IPEDS Data - Finance Survey 2004

Finance 2004-05

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
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.

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
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:  2004   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 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.         3   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         This Finance Survey form is for an institution that is part of a system      Name of the system is:  University of Arkansas System         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part A - Statement of Net Assets
Fiscal Year 2004      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  134,516,224  266,311,130         Noncurrent Assets          02   Capital assets - depreciable (gross)  843,271,847  748,251,691   03   Accumulated depreciation (enter as a positive amount)  354,909,161  327,139,995   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  158,403,826  671,490,637   05   Total noncurrent assets  646,766,512  1,092,602,333      06   Total assets (CV) CV=(A01+A05)  781,282,736  1,358,913,463         Current Liabilities          07   Long-term debt, current portion  9,835,088  7,751,987   08   Other current liabilities (CV) CV=(A09-A07)  41,437,816  42,011,060   09   Total current liabilities  51,272,904  49,763,047         Noncurrent Liabilities          10   Long-term debt  230,039,528  237,771,877   11   Other noncurrent liabilities (CV) CV=(A12-A10)  8,525  12,590,966   12   Total noncurrent liabilities  230,048,053  250,362,843      13   Total liabilities (CV) CV=(A09+A12)  281,320,957  300,125,890         Net Assets          14   Invested in capital assets, net of related debt  314,539,552  291,367,965   15   Restricted-expendable  63,400,812  121,756,681   16   Restricted-nonexpendable  17,357,087  535,242,809   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  104,664,328  110,420,118   18   Total Net assets (CV) CV=(A06-A13)  499,961,779  1,058,787,573         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part A - Plant, Property, and Equipment
Fiscal Year 2004      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  24,762,547  5,304,160  570,669  29,496,038   22   Infrastructure  25,172,938  390,347  0  25,563,285   23   Buildings  520,725,590  34,239,037  441,679  554,522,948   24   Equipment  132,444,806  23,792,012  5,839,881  150,396,937   25   Art and library collections  0  0  0  0   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  44,214,233  68,115,448  30,115,160  82,214,521   28   Accumulated depreciation  327,139,995  33,215,989  5,446,823  354,909,161         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part B - Revenues and Other Additions
Fiscal Year 2004      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  65,391,841  57,965,152      Grants and contracts - operating         02   Federal operating grants and contracts  38,776,156  38,424,219   03   State operating grants and contracts  10,224,829  10,042,415   04   Local/private operating grants and contracts  16,613,372  14,824,284   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  67,746,082  64,343,552   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  23,405,467  18,337,222   09   Total operating revenues  222,157,747  203,936,844

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations  0  0   11   State appropriations  160,009,610  152,907,875   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  15,032,507  13,246,183   14   State nonoperating grants  8,081,762  1,198,109   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  27,127,980  352,109,496   17   Investment income  8,797,915  57,179,552   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  3,278,822  8,660,097   19   Total nonoperating revenues  222,328,596  585,301,312

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  1,896,571  1,455,618   21   Capital grants & gifts  18,023,820  27,277,389   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  317,971  0   24   Total other revenues and additions  20,238,362  28,733,007      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  464,724,705  817,971,163      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part C - Expenses and Other Deductions
Fiscal Year 2004      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Operating Expenses      01   Instruction  95,412,099  65,752,604  14,137,554  0  15,521,941   02   Research  81,307,191  48,483,262  9,769,242  0  23,054,687   03   Public service  55,566,529  34,074,163  8,734,662  0  12,757,704   05   Academic support  26,153,045  12,786,157  2,865,808  0  10,501,080   06   Student services  16,887,228  7,817,109  1,603,624  0  7,466,495   07   Institutional support  24,155,589  15,925,414  3,052,436  0  5,177,739   08   Operation & maintenance of plant  25,388,707  9,882,015  2,457,187  0  13,049,505   09   Depreciation  33,215,989        33,215,989     10   Scholarships and fellowships expenses, excluding discounts & allowances  23,396,245     23,396,245   11   Auxiliary enterprises  59,558,114  18,588,470  3,778,383  0  37,191,261   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  441,040,736  213,309,194  46,398,896  33,215,989  148,116,657       Prior year amount  441,860,090  180,862,558  37,284,040  30,358,636  193,354,856

