Finance 2004-05

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Finance - Public institutions
Reporting Standard   Please indicate which reporting standards are used to prepare your financial statements:            GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35      FASB (Financial Accounting Standard Board)   Please consult your business officer for the correct response before saving this screen. Your response to this question will determine the forms you will receive for reporting finance data.

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Finance - Public institutions
General Information Finance - Public Institutions   To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statement (GPFS). Please refer to the instructions specific to each page of the survey for detailed instruction and references.   1. Fiscal Year calendar   This report covers financial activities for the 12-month fiscal year: (The fiscal year reported should be the most recent fiscal year ending before October 1, 2004.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2003   And ending: month/year (MMYYYY)   Month:  6   Year:  2004   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Statement from your auditor for the fiscal year noted above? (If your institution is audited only in combination with another entity, answer this question based on the audit of that entity.)          Yes   No   Don't know                   3. GASB Statement No. 34 offers three alternative reporting models for special-purpose governments like colleges and universities. Which model is used by your institution ?           Business Type Activities      Governmental Activities      Governmental Activities with Business-Type Activities   4. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   5.Component Units   Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institution’s GPFS. There should be one Finance Survey component unit form (Part F or G) completed for each column on the face of the GPFS other than the institution itself, whether that column represents a single component unit or a combination of component units.         0   Number of component unit columns on GPFS using FASB standards     0   Number of component unit columns on GPFS using GASB standards   System or Governing Board (please see instructions about reporting System data)   Please select the applicable option below:         This Finance Survey form is for an institution that is NOT part of a system         This Finance Survey form is for an institution that is part of a system      Name of the system is:  UNIVERSITY OF MISSOURI SYSTEM         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part A - Statement of Net Assets
Fiscal Year 2004      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  138,277,683  171,851,477         Noncurrent Assets          02   Capital assets - depreciable (gross)  71,845,810  67,882,813   03   Accumulated depreciation (enter as a positive amount)  27,518,914  22,306,244   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  272,829,286  258,604,424   05   Total noncurrent assets  317,156,182  304,180,993      06   Total assets (CV) CV=(A01+A05)  455,433,865  476,032,470         Current Liabilities          07   Long-term debt, current portion  0  0   08   Other current liabilities (CV) CV=(A09-A07)  168,478,632  186,725,654   09   Total current liabilities  168,478,632  186,725,654         Noncurrent Liabilities          10   Long-term debt  8,220,000  8,220,000   11   Other noncurrent liabilities (CV) CV=(A12-A10)  0  0   12   Total noncurrent liabilities  8,220,000  8,220,000      13   Total liabilities (CV) CV=(A09+A12)  176,698,632  194,945,654         Net Assets          14   Invested in capital assets, net of related debt  36,404,673  37,665,012   15   Restricted-expendable  9,044,755  9,145,298   16   Restricted-nonexpendable  35,753,155  35,628,368   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  197,532,650  198,648,138   18   Total Net assets (CV) CV=(A06-A13)  278,735,233  281,086,816         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part A - Plant, Property, and Equipment
Fiscal Year 2004      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  1,546,767  0  0  1,546,767   22   Infrastructure  371,550  0  0  371,550   23   Buildings  18,241,686  520,491  0  18,762,177   24   Equipment  47,715,449  4,618,054  1,223,489  51,110,014   25   Art and library collections  7,361  0  0  7,361   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  0  47,939  0  47,939   28   Accumulated depreciation  22,306,244  6,316,013  1,103,343  27,518,914         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only            Line No.   Source of Funds   Current year amount   Prior year amount      Operating Revenues         01   Tuition & fees, after deducting discounts & allowances  -7,634  -8,750      Grants and contracts - operating         02   Federal operating grants and contracts  2,035,909  3,123,097   03   State operating grants and contracts  9,284,853  7,611,349   04   Local/private operating grants and contracts  0  3,572,882   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  1,588,488  1,412,102   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  17,666,125  18,244,988   09   Total operating revenues  30,567,741  33,955,668

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations  7,843,116  8,027,589   11   State appropriations  54,805,039  45,963,760   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  758,190  128,626   17   Investment income  10,757,027  22,395,301   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  278,220  0   19   Total nonoperating revenues  74,441,592  76,515,276

