Finance 2009-10
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Finance - Public institutions
Reporting Standard
Please indicate which reporting standards are used to prepare your financial statements:
      GASB (Governmental Accounting Standards Board), using standards of GASB 34 & 35
 FASB (Financial Accounting Standards 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: 88G2401

Finance - Public institutions
Form Version
Finance - Public Institutions
The survey for GASB has been realigned to improve commonality and comparability of the finance data, however reporting in the new format is OPTIONAL for Fiscal Year 2008-09. Please indicate in which version you will report finance data:
      GASB, using standards of GASB 34 & 35
 Aligned GASB, using standards of GASB 34 & 35 (OPTIONAL in Fiscal Year 2008-09)
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: 88G2401

Finance - Public institutions
General Information
Finance - Public Institutions (unaligned form)
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, 2009.)
Beginning: month/year (MMYYYY)Month:Year:
And ending: month/year (MMYYYY)Month:Year:
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.)
    UnqualifiedQualified
(Explain in
box below)		Don't know
(Explain in
box below)               
3. Reporting Model
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. Intercollegiate Athletics
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 box below)               
5. Endowment Assets
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.
    Number of component unit columns on GPFS using FASB standards
 Number of component unit columns on GPFS using GASB standards
You may use the space below to provide context for the data you've reported above.
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part A - Statement of Net Assets
Fiscal Year 2009
 
Line no.DescriptionCurrent year amountPrior year amount
 Current Assets  
01Total current assets 378,983,518
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 1,506,673,211
03Accumulated depreciation 790,794,736
31Capital assets, net of depreciation
CV=(A02-A03)		1,049,068,821 715,878,475
04Other noncurrent assets
CV=[A05-(A02-A03)]		725,032,952 920,186,195
05Total noncurrent assets 1,636,064,670
 
06Total assets
CV=(A01+A05)		2,106,806,875 2,015,048,188
 
 Current Liabilities  
07Long-term debt, current portion 20,457,820
08Other current liabilities
CV=(A09-A07)		291,393,068 307,724,180
09Total current liabilities 328,182,000
 
 Noncurrent Liabilities  
10Long-term debt 258,554,825
11Other noncurrent liabilities
CV=(A12-A10)		118,934,998 83,270,362
12Total noncurrent liabilities 341,825,187
 
13Total liabilities
CV=(A09+A12)		739,505,291 670,007,187
 
 Net Assets  
14Invested in capital assets, net of related debt 714,192,695
15Restricted-expendable 70,367,667
16Restricted-nonexpendable 46,249,370
17Unrestricted
CV=[A18-(A14+A15+A16)]		487,136,448 514,231,269
18Total net assets
CV=(A06-A13)		1,367,301,584 1,345,041,001
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part A - Plant, Property, and Equipment
Fiscal Year 2009
 
Line No.DescriptionBeginning
balance		AdditionsRetirementsEnding balance
 Plant, Property, and Equipment    
 
21Land & land improvements0
22Infrastructure0
23Buildings42,147
24Equipment14,214,022
25Art and library collections8,196,923
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress126,152
Total for Plant, Property and Equipment
CV = (A21+ .. A27)		1,713,600,074189,278,35822,579,2441,880,299,188
28Accumulated depreciation21,303,586
 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances474,420,096
 Grants and contracts - operating  
02Federal operating grants and contracts65,332,250
03State operating grants and contracts7,800,831
04Local government/private operating grants and contracts32,817,213
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		171,672,485
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating
CV=[B09-(B01+ ....+B07)]		52,333,02749,627,276
09Total operating revenues801,670,151
 
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No.Source of fundsCurrent year amountPrior year amount
 Nonoperating Revenues  
10Federal appropriations0
11State appropriations232,357,793
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants14,281,975
14State nonoperating grants0
15Local government nonoperating grants0
16Gifts, including contributions from affiliated organizations39,459,218
17Investment income 25,680,683
18Other nonoperating revenues
CV=[B19-(B10+...+B17)]		32,672,45344,032,321
19Total nonoperating revenues355,811,990
 
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No.Source of fundsCurrent year amountPrior year amount
 Other Revenues and Additions  
20Capital appropriations7,615,850
21Capital grants & gifts1,930,174
22Additions to permanent endowments 245,210
23Other revenues & additions
CV=[B24-(B20+...+B22)]		00
24Total other revenues and additions9,791,234
 
25Total all revenues and other additions
CV=(B09+B19+B24)		1,252,013,5251,167,273,375
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part C - Expenses and Other Deductions
Fiscal Year 2009
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction61,096,558
02Research23,026,226
03Public service28,127,650
05Academic support15,556,915
06Student services8,172,993
07Institutional support6,953,039
08Operation & maintenance
of plant		59,518,199
09Depreciation  62,045,8260
10Scholarships and fellowships
expenses, excluding discounts & allowances		 65,535,633
11Auxiliary enterprises68,455,776
12Hospital services0
13Independent operations0
14Other expenses
& deductions
CV=[C15-(C01+...+C13)]		5,888,4755,325,621562,85400
15Total operating expenses336,442,989
 Prior year amount1,116,359,702551,922,016189,582,58562,090,201312,764,900
 
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part C - Expenses and Other Deductions
Fiscal Year 2009
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Nonoperating Expenses and Deductions     
16Interest   9,241,863
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		00000
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		9,241,8630009,241,863
 
19Total expenses & deductions345,684,852
 Prior year amount1,136,766,197551,922,016189,582,58562,090,201333,171,395
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part D - Summary of Changes In Net Assets
Fiscal Year 2009
 
Line No.DescriptionCurrent year amountPrior year amount
01Total revenues & other additions (from B25)1,252,013,5251,167,273,375
 
