TEXAS TECH UNIVERSITY HEALTH SCIENCES CENTER

Transcription

1 in Fund Balances School of Medicine (El Paso) April 30, 2003

2 Monthly Financial Report Notes April 30, 2003 NOTES DATA ORGANIZATION The in Fund Balances is organized alphabetically by division, campus, and department. The divisions are the organizational units as represented in the Texas Tech University Health Sciences Center (TTUHSC) organizational chart and can be found in the division table (DIVN) of the TechFim system. The campuses and departments can be found in the campus table (RAHC) and the department table (DEPT), respectively, in the TechFim system. Additional break levels include fund categories (FCAT table) and fund classes (FDCL table). Fund categories are reported in the Detailed Financial Reports prepared at the end of each fiscal year, and include educational and general funds, designated funds, restricted funds, and others. Fund classes further classify activities, and include such groupings as HEAF, MPIP, federal, and others. For the purposes of this Monthly Financial Report, fund class is denoted by a single letter code shown to the right of the fund number in the in Fund Balances, with the following definitions: CATEGORY CODE CLASS Educational and General G General H Higher Education Assistance Fund (HEAF) Designated A Allied Health Income Plan (AHIP) G General Pledged Revenue I Malpractice Self-Insurance M Medical Practice Income Plan (MPIP) N Nursing Income Plan (NIP) P Pharmacy Income Plan (PIP) S Service Departments T Permanent Health Fund U Unpledged Revenue Auxiliary Enterprises G General Pledged Revenue Restricted F Federal L Local P Private S Scholarships T State Loans F Federal I Institutional Endowments P Principal Q Quasi T Term Notes Page 1 of 2 5/4/2003

3 Monthly Financial Report Notes April 30, 2003 CATEGORY CODE CLASS Unexpended Plant B Tuition Revenue Bonds G General H Higher Education Assistance Fund (HEAF) S State Appropriations T Permanent Health Fund Retirement of Indebtedness R Retirement of Indebtedness Investment in Plant I Investment in Plant Agency E Endowment Earnings P Endowment Principal R Restricted S Student and Other Organizations U Unrestricted T Texas Tech Physicians Associates COMPARISON TO ANNUAL REPORTS The accounting policies of TTUHSC are in accordance with the Texas Comptroller of Public Accounts Annual Financial Reporting Requirements. Accounting records at TTUHSC are maintained on a monthly basis to adhere as closely as possible to the Comptroller policies, but some material differences may occur when compared to the annual reporting. Following are specific areas where material differences may occur: o o o o Due to a shortened monthly processing time, revenues and expenditures may not be fully accrued for the Monthly Financial Report. Draws against the federal letter of credit and billings on cost reimbursement funds are made after the expenditures are recorded. Therefore, revenue may not be fully recognized at month end and the ending fund balance may be temporarily negative. Several balance sheet accounts are reclassified for annual reporting. The Monthly Financial Report follows the NACUBO subfund model that was the standard reporting model prior to the recent implementation of Governmental Accounting Standards Board (GASB) statements 34 and 35. The Annual Financial Report is prepared in full compliance with the reporting requirements issued by the Comptroller, which follow the new reporting model prescribed by the GASB. The Detailed Financial Reports, also prepared at the end of the fiscal year, continue to follow the NACUBO subfund reporting model. QUESTIONS AND COMMENTS Questions and comments regarding this Monthly Financial Report should be directed to Tom Downen, Director of Accounting Services, at Tom.Downen@ttuhsc.edu or (806) , ext Notes Page 2 of 2 5/4/2003

4 Monthly Financial Report April 30, 2003 STATEMENT OF CHANGES IN S

5 Monthly Financial Report - in Fund Balances DEPARTMENT: Anesthesiology Anesthesiology 6191 G - 594, , ,178 Anesthesiology Support 6363 G 19, ,594 Anesthesiology Dept Prgm - Elp 6761 M 2,307,013 2,841,144 1,890,603 2, ,237 2,981,889 El Paso Anesthesiology 8557 P 6,783 16, ,366 El Paso Anesthesiology 8561 P 6,783 16, ,366 ENDOWMENT S El Paso Anesthesiology 8761 Q 750,752 2, ,852 El Paso Anesthesiology 8762 Q 750,752 2, ,852 Anesthesiology 3,841,714 3,473,039 2,286,991 2, ,237 4,752,097 Page 1 of 17 5/4/2003

