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1 Page 1 of 16 Finance 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.

2 Page 2 of 16 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, 2004.) Beginning: month/year (MMYYYY) Month: 7 Year: 2003 And ending: month/year (MMYYYY) Month: 6 Year: 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 is used by your institution? Business Type Activities Governmental Activities Governmental Activities with Business-Type Activities 4. Does this institution or any of its foundations or other affiliated organizations own endowment assets? Yes - (report endowment assets) No 5.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 Caveats: This Finance Survey form is for an institution that is part of a system Name of the system is: The City University of NY This Finance Survey form is for a system (or governing board) office

3 Page 3 of 16 Part A - Statement of Net Assets Report in whole dollars only Line no. Current year amount Prior year amount Current Assets 01 Total Current Assets 4,931,000 5,670,000 Noncurrent Assets 02 Capital assets - depreciable (gross) 675, , Accumulated depreciation (enter as a positive amount) 675, , Other noncurrent assets (CV) CV=[A05-(A02-A03)] Total noncurrent assets Total assets (CV) CV=(A01+A05) 4,931,000 5,670,000 Current Liabilities 07 Long-term debt, current portion Other current liabilities (CV) CV=(A09-A07) 4,177,000 6,224, Total current liabilities 4,177,000 6,224,000 Noncurrent Liabilities 10 Long-term debt Other noncurrent liabilities (CV) CV=(A12-A10) 2,667,000 2,480, Total noncurrent liabilities 2,667,000 2,480, Total liabilities (CV) CV=(A09+A12) 6,844,000 8,704,000 Net Assets 14 Invested in capital assets, net of related debt Restricted-expendable 492, , Restricted-nonexpendable Unrestricted (CV) CV=[A18-(A14+A15+A16)] -2,405,000-3,693, Total Net assets (CV) CV=(A06-A13) -1,913,000-3,034,000 CV= Calculated Value The negative unrestricted net asset balance can be primarily attributable to the recording of a liability for accrued vacation leave and accumulated sick leave in accordance with GASB Statement No. 16 Accounting for Compensated Absences.

4 Page 4 of 16 Part A - Plant, Property, and Equipment Report in whole dollars only Line No. Description Plant,Property, and Equipment Beginning balance Additions Retirements (CV) Ending balance 21 Land & land improvements 2,132, ,132, Infrastructure 100, , Buildings 39,126, ,726,095 32,400, Equipment 4,784, , ,681 4,648, Art and library collections 85, ,000 83, Property obtained under capital leases (if not included in equipment) Construction in progress 13,818,938 4,745, ,854 18,176, Accumulated depreciation 22,054, ,687 3,580,953 18,842,325 CV = (Beginning Balance + Additions - Ending Balance) The capital asset balances in Part A Statement of Net Assets (line no. 02 capital assets depreciable (gross) and line no.03 accumulated depreciation) do not equal the capital asset balances in Part A: Plant, Property, and Equipment (lines 21-28). This is because the balances for lines 2 and 3 on the Statement of Net Assets are equal to the capital assets recorded by the College while the balances on Part A: Plant, Property, and Equipment (lines 21-28) are equal to the combined capital asset balances recorded by the College and by the Central Office on behalf of the College. The capital assets managed by the Central Office on behalf of the College are recorded in Part A Statement of Net Assets in Institution: CUNY System Office (190035).

5 Page 5 of 16 Part B - Revenues and Other Additions 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 7,408,000 6,588,000 Grants and contracts - operating 02 Federal operating grants and contracts 2,555,247 2,372, State operating grants and contracts 6,760,771 5,907, Local/private operating grants and contracts 5,149,632 4,886, Sales & services of auxiliary enterprises, after deducting discounts & allowances 126,000 71, Sales & services of hospitals, after deducting patient contractual allowances Independent operations Other sources - operating (CV) CV=[B09-(B B07)] 481, , Total operating revenues 22,480,650 20,561,753

6 Page 6 of 16 Part B - Revenues and Other Additions Report in whole dollars only Line No. Source of funds Current year amount Prior year amount Nonoperating Revenues 10 Federal appropriations State appropriations 23,007,000 24,985, Local appropriations, education district taxes, & similar 3,139,000 3,084,000 support Grants-nonoperating 13 Federal nonoperating grants 7,182,000 7,308, State nonoperating grants Local nonoperating grants Gifts, including contributions from affiliated organizations Investment income 7,000 6, Other nonoperating revenues (CV) CV=[B19-(B B17)] Total nonoperating revenues 33,335,000 35,383,000

7 Page 7 of 16 Part B - Revenues and Other Additions Report in whole dollars only Line No. Resource of funds Current year amount Prior year amount Other Revenues and Additions 20 Capital appropriations Capital grants & gifts Additions to permanent endowments Other revenues & additions (CV) CV=[B24-(B B22)] 0 320, Total other revenues and additions 0 320, Total all revenues and other additions (CV) CV=(B09+B19+B24) 55,815,650 56,264,753 CV = Calculated Value Line 17 - Other non-operating revenues include unrealized and realized gains/losses on investments.

