Friday, April 04, 2014

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1 Finance Overview Finance Overview Purpose The purpose of the IPEDS Finance component is to collect basic financial information from items associated with the institution's General Purpose Financial Statements. There have been no changes to the Finance data collection from the collection. Resources: To download the survey materials for this component: Survey Materials To access your prior year data submission for this component: Reported Data If you have questions about completing this survey, please contact the IPEDS Help Desk at

2 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.

3 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, 2013.) Beginning: month/year (MMYYYY) Month: 7 Year: 2012 And ending: month/year (MMYYYY) Month: 6 Year: 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 UNF has 1 blended component and 3 discrete component units. Friday, April 04, 2014

4 Part A - Statement of Financial Position If your institution is a parent institution then the amounts reported in Parts A and D should include ALL of your child institutions Line no. Current year amount Prior year amount Current Assets 01 Total current assets 82,780,942 83,710,596 Noncurrent Assets 31 Depreciable capital assets, net of depreciation 434,044, ,027, Other noncurrent assets CV=[A05-A31] 30,161,421 84,457, Total noncurrent assets 464,205, ,484, Total assets CV=(A01+A05) 546,986, ,195,475 Current Liabilities 07 Long-term debt, current portion 4,652,164 3,882, Other current liabilities CV=(A09-A07) 14,353,373 18,618, Total current liabilities 19,005,537 22,501,276 Noncurrent Liabilities 10 Long-term debt 145,515, ,011, Other noncurrent liabilities CV=(A12-A10) 35,273,742 29,543, Total noncurrent liabilities 180,788, ,554, Total liabilities CV=(A09+A12) 199,794, ,056,172 Net Assets 14 Invested in capital assets, net of related debt 304,020, ,057, Restricted-expendable 14,159,102 17,348, Restricted-nonexpendable Unrestricted CV=[A18-(A14+A15+A16)] Total net assets CV=(A06-A13) 29,013,378 37,733, ,192, ,139,303 Friday, April 04, 2014

5 Part A - Statement of Financial Position (Page 2) Line No. Description Ending balance Capital Assets Prior year Ending balance 21 Land and land improvements 12,863,269 12,863, Infrastructure 44,040,058 40,021, Buildings 525,577, ,394, Equipment, including art and library collections 74,825,439 71,171, Construction in progress 4,417,634 47,388,650 Total for Plant, Property and Equipment CV = (A21+.. A27) 661,723, ,839, Accumulated depreciation 210,623, ,702, Intangible assets, net of accumulated amortization Other capital assets 225, ,546

6 Part E - Scholarships and Fellowships DO NOT REPORT FEDERAL DIRECT STUDENT LOANS (FDSL) ANYWHERE IN THIS SECTION Line No. Source Current year amount Prior year amount 01 Pell grants (federal) 20,366,132 21,263, Other federal grants (Do NOT include FDSL amounts) 594, , Grants by state government 12,624,558 13,341, Grants by local government 201, , Institutional grants from restricted resources 3,288,879 3,038, Institutional grants from unrestricted resources CV=[E07-(E E05)] 28,500,196 25,836, Total gross scholarships and fellowships 65,575,440 64,509,820 Discounts and Allowances 08 Discounts and allowances applied to tuition and fees 31,990,677 29,398, Discounts and allowances applied to sales and services of auxiliary enterprises Total discounts and allowances CV=(E08+E09) 14,552,804 14,612,345 46,543,481 44,010, Net scholarships and fellowships expenses after deducting discounts and allowances CV= (E07-E10) This amount will be carried forward to C10 of the expense section. 19,031,959 20,499,067 Friday, April 04, 2014

7 Part B - Revenues and Other Additions Line No. Source of Funds Current year amount Prior year amount Operating Revenues 01 Tuition and fees, after deducting discounts & allowances 69,658,430 63,747,287 Grants and contracts - operating 02 Federal operating grants and contracts 5,955,446 8,965, State operating grants and contracts 1,148,640 1,009, Local government/private operating grants and contracts 1,954,342 2,843,196 04a Local government operating grants and contracts b Private operating grants and contracts 1,954,342 2,843, Sales and services of auxiliary enterprises, after deducting discounts and allowances Sales and services of hospitals, after deducting patient contractual allowances 22,819,887 21,495, Sales and services of educational activities 4,704,081 4,638, Independent operations Other sources - operating CV=[B09-(B B07)] 4,233, , Total operating revenues 110,473, ,036,083

