A            24-APR-2008             31-DEC-2099
         54411              Perkins Int Assigned/Accepted by US           Y        A            24-APR-2008             31-DEC-2099
         54412              Other Income Perkins                          Y        A            01-JUL-1990             31-DEC-2099
         54413              Perkins Reimb Cancel After 7/1/72             Y        A            24-APR-2008             31-DEC-2099
  55                    Grants and Contracts                                                    01-JUL-1990             31-DEC-2099
       55000              Grants and Contracts                            N        A            01-JUL-1990             31-DEC-2099
         55001              Grants and Contracts                          Y        A            01-JUL-1990             31-DEC-2099
  56                    Auxiliary Program Revenue                                               01-JUL-1990             31-DEC-2099
       56000              Dining Fee and Sales                            N        A            01-JUL-1990             31-DEC-2099
         56001              Food Service Fees                             Y        A            01-JUL-1990             31-DEC-2099
         56002              Food Service Commission                       Y        A            01-JUL-1990             31-DEC-2099
       56100              Bookstore Sales                                 N        A            01-JUL-1990             31-DEC-2099
         56101              Bookstore Sales                               Y        A            17-MAR-2008             31-DEC-2099
       56200              Housing Fee and Sales                           N        A            01-JUL-1990             31-DEC-2099
         56201              Residence Hall Fees                           Y        A            01-JUL-1990             31-DEC-2099
         56202              RH Sales - Conferences                        Y        A            01-JUL-1990             31-DEC-2099
         56203              RH Sales - Chapter Room Rental                Y        A            01-JUL-1990             31-DEC-2099
         56204              RH Sales - Room Rental                        Y        A            01-JUL-1990             31-DEC-2099
         56205              RH Sales - Room Change                        Y        A            01-JUL-1990             31-DEC-2099
         56206              RH Damage Assessment Revenue                  Y        A            08-JUN-2007             31-DEC-2099
         56207              RH Damage Fee Revenue                         Y        A            08-JUN-2007             31-DEC-2099
       56300              Other Aux Program Revenue                       N        A            01-JUL-1990             31-DEC-2099
         56301              Comp Fees - Parking                           Y        A            18-DEC-2007             31-DEC-2099
         56302              Parking Decal Sales - Student                 Y        A            04-NOV-2008             31-DEC-2099
         56303              Parking Decal Sales - Faculty/Staff           Y        A            04-NOV-2008             31-DEC-2099
         56304              Parking Fine Revenue - Cash                   N        I            07-FEB-2011 07-FEB-2011 31-DEC-2099
         56305              Parking Sales - Facility Rental               Y        A            04-NOV-2008             31-DEC-2099
         56306              Parking Fine Revenue - Accrual                Y        A            01-JUL-1990             31-DEC-2099
         56401              Telephone Sales - Students                    Y        A            01-JUL-1990             31-DEC-2099
         56402              Telephone Sales - Admin                       Y        A            01-JUL-1990             31-DEC-2099
         56501              Health Service Sales                          Y        A            01-JUL-1990             31-DEC-2099
         56601              Student Union Sales                           Y        A            01-JUL-1990             31-DEC-2099
         56602              Student Union Facility Rental                 Y        A            01-JUL-1990             31-DEC-2099
         56701              Intramurals Revenue                           Y        A            01-JUL-1990             31-DEC-2099
         56702              Comp Fees - Intramurals                       Y        A            16-JUN-2008             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 11

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         56801              Comp Fees - Athletics                         Y        A            18-DEC-2007             31-DEC-2099
         56802              Athletic Game Ticket Sales                    Y        A            12-DEC-2006             31-DEC-2099
         56803              Athletic Misc Income                          Y        A            01-JUL-1990             31-DEC-2099
         56804              Athletic Season Ticket Sales                  Y        A            01-JUL-2005             31-DEC-2099
         56805              NCAA Revenue                                  Y        A            01-JUL-2005             31-DEC-2099
         56806              Athletic Game Guarantees                      Y        A            01-JUL-2005             31-DEC-2099
         56807              Athletic Site Rental                          Y        A            01-JUL-2005             31-DEC-2099
         56808              Student Athlete Support                       Y        A            01-JUL-1990             31-DEC-2099
         56809              Athletic Royalty Income                       Y        A            16-FEB-2011             31-DEC-2099
         56901              Comp Fees - Other Auxiliary                   Y        A            18-DEC-2007             31-DEC-2099
         56902              Aux Facility Rent                             Y        A            27-MAY-2008             31-DEC-2099
         56903              Residential Rent Income                       Y        A            01-JUL-1990             31-DEC-2099
         56904              Computer Sales                                Y        A            22-JUN-2011             31-DEC-2099
         56905              Micro Computer Repairs - Aux                  N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
         56906              Network Connection                            N        I            20-OCT-2010 20-OCT-2010 31-DEC-2099
         56907              Sale of Internet Services                     N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         56908              Conference Income - State                     Y        A            20-JUL-2007             31-DEC-2099
         56909              Comp Fees - Golf Course                       Y        A            18-DEC-2007             31-DEC-2099
         56910              Golf Course Green Fees - Stu/Fac/St           Y        A            01-JUL-1990             31-DEC-2099
         56911              Golf Course Green Fees - Public               Y        A            01-JUL-1990             31-DEC-2099
         56912              Golf Course Memberships - Student             Y        A            01-JUL-1990             31-DEC-2099
         56913              Golf Course Memberships - Faculty/S           Y        A            01-JUL-1990             31-DEC-2099
         56914              Golf Course Memberships - Public              Y        A            01-JUL-1990             31-DEC-2099
         56915              Golf Course Cart Rental - Stu/Fac/S           Y        A            01-JUL-1990             31-DEC-2099
         56916              Golf Course Cart Rental - Public              Y        A            01-JUL-1990             31-DEC-2099
         56917              Golf Course Range Fees - Public               Y        A            01-JUL-1990             31-DEC-2099
         56918              Golf Course Repair & Labor Fees               Y        A            01-JUL-1990             31-DEC-2099
         56919              Golf Course Rental Fees                       Y        A            01-JUL-1990             31-DEC-2099
         56920              Golf Course Other Income                      Y        A            01-JUL-1990             31-DEC-2099
         56921              Golf Course Pro Shop Sales                    Y        A            01-JUL-1990             31-DEC-2099
         56922              Golf Course Sales Tax                         Y        A            01-JUL-1990             31-DEC-2099
         56923              Sales Tax - Aux                               Y        A            29-NOV-2006             31-DEC-2099
         56924              Print Shop Revenue                            Y        A            01-JUL-1990             31-DEC-2099
         56925              LancerCard Revenue                            N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
         56926              LCCLL Revenue                                 Y        A            21-JUN-2011             31-DEC-2099
         56927              Royalty Income                                Y        A            01-JUL-1990             31-DEC-2099
         56928              Student Activity Fees - Clearing              Y        A            01-JUL-1990             31-DEC-2099
         56929              Digital Signage Income                        Y        A            05-DEC-2011             31-DEC-2099
         56930              LCCLL Third Party Revenue                     Y        A            01-JUL-1990             31-DEC-2099
         56931              Early Intervention 3rd Party Rev              Y        A            01-JUL-1990             31-DEC-2099
         56932              Early Intervention SPO Revenue                Y        A            01-JUL-1990             31-DEC-2099
         56933              Computer Repair Revenue                       Y        A            09-JUN-2011             31-DEC-2099
         56934              PDA Revenue                                   Y        A            11-NOV-2009             31-DEC-2099
         56935              Early Intervention Medicaid Revenue           Y        A            07-DEC-2009             31-DEC-2099
       56900              Other Sources                                   N        A            01-JUL-1990             31-DEC-2099
         56951              Miscellaneous Aux Income                      Y        A            01-JUL-1990             31-DEC-2099
         56952              Insurance Reimbursement - Aux                 Y        A            01-JUL-1990             31-DEC-2099
         56953              Interest on Auxiliary Balance                 Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 12

