UCF IPEDS Finance Survey 2003-2004

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

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. Your response to this question will determine the forms you will receive for reporting finance data.

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

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, 2003.)
Beginning: month/year (MMYYYY)	Month:	7	Year:	2002
And ending: month/year (MMYYYY)	Month:	6	Year:	2003

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, whether that column represents a single component unit or a combination of component units. (These component units include affiliated entities as described in GASB statement 39. The provisions of GASB 39 are not required to be implemented until fiscal years beginning after June 15, 2003, therefore no information is required on this portion of the survey until the institution implements the revised component unit definitions set forth in this new standard. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.)
	1	Number of component unit columns on GPFS using FASB standards
	1	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:
		This Finance Survey form is for a system (or governing board) office

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part A - Statement of Net Assets

Fiscal Year 2003
	Report in whole dollars only

Line No.		Current year amount	Prior year amount
	Current Assets
01	Total Current Assets	192,270,475	186,757,330

	Noncurrent Assets
02	Capital assets - depreciable (gross)	700,271,437	628,179,059
03	Accumulated depreciation (enter as a positive amount)	271,542,065	236,085,995
04	Other noncurrent assets (CV) CV=[A05-(A02-A03)]	96,142,012	64,413,784
05	Total noncurrent assets	524,871,384	456,506,848

06	Total assets (CV) CV=(A01+A05)	717,141,859	643,264,178

	Current Liabilities
07	Long-term debt, current portion	7,213,712	4,692,247
08	Other current liabilities (CV) CV=(A09-A07)	46,210,847	42,040,263
09	Total current liabilities	53,424,559	46,732,510

	Noncurrent Liabilities
10	Long-term debt	145,475,375	150,440,147
11	Other noncurrent liabilities (CV) CV=(A12-A10)	19,193,837	17,934,840
12	Total noncurrent liabilities	164,669,212	168,374,987

13	Total liabilities (CV) CV=(A09+A12)	218,093,771	215,107,497

	Net Assets
14	Invested in capital assets, net of related debt	324,052,831	311,386,633
15	Restricted-expendable	121,243,084	37,941,708
16	Restricted-nonexpendable		38,404,710
17	Unrestricted (CV) CV=[A18-(A14+A15+A16)]	53,752,173	40,423,630
18	Total Net assets (CV) CV=(A06-A13)	499,048,088	428,156,681


CV= Calculated Value

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part A - Plant, Property, and Equipment

Fiscal Year 2003
	Report in whole dollars only

Line No.	Description	Beginning balance	Additions	Retirements (CV)	Ending balance
	Plant,Property, and Equipment

21	Land & land improvements	5,657,578	2,702,018	0	8,359,596
22	Infrastructure	20,916,200	1,635,845	0	22,552,045
23	Buildings	386,796,632	48,210,902	13,107	434,994,427
24	Equipment	144,739,563	27,819,012	13,618,594	158,939,981
25	Art and library collections	204,612	138	0	204,750
26	Property obtained under capital leases (if not included in equipment)	0		0
27	Construction in progress	25,252,770	26,626,889	21,453,044	30,426,615
28	Accumulated depreciation	236,085,995	40,118,243	6,098,869	270,105,369

	CV = (Beginning Balance + Additions - Ending Balance)

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part B - Revenues and Other Additions

Fiscal Year 2003
	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	97,956,157	70,483,884
	Grants and contracts - operating
02	Federal operating grants and contracts	53,160,792	46,646,424
03	State operating grants and contracts	20,414,913	20,331,795
04	Local/private operating grants and contracts	15,457,741	14,412,714
05	Sales & services of auxiliary enterprises, after deducting discounts & allowances	39,805,245	32,286,234
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)]	6,740,517	4,914,490
09	Total operating revenues	233,535,365	189,075,541

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part B - Revenues and Other Additions

Fiscal Year 2003
	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	200,008,956	169,913,681
12	Local appropriations, education district taxes, & similar support		0
	Grants-nonoperating
13	Federal nonoperating grants		0
14	State nonoperating grants		0
15	Local nonoperating grants		0
16	Gifts, including contributions from affiliated organizations		0
17	Investment income	9,824,488	4,915,230
18	Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]	748,141	6,962,294
19	Total nonoperating revenues	210,581,585	181,791,205

