The University of Texas Pan American Operating Expenses by Object Detail For Twelve Months Ended August 31, 2015 Exp Category Dr Object Desc Expenditure Type Sum of Total BOOKS Capital Purchases Clearing Library Books 576,870.93 Library Continuations 146,629.68 Library Electronic Resources 786,676.72 Materials and Supplies Library Subscriptions 642,909.58 BOOKS Total 2,153,086.91 CAPITAL OUTLAY Capital Purchases Clearing Arch Engineering Srv Capital 17,616.00 Building Improvements 327,000.00 Computer Equipment Capital 784,702.36 Computer Software Capital 102,316.00 Constr in Prog Real Property 374,608.89 Facilities and Other Improv 1,060,574.37 Furniture and Equipment 1,045,964.96 Golf Carts Cap 25,098.00 Land 3,411,068.88 Other Motor Vehicles 439,509.15 Physical Plant IDTs-Labor Capt 1,412.40 Physical Plant IDTs-Mat'l Capt 993.09 Telecommunications Equip Cap 47,923.47 CIP Clearing Arch Engineering Srv Capital 65,202.64 Building Improvements 8,252,110.96 Computer Equipment Capital 11,689.84 Computer Software Capital 166,507.00 Constr in Prog Real Property 16,171,766.28 Facilities and Other Improv 714,753.32 Furniture and Equipment 374,642.09 Other Motor Vehicles 26,078.60 CAPITAL OUTLAY Total 33,421,538.30 COST OF GOODS SOLD Cost of Goods Sold Resale Merchandise 231,364.00 Resale Miscellaneous 53,915.25 COST OF GOODS SOLD Total 285,279.25 DEPR AND AMORT Depreciation and Amortization Amort Exp Intangible Assets - Developed Software 151,278.88 Amort Exp Intangible Assets - Purchased Software 586,324.49 Depr Exp Buildings and Imp 8,640,633.65 Depr Exp Facilities and Imp 1,055,750.26 Depr Exp Infrastructure 166,534.32 Depr Exp Library Books 1,454,539.27 Depr Exp Other Assets 3,561.18 Depr Exp Personal Property 1,787,717.49 Depr Exp Vehicles 180,340.52 DEPR AND AMORT Total 14,026,680.06 EMPLOYEE BENEFITS CIP Clearing Employers Contri TRS 3,848.80 Employers FICA Match 4,329.90 Workers Compensation 103.62 Employee Benefits Agency ORP Local ER 659,803.57 Agency ORP Local Supplement 194,888.03 Employers Contri ORP 2,909,825.59 Employers Contri TRS 4,040,825.54 Employers FICA Match 8,187,607.00 Employers Ins Contribution 17,552,272.43 Employers TRS Surcharge 22,270.08 TRS Care Surcharge 13,428.00 TRS Local 1st 90 Days 118,655.26 Unemployment Compensation 287,566.49 Vacation and Sick Leave Assess 507,278.40 Workers Compensation 184,302.85 EMPLOYEE BENEFITS Total 34,687,005.56 INDIRECT COST Indirect Cost Fed Pass Thru Indirect Cost Fed Pass Thru (479.62) Indirect Cost Private Indirect Cost Private 116,535.41 INDIRECT COST Total 116,055.79
OPERATING Anticipated Bond Proceeds End Anticipated Bond Proceeds End 6,158,658.98 Bad Debt Expense Bad Debt Expense 239,592.45 CIP Clearing Arch Engineering Services 221,631.94 Chemicals and Gases 4,569.65 Computer Equipment Controlled 16,504.15 Computer Equipment Expensed 37,241.36 Computer Parts Expensed 2,986.93 Computer Programming Services 63,786.25 Computer Software Expensed 801,545.51 Consumables 9,763.30 Fees and Other Charges 8,218.58 Food Purchased 364.57 Freight Delivery Services 138.42 Fuels and Lubricants 834.96 Furniture Equip Controlled 4,344.49 Furniture Equip Expensed 695,351.62 Hardware and Materials 195,812.14 Medical Services 119.60 Medical Supplies 1,171.29 MR Buildings 515,528.31 MR Computer Software 153,307.00 MR Facilities Other Improv 4,825.50 MR Personal Property 4,900.00 Other Professional Services 22,400.00 Parts Furnish and Equipment 1,309.09 