Institution: UNIVERSITY OF MISSOURI-COLUMBIA, Revised 5-10-2004, FY2002 (178396)	User ID: 29c0011
Finance - Public institutions
Reporting Standard   Please indicate which reporting standards are used to prepare your financial statements:            GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35            GASB (Governmental Accounting Standard Board), using standards prior to GASB 34      FASB (Financial Accounting Standard Board)   Please consult your business officer for the correct response before saving this screen.

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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:  7   Year:  2001   And ending: month/year (MMYYYY)   Month:  6   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.)          Yes   No   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 ?           Business Type Activities      Governmental Activities      Governmental Activities with Business-Type Activities      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 institution’s 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.)         0   Number of component unit columns on GPFS using FASB standards     0   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:         This Finance Survey form is for an institution that is NOT part of a system         This Finance Survey form is for an institution that is part of a system      Name of the system is:  UNIVERSITY OF MISSOURI         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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     313,187,860         Noncurrent Assets         02   Capital assets - depreciable (gross)     1,511,493,059   03   Accumulated depreciation (enter as a positive amount)     994,602,272   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]     1,090,338,886   05   Total noncurrent assets     1,607,229,673      06   Total assets (CV) CV=(A01+A05)     1,920,417,533         Current Liabilities         07   Long-term debt, current portion     8,074,532   08   Other current liabilities (CV) CV=(A09-A07)     246,944,090   09   Total current liabilities     255,018,622         Noncurrent Liabilities         10   Long-term debt     361,321,292   11   Other noncurrent liabilities (CV) CV=(A12-A10)     10,863,920   12   Total noncurrent liabilities     372,185,212      13   Total liabilities (CV) CV=(A09+A12)     627,203,834         Net Assets         14   Invested in capital assets, net of related debt     628,134,256   15   Restricted-expendable     88,708,303   16   Restricted-nonexpendable     337,414,199   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]     238,956,941   18   Total Net assets (CV) CV=(A06-A13)     1,293,213,699         CV= Calculated Value            CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  20,583,773    0  20,583,773   22   Infrastructure  111,148,457  5,752,414  40,406  116,860,465   23   Buildings  833,823,900  77,338,554  2,250  911,160,204   24   Equipment  250,378,782  30,626,235  6,379,557  274,625,460   25   Art and library collections  95,785,800  4,788,560  0  100,574,360   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress  83,325,848  4,362,949  0  87,688,797   28   Accumulated depreciation  922,350,388  72,993,674  741,790  994,602,272         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  97,695,855      Grants and contracts - operating      02   Federal operating grants and contracts  91,783,377   03   State operating grants and contracts  21,597,937   04   Local/private operating grants and contracts  19,749,575   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  220,357,285   06   Sales & services of hospitals, after deducting patient contractual allowances  341,472,696   07   Independent operations     08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  13,570,886   09   Total operating revenues  806,227,611

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  7,303,170   11   State appropriations  201,411,707   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  19,008,664   17   Investment income  287,016   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  28,864,466   19   Total nonoperating revenues  256,875,023

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  2,885,951   21   Capital grants & gifts  28,850,655   22   Additions to permanent endowments  14,911,997   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  40,802,301   24   Total other revenues and additions  87,450,904      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  1,150,553,538      CV = Calculated Value         CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  169,814,718  122,920,403  21,727,871    25,166,444   02   Research  120,759,434  68,983,621  11,835,429    39,940,384   03   Public service  47,476,199  25,992,170  4,818,139    16,665,890   05   Academic support  50,333,998  38,503,171  7,676,828    4,153,999   06   Student services  22,988,863  14,529,502  2,803,158    5,656,203   07   Institutional support  39,859,557  32,822,096  7,037,461    0   08   Operation & maintenance of plant  22,100,407  17,919,589  4,180,818    0   09   Depreciation  49,875,039        49,875,039     10   Scholarships and fellowships expenses, excluding discounts & allowances  11,326,000        11,326,000   11   Auxiliary enterprises  562,883,790  244,177,175  48,270,789    270,435,826   12   Hospital services          0   13   Independent operations          0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  1,097,418,005  565,847,727  108,350,493  49,875,039  373,344,746

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  17,695,186           17,695,186   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  17,695,186  0  0  0  17,695,186      19   Total expenses & deductions  1,115,113,191  565,847,727  108,350,493  49,875,039  391,039,932      CV = Calculated Value                     CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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)  1,150,553,538      02   Total expenses & deductions (from C19)  1,115,113,191      03   Increase in net assets during year (CV) CV=(D01-D02)  35,440,347   04   Net assets beginning of year  1,769,873,082   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -512,099,730   06   Net assets end of year (from A18)  1,293,213,699      CV = Calculated Value         CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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)  6,373,084   02   Other federal grants  3,719,658   03   Grants by state government  9,718,470   04   Grants by local government     05   Institutional grants from restricted resources  8,739,891   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  34,321,400   07   Total gross scholarships and fellowships  62,872,503         Discounts and Allowances      08   Discounts & allowances applied to tuition & fees  51,546,503   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0   10   Total Discounts & Allowances (CV) CV=(E07-E11)  51,546,503      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  11,326,000      CV = Calculated Value         CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  149,242,358  149,242,358            02   Sales and services  573,779,711  11,949,730  220,357,285  341,472,696     03   Federal grants/contracts (excludes Pell Grants)  91,783,377  91,783,377  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  204,297,658  183,875,149  0  20,422,509     05   State grants and contracts  21,597,937  21,597,937  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  0  0  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  66,698,750       10   Interest earnings  22,292,145       11   Dividend earnings         12   Realized capital gains  -10,245,666          CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  565,744,361  321,567,186  244,177,175       02   Employee benefits, total  108,453,859  60,183,070  48,270,789       03   Payment to state retirement funds  0  0  0  0  0   04   Current expenditures other than salaries  355,648,824  98,035,613  93,732,755  163,880,456  0      Capital outlay:      05   Construction  80,762,563  71,483,579  0  9,278,984  0   06   Equipment purchases  30,427,498  13,388,817    17,038,681     07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  17,695,185       09   Scholarships/fellowships  62,872,503  62,872,503          CAVEATS

Institution: UNIVERSITY OF MISSOURI-COLUMBIA (178396)	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  155,838,155   02   Long-term debt issued during fiscal year  88,874,629   03   Long-term debt retired during fiscal year  38,961,842   04   Long-term debt outstanding at end of fiscal year  205,750,942   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-COLUMBIA (178396)	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  6,590,916   08   Total cash and security assets held at end of fiscal year in bond funds  7,522,308   09   Total cash and security assets held at end of fiscal year in all other funds  693,695,997      CAVEATS