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         56954              Recycling Sales                               Y        A            01-JUL-1990             31-DEC-2099
         56955              Surplus Property Sales - Aux                  Y        A            01-JUL-1990             31-DEC-2099
         56956              Prior Year Income - Aux                       Y        A            01-JUL-1990             31-DEC-2099
         56957              Alumni House Income                           N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         56958              Bank of NY Bond Interest Revenue              Y        A            14-FEB-2011             31-DEC-2099
         56999              Non-Credit Student Fee                        Y        A            30-AUG-2011             31-DEC-2099
  57                    Federal Work Study                                                      01-JUL-1990             31-DEC-2099
       57000              Federal Work Study                              N        A            01-JUL-1990             31-DEC-2099
         57001              Federal Work Study - E&G                      Y        A            01-JUL-1990             31-DEC-2099
         57002              Federal Work Study - Aux                      Y        A            01-JUL-1990             31-DEC-2099
         57003              Federal Work Study - ARRA                     Y        A            07-JUN-2010             31-DEC-2099
  58                    Gains                                                                   01-JUL-1990             31-DEC-2099
       58000              Gains                                           N        A            01-JUL-1990             31-DEC-2099
         58001              Gain on Disposal of Asset                     Y        A            01-JUL-1990             31-DEC-2099
  59                    Local Revenues                                                          01-JUL-1990             31-DEC-2099
       59000              Local Revenue                                   N        A            01-JUL-1990             31-DEC-2099
         59001              Local Aux Revenue Recording                   N        I            20-OCT-2010 20-OCT-2010 31-DEC-2099
         59002              Snack Commissions                             Y        A            19-JAN-2011             31-DEC-2099
         59003              Local Revenue - Other                         Y        A            01-JUL-1990             31-DEC-2099
         59004              Alumni House Usage                            Y        A            01-JUL-1990             31-DEC-2099
         59005              Interest Earned - Bank 4                      Y        A            16-FEB-2011             31-DEC-2099
         59006              Student Activity (SGA)                        Y        A            01-JUL-1990             31-DEC-2099
         59007              Alcohol Education Pgm (OCTAA)                 Y        A            01-JUL-1990             31-DEC-2099
         59008              Conferences - Local                           Y        A            20-JUL-2007             31-DEC-2099
         59009              Principals Institute                          Y        A            01-JUL-1990             31-DEC-2099
         59010              Residence Hall Damage                         N        I            19-JAN-2011 19-JAN-2011 31-DEC-2099
         59011              LancerCard Off-Campus Commissions             Y        A            30-JUN-2010             31-DEC-2099
         59012              Local Sales Tax - B&B                         Y        A            03-APR-2013             31-DEC-2099
         59013              Local Loan Interest Earned                    Y        A            29-JAN-2010             31-DEC-2099
         59014              LancerCard On-Campus Commissions              Y        A            30-JUN-2010             31-DEC-2099
         59015              LancerCard Service Fees                       Y        A            30-JUN-2010             31-DEC-2099
         59016              Interest Earned - Bank 9                      Y        A            16-FEB-2011             31-DEC-2099
         59017              LancerCard Misc Card Fees                     Y        A            30-JUN-2010             31-DEC-2099
         59018              LancerCard Forfeitures                        Y        A            30-JUN-2010             31-DEC-2099
         59019              Interest Earned - Bank 5                      Y        A            16-FEB-2011             31-DEC-2099
         59020              Pepsi Commissions                             Y        A            19-JAN-2011             31-DEC-2099
         59021              Washer/Dryer Commissions                      Y        A            19-JAN-2011             31-DEC-2099
         59025              Local Revenue - Returned Item Fees            Y        A            09-SEP-2010             31-DEC-2099
         59026              Interest Earned - Bank 2                      Y        A            21-JUN-2011             31-DEC-2099
         59027              Orientation Revenue                           Y        A            01-JUL-2011             31-DEC-2099
         59028              ESL Culteral Activity Fee - Local             Y        A            31-JAN-2012             31-DEC-2099
         59029              Athletic Sponsorship Income - Local           Y        A            31-JAN-2012             31-DEC-2099
         59030              Police Asset Seizures                         Y        A            30-AUG-2012             31-DEC-2099
         59031              Local Sales Tax - Conferences                 Y        A            03-APR-2013             31-DEC-2099
       59999               Dummy Corrections                              N        I            02-APR-2008 02-APR-2008 31-DEC-2099

60                    Salaries and Benefits                                                     01-JUL-1990             31-DEC-2099
  61                    Salaries and wages                                                      01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 13