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part B - Revenues and Other Additions

Fiscal Year 2003
	Report in whole dollars only

Line No.	Resource of funds	Current year amount	Prior year amount
	Other Revenues and Additions
20	Capital appropriations	52,527,985	36,278,540
21	Capital grants & gifts	6,374,495	13,948,114
22	Additions to permanent endowments		0
23	Other revenues & additions (CV) CV=[B24-(B20+...+B22)]	2,494,121	2,417,353
24	Total other revenues and additions	61,396,601	52,644,007

25	Total all revenues and other additions (CV) CV=(B09+B19+B24)	505,513,551	423,510,753

CV = Calculated Value

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part C - Expenses and Other Deductions

Fiscal Year 2003
	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	141,599,609				141,599,609
02	Research	74,996,722				74,996,722
03	Public service	2,166,945				2,166,945
05	Academic support	33,735,058				33,735,058
06	Student services	21,845,681				21,845,681
07	Institutional support	34,928,477				34,928,477
08	Operation & maintenance of plant	12,905,572				12,905,572
09	Depreciation	40,118,243			40,118,243
10	Scholarships and fellowships expenses, excluding discounts & allowances	13,587,563				13,587,563
11	Auxiliary enterprises					0
12	Hospital services					0
13	Independent operations					0
14	Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]	47,050,675	0	0	0	47,050,675
15	Total operating expenses	422,934,545			40,118,243	382,816,302
	Prior year amount	349,291,736	0	0	39,827,126	309,464,610

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part C - Expenses and Other Deductions

Fiscal Year 2003
	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	8,089,817				8,089,817
17	Other nonoperating expenses & deductions (CV) CV=(C18-C16)	3,597,782	0	0	0	3,597,782
18	Total nonoperating expenses & deductions (CV) CV=(C19-C15)	11,687,599	0	0	0	11,687,599

19	Total expenses & deductions	434,622,144			40,118,243	394,503,901
	Prior year amount	359,140,562	0	0	39,827,126	319,313,436

CV = Calculated Value

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part D - Summary of Changes In Net Assets

Fiscal Year 2003

Line No.	Description	Current year amount	Prior year amount
01	Total revenues & other additions (from B25)	505,513,551	423,510,753

02	Total expenses & deductions (from C19)	434,622,144	359,140,562

03	Increase in net assets during year (CV) CV=(D01-D02)	70,891,407	64,370,191
04	Net assets beginning of year	428,156,681	363,786,490
05	Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]	0	0
06	Net assets end of year (from A18)	499,048,088	428,156,681

CV = Calculated Value

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part E - Scholarships and Fellowships

Part E - Scholarships and Fellowships Fiscal Year 2003
	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)	17,308,303	15,133,175
02	Other federal grants	1,417,337	1,532,433
03	Grants by state government	33,066,828	26,550,963
04	Grants by local government	0	0
05	Institutional grants from restricted resources	2,246,756	4,430,530
06	Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]	13,864,528	8,013,469
07	Total gross scholarships and fellowships	67,903,752	55,660,570

	Discounts and Allowances
08	Discounts & allowances applied to tuition & fees	19,653,975	30,940,926
09	Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)	34,662,214	20,865,667
10	Total Discounts & Allowances (CV) CV=(E07-E11)	54,316,189	51,806,593

11	Net scholarships and fellowships expenses after deducting discount & allowances (from C10)	13,587,563	3,853,977

CV = Calculated Value

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part F - Component Unit That Uses FASB Standards

Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2003
	Based on requirements of GASB 39, which are not effective until fiscal year 2004

Entities included:		Research Foundation of the UCF
Primary nature of unit(s)		Research

