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

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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 GASB (Governmental Accounting Standard Board), using standards prior to GASB 34 FASB (Financial Accounting Standard Board) Please consult your business officer for the correct response before saving this screen.

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. Beginning: month/year (MMYYYY) Month: 7 Year: 21 And ending: month/year (MMYYYY) Month: 6 Year: 22 2. 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 will be implemented by your institution? Business Type Activities Governmental Activities Governmental Activities with Business-Type Activities Don't know or undecided at this time 4.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, whether that column represents a single component unit or a combination of component units. If the institution reports more than 8 component units on the face of the financial statements, please combine so that no more than 8 schedules are required. (These component units include affiliated entities as described in GASB statement 39,which is not required to be implemented until fiscal years beginning after June 15, 23. If your institution has not implemented GASB 39, enter in each of the blanks below.) Number of component unit columns on GPFS using FASB standards 2 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: State University System of Florida (SUS) This Finance Survey form is for a system (or governing board) office

Part A - Statement of Net Assets Report in whole dollars only Line no. Current year amount Current Assets 1 Total Current Assets 86,547,955 Noncurrent Assets 2 Capital assets - depreciable (gross) 171,247,354 3 Accumulated depreciation (enter as a positive amount) 75,3,693 4 Other noncurrent assets (CV) CV=[A5-(A2-A3)] 29,292,93 5 Total noncurrent assets 125,58,754 6 Total assets (CV) CV=(A1+A5) 212,56,79 Current Liabilities 7 Long-term debt, current portion 463,168 8 Other current liabilities (CV) CV=(A9-A7) 32,82,892 9 Total current liabilities 33,284,6 Noncurrent Liabilities 1 Long-term debt 11,9,13 11 Other noncurrent liabilities (CV) CV=(A12-A1) 8,62,827 12 Total noncurrent liabilities 19,611,84 13 Total liabilities (CV) CV=(A9+A12) 52,895,9 Net Assets 14 Invested in capital assets, net of related debt 111,764,535 15 Restricted-expendable 5,424,576 16 Restricted-nonexpendable 17 Unrestricted (CV) CV=[A18-(A14+A15+A16)] 41,971,698 18 Total Net assets (CV) CV=(A6-A13) 159,16,89 CV= Calculated Value

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 7,451,526 7,451,526 22 Infrastructure 9,71,257 1,745,27 11,455,284 23 Buildings 15,383,2 2,27,183 137,516 17,515,867 24 Equipment 25,351,423 3,784,514 42,263 28,733,674 25 Art and library collections 22,238,734 1,33,795 23,542,529 26 Property obtained under capital leases (if not included in equipment) 27 Construction in progress 1,14,743 11,8,59 21,185,333 28 Accumulated depreciation 66,961,255 8,69,438 75,3,693 CV = (Beginning Balance + Additions - Ending Balance)

Part B - Revenues and Other Additions Report in whole dollars only Line No. Source of Funds Current year amount Operating Revenues 1 Tuition & fees, after deducting discounts & allowances 36,254,763 Grants and contracts - operating 2 Federal operating grants and contracts 1,13,691 3 State operating grants and contracts 7,855 4 Local/private operating grants and contracts 5 Sales & services of auxiliary enterprises, after deducting discounts & allowances 5,552,641 6 Sales & services of hospitals, after deducting patient contractual allowances 7 Independent operations 8 Other sources - operating (CV) CV=[B9-(B1+...+B7)] 14,345,166 9 Total operating revenues 66,264,116

Part B - Revenues and Other Additions Report in whole dollars only Line No. Source of funds Current year amount Nonoperating Revenues 1 Federal appropriations 11 State appropriations 59,724,129 12 Local appropriations, education district taxes, & similar support Grants-nonoperating 13 Federal nonoperating grants 14 State nonoperating grants 15 Local nonoperating grants 16 Gifts, including contributions from affiliated organizations 17 Investment income 1,457,43 18 Other nonoperating revenues (CV) CV=[B19-(B1+...+B17)] 845,32 19 Total nonoperating revenues 62,26,564

Part B - Revenues and Other Additions Report in whole dollars only Line No. Resource of funds Current year amount Other Revenues and Additions 2 Capital appropriations 13,53,786 21 Capital grants & gifts 94,129 22 Additions to permanent endowments 23 Other revenues & additions (CV) CV=[B24-(B2+...+B22)] 438,759 24 Total other revenues and additions 14,432,674 25 Total all revenues and other additions (CV) CV=(B9+B19+B24) 142,723,354 CV = Calculated Value

