Institution: UNIVERSITY OF MISSOURI-COLUMBIA, Revised 5-10-2004, FY2002 (178396) User ID: 29c0011
Finance - Public institutions
 Reporting Standard 
 Please indicate which reporting standards are used to prepare your financial statements: 
         Radio On  GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35 
         Radio Off  GASB (Governmental Accounting Standard Board), using standards prior to GASB 34 
   Radio Off  FASB (Financial Accounting Standard Board) 
 Please consult your business officer for the correct response before saving this screen.  



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) 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. 
 Beginning: month/year (MMYYYY)   Month:   Year:  2001 
 And ending: month/year (MMYYYY)   Month:   Year:  2002 
 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.) 
       Radio On  Yes  Radio Off  No  Radio Off  Don't know                 
 3. GASB Statement No. 34 offers three alternative reporting models for special-purpose governments like colleges and universities. Which model will be implemented by your institution ? 
        Radio On  Business Type Activities 
   Radio Off  Governmental Activities 
   Radio Off  Governmental Activities with Business-Type Activities 
   Radio Off  Don't know or undecided at this time 
 4.Component Units 
 Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institutionís GPFS. There should be one Finance Survey component unit form (Part F or G) completed for each column on the face of the GPFS, whether that column represents a single component unit or a combination of component units. If the institution reports more than 8 component units on the face of the financial statements, please combine so that no more than 8 schedules are required. (These component units include affiliated entities as described in GASB statement 39,which is not required to be implemented until fiscal years beginning after June 15, 2003. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.) 
        Number of component unit columns on GPFS using FASB standards 
    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: 
      Radio Off  This Finance Survey form is for an institution that is NOT part of a system 
      Radio On  This Finance Survey form is for an institution that is part of a system 
    Name of the system is:  UNIVERSITY OF MISSOURI 
      Radio Off  This Finance Survey form is for a system (or governing board) office 
 Caveats: 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part A - Statement of Net Assets
 Fiscal Year 2002 
    Report in whole dollars only       
  
 Line no.            Current year amount 
    Current Assets       
 01   Total Current Assets     313,187,860 
  
    Noncurrent Assets       
 02   Capital assets - depreciable (gross)     1,511,493,059 
 03   Accumulated depreciation (enter as a positive amount)     994,602,272 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
   1,090,338,886 
 05   Total noncurrent assets     1,607,229,673 
  
 06   Total assets (CV)
CV
=(A01+A05) 
   1,920,417,533 
  
    Current Liabilities       
 07   Long-term debt, current portion     8,074,532 
 08   Other current liabilities (CV)
CV=(A09-A07) 
   246,944,090 
 09   Total current liabilities     255,018,622 
  
    Noncurrent Liabilities       
 10   Long-term debt     361,321,292 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
   10,863,920 
 12   Total noncurrent liabilities     372,185,212 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
   627,203,834 
  
    Net Assets       
 14   Invested in capital assets, net of related debt     628,134,256 
 15   Restricted-expendable     88,708,303 
 16   Restricted-nonexpendable     337,414,199 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
   238,956,941 
 18   Total Net assets (CV)
CV
=(A06-A13) 
   1,293,213,699 
  
  
 CV= Calculated Value       
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part A - Plant, Property, and Equipment
 Fiscal Year 2002 
    Report in whole dollars only             
  
 Line No.   Description   Beginning
balance 
 Additions   Retirements
(CV) 
 Ending balance 
    Plant,Property, and Equipment             
  
 21   Land & land improvements  20,583,773    20,583,773 
 22   Infrastructure  111,148,457  5,752,414  40,406  116,860,465 
 23   Buildings  833,823,900  77,338,554  2,250  911,160,204 
 24   Equipment  250,378,782  30,626,235  6,379,557  274,625,460 
 25   Art and library collections  95,785,800  4,788,560  100,574,360 
 26   Property obtained under capital leases
(if not included in equipment) 
     
 27   Construction in progress  83,325,848  4,362,949  87,688,797 
 28   Accumulated depreciation  922,350,388  72,993,674  741,790  994,602,272 
  
    CV = (Beginning Balance + Additions - Ending Balance)       
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2002 
    Report in whole dollars only    
  
 Line No.   Source of Funds   Current year amount 
    Operating Revenues    
 01   Tuition & fees, after deducting discounts & allowances  97,695,855 
    Grants and contracts - operating    
 02   Federal operating grants and contracts  91,783,377 
 03   State operating grants and contracts  21,597,937 
 04   Local/private operating grants and contracts  19,749,575 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
220,357,285 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
341,472,696 
 07   Independent operations   
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
13,570,886 
 09   Total operating revenues  806,227,611 
  
  



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2002 
    Report in whole dollars only     
  
 Line No.   Source of funds   Current year amount 
    Nonoperating Revenues    
 10   Federal appropriations  7,303,170 
 11   State appropriations  201,411,707 
 12   Local appropriations, education district taxes, & similar support   
    Grants-nonoperating    
 13   Federal nonoperating grants   
 14   State nonoperating grants   
 15   Local nonoperating grants   
 16   Gifts, including contributions from affiliated organizations  19,008,664 
 17   Investment income  287,016 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
28,864,466 
 19   Total nonoperating revenues  256,875,023 
  
  



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2002 
    Report in whole dollars only    
  
