IPEDS Reporting Year Finance 2005-06 (2004-05 Data)

 
Institution: University of Missouri-Systems Office (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  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, 2005.) 
 Beginning: month/year (MMYYYY)   Month:   Year:  2004 
 And ending: month/year (MMYYYY)   Month:   Year:  2005 
 2. Audit Opinion 
 Did your institution receive an unqualified opinion on its General Purpose Financial Statements 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. If your institution participates in intercollegiate athletics, are the expenses accounted for as auxiliary enterprises or treated as student services? 
  
       Radio On  Auxiliary enterprises                 
       Radio Off  Student services                 
       Radio Off  Does not participate in intercollegiate athletics                 
       Radio Off  Other (specify in caveats box below)                 
 5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ? 
       Radio On  Yes - (report endowment assets)                 
   Radio Off  No 
 6.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 other than the institution itself, whether that column represents a single component unit or a combination of component units. 
        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: 
 
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part A - Statement of Net Assets
 Fiscal Year 2005 
    Report in whole dollars only 
  
 Line no.      Current year amount   Prior year amount 
    Current Assets        
 01   Total Current Assets  156,137,408  138,277,683 
  
    Noncurrent Assets        
 02   Capital assets - depreciable (gross)  73,751,330  71,845,810 
 03   Accumulated depreciation (enter as a positive amount)  31,829,350  27,518,914 
 04   Other noncurrent assets (CV)
CV
=[A05-(A02-A03)] 
279,064,178  272,829,286 
 05   Total noncurrent assets  320,986,158  317,156,182 
  
 06   Total assets (CV)
CV
=(A01+A05) 
477,123,566  455,433,865 
  
    Current Liabilities        
 07   Long-term debt, current portion 
 08   Other current liabilities (CV)
CV=(A09-A07) 
175,263,030  168,478,632 
 09   Total current liabilities  175,263,030  168,478,632 
  
    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) 
183,483,030  176,698,632 
  
    Net Assets        
 14   Invested in capital assets, net of related debt  33,989,091  36,404,673 
 15   Restricted-expendable  9,668,413  9,044,755 
 16   Restricted-nonexpendable  45,743,643  35,753,155 
 17   Unrestricted (CV)
CV
=[A18-(A14+A15+A16)] 
204,239,389  197,532,650 
 18   Total Net assets (CV)
CV
=(A06-A13) 
293,640,536  278,735,233 
  
  
 CV= Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part A - Plant, Property, and Equipment
 Fiscal Year 2005 
    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  18,762,177  750,914  19,513,091 
 24   Equipment  49,809,445  1,432,364  745,453  50,496,356 
 25   Art and library collections  7,361  7,361 
 26   Property obtained under capital leases
(if not included in equipment) 
 27   Construction in progress  47,939  1,768,266  1,816,205 
 28   Accumulated depreciation  26,519,525  5,987,702  677,877  31,829,350 
  
    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 2005 
    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  40,946  -7,634 
    Grants and contracts - operating       
 02   Federal operating grants and contracts  -835,030  2,035,909 
 03   State operating grants and contracts  3,558,853  9,284,853 
 04   Local/private operating grants and contracts  23,947 
 05   Sales & services of auxiliary enterprises,
after deducting discounts & allowances 
1,318,234  1,588,488 
 08   Other sources - operating (CV)
CV
=[B09-(B01+ ....+B07)] 
22,658,019  17,666,125 
 09   Total operating revenues  26,764,969  30,567,741 
  
  
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part B - Revenues and Other Additions
 Fiscal Year 2005 
    Report in whole dollars only        
  
 Line No.   Source of funds   Current year amount   Prior year amount 
    Nonoperating Revenues       
 10   Federal appropriations  7,843,116 
 11   State appropriations  38,965,491  54,805,039 
 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  22,656  758,190 
 17   Investment income  21,543,114  10,757,027 
 18   Other nonoperating revenues (CV)
CV
=[B19-(B10+...+B17)] 
10,061,633  278,220 
 19   Total nonoperating revenues  70,592,894  74,441,592 
  
