IPEDS Reporting Year Finance 2008-09 (2007-08 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:
       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-Systems Office (178439)
User ID: 29C0011
Finance - Public institutions
Form Version
Finance - Public Institutions
The survey for GASB has been realigned to improve commonality and comparability of the finance data, however reporting in the new format is OPTIONAL for Fiscal Year 2007-08. Please indicate in which version you will report finance data:
       GASB, using standards of GASB 34 & 35
  Aligned GASB, using standards of GASB 34 & 35 (OPTIONAL in Fiscal Year 2007-08)
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 (new aligned form)
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, 2008.)
Beginning: month/year (MMYYYY) Month: Year:
And ending: month/year (MMYYYY) Month: Year:
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.)
     Unqualified Qualified 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 box below)               
5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?
     Yes - (report endowment assets)               
  No
You may use the space below to provide context for the data you've reported above.
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part A - Statement of Net Assets
Fiscal Year 2008
  Report in whole dollars only
 
Line no.   Current year amount Prior year amount
  Current Assets    
01 Total Current Assets  224,172,539
 
  Noncurrent Assets    
31 Depreciable capital assets, net of depreciation  
04 Other noncurrent assets (CV)
CV=[A05-A31]		 353,955,605  313,478,006
05 Total noncurrent assets  361,033,465
 
06 Total assets (CV)
CV=(A01+A05)		 680,195,168  585,206,004
 
  Current Liabilities    
07 Long-term debt, current portion  0
08 Other current liabilities (CV)
CV=(A09-A07)		 287,496,325  217,995,971
09 Total current liabilities  217,995,971
 
  Noncurrent Liabilities    
10 Long-term debt  8,220,000
11 Other noncurrent liabilities (CV)
CV=(A12-A10)		 0  0
12 Total noncurrent liabilities  8,220,000
 
13 Total liabilities (CV)
CV=(A09+A12)		 287,496,325  226,215,971
 
  Net Assets    
14 Invested in capital assets, net of related debt  39,601,236
15 Restricted-expendable  11,745,993
16 Restricted-nonexpendable  57,101,163
17 Unrestricted (CV)
CV=[A18-(A14+A15+A16)]		 277,895,102  250,541,641
18 Total Net assets (CV)
CV=(A06-A13)		 392,698,843  358,990,033
 
 
CV= Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part A - Statement of Net Assets (Page 2)
Fiscal Year 2008
  Report in whole dollars only
 
Line No. Description Ending balance Prior year
Ending balance
  Capital Assets    
 
21 Land & land improvements 3,370,253
22 Infrastructure 371,550
23 Buildings 21,444,058
32 Equipment, including art and library collections  
27 Construction in progress 0
28 Accumulated depreciation 39,977,853
33 Intangible assets, net of accumulated amortization  
34 Other capital assets  
 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2008
  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 0
  Grants and contracts - operating    
02 Federal operating grants and contracts 0
03 State operating grants and contracts 4,240,787
04 Local/private operating grants and contracts 93,933 227,571
  04a Local operating grants and contracts  
  04b Private operating grants and contracts  
05 Sales & services of auxiliary enterprises,
after deducting discounts & allowances		 1,535,402
26 Sales & services of educational activities  
08 Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		 36,049,797 38,628,145
09 Total operating revenues 44,631,905
 
 
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2008
  Report in whole dollars only
 
Line No. Source of funds Current year amount Prior year amount
  Nonoperating Revenues    
10 Federal appropriations 0
11 State appropriations 33,739,087
12 Local appropriations, education district taxes, & similar support 0
  Grants-nonoperating    
13 Federal nonoperating grants 0
14 State nonoperating grants 0
15 Local nonoperating grants 0
16 Gifts, including contributions from affiliated organizations 276,480
17 Investment income 50,233,009
18 Other nonoperating revenues (CV)
CV=[B19-(B10+...+B17)]		 0 0
19 Total nonoperating revenues 84,248,576
 
 
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2008
  Report in whole dollars only
 
Line No. Resource of funds Current year amount Prior year amount
  Other Revenues and Additions    
20 Capital appropriations 0
21 Capital grants & gifts 15,000
22 Additions to permanent endowments 2,927
23 Other revenues & additions (CV)
CV=[B24-(B20+...+B22)]		 0 0
24 Total other revenues and additions 17,927
 