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
       61100              Personal Services                               B        A            01-JUL-1990             31-DEC-2099
         61120              Salaries                                      N        A            01-JUL-1990             31-DEC-2099
           61121              Salaries, Admin Higher Ed                   Y        A            01-JUL-1990             31-DEC-2099
           61122              Salaries, Appointed Officials               Y        A            01-JUL-1990             31-DEC-2099
           61123              Salaries, Classified                        Y        A            01-JUL-1990             31-DEC-2099
           61124              Salaries, Other Officials                   Y        A            01-JUL-1990             31-DEC-2099
           61125              Salaries, Overtime                          Y        A            01-JUL-1990             31-DEC-2099
           61126              Salaries, Teaching and Research             Y        A            01-JUL-1990             31-DEC-2099
           61127              Salaries, VA Law Officers Ret Sys           Y        A            17-APR-2013             31-DEC-2099
           61128              Salaries, IT Employees                      Y        A            01-JUL-1990             31-DEC-2099
           61129              Salaries, Overtime for IT Employees         Y        A            01-JUL-1990             31-DEC-2099
         61130              Special Payments                              N        A            01-JUL-1990             31-DEC-2099
           61131              Bonuses and Incentives                      Y        A            01-JUL-1990             31-DEC-2099
           61132              Salaries, Active Military Supplemnt         Y        A            01-JUL-1990             31-DEC-2099
           61133              Overseas Differential Compensation          Y        A            01-JUL-1990             31-DEC-2099
           61134              Specified Per Diem Payments                 Y        A            01-JUL-1990             31-DEC-2099
           61135              Wages and Allowances                        Y        A            01-JUL-1990             31-DEC-2099
           61136              Work Programs                               Y        A            01-JUL-1990             31-DEC-2099
           61137              Employee Suggestion Awards                  Y        A            01-JUL-1990             31-DEC-2099
           61139              Special Payments for Academic Svcs          Y        A            01-JUL-1990             31-DEC-2099
         61140              Wages                                         N        A            01-JUL-1990             31-DEC-2099
           61141              Wages, General                              Y        A            01-JUL-1990             31-DEC-2099
           61142              Wages, Graduate Assistant                   Y        A            01-JUL-1990             31-DEC-2099
           61143              Wages, Overtime                             Y        A            01-JUL-1990             31-DEC-2099
           61144              College Work Study Student                  Y        A            01-JUL-1990             31-DEC-2099
           61145              Wages, Teaching & Researching (PT)          Y        A            01-JUL-1990             31-DEC-2099
           61146              Wages, Federal Work Study Student           Y        A            01-JUL-1990             31-DEC-2099
           61147              Wages, Substitue Judges                     Y        A            01-JUL-1990             31-DEC-2099
           61148              Wages, State Work Study Student             Y        A            01-JUL-1990             31-DEC-2099
           61149              Wages, IT Employees                         Y        A            01-JUL-1990             31-DEC-2099
         61150              Disability Benefits                           N        A            01-JUL-1990             31-DEC-2099
           61151              Workers Compensation Awards                 Y        A            17-APR-2013             31-DEC-2099
           61152              Supplemental Workers Comp Awards            Y        A            06-MAY-2013             31-DEC-2099
           61153              Short-term Disability Benefits              Y        A            01-JUL-1990             31-DEC-2099
           61154              Supplemental Disability Benefits            Y        A            01-JUL-1990             31-DEC-2099
           61158              Recoveries for Workers Comp Awards          Y        A            06-MAY-2013             31-DEC-2099
         61160              Termination Personal Service Costs            N        A            01-JUL-1990             31-DEC-2099
           61161              Early Retirement Incentive Payments         Y        A            01-JUL-1990             31-DEC-2099
           61162              Salaries, Annual Leave Balances             Y        A            01-JUL-1990             31-DEC-2099
           61163              Salaries, Sick Leave Balances               Y        A            01-JUL-1990             31-DEC-2099
           61164              Salaries, Comp Leave Balances               Y        A            01-JUL-1990             31-DEC-2099
           61165              Employee Retirement Contributions           Y        A            17-MAY-2010             31-DEC-2099
         61170              Workforce Transition Act Term PSC             N        A            01-JUL-1990             31-DEC-2099
           61171              WTA-Pymnts for Trans Severance Bene         Y        A            01-JUL-1990             31-DEC-2099
           61172              WTA-Fed Old-Age Ins for Sal St Empl         Y        A            01-JUL-1990             31-DEC-2099
           61173              WTA-Med/Hosp Insurance                      Y        A            01-JUL-1990             31-DEC-2099
           61174              WTA-Group Life Insurance                    Y        A            01-JUL-1990             31-DEC-2099
           61175              WTA-Early Retirement Payments               Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 14

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
           61176              WTA-Salaries, Annual Leave Balances         Y        A            01-JUL-1990             31-DEC-2099
           61177              WTA-Salaries, Sick Leave Balances           Y        A            01-JUL-1990             31-DEC-2099
           61178              WTA-Salaries, Comp Leave Balances           Y        A            01-JUL-1990             31-DEC-2099
           61179              WTA-Unemployment Comp Awards                Y        A            01-JUL-1990             31-DEC-2099
         61190              Workforce Transition Act Term PSC             N        A            01-JUL-1990             31-DEC-2099
           61195              Turnover and Vacancy Savings                B        A            01-FEB-2013             31-DEC-2099
           61196              Indirect Cost Recovery Aux Programs         Y        A            01-JUL-1990             31-DEC-2099
           61197              Indirect Cost Recovery Sponsored Pr         Y        A            01-JUL-1990             31-DEC-2099
           61198              Interagency Recoveries Per Svs              Y        A            01-JUL-1990             31-DEC-2099
           61199              Intra-agency Recoveries Per Svs             Y        A            01-JUL-1990             31-DEC-2099
  62                    Fringe benefits                                                         01-JUL-1990             31-DEC-2099
       61110              Employee Benefits                               N        A            01-JUL-1990             31-DEC-2099
         61111              Emplr Ret Contrib-VRS Def Ben Prog            Y        A            01-JUL-1990             31-DEC-2099
         61112              Fed Old-Age Ins for Sal St Emple              Y        A            01-JUL-1990             31-DEC-2099
         61113              Fed Old-Age Ins for Waged St Emple            Y        A            01-JUL-1990             31-DEC-2099
         61114              Group Life Insurance                          Y        A            01-JUL-1990             31-DEC-2099
         61115              Medical/Hospitalization Insurance             Y        A            01-JUL-1990             31-DEC-2099
         61116              Retiree Med/Hosp Insurance Credit             Y        A            01-JUL-1990             31-DEC-2099
         61117              Long-term Disability Insurance                Y        A            01-JUL-1990             31-DEC-2099
         61118              Teachers Insurance Annuity                    Y        A            01-JUL-1990             31-DEC-2099
         61119              Emplr Ret Contrib-Def Contrib Prog            Y        A            01-JUL-1990             31-DEC-2099
         61138              Deferred Compensation Match Pymnts            Y        A            01-JUL-1990             31-DEC-2099

70                    Non-Labor Expense                                                         01-JUL-1990             31-DEC-2099
  71                    Operating Expenditures                                                  01-JUL-1990             31-DEC-2099
       71200              Contractual Services                            B        A            01-JUL-1990             31-DEC-2099
         71205              Seat Management Services                      Y        A            01-JUL-1990             31-DEC-2099
         71209              Charge Card Purch of Contract Svcs            N        I            20-OCT-2010 20-OCT-2010 31-DEC-2099
         71210              Communication Services                        N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         71211              Express Services                              Y        A            01-JUL-1990             31-DEC-2099
         71212              Outbound Freight Services                     Y        A            01-JUL-1990             31-DEC-2099
         71213              Messenger Services                            Y        A            01-JUL-1990             31-DEC-2099
         71214              Postal Services                               Y        A            01-JUL-1990             31-DEC-2099
         71215              Printing Services                             Y        A            01-JUL-1990             31-DEC-2099
         71216              Telecom Svcs (by VITA)                        Y        A            01-JUL-1990             31-DEC-2099
         71217              Telecom Svcs (by Non-St Vendor)               Y        A            01-JUL-1990             31-DEC-2099
         71218              Telecom Svcs (by another St agency)           Y        A            01-JUL-1990             31-DEC-2099
         71219              Inbound Freight Services                      Y        A            01-JUL-1990             31-DEC-2099
         71220              Employee Development Services                 N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71221              Organization Memberships                      Y        A            01-JUL-1990             31-DEC-2099
         71222              Publication Subscriptions                     Y        A            01-JUL-1990             31-DEC-2099
         71224              Emple Train Cours, Wrkshp, & Conf             Y        A            01-JUL-1990             31-DEC-2099
         71225              Employee Tuition Reimbursement                Y        A            01-JUL-1990             31-DEC-2099
         71226              Employee Training Consulting Svcs             Y        A            01-JUL-1990             31-DEC-2099
         71227              Emple Train-Trans-Lodg-Meal-Inciden           Y        A            01-JUL-1990             31-DEC-2099
         71228              Emple IT Train Cours, Wrkshp & Conf           Y        A            01-JUL-1990             31-DEC-2099
         71230              Health Services                               N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71231              Clinic Services                               Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 15

