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



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: (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-SYSTEMS OFFICE (178439) 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  171,851,477  159,557,748 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  67,882,813  62,423,331 
 03   Accumulated depreciation (enter as a positive amount)  22,306,244  17,845,488 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
258,604,424  180,480,484 
 05   Total noncurrent assets  304,180,993  225,058,327 
  
 06   Total assets (CV)
CV
=(A01+A05) 
476,032,470  384,616,075 
  
    Current Liabilities        
 07   Long-term debt, current portion 
 08   Other current liabilities (CV)
CV=(A09-A07) 
186,725,654  106,246,589 
 09   Total current liabilities  186,725,654  106,246,589 
  
    Noncurrent Liabilities        
 10   Long-term debt  8,220,000  8,220,000 
 11   Other noncurrent liabilities (CV)
CV
=(A12-A10) 
 12   Total noncurrent liabilities  8,220,000  8,220,000 
  
 13   Total liabilities (CV)
CV
=(A09+A12) 
194,945,654  114,466,589 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  37,665,012  36,153,846 
 15   Restricted-expendable  9,145,298  11,242,390 
 16   Restricted-nonexpendable  35,628,368  36,986,752 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
198,648,138  185,766,498 
 18   Total Net assets (CV)
CV
=(A06-A13) 
281,086,816  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 2003 
    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  525,288  18,241,686 
 24   Equipment  42,319,286  7,060,891  1,664,728  47,715,449 
 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  17,845,487  5,706,777  1,246,020  22,306,244 
  
    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 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  -8,750 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  3,123,097  1,145,404 
 03   State operating grants and contracts  7,611,349  17,814,711 
 04   Local/private operating grants and contracts  3,572,882  9,163,528 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
1,412,102  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)] 
18,244,988  43,151,669 
 09   Total operating revenues  33,955,668  72,645,433 
  
  



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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  8,027,589  7,913,629 
 11   State appropriations  45,963,760  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  128,626  259,589 
 17   Investment income  22,395,301  15,069,646 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
 19   Total nonoperating revenues  76,515,276  71,203,583 
  
  



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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 
 21   Capital grants & gifts 
 22   Additions to permanent endowments  80,850  9,357 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
10,747,119  4,218 
 24   Total other revenues and additions  10,827,969  13,575 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
121,298,913  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 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  417,721  142,207  33,691  241,823 
 02   Research  2,139,597  13,677  354  2,125,566 
 03   Public service  62,763,326  26,701,489  6,205,697  29,856,140 
 05   Academic support  7,876,503  1,479,818  296,033  6,100,652 
 06   Student services  2,158,325  2,158,325 
 07   Institutional support  23,665,527  13,197,644  3,986,901  6,480,982 
 08   Operation & maintenance
of plant 
980,524  541,852  116,523  322,149 
 09   Depreciation  5,706,777        5,706,777   
 10   Scholarships and fellowships
expenses
, excluding
discounts & allowances 
 11   Auxiliary enterprises  1,527,800  859,814  180,526  487,460 
 12   Hospital services 
 13   Independent operations 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  107,236,100  42,936,501  10,819,725  5,706,777  47,773,097 
     Prior year amount  111,455,759  44,417,897  10,725,623  3,013,084  53,299,156 
  
  



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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   Other nonoperating
expenses & deductions
(CV)
CV=(C18-C16) 
3,085,483  3,085,483 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
3,085,483  3,085,483 
  
 19   Total expenses & deductions  110,321,583  42,936,501  10,819,725  5,706,777  50,858,580 
     Prior year amount  131,692,335  44,417,897  10,725,623  3,013,084  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 2003 
  
 Line No.   Description   Current year amount   Prior year amount 
 01   Total revenues & other additions (from B25)  121,298,913  143,862,591 
  
 02   Total expenses & deductions (from C19)  110,321,583  131,692,335 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
10,977,330  12,170,256 
 04   Net assets beginning of year  270,109,486  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)  281,086,816  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 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) 
 02   Other federal grants 
 03   Grants by state government 
 04   Grants by local government 
 05   Institutional grants from restricted resources  8,750  11,331 
 06   Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)] 
 07   Total gross scholarships and fellowships  8,750  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) 
8,750  11,331 
 10   Total Discounts & Allowances (CV)
CV=(E07-E11) 
8,750  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 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-SYSTEMS OFFICE (178439) 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  -8,750  -8,750          
 02   Sales and services  1,462,884  32,037  1,420,852  9,995 
 03   Federal grants/contracts (excludes Pell Grants)  3,123,097  750,928  2,372,169 
    Revenue from the state government: 
 04   State appropriations, current & capital  45,963,760  25,168,708  20,795,052 
 05   State grants and contracts  7,611,349  4,397,122  3,214,227 
    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  3,782,358     
 10   Interest earnings  9,399,101     
 11   Dividend earnings     
 12   Realized capital gains  1,196,108     
  
 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  42,933,001  20,910,308  859,814  21,162,879 
 02   Employee benefits, total  10,815,818  5,612,422  180,526  5,022,870 
 03   Payment to state retirement funds 
 04   Current expenditures other than salaries  41,366,400  32,286,695  306,184  8,773,521 
    Capital outlay:    
 05   Construction  525,288  525,288 
 06   Equipment purchases  7,060,891  7,043,564  17,327 
 07   Land purchases 
 08   Interest on debt outstanding, all funds & activities     
 09   Scholarships/fellowships  8,750  8,750     
  
 CAVEATS 
 



Institution: UNIVERSITY OF MISSOURI-SYSTEMS OFFICE (178439) 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 
 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 
 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  321,043,625 
  
 CAVEATS