8 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Nonoperating Revenues 10 Federal appropriations State appropriations 66,345,446 71,159, Local appropriations, education district taxes, and similar support 0 0 Grants-nonoperating 13 Federal nonoperating grants Do NOT include Federal Direct Student Loans 20,960,205 21,769, State nonoperating grants 12,624,558 13,341, Local government nonoperating grants 201, , Gifts, including contributions from affiliated organizations Investment income 1,521,495 3,013, Other nonoperating revenues CV=[B19-(B B17)] 8,684,643 6,293, Total nonoperating revenues 110,337, ,102, Total operating and nonoperating revenues CV=[B19+B09] 220,811, ,138, month Student FTE from E12 13,989 14, Total operating and nonoperating revenues per student FTE CV= [B27/B28] 15,785 15,541

9 Part B - Revenues and Other Additions Line No. Source of funds Current year amount Prior year amount Other Revenues and Additions 20 Capital appropriations 0 451, Capital grants and gifts 1,664,091 75, Additions to permanent endowments Other revenues and additions CV=[B24-(B B22)] Total other revenues and additions 1,664, , Total all revenues and other additions CV=[B09+B19+B24] 222,475, ,664,808

10 Part C - Expenses and Other Deductions Report Total Operating AND Nonoperating Expenses in this section Line No. Description Total amount Salaries and wages Employee fringe benefits Operation and maintenance of plant Depreciation Interest All other PY Total Amount Expenses and Deductions 01 Instruction 74,465,490 52,457,072 6,886,375 7,818,706 2,502,716 4,800,621 70,985, Research 5,215,038 3,673, , , , ,202 7,574, Public service 4,533,594 3,193, , , , ,270 4,784, Academic support 21,607,868 15,221,621 1,998,239 2,268, ,220 1,393,011 20,048, Student services 18,963,501 13,358,802 1,753,695 1,991, ,346 1,222,534 18,499, Institutional support 22,680,961 15,977,560 2,097,476 2,381, ,286 1,462,190 19,684, Operation and maintenance of plant (see instructions) Scholarships and fellowships expenses, excluding discounts and allowances (from E11) 0 13,530,732-16,193,030 2,016, , ,031,959 19,031,959 20,499, Auxiliary enterprises 27,636,121 19,468,213 2,555,717 2,901, ,824 1,781,638 26,015, Hospital services Independent operations Other expenses and deductions CV= [C19-(C C13)] Total expenses and deductions ,288, ,288,104 53,332, ,422, ,881, ,402,119 6,530,583 76,608, ,424,219 Prior year amount 241,424, ,141, ,591,224 6,808,608 78,883, month Student FTE from E12 Total expenses and deductions per student FTE CV=[C19/C20] 13,989 14,101 17,187 17,121 Our Employee Fringe Benefits included in Salaries & Wages. Friday, April 04, 2014

11 Part D - Summary of Changes In Net Position Line No. Description Current year amount Prior year amount 01 Total revenues and other additions (from B25) 222,475, ,664, Total expenses and deductions (from C19) 240,422, ,424, Change in net position during year CV=(D01-D02) -17,946,646-21,759, Net position beginning of year 365,139, ,898, Adjustments to beginning net position and other gains or losses CV=[D06-(D03+D04)] Net position end of year (from A18) 347,192, ,139,303 State capital appropriations decreased by $451,444.80, or 100 percent, due to decreases in Public Education Capital Outlay appropriations.

12 Part H - Details of Endowment Assets 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 75,526,635 78,038, Value of endowment assets at the end of the fiscal year 84,181,773 75,526,635

13 Part J - Revenue Data for Bureau of Census Amount Source and type 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 Tuition and fees Sales and services Federal grants/contracts (excludes Pell Grants) Revenue from the state government: State appropriations, current & capital State grants and contracts Revenue from local governments: Local appropriation, current & capital Local government grants/contracts Receipts from property and non-property taxes Gifts and private grants, including capital grants 10 Interest earnings 11 Dividend earnings 12 Realized capital gains (1) (2) (3) (4) (5) 101,649, ,649,107 37,372,691 37,372, ,955,446 5,955,446 66,345,446 66,345,446 1,148,640 1,148, ,664,091 1,664,091 1,521,495

14 Part K - Expenditure Data for Bureau of Census Amount Category 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 136,881, ,413,193 19,468, Employee benefits, total Payment to state retirement funds (maybe included in line 02 above) Current expenditures other than salaries Capital outlay: Construction 0 06 Equipment purchases 0 07 Land purchases 0 08 Interest on debt outstanding, all funds and activities 6,530, Scholarships/fellowships 65,575,440 65,575,440