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         71232              Dental Services                               Y        A            01-JUL-1990             31-DEC-2099
         71233              Hospital Services                             Y        A            01-JUL-1990             31-DEC-2099
         71234              Medical Services                              Y        A            01-JUL-1990             31-DEC-2099
         71235              Nursing Home Services                         Y        A            01-JUL-1990             31-DEC-2099
         71236              X-ray and Laboratory Services                 Y        A            01-JUL-1990             31-DEC-2099
         71237              Ins Prem for Health Svcs for Indiv            Y        A            01-JUL-1990             31-DEC-2099
         71238              Other Medical Services                        Y        A            01-JUL-1990             31-DEC-2099
         71240              Management & Informational Services           N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71241              Auditing Services                             Y        A            01-JUL-1990             31-DEC-2099
         71242              Fiscal Services                               Y        A            01-JUL-1990             31-DEC-2099
         71243              Attorney Services                             Y        A            01-JUL-1990             31-DEC-2099
         71244              Management Services                           Y        A            01-JUL-1990             31-DEC-2099
         71245              Personnel Management Services                 Y        A            01-JUL-1990             31-DEC-2099
         71246              Pub Inform & Pub Relations Svcs               Y        A            01-JUL-1990             31-DEC-2099
         71247              Legal Services                                Y        A            01-JUL-1990             31-DEC-2099
         71248              Media Services                                Y        A            01-JUL-1990             31-DEC-2099
         71249              Recruitment Advertising                       Y        A            26-JUL-2006             31-DEC-2099
         71250              Repair and Maintenance Services               N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71251              Custodial Services                            Y        A            01-JUL-1990             31-DEC-2099
         71252              Electrical Rpr & Maintenance Svcs             Y        A            01-JUL-1990             31-DEC-2099
         71253              Equipment Rpr & Maintenance Svcs              Y        A            01-JUL-1990             31-DEC-2099
         71254              Extermination/Vector Control Svcs             Y        A            01-JUL-1990             31-DEC-2099
         71255              Highway Repair & Maintenance Svcs             Y        A            01-JUL-1990             31-DEC-2099
         71256              Mechanical Rpr & Maintenance Svcs             Y        A            01-JUL-1990             31-DEC-2099
         71257              Plant Repair & Maintenance Services           Y        A            01-JUL-1990             31-DEC-2099
         71258              Reclamation Services                          Y        A            01-JUL-1990             31-DEC-2099
         71259              Vehicle Repair & Maintenance Svcs             Y        A            01-JUL-1990             31-DEC-2099
         71260              Support Services                              N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71261              Architectural & Engineering Svcs              Y        A            01-JUL-1990             31-DEC-2099
         71262              Aviation Services                             N        I            02-APR-2008 02-APR-2008 31-DEC-2099
         71263              Clerical Services                             Y        A            01-JUL-1990             31-DEC-2099
         71264              Food & Dietary Services                       Y        A            01-JUL-1990             31-DEC-2099
         71265              Laundry & Linen Services                      Y        A            01-JUL-1990             31-DEC-2099
         71266              Manual Labor Services                         Y        A            01-JUL-1990             31-DEC-2099
         71267              Production Services                           Y        A            01-JUL-1990             31-DEC-2099
         71268              Skilled Services                              Y        A            01-JUL-1990             31-DEC-2099
         71270              Technical Services                            N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71271              Inform Mgt Des & Dev Svcs (by VITA)           Y        A            01-JUL-1990             31-DEC-2099
         71272              VITA IT Integration Costs-Pers Svcs           N        I            03-JUL-2008 03-JUL-2008 31-DEC-2099
         71273              Inf Mgt Des&Dev Svc(other st agncy)           Y        A            01-JUL-1990             31-DEC-2099
         71274              Computer Hardware Maintenance Svcs            Y        A            01-JUL-1990             31-DEC-2099
         71275              Computer Software Maintenance Svcs            Y        A            01-JUL-1990             31-DEC-2099
         71276              Computer Operating Svcs (by VITA)             Y        A            01-JUL-1990             31-DEC-2099
         71277              Computer Op Svcs (other st agency)            Y        A            01-JUL-1990             31-DEC-2099
         71278              VITA IT IntegrationCosts-Goods&Svcs           Y        A            01-JUL-1990             31-DEC-2099
         71279              Computer Software Development Svcs            Y        A            01-JUL-1990             31-DEC-2099
         71280              Transportation Services                       N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71281              Moving & Relocation Services                  Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 16