Physical Plant IDTs Labor 78,594.41 Physical Plant IDTs Materials 5,414.74 Postal Services 6.74 Print Shop IDTs 490.50 Purchased Contracted Services 860,698.67 Telecom Equip Controlled 32,737.48 Telecommunications Equip Exp 72,429.91 Contracted Services Collection Service Loans 125,642.97 Purchased Contracted Services 4,710,291.22 Contracted Services - G&C GC Subcontracts - IDC 52,529.00 GC Subcontracts - NO IDC 659,218.41 Federal Pass Through Fed Pass Thru Expend - IDC (4,242.74) Fed Pass Thru Expend - NO IDC 602,547.42 Materials and Supplies Alcoholic Beverages 211.51 Books Subs Non Permanent Oper 94,612.52 Books Subscriptions Permanent 22,777.22 Business Expense Reimbursement 48,898.63 Chemicals and Gases 271,180.47 Computer Equipment Controlled 1,758,679.93 Computer Equipment Expensed 458,359.33 Computer Parts Expensed 60,509.16 Computer Software Expensed 2,017,151.85 Consumables 2,578,592.86 Fabrics and Linens 40,290.33 Food Purchased 964,525.33 Fuels and Lubricants 86,072.03 Furniture Equip Controlled 129,315.35 Furniture Equip Expensed 2,954,767.67 Hardware and Materials 1,010,159.99 Medical Supplies 110,331.55 Parts Furnish and Equipment 42,479.84 Plants 14,052.27 Postal Services 196,423.18 Promotional Items 606,640.23 Telecom Equip Controlled 52,215.77 Telecommunications Equip Exp 160,351.60 Non-Operating Expense Settlement 117,500.00 Operating Student Services Loan Int Cancellation Writeoff 3,172.91 Loan Prin Cancellation 220,488.25 NR Cancellation Head start 7,373.10 NR Cancellation Military 3,400.00 NR Cancellation P 15 Pct 28,824.60
OPERATING Operating Student Services NR Cancellation P 20 Pct 40,696.57 NR Cancellation P 30 Pct 30,177.20 NR Cancellation Shrt 15 Pct 24,130.90 NR Cancellation Shrt 20 Pct 29,638.05 NR Cancellation Shrt 30 Pct 15,911.75 Prin Cancellatioin Writeoff 23.79 Other Operating Expenses Admin and Collection Costs 216,483.86 Advertising Services 353,280.35 Athletic Officiating Services 175,683.74 Awards 42,015.49 Cleaning Services 13,524.94 Computer Services 5,110,083.40 Employee Relocation 150,379.72 Fees and Other Charges 4,618,465.02 Freight Delivery Services 50,986.04 Grant Matching (3,008.49) Insurance Premium 267,570.62 Media Services IDTs 600.00 Membership Dues 423,763.59 Miscellaneous Expense (150.00) NonCap Animal Purchase 22,516.87 Physical Plant IDTs Labor 107,543.25 Physical Plant IDTs Materials 343,241.69 Police Services IDT (107.18) Prompt Payment Interest 16.61 Refund to Grantors 30,217.39 Research/Study Incentive 6,629.00 Royalties Paid 19,340.62 Stipends Operating 253,075.00 Student Insurance 245,160.00 Team Guarantee 5,584.44 Printing and Reproduction Print Shop IDTs 262,181.48 Publications Ads 28,820.13 Reproduction and Printing Svc 286,231.74 Professional Fees and Services Arch Engineering Services 37,894.50 Computer Programming Services 34,441.20 Consultant Services Oper 37,539.42 Educl Training Services Oper 306,482.26 Guest Lecturer Travel 114,245.61 Lecturers Higher Ed 542,519.01 Legal Services 179,280.07 Medical Services 50,740.87 Other Professional Services 10,467.50 Rental and Leases Facilities Usage 10,570.03 Rental of Furnish and Equip 576,908.20 Rental of Marine Equipment 10,875.00 Rental of Motor Vehicles 130,811.64 Rental of Office Bldg Space 230,847.76 Rental of Reference Material 6,301.00 Rental of Space 90,250.31 Repairs and Maintenance MR Buildings 251,117.50 MR Computer Equipment 148,590.12 MR Computer Software 593,371.35 MR Facilities Other Improv 262,317.23 MR Motor Vehicles 151,148.66 MR Personal Property 66,372.31 Waste Disposal 103,718.60 Telecommunications Communication Services 668,292.18 MR Infrastruct Telecom Equip 3,733.89 Phone Long Distance 1,120.19 Phone Monthly Charge 63,628.42 Phone Other 18,547.08 Phone Purchase 544.27 Phone Rental 8,748.56 Travel Tuition and Fees (200.00) Utilities Electricity 4,631,492.47 Utilities 2,819,359.29
