Institution: UNIVERSITY OF MISSOURI-COLUMBIA, FY2003 (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. Your response to this question will determine the forms you will receive for reporting finance data. 



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: (The fiscal year reported should be the most recent fiscal year ending before October 1, 2003.) 
 Beginning: month/year (MMYYYY)   Month:   Year:  2002 
 And ending: month/year (MMYYYY)   Month:   Year:  2003 
 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 is used by your institution ? 
        Radio On  Business Type Activities 
   Radio Off  Governmental Activities 
   Radio Off  Governmental Activities with Business-Type Activities 
 4. Does this institution or any of its foundations or other affiliated organizations own endowment assets ? 
       Radio On  Yes - (report endowment assets)                 
   Radio Off  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 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. (These component units include affiliated entities as described in GASB statement 39. The provisions of GASB 39 are not required to be implemented until fiscal years beginning after June 15, 2003, therefore no information is required on this portion of the survey until the institution implements the revised component unit definitions set forth in this new standard. 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 SYSTEM 
      Radio Off  This Finance Survey form is for a system (or governing board) office 
 Caveats: 
The prior year 2002 data have been revised and are reflected in this report. 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part A - Statement of Net Assets
 Fiscal Year 2003 
    Report in whole dollars only 
  
 Line no.      Current year amount   Prior year amount 
    Current Assets        
 01   Total Current Assets  310,285,348  313,187,860 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  1,628,031,323  1,511,493,059 
 03   Accumulated depreciation (enter as a positive amount)  565,597,514  994,602,272 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
665,268,481  1,090,388,886 
 05   Total noncurrent assets  1,727,702,290  1,607,229,673 
  
 06   Total assets (CV)
CV
=(A01+A05) 
2,037,987,638  1,920,417,533 
  
    Current Liabilities        
 07   Long-term debt, current portion  8,435,688  8,074,532 
 08   Other current liabilities (CV)
CV=(A09-A07) 
255,901,019  246,944,090 
 09   Total current liabilities  264,336,707  255,018,622 
  
    Noncurrent Liabilities        
 10   Long-term debt  352,887,543  361,321,292 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
13,628,393  10,863,920 
 12   Total noncurrent liabilities  366,515,936  372,185,212 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
630,852,643  627,203,834 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  696,912,531  628,134,256 
 15   Restricted-expendable  93,945,847  88,708,303 
 16   Restricted-nonexpendable  354,524,325  337,414,199 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
261,752,292  238,956,941 
 18   Total Net assets (CV)
CV
=(A06-A13) 
1,407,134,995  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 2003 
    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  6,712,000  7,486  27,288,287 
 22   Infrastructure  116,860,465  7,910,877  575,034  124,196,308 
 23   Buildings  911,160,204  62,748,333  5,183,160  968,725,376 
 24   Equipment  274,625,460  24,183,901  7,466,750  291,342,611 
 25   Art and library collections  100,574,360  4,363,298  46,000  104,891,660 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  87,688,797  23,898,284  111,587,081 
 28   Accumulated depreciation  994,602,272  54,652,547  5,945,822  565,597,514 
  
    CV = (Beginning Balance + Additions - Ending Balance)       
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2003 
    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  129,593,538  97,695,855 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  103,909,037  91,783,377 
 03   State operating grants and contracts  20,421,695  21,597,937 
 04   Local/private operating grants and contracts  26,809,676  19,749,575 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
208,835,719  220,357,285 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
376,543,845  341,472,696 
 07   Independent operations 
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
32,550,246  13,570,886 
 09   Total operating revenues  898,663,756  806,227,611 
  
  



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2003 
    Report in whole dollars only        
  
 Line No.   Source of funds   Current year amount   Prior year amount 
    Nonoperating Revenues       
 10   Federal appropriations  6,662,193  7,303,170 
 11   State appropriations  207,291,587  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  23,060,837  19,008,664 
 17   Investment income  31,029,600  287,016 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
28,864,466 
 19   Total nonoperating revenues  268,044,217  256,875,023 
  
  



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part B - Revenues and Other Additions
 Fiscal Year 2003 
    Report in whole dollars only       
  
