IPEDS Data - Finance Survey 2005

Finance 2005-06

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, 2005.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2004   And ending: month/year (MMYYYY)   Month:  6   Year:  2005   2. 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.)          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. 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 caveats box below)                   5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   6.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 2005      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  138,590,677  134,516,224         Noncurrent Assets          02   Capital assets - depreciable (gross)  927,864,717  843,271,847   03   Accumulated depreciation (enter as a positive amount)  387,204,398  354,909,161   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  154,473,888  158,403,826   05   Total noncurrent assets  695,134,207  646,766,512      06   Total assets (CV) CV=(A01+A05)  833,724,884  781,282,736         Current Liabilities          07   Long-term debt, current portion  9,786,214  9,835,088   08   Other current liabilities (CV) CV=(A09-A07)  41,508,026  41,437,816   09   Total current liabilities  51,294,240  51,272,904         Noncurrent Liabilities          10   Long-term debt  266,542,506  230,039,528   11   Other noncurrent liabilities (CV) CV=(A12-A10)  4,000  8,525   12   Total noncurrent liabilities  266,546,506  230,048,053      13   Total liabilities (CV) CV=(A09+A12)  317,840,746  281,320,957         Net Assets          14   Invested in capital assets, net of related debt  330,465,771  314,539,552   15   Restricted-expendable  65,557,639  63,400,812   16   Restricted-nonexpendable  17,551,711  17,357,087   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  102,309,017  104,664,328   18   Total Net assets (CV) CV=(A06-A13)  515,884,138  499,961,779         CV= Calculated Value      CAVEATS

Institution: University of Arkansas Main Campus (106397)	User ID: P51063971
Part A - Plant, Property, and Equipment
Fiscal Year 2005      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  29,496,038  1,220,848  0  30,716,886   22   Infrastructure  25,563,285  5,010,912  0  30,574,197   23   Buildings  554,522,948  65,753,879  645,742  619,631,085   24   Equipment  150,396,937  32,071,465  6,380,153  176,088,249   25   Art and library collections  0    0     26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  82,214,521  53,011,716  65,627,135  69,599,102   28   Accumulated depreciation  354,909,161  38,875,804  6,580,567  387,204,398         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 2005      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  72,535,770  65,391,841      Grants and contracts - operating         02   Federal operating grants and contracts  41,911,062  38,776,156   03   State operating grants and contracts  11,503,777  10,224,829   04   Local/private operating grants and contracts  16,482,621  16,613,372   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  70,344,272  67,746,082   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  24,578,024  23,405,467   09   Total operating revenues  237,355,526  222,157,747

Institution: University of Arkansas Main Campus (106397)	User ID: P51063971
Part B - Revenues and Other Additions
Fiscal Year 2005      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations    0   11   State appropriations  161,997,226  160,009,610   12   Local appropriations, education district taxes, & similar support    0      Grants-nonoperating         13   Federal nonoperating grants  16,806,938  15,032,507   14   State nonoperating grants  7,522,753  8,081,762   15   Local nonoperating grants    0   16   Gifts, including contributions from affiliated organizations  30,411,641  27,127,980   17   Investment income  10,022,697  8,797,915   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  3,891,071  3,278,822   19   Total nonoperating revenues  230,652,326  222,328,596

Institution: University of Arkansas Main Campus (106397)	User ID: P51063971
Part B - Revenues and Other Additions
Fiscal Year 2005      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  1,398,067  1,896,571   21   Capital grants & gifts  21,418,891  18,023,820   22   Additions to permanent endowments    0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  317,971   24   Total other revenues and additions  22,816,958  20,238,362      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  490,824,810  464,724,705      CV = Calculated Value      CAVEATS