OPERATING Utilities Water 234,377.55 OPERATING Total 55,987,783.93 SALARIES CIP Clearing Special Assignment Staff 56,600.00 Faculty Single Incumbent Salaries Full Time Faculty 47,743,428.38 Longevity and Hazardous Duty Hazardous Duty Pay 18,940.00 Longevity Pay 1,330,827.37 Pooled Salaries Allowance Cell Phone 63,769.98 Assistantships 2,924,522.44 Employee Awards 281,750.00 Employee Separation Voluntary 1,836,354.00 Housing Allowance Salary 13,000.00 Incidental Teaching by Staff 55,334.67 Mini Mester Reg Faculty 96,010.05 Overloads 93,370.63 Part Time Faculty 965,155.05 Special Assignment Faculty 2,777,736.80 Special Assignment Staff 1,890,599.58 SS Assistantships 460,671.21 SS Faculty Salary 4,308,646.19 SS Overloads 7,200.00 SS Part Time Faculty 86,600.00 SS TA Faculty 44,250.00 Teaching Assistants 544,385.49 Staff Single Incumbent Salaries Accrued Vacation (92,365.20) Admin and Professional 15,480,817.32 Classified 32,798,545.08 SALARIES Total 113,786,149.04 SCHOLARSHIPS Scholarship Discounts & Allowances Scholarship Disc & Allowance (67,547,446.53) Scholarship Tuition & Fee Exemption SCHLR Exempt-Child Profl Nurse 1,218.00 SCHLR Exempt-Distance Learning 134,413.47 SCHLR Exempt-Dual Enrollment 845,751.67 SCHLR Exemption-Adopted 85,304.92 SCHLR Exemption-Deaf 185,738.38 SCHLR Exemption-Foster Care 76,631.11 SCHLR Exemption-Hazlewood 3,140,369.73 SCHLR Exemption-Senior Citizen 6,246.00 SCHLR Exemption-Valedictorian 63,008.00 SCHLR Exempt-Peace Officer 7,308.00 Scholarship Tuition Waivers 17,243.58 Scholarships Grants to Students 167,875,100.45 Scholarship Books 95,361.14 Scholarship Dorm 754,468.66 Scholarship Meals 195,859.59 Scholarship Non FA GC Books 2,038.30 Scholarship Non FA GC Dorm 88,901.50 Scholarship Non FA GC Stipend 294,910.89 Scholarship Non FA GC Tuit Fee 13,682.00 Scholarship Travel Student 7,255.00 Scholarship Trust 45,000.00 Stipends 1,824,259.67 SCHOLARSHIPS Total 108,212,623.53 TRAVEL CIP Clearing Travel IS Incidental Expenses 7,287.64 Travel IS Lodging 41,363.32 Travel IS Mileage 13.79 Travel IS Public Trans Fares 30,962.33 Travel OS Incidental Expenses 65.00 Travel OS Lodging 65.51 Travel Travel Foreign 276,150.28 Travel IS Actual Expenses 588.39 Travel IS Incidental Expenses 114,732.94 Travel IS Lodging 424,859.55 Travel IS Mileage 277,650.08 Travel IS Public Trans Fares 300,236.52 Travel Nonemp Nonstudent 103,846.96 Travel OS Actual Expenses 1,511.08 Travel OS Incidental Expenses 79,611.57 Travel OS Lodging 426,894.02
TRAVEL Travel Travel OS Mileage 5,015.24 Travel OS Public Trans Fares 380,380.04 Travel Prospective St Employee 60,487.38 Travel Recruitment 227,415.25 Travel Registration 513,144.98 Travel Restricted Student 25,208.00 Travel Student 2,061,444.95 TRAVEL Total 5,358,934.82 WAGES CIP Clearing Overtime Pay 1,275.28 Wages College Work Study 1,740,306.94 Direct Wage 6,766,512.75 Overtime Pay 567,253.20 Set Aside Work Study 149,016.32 Tx State Work Study 370,273.66 Work-Study Mentorship Program 44,357.50 WAGES Total 9,638,995.65 Grand Total 377,674,132.84