Unaudited Supplement to the Annual Financial Report June 30, 2014

This unaudited report is supplemental to the audited consolidated financial statements and accompanying footnotes, which have been separately released as the Annual Financial Report.

UNIVERSITY OF COLORADO STATEMENT OF NET POSITION June 30, 2014 - Consolidated

SNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

ENDOWMENT

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

FY AMT

ASSETS AND DEFERRED OUTFLOWS

                       

ASSETS

                       

CASH AND INVESTMENTS

EQUITY IN POOLED CASH AND INVESTMENTS

123,202,025.62

412,325,798.78

61,642,657.58

305,476.73

835,470,547.84

11,789,036.66

(80.52)

-

-

1,444,735,462.69

 

CASH ON HAND

85,930.22

77,554,251.55

117,996.46

-

77,758,178.23

 

INVESTMENTS AND RESTRICTED POOLED CASH

54,556,409.81

241,043,317.50

10,664,787.50

8,995,667.75

184,566,041.83

349,551,109.29

11,346,229.17

860,723,562.85

CASH AND INVESTMENTS

 

177,844,365.65

730,923,367.83

72,425,441.54

8,995,667.75

184,871,518.56

1,185,021,657.13

23,135,265.83

(80.52)

-

-

2,383,217,203.77

ACCOUNTS AND LOANS RECEIVABLE

ACCOUNTS RECEIVABLE, CURRENT

44,272,421.81

145,421,549.10

122,905,392.89

10,793.97

10,067,678.11

248,341.76

8,378.93

(3,893,544.59)

319,041,011.98

 

ACCOUNTS RECEIVABLE-DPCU, CURRENT

-

-

18,118,097.06

163,460.78

18,281,557.84

 

ACCOUNTS RECEIVABLE, NONCURRENT

617,539.95

187,940.78

805,480.73

 

ALLOWANCES FOR ACCOUNTS RECEIVABLE

(13,248,476.34)

(15,566,552.90)

(79,171.27)

(235.00)

(28,894,435.51)

 

ACCOUNTS RECEIVABLE

31,023,945.47

129,854,996.20

141,561,858.63

187,705.78

10,793.97

10,231,138.89

248,341.76

8,378.93

(3,893,544.59)

309,233,615.04

 

LOANS RECEIVABLE, CURRENT

5,491,351.93

5,491,351.93

 

LOANS RECEIVABLE, NONCURRENT

298,789.78

28,124,039.66

28,422,829.44

 

ALLOWANCES FOR LOANS RECEIVABLE

(3,163,450.07)

(3,163,450.07)

 

LOANS RECEIVABLE

298,789.78

30,451,941.52

30,750,731.30

ACCOUNTS AND LOANS RECEIVABLE

 

31,023,945.47

130,153,785.98

141,561,858.63

30,639,647.30

10,793.97

10,231,138.89

248,341.76

8,378.93

(3,893,544.59)

339,984,346.34

INVENTORIES

INVENTORIES

1,307,539.46

17,889,421.78

-

-

19,196,961.24

OTHER ASSETS

OTHER ASSETS, CURRENT

1,509,491.32

3,554,315.53

350,368.44

32,326.40

(1,381,973.40)

4,064,528.29

 

OTHER ASSETS, NON-CURRENT

10,899,700.03

10,899,700.03

OTHER ASSETS

 

1,509,491.32

14,454,015.56

350,368.44

32,326.40

(1,381,973.40)

14,964,228.32

CAPITAL ASSETS

LAND

1,955,470.45

56,609,770.26

58,565,240.71

 

CONSTRUCTION IN PROGRESS

(0.04)

266,228,413.89

266,228,413.85

 

COLLECTIONS

16,418,677.00

16,418,677.00

 

NON-DEPRECIABLE CAPITAL ASSETS

1,955,470.45

(0.04)

339,256,861.15

341,212,331.56

 

BUILDINGS

3,306,036,916.71

3,306,036,916.71

 