6 Monthly Financial Report - in Fund Balances DEPARTMENT: Campus Administration S O M Administratn - El Paso 6190 G 157 2,483,719 1,506, ,540 South Texas Professional Edctn 6217 G 3, , , ,596 Diabetes Research Center 6218 G 42, , , ,029 El Paso Medical 6219 G 362,391 1,205, , ,880 Continuing Eductn Confrnc Sprt 6321 G 7, , ,428 26,984 12, General Fund Research Devlpmnt 6372 G 31,776-41, , ,255 Cpr Training Center 6415 G A T & T Phone Srvc - El Paso 6615 S 35,715 1,260 6, ,300 Bio Medical - El Paso 6616 S 1,575 1,412 2, Central Stores - El Paso 6617 S 140, , , ,587 Clearing - El Paso 6618 S 38, , , ,321 Copy Services - El Paso 6619 S 112,292 41,192 51, ,712 Eductnl Media Srvcs - El Paso 6620 S 5,936 8,700 5, ,436 Machine Postage - El Paso 6622 S 10,383 47,208 62, ,785 Pager/answering Service 6624 S 9,819 38,073 34, ,949 Point To Point Protocol - El P 6626 S 8,788 4,567 12,460 1,000-1,895 Lab Animal Rsrcs Ctr - El Paso 6628 S 7, ,247 Warehouse Space - El Paso 6629 S 11,039 18,160 18, ,039 Bio Special Waste - El Paso 6631 S Health & Safety Laboratory 6632 S - 7,257 7, Institutional Developmnt - Elp 6707 M 1,420,716 3, , , ,692 1,176,777 M P I P Marketing - El Paso 6713 M 78, , ,336 51,715 37,458 Faculty Development - El Paso 6714 M 728,990-22,132-20, ,858 Medical Records - El Paso 6715 M 1,348, , ,936-1,534,281 East Side Clinic 6772 M 150, , , ,208 33,308 Investment Income - El Paso 6881 M 783, , ,166,267 Captl Equip & Renovation - Elp 6894 M 4, ,365 - Compensable Leave - El Paso 6951 M -1,753, ,753,829 Perm Hlth - El Paso - S O M 7401 T 58, ,659 1,062, ,184 AUXILIARY ENTERPRISES Student Support - El Paso 7610 G 38,853 6,343 5, ,269 Traffic & Parking - El Paso 7616 G 13,318 23,266 14, ,333 Page 2 of 17 5/4/2003

7 Monthly Financial Report - in Fund Balances DEPARTMENT: Campus Administration D H H S Grants 7722 F - 296, , Passthru Agreements 7723 F - 84,862 64,459-11,608 8,795 Dispro Commnty Partnrshp - Elp 7868 L 16, ,550 Kellogg Binational Fund 7936 P 4, ,783 Residency Contracts - El Paso 7940 L 523,355 5,510,606 5,700,479-69, ,566 G M N E Kellogg Grant 7949 P 8, ,707 Gifts & Agreements 8052 P Border Health Office Contract 8061 P 5, ,487 Prison Residual 8087 T 362, ,841 Twenty Plus Club Scholarship 8133 S 20,657 3, ,046 Delia Gallo Scholarship 8188 S 3, ,380 Texas Department Of Health 8256 T - 30,550 34, ,310 Grace V Chope Estate 8528 P 304,962 9,836-1,242 57, ,540 Twenty Plus Club Research Fund 8560 P 20,650 2, ,559 University Breast Care Center 8566 P Endowed Professorship 8592 P 306,679 25, ,909 ENDOWMENT S Grace V Chope Estate 8628 P 161, , ,257 Twenty Plus Club Scholarship 8660 Q 194, ,045 Twenty Plus Club 8685 P 25, ,836 University Breast Care Center 8766 P 47, ,500 UNEXPENDED PLANT H E A F El Paso Projects 6267 H 3,530,386-2,262,729 1,315,325-2,582,982 AGENCY S Fund For Excellence 9503 U 46,903 32, ,570 El Paso Endowed Scholarship 9725 P ,005 Campus Administration 9,288,585 12,029,057 13,699,226 4,264, ,469 11,109,381 Page 3 of 17 5/4/2003

8 Monthly Financial Report - in Fund Balances DEPARTMENT: Dermatology El Paso Som Regional Dean 6762 M 196 1,984 2,603-4,576-4,999 Dermatology 196 1,984 2,603-4,576-4,999 Page 4 of 17 5/4/2003

9 Monthly Financial Report - in Fund Balances DEPARTMENT: Emergency Medicine Emergency Medicine 6194 G - 156, , ,240 Advanced Cardiac Life Support 6374 G 31,042 10,068 12,563 8,595-37,142 E M S Specialty Courses 6379 G 8, ,670 Emergency Medicine - El Paso 6510 G 13, ,089 Emergency Medicine 6777 M 367,638 2,172,357 2,300, ,689 60, ,180 Passthru Agreements 7724 F - 105, ,455 7, ,915 Emergency Medicine - El Paso 7866 L 47, , ,611-80,894-43,951 Gfts & Agrmnts - Emrgncy Medcn 7946 P 2, , ENDOWMENT S Bertram A Glass Chair 8729 Q 116,040 3, ,456 Emergency Medicine 585,999 2,782,885 2,891, , , ,851 Page 5 of 17 5/4/2003