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         71282              Travel, Personal Vehicle                      Y        A            01-JUL-1990             31-DEC-2099
         71283              Travel, Public Carriers                       Y        A            01-JUL-1990             31-DEC-2099
         71284              Travel, State Vehicles                        Y        A            01-JUL-1990             31-DEC-2099
         71285              Travel, Subsistence & Lodging                 Y        A            01-JUL-1990             31-DEC-2099
         71286              Travel, Supplements & Aid                     Y        A            01-JUL-1990             31-DEC-2099
         71287              Travel, Meal Reim-Reportable to IRS           Y        A            01-JUL-1990             31-DEC-2099
         71288              Travel, Meal Reim-NotReportable-IRS           Y        A            01-JUL-1990             31-DEC-2099
         71296              ICR from Aux Prog for Contract Svcs           Y        A            01-JUL-1990             31-DEC-2099
         71297              Late Payment Pen for Contract Svcs            Y        A            01-JUL-1990             31-DEC-2099
         71298              Inter-Agency Recov for Contract Svc           Y        A            01-JUL-1990             31-DEC-2099
         71299              Intra-Agency Recov for Contract Svc           Y        A            01-JUL-1990             31-DEC-2099
       71300              Supplies & Materials                            B        A            01-JUL-1990             31-DEC-2099
         71309              Charge Card Purch of Sup & Mat                Y        A            01-JUL-1990             31-DEC-2099
         71310              Administrative Supplies                       N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71311              Apparel Supplies                              Y        A            01-JUL-1990             31-DEC-2099
         71312              Office Supplies                               Y        A            01-JUL-1990             31-DEC-2099
         71313              Stationery & Forms                            Y        A            01-JUL-1990             31-DEC-2099
         71320              Energy Supplies                               N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71321              Coal                                          Y        A            01-JUL-1990             31-DEC-2099
         71322              Gas                                           Y        A            01-JUL-1990             31-DEC-2099
         71323              Gasoline                                      Y        A            01-JUL-1990             31-DEC-2099
         71324              Oil                                           Y        A            01-JUL-1990             31-DEC-2099
         71325              Steam                                         Y        A            01-JUL-1990             31-DEC-2099
         71326              Wood Fuels                                    Y        A            01-JUL-1990             31-DEC-2099
         71330              Manufacturing & Merchandising Sup             N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71331              Alcoholic Beverages                           Y        A            01-JUL-1990             31-DEC-2099
         71332              License Tags                                  Y        A            01-JUL-1990             31-DEC-2099
         71333              Manufacturing Supplies                        Y        A            01-JUL-1990             31-DEC-2099
         71334              Merchandise                                   Y        A            01-JUL-1990             31-DEC-2099
         71335              Packaging & Shipping Supplies                 Y        A            01-JUL-1990             31-DEC-2099
         71340              Medical and Laboratory Supplies               N        I            16-FEB-2011 16-FEB-2011 31-DEC-2099
         71341              Laboratory Supplies                           Y        A            01-JUL-1990             31-DEC-2099
         71342              Medical and Dental Supplies                   Y        A            01-JUL-1990             31-DEC-2099
         71343              Field Supplies                                Y        A            01-JUL-1990             31-DEC-2099
         71344              Pharmaceutical Drugs                          Y        A            01-JUL-1990             31-DEC-2099
         71350              Repair and Maintenance Supplies               Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71351              Building Repair & Maintenance Mat             Y        A            01-JUL-1990             31-DEC-2099
         71352              Custodial Repair & Maintenance Mat            Y        A            01-JUL-1990             31-DEC-2099
         71353              Electrical Repair & Maintenance Mat           Y        A            01-JUL-1990             31-DEC-2099
         71354              Mechanical Repair & Maintenance Mat           Y        A            01-JUL-1990             31-DEC-2099
         71355              Vehicle Repair & Maintenance Mat              Y        A            01-JUL-1990             31-DEC-2099
         71356              Highway Repair & Maintenance Mat              Y        A            01-JUL-1990             31-DEC-2099
         71360              Residential Supplies                          Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71361              Clothing Supplies                             Y        A            01-JUL-1990             31-DEC-2099
         71362              Food & Dietary Supplies                       Y        A            01-JUL-1990             31-DEC-2099
         71363              Food Service Supplies                         Y        A            01-JUL-1990             31-DEC-2099
         71364              Laundry & Linen Supplies                      Y        A            01-JUL-1990             31-DEC-2099
         71365              Personal Care Supplies                        Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 17

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         71370              Specific Use Supplies                         Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71371              Agricultural Supplies                         Y        A            01-JUL-1990             31-DEC-2099
         71372              Architectural & Engineering Sup               Y        A            01-JUL-1990             31-DEC-2099
         71373              Computer Operating Supplies                   Y        A            01-JUL-1990             31-DEC-2099
         71374              Educational Supplies                          Y        A            01-JUL-1990             31-DEC-2099
         71375              Fish & Wildlife Supplies                      Y        A            01-JUL-1990             31-DEC-2099
         71376              Law Enforcement Supplies                      Y        A            01-JUL-1990             31-DEC-2099
         71377              Photographic Supplies                         Y        A            01-JUL-1990             31-DEC-2099
         71378              Recreational Supplies                         Y        A            01-JUL-1990             31-DEC-2099
         71379              Highway Emergency Operations Mat              Y        A            01-JUL-1990             31-DEC-2099
         71396              ICR from Aux Prog for Sup & Mat               Y        A            01-JUL-1990             31-DEC-2099
         71397              Late Payment Pen for Sup & Mat                Y        A            01-JUL-1990             31-DEC-2099
         71398              Inter-Agency Recov for Sup & Mat              Y        A            01-JUL-1990             31-DEC-2099
         71399              Intra-Agency Recov for Sup & Mat              Y        A            01-JUL-1990             31-DEC-2099
       71400              Transfer Payments                               B        A            01-JUL-1990             31-DEC-2099
         71410              Awards, Contributions, & Claims               Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71411              Individual Claims & Settlements               Y        A            01-JUL-1990             31-DEC-2099
         71412              Workers Compensation Awards                   Y        A            06-MAY-2013             31-DEC-2099
         71413              Premiums                                      Y        A            01-JUL-1990             31-DEC-2099
         71414              Unemployment Compensation Awards              Y        A            01-JUL-1990             31-DEC-2099
         71415              Unemployment Compensation Reimb               Y        A            01-JUL-1990             31-DEC-2099
         71416              Payments on Behalf of Individuals             Y        A            14-NOV-2011             31-DEC-2099
         71417              Income Assistance Payments                    Y        A            01-JUL-1990             31-DEC-2099
         71418              Incentives                                    Y        A            01-JUL-1990             31-DEC-2099
         71420              Educational & Training Assistance             Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71421              Graduate Scholarships & Fellowships           Y        A            01-JUL-1990             31-DEC-2099
         71422              Student Loans                                 Y        A            01-JUL-1990             31-DEC-2099
         71423              Tuition & Training Aids                       Y        A            01-JUL-1990             31-DEC-2099
         71424              Tuition Waiver                                Y        A            01-JUL-1990             31-DEC-2099
         71425              Undergraduate Scholarships                    Y        A            01-JUL-1990             31-DEC-2099
         71430              Grants & Aid to Local Governments             Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71431              Cat Aid to Loc Gov&Const Off-Not IT           Y        A            01-JUL-1990             31-DEC-2099
         71432              Payments in Lieu of Taxes                     Y        A            01-JUL-1990             31-DEC-2099
         71433              General Revenue Sharing                       Y        A            01-JUL-1990             31-DEC-2099
         71434              Disaster Recov Cat Aid to Loc Govts           Y        A            01-JUL-1990             31-DEC-2099
         71435              Special Payments to Localities                Y        A            01-JUL-1990             31-DEC-2099
         71436              Cat Aid to Loc Gov&Const Off-Tech             Y        A            01-JUL-1990             31-DEC-2099
         71440              Payments on Behalf of Local Govts             Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71441              Payments to Substate Entities                 Y        A            01-JUL-1990             31-DEC-2099
         71442              Payments to Individuals                       Y        A            01-JUL-1990             31-DEC-2099
         71450              Grants to Other Organizations                 Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71451              Grants to Intergovernmental Orgs              Y        A            01-JUL-1990             31-DEC-2099
         71452              Grants to Nongovernmental Orgs                Y        A            01-JUL-1990             31-DEC-2099
         71453              Out-of-State Political Entities               Y        A            01-JUL-1990             31-DEC-2099
         71455              Disaster Rec Grants to Other St Ags           Y        A            01-JUL-1990             31-DEC-2099
         71456              Disaster Rec Grants to Nongovt Orgs           Y        A            01-JUL-1990             31-DEC-2099
         71460              Pmnts for Loc Emple Health Ins Prog           Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71461              Administrative Costs/Local Programs           Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 18