8 Page 8 of 16 Report in whole dollars only Part C - Expenses and Other Deductions Line No. Description Current year Salaries & Employee Depreciation All other total wages fringe benefits Operating Expenses 01 Instruction 25,378,138 18,654,214 5,664, ,059, Research 584, ,511 67, , Public service 1,150, , , , Academic support 4,368,920 2,393, , ,123, Student services 5,952,380 4,159,626 1,350, , Institutional support 7,692,632 5,084,719 1,030, ,577, Operation & maintenance 5,474,000 2,488,475 1,060, ,924,965 of plant 09 Depreciation Scholarships and fellowships expenses, excluding 3,826,371 3,826,371 discounts & allowances 11 Auxiliary enterprises 190, , Hospital services Independent operations Other expenses & deductions (CV) 78, ,000 CV=[C15-(C C13)] 15 Total operating expenses 54,694,650 33,802,016 10,277, ,614,720 Prior year amount 57,078,654 34,984,619 10,842, ,251,214

9 Page 9 of 16 Line No. Part C - Expenses and Other Deductions Report in whole dollars only Description Current year Salaries & Depreciation All other total wages Employee fringe benefits Nonoperating Expenses and Deductions 16 Interest Other nonoperating expenses & deductions (CV) CV=(C18-C16) 18 Total nonoperating expenses & deductions (CV) CV=(C19-C15) Total expenses & deductions 54,694,650 33,802,016 10,277, ,614,720 Prior year amount 57,080,654 34,984,619 10,842, ,253,214 CV = Calculated Value Line 10 - Scholarships and Fellowships expenditures include grants from the Research Foundation.

10 Page 10 of 16 Part D - Summary of Changes In Net Assets Line No. Description Current year amount Prior year amount 01 Total revenues & other additions (from B25) 55,815,650 56,264, Total expenses & deductions (from C19) 54,694,650 57,080, Increase in net assets during year (CV) 1,121, ,901 CV=(D01-D02) 04 Net assets beginning of year -3,034, , Adjustments to beginning net assets (CV) 0-2,656,099 CV=[D06-(D03+D04)] 06 Net assets end of year (from A18) -1,913,000-3,034,000 CV = Calculated Value

11 Page 11 of 16 Part E - Scholarships and Fellowships Part E - Scholarships and Fellowships 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) 7,182,000 7,308, Other federal grants 180, , Grants by state government 5,411,000 4,034, Grants by local government 13, Institutional grants from restricted resources 324,371 10, Institutional grants from unrestricted resources (CV) CV=[E07-(E E05)] 47,000 68, Total gross scholarships and fellowships 13,157,371 11,583,000 Discounts and Allowances 08 Discounts & allowances applied to tuition & fees 9,331,000 8,020, Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08) Total Discounts & Allowances (CV) CV=(E07-E11) 9,331,000 8,020, Net scholarships and fellowships expenses after deducting discount & allowances (from C10) 3,826,371 3,563,000 CV = Calculated Value Line 05 - Institutional grants from restricted resources includes Scholarships and Fellowships expenditures from the Research Foundation.

12 Page 12 of 16 Part J - Revenue Data for Bureau of Census Part J - Revenues (Census Bureau) Source and type Total for all funds and operations (includes endowment funds, but excludes component units) Education and general/independent operations Amount Auxiliary Hospitals enterprises Agriculture extension/experiment services (1) (2) (3) (4) (5) 01 Tuition and fees 16,739,000 16,739, Sales and services 03 Federal grants/contracts (excludes Pell Grants) Revenue from the state government: 126, , ,555,247 2,555, State appropriations, 23,007,000 23,007, current & capital 05 State grants and contracts 6,760,771 6,760, Revenue from local governments: 06 Local appropriation, 3,139,000 3,139, current & capital 07 Local government grants/contracts 2,947,428 2,947, Receipts from property and nonproperty 0 taxes 09 Gifts and private grants, including capital grants 2,202, Interest earnings 17, Dividend earnings 0 12 Realized capital gains 0

13 Page 13 of 16 Category Part K - Expenditure Data for Bureau of Census Part K - Expenditures Total for all funds and operations (includes endowment funds, but excludes component units) Education and general/ independent operations Amount Auxiliary enterprises Hospitals Agriculture extension/ experiment services (1) (2) (3) (4) (5) 01 Salaries and wages Employee benefits, total Payment to state retirement funds (maybe included in line 02 above) Current expenditures other than salaries 6,710,352 6,520, , Capital outlay: 05 Construction Equipment purchases 183, , Land purchases Interest on debt outstanding, all funds & activities 0 09 Scholarships/fellowships 13,157,371 13,157,371

14 Page 14 of 16 Part L - Debt and Assets, page 1 Part L - Debt and Assets Debt Category 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 Amount

15 Page 15 of 16 Part L - Debt and Assets, page 2 Part L - Debt and Assets Assets Category 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 Amount

Institution: UNIVERSITY OF NORTH FLORIDA (136172) Finance - Public institutions Reporting Standard Please indicate which reporting standards are used

Institution: UNIVERSITY OF NORTH FLORIDA (136172) Finance - Public institutions Reporting Standard Please indicate which reporting standards are used Finance - Public institutions Reporting Standard Please indicate which reporting standards are used to prepare your financial statements: GASB (Governmental Accounting Standard Board), using standards