IMPROVEMENTS OTHER THAN BUILDINGS

190,696,017.32

190,696,017.32

 

EQUIPMENT

466,677,657.53

466,677,657.53

 

SOFTWARE

80,838,013.60

80,838,013.60

 

OTHER INTANGIBLES

1,909,636.00

1,909,636.00

 

LIBRARY AND OTHER COLLECTIONS

345,374,796.86

345,374,796.86

 

LESS ACCUMULATED DEPRECIATION AND AMORTIZATION

(1,847,829,200.96)

(1,847,829,200.96)

 

DEPRECIABLE CAPITAL ASSETS

2,543,703,837.05

2,543,703,837.05

CAPITAL ASSETS

 

1,955,470.45

(0.04)

2,882,960,698.20

2,884,916,168.61

INTERFUND RECEIVABLES

INTERFUND RECEIVABLES, NET OF INTERFUND PAYABLES

(3,767,302.79)

8,954,454.15

30,880.00

(2,553,959.66)

(2,664,071.70)

-

ASSETS

 

207,918,039.11

902,375,045.30

214,368,548.61

39,635,315.05

186,837,782.98

1,192,731,162.72

20,719,535.89

2,882,960,617.68

(1,373,594.47)

(3,893,544.59)

5,642,278,908.28

DEFERRED OUTFLOWS

                       

DEFERRED OUTFLOWS

LOSS ON BOND REFUNDINGS

34,881,841.45

34,881,841.45

DEFERRED OUTFLOWS

 

34,881,841.45

34,881,841.45

ASSETS AND DEFERRED OUTFLOWS

 

207,918,039.11

902,375,045.30

214,368,548.61

39,635,315.05

186,837,782.98

1,192,731,162.72

20,719,535.89

2,917,842,459.13

(1,373,594.47)

(3,893,544.59)

5,677,160,749.73

 

SNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

ENDOWMENT

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

FY AMT

LIABILITIES

                       

ACCOUNTS PAYABLE

ACCOUNTS PAYABLE

(11,119,177.74)

(28,581,391.71)

(14,681,737.85)

(68,962.63)

(44,925,463.40)

(72,925.91)

-

3,893,544.59

(95,556,114.65)

ACCOUNTS PAYABLE-DPCU

ACCOUNTS PAYABLE-DPCU

(497,732.14)

(497,732.14)

ACCRUED EXPENSES

ACCRUED EXPENSES

(69,003,913.16)

(71,323,912.18)

(71,727,369.51)

140.00

(971,283.43)

(2,905,563.89)

-

(215,931,902.17)

COMPENSATED ABSENCES

COMPENSATED ABSENCES, CURRENT

(11,055,944.46)

(11,055,944.46)

 

COMPENSATED ABSENCES, NON-CURRENT

(155,449,303.90)

(155,449,303.90)

COMPENSATED ABSENCES

 

(166,505,248.36)

(166,505,248.36)

OTHER POSTEMPLOYMENT BENEFITS

OTHER POSTEMPLOYMENT BENEFITS, CURRENT

(14,075,581.40)

(14,075,581.40)

 

OTHER POSTEMPLOYMENT BENEFITS, NON-CURRENT

(181,511,418.61)

(181,511,418.61)

OTHER POSTEMPLOYMENT BENEFITS

 

(195,587,000.01)

(195,587,000.01)

UNEARNED REVENUE

UNEARNED REVENUE, CURRENT

(35,636,061.39)

(19,007,469.82)

(69,538,512.42)

2,170,639.79

(122,011,403.84)

 

UNEARNED REVENUE, NON-CURRENT

(1,619,998.00)

(29,000.00)

(1,648,998.00)

UNEARNED REVENUE

 

(37,256,059.39)

(19,036,469.82)

(69,538,512.42)

2,170,639.79

(123,660,401.84)

BONDS AND CAPITAL LEASES PAYABLE

BONDS AND CAPITAL LEASES PAYABLE, CURRENT

(4,429,142.84)

-

(59,907,872.82)

