IPEDS Reporting Year Finance 2009-10 (2008-09 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 Standards Board), using standards of GASB 34 & 35
  FASB (Financial Accounting Standards 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
GASB-Reporting Institutions (aligned form)
To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statements (GPFS). Please refer to the instructions specific to each screen of the survey for details 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, 2009.)
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
(Explain in
box below)		 Don't know
(Explain in
box below)               
3. Reporting Model
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. Intercollegiate Athletics
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. Endowment Assets
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 2009
 
Line no.   Current year amount Prior year amount
  Current Assets    
01 Total current assets  276,113,786
 
  Noncurrent Assets    
31 Depreciable capital assets, net of depreciation  50,125,777
04 Other noncurrent assets
CV=[A05-A31]		 283,143,745  353,955,605
05 Total noncurrent assets  404,081,382
 
06 Total assets
CV=(A01+A05)		 545,418,818  680,195,168
 
  Current Liabilities    
07 Long-term debt, current portion  0
08 Other current liabilities
CV=(A09-A07)		 205,225,154  287,496,325
09 Total current liabilities  287,496,325
 
  Noncurrent Liabilities    
10 Long-term debt  0
11 Other noncurrent liabilities
CV=(A12-A10)		 23,638,500  0
12 Total noncurrent liabilities  0
 
13 Total liabilities
CV=(A09+A12)		 228,863,654  287,496,325
 
  Net Assets    
14 Invested in capital assets, net of related debt  50,125,777
15 Restricted-expendable  12,408,223
16 Restricted-nonexpendable  52,269,741
17 Unrestricted
CV=[A18-(A14+A15+A16)]		 218,502,699  277,895,102
18 Total net assets
CV=(A06-A13)		 316,555,164  392,698,843
 
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 2009
 
Line No. Description Ending balance Prior year
Ending balance
  Capital Assets    
 
21 Land & land improvements 2,850,420
22 Infrastructure 371,550
23 Buildings 21,444,058
32 Equipment, including art and library collections 72,071,804
27 Construction in progress 0
  Total for Plant, Property and Equipment
CV = (A21+ .. A27)		 101,736,735 96,737,832
28 Accumulated depreciation 46,612,055
33 Intangible assets, net of accumulated amortization 0
34 Other capital assets 0
 
 
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 2009
  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 4,983,499
03 State operating grants and contracts 4,576,249
04 Local government/private operating grants and contracts 51,376 93,933
  04a Local government operating grants and contracts 0
  04b Private operating grants and contracts 93,933
05 Sales & services of auxiliary enterprises,
after deducting discounts & allowances		 1,615,523
26 Sales & services of educational activities 0
08 Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		 39,315,610 36,049,797
09 Total operating revenues 47,319,001
 
 
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No. Source of funds Current year amount Prior year amount
  Nonoperating Revenues    
10 Federal appropriations 0
11 State appropriations 37,665,410
12 Local appropriations, education district taxes, & similar support 0
  Grants-nonoperating    
13 Federal nonoperating grants 0
14 State nonoperating grants 0
15 Local government nonoperating grants 0
16 Gifts, including contributions from affiliated organizations 381,870
17 Investment income 25,105,648
18 Other nonoperating revenues
CV=[B19-(B10+...+B17)]		 2,823,145 0
19 Total nonoperating revenues 63,152,928
 
 
 
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No. Source of funds Current year amount Prior year amount
  Other Revenues and Additions    
20 Capital appropriations 0
21 Capital grants & gifts 0
22 Additions to permanent endowments 55,845
23 Other revenues & additions
CV=[B24-(B20+...+B22)]		 0 0
24 Total other revenues and additions 55,845
 
25 Total all revenues and other additions
CV=(B09+B19+B24)		 24,534,176 110,527,774
 
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 2009
  Report in whole dollars only                              
    1 2 3 4 5 6 7
Line No. Description Total amount Salaries & wages Employee fringe benefits Operation and maintenance of plant Depreciation Interest All other                    
  Expenses and Deductions  
01 Instruction 22,966
02 Research 77,366
03 Public service 21,795,765
05 Academic support 0
06 Student services 732,087
07 Institutional support 9,223,160
08 Operation & maintenance
of plant (see instructions)		 0 76,025
10 Scholarships and fellowships
expenses, excluding discounts & allowances		   0
11 Auxiliary enterprises 994,616
14 Other expenses
& deductions
CV=[C19-(C01+...+C13)]		 19 0 0 0 0 0 19
19 Total expenses & deductions 0 32,922,004
  Prior year amount 96,734,911 29,067,306 37,761,484   7,448,393   22,457,728
 
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 2009
 
Line No. Description Current year amount Prior year amount
01 Total revenues & other additions (from B25) 24,534,176 110,527,774
 
02 Total expenses & deductions (from C19) 100,677,855 96,734,911
 
03 Change in net assets during year
CV=(D01-D02)		 -76,143,679 13,792,863
04 Net assets beginning of year 358,990,033
05 Adjustments to beginning net assets
CV=[D06-(D03+D04)]		 0 19,915,947
06 Net assets end of year (from A18) 316,555,164 392,698,843
 
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 2009
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    166,821,883
02 Value of endowment assets at the end of the fiscal year    177,616,498
Institution: University of Missouri-Systems Office (178439)
User ID: 29C0011
Part J - Revenue Data for Bureau of Census
Fiscal Year 2009
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 1,411,316 1,359,940
03 Federal grants/contracts (excludes Pell Grants) 176,952
  Revenue from the state government:
04 State appropriations, current & capital 36,802,210
05 State grants and contracts 4,778,705
  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
Fiscal Year 2009
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 30,660,506 820,783
02 Employee benefits, total 12,780,492 225,728
03 Payment to state retirement funds (maybe included in line 02 above) 0
04 Current expenditures other than salaries 37,350,475
  Capital outlay:  
05 Construction 19,481
06 Equipment purchases 5,694,784
07 Land purchases 908,723
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
Fiscal Year 2009
 
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
 
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 2
Fiscal Year 2009
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
 
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
Explanation Report
Number Source Location Description Severity Accepted
Screen: Part 2
1 Row 28
Column 3 		Screen Entry This number should be greater than zero. Please explain. Explanation Yes
Reason: Adverse market conditions let to large investment losses.
Screen: Part 3
2 Row 37
Column 3 		Screen Entry The number entered, 24,534,176, has an expected range of between 55,263,887 and 165,791,661 based on last year's amount. Please explain this difference. Explanation Yes
Reason: This decrease was driven by the investment losses.