 Line No.   Resource of funds   Current year amount   Prior year amount 
    Other Revenues and Additions         
 20   Capital appropriations  11,127,965  2,885,951 
 21   Capital grants & gifts  28,742,579  28,850,655 
 22   Additions to permanent endowments  13,345,067  14,911,997 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
31,705,598  40,802,301 
 24   Total other revenues and additions  84,921,209  87,450,904 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
1,251,629,182  1,150,533,538 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part C - Expenses and Other Deductions
 Fiscal Year 2003 
    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  183,552,315  125,660,793  20,904,688  36,986,834 
 02   Research  123,426,876  70,603,613  11,910,341  40,912,922 
 03   Public service  45,431,639  25,719,670  4,543,400  15,168,569 
 05   Academic support  42,003,944  33,513,470  8,490,474 
 06   Student services  19,263,598  14,545,749  2,517,607  2,200,242 
 07   Institutional support  36,646,606  30,571,094  6,075,512 
 08   Operation & maintenance
of plant 
34,469,945  15,432,452  3,198,829  15,838,664 
 09   Depreciation  54,652,547        54,652,547   
 10   Scholarships and fellowships
expenses
, excluding
discounts & allowances 
13,093,000  13,093,000 
 11   Auxiliary enterprises  558,466,245  245,429,514  49,337,514  263,699,217 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  1,111,006,715  561,476,355  106,978,365  54,652,547  387,899,448 
     Prior year amount  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 2003 
    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  17,191,865           17,191,865 
 17   Other nonoperating
expenses & deductions
(CV)
CV=(C18-C16) 
9,509,306  20  9,509,286 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
26,701,171  20  26,701,151 
  
 19   Total expenses & deductions  1,137,707,886  561,476,355  106,978,385  54,652,547  414,600,599 
     Prior year amount  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 2003 
  
 Line No.   Description   Current year amount   Prior year amount 
 01   Total revenues & other additions (from B25)  1,251,629,182  1,150,553,538 
  
 02   Total expenses & deductions (from C19)  1,137,707,886  1,115,113,191 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
113,921,296  35,440,347 
 04   Net assets beginning of year  1,293,213,699  1,769,875,082 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
-512,099,730 
 06   Net assets end of year (from A18)  1,407,134,995  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 2003
 
    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)  7,671,901  6,373,084 
 02   Other federal grants  4,451,195  3,719,658 
 03   Grants by state government  8,920,909  9,718,470 
 04   Grants by local government 
 05   Institutional grants from restricted resources  8,896,626  8,739,891 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
37,706,142  34,321,400 
 07   Total gross scholarships and fellowships  67,646,773  62,872,503 
  
    Discounts and Allowances       
 08   Discounts & allowances applied to tuition & fees  50,956,014  51,546,503 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
3,597,759 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
54,553,773  51,546,503 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
13,093,000  11,326,000 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part H - Details of Endowment Assets
 Fiscal Year 2003
(Optional for current reporting cycle)
Report in whole dollars only 
 Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts 
         (2)     
 01   Value of endowment assets at the beginning of the fiscal year     
 02   Value of endowment assets at the end of the fiscal year     



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part J - Revenue Data for Bureau of Census
 Part J - Revenues (Census Bureau)
Fiscal Year 2003
 
 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  180,549,552  180,549,552          
 02   Sales and services  602,570,836  13,593,513  212,433,478  376,543,845 
 03   Federal grants/contracts (excludes Pell Grants)  103,909,037  103,909,037 
    Revenue from the state government: 
 04   State appropriations, current & capital  200,766,593  178,994,959  21,771,634 
 05   State grants and contracts  20,421,695  20,421,695 
    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  62,443,990     
 10   Interest earnings  16,850,749     
 11   Dividend earnings     
 12   Realized capital gains  6,296,943     
  
 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  561,476,355  316,046,841  245,429,514 
 02   Employee benefits, total  106,978,364  57,640,850  49,337,514 
 03   Payment to state retirement funds 
 04   Current expenditures other than salaries  351,276,078  87,576,861  96,878,222  166,820,995 
    Capital outlay:    
 05   Construction  83,966,348  74,914,010  9,052,338 
 06   Equipment purchases  24,038,685  7,134,672  16,904,013 
 07   Land purchases  6,712,000  6,712,000 
 08   Interest on debt outstanding, all funds & activities  17,191,865     
 09   Scholarships/fellowships  67,646,773  67,646,773     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396) User ID: 29c0011
Part L - Debt and Assets, page 1
 Part L - Debt and Assets
Fiscal Year 2003

 
 Debt 
 Category   Amount 
 01   Long-term debt outstanding at beginning of fiscal year  205,750,943 
 02   Long-term debt issued during fiscal year 
 03   Long-term debt retired during fiscal year  5,313,800 
 04   Long-term debt outstanding at end of fiscal year  200,437,143 
 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  6,238,557 
 08   Total cash and security assets held at end of fiscal year in bond funds  427,411 
 09   Total cash and security assets held at end of fiscal year in all other funds  740,731,536 
  
 CAVEATS