(64,337,015.66)

 

BONDS AND CAPITAL LEASES PAYABLE, NON-CURRENT

(219,834,200.31)

-

(1,224,725,801.06)

(1,444,560,001.37)

BONDS AND CAPITAL LEASES PAYABLE

 

(224,263,343.15)

-

(1,284,633,673.88)

(1,508,897,017.03)

ALTERNATE MEDICARE PLAN

ALTERNATE MEDICARE PLAN, CURRENT

(1,380,482.00)

(1,380,482.00)

 

ALTERNATE MEDICARE PLAN, NON-CURRENT

(6,819,518.01)

(6,819,518.01)

ALTERNATE MEDICARE PLAN

 

(8,200,000.01)

(8,200,000.01)

EARLY RETIREMENT INCENTIVE PROGRAM

EARLY RETIREMENT INCENTIVE PROGRAM, CURRENT

(1,764,671.79)

(697,579.42)

(2,462,251.21)

 

EARLY RETIREMENT INCENTIVE PROGRAM, NON-CURRENT

(7,378,305.80)

(1,010,108.50)

(8,388,414.30)

EARLY RETIREMENT INCENTIVE PROGRAM

 

(9,142,977.59)

(1,707,687.92)

(10,850,665.51)

OTHER LIABILITIES

DEPOSITS HELD FOR OTHERS

(9,243,388.52)

(5,844,542.33)

(1,013,596.10)

-

-

(16,101,526.95)

 

OTHER LIABILITIES, CURRENT

(59,017.74)

(13,149,455.24)

-

(16,820,408.77)

(30,028,881.75)

 

OTHER LIABILITIES, NON-CURRENT

(13,184,101.26)

(37,709.98)

(13,221,811.24)

OTHER LIABILITIES

 

(9,302,406.26)

(32,178,098.83)

(1,013,596.10)

(37,709.98)

(16,820,408.77)

(59,352,219.94)

LIABILITIES

 

(135,824,534.14)

(152,827,560.46)

(157,458,948.02)

(68,822.63)

(37,709.98)

(286,980,498.75)

(2,978,489.80)

(1,284,633,673.88)

(368,121,608.59)

3,893,544.59

(2,385,038,301.66)

NET POSITION

                       

INVESTMENT IN CAPITAL ASSETS

NET INVESTMENT IN CAPITAL ASSETS

1,633,208,785.25

1,633,208,785.25

RESTRICTED FOR NONEXPENDABLE PURPOSES

RESEARCH

2,632,000.00

2,632,000.00

 

ACADEMIC SUPPORT

15,188,000.00

15,188,000.00

 

SCHOLARSHIPS AND FELLOWSHIPS

13,883,000.00

13,883,000.00

 

CAPITAL

630,000.00

630,000.00

 

OTHER

528,000.00

528,000.00

RESTRICTED FOR NONEXPENDABLE PURPOSES

 

32,861,000.00

32,861,000.00

RESTRICTED FOR EXPENDABLE PURPOSES

INSTRUCTION

538,150.71

29,459,506.77

141,153.83

30,138,811.31

 

RESEARCH

389,058.96

31,429,842.04

31,818,901.00

 

ACADEMIC SUPPORT

2,546,398.04

38,624,757.67

41,171,155.71

 

STUDENT LOANS AND SERVICES

959,043.37

40,879,425.70

346,270.10

42,184,739.17

 

SCHOLARSHIPS AND FELLOWSHIPS

2,798,003.72

35,313,679.45

38,111,683.17

 

AUXILIARY ENTERPRISES

(35,850.78)

59,412,735.65

640,605.40

107,594,253.88

3,372,594.95

170,984,339.10

 

INSTITUTIONAL SUPPORT

26,559,597.47

1,360,242.77

-

27,919,840.24

 

CAPITAL

7,056,416.55

8,858,883.26

4,947,172.54

24,301,839.24

1,220,300.77

46,384,612.36

 