10 Monthly Financial Report - in Fund Balances DEPARTMENT: Family & Community Medicine Family & Community Medicine 6195 G - 1,184, , ,561 Family & Community Medcn - Elp 6763 M 127, , ,533 65, ,536 8,506 T H E C B - El Paso 7831 T - 293, , ,144 Gifts & Agreements 8060 P 43,399-14, ,268 ENDOWMENT S El Paso Family Medicine 8724 Q 11,179 2, ,788 Family & Community Medicine 182,446 2,431,903 2,027,571 65, , ,267 Page 6 of 17 5/4/2003

11 Monthly Financial Report - in Fund Balances DEPARTMENT: Internal Medicine Internal Medicine 6196 G - 1,700,680 1,151, ,546 Internal Medicine 6317 G 352,111 17,197 78,565 74,365 69, ,408 Murray Professor Verghese 6546 G 4,278-4,278 10,000-10,000 Internal Medcn Dept Prgm - Elp 6764 M 1,199,192 2,964,369 2,569,715 5, , ,067 D H H S Grants 7721 F - 86,923 86, Passthru Agreements 7732 F - 7,540 8, T H E C B - El Paso Intrnl Md 7803 T 15,586 91, , ,681 Texas St Grnts & Cntrcts - Elp 7820 T 276,718 15, ,833 Gfts & Agrmnts - Elp Int Medcn 7975 P 472, , ,393-53, ,486 Internal Medicine 2,319,954 5,044,570 4,144,944 90, ,385 2,326,441 Page 7 of 17 5/4/2003

12 Monthly Financial Report - in Fund Balances DEPARTMENT: M P I P Business Office M P I P Business Office - Elp 6702 M 409, ,619 1,620,074 1,480, ,974 Net I D X Accts Rcvbl - Elp 6812 M 4,476,819-6, ,470,159 Trust Fund - El Paso M P I P 6830 M 41,688-74, ,719 M P I P Business Office 4,927, ,968 1,626,734 1,481, ,097,414 Page 8 of 17 5/4/2003

13 Monthly Financial Report - in Fund Balances DEPARTMENT: Neuropsychiatry Psychiatry - El Paso 6210 G - 882, , ,174 Neuropsychiatry 6373 U 16,823 3, ,076-36,606 Neurology - El Paso 6594 G 16, ,076 - Neuropsychiatry Dept Pgm - Elp 6773 M 10, ,831 1,352,039 65, , ,584 Mdcl & Surgicl Neurology - Elp 6776 M 16,179-11, ,809 Epilepsy Dept Prgm - El Paso 6889 M 17, ,206 T D H - Epilepsy Projct Rgn T - 72,232 77,565 8,095-2,762 Gifts & Agreements 8050 P 2, ,292-6,348 Gifts & Agreements 8058 P 207,768 69,025 30,472 57, ,821 Grant Related Income 8084 P 49,271 42,025 67,700-8,095 15,501 Neuropsychiatry 336,783 2,014,070 2,143, , , ,643 Page 9 of 17 5/4/2003

14 Monthly Financial Report - in Fund Balances DEPARTMENT: Neurosurgery Neurosurgery - El Paso 6199 G - 52,536 36, ,068 Neurosurgery Dept Prgm - Elp 6770 M 829, , ,371-63, ,650 Neurosurgery 829, , ,839-63,845 1,007,718 Page 10 of 17 5/4/2003

15 Monthly Financial Report - in Fund Balances DEPARTMENT: Obstetrics & Gynecology Obstetrics & Gynecology - El P 6201 G - 736, , ,698 Annual S W Confrnc - Wmn Hlt 6329 G 12, ,599 University Breast Care Center 6759 M - 313, ,590 10,000 67, ,929 Obstetrics & Gynecology - Elp 6765 M 1,546,884 4,814,046 4,101, ,260 1,191,161 1,242,457 Passthru Agreements 7776 F - 57,526 79, ,799 T D H - El Paso Ob / Gyn 7809 T 98, , , , ,192 T H E C B - El Paso Ob / Gyn 7819 T 52,246 38,473 14, ,451 Gifts & Agreements 8054 P - 50, ,000 H Robert Misenhimer Memorial 8514 P 68,655 1, ,498 H Robert Misenhimer Chair 8550 P 197,308 32,496 45, ,141 Professorship In Ob / Gyn 8551 P 81,441 15,531 26, ,534 Professorship In Ob / Gyn 8552 P 147,602 17,362 22, ,590 Professorship In Reproductive 8555 P 5,662 19,725 33,128 4, ,371 ENDOWMENT S H Robert Misenhimer Memorial 8614 P 33, ,942 H Robert Misenhimer Chair 8650 Q 1,090,559 3, ,093,609 Professorship In Ob / Gyn 8651 Q 536,987 1, ,489 Professorship In Ob / Gyn 8652 Q 536,983 1, ,485 Professorship In Reprod Endocr 8655 Q 909,487 3, ,531 Joseph Sakakini Endowed 8679 Q 822,235 11, ,866 Obstetrics & Gynecology 6,140,098 6,461,675 5,102, ,630 1,431,377 6,256,841 Page 11 of 17 5/4/2003