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         71462              Cost Containment/Local Programs               Y        A            01-JUL-1990             31-DEC-2099
         71463              Health Care Claims/Local Programs             Y        A            01-JUL-1990             31-DEC-2099
         71464              Health Maint Org Costs/Local Prog             Y        A            01-JUL-1990             31-DEC-2099
         71465              Consulting Costs/Local Programs               Y        A            01-JUL-1990             31-DEC-2099
         71480              Indirect Cost Recoveries                      Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71481              Statewide Indirect Cost Recoveries            Y        A            01-JUL-1990             31-DEC-2099
         71482              Agency Indirect Cost Recoveries               Y        A            01-JUL-1990             31-DEC-2099
         71496              ICR from Aux Prog for Transfr Pmnts           Y        A            01-JUL-1990             31-DEC-2099
         71498              Inter-Agncy Recov for Transfr Pmnts           Y        A            01-JUL-1990             31-DEC-2099
         71499              Intra-Agncy Recov for Transfr Pmnts           Y        A            01-JUL-1990             31-DEC-2099
       71500              Continuous Charges                              B        A            01-JUL-1990             31-DEC-2099
         71509              Charge Card Purch of Contin Charges           Y        A            01-JUL-1990             31-DEC-2099
         71510              Insurance-Fixed Assets                        Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71511              Aircraft Insurance                            Y        A            01-JUL-1990             31-DEC-2099
         71512              Automobile Liability                          Y        A            01-JUL-1990             31-DEC-2099
         71513              Flood Insurance                               Y        A            01-JUL-1990             31-DEC-2099
         71514              Inland Marine Insurance                       Y        A            01-JUL-1990             31-DEC-2099
         71515              Marine Insurance                              Y        A            01-JUL-1990             31-DEC-2099
         71516              Property Insurance                            Y        A            01-JUL-1990             31-DEC-2099
         71517              Boiler & Machinery                            Y        A            01-JUL-1990             31-DEC-2099
         71520              Capital Lease Payments                        Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71521              Computer Capital Leases                       Y        I            13-AUG-2008 13-AUG-2008 31-DEC-2099
         71522              Central Processor Capital Leases              Y        A            01-JUL-1990             31-DEC-2099
         71523              Computer Software Capital Leases              Y        A            01-JUL-1990             31-DEC-2099
         71524              Equipment Capital Leases                      Y        A            01-JUL-1990             31-DEC-2099
         71525              Building Capital Leases                       Y        A            01-JUL-1990             31-DEC-2099
         71526              Land Capital Leases                           Y        A            01-JUL-1990             31-DEC-2099
         71527              Land & Building Capital Leases                Y        A            01-JUL-1990             31-DEC-2099
         71530              Operating Lease Payments                      Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71531              Computer Rentals (not mainframe)              Y        A            01-JUL-1990             31-DEC-2099
         71532              Computer Processor Rentals                    Y        A            01-JUL-1990             31-DEC-2099
         71533              Computer Software Rentals                     Y        A            01-JUL-1990             31-DEC-2099
         71534              Equipment Rentals                             Y        A            01-JUL-1990             31-DEC-2099
         71535              Building Rentals                              Y        A            01-JUL-1990             31-DEC-2099
         71536              Land Rentals                                  Y        A            01-JUL-1990             31-DEC-2099
         71537              Land & Building Rentals                       Y        A            01-JUL-1990             31-DEC-2099
         71540              Service Charges                               Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71541              Agency Service Charges                        Y        A            01-JUL-1990             31-DEC-2099
         71542              Electrical Service Charges                    Y        A            01-JUL-1990             31-DEC-2099
         71543              Refuse Service Charges                        Y        A            01-JUL-1990             31-DEC-2099
         71544              Water & Sewer Service Charges                 Y        A            01-JUL-1990             31-DEC-2099
         71545              DGS Parking Charges                           Y        A            01-JUL-1990             31-DEC-2099
         71546              SPCC & EDI Fee                                Y        A            01-JUL-1990             31-DEC-2099
         71547              Private Vendor Service Charges                Y        A            01-JUL-1990             31-DEC-2099
         71550              Insurance-Operations                          Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71551              General Liabilitiy Insurance                  Y        A            01-JUL-1990             31-DEC-2099
         71552              Money & Securities Insurance                  Y        A            01-JUL-1990             31-DEC-2099
         71553              Pay State Insurance Trust Fund                Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 19

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         71554              Surety Bonds                                  Y        A            01-JUL-1990             31-DEC-2099
         71555              Workers Compensation                          Y        A            17-APR-2013             31-DEC-2099
         71560              Installment Purchases                         Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71561              Computer Peripheral Installment Pur           Y        A            01-JUL-1990             31-DEC-2099
         71562              Computer Processor Installment Pur            Y        A            01-JUL-1990             31-DEC-2099
         71563              Computer Software Installment Pur             Y        A            01-JUL-1990             31-DEC-2099
         71564              Equipment Installment Purchases               Y        A            01-JUL-1990             31-DEC-2099
         71565              Building Installment Purchases                Y        A            01-JUL-1990             31-DEC-2099
         71566              Land Installment Purchases                    Y        A            01-JUL-1990             31-DEC-2099
         71570              Pymnts for St Emple Health Ins Prog           Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         71571              Administrative Costs                          Y        A            01-JUL-1990             31-DEC-2099
         71572              Cost Containment                              Y        A            01-JUL-1990             31-DEC-2099
         71573              Health Care Claims                            Y        A            01-JUL-1990             31-DEC-2099
         71574              Health Maint Orgs (HMO) Costs                 Y        A            01-JUL-1990             31-DEC-2099
         71575              Consulting Costs                              Y        A            01-JUL-1990             31-DEC-2099
         71596              ICR from Aux Prog for Contin Charge           Y        A            01-JUL-1990             31-DEC-2099
         71597              Late Pymnt Pen for Contin Charges             Y        A            01-JUL-1990             31-DEC-2099
         71598              Inter-Agncy Recov for Contin Charge           Y        A            01-JUL-1990             31-DEC-2099
         71599              Intra-Agncy Recov for Contin Charge           Y        A            01-JUL-1990             31-DEC-2099
  72                    Fixed Asset Expenditures                                                01-JUL-1990             31-DEC-2099
       72100              Property & Improvements                         B        A            01-JUL-1990             31-DEC-2099
         72110              Acquisition of Prop & Improvements            Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72111              Acquisition, Property                         Y        A            01-JUL-1990             31-DEC-2099
         72112              Acquisition, Rights-of-Way                    Y        A            01-JUL-1990             31-DEC-2099
         72113              Acquisition, Wtrways & Improvements           Y        A            01-JUL-1990             31-DEC-2099
         72120              Natural Resources                             Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72121              Animals                                       Y        A            01-JUL-1990             31-DEC-2099
         72122              Minerals                                      Y        A            01-JUL-1990             31-DEC-2099
         72123              Plants                                        Y        A            01-JUL-1990             31-DEC-2099
         72130              Site Development                              Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72131              Site Improvements                             Y        A            01-JUL-1990             31-DEC-2099
         72132              Site Preparation                              Y        A            01-JUL-1990             31-DEC-2099
         72133              Utilities                                     Y        A            01-JUL-1990             31-DEC-2099
         72196              ICR from Aux Prog for Prop & Impnts           Y        A            01-JUL-1990             31-DEC-2099
         72197              Late Pymnt Pen for Prop & Impnts              Y        A            01-JUL-1990             31-DEC-2099
         72198              Inter-Agncy Recov for Prop & Impnts           Y        A            01-JUL-1990             31-DEC-2099
         72199              Intra-Agncy Recov for Prop & Impnts           Y        A            01-JUL-1990             31-DEC-2099
       72200              Equipment                                       B        A            01-JUL-1990             31-DEC-2099
         72209              Charge Card Purchases of Equipment            N        I            20-OCT-2010 20-OCT-2010 31-DEC-2099
         72210              Computer Hardware & Software                  Y        A            22-MAR-2011             31-DEC-2099
         72211              Desktop Client Computer (micro-pcs)           Y        A            01-JUL-1990             31-DEC-2099
         72212              Mobile Client Computer (micro-pcs)            Y        A            01-JUL-1990             31-DEC-2099
         72214              Mainframe Computers  & Components             Y        A            01-JUL-1990             31-DEC-2099
         72215              Network Servers                               Y        A            01-JUL-1990             31-DEC-2099
         72216              Network Components                            Y        A            01-JUL-1990             31-DEC-2099
         72217              Other Computer Equipment                      Y        A            01-JUL-1990             31-DEC-2099
         72218              Computer Software Purchases                   Y        A            01-JUL-1990             31-DEC-2099
         72219              Development Tools Purchases                   Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 20

