Institution: UNIVERSITY OF MISSOURI-ST LOUIS, FY2003 (178420) 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-ST LOUIS (178420) 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-ST LOUIS (178420) 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  35,276,763  40,744,427 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  323,971,239  294,518,582 
 03   Accumulated depreciation (enter as a positive amount)  76,669,275  71,013,642 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
67,424,914  77,506,875 
 05   Total noncurrent assets  314,726,878  301,011,815 
  
 06   Total assets (CV)
CV
=(A01+A05) 
350,003,641  341,756,242 
  
    Current Liabilities        
 07   Long-term debt, current portion  1,268,111  1,216,698 
 08   Other current liabilities (CV)
CV=(A09-A07) 
22,563,885  26,700,156 
 09   Total current liabilities  23,831,996  27,916,854 
  
    Noncurrent Liabilities        
 10   Long-term debt  63,670,896  64,940,940 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
 12   Total noncurrent liabilities  63,670,896  64,940,940 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
87,502,892  92,857,794 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  187,423,503  170,501,833 
 15   Restricted-expendable  10,912,096  19,225,785 
 16   Restricted-nonexpendable  35,999,698  24,169,756 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
28,165,452  35,001,074 
 18   Total Net assets (CV)
CV
=(A06-A13) 
262,500,749  248,898,448 
  
  
 CV= Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  8,398,999  899,058  9,298,057 
 22   Infrastructure  10,690,571  2,726,737  13,417,308 
 23   Buildings  175,823,523  54,439,869  166,228  230,097,164 
 24   Equipment  17,994,126  1,559,378  627,912  18,925,592 
 25   Art and library collections  36,881,995  2,999,487  7,316  39,874,166 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  44,729,370  -32,370,418  12,358,952 
 28   Accumulated depreciation  71,013,643  6,159,190  503,558  76,669,275 
  
    CV = (Beginning Balance + Additions - Ending Balance)       
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  50,202,788  40,295,050 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  16,734,426  14,800,329 
 03   State operating grants and contracts  2,265,339  5,551,763 
 04   Local/private operating grants and contracts  4,745,280  3,634,986 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
22,169,112  27,122,554 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
 07   Independent operations 
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
2,470,196  3,131,825 
 09   Total operating revenues  98,587,141  94,569,937 
  
  



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  55,000  55,000 
 11   State appropriations  48,337,282  46,593,268 
 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  6,185,424  6,150,809 
 17   Investment income  3,164,574  35,103 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
5,501,349 
 19   Total nonoperating revenues  57,742,280  58,335,529 
  
  



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  899,298  19,068,944 
 21   Capital grants & gifts 
 22   Additions to permanent endowments  1,054,951  3,423,874 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
4,995,737 
 24   Total other revenues and additions  6,949,986  22,492,818 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
163,279,407  175,398,284 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  60,894,030  41,626,390  7,501,941  11,765,699 
 02   Research  7,736,875  4,919,785  808,457  2,008,633 
 03   Public service  10,742,796  6,631,781  1,295,474  2,815,541 
 05   Academic support  17,468,972  9,345,218  1,873,943  6,249,811 
 06   Student services  8,883,731  4,425,136  729,964  3,728,631 
 07   Institutional support  9,336,643  7,771,118  1,565,525 
 08   Operation & maintenance
of plant 
7,375,591  3,043,945  627,697  3,703,949 
 09   Depreciation  6,159,190        6,159,190   
 10   Scholarships and fellowships
expenses
, excluding
discounts & allowances 
3,462,000  3,462,000 
 11   Auxiliary enterprises  14,218,042  2,923,668  517,567  10,776,807 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  146,277,870  80,687,041  14,920,568  6,159,190  44,511,071 
     Prior year amount  151,170,787  81,060,927  14,900,585  6,148,101  49,061,174 
  
  



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  2,847,757           2,847,757 
 17   Other nonoperating
expenses & deductions
(CV)
CV=(C18-C16) 
551,479  551,479 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
3,399,236  3,399,236 
  
 19   Total expenses & deductions  149,677,106  80,687,041  14,920,568  6,159,190  47,910,307 
     Prior year amount  158,276,021  81,060,927  14,900,585  6,148,101  56,166,408 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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)  163,279,407  175,398,284 
  
 02   Total expenses & deductions (from C19)  149,677,106  158,276,021 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
13,602,301  17,122,263 
 04   Net assets beginning of year  248,898,448  304,569,746 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
-72,793,561 
 06   Net assets end of year (from A18)  262,500,749  248,898,448 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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)  1,077,370  5,492,499 
 02   Other federal grants  5,888,405  1,149,172 
 03   Grants by state government  1,589,205  1,885,850 
 04   Grants by local government 
 05   Institutional grants from restricted resources  1,103,086  880,197 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
7,446,928  7,326,034 
 07   Total gross scholarships and fellowships  17,104,994  16,733,752 
  
    Discounts and Allowances       
 08   Discounts & allowances applied to tuition & fees  13,172,406  11,803,752 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
470,588 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
13,642,994  11,803,752 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
3,462,000  4,930,000 
  
 CV = Calculated Value 
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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-ST LOUIS (178420) 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  63,375,194  63,375,194          
 02   Sales and services  23,421,136  781,436  22,639,700 
 03   Federal grants/contracts (excludes Pell Grants)  15,657,056  15,657,056 
    Revenue from the state government: 
 04   State appropriations, current & capital  49,236,580  49,236,580 
 05   State grants and contracts  2,265,339  2,265,339 
    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  11,985,655     
 10   Interest earnings  2,644,068     
 11   Dividend earnings     
 12   Realized capital gains  -2,398     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  80,687,041  77,763,373  2,923,668 
 02   Employee benefits, total  14,920,569  14,403,002  517,567 
 03   Payment to state retirement funds 
 04   Current expenditures other than salaries  43,198,848  32,422,041  10,776,807 
    Capital outlay:    
 05   Construction  24,371,940  24,371,940 
 06   Equipment purchases  1,559,378  1,559,378 
 07   Land purchases  899,058  899,058 
 08   Interest on debt outstanding, all funds & activities  2,928,427     
 09   Scholarships/fellowships  17,104,994  17,104,994     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-ST LOUIS (178420) 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  66,157,638 
 02   Long-term debt issued during fiscal year 
 03   Long-term debt retired during fiscal year  1,218,631 
 04   Long-term debt outstanding at end of fiscal year  64,939,007 
 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-ST LOUIS (178420) 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  944,638 
 08   Total cash and security assets held at end of fiscal year in bond funds  4,115,909 
 09   Total cash and security assets held at end of fiscal year in all other funds  77,615,184 
  
 CAVEATS