OTHER

418,452.30

16,104,998.79

3,165,179.09

19,688,630.18

RESTRICTED FOR EXPENDABLE PURPOSES

 

(35,850.78)

67,007,302.91

72,629,549.29

40,879,425.70

127,921,847.09

135,407,542.31

4,592,895.72

448,402,712.24

UNRESTRICTED

UNRESTRICTED

72,129,355.75

682,540,181.93

(15,719,948.70)

(1,312,933.28)

26,017,225.91

770,343,121.66

13,148,150.37

(369,495,203.06)

1,177,649,950.58

NET POSITION

 

72,093,504.97

749,547,484.84

56,909,600.59

39,566,492.42

186,800,073.00

905,750,663.97

17,741,046.09

1,633,208,785.25

(369,495,203.06)

3,292,122,448.07

UNIVERSITY OF COLORADO STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION June 30, 2014

Consolidated

   

SRECNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

ENDOWMENT

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

REPORT ADJUSTMENTS

FY 2014

Change in net position

                           

Operating revenues

Student tuition, net

Student tuition

(827,402,763.32)

(59,046,878.11)

-

(1,946,075.49)

(888,395,716.92)

   

Scholarship allowance

136,644,118.49

136,644,118.49

 

Student tuition, net (pledged revenues of $75,175,160)

 

(827,402,763.32)

(59,046,878.11)

-

136,644,118.49

(1,946,075.49)

(751,751,598.43)

 

Student fees, net

Student fees

(42,591,348.82)

(45,022,321.05)

(142,017.36)

(87,755,687.23)

   

Scholarship allowance

13,403,975.42

13,403,975.42

 

Student fees, net (pledged revenues of $10,310,656)

 

(42,591,348.82)

(45,022,321.05)

13,403,975.42

(142,017.36)

(74,351,711.81)

 

Fee-for-service contracts

 

(97,445,232.00)

(97,445,232.00)

 

Federal grants and contracts (pledged revenues of $132,950,571)

 

(623,012,381.43)

43,024.16

(622,969,357.27)

 

State and local grants and contracts (pledged revenues of $7,635,811)

 

(43,183,837.04)

3,485,285.31

(39,698,551.73)

 

Nongovernmental grants and contracts

 

-

-

(107,613,894.21)

-

(107,613,894.21)

 

Sales and services of educational departments (pledged revenues of $11,096,875)

 

(2,250.00)

(174,538,270.52)

-

628,119.13

(173,912,401.39)

 

Auxiliary enterprises, net

Auxiliary enterprises

(224,582,684.30)

-

521,985.48

(224,060,698.82)

   

Scholarship allowance

3,289,330.88

3,289,330.88

 

Auxiliary enterprises, net (pledged revenues of $54,409,281)

 

(224,582,684.30)

-

3,289,330.88

521,985.48

(220,771,367.94)

 

Health services operating revenues

 

(1,977,384.76)

(647,700,675.94)

910,370.23

(648,767,690.47)

 

Internal Revenues

Internal service center revenues

(273,942,077.14)

(10,296,841.00)

284,238,918.14

-

   

Interdepartmental revenues

(28,189,148.81)

(42,326,603.83)

(67,054.92)

70,579,457.56

(3,350.00)

   

Other internal revenues

(41,769,914.00)

41,769,914.00

-

 

Internal Revenues

 

(69,959,062.81)

(316,268,680.97)

(67,054.92)

60,282,616.56

326,008,832.14

(3,350.00)

 

Other operating revenues

Denver AHEC library funding

(4,763,537.75)

(4,763,537.75)

   

Other revenues

(18,957,997.72)

(46,518,902.56)

(17,030,188.33)

(839,591.80)

(406,991.94)

14,449,210.49

(69,304,461.86)

 

Other operating revenues (pledged revenues of $2,918,251)

 

(23,721,535.47)

(46,518,902.56)

(17,030,188.33)

(839,591.80)

(406,991.94)

14,449,210.49

(74,067,999.61)

Operating revenues

   

