Finance 2006-07
Institution: Indiana University-Southeast (151379) 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-Southeast (151379) 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.)
    UnqualifiedQualifiedDon'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-Southeast (151379) User ID: 88G2401
Part A - Statement of Net Assets
Fiscal Year 2006
 Report in whole dollars only
 
Line no. Current year amountPrior year amount
 Current Assets  
01Total Current Assets22,355,797
 
 Noncurrent Assets  
02Capital assets - depreciable (gross)76,819,954
03Accumulated depreciation (enter as a positive amount)27,305,034
04Other noncurrent assets (CV)
CV=[A05-(A02-A03)]		3,720,4474,206,719
05Total noncurrent assets53,721,639
 
06Total assets (CV)
CV=(A01+A05)		78,543,17676,077,436
 
 Current Liabilities  
07Long-term debt, current portion1,488,146
08Other current liabilities (CV)
CV=(A09-A07)		4,055,3704,126,621
09Total current liabilities5,614,767
 
 Noncurrent Liabilities  
10Long-term debt38,445,547
11Other noncurrent liabilities (CV)
CV=(A12-A10)		1,703,5731,712,234
12Total noncurrent liabilities40,157,781
 
13Total liabilities (CV)
CV=(A09+A12)		44,246,38545,772,548
 
 Net Assets  
14Invested in capital assets, net of related debt16,854,321
15Restricted-expendable3,915,884
16Restricted-nonexpendable0
17Unrestricted (CV)
CV=[A18-(A14+A15+A16)]		10,567,3709,534,683
18Total Net assets (CV)
CV=(A06-A13)		34,296,79130,304,888
 
 
CV= Calculated Value
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part A - Plant, Property, and Equipment
Fiscal Year 2006
 Report in whole dollars only    
 
Line No.DescriptionBeginning
balance		AdditionsRetirements
(CV)		Ending balance
 Plant,Property, and Equipment    
 
21Land & land improvements0
22Infrastructure0
23Buildings0
24Equipment229,196
25Art and library collections466,079
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress0
28Accumulated depreciation602,471
 
 CV = (Beginning Balance + Additions - Ending Balance)  
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part B - Revenues and Other Additions
Fiscal Year 2006
 Report in whole dollars only  
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances20,276,403
 Grants and contracts - operating  
02Federal operating grants and contracts3,987,372
03State operating grants and contracts714,367
04Local/private operating grants and contracts316,757
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		3,788,908
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		1,805,3991,871,719
09Total operating revenues30,955,526
 
 
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part B - Revenues and Other Additions
Fiscal Year 2006
 Report in whole dollars only   
 
Line No.Source of fundsCurrent year amountPrior year amount
 Nonoperating Revenues  
10Federal appropriations0
11State appropriations23,947,179
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants0
14State nonoperating grants0
15Local nonoperating grants0
16Gifts, including contributions from affiliated organizations664,703
17Investment income316,166
18Other nonoperating revenues (CV)
CV=[B19-(B10+...+B17)]		00
19Total nonoperating revenues24,928,048
 
 
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part B - Revenues and Other Additions
Fiscal Year 2006
 Report in whole dollars only  
 
Line No.Resource of fundsCurrent year amountPrior year amount
 Other Revenues and Additions  
20Capital appropriations0
21Capital grants & gifts114,128
22Additions to permanent endowments300,000
23Other revenues & additions (CV)
CV=[B24-(B20+...+B22)]		00
24Total other revenues and additions414,128
 
25Total all revenues and other additions (CV)
CV=(B09+B19+B24)		56,414,30256,297,702
 
CV = Calculated Value
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part C - Expenses and Other Deductions
Fiscal Year 2006
 Report in whole
dollars only                              		     
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction1,402,575
02Research114,202
03Public service332,498
05Academic support548,807
06Student services879,500
07Institutional support3,768,079
08Operation & maintenance
of plant		15,956
09Depreciation  2,541,584
10Scholarships and fellowships
expenses, excluding discounts & allowances (do not include work study here)		 4,893,042
11Auxiliary enterprises2,752,728
12Hospital services0
13Independent operations0
14Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]		00000
15Total operating expenses14,707,387
 Prior year amount48,524,40723,797,4077,306,8692,545,59114,874,540
 
 
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part C - Expenses and Other Deductions
Fiscal Year 2006
 Report in whole dollars only                                   
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Nonoperating Expenses and
Deductions		     
16Interest   1,228,609
17Other nonoperating
expenses & deductions (CV)
CV=(C18-C16)		2,129,4070002,129,407
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		3,358,0160003,358,016
 
19Total expenses & deductions18,065,403
 Prior year amount52,648,55523,797,4077,306,8692,545,59118,998,688
 
CV = Calculated Value
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part D - Summary of Changes In Net Assets
Fiscal Year 2006
 
Line No.DescriptionCurrent year amountPrior year amount
01Total revenues & other additions (from B25)56,414,30256,297,702
 
02Total expenses & deductions (from C19)52,422,40252,648,555
 
03Increase in net assets during year (CV)
CV=(D01-D02)		3,991,9003,649,147
04Net assets beginning of year26,655,742
05Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]		3-1
06Net assets end of year (from A18)34,296,79130,304,888
 
CV = Calculated Value
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships
Fiscal Year 2006
 Report in whole dollars only  
 
Line No.SourceCurrent year amountPrior year amount
 Institutional Expenses and Discounts & Allowances  
 Gross Scholarships and Fellowships (no loans included)  
01Pell grants (federal)3,624,470
02Other federal grants178,820
03Grants by state government2,297,807
04Grants by local government0
05Institutional grants from restricted resources1,126,886
06Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)]		1,012,742139,279
07Total gross scholarships and fellowships7,367,262
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees2,378,886
09Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08)		319,507311,606
10Total Discounts & Allowances (CV)
CV=(E07-E11)		2,752,4392,690,492
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		4,893,0424,676,770
 
CV = Calculated Value
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part H - Details of Endowment Assets
Fiscal Year 2006
Report in whole dollars only
Line No.Value of Endowment AssetsMarket ValuePrior Year Amounts
   
01Value of endowment assets at the beginning of the fiscal year767,169
02Value of endowment assets at the end of the fiscal year1,113,460
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2006
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 fees23,192,62123,192,621   
02Sales and services4,080,059
03Federal grants/contracts (excludes Pell Grants)
 Revenue from the state government:
04State appropriations, current & capital
05State grants and contracts
 Revenue from local governments:
06Local appropriation, current & capital
07Local government grants/contracts
08Receipts from property and non-property taxes 
09Gifts and private grants, including capital grants 
10Interest earnings 
11Dividend earnings 
12Realized capital gains 
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures
Fiscal Year 2006
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 wages518,712
02Employee benefits, total123,204
03Payment to state retirement funds (maybe included in line 02 above)
04Current expenditures other than salaries
 Capital outlay: 
05Construction
06Equipment purchases
07Land purchases
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships7,645,4817,645,481 
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2006
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
 
CAVEATS
 
Institution: Indiana University-Southeast (151379) User ID: 88G2401
Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2)
Fiscal Year 2006
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
 
CAVEATS
 
Institution:  Indiana University-Southeast (151379) User ID:  88G2401
Explanation Report
There are no explanations for selected survey and institution