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         72220              Educational & Cultural Equipment              Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72221              College Library Books                         Y        A            01-JUL-1990             31-DEC-2099
         72222              Educational Equipment                         Y        A            01-JUL-1990             31-DEC-2099
         72223              Exhibit Equipment                             Y        A            01-JUL-1990             31-DEC-2099
         72224              Reference Equipment                           Y        A            01-JUL-1990             31-DEC-2099
         72228              Ed & Cultural Equip Improvements              Y        A            01-JUL-1990             31-DEC-2099
         72230              Electronic & Photographic Equipment           Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72231              Electronic Equipment                          Y        A            01-JUL-1990             31-DEC-2099
         72232              Photographic Equipment                        Y        A            01-JUL-1990             31-DEC-2099
         72233              Voice & Data Transmission Equipment           Y        A            01-JUL-1990             31-DEC-2099
         72238              Electronic & Photo Equip Impnts               Y        A            01-JUL-1990             31-DEC-2099
         72240              Medical & Laboratory Equipment                Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72241              Laboratory Equipment                          Y        A            01-JUL-1990             31-DEC-2099
         72242              Medical & Dental Equipment                    Y        A            01-JUL-1990             31-DEC-2099
         72243              Field Equipment                               Y        A            01-JUL-1990             31-DEC-2099
         72248              Med & Lab Equip Improvements                  Y        A            01-JUL-1990             31-DEC-2099
         72250              Motorized Equipment                           Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72251              Agricultural Vehicular Equipment              Y        A            01-JUL-1990             31-DEC-2099
         72252              Aircraft Equipment                            Y        A            01-JUL-1990             31-DEC-2099
         72253              Construction Equipment                        Y        A            01-JUL-1990             31-DEC-2099
         72254              Motor Vehicle Equipment                       Y        A            01-JUL-1990             31-DEC-2099
         72255              Power Repair & Maint Equipment                Y        A            01-JUL-1990             31-DEC-2099
         72256              Watercraft Equipment                          Y        A            01-JUL-1990             31-DEC-2099
         72258              Motorized Equipment Improvements              Y        A            01-JUL-1990             31-DEC-2099
         72260              Office Equipment                              Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72261              Office Appurtenances                          Y        A            01-JUL-1990             31-DEC-2099
         72262              Office Furniture                              Y        A            01-JUL-1990             31-DEC-2099
         72263              Office Incidentals                            Y        A            01-JUL-1990             31-DEC-2099
         72264              Office Machines                               Y        A            01-JUL-1990             31-DEC-2099
         72268              Office Equipment Improvements                 Y        A            01-JUL-1990             31-DEC-2099
         72270              Specific Use Equipment                        Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72271              Household Equipment                           Y        A            01-JUL-1990             31-DEC-2099
         72272              Law Enforcement Equipment                     Y        A            01-JUL-1990             31-DEC-2099
         72273              Manufacturing Equipment                       Y        A            01-JUL-1990             31-DEC-2099
         72274              Non-Power Repair & Maint Equipment            Y        A            01-JUL-1990             31-DEC-2099
         72275              Recreational Equipment                        Y        A            01-JUL-1990             31-DEC-2099
         72276              Traffic Control Equipment                     Y        A            01-JUL-1990             31-DEC-2099
         72277              Firearms Equipment                            Y        A            01-JUL-1990             31-DEC-2099
         72278              Specific Use Equipment Improvements           Y        A            01-JUL-1990             31-DEC-2099
         72280              Stationary Equipment                          Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72281              Built-in Equipment                            Y        A            01-JUL-1990             31-DEC-2099
         72282              Fixtures                                      Y        A            01-JUL-1990             31-DEC-2099
         72283              Mechanical Equipment                          Y        A            01-JUL-1990             31-DEC-2099
         72288              Stationary Equipment Improvements             Y        A            01-JUL-1990             31-DEC-2099
         72296              ICR from Aux Prog for Equipment               Y        A            01-JUL-1990             31-DEC-2099
         72297              Late Payment Penalties for Equip              Y        A            01-JUL-1990             31-DEC-2099
         72298              Inter-Agency Recoveries for Equip             Y        A            01-JUL-1990             31-DEC-2099
         72299              Intra-Agency Recoveries for Equip             Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 21