  
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part B - Revenues and Other Additions
 Fiscal Year 2005 
    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  12,848  13,925 
 23   Other revenues & additions (CV)
CV
=[B24-(B20+...+B22)] 
 24   Total other revenues and additions  12,848  13,925 
  
 25   Total all revenues and other additions (CV)
CV
=(B09+B19+B24) 
97,370,711  105,023,258 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part C - Expenses and Other Deductions
 Fiscal Year 2005 
    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  247,074  119,043  23,233  104,798 
 02   Research  43,461  22,931  3,227  17,303 
 03   Public service  25,557,400  5,769,566  1,521,250  18,266,584 
 05   Academic support  10,132,637  2,568,379  676,637  6,887,621 
 06   Student services  2,202,944  1,025,343  258,046  919,555 
 07   Institutional support  25,164,593  14,149,931  3,552,320  7,462,342 
 08   Operation & maintenance
of plant 
1,034,302  516,860  139,136  378,306 
 09   Depreciation  5,987,701        5,987,701   
 10   Scholarships and fellowships
expenses
, excluding discounts & allowances (do not include work study here) 
  
 11   Auxiliary enterprises  1,929,134  957,566  250,453  721,115 
 14   Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)] 
 15   Total operating expenses  72,299,246  25,129,619  6,424,302  5,987,701  34,757,624 
     Prior year amount  101,697,179  43,459,449  11,570,000  6,316,012  40,351,718 
  
  
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part C - Expenses and Other Deductions
 Fiscal Year 2005 
    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) 
 18   Total nonoperating
expenses & deductions (CV)
CV=(C19-C15) 
  
 19   Total expenses & deductions  72,299,246  25,129,619  6,424,302  5,987,701  34,757,624 
     Prior year amount  107,374,841  43,459,449  11,570,000  6,316,012  46,029,380 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part D - Summary of Changes In Net Assets
 Fiscal Year 2005 
  
 Line No.   Description   Current year amount   Prior year amount 
 01   Total revenues & other additions (from B25)  97,370,711  105,023,258 
  
 02   Total expenses & deductions (from C19)  72,299,246  107,374,841 
  
 03   Increase in net assets during year (CV)
CV=(D01-D02) 
25,071,465  -2,351,583 
 04   Net assets beginning of year  268,569,071  281,086,816 
 05   Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)] 
 06   Net assets end of year (from A18)  293,640,536  278,735,233 
  
 CV = Calculated Value 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part H - Details of Endowment Assets
 Fiscal Year 2005
Report in whole dollars only 
 Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts 
              
 01   Value of endowment assets at the beginning of the fiscal year  149,308,152  191,573,152 
 02   Value of endowment assets at the end of the fiscal year  155,950,416  151,239,066 
 

 
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 2005
 
 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  40,946  40,946          
 02   Sales and services  1,364,498  46,264  1,318,234   
 03   Federal grants/contracts (excludes Pell Grants)  -835,030  -835,030 
    Revenue from the state government: 
 04   State appropriations, current & capital  38,965,491  38,965,491 
 05   State grants and contracts 
    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  59,451     
 10   Interest earnings  17,407,215     
 11   Dividend earnings     
 12   Realized capital gains  7,950,634     
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Part K - Expenditure Data for Bureau of Census
 Part K - Expenditures
Fiscal Year 2005 
 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  25,129,619  24,172,053  957,566   
 02   Employee benefits, total  6,424,302  6,173,849  250,453   
 03   Payment to state retirement funds (maybe included in line 02 above) 
 04   Current expenditures other than salaries  34,757,623  34,036,508  721,115 
    Capital outlay:    
 05   Construction  738,455  738,455 
 06   Equipment purchases  1,432,364  1,432,364 
 07   Land purchases 
 08   Interest on debt outstanding, all funds & activities  -383,766     
 09   Scholarships/fellowships         
  
 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 2005

 
 Debt 
 Category   Amount 
 01   Long-term debt outstanding at beginning of fiscal year  8,220,000 
 02   Long-term debt issued during fiscal year 
 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 (page 2)
Fiscal Year 2005
 
 Assets 
 Category   Amount 
 07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  287,111 
 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  358,730,565 
  
 CAVEATS 
 
 

 
Institution: University of Missouri-Systems Office (178439) User ID: 29C0011
Explanation Report

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