Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE, revised 5-10-2004, FY2002 (178439) 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-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. 
 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-SYSTEMS OFFICE (178439) 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     159,557,748 
  
    Noncurrent Assets       
 02   Capital assets - depreciable (gross)     62,423,331 
 03   Accumulated depreciation (enter as a positive amount)     17,845,488 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
   180,480,484 
 05   Total noncurrent assets     225,058,327 
  
 06   Total assets (CV)
CV
=(A01+A05) 
   384,616,075 
  
    Current Liabilities       
 07   Long-term debt, current portion      
 08   Other current liabilities (CV)
CV=(A09-A07) 
   106,246,589 
 09   Total current liabilities     106,246,589 
  
    Noncurrent Liabilities       
 10   Long-term debt     8,220,000 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
  
 12   Total noncurrent liabilities     8,220,000 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
   114,466,589 
  
    Net Assets       
 14   Invested in capital assets, net of related debt     36,153,846 
 15   Restricted-expendable     11,242,390 
 16   Restricted-nonexpendable     36,986,752 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
   185,766,498 
 18   Total Net assets (CV)
CV
=(A06-A13) 
   270,149,486 
  
  
 CV= Calculated Value       
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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  1,546,767    1,546,767 
 22   Infrastructure  371,550    371,550 
 23   Buildings  17,716,398    17,716,398 
 24   Equipment  32,111,226  10,398,482  190,422  42,319,286 
 25   Art and library collections  7,361    7,361 
 26   Property obtained under capital leases
(if not included in equipment) 
     
 27   Construction in progress    461,969  461,969 
 28   Accumulated depreciation  14,958,022  3,013,084  125,619  17,845,487 
  
    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 2002 
    Report in whole dollars only    
  
 Line No.   Source of Funds   Current year amount 
    Operating Revenues    
 01   Tuition & fees, after deducting discounts & allowances 
    Grants and contracts - operating    
 02   Federal operating grants and contracts  1,145,404 
 03   State operating grants and contracts  17,814,711 
 04   Local/private operating grants and contracts  9,163,528 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
1,370,121 
 06   Sales & services of hospitals,
after deducting patient contractual allowances 
 
 07   Independent operations   
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
43,151,669 
 09   Total operating revenues  72,645,433 
  
  



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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  7,913,629 
 11   State appropriations  47,960,719 
 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  259,589 
 17   Investment income  15,069,646 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
 19   Total nonoperating revenues  71,203,583 
  
  



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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 
 21   Capital grants & gifts 
 22   Additions to permanent endowments  9,357 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
4,218 
 24   Total other revenues and additions  13,575 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
143,862,591 
  
 CV = Calculated Value    
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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  1,631,280  150,395  28,551    1,452,334 
 02   Research  1,767,961  11,815    1,756,146 
 03   Public service  69,169,918  28,239,547  7,240,906    33,689,465 
 05   Academic support  10,517,017  1,800,969  336,849    8,379,199 
 06   Student services  2,546,802  37,370  22,409    2,487,023 
 07   Institutional support  15,434,459  12,672,158  2,762,301   
 08   Operation & maintenance
of plant 
724,678  600,510  124,168   
 09   Depreciation  3,013,083        3,013,083   
 10   Scholarships and fellowships
expenses
, excluding
discounts & allowances 
       
 11   Auxiliary enterprises  1,115,572  916,948  198,624   
 12   Hospital services         
 13   Independent operations         
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
5,534,989  5,534,989 
 15   Total operating expenses  111,455,759  44,417,897  10,725,623  3,013,083  53,299,156 
  
  



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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   Other nonoperating
expenses & deductions
(CV)
CV=(C18-C16) 
20,236,576  20,236,576 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
20,236,576  20,236,576 
  
 19   Total expenses & deductions  131,692,335  44,417,897  10,725,623  3,013,083  73,535,732 
  
 CV = Calculated Value                
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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)  143,862,591 
  
 02   Total expenses & deductions (from C19)  131,692,335 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
12,170,256 
 04   Net assets beginning of year  275,758,090 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
-17,778,860 
 06   Net assets end of year (from A18)  270,149,486 
  
 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 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)   
 02   Other federal grants   
 03   Grants by state government   
 04   Grants by local government   
 05   Institutional grants from restricted resources  11,331 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
 07   Total gross scholarships and fellowships  11,331 
  
    Discounts and Allowances    
 08   Discounts & allowances applied to tuition & fees 
 09   Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08) 
11,331 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
11,331 
  
 11   Net scholarships and fellowships expenses after deducting
discount & allowances (from C10) 
 
  
 CV = Calculated Value    
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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          
 02   Sales and services  1,420,683  39,231  1,381,452   
 03   Federal grants/contracts (excludes Pell Grants)  1,145,404  1,145,404 
    Revenue from the state government: 
 04   State appropriations, current & capital  47,960,719  28,398,305  19,562,414 
 05   State grants and contracts  17,814,711  17,814,711 
    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  9,348,117     
 10   Interest earnings  12,480,927     
 11   Dividend earnings     
 12   Realized capital gains  -1,167,616     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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  44,026,876  21,432,081  916,948    21,677,847 
 02   Employee benefits, total  10,725,623  4,641,080  198,624    5,885,919 
 03   Payment to state retirement funds 
 04   Current expenditures other than salaries  19,360,906  11,952,655  7,408,251 
    Capital outlay:    
 05   Construction  461,969  461,969 
 06   Equipment purchases  10,398,482  10,343,273  55,209 
 07   Land purchases 
 08   Interest on debt outstanding, all funds & activities       
 09   Scholarships/fellowships  11,331  11,331     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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 
 02   Long-term debt issued during fiscal year  8,220,000 
 03   Long-term debt retired during fiscal year 
 04   Long-term debt outstanding at end of fiscal year  8,220,000 
 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-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  319,111 
 08   Total cash and security assets held at end of fiscal year in bond funds  140,341 
 09   Total cash and security assets held at end of fiscal year in all other funds  254,637,288 
  
 CAVEATS