Institution: UNIVERSITY OF MISSOURI-ROLLA, FY2003 (178411) 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-ROLLA (178411) 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-ROLLA (178411) 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  32,622,274  29,274,517 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  217,067,563  208,068,813 
 03   Accumulated depreciation (enter as a positive amount)  85,930,792  83,027,649 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
88,734,359  88,814,115 
 05   Total noncurrent assets  219,871,130  213,855,279 
  
 06   Total assets (CV)
CV
=(A01+A05) 
252,493,404  243,129,796 
  
    Current Liabilities        
 07   Long-term debt, current portion  212,117  205,939 
 08   Other current liabilities (CV)
CV=(A09-A07) 
13,923,841  16,736,787 
 09   Total current liabilities  14,135,958  16,942,726 
  
    Noncurrent Liabilities        
 10   Long-term debt  8,074,449  8,286,566 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
 12   Total noncurrent liabilities  8,074,449  8,286,566 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
22,210,407  25,229,292 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  122,982,657  116,687,605 
 15   Restricted-expendable  15,052,133  13,989,457 
 16   Restricted-nonexpendable  73,791,817  71,224,062 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
18,456,390  15,999,380 
 18   Total Net assets (CV)
CV
=(A06-A13) 
230,282,997  217,900,504 
  
  
 CV= Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  4,786,510  19,000  4,805,510 
 22   Infrastructure  9,287,046  752,041  10,039,087 
 23   Buildings  124,137,478  24,927,251  1,219,521  147,845,208 
 24   Equipment  33,170,646  2,972,784  2,127,425  34,016,005 
 25   Art and library collections  17,009,168  631,421  17,640,589 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  19,677,964  -16,956,800  2,721,164 
 28   Accumulated depreciation  83,027,649  5,216,312  2,313,170  85,930,792 
  
    CV = (Beginning Balance + Additions - Ending Balance)       
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  25,711,740  18,261,153 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  21,074,288  11,749,806 
 03   State operating grants and contracts  1,328,244  921,202 
 04   Local/private operating grants and contracts  10,436,761  7,086,982 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
7,186,796  9,306,475 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
 07   Independent operations 
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
1,807,612  1,802,705 
 09   Total operating revenues  67,545,441  48,128,323 
  
  



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  44,800  44,800 
 11   State appropriations  45,903,863  44,658,193 
 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  2,272,681  5,003,527 
 17   Investment income  4,090,273  3,477,992 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
500,386 
 19   Total nonoperating revenues  52,311,617  50,206,906 
  
  



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  549,475  4,769,368 
 21   Capital grants & gifts  386,201  2,948,893 
 22   Additions to permanent endowments  3,129,853  1,597,766 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
5,268,424 
 24   Total other revenues and additions  9,333,953  9,316,027 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
129,191,011  108,651,256 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  45,843,816  32,476,550  5,638,730  7,728,536 
 02   Research  23,888,835  13,492,232  1,392,722  9,003,881 
 03   Public service  2,125,277  1,356,092  269,377  499,808 
 05   Academic support  4,990,429  2,999,227  566,956  1,424,246 
 06   Student services  9,098,960  5,351,703  954,408  2,792,849 
 07   Institutional support  6,344,461  5,301,698  1,042,763 
 08   Operation & maintenance
of plant 
9,137,774  4,116,531  820,265  4,200,978 
 09   Depreciation  5,216,312        5,216,312   
 10   Scholarships and fellowships
expenses
, excluding
discounts & allowances 
3,193,000  3,193,000 
 11   Auxiliary enterprises  5,921,547  1,350,795  217,364  4,353,388 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  115,760,411  66,444,828  10,902,585  5,216,312  33,196,686 
     Prior year amount  108,644,430  63,790,087  11,552,262  5,052,543  28,249,538 
  
  



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  430,556           430,556 
 17   Other nonoperating
expenses & deductions
(CV)
CV=(C18-C16) 
617,551  617,551 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
1,048,107  1,048,107 
  
 19   Total expenses & deductions  116,808,518  66,444,828  10,902,585  5,216,312  34,244,793 
     Prior year amount  111,889,069  63,790,087  11,552,262  5,052,543  31,494,177 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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)  129,191,011  108,651,256 
  
 02   Total expenses & deductions (from C19)  116,808,518  111,889,069 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
12,382,493  -3,237,813 
 04   Net assets beginning of year  217,900,504  308,522,604 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
-87,384,287 
 06   Net assets end of year (from A18)  230,282,997  217,900,504 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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)  2,471,510  2,365,907 
 02   Other federal grants  1,478,180  674,720 
 03   Grants by state government  2,329,198  2,268,104 
 04   Grants by local government 
 05   Institutional grants from restricted resources  2,233,793  2,404,573 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
11,272,827  10,105,908 
 07   Total gross scholarships and fellowships  19,785,508  17,819,212 
  
    Discounts and Allowances       
 08   Discounts & allowances applied to tuition & fees  16,026,123  14,627,212 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
566,385 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
16,592,508  14,627,212 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
3,193,000  3,192,000 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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-ROLLA (178411) 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  41,737,863  41,737,863          
 02   Sales and services  8,114,049  360,868  7,753,181 
 03   Federal grants/contracts (excludes Pell Grants)  18,602,778  18,602,778 
    Revenue from the state government: 
 04   State appropriations, current & capital  46,453,338  46,453,338 
 05   State grants and contracts  1,328,244  1,328,244 
    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  16,225,496     
 10   Interest earnings  3,334,282     
 11   Dividend earnings     
 12   Realized capital gains  711,664     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  66,444,828  65,094,033  1,350,795 
 02   Employee benefits, total  10,902,584  10,685,220  217,364 
 03   Payment to state retirement funds 
 04   Current expenditures other than salaries  32,509,366  28,155,978  4,353,388 
    Capital outlay:    
 05   Construction  7,972,952  7,972,952 
 06   Equipment purchases  2,972,784  2,972,784 
 07   Land purchases  19,000  19,000 
 08   Interest on debt outstanding, all funds & activities  430,556     
 09   Scholarships/fellowships  19,785,508  19,785,508     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ROLLA (178411) 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  8,492,505 
 02   Long-term debt issued during fiscal year 
 03   Long-term debt retired during fiscal year  205,939 
 04   Long-term debt outstanding at end of fiscal year  8,286,566 
 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-ROLLA (178411) 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  132,452 
 08   Total cash and security assets held at end of fiscal year in bond funds 
 09   Total cash and security assets held at end of fiscal year in all other funds  96,056,946 
  
 CAVEATS