Report in whole dollars only Part C - Expenses and Other Deductions Line No. Description 1 2 3 4 5 Current year Salaries & Employee fringe Depreciation All other total wages benefits Operating Expenses 1 Instruction 39,346,297 29,794,915 6,158,2 3,393,38 2 Research 3,965,218 2,3,25 291,532 1,67,661 3 Public service 5,367,468 2,719,483 368,593 2,279,392 5 Academic support 11,986,451 8,153,791 1,551,698 2,28,962 6 Student services 1,313,965 4,881,914 93,254 4,51,797 7 Institutional support 1,922,713 7,556,392 2,93,534 1,272,787 8 Operation & maintenance of plant 7,215,53 2,855,869 796,67 3,563,54 9 Depreciation 8,79,456 8,79,456 1 Scholarships and fellowships expenses, excluding discounts & allowances 15,88,175 15,88,175 11 Auxiliary enterprises 15,3,876 15,3,876 12 Hospital services 13 Independent operations 14 Other expenses & deductions (CV) CV=[C15- (C1+...+C13)] 15 Total operating expenses 282,848 282,848 127,571,997 57,965,389 12,19,22 8,79,456 49,336,932

Part C - Expenses and Other Deductions Report in whole dollars only 1 2 3 4 5 Line No. Description Current year total Salaries & wages Depreciation All other Nonoperating Expenses and Deductions 16 Interest 17 Other nonoperating expenses & deductions (CV) CV=(C18-C16) 18 Total nonoperating expenses & deductions (CV) CV=(C19-C15) Employee fringe benefits 722,838 722,838 722,838 722,838 19 Total expenses & deductions 128,294,835 57,965,389 12,19,22 8,79,456 5,59,77 CV = Calculated Value

Part D - Summary of Changes In Net Assets Line No. Description Current year amount 1 Total revenues & other additions (from B25) 142,723,354 2 Total expenses & deductions (from C19) 128,294,835 3 Increase in net assets during year (CV) 14,428,519 CV=(D1-D2) 4 Net assets beginning of year 197,294,626 5 Adjustments to beginning net assets (CV) -52,562,336 CV=[D6-(D3+D4)] 6 Net assets end of year (from A18) 159,16,89 CV = Calculated Value

Part E - Scholarships and Fellowships Part E - Scholarships and Fellowships Report in whole dollars only Line No. Source Current year amount Institutional Expenses and Discounts & Allowances Gross Scholarships and Fellowships (no loans included) 1 Pell grants (federal) 5,131,837 2 Other federal grants 426,23 3 Grants by state government 1,91,684 4 Grants by local government 5 Institutional grants from restricted resources 7,11,628 6 Institutional grants from unrestricted resources (CV) CV=[E7-(E1+...+E5)] 1,389,972 7 Total gross scholarships and fellowships 15,87,324 Discounts and Allowances 8 Discounts & allowances applied to tuition & fees 641,558 9 Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E1-E8) 14,591 1 Total Discounts & Allowances (CV) CV=(E7-E11) 782,149 11 Net scholarships and fellowships expenses after deducting discount & allowances (from C1) 15,88,175 CV = Calculated Value

Part G - Component Unit that Uses GASB Standards Part G - GASB Component Unit that uses GASB Standards Based on requirements of GASB 39, which are not effective until fiscal year 24 Entities included: Primary nature of unit(s) Foundation, TSI To provide University support Report in whole dollars only Line No. Statement of Net Assets Current year amount 1 Total current assets 65,47,382 2 Total non-current assets (CV) 44,747,219 CV=(G3-G1) 3 Total Assets 19,794,61 4 Total current liabilities 1,896,731 5 Total noncurrent liabilities (CV) CV=(G6-G4) 49,1, 6 Total liabilities (CV) CV=(G3-G11) 5,996,731 Net Assets 7 Invested in capital assets, net of related debt 4,673,847 8 Restricted-expendable 9 Restricted-nonexpendable 44,57,63 1 Unrestricted (CV) CV=[G11-(G7+...+G9)] 9,616,96 11 Total net assets 58,797,87