 Line No.   Resource of funds   Current year amount 
    Other Revenues and Additions     
 20   Capital appropriations  2,885,951 
 21   Capital grants & gifts  28,850,655 
 22   Additions to permanent endowments  14,911,997 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
40,802,301 
 24   Total other revenues and additions  87,450,904 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
1,150,553,538 
  
 CV = Calculated Value    
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part C - Expenses and Other Deductions
 Fiscal Year 2002 
    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  169,814,718  122,920,403  21,727,871    25,166,444 
 02   Research  120,759,434  68,983,621  11,835,429    39,940,384 
 03   Public service  47,476,199  25,992,170  4,818,139    16,665,890 
 05   Academic support  50,333,998  38,503,171  7,676,828    4,153,999 
 06   Student services  22,988,863  14,529,502  2,803,158    5,656,203 
 07   Institutional support  39,859,557  32,822,096  7,037,461   
 08   Operation & maintenance
of plant 
22,100,407  17,919,589  4,180,818   
 09   Depreciation  49,875,039        49,875,039   
 10   Scholarships and fellowships
expenses
, excluding
discounts & allowances 
11,326,000        11,326,000 
 11   Auxiliary enterprises  562,883,790  244,177,175  48,270,789    270,435,826 
 12   Hospital services         
 13   Independent operations         
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  1,097,418,005  565,847,727  108,350,493  49,875,039  373,344,746 
  
  



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part C - Expenses and Other Deductions
 Fiscal Year 2002 
    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  17,695,186           17,695,186 
 17   Other nonoperating
expenses & deductions
(CV)
CV=(C18-C16) 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
17,695,186  17,695,186 
  
 19   Total expenses & deductions  1,115,113,191  565,847,727  108,350,493  49,875,039  391,039,932 
  
 CV = Calculated Value                
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part D - Summary of Changes In Net Assets
 Fiscal Year 2002 
  
 Line No.   Description   Current year amount 
 01   Total revenues & other additions (from B25)  1,150,553,538 
  
 02   Total expenses & deductions (from C19)  1,115,113,191 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
35,440,347 
 04   Net assets beginning of year  1,769,873,082 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
-512,099,730 
 06   Net assets end of year (from A18)  1,293,213,699 
  
 CV = Calculated Value    
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part E - Scholarships and Fellowships
 Part E - Scholarships and Fellowships
Fiscal Year 2002
 
    Report in whole dollars only    
  
 Line No.   Source   Current year amount 
    Institutional Expenses and Discounts & Allowances    
    Gross Scholarships and Fellowships (no loans included)    
 01   Pell grants (federal)  6,373,084 
 02   Other federal grants  3,719,658 
 03   Grants by state government  9,718,470 
 04   Grants by local government   
 05   Institutional grants from restricted resources  8,739,891 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
34,321,400 
 07   Total gross scholarships and fellowships  62,872,503 
  
    Discounts and Allowances    
 08   Discounts & allowances applied to tuition & fees  51,546,503 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
51,546,503 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
11,326,000 
  
 CV = Calculated Value    
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part J - Revenue Data for Bureau of Census
 Part J - Revenues (Census Bureau) 
 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  149,242,358  149,242,358          
 02   Sales and services  573,779,711  11,949,730  220,357,285  341,472,696   
 03   Federal grants/contracts (excludes Pell Grants)  91,783,377  91,783,377 
    Revenue from the state government: 
 04   State appropriations, current & capital  204,297,658  183,875,149  20,422,509   
 05   State grants and contracts  21,597,937  21,597,937 
    Revenue from local governments: 
 06   Local appropriation, current & capital 
 07   Local government grants/contracts 
 08   Receipts from property and non-property taxes     
 09   Gifts and private grants, including capital grants  66,698,750     
 10   Interest earnings  22,292,145     
 11   Dividend earnings       
 12   Realized capital gains  -10,245,666     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part K - Expenditure Data for Bureau of Census
 Part K - Expenditures 
 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  565,744,361  321,567,186  244,177,175     
 02   Employee benefits, total  108,453,859  60,183,070  48,270,789     
 03   Payment to state retirement funds 
 04   Current expenditures other than salaries  355,648,824  98,035,613  93,732,755  163,880,456 
    Capital outlay:    
 05   Construction  80,762,563  71,483,579  9,278,984 
 06   Equipment purchases  30,427,498  13,388,817    17,038,681   
 07   Land purchases 
 08   Interest on debt outstanding, all funds & activities  17,695,185     
 09   Scholarships/fellowships  62,872,503  62,872,503     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part L - Debt and Assets, page 1
 Part L - Debt and Assets 
 Debt 
 Category   Amount 
 01   Long-term debt outstanding at beginning of fiscal year  155,838,155 
 02   Long-term debt issued during fiscal year  88,874,629 
 03   Long-term debt retired during fiscal year  38,961,842 
 04   Long-term debt outstanding at end of fiscal year  205,750,942 
 05   Short-term debt outstanding at beginning of fiscal year   
 06   Short-term debt outstanding at end of fiscal year   
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) 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  6,590,916 
 08   Total cash and security assets held at end of fiscal year in bond funds  7,522,308 
 09   Total cash and security assets held at end of fiscal year in all other funds  693,695,997 
  
 CAVEATS