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Finance 2006-07

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

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
		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-South Bend (151342)

User ID: 88G2401

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, 2006.)
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.)
	Unqualified	Qualified	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. 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 caveats box below)

5. 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

Caveats:

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part A - Statement of Net Assets

Fiscal Year 2006
	Report in whole dollars only

Line no.		Current year amount	Prior year amount
	Current Assets
01	Total Current Assets		19,237,812

	Noncurrent Assets
02	Capital assets - depreciable (gross)		110,341,917
03	Accumulated depreciation (enter as a positive amount)		35,689,175
04	Other noncurrent assets (CV) CV=[A05-(A02-A03)]	3,300,086	3,861,797
05	Total noncurrent assets		78,514,539

06	Total assets (CV) CV=(A01+A05)	97,029,242	97,752,351

	Current Liabilities
07	Long-term debt, current portion		2,707,718
08	Other current liabilities (CV) CV=(A09-A07)	4,895,556	5,490,710
09	Total current liabilities		8,198,428

	Noncurrent Liabilities
10	Long-term debt		31,817,022
11	Other noncurrent liabilities (CV) CV=(A12-A10)	1,463,657	1,504,634
12	Total noncurrent liabilities		33,321,656

13	Total liabilities (CV) CV=(A09+A12)	38,216,443	41,520,084

	Net Assets
14	Invested in capital assets, net of related debt		40,351,290
15	Restricted-expendable		2,988,953
16	Restricted-nonexpendable		10,085
17	Unrestricted (CV) CV=[A18-(A14+A15+A16)]	11,869,535	12,881,939
18	Total Net assets (CV) CV=(A06-A13)	58,812,799	56,232,267


CV= Calculated Value


CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part A - Plant, Property, and Equipment

Fiscal Year 2006
	Report in whole dollars only

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

21	Land & land improvements			0
22	Infrastructure			0
23	Buildings			1
24	Equipment			233,447
25	Art and library collections			451,022
26	Property obtained under capital leases (if not included in equipment)			0
27	Construction in progress			14,287,799
28	Accumulated depreciation			681,926

	CV = (Beginning Balance + Additions - Ending Balance)


CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part B - Revenues and Other Additions

Fiscal Year 2006
	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		26,502,549
	Grants and contracts - operating
02	Federal operating grants and contracts		5,577,256
03	State operating grants and contracts		207,683
04	Local/private operating grants and contracts		172,623
05	Sales & services of auxiliary enterprises, after deducting discounts & allowances		6,110,388
06	Sales & services of hospitals, after deducting patient contractual allowances		0
07	Independent operations		0
08	Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]	1,249,309	6,056,754
09	Total operating revenues		44,627,253

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part B - Revenues and Other Additions

Fiscal Year 2006
	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		28,261,838
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		492,868
17	Investment income		268,681
18	Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]	0	0
19	Total nonoperating revenues		29,023,387

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part B - Revenues and Other Additions

Fiscal Year 2006
	Report in whole dollars only

Line No.	Resource of funds	Current year amount	Prior year amount
	Other Revenues and Additions
20	Capital appropriations		0
21	Capital grants & gifts		7,120
22	Additions to permanent endowments		25
23	Other revenues & additions (CV) CV=[B24-(B20+...+B22)]	0	0
24	Total other revenues and additions		7,145

25	Total all revenues and other additions (CV) CV=(B09+B19+B24)	69,673,787	73,657,785

CV = Calculated Value


CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part C - Expenses and Other Deductions

Fiscal Year 2006
	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					1,835,964
02	Research					216,527
03	Public service					118,697
05	Academic support					849,144
06	Student services					736,832
07	Institutional support					1,601,730
08	Operation & maintenance of plant					3,184,110
09	Depreciation				3,083,763
10	Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)					6,175,246
11	Auxiliary enterprises					3,524,554
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					18,242,804
	Prior year amount	59,994,079	29,284,739	9,346,522	2,844,415	18,518,403

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part C - Expenses and Other Deductions

Fiscal Year 2006
	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					2,410,640
17	Other nonoperating expenses & deductions (CV) CV=(C18-C16)	3,749,373	0	0	0	3,749,373
18	Total nonoperating expenses & deductions (CV) CV=(C19-C15)	6,160,013	0	0	0	6,160,013

19	Total expenses & deductions					24,402,817
	Prior year amount	65,270,013	29,284,739	9,346,522	2,844,415	23,794,337

CV = Calculated Value

CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part D - Summary of Changes In Net Assets

Fiscal Year 2006

Line No.	Description	Current year amount	Prior year amount
01	Total revenues & other additions (from B25)	69,673,787	73,657,785

02	Total expenses & deductions (from C19)	67,093,256	65,270,013

03	Increase in net assets during year (CV) CV=(D01-D02)	2,580,531	8,387,772
04	Net assets beginning of year		47,844,495
05	Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]	1	0
06	Net assets end of year (from A18)	58,812,799	56,232,267

CV = Calculated Value


CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part E - Scholarships and Fellowships

Part E - Scholarships and Fellowships Fiscal Year 2006
	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)		4,966,061
02	Other federal grants		246,664
03	Grants by state government		3,072,167
04	Grants by local government		0
05	Institutional grants from restricted resources		1,085,746
06	Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]	1,040,338	120,638
07	Total gross scholarships and fellowships		9,491,276

	Discounts and Allowances
08	Discounts & allowances applied to tuition & fees		3,109,356
09	Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)	423,748	407,288
10	Total Discounts & Allowances (CV) CV=(E07-E11)	3,650,440	3,516,644

11	Net scholarships and fellowships expenses after deducting discount & allowances (from C10)	6,175,246	5,974,632

CV = Calculated Value


CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part H - Details of Endowment Assets

Fiscal Year 2006 Report in whole dollars only
Line No.	Value of Endowment Assets	Market Value	Prior Year Amounts

01	Value of endowment assets at the beginning of the fiscal year		360,178
02	Value of endowment assets at the end of the fiscal year		372,867

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part J - Revenue Data for Bureau of Census

Part J - Revenues (Census Bureau) Fiscal Year 2006
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	30,759,363	30,759,363
02	Sales and services			6,731,814
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-South Bend (151342)

User ID: 88G2401

Part K - Expenditure Data for Bureau of Census

Part K - Expenditures Fiscal Year 2006
Category		Amount
Category		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			1,283,231
02	Employee benefits, total			306,029
03	Payment to state retirement funds (maybe included in line 02 above)
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	9,825,686	9,825,686

CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part L - Debt and Assets, page 1

Part L - Debt and Assets Fiscal Year 2006
Debt
Category		Amount
01	Long-term debt outstanding at beginning of fiscal year
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
05	Short-term debt outstanding at beginning of fiscal year
06	Short-term debt outstanding at end of fiscal year


CAVEATS

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Part L - Debt and Assets, page 2

Part L - Debt and Assets (page 2) Fiscal Year 2006
Assets
Category		Amount
07	Total cash and security assets held at end of fiscal year in sinking or debt service funds
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

Institution: Indiana University-South Bend (151342)

User ID: 88G2401

Explanation Report

There are no explanations for selected survey and institution