Part G - Component Unit that Uses GASB Standards Part G - GASB Component Unit that uses GASB Standards Report in whole dollars only Line No. Statement of revenues, expenses, and Changes in Net Assets Current year amount 12 Total operating revenues 2,278,592 13 Total operating expenses 18,299,18 13a Expenses paid to institution (included in G13) 14 Net operating revenues (Expenses) (CV) CV=(G12-G13) 1,979,574 15 Total nonoperating revenues 1,443,853 16 Total nonoperating expenses (CV) 2,234,13 CV=[(G14+G15)-G17] 17 Net income before other revenues, expenses, gains, or losses 1,189,324 18 Total other additions & deductions (CV) 3,264,366 CV=(G19-G17) 19 Change in net assets 4,453,69 2 Net assets -- beginning of year 54,344,18 21 Adjustments to beginning net assets (CV) [G22-(G19+G2)] 22 Net assets -- end of year (from G11) 58,797,87 CV = Calculated value

Part G - Component Unit that Uses GASB Standards Part G - GASB Component Unit that uses GASB Standards Based on requirements of GASB 39, which are not effective until fiscal year 24 Entities included: Primary nature of unit(s) Report in whole dollars only Line No. Statement of Net Assets Current year amount 1 Total current assets 2 Total non-current assets (CV) CV=(G3-G1) 3 Total Assets 4 Total current liabilities 5 Total noncurrent liabilities (CV) CV=(G6-G4) 6 Total liabilities (CV) CV=(G3-G11) Net Assets 7 Invested in capital assets, net of related debt 8 Restricted-expendable 9 Restricted-nonexpendable 1 Unrestricted (CV) CV=[G11-(G7+...+G9)] 11 Total net assets

Part G - Component Unit that Uses GASB Standards Part G - GASB Component Unit that uses GASB Standards Report in whole dollars only Line No. Statement of revenues, expenses, and Changes in Net Assets Current year amount 12 Total operating revenues 13 Total operating expenses 13a Expenses paid to institution (included in G13) 14 Net operating revenues (Expenses) (CV) CV=(G12-G13) 15 Total nonoperating revenues 16 Total nonoperating expenses (CV) CV=[(G14+G15)-G17] 17 Net income before other revenues, expenses, gains, or losses 18 Total other additions & deductions (CV) CV=(G19-G17) 19 Change in net assets 2 Net assets -- beginning of year 21 Adjustments to beginning net assets (CV) CV=[G22-(G19+G2)] 22 Net assets -- end of year (from G11) CV = Calculated value

Part J - Revenue Data for Bureau of Census Part J - Revenues (Census Bureau) Source and type Amount Total for all Education and Auxiliary Hospitals funds general/independent enterprises and operations operations (includes endowment funds, but excludes component units) Agriculture extension/experiment services (1) (2) (3) (4) (5) 1 Tuition and fees 36,896,321 36,896,321 2 Sales and services 3 Federal grants/contracts (excludes Pell Grants) Revenue from the state government: 4 State appropriations, current & capital 5 State grants and contracts Revenue from local governments: 6 Local appropriation, current & capital 7 Local government grants/contracts 8 Receipts from property and nonproperty taxes 9 Gifts and private grants, including capital grants 1 Interest earnings 1,457,43 11 Dividend earnings 12 Realized capital gains 21,66,268 15,913,36 5,693,232 1,13,691 1,13,691 74,156,83 74,156,83 7,855 7,855

Part K - Expenditure Data for Bureau of Census Part K - Expenditures Category Amount Total for all funds and Education Auxiliary operations (includes and general/ enterprises endowment funds, but independent excludes component operations units) Hospitals Agriculture extension/ experiment services (1) (2) (3) (4) (5) 1 Salaries and wages 2 Employee benefits, total 3 Payment to state retirement 4,792,348 4,587,111 25,237 funds 4 Current expenditures other than salaries 27,468,267 27,468,267 Capital outlay: 5 Construction 4,15,29 4,15,29 6 Equipment purchases 4,548,529 4,548,529 7 Land purchases 8 Interest on debt outstanding, all funds & activities 438,759 9 Scholarships/fellowships 15,87,324 15,87,324

Part L - Debt and Assets, page 1 Part L - Debt and Assets Debt Category Amount 1 Long-term debt outstanding at beginning of fiscal year 11,899,19 2 Long-term debt issued during fiscal year 3 Long-term debt retired during fiscal year 426,838 4 Long-term debt outstanding at end of fiscal year 11,472,181 5 Short-term debt outstanding at beginning of fiscal year 6 Short-term debt outstanding at end of fiscal year

Part L - Debt and Assets, page 2 Part L - Debt and Assets Assets Category Amount 7 Total cash and security assets held at end of fiscal year in sinking or debt service funds 8 Total cash and security assets held at end of fiscal year in bond funds 9 Total cash and security assets held at end of fiscal year in all other funds 43,53,621

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