(1,063,099,577.18)

(1,513,678,413.45)

(790,907,355.93)

(839,591.80)

(406,991.94)

153,337,424.79

78,232,518.51

326,008,832.14

(2,811,353,154.86)

Operating expenses

Education and general

Instruction

545,373,907.30

165,150,006.43

137,233,144.58

5,489.97

10,176,102.14

(32,411,233.46)

825,527,416.96

   

Research

10,371,231.45

450,331.94

505,066,790.78

-

3,905,048.16

(2,549,520.16)

517,243,882.17

   

Public service

1,619,647.68

68,676,328.37

29,409,320.53

(2,352,429.67)

(2,101,556.27)

95,251,310.64

   

Academic support

135,527,908.54

8,962,747.98

5,379,329.34

14,441.12

1,716,538.56

(1,018,758.87)

150,582,206.67

   

Student services

46,368,343.01

51,029,417.52

2,897,146.65

618,318.39

3,371.55

885,563.33

(1,661,434.57)

100,140,725.88

   

Institutional support

134,642,824.77

48,714,008.96

24,215,122.13

-

14,396.98

-

3,461,419.22

(5,408,056.20)

(41,769,914.00)

163,869,801.86

   

Operation and maintenance of plant

114,094,784.43

22,837,876.91

662,369.04

4,148,764.70

72,901.64

470,673.36

(23,724,361.95)

7,183,416.73

125,746,424.86

   

Student aid

74,709,559.42

10,924,342.86

90,268,630.93

(155,067,390.16)

20,835,143.05

 

Education and general

 

1,062,708,206.60

376,745,060.97

795,131,853.98

618,318.39

4,186,464.32

72,901.64

(136,804,475.06)

(68,874,921.48)

(34,586,497.27)

1,999,196,912.09

 

Depreciation

 

170,090,460.97

170,090,460.97

 

Auxiliary enterprises

Program expenses

62,204.87

187,019,437.00

9,574,007.45

7,158.48

1,147,505.69

(8,086,841.94)

189,723,471.55

   

Internal service center expenses

278,820,313.37

37,854.81

694,412.33

56,938.30

(284,238,918.14)

(4,629,399.33)

   

Other internal expenses

1,439,702.69

(1,439,702.69)

-

 

Auxiliary enterprises

 

62,204.87

465,839,750.37

11,051,564.95

7,158.48

1,841,918.02

(9,469,606.33)

(284,238,918.14)

185,094,072.22

 

Health services operating expenses

 

597,855,479.58

635,243.90

20,517,054.17

(36,168,794.70)

582,838,982.95

 

Other operating expenses

 

13,368.63

(878.00)

1,204.88

13,695.51

Operating expenses

   

1,062,783,780.10

1,440,439,412.92

806,819,867.71

618,318.39

4,193,622.80

72,901.64

170,090,460.97

(114,445,502.87)

(114,513,322.51)

(318,825,415.41)

2,937,234,123.74

Operating, net

   

(315,797.08)

(73,239,000.53)

15,912,511.78

(221,273.41)

3,786,630.86

72,901.64

170,090,460.97

38,891,921.92

(36,280,804.00)

7,183,416.73

125,880,968.88

   

SRECNP LINE DESC

GENERAL

AUXILIARY AND SELF FUNDED

RESTRICTED

STUDENT LOAN

ENDOWMENT

UNEXPENDED PLANT

RETIREMENT OF INDEBTEDNESS PLANT

INVESTMENT IN PLANT

NON-BUDGET ACTIVITY

PRESENTATION

REPORT ADJUSTMENTS

FY 2014

Nonoperating revenues

Federal pell grant

 

(46,355,213.00)

(46,355,213.00)

 

State appropriations

 

(13,720,122.00)

(13,720,122.00)

 

Gifts

 

-

-

(152,972,476.28)

36,280,804.00

(116,691,672.28)

 

Investment Income, net

Investment income

(50,762,840.59)

(60,037,355.69)

(11,737,654.59)