16 Monthly Financial Report - in Fund Balances DEPARTMENT: Ophthalmology Ophthalmology - El Paso 6202 G 55 68,502 46, ,493 Ophthalmology Dept Prgm - Elp 6766 M - 163, ,728-24,339 12,892 Ophthalmology , ,792-24,339 35,385 Page 12 of 17 5/4/2003

17 Monthly Financial Report - in Fund Balances DEPARTMENT: Orthopaedic Surgery Orthopaedic Surgery 6204 G - 618, , ,838 Orthopaedics Dept Prgm - Elp 6767 M 472,173 1,872,143 1,780,246 4, , ,129 Orthopaedic Surgery - El Paso 7812 T 77, , , ,181 Gfts & Agrmnts - Elp Orthopdcs 7929 P 8,650 1,982 2, ,348 Gifts & Agreements 8059 P 35, ,527 ENDOWMENT S El Paso Orthopaedic Surgery 8722 Q 14,874 1, ,118 Orthopaedic Surgery 608,246 2,687,863 2,372,027 4, , ,141 Page 13 of 17 5/4/2003

18 Monthly Financial Report - in Fund Balances DEPARTMENT: Pathology Pathology 6205 G , , ,360 Pathology Dept Prgm - El Paso 6768 M 425, , , ,000 18, ,241 Chair In Pathology 8559 P 461,186 26,815-3, ,661 ENDOWMENT S Chair In Pathology 8659 Q 1,017,149-2, ,660 1,010,527 Pathology Endowed 8678 Q 832,443 18, ,147 Pathology 2,735,989 1,006, , ,660 21,997 3,285,936 Page 14 of 17 5/4/2003

19 Monthly Financial Report - in Fund Balances DEPARTMENT: Pediatrics Pediatrics 6206 G 4,504 1,293, , ,488 Pediatrics 6324 G 16, ,935 Continuing Medical Edctn - Ped 6338 G 23,609 1,178 8,980 4,390-20,197 Pediatrics Dept Prgm - El Paso 6769 M 1,492,996 4,825,287 4,042,576 6, ,792 1,417,709 Northeast Clinic 6771 M 6, , ,295-38,882 56,599 D H H S Grants 7703 F - 48,721 48, Passthru Agreements 7775 F - 54,720 39, ,844 T D H - El Paso Pediatrics 7813 T - 3,107 3, T H E C B - El Paso Pediatrcs 7814 T 14,570 89,160 33, ,953 Texas Children's Justice Act 7867 T Pediatrics Local Cntrcts - Elp 7877 L 10,016 26,096 52, ,694 Gifts & Agreements 8051 P 33, ,060 49, ,425 Montwood Wellness Center 8083 P - 128, ,912 H H S C 8284 T - 36, ,338 Pediatrics 1,601,468 6,982,045 5,360,706 11, ,674 2,330,317 Page 15 of 17 5/4/2003

20 Monthly Financial Report - in Fund Balances DEPARTMENT: Radiology Radiology - El Paso 6211 G - 340, , ,744 Radiology Dept Prgm - Elp 6774 M 341,374 2,298,546 2,090,614 66, , ,046 Radiology 341,374 2,638,991 2,317,315 66, , ,790 Page 16 of 17 5/4/2003

21 Monthly Financial Report - in Fund Balances DEPARTMENT: Surgery Surgery - El Paso 6212 G - 859, , ,966 Surgery - El Paso 6497 G 56, ,814 Rsrch Incentv Awrds- El Paso 6544 G Surgery Dept Prgm - El Paso 6775 M 320,007 1,639,649 1,396,310 4, , ,197 University Breast Care Center 8053 P 134, , ,270-29, ,085 Gifts & Agreements 8056 P 36, , ,152 AGENCY S U B C C - Celebrate Life 9513 R 12, ,891 24, ,264 Surgery 560,511 3,016,080 2,129,193 4, ,661 1,135,449 El Paso 34,300,587 51,857,922 47,511,791 6,808,778 6,107,824 39,347,672 Page 17 of 17 5/4/2003