02Total expenses & deductions (from C19)1,197,587,7041,136,766,197
 
03Change in net assets during year
CV=(D01-D02)		54,425,82130,507,178
04Net assets beginning of year1,277,499,310
05Adjustments to beginning net assets
CV=[D06-(D03+D04)]		-183,68837,034,513
06Net assets end of year (from A18)1,367,301,5841,345,041,001
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part E - Scholarships and Fellowships
Fiscal Year 2009
   
Line No.SourceCurrent year amountPrior year amount
01Pell grants (federal)12,844,836
02Other federal grants2,673,064
03Grants by state government0
04Grants by local government0
05Institutional grants from restricted resources20,135,475
06Institutional grants from unrestricted resources
CV=[E07-(E01+...+E05)]		132,106,945106,677,651
07Total gross scholarships and fellowships142,331,026
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees70,879,047
09Discounts & allowances applied to sales & services of
auxiliary enterprises
CV= (E10-E08)		15,850,12513,795,558
10Total discounts & allowances
CV=(E07-E11)		98,800,79984,674,605
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		65,535,63357,656,421
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards
Fiscal Year 2009
  
 
Names of entities included:
Primary nature (purpose) of unit(s)
 
 
 
Line No.  Current year amount
Statement of Financial Position
 
01Long-term investments 
02Other assets (CV)
CV=(F03-F01)		 470,754,666
03Total Assets 
 
04Total liabilities (CV)
CV=(F03-F08)		 324,008,489
 
 Net Assets  
05Temporarily restricted 
06Permanently restricted 
07Unrestricted (CV)
CV=[F08-(F05+F06)]		 21,402,737
08Total net assets 
 
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part F - Component Unit That Uses FASB Standards
Part F - GASB Component Unit that uses FASB Standards
Fiscal Year 2009
 
 
 
Line No.  Current year amount
Statement of Activities
 
09Investment return 
10Other revenues, gains, & other support (CV)
CV=(F11-F09)		 139,699,373
11Total revenues, gains, & other support 
 
12Total expenses 
 12aExpenses paid to institution (included in F12) 
13Total losses (CV)
CV=(F14-F12)		 0
14Total expenses and losses (CV)
CV=(F11-F15)		 158,570,517
 
15Change in net assets 
 
16Net assets -- beginning of year 
17Adjustments to beginning net assets(CV)
CV=[F18-(F15+F16)]		 0
18Net assets -- end of year (from F08) 1,318,117,933
 
 
CV = Calculated value  
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part H - Details of Endowment Assets
Fiscal Year 2009
Line No.Value of Endowment AssetsMarket ValuePrior Year Amounts
  Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.  
01Value of endowment assets at the beginning of the fiscal year  810,416,649
02Value of endowment assets at the end of the fiscal year  828,584,958
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part J - Revenue Data for Bureau of Census
Fiscal Year 2009
Source and typeAmount
Total for all funds
and operations
(includes
endowment funds,
but excludes component units)		Education and general/independent operationsAuxiliary enterprises Hospitals Agriculture extension/experiment services
 (1)  (2)(3)(4)(5)
01Tuition and fees614,637,579614,637,579   
02Sales and services207,964,358191,007,3270
03Federal grants/contracts (excludes Pell Grants)105,629,500
 Revenue from the state government:
04State appropriations, current & capital247,381,349
05State grants and contracts9,387,035
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts1,796,936
08Receipts from property and non-property taxes 
09Gifts and private grants, including capital grants 
10Interest earnings 
11Dividend earnings 
12Realized capital gains 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part K - Expenditure Data for Bureau of Census
Fiscal Year 2009
CategoryAmount
Total for all funds and operations (includes endowment funds, but excludes component units)Education and general/
independent operations		Auxiliary enterprisesHospitals Agriculture extension/
experiment services
 (1)(2)(3)(4)(5)
01Salaries and wages590,542,37776,404,162
02Employee benefits, total199,314,64923,227,387
03Payment to state retirement funds (maybe included in line 02 above)9,805,088
04Current expenditures other than salaries317,395,275
 Capital outlay: 
05Construction117,338,131
06Equipment purchases53,734,842
07Land purchases36,853,149
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships164,336,432164,336,432 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part L - Debt and Assets, page 1
Fiscal Year 2009
Debt
CategoryAmount
01Long-term debt outstanding at beginning of fiscal year
02Long-term debt issued during fiscal year
03Long-term debt retired during fiscal year
04Long-term debt outstanding at end of fiscal year
05Short-term debt outstanding at beginning of fiscal year
06Short-term debt outstanding at end of fiscal year
 
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Institution: Indiana University-Bloomington (151351)
User ID: 88G2401

Part L - Debt and Assets, page 2
Fiscal Year 2009
Assets
CategoryAmount
07Total cash and security assets held at end of fiscal year in sinking or debt service funds
08Total cash and security assets held at end of fiscal year in bond funds
09Total cash and security assets held at end of fiscal year in all other funds
 
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Institution:  Indiana University-Bloomington (151351) User ID:  88G2401
Explanation Report
Number Source Location Description Severity Accepted
Global Edits
1 Perform Edits This number should be greater than zero. Please explain. Explanation Yes
Reason: Line 17 is listed as negative due to unrealized investment losses during the fiscal year.
Screen: Part 3
2 Row 33
Column 3 		Screen Entry This number should be greater than zero. Please explain. Explanation Yes
Reason: Line 22 - there were no contributions that resulted in additions to permanent endowments.
Screen: Form 1 Part 2
3 Row 28
Column 4 		Screen Entry This number should be greater than zero. Please explain. Explanation Yes
Reason: Line 11 is listed as a negative due to unrealizes investment losses during the fiscal year.