15 Part L - Debt and Assets, page 1 Debt Category Amount 01 Long-term debt outstanding at beginning of fiscal year 151,925, Long-term debt issued during fiscal year 0 03 Long-term debt retired during fiscal year 3,050, Long-term debt outstanding at end of fiscal year 148,875, Short-term debt outstanding at beginning of fiscal year 2,913, Short-term debt outstanding at end of fiscal year 3,360,000

16 Part L - Debt and Assets, page 2 Assets Category Amount 07 Total cash and security assets held at end of fiscal year in sinking or debt service funds 9,750, Total cash and security assets held at end of fiscal year in bond funds 46,182, Total cash and security assets held at end of fiscal year in all other funds 29,301,158

17 Summary Finance Survey Summary IPEDS collects important information regarding your institution. All data reported in IPEDS survey components become available in the IPEDS Data Center and appear as aggregated data in various Department of Education reports. Additionally, some of the reported data appears specifically for your institution through the College Navigator website and is included in your institution s Data Feedback Report (DFR). The purpose of this summary is to provide you an opportunity to view some of the data that, when accepted through the IPEDS quality control process, will appear on the College Navigator website and/or your DFR. College Navigator is updated approximately three months after the data collection period closes and Data Feedback Reports will be available through the Data Center and sent to your institution s CEO in November Please review your data for accuracy. If you have questions about the data displayed below after reviewing the data reported on the survey screens, please contact the IPEDS Help Desk at: or ipedshelp@rti.org. Core Revenues Revenue Source Reported values Percent of total core revenues Core revenues per FTE enrollment Tuition and fees $69,658,430 35% $4,980 Government appropriations $66,345,446 33% $4,743 Government grants and contracts $40,890,451 20% $2,923 Private gifts, grants, and contracts $1,954,342 1% $140 Investment income $1,521,495 1% $109 Other core revenues $19,285,940 10% $1,379 Total core revenues $199,656, % $14,272 Total revenues $222,475,991 $15,904 Core revenues include tuition and fees; government appropriations (federal, state, and local); government grants and contracts; private gifts, grants, and contracts; investment income; other operating and nonoperating sources; and other revenues and additions. Core revenues exclude revenues from auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations. Core Expenses Expense function Reported values Percent of total core expenses Core expenses per FTE enrollment Instruction $74,465,490 35% $5,323 Research $5,215,038 2% $373 Public service $4,533,594 2% $324 Academic support $21,607,868 10% $1,545 Institutional support $22,680,961 11% $1,621 Student services $18,963,501 9% $1,356 Other core expenses $65,320,064 31% $4,669 Total core expenses $212,786, % $15,211 Total expenses $240,422,637 $17,187 Core expenses include expenses for instruction, research, public service, academic support, institutional support, student services, operation and maintenance of plant, depreciation, scholarships and fellowships expenses, other expenses, and nonoperating expenses. Calculated value FTE enrollment 13,989 The full-time equivalent (FTE) enrollment used in this report is the sum of the institution s FTE undergraduate enrollment and FTE graduate enrollment (as calculated from or reported on the 12-month Enrollment component). FTE is estimated using 12- month instructional activity (credit and/or contact hours). All doctor s degree students are reported as graduate students.

18 Edit Report Finance University of North Florida (136172) Source Description Severity Resolved Options Screen: Revenues Part 3 Screen Entry The amount of additions to permanent endowments reported in Part B (line 22) should not be zero or blank. Please confirm that the data reported are correct. (Error #5231) Related Revenues Part 3 Screens: Screen: Net Position Screen Entry The calculated amount of change in net position during the year in Part D (line 03) is expected to be greater than zero. Please confirm that the data reported are correct. (Error #5202) Related Net Position Screens: Confirmation Confirmation Yes Yes

University of Colorado Boulder IPEDS finance for FY12-13, submitted April 2014, CU-Boulder PBA

University of Colorado Boulder IPEDS finance for FY12-13, submitted April 2014, CU-Boulder PBA Page 1 of 17, CU-Boulder PBA L:\IR\Reports\IPEDS\fin\IPEDS_Finance_2013-14DataForFY13.pdf Finance 2013-14 Overview Finance Overview Purpose The purpose of the IPEDS Finance component is to collect basic