Finance 2002-03

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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-EAST (151388)	User ID: P31513881
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-EAST (151388)	User ID: P31513881
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     2,414,354         Noncurrent Assets         02   Capital assets - depreciable (gross)     38,363,543   03   Accumulated depreciation (enter as a positive amount)     10,793,210   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]     1,266,800   05   Total noncurrent assets     28,837,133      06   Total assets (CV) CV=(A01+A05)     31,251,487         Current Liabilities         07   Long-term debt, current portion     1,392,308   08   Other current liabilities (CV) CV=(A09-A07)     1,876,393   09   Total current liabilities     3,268,701         Noncurrent Liabilities         10   Long-term debt     20,504,638   11   Other noncurrent liabilities (CV) CV=(A12-A10)     277,920   12   Total noncurrent liabilities     20,782,558      13   Total liabilities (CV) CV=(A09+A12)     24,051,259         Net Assets         14   Invested in capital assets, net of related debt     5,452,468   15   Restricted-expendable     1,073,962   16   Restricted-nonexpendable     0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]     673,798   18   Total Net assets (CV) CV=(A06-A13)     7,200,228         CV= Calculated Value            CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  483,584  704,708  0  1,188,292   22   Infrastructure  1,663,225  0  704,707  958,518   23   Buildings  31,607,198  52,264  891  31,658,571   24   Equipment  3,240,350  155,618  65,976  3,329,992   25   Art and library collections  1,030,740  197,431  0  1,228,171   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  0  0  0  0   28   Accumulated depreciation  9,683,550  1,206,050  96,390  10,793,210         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  4,760,886      Grants and contracts - operating      02   Federal operating grants and contracts  2,575,175   03   State operating grants and contracts  3,562,889   04   Local/private operating grants and contracts  76,831   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  1,789,286   06   Sales & services of hospitals, after deducting patient contractual allowances  0   07   Independent operations  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  1,415,677   09   Total operating revenues  14,180,744

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  0   11   State appropriations  8,634,083   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  298,291   17   Investment income  124,260   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0   19   Total nonoperating revenues  9,056,634

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  0   21   Capital grants & gifts  0   22   Additions to permanent endowments  150,021   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0   24   Total other revenues and additions  150,021      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  23,387,399      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  5,919,545  4,534,931  1,211,220  0  173,394   02   Research  7,103  5,096  1,361  0  646   03   Public service  3,242,467  1,684,233  449,836  0  1,108,398   05   Academic support  826,078  567,318  151,523  0  107,237   06   Student services  1,316,110  1,163,985  31,885  0  120,240   07   Institutional support  1,897,409  1,320,849  352,781  0  223,779   08   Operation & maintenance of plant  1,030,379  462,231  123,456  0  444,692   09   Depreciation  1,133,745        1,133,745     10   Scholarships and fellowships expenses, excluding discounts & allowances  672,823  90,802  24,252  0  557,769   11   Auxiliary enterprises  809,444  150,084  40,085  0  619,275   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)]  279,003  0  279,002  0  1   15   Total operating expenses  17,134,106  9,979,529  2,665,401  1,133,745  3,355,431

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  1,087,271           1,087,271   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  231,784  0  0  0  231,784   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,319,055  0  0  0  1,319,055      19   Total expenses & deductions  18,453,161  9,979,529  2,665,401  1,133,745  4,674,486      CV = Calculated Value                     CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
Part D - Summary of Changes In Net Assets
Fiscal Year 2002      Line No.   Description   Current year amount   01   Total revenues & other additions (from B25)  23,387,399      02   Total expenses & deductions (from C19)  18,453,161      03   Increase in net assets during year (CV) CV=(D01-D02)  4,934,238   04   Net assets beginning of year  2,265,990   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0   06   Net assets end of year (from A18)  7,200,228      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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)  2,275,502   02   Other federal grants  125,297   03   Grants by state government     04   Grants by local government     05   Institutional grants from restricted resources  87,062   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  127,348   07   Total gross scholarships and fellowships  2,615,209         Discounts and Allowances      08   Discounts & allowances applied to tuition & fees  1,190,406   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  751,980   10   Total Discounts & Allowances (CV) CV=(E07-E11)  1,942,386      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  672,823      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  5,951,292  5,951,292            02   Sales and services      2,541,266  0     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-EAST (151388)	User ID: P31513881
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      150,084  0     02   Employee benefits, total      40,085  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  2,615,209  2,615,209          CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  2,275,502   02   Long-term debt issued during fiscal year  125,297   03   Long-term debt retired during fiscal year  0   04   Long-term debt outstanding at end of fiscal year  0   05   Short-term debt outstanding at beginning of fiscal year  0   06   Short-term debt outstanding at end of fiscal year  0      CAVEATS

Institution: INDIANA UNIVERSITY-EAST (151388)	User ID: P31513881
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  0   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  1,009,181      CAVEATS