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part C - Expenses and Other Deductions
Fiscal Year 2004      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Nonoperating Expenses and Deductions                  16   Interest  5,531,804           5,531,804   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  681,312  0  0  0  681,312   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  6,213,116  0  0  0  6,213,116      19   Total expenses & deductions  447,253,852  213,309,194  46,398,896  33,215,989  154,329,773       Prior year amount  452,004,811  180,862,558  37,284,040  30,358,636  203,499,577      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part D - Summary of Changes In Net Assets
Fiscal Year 2004      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  464,724,705  817,971,163      02   Total expenses & deductions (from C19)  447,253,852  452,004,811      03   Increase in net assets during year (CV) CV=(D01-D02)  17,470,853  365,966,352   04   Net assets beginning of year  1,058,787,573  691,502,595   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -576,296,647  1,318,626   06   Net assets end of year (from A18)  499,961,779  1,058,787,573      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2004      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)  8,952,886  8,757,565   02   Other federal grants  937,753  936,751   03   Grants by state government  6,413,449  5,716,367   04   Grants by local government  0  0   05   Institutional grants from restricted resources  11,882,767  4,550,914   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  30,508,342  33,585,977   07   Total gross scholarships and fellowships  58,695,197  53,547,574         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  31,310,683  29,458,862   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  3,988,269  3,640,166   10   Total Discounts & Allowances (CV) CV=(E07-E11)  35,298,952  33,099,028      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  23,396,245  20,448,546      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2004            Names of entities included:  University of Arkansas Fayetteville Campus Foundation, Inc.   Primary nature (purpose) of unit(s)  Support the Honors College, Graduate School, & Library.         Report in whole dollars only      Line No.         Current year amount   Statement of Financial Position      01   Long-term investments     384,991,465   02   Other assets (CV) CV=(F03-F01)     0   03   Total Assets     384,991,465      04   Total liabilities (CV) CV=(F03-F08)     105,700,000         Net Assets         05   Temporarily restricted     8,044,906   06   Permanently restricted     271,246,559   07   Unrestricted (CV) CV=[F08-(F05+F06)]     0   08   Total net assets     279,291,465

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2004         Report in whole dollars only      Line No.         Current year amount   Statement of Activities      09   Investment return     50,653,749   10   Other revenues, gains, & other support (CV) CV=(F11-F09)     80,800,000   11   Total revenues, gains, & other support     131,453,749      12   Total expenses     6,774,295   12a   Expenses paid to institution (included in F12)     6,722,722   13   Total losses (CV) CV=(F14-F12)     0   14   Total expenses and losses (CV) CV=(F11-F15)     6,774,295      15   Change in net assets     124,679,454      16   Net assets -- beginning of year     154,612,011   17   Adjustments to beginning net assets(CV) CV=[F18-(F15+F16)]     0   18   Net assets -- end of year (from F08)     279,291,465         CV = Calculated value            CAVEATS

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2004            Names of entities included:  The Razorback Foundation, Inc.   Primary nature (purpose) of unit(s)  Support intercollegiate athletics at the University.         Report in whole dollars only      Line No.         Current year amount   Statement of Financial Position      01    Long-term investments     20,830,032   02   Other assets (CV) CV=(F03-F01)     5,596,199   03   Total Assets     26,426,231      04   Total liabilities (CV) CV=(F03-F08)     6,670,605         Net Assets         05   Temporarily restricted     0   06   Permanently restricted     1,118,505   07   Unrestricted (CV) CV=[F08-(F05+F06)]     18,637,121   08   Total net assets     19,755,626

Institution: UNIVERSITY OF ARKANSAS MAIN CAMPUS (106397)	User ID: P51063971
Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2004         Report in whole dollars only      Line No.         Current year amount   Statement of Activities      09   Investment return     384,348   10   Other revenues, gains, & other support (CV) CV=(F11-F09)     11,641,556   11   Total revenues, gains, & other support     12,025,904      12   Total