Finance 2002-03

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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-SOUTHEAST (151379)	User ID: P31513791
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-SOUTHEAST (151379)	User ID: P31513791
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     11,038,383         Noncurrent Assets         02   Capital assets - depreciable (gross)     65,925,620   03   Accumulated depreciation (enter as a positive amount)     25,294,103   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]     3,959,489   05   Total noncurrent assets     44,591,006      06   Total assets (CV) CV=(A01+A05)     55,629,389         Current Liabilities         07   Long-term debt, current portion     1,978,902   08   Other current liabilities (CV) CV=(A09-A07)     4,095,078   09   Total current liabilities     6,073,980         Noncurrent Liabilities         10   Long-term debt     26,904,430   11   Other noncurrent liabilities (CV) CV=(A12-A10)     1,499,938   12   Total noncurrent liabilities     28,404,368      13   Total liabilities (CV) CV=(A09+A12)     34,478,348         Net Assets         14   Invested in capital assets, net of related debt     16,297,333   15   Restricted-expendable        16   Restricted-nonexpendable        17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]     4,853,708   18   Total Net assets (CV) CV=(A06-A13)     21,151,041         CV= Calculated Value            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  314,901  56,667  0  371,568   22   Infrastructure  2,384,274  12,337  56,668  2,339,943   23   Buildings  48,604,685  2,066,179  0  50,670,864   24   Equipment  8,311,793  844,712  864,136  8,292,369   25   Art and library collections  3,723,745  527,130  0  4,250,875   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  23,403,383  2,625,564  734,844  25,294,103         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  14,638,457      Grants and contracts - operating      02   Federal operating grants and contracts  3,084,170   03   State operating grants and contracts  0   04   Local/private operating grants and contracts  178,049   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  3,333,912   06   Sales & services of hospitals, after deducting patient contractual allowances  0   07   Independent operations  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  1,363,190   09   Total operating revenues  22,597,778

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  22,558,567   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  668,546   17   Investment income  249,941   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0   19   Total nonoperating revenues  23,477,054

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0   24   Total other revenues and additions  0      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  46,074,832      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  19,026,645  13,521,264  3,669,264  0  1,836,117   02   Research  132,041  62,079  16,846  0  53,116   03   Public service  344,372  177,272  48,106  0  118,994   05   Academic support  2,676,683  1,205,473  327,129  0  1,144,081   06   Student services  2,964,258  1,483,906  402,687  0  1,077,665   07   Institutional support  6,666,243  3,623,151  983,214  0  2,059,878   08   Operation & maintenance of plant  4,032,995  974,590  264,474  0  2,793,931   09   Depreciation  2,604,866        2,604,866     10   Scholarships and fellowships expenses, excluding discounts & allowances  3,434,760  94,750  25,712  0  3,314,298   11   Auxiliary enterprises  4,802,771  360,317  97,779  0  4,344,675   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  46,685,634  21,502,802  5,835,211  2,604,866  16,742,755

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  1,254,687           1,254,687   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  595,148  0  0  0  595,148   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,849,835  0  0  0  1,849,835      19   Total expenses & deductions  48,535,469  21,502,802  5,835,211  2,604,866  18,592,590      CV = Calculated Value                     CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
Part D - Summary of Changes In Net Assets
Fiscal Year 2002      Line No.   Description   Current year amount   01   Total revenues & other additions (from B25)  46,074,832      02   Total expenses & deductions (from C19)  48,535,469      03   Increase in net assets during year (CV) CV=(D01-D02)  -2,460,637   04   Net assets beginning of year  23,611,678   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0   06   Net assets end of year (from A18)  21,151,041      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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)  2,728,657   02   Other federal grants  327,544   03   Grants by state government  0   04   Grants by local government  0   05   Institutional grants from restricted resources  393,475   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  2,344,512   07   Total gross scholarships and fellowships  5,794,188         Discounts and Allowances      08   Discounts & allowances applied to tuition & fees  1,727,061   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  632,367   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,359,428      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,434,760      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  16,365,518  16,365,518            02   Sales and services      3,966,279  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-SOUTHEAST (151379)	User ID: P31513791
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      360,317  0     02   Employee benefits, total      97,779  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  5,794,188  5,794,188          CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  0   02   Long-term debt issued during fiscal year  0   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-SOUTHEAST (151379)	User ID: P31513791
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  7,870,080      CAVEATS