Finance 2003-04

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

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: (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.)         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 Univeristy         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 2003      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  125,756,624  85,364,935         Noncurrent Assets          02   Capital assets - depreciable (gross)  1,393,411,819  1,436,944,637   03   Accumulated depreciation (enter as a positive amount)  624,457,335  657,942,956   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  437,453,352  404,901,305   05   Total noncurrent assets  1,206,407,836  1,183,902,986      06   Total assets (CV) CV=(A01+A05)  1,332,164,460  1,269,267,921         Current Liabilities          07   Long-term debt, current portion  15,149,189  15,315,395   08   Other current liabilities (CV) CV=(A09-A07)  176,717,699  151,160,305   09   Total current liabilities  191,866,888  166,475,700         Noncurrent Liabilities          10   Long-term debt  170,819,749  174,501,705   11   Other noncurrent liabilities (CV) CV=(A12-A10)  20,382,724  24,304,700   12   Total noncurrent liabilities  191,202,473  198,806,405      13   Total liabilities (CV) CV=(A09+A12)  383,069,361  365,282,105         Net Assets          14   Invested in capital assets, net of related debt  584,216,339  568,021,481   15   Restricted-expendable  72,017,252  169,272,337   16   Restricted-nonexpendable  31,325,043  33,545,186   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  261,536,465  133,146,812   18   Total Net assets (CV) CV=(A06-A13)  949,095,099  903,985,816         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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  28,127,901  1,973,073  500  30,100,474   22   Infrastructure  87,775,884  615,830  540  88,391,174   23   Buildings  912,026,567  31,093,350  24,165  943,095,752   24   Equipment  264,722,638  27,510,077  125,239,943  166,992,772   25   Art and library collections  124,254,152  18,184,084  86  142,438,150   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress  20,037,494  16,548,362  14,192,359  22,393,497   28   Accumulated depreciation  972,805,275  89,882,279  257,810,996  804,876,558         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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  305,055,499  267,892,944      Grants and contracts - operating         02   Federal operating grants and contracts  79,119,778  76,434,969   03   State operating grants and contracts  11,319,904  12,156,782   04   Local/private operating grants and contracts  40,265,239  35,838,447   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  160,825,528  156,686,290   06   Sales & services of hospitals, after deducting patient contractual allowances    0   07   Independent operations    0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  25,869,677  54,819,670   09   Total operating revenues  622,455,625  603,829,102

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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  226,823,548  214,332,300   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  23,363,679  20,100,461   17   Investment income  31,507,120  17,592,404   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  -2,749,840  0   19   Total nonoperating revenues  278,944,507  252,025,165

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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  9,413,500  10,795,541   21   Capital grants & gifts  20,677,921  19,536,543   22   Additions to permanent endowments  1,698,594  479,674   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  31,790,015  30,811,758      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  933,190,147  886,666,025      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
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  273,165,537  183,714,096  56,557,637    32,893,804   02   Research  67,880,426  33,050,015  10,174,673    24,655,738   03   Public service  55,184,765  26,492,253  8,155,821    20,536,691   05   Academic support  49,040,151  26,616,958  8,194,215    14,228,978   06   Student services  32,623,332  18,230,422  5,612,360    8,780,550   07   Institutional support  72,726,243  22,244,100  6,847,998    43,634,145   08   Operation & maintenance of plant  52,100,429  14,305,235  4,403,964    33,391,230   09   Depreciation  56,260,757        56,260,757     10   Scholarships and fellowships expenses, excluding discounts & allowances  42,496,610  3,518,748  1,083,271    37,894,591   11   Auxiliary enterprises  146,306,847  87,745,011  27,012,900    31,548,936   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  847,785,097  415,916,838  128,042,839  56,260,757  247,564,663       Prior year amount  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 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  3,913,370           3,913,370   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  3,913,370  0  0  0  3,913,370      19   Total expenses & deductions  851,698,467  415,916,838  128,042,839  56,260,757  251,478,033       Prior year amount  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 2003      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  933,190,147  886,666,025      02   Total expenses & deductions (from C19)  851,698,467  836,118,811      03   Increase in net assets during year (CV) CV=(D01-D02)  81,491,680  50,547,214   04   Net assets beginning of year  898,685,466  853,438,602   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -31,082,047  0   06   Net assets end of year (from A18)  949,095,099  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 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)  12,430,678  11,146,590   02   Other federal grants  1,013,495  2,403,359   03   Grants by state government    0   04   Grants by local government    0   05   Institutional grants from restricted resources  15,073,134  19,990,636   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  71,102,441  52,617,271   07   Total gross scholarships and fellowships  99,619,748  86,157,856         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  45,464,762  40,583,391   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  11,658,376  26,501,443   10   Total Discounts & Allowances (CV) CV=(E07-E11)  57,123,138  67,084,834      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  42,496,610  19,073,022      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part H - Details of Endowment Assets
Fiscal Year 2003 (Optional for current reporting cycle) Report in whole dollars only   Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts           (2)       01   Value of endowment assets at the beginning of the fiscal year  104,121,191     02   Value of endowment assets at the end of the fiscal year  103,675,583

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2003    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  350,520,261  350,520,261            02   Sales and services      172,483,904       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      87,745,011       02   Employee benefits, total      27,012,900       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  99,619,748  99,619,748          CAVEATS

Institution: INDIANA UNIVERSITY-BLOOMINGTON (151351)	User ID: P31513511
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2003    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  5,967,008   02   Long-term debt issued during fiscal year     03   Long-term debt retired during fiscal year  640,376   04   Long-term debt outstanding at end of fiscal year  5,480,763   05   Short-term debt outstanding at beginning of fiscal year  430,619   06   Short-term debt outstanding at end of fiscal year  276,488      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  6   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  0      CAVEATS  Total cash and security assets in all other funds (line 09) should be -1,186,156. Edits will not allow a negative number.