Institution: University of Arkansas Main Campus (106397)	User ID: P51063971
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  96,087,697  67,684,961  14,105,964    14,296,772   02   Research  87,513,517  50,736,125  12,558,388    24,219,004   03   Public service  57,677,724  34,878,743  8,838,011    13,960,970   05   Academic support  28,909,057  14,481,378  3,513,125    10,914,554   06   Student services  16,292,007  8,696,766  1,959,400    5,635,841   07   Institutional support  30,252,285  16,548,308  8,210,431    5,493,546   08   Operation & maintenance of plant  29,503,679  10,535,472  2,861,524    16,106,683   09   Depreciation  38,875,804        38,875,804     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  19,357,247     19,357,247   11   Auxiliary enterprises  63,467,384  20,217,532  4,368,965    38,880,887   12   Hospital services          0   13   Independent operations          0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  467,936,401  223,779,285  56,415,808  38,875,804  148,865,504       Prior year amount  441,040,736  213,309,194  46,398,896  33,215,989  148,116,657

Institution: University of Arkansas Main Campus (106397)	User ID: P51063971
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  5,413,097           5,413,097   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,552,953  0  0  0  1,552,953   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  6,966,050  0  0  0  6,966,050      19   Total expenses & deductions  474,902,451  223,779,285  56,415,808  38,875,804  155,831,554       Prior year amount  447,253,852  213,309,194  46,398,896  33,215,989  154,329,773      CV = Calculated Value      CAVEATS

Institution: University of Arkansas Main Campus (106397)	User ID: P51063971
Part D - Summary of Changes In Net Assets
Fiscal Year 2005      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  490,824,810  464,724,705      02   Total expenses & deductions (from C19)  474,902,451  447,253,852      03   Increase in net assets during year (CV) CV=(D01-D02)  15,922,359  17,470,853   04   Net assets beginning of year  499,961,779  1,058,787,573   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0  -576,296,647   06   Net assets end of year (from A18)  515,884,138  499,961,779      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 2005      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)  8,593,447  8,952,886   02   Other federal grants  864,063  937,753   03   Grants by state government  6,683,942  6,413,449   04   Grants by local government    0   05   Institutional grants from restricted resources  9,998,249  11,882,767   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  26,839,491  30,508,342   07   Total gross scholarships and fellowships  52,979,192  58,695,197         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  29,371,777  31,310,683   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  4,250,168  3,988,269   10   Total Discounts & Allowances (CV) CV=(E07-E11)  33,621,945  35,298,952      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  19,357,247  23,396,245      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 2005            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     411,003,798   02   Other assets (CV) CV=(F03-F01)     0   03   Total Assets     411,003,798      04   Total liabilities (CV) CV=(F03-F08)     0         Net Assets         05   Temporarily restricted     10,922,717   06   Permanently restricted     400,081,081   07   Unrestricted (CV) CV=[F08-(F05+F06)]     0   08   Total net assets     411,003,798

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 2005         Report in whole dollars only      Line No.         Current year amount   Statement of Activities      09   Investment return     35,871,468   10   Other revenues, gains, & other support (CV) CV=(F11-F09)     105,700,000   11   Total revenues, gains, & other support     141,571,468      12   Total expenses     9,859,135   12a   Expenses paid to institution (included in F12)     9,859,135   13   Total losses (CV) CV=(F14-F12)     0   14   Total expenses and losses (CV) CV=(F11-F15)     9,859,135      15   Change in net assets     131,712,333      16   Net assets -- beginning of year     279,291,465   17   Adjustments to beginning net assets(CV) CV=[F18-(F15+F16)]     0   18   Net assets -- end of year (from F08)     411,003,798         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 2005            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     21,590,732   02   Other assets (CV) CV=(F03-F01)     4,981,985   03   Total Assets     26,572,717      04   Total liabilities (CV) CV=(F03-F08)     6,757,917         Net Assets         05   Temporarily restricted        06   Permanently restricted     1,360,096   07   Unrestricted (CV) CV=[F08-(F05+F06)]     18,454,704   08   Total net assets     19,814,800

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 2005         Report in whole dollars only      Line No.         Current year amount   Statement of Activities      09   Investment return     357,175   10   Other revenues, gains, & other support (CV)