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
       72300              Plant & Improvements                            B        A            01-JUL-1990             31-DEC-2099
         72310              Acquisition of Plant & Improvements           Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72311              Acquisition, Bridges                          Y        A            01-JUL-1990             31-DEC-2099
         72312              Acquisition, Buildings                        Y        A            01-JUL-1990             31-DEC-2099
         72313              Acquisition, Highways                         Y        A            01-JUL-1990             31-DEC-2099
         72314              Acquisition, Water Ports                      Y        A            01-JUL-1990             31-DEC-2099
         72320              Construction of Plant & Improvments           Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         72321              Construction, Bridges                         Y        A            01-JUL-1990             31-DEC-2099
         72322              Construction, Buildings                       Y        A            01-JUL-1990             31-DEC-2099
         72323              Construction, Highways                        Y        A            01-JUL-1990             31-DEC-2099
         72324              Construction, Water Ports                     Y        A            01-JUL-1990             31-DEC-2099
         72327              Construction, Bridges & Hwys Impnts           Y        A            01-JUL-1990             31-DEC-2099
         72328              Construction, Buildings Improvments           Y        A            01-JUL-1990             31-DEC-2099
         72396              ICR from Aux Prog for Plant & Impnt           Y        A            01-JUL-1990             31-DEC-2099
         72397              Late Pymnt Pen for Plant & Impnts             Y        A            01-JUL-1990             31-DEC-2099
         72398              Inter-Agncy Recov for Plant & Impnt           Y        A            01-JUL-1990             31-DEC-2099
         72399              Intra-Agncy Recov for Plant & Impnt           Y        A            01-JUL-1990             31-DEC-2099
  73                    Debt Service Expenditures                                               01-JUL-1990             31-DEC-2099
       73100              Obligations                                     B        A            01-JUL-1990             31-DEC-2099
         73110              Bonds                                         Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         73111              Bond Issuance Expenditures                    Y        A            01-JUL-1990             31-DEC-2099
         73112              Bond Issuance Fees                            Y        A            01-JUL-1990             31-DEC-2099
         73113              General Obligation Bond Financing             Y        A            01-JUL-1990             31-DEC-2099
         73114              Gen Oblig Bond Interest Retirement            Y        A            01-JUL-1990             31-DEC-2099
         73115              Revenue Bond Financing                        Y        A            01-JUL-1990             31-DEC-2099
         73116              Revenue Bond Interest Retirement              Y        A            01-JUL-1990             31-DEC-2099
         73117              Revenue Bond Principal Retirement             Y        A            01-JUL-1990             31-DEC-2099
         73120              Loans-Agency                                  Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         73121              Anticipation Loan Interest Retire             Y        A            01-JUL-1990             31-DEC-2099
         73130              Loans-State                                   Y        I            21-FEB-2011 21-FEB-2011 31-DEC-2099
         73131              Anticipation Loan Interest Retire             Y        A            01-JUL-1990             31-DEC-2099
         73132              Mortgage Loan Interest Retirement             Y        A            01-JUL-1990             31-DEC-2099
         73196              ICR from Aux Prog for Obligations             Y        A            01-JUL-1990             31-DEC-2099
         73198              Inter-Agency Recov for Obligations            Y        A            01-JUL-1990             31-DEC-2099
         73199              Intra-Agency Recov for Obligations            Y        A            01-JUL-1990             31-DEC-2099
  74                    Federal State Financial Aid                                             01-JUL-1990             31-DEC-2099
       74000              Federal State Financial Aid                     N        A            01-JUL-1990             31-DEC-2099
         74100              Federal State Fin Aid                         Y        A            07-JUL-2006             31-DEC-2099
  75                    Perkins Expense                                                         01-JUL-1990             31-DEC-2099
       75000              Perkins Expense                                 N        A            01-JUL-1990             31-DEC-2099
         75250              Administrative Expense                        Y        A            01-JUL-1990             31-DEC-2099
         75251              Bank Charges                                  Y        A            01-JUL-1990             31-DEC-2099
         75252              Analysis Charge                               Y        A            01-JUL-1990             31-DEC-2099
         75260              Bad Debt Less $10                             Y        A            01-JUL-1990             31-DEC-2099
         75273              Collection Costs                              Y        A            01-JUL-1990             31-DEC-2099
         75274              Collection Fee Inst                           Y        A            01-JUL-1990             31-DEC-2099
         75280              Cost PI Can Prior 7/1/72                      Y        A            01-JUL-1990             31-DEC-2099
         75281              Cost PI Can After 7/1/72                      Y        A            01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 22

                                                                        DATA             POOL        ********* DATES *********
TYP     ACCOUNT                DESCRIPTION                              ENTRY   STATUS   ACCT      EFF         TERM     NEXT CHANGE
         75283              Cost PI Can Death                             Y        A            01-JUL-1990             31-DEC-2099
         75284              Cost PI Can Bankrup                           Y        A            01-JUL-1990             31-DEC-2099
         75285              Cost PI Can Disability                        Y        A            01-JUL-1990             31-DEC-2099
         75286              Cost PI Can Default                           Y        A            01-JUL-1990             31-DEC-2099
         75287              Cost PI Can Law Enforcement                   Y        A            01-JUL-1990             31-DEC-2099
         75288              Cost PI Can Peace Corp                        Y        A            01-JUL-1990             31-DEC-2099
         75289              Cost PI Can Health                            Y        A            01-JUL-1990             31-DEC-2099
         75290              Cost PI Can Teach S                           Y        A            01-JUL-1990             31-DEC-2099
         75291              Cost PI Can Teach S                           Y        A            01-JUL-1990             31-DEC-2099
         75292              Cost PI Can High Risk                         Y        A            01-JUL-1990             31-DEC-2099
         75293              Cost PI Can Defaulted Loan/Assig US           Y        A            01-JUL-1990             31-DEC-2099
  76                    Depreciation                                                            01-JUL-1990             31-DEC-2099
       76000              Depreciation                                    N        A            01-JUL-1990             31-DEC-2099
         76011              Depreciation Expense (Building)               Y        A            01-JUL-1990             31-DEC-2099
         76021              Depreciation Expense (Equipment)              Y        A            01-JUL-1990             31-DEC-2099
         76031              Depreciation Expense (Infrastruct)            Y        A            01-JUL-1990             31-DEC-2099
         76041              Depreciation Expense (Improvement)            Y        A            01-JUL-1990             31-DEC-2099
         76051              Depreciation Expense (Artworks)               Y        A            01-JUL-1990             31-DEC-2099
         76061              Depreciation Expense (Lib Books)              Y        A            01-JUL-1990             31-DEC-2099
  77                    Other Accrual Expenses                                                  13-APR-2012             31-DEC-2099
       77000              Other Accrual Expenses                          B        A            13-APR-2012             31-DEC-2099
         77001              Bed Debt Expense Discharge - State            Y        A            01-JUN-2012             31-DEC-2099
         77002              Bed Debt Expense Discharge - Local            Y        A            01-JUN-2012             31-DEC-2099
  79                    Losses                                                                  01-JUL-1990             31-DEC-2099
       79006              Loss on Disposal of Asset                       Y        A            01-JUL-1990             31-DEC-2099

80                    Transfers                                                                 01-JUL-1990             31-DEC-2099
  81                    Transfers in                                                            01-JUL-1990             31-DEC-2099
       81000              Transfers In                                    N        A            01-JUL-1990             31-DEC-2099
         81001              Transfers In                                  Y        A            01-JUL-1990             31-DEC-2099
  82                    Transfers out                                                           01-JUL-1990             31-DEC-2099
       82000              Transfers Out                                   N        A            01-JUL-1990             31-DEC-2099
         82001              Transfers Out                                 Y        A            01-JUL-1990             31-DEC-2099

90                    Fund Additions                                                            01-JUL-1990             31-DEC-2099
  91                    Fund Additions                                                          01-JUL-1990             31-DEC-2099

95                    Fund Deductions                                                           01-JUL-1990             31-DEC-2099
  96                    Fund Deductions                                                         01-JUL-1990             31-DEC-2099
REPORT FGRACTH                                          Longwood University                                     RUN DATE: 07/01/2013
CHART: L                                             Account Hierarchy Report                                       TIME: 04:17 PM
                                                         AS OF 01-JUL-2013                                          PAGE: 23

                                               * * * REPORT CONTROL INFORMATION * * *

PARAMETER SEQUENCE NUMBER: 1629706
CHART OF ACCOUNTS: L
AS OF DATE: 01-JUL-2013
ACCOUNT TYPE CODE:
NUMBER OF PRINTED LINES PER PAGE: 55

RECORD COUNT: 1038