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

 

Institution: University of Missouri-Rolla (178411)	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      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-Rolla (178411)	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:  7   Year:  2004   And ending: month/year (MMYYYY)   Month:  6   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.)          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 is used by your institution ?           Business Type Activities      Governmental Activities      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?             Auxiliary enterprises                          Student services                          Does not participate in intercollegiate athletics                          Other (specify in caveats box below)                   5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      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 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 other than the institution itself, whether that column represents a single component unit or a combination of component units.         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 SYSTEM         This Finance Survey form is for a system (or governing board) office   Caveats:

 

Institution: University of Missouri-Rolla (178411)	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  36,249,305  29,045,300         Noncurrent Assets          02   Capital assets - depreciable (gross)  257,412,900  235,885,672   03   Accumulated depreciation (enter as a positive amount)  101,390,741  87,449,165   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  112,557,189  118,468,953   05   Total noncurrent assets  268,579,348  266,905,460      06   Total assets (CV) CV=(A01+A05)  304,828,653  295,950,760         Current Liabilities          07   Long-term debt, current portion  638,167  436,988   08   Other current liabilities (CV) CV=(A09-A07)  18,015,843  16,522,966   09   Total current liabilities  18,654,010  16,959,954         Noncurrent Liabilities          10   Long-term debt  32,695,988  33,347,552   11   Other noncurrent liabilities (CV) CV=(A12-A10)  0  0   12   Total noncurrent liabilities  32,695,988  33,347,552      13   Total liabilities (CV) CV=(A09+A12)  51,349,998  50,307,506         Net Assets          14   Invested in capital assets, net of related debt  123,438,883  124,277,410   15   Restricted-expendable  45,162,804  45,420,927   16   Restricted-nonexpendable  63,563,298  53,087,828   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  21,313,670  22,857,089   18   Total Net assets (CV) CV=(A06-A13)  253,478,655  245,643,254         CV= Calculated Value      CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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  4,845,109  518,158  90  5,363,177   22   Infrastructure  10,288,987  2,339,503  0  12,628,490   23   Buildings  148,853,522  32,108,211  0  180,961,733   24   Equipment  33,431,864  5,511,427  3,242,590  35,700,701   25   Art and library collections  18,624,030  1,067,453  0  19,691,483   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  19,842,159  0  16,774,843  3,067,316   28   Accumulated depreciation  97,614,296  6,981,529  3,205,084  101,390,741         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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  30,866,900  26,754,405      Grants and contracts - operating         02   Federal operating grants and contracts  23,392,114  22,152,763   03   State operating grants and contracts  1,594,603  2,307,316   04   Local/private operating grants and contracts  8,377,578  12,458,705   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  9,396,550  9,049,635   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  8,928,545  6,819,486   09   Total operating revenues  82,556,290  79,542,310

 

Institution: University of Missouri-Rolla (178411)	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  0  0   11   State appropriations  44,842,260  44,400,760   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  7,858,681  4,657,956   17   Investment income  7,968,024  11,439,542   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  60,668,965  60,498,258

 

Institution: University of Missouri-Rolla (178411)	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  0  0   21   Capital grants & gifts  3,522,373  766,064   22   Additions to permanent endowments  7,033,863  871,356   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  10,556,236  1,637,420      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  153,781,491  141,677,988      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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  49,322,713  34,798,194  7,784,893  0  6,739,626   02   Research  29,237,538  15,259,368  2,253,345  0  11,724,825   03   Public service  2,133,910  978,505  210,334  0  945,071   05   Academic support  7,062,593  3,455,598  864,836  0  2,742,159   06   Student services  10,080,864  5,899,126  1,360,562  0  2,821,176   07   Institutional support  8,986,293  5,990,650  1,515,765  0  1,479,878   08   Operation & maintenance of plant  10,161,596  4,112,608  1,065,454  0  4,983,534   09   Depreciation  6,981,529        6,981,529     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  3,330,000     3,330,000   11   Auxiliary enterprises  7,142,254  1,641,359  345,849  0  5,155,046   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  134,439,290  72,135,408  15,401,038  6,981,529  39,921,315       Prior year amount  124,877,400  68,940,864  14,642,862  5,745,918  35,547,756

 

Institution: University of Missouri-Rolla (178411)	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  421,859           421,859   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  694,621  0  0  0  694,621   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,116,480  0  0  0  1,116,480      19   Total expenses & deductions  135,555,770  72,135,408  15,401,038  6,981,529  41,037,795       Prior year amount  126,317,731  68,940,864  14,642,862  5,745,918  36,988,087      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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)  153,781,491  141,677,988      02   Total expenses & deductions (from C19)  135,555,770  126,317,731      03   Increase in net assets during year (CV) CV=(D01-D02)  18,225,721  15,360,257   04   Net assets beginning of year  235,252,934  230,282,997   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0  0   06   Net assets end of year (from A18)  253,478,655  245,643,254      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-Rolla (178411)	User ID: 29C0011
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2005      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)  2,872,369  2,635,943   02   Other federal grants  484,985  1,391,724   03   Grants by state government  2,395,166  2,408,453   04   Grants by local government  0  0   05   Institutional grants from restricted resources  3,679,460  2,827,605   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  12,153,119  11,521,229   07   Total gross scholarships and fellowships  21,585,099  20,784,954         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  17,216,810  18,574,493   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  1,038,289  363,461   10   Total Discounts & Allowances (CV) CV=(E07-E11)  18,255,099  18,937,954      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,330,000  1,847,000      CV = Calculated Value      CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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  84,797,003  69,190,158   02   Value of endowment assets at the end of the fiscal year  95,710,878  84,797,003

 

Institution: University of Missouri-Rolla (178411)	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  48,083,710  48,083,710            02   Sales and services  10,921,443  486,604  10,434,839  0  0   03   Federal grants/contracts (excludes Pell Grants)  23,392,114  23,392,114  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  44,842,260  44,842,260  0  0  0   05   State grants and contracts  1,594,603  1,594,603  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  26,792,495       10   Interest earnings  2,901,465       11   Dividend earnings  0       12   Realized capital gains  5,236,843          CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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  72,135,408  70,494,049  1,641,359  0  0   02   Employee benefits, total  15,401,038  15,055,189  345,849  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  0  0  0  0  0   04   Current expenditures other than salaries  39,921,314  34,766,268  5,155,046  0  0      Capital outlay:      05   Construction  13,717,268  13,717,268  0  0  0   06   Equipment purchases  5,511,427  5,511,427  0  0  0   07   Land purchases  518,158  518,158  0  0  0   08   Interest on debt outstanding, all funds & activities  421,859       09   Scholarships/fellowships  21,585,099  21,585,099          CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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  33,347,552   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  651,564   04   Long-term debt outstanding at end of fiscal year  32,695,988   05   Short-term debt outstanding at beginning of fiscal year  436,988   06   Short-term debt outstanding at end of fiscal year  638,167      CAVEATS

 

Institution: University of Missouri-Rolla (178411)	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  56,668   08   Total cash and security assets held at end of fiscal year in bond funds  694,210   09   Total cash and security assets held at end of fiscal year in all other funds  122,709,767      CAVEATS

 

Institution: University of Missouri-Rolla (178411)	User ID: 29C0011
Explanation Report
Number Source Location Description Severity Accepted Global Edits 1 Perform Edits   Depreciation expense is expected to be greater than or equal to the accumulated depreciation minus prior years accumulated depreciation in Part A. Please fix or explain. Explanation Yes Reason: In 2005 items were discovered that required we restate certain balances in the prior year. The 2004 numbers shown are as they were reported in 2004 and do not reflect the restatement.