	Report in whole dollars only

Line No.		Current year amount
Statement of Financial Position

01	Long-term investments
02	Other assets (CV) CV=(F03-F01)	654,819
03	Total Assets	654,819

04	Total liabilities (CV) CV=(F03-F08)	480,353

	Net Assets
05	Temporarily restricted
06	Permanently restricted
07	Unrestricted (CV) CV=[F08-(F05+F06)]	174,466
08	Total net assets	174,466

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part F - Component Unit That Uses FASB Standards

Part F - GASB Component Unit that uses FASB Standards Fiscal Year 2003

	Report in whole dollars only

Line No.		Current year amount
Statement of Activities

09	Investment return	3,298
10	Other revenues, gains, & other support (CV) CV=(F11-F09)	30,049
11	Total revenues, gains, & other support	33,347

12	Total expenses	4,509
12a	Expenses paid to institution (included in F12)
13	Total losses (CV) CV=(F14-F12)	0
14	Total expenses and losses (CV) CV=(F11-F15)	4,509

15	Change in net assets	28,838

16	Net assets -- beginning of year
17	Adjustments to beginning net assets(CV) CV=[F18-(F15+F16)]	145,628
18	Net assets -- end of year (from F08)	174,466


CV = Calculated value

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part G - Component Unit that Uses GASB Standards

Part G - GASB Component Unit that uses GASB Standards Fiscal Year 2003
	Based on requirements of GASB 39, which are not effective until fiscal year 2004

Entities included:		University of Central Fl Found
Primary nature of unit(s)		Manages Gifts

	Report in whole dollars only

Line No.		Current year amount
Statement of Net Assets

01	Total current assets	17,530,884
02	Total non-current assets (CV) CV=(G03-G01)	106,283,659
03	Total Assets	123,814,543

04	Total current liabilities	34,544,750
05	Total noncurrent liabilities (CV) CV=(G06-G04)	0
06	Total liabilities (CV) CV=(G3-G11)	34,544,750

	Net Assets
07	Invested in capital assets, net of related debt	18,771,446
08	Restricted-expendable	12,662,381
09	Restricted-nonexpendable	50,365,712
10	Unrestricted (CV) CV=[G11-(G07+...+G09)]	7,470,254
11	Total net assets	89,269,793

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part G - Component Unit that Uses GASB Standards

Part G - GASB Component Unit that uses GASB Standards Fiscal Year 2003

	Report in whole dollars only

Line No.		Current year amount
Statement of revenues, expenses, and Changes in Net Assets

12	Total operating revenues	13,604,747
13	Total operating expenses	15,423,030
13a	Expenses paid to institution (included in G13)	5,131,816
14	Net operating revenues (Expenses) (CV) CV=(G12-G13)	-1,818,283

15	Total nonoperating revenues	2,913,682
16	Total nonoperating expenses (CV) CV=[(G14+G15)-G17]	0
17	Net income before other revenues, expenses, gains, or losses	1,095,399

18	Total other additions & deductions (CV) CV=(G19-G17)	3,864,351
19	Change in net assets	4,959,750

20	Net assets -- beginning of year	84,310,043
21	Adjustments to beginning net assets (CV) [G22-(G19+G20)]	0
22	Net assets -- end of year (from G11)	89,269,793


CV = Calculated value

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part J - Revenue Data for Bureau of Census

Part J - Revenues (Census Bureau) Fiscal Year 2003
Source and type		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
		(1)	(2)	(3)	(4)	(5)
01	Tuition and fees	117,610,132	117,610,132
02	Sales and services	74,467,459		74,467,459	0
03	Federal grants/contracts (excludes Pell Grants)	53,160,792	53,160,792
	Revenue from the state government:
04	State appropriations, current & capital	252,536,941	252,536,941
05	State grants and contracts	20,414,913	20,414,913
	Revenue from local governments:
06	Local appropriation, current & capital	0
07	Local government grants/contracts	0
08	Receipts from property and non-property taxes
09	Gifts and private grants, including capital grants	15,457,741
10	Interest earnings	9,824,489
11	Dividend earnings
12	Realized capital gains

Institution: UNIVERSITY OF CENTRAL FLORIDA (132903)

Part K - Expenditure Data for Bureau of Census

Part K - Expenditures
Category	Amount
	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)