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  0  0   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  13,925  80,850   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  10,747,119   24   Total other revenues and additions  13,925  10,827,969      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  105,023,258  121,298,913      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part C - Expenses and Other Deductions
Fiscal Year 2004      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Operating Expenses      01   Instruction  352,682  161,022  43,587  0  148,073   02   Research  430,540  25,902  4,342  0  400,296   03   Public service  59,263,800  26,447,621  7,297,782  0  25,518,397   05   Academic support  6,459,732  1,649,323  399,712  0  4,410,697   06   Student services  2,569,494  86,345  19,472  0  2,463,677   07   Institutional support  20,773,503  13,686,648  3,434,964  0  3,651,891   08   Operation & maintenance of plant  946,112  496,800  133,034  0  316,278   09   Depreciation  6,316,012        6,316,012     10   Scholarships and fellowships expenses, excluding discounts & allowances  0     0   11   Auxiliary enterprises  2,203,569  905,788  237,107  0  1,060,674   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  2,381,735  0  0  0  2,381,735   15   Total operating expenses  101,697,179  43,459,449  11,570,000  6,316,012  40,351,718       Prior year amount  107,236,100  42,936,501  10,819,725  5,706,777  47,773,097

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part C - Expenses and Other Deductions
Fiscal Year 2004      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Nonoperating Expenses and Deductions                  16   Interest  0           0   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  5,677,662  0  0  0  5,677,662   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  5,677,662  0  0  0  5,677,662      19   Total expenses & deductions  107,374,841  43,459,449  11,570,000  6,316,012  46,029,380       Prior year amount  110,321,583  42,936,501  10,819,725  5,706,777  50,858,580      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2004      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  105,023,258  121,298,913      02   Total expenses & deductions (from C19)  107,374,841  110,321,583      03   Increase in net assets during year (CV) CV=(D01-D02)  -2,351,583  10,977,330   04   Net assets beginning of year  281,086,816  270,109,486   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0  0   06   Net assets end of year (from A18)  278,735,233  281,086,816      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2004      Report in whole dollars only            Line No.   Source   Current year amount   Prior year amount      Institutional Expenses and Discounts & Allowances            Gross Scholarships and Fellowships (no loans included)         01   Pell grants (federal)  0  0   02   Other federal grants  0  0   03   Grants by state government  0  0   04   Grants by local government  0  0   05   Institutional grants from restricted resources  7,634  8,750   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  0  0   07   Total gross scholarships and fellowships  7,634  8,750         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  7,634  0   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0  8,750   10   Total Discounts & Allowances (CV) CV=(E07-E11)  7,634  8,750      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  0  0      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part H - Details of Endowment Assets
Fiscal Year 2004 Report in whole dollars only   Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts                  01   Value of endowment assets at the beginning of the fiscal year  191,573,152  0   02   Value of endowment assets at the end of the fiscal year  151,239,066  0

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2004    Source and type   Amount   Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/independent operations   Auxiliary enterprises    Hospitals    Agriculture extension/experiment services      (1)      (2)   (3)   (4)   (5)   01   Tuition and fees  0  0            02   Sales and services  1,636,372  37,564  1,588,488  0  10,320   03   Federal grants/contracts (excludes Pell Grants)  2,035,909  -322,315  0  0  2,358,224      Revenue from the state government:   04   State appropriations, current & capital  54,805,039  34,666,656  0  0  20,138,383   05   State grants and contracts  9,284,853  3,545,230  0  0  5,739,623      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  0  0  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  772,115       10   Interest earnings  12,396,247       11   Dividend earnings  0       12   Realized capital gains  7,259,888          CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures Fiscal Year 2004   Category   Amount   Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/ independent operations   Auxiliary enterprises   Hospitals    Agriculture extension/ experiment services      (1)   (2)   (3)   (4)   (5)   01   Salaries and wages  43,459,449  21,554,369  905,788  0  20,999,292   02   Employee benefits, total  11,569,999  5,470,610  237,107  0  5,862,282   03   Payment to state retirement funds (maybe included in line 02 above)  0  0  0  0  0   04   Current expenditures other than salaries  37,969,981  31,902,967  1,060,674  0  5,006,340      Capital outlay:      05   Construction  12,459  12,459  0  0  0   06   Equipment purchases  4,492,322  4,492,322  0  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  0       09   Scholarships/fellowships  7,634  7,634          CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2004    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  8,220,000   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  0   04   Long-term debt outstanding at end of fiscal year  8,220,000   05   Short-term debt outstanding at beginning of fiscal year  0   06   Short-term debt outstanding at end of fiscal year  0      CAVEATS

Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439)	User ID: 29c0011
Part L - Debt and Assets, page 2
Part L - Debt and Assets   Assets   Category   Amount   07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  297,778   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  346,336,203      CAVEATS