Finance 2002-03

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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.

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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:  2001   And ending: month/year (MMYYYY)   Month:  6   Year:  2002   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, 2003. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.)         0   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:  Indiana University         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part A - Statement of Net Assets
Fiscal Year 2002      Report in whole dollars only            Line no.            Current year amount      Current Assets         01   Total Current Assets     85,364,935         Noncurrent Assets         02   Capital assets - depreciable (gross)     1,436,944,637   03   Accumulated depreciation (enter as a positive amount)     657,942,956   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]     404,901,305   05   Total noncurrent assets     1,183,902,986      06   Total assets (CV) CV=(A01+A05)     1,269,267,921         Current Liabilities         07   Long-term debt, current portion     15,315,395   08   Other current liabilities (CV) CV=(A09-A07)     151,160,305   09   Total current liabilities     166,475,700         Noncurrent Liabilities         10   Long-term debt     174,501,705   11   Other noncurrent liabilities (CV) CV=(A12-A10)     24,304,700   12   Total noncurrent liabilities     198,806,405      13   Total liabilities (CV) CV=(A09+A12)     365,282,105         Net Assets         14   Invested in capital assets, net of related debt     568,021,481   15   Restricted-expendable     169,272,337   16   Restricted-nonexpendable     33,545,186   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]     133,146,812   18   Total Net assets (CV) CV=(A06-A13)     903,985,816         CV= Calculated Value            CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part A - Plant, Property, and Equipment
Fiscal Year 2002      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  24,447,442  3,680,459  0  28,127,901   22   Infrastructure  82,574,337  6,636,421  1,434,874  87,775,884   23   Buildings  858,387,005  53,090,316  1,795,892  909,681,429   24   Equipment  251,037,689  34,946,553  21,261,604  264,722,638   25   Art and library collections  112,550,077  11,704,075  0  124,254,152   26   Property obtained under capital leases (if not included in equipment)  1,426,533  918,606  0  2,345,139   27   Construction in progress  0  20,037,494  0  20,037,494   28   Accumulated depreciation  611,947,292  60,732,759  14,737,095  657,942,956         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only         Line No.   Source of Funds   Current year amount      Operating Revenues      01   Tuition & fees, after deducting discounts & allowances  267,892,944      Grants and contracts - operating      02   Federal operating grants and contracts  76,434,969   03   State operating grants and contracts  12,156,782   04   Local/private operating grants and contracts  35,838,447   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  156,686,290   06   Sales & services of hospitals, after deducting patient contractual allowances     07   Independent operations     08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  54,819,670   09   Total operating revenues  603,829,102

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only          Line No.   Source of funds   Current year amount      Nonoperating Revenues      10   Federal appropriations     11   State appropriations  214,332,300   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  20,100,461   17   Investment income  17,592,404   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0   19   Total nonoperating revenues  252,025,165

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only         Line No.   Resource of funds   Current year amount      Other Revenues and Additions       20   Capital appropriations  10,795,541   21   Capital grants & gifts  19,536,543   22   Additions to permanent endowments  479,674   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0   24   Total other revenues and additions  30,811,758      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  886,666,025      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part C - Expenses and Other Deductions
Fiscal Year 2002      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  241,727,952  163,034,130  66,478,609  0  12,215,213   02   Research  52,334,018  31,073,866  12,670,644  0  8,589,508   03   Public service  45,667,064  21,435,564  8,740,541  0  15,490,959   05   Academic support  49,486,965  30,503,145  12,437,927  0  6,545,893   06   Student services  24,972,870  15,662,803  6,386,646  0  2,923,421   07   Institutional support  119,829,703  49,412,181  20,148,254  0  50,269,268   08   Operation & maintenance of plant  35,183,930  12,652,267  5,159,074  0  17,372,589   09   Depreciation  59,936,493        59,936,493     10   Scholarships and fellowships expenses, excluding discounts & allowances  19,073,022  3,161,186  1,289,002  0  14,622,834   11   Auxiliary enterprises  168,567,397  95,447,092  38,919,396  0  34,200,909   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  816,779,414  422,382,234  172,230,093  59,936,493  162,230,594

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part C - Expenses and Other Deductions
Fiscal Year 2002      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  8,508,396           8,508,396   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  10,831,001  0  0  0  10,831,001   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  19,339,397  0  0  0  19,339,397      19   Total expenses & deductions  836,118,811  422,382,234  172,230,093  59,936,493  181,569,991      CV = Calculated Value                     CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part D - Summary of Changes In Net Assets
Fiscal Year 2002      Line No.   Description   Current year amount   01   Total revenues & other additions (from B25)  886,666,025      02   Total expenses & deductions (from C19)  836,118,811      03   Increase in net assets during year (CV) CV=(D01-D02)  50,547,214   04   Net assets beginning of year  853,438,602   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0   06   Net assets end of year (from A18)  903,985,816      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2002      Report in whole dollars only         Line No.   Source   Current year amount      Institutional Expenses and Discounts & Allowances         Gross Scholarships and Fellowships (no loans included)      01   Pell grants (federal)  11,146,590   02   Other federal grants  2,403,359   03   Grants by state government  0   04   Grants by local government  0   05   Institutional grants from restricted resources  19,990,636   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  52,617,271   07   Total gross scholarships and fellowships  86,157,856         Discounts and Allowances      08   Discounts & allowances applied to tuition & fees  40,583,391   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  26,501,443   10   Total Discounts & Allowances (CV) CV=(E07-E11)  67,084,834      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  19,073,022      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)   Source and type   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)   (4)   (5)   01   Tuition and fees  308,476,335  308,476,335            02   Sales and services      183,187,733       03   Federal grants/contracts (excludes Pell Grants)                Revenue from the state government:   04   State appropriations, current & capital             05   State grants and contracts                Revenue from local governments:   06   Local appropriation, current & capital             07   Local government grants/contracts             08   Receipts from property and non-property taxes         09   Gifts and private grants, including capital grants         10   Interest earnings         11   Dividend earnings         12   Realized capital gains            CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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)   (4)   (5)   01   Salaries and wages      95,447,092  0     02   Employee benefits, total      38,919,396  0     03   Payment to state retirement funds             04   Current expenditures other than salaries                Capital outlay:      05   Construction             06   Equipment purchases             07   Land purchases             08   Interest on debt outstanding, all funds & activities         09   Scholarships/fellowships  86,157,856  86,157,856          CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part L - Debt and Assets, page 1
Part L - Debt and Assets   Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  6,397,627   02   Long-term debt issued during fiscal year     03   Long-term debt retired during fiscal year     04   Long-term debt outstanding at end of fiscal year  5,967,008   05   Short-term debt outstanding at beginning of fiscal year  409,663   06   Short-term debt outstanding at end of fiscal year  430,619      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part L - Debt and Assets, page 2
Part L - Debt and Assets   Assets   Category   Amount   07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  1,850,138   08   Total cash and security assets held at end of fiscal year in bond funds     09   Total cash and security assets held at end of fiscal year in all other funds        CAVEATS  Total Cash and security assets held at end of fiscal year in all other funds for Bloomington Campus equals (31,451,046). Survey input will not allow a negative number.