Finance 2008-09
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
Form Version
Finance - Public Institutions
The survey for GASB has been realigned to improve commonality and comparability of the finance data, however reporting in the new format is OPTIONAL for Fiscal Year 2007-08. Please indicate in which version you will report finance data:
      GASB, using standards of GASB 34 & 35
 Aligned GASB, using standards of GASB 34 & 35 (OPTIONAL in Fiscal Year 2007-08)
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 (unaligned form)
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, 2008.)
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 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
You may use the space below to provide context for the data you've reported above.
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part A - Statement of Net Assets
Fiscal Year 2008
 Report in whole dollars only
 
Line no. Current year amountPrior year amount
 Current Assets  
01Total Current Assets 21,118,868
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 78,511,411
03Accumulated depreciation (enter as a positive amount) 31,170,820
31Capital assets Net of depreciation58,961,413 
04Other noncurrent assets (CV)
CV=[A05-(A02-A03)]		23,663,875 14,553,911
05Total noncurrent assets 61,894,502
 
06Total assets (CV)
CV=(A01+A05)		102,752,190 83,013,370
 
 Current Liabilities  
07Long-term debt, current portion 2,837,085
08Other current liabilities (CV)
CV=(A09-A07)		5,106,009 5,670,422
09Total current liabilities 8,507,507
 
 Noncurrent Liabilities  
10Long-term debt 33,934,281
11Other noncurrent liabilities (CV)
CV=(A12-A10)		2,373,438 2,352,899
12Total noncurrent liabilities 36,287,180
 
13Total liabilities (CV)
CV=(A09+A12)		62,396,870 44,794,687
 
 Net Assets  
14Invested in capital assets, net of related debt 23,851,816
15Restricted-expendable 5,557,665
16Restricted-nonexpendable 0
17Unrestricted (CV)
CV=[A18-(A14+A15+A16)]		7,682,917 8,809,202
18Total Net assets (CV)
CV=(A06-A13)		40,355,320 38,218,683
 
 
CV= Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part A - Plant, Property, and Equipment
Fiscal Year 2008
 Report in whole dollars only
 
Line No.DescriptionBeginning
balance		AdditionsRetirements
(CV)		Ending balance
 Plant, Property, and Equipment    
 
21Land & land improvements0
22Infrastructure0
23Buildings0
24Equipment311,981
25Art and library collections523,476
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress0
28Accumulated depreciation822,626
 
 CV = (Beginning Balance + Additions - Ending Balance)  
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2008
 Report in whole dollars only  
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances20,012,855
 Grants and contracts - operating  
02Federal operating grants and contracts4,237,850
03State operating grants and contracts141,599
04Local/private operating grants and contracts263,831
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		4,025,163
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		1,856,4971,762,533
09Total operating revenues30,443,831
 
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2008
 Report in whole dollars only
 
Line No.Source of fundsCurrent year amountPrior year amount
 Nonoperating Revenues  
10Federal appropriations0
11State appropriations24,313,299
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants0
14State nonoperating grants0
15Local nonoperating grants0
16Gifts, including contributions from affiliated organizations768,219
17Investment income778,731
18Other nonoperating revenues (CV)
CV=[B19-(B10+...+B17)]		12,416,2540
19Total nonoperating revenues25,860,249
 
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part B - Revenues and Other Additions
Fiscal Year 2008
 Report in whole dollars only
 
Line No.Resource of fundsCurrent year amountPrior year amount
 Other Revenues and Additions  
20Capital appropriations0
21Capital grants & gifts255,277
22Additions to permanent endowments0
23Other revenues & additions (CV)
CV=[B24-(B20+...+B22)]		00
24Total other revenues and additions255,277
 
25Total all revenues and other additions (CV)
CV=(B09+B19+B24)		73,882,42756,559,357
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part C - Expenses and Other Deductions
Fiscal Year 2008
 Report in whole dollars only                              
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction2,252,985
02Research1,980
03Public service310,071
05Academic support578,781
06Student services930,277
07Institutional support1,933,407
08Operation & maintenance
of plant		2,531,915
09Depreciation  2,734,3910
10Scholarships and fellowships
expenses, excluding discounts & allowances (do not include work study here)		 2,472,360
11Auxiliary enterprises1,305,897
12Hospital services0
13Independent operations0
14Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]		220,658220,658000
15Total operating expenses12,317,673
 Prior year amount49,625,58825,565,7157,783,0632,559,30313,717,507
 
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part C - Expenses and Other Deductions
Fiscal Year 2008
 Report in whole dollars only                              
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Nonoperating Expenses and Deductions     
16Interest   2,040,954
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		14,715,22900014,715,229
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		16,756,18300016,756,183
 
19Total expenses & deductions29,073,856
 Prior year amount52,637,46325,565,7157,783,0632,559,30316,729,382
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part D - Summary of Changes In Net Assets
Fiscal Year 2008
 
Line No.DescriptionCurrent year amountPrior year amount
01Total revenues & other additions (from B25)73,882,42756,559,357
 
02Total expenses & deductions (from C19)67,487,70452,637,463
 
03Change in net assets during year (CV)
CV=(D01-D02)		6,394,7233,921,894
04Net assets beginning of year34,296,788
05Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]		-4,258,0861
06Net assets end of year (from A18)40,355,32038,218,683
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships
Fiscal Year 2008
 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)3,481,936
02Other federal grants305,630
03Grants by state government0
04Grants by local government0
05Institutional grants from restricted resources340,983
06Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)]		850,821835,715
07Total gross scholarships and fellowships4,964,264
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees2,833,209
09Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08)		00
10Total Discounts & Allowances (CV)
CV=(E07-E11)		3,133,7002,833,209
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		2,472,3602,131,055
 
CV = Calculated Value
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part H - Details of Endowment Assets
Fiscal Year 2008
Report in whole dollars only
Line No.Value of Endowment AssetsMarket ValuePrior Year Amounts
  Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.  
01Value of endowment assets at the beginning of the fiscal year  13,459,342
02Value of endowment assets at the end of the fiscal year  16,311,196
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2008
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 fees24,108,73024,108,730   
02Sales and services2,375,8121,739,0120
03Federal grants/contracts (excludes Pell Grants)5,067,071
 Revenue from the state government:
04State appropriations, current & capital26,290,650
05State grants and contracts205,839
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts0
08Receipts from property and non-property taxes 
09Gifts and private grants, including capital grants 
10Interest earnings 
11Dividend earnings 
12Realized capital gains 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part K - Expenditure Data for Bureau of Census
Part K - Expenditures
Fiscal Year 2008
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 wages27,108,025509,0180
02Employee benefits, total8,571,433144,9380
03Payment to state retirement funds (maybe included in line 02 above)437,879
04Current expenditures other than salaries12,433,375
 Capital outlay: 
05Construction18,707,992
06Equipment purchases403,012
07Land purchases3,839,437
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships5,606,0605,606,060 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2008
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
 
You may use the space below to provide context for the data you've reported above.
 
Institution: Indiana University-Southeast (151379)
User ID: 88G2401

Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2)
Fiscal Year 2008
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
 
You may use the space below to provide context for the data you've reported above.
 
Institution:  Indiana University-Southeast (151379) User ID:  88G2401
Explanation Report
There are no explanations for selected survey and institution