25 Total all revenues and other additions (CV)
CV=(B09+B19+B24)		 110,527,774 128,898,408
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part C - Expenses and Other Deductions
Fiscal Year 2008
  Report in whole dollars only                              
      2 3 6 4 5
Line No. Description Current year total Salaries & wages Employee fringe benefits Operation and maintenance of plant Depreciation All other                    
  Operating Expenses  
01 Instruction 18,021
02 Research 10,863
03 Public service 20,603,156
05 Academic support 0
06 Student services 1,304,933
07 Institutional support -2,401,078
08 Operation & maintenance
of plant (see instructions)		 0 0
10 Scholarships and fellowships
expenses, excluding discounts & allowances (do not include work study here)		   0
11 Auxiliary enterprises 971,190
14 Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]		 15,195 0 0 0 1,194 14,001
15 Total operating expenses 0 20,521,086
  Prior year amount 47,323,669 26,362,698 6,405,993   6,257,977 8,297,001
 
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part C - Expenses and Other Deductions
Fiscal Year 2008
  Report in whole dollars only                              
    1 2 3 6 4 5
Line No. Description Current year total Salaries & wages Employee fringe benefits Operation and maintenance of plant Depreciation All other                    
  Nonoperating Expenses and Deductions            
16 Interest         1,141,367
17 Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		 795,275 0 0 0 0 795,275
18 Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		 1,936,642 0 0 0 0 1,936,642
 
19 Total expenses & deductions 0 22,457,728
  Prior year amount 48,055,639 26,362,698 6,405,993   6,257,977 9,028,971
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2008
 
Line No. Description Current year amount Prior year amount
01 Total revenues & other additions (from B25) 110,527,774 128,898,408
 
02 Total expenses & deductions (from C19) 96,734,911 48,055,639
 
03 Change in net assets during year (CV)
CV=(D01-D02)		 13,792,863 80,842,769
04 Net assets beginning of year 278,147,264
05 Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]		 19,915,947 0
06 Net assets end of year (from A18) 392,698,843 358,990,033
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part H - Details of Endowment Assets
Fiscal Year 2008
Report in whole dollars only
Line No. Value of Endowment Assets Market Value Prior Year Amounts
   Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.    
01 Value of endowment assets at the beginning of the fiscal year    142,677,009
02 Value of endowment assets at the end of the fiscal year    166,821,883
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 2008
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 0 0      
02 Sales and services 1,692,638 1,615,523
03 Federal grants/contracts (excludes Pell Grants) 1,182,331
  Revenue from the state government:
04 State appropriations, current & capital 37,665,410
05 State grants and contracts 4,576,249
  Revenue from local governments:
06 Local appropriation, current & capital 0
07 Local government grants/contracts 0
08 Receipts from property and non-property taxes  
09 Gifts and private grants, including capital grants  
10 Interest earnings  
11 Dividend earnings  
12 Realized capital gains  
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures
Fiscal Year 2008
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 29,067,305 1,109,012
02 Employee benefits, total 28,904,777 326,234
03 Payment to state retirement funds (maybe included in line 02 above) 0
04 Current expenditures other than salaries 25,490,822
  Capital outlay:  
05 Construction 0
06 Equipment purchases 10,574,439
07 Land purchases 222,289
08 Interest on debt outstanding, all funds & activities  
09 Scholarships/fellowships  
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2008
Debt
Category Amount
01 Long-term debt outstanding at beginning of fiscal year
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
05 Short-term debt outstanding at beginning of fiscal year
06 Short-term debt outstanding at end of fiscal year
 
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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 2008
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
 
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Institution:  University of Missouri-Systems Office (178439) User ID:  29C0011
Explanation Report
Number Source Location Description Severity Accepted
Screen: Part 2
1 Row 26
Column 3 		Screen Entry The number entered, 96734911, has an expected range of between 24027820 and 72083458 based on last year's amount. Please explain this difference. Explanation Yes
Reason: The increased expenses are primarily the result of the University’s implementation of GASB 45 “Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions”.
Screen: Part 1
2 Row 19
Column 3 		Screen Entry The number entered, 94798269, has an expected range of between 23661835 and 70985503 based on last year's amount. Please explain this difference. Explanation Yes
Reason: The increased expenses are primarily the result of the University’s implementation of GASB 45 “Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions”.