Finance 2003-04

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

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: (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 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 2003      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  35,840,208  11,038,383         Noncurrent Assets          02   Capital assets - depreciable (gross)  61,861,413  65,925,620   03   Accumulated depreciation (enter as a positive amount)  23,486,730  25,294,103   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  2,859,270  3,959,489   05   Total noncurrent assets  41,233,953  44,591,006      06   Total assets (CV) CV=(A01+A05)  77,074,161  55,629,389         Current Liabilities          07   Long-term debt, current portion  1,866,171  1,978,902   08   Other current liabilities (CV) CV=(A09-A07)  6,092,671  4,095,078   09   Total current liabilities  7,958,842  6,073,980         Noncurrent Liabilities          10   Long-term debt  42,163,738  26,904,430   11   Other noncurrent liabilities (CV) CV=(A12-A10)  1,702,732  1,499,938   12   Total noncurrent liabilities  43,866,470  28,404,368      13   Total liabilities (CV) CV=(A09+A12)  51,825,312  34,478,348         Net Assets          14   Invested in capital assets, net of related debt  14,071,724  16,297,333   15   Restricted-expendable  4,678,164  0   16   Restricted-nonexpendable    0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  6,498,961  4,853,708   18   Total Net assets (CV) CV=(A06-A13)  25,248,849  21,151,041         CV= Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  371,568    0  371,568   22   Infrastructure  2,339,943    0  2,339,943   23   Buildings  50,670,864  486,910  0  51,157,774   24   Equipment  8,292,369  298,831  5,353,844  3,237,356   25   Art and library collections  4,250,875  503,898  0  4,754,773   26   Property obtained under capital leases (if not included in equipment)  0    0     27   Construction in progress  0    0     28   Accumulated depreciation  25,294,103  2,040,966  3,848,339  23,486,730         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  16,687,790  14,638,457      Grants and contracts - operating         02   Federal operating grants and contracts  3,474,067  3,084,170   03   State operating grants and contracts  264,866  0   04   Local/private operating grants and contracts  312,881  178,049   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  3,312,524  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)]  2,955,768  1,363,190   09   Total operating revenues  27,007,896  22,597,778

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  22,231,669  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  692,220  668,546   17   Investment income  229,283  249,941   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  1,429,315  0   19   Total nonoperating revenues  24,582,487  23,477,054

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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    0   21   Capital grants & gifts  19,451  0   22   Additions to permanent endowments    0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  19,451  0      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  51,609,834  46,074,832      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  20,619,624  13,867,473  4,269,196    2,482,955   02   Research  441,731  215,073  66,212    160,446   03   Public service  586,822  281,713  86,727    218,382   05   Academic support  2,151,168  1,167,565  359,443    624,160   06   Student services  2,555,657  1,428,141  439,663    687,853   07   Institutional support  7,540,901  2,306,465  710,061    4,524,375   08   Operation & maintenance of plant  2,873,758  789,049  242,914    1,841,795   09   Depreciation  2,166,758        2,166,758     10   Scholarships and fellowships expenses, excluding discounts & allowances  2,531,519  209,611  64,530    2,257,378   11   Auxiliary enterprises  3,400,183  2,039,201  627,782    733,200   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  44,868,121  22,304,291  6,866,528  2,166,758  13,530,544       Prior year amount  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 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  1,665,756           1,665,756   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,665,756  0  0  0  1,665,756      19   Total expenses & deductions  46,533,877  22,304,291  6,866,528  2,166,758  15,196,300       Prior year amount  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 2003      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  51,609,834  46,074,832      02   Total expenses & deductions (from C19)  46,533,877  48,535,469      03   Increase in net assets during year (CV) CV=(D01-D02)  5,075,957  -2,460,637   04   Net assets beginning of year  21,612,632  23,611,678   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -1,439,740  0   06   Net assets end of year (from A18)  25,248,849  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 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)  3,297,816  2,728,657   02   Other federal grants  163,689  327,544   03   Grants by state government    0   04   Grants by local government    0   05   Institutional grants from restricted resources  514,752  393,475   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  511,117  2,344,512   07   Total gross scholarships and fellowships  4,487,374  5,794,188         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  1,955,855  1,727,061   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0  632,367   10   Total Discounts & Allowances (CV) CV=(E07-E11)  1,955,855  2,359,428      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  2,531,519  3,434,760      CV = Calculated Value      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  704,228     02   Value of endowment assets at the end of the fiscal year  678,382

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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  18,643,645  18,643,645            02   Sales and services      3,312,524       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      2,039,201       02   Employee benefits, total      627,782       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  4,487,374  4,487,374          CAVEATS

Institution: INDIANA UNIVERSITY-SOUTHEAST (151379)	User ID: P31513791
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     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-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     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  9,243,393      CAVEATS