(1,012,598.22)

(23,488,860.80)

(86,036,315.57)

(3,961,148.90)

(237,036,774.36)

   

Investment expense

199.25

7,258,314.55

54,951.09

3,150,291.12

2,417.28

10,466,173.29

 

Investment Income, net (pledged revenues of $79,371)

 

(50,762,641.34)

(52,779,041.14)

(11,682,703.50)

(1,012,598.22)

(20,338,569.68)

(86,036,315.57)

(3,958,731.62)

(226,570,601.07)

 

Royalty income, net

Royalty income

(11,411,155.39)

2,853,879.02

(8,557,276.37)

   

Royalty expense

8,843,344.86

7,566.00

(2,853,879.02)

5,997,031.84

 

Royalty income, net (pledged revenues of $141,113)

 

(2,567,810.53)

7,566.00

-

(2,560,244.53)

 

Gain (loss) on disposal of assets

 

(2,877.50)

(573,329.11)

-

(323,983.45)

2,482,032.37

1,581,842.31

 

Interest on capital asset-related debt

 

212,932.76

77,504.45

5,871.39

13,173.46

52,108,314.62

(4,269,914.69)

48,147,881.99

 

Bond issuance costs

 

1,035,537.26

1,035,537.26

 

Other nonoperating revenues, net (pledged revenues of $1,371,010)

 

(116,805.16)

(1,258,172.14)

(6,255.55)

(2,128,386.63)

(3,254,920.96)

(6,764,540.44)

Nonoperating revenues

   

(64,389,513.24)

(57,100,848.47)

(210,996,955.39)

(1,012,598.22)

(20,344,825.23)

(87,439,974.93)

44,894,662.04

(1,787,882.32)

36,280,804.00

(361,897,131.76)

Other revenues

Capital contributions from the State

 
 

Capital student fee, net

Student fee

(9,862,404.01)

(9,862,404.01)

   

Scholarship allowance

1,797,993.71

1,797,993.71

 

Capital student fee, net

 

(9,862,404.01)

1,797,993.71

(8,064,410.30)

 

Capital appropriations

 

-

(43,181.85)

(6,139,798.03)

(6,182,979.88)

 

Capital grants and gifts

 

(17,258,963.12)

(593,811.43)

(1,409,992.81)

(19,262,767.36)

Other revenues

   

(9,862,404.01)

(17,258,963.12)

(43,181.85)

(6,733,609.46)

(1,409,992.81)

1,797,993.71

(33,510,157.54)

Other interfund related additions and deletions

Indirect cost recovery transfers

 

(120,553,921.65)

(36,851,971.17)

157,053,886.27

318,673.55

(33,333.00)

 

Manditory transfers

 

16,060,096.93

75,291,638.16

4,618,876.95

875,102.51

(96,845,714.55)

-

 

Voluntary transfers

 

102,843,776.98

(1,295,177.55)

18,002,102.09

279,121.71

(14,636,275.45)

(105,489,116.16)

295,568.38

-

-

 

Capital asset additions and plant fund activity

 

25,655,024.67

5,867,213.10

17,926,659.67

298,943,416.29

(341,208,897.00)

(7,183,416.73)

-

 

Financing activity

 

333,945.46

577,921.75

107,892.14

(171,634,249.19)

49,783,125.18

120,831,364.66

-

Other interfund related additions and deletions

   

24,338,922.39

43,589,624.29

197,709,417.12

597,795.26

(14,636,275.45)

22,695,153.45

(46,767,020.99)

(220,377,532.34)

-

-

(7,183,416.73)

(33,333.00)

Change in net position

   

(40,366,387.93)

(96,612,628.72)

(14,633,989.61)

(636,076.37)

(35,024,282.53)

(67,691,800.08)

(1,799,457.31)

(53,484,946.50)

40,689,915.63

-

-

(269,559,653.42)

Net position

                           

Net position begin

   

(31,727,117.04)

(652,934,856.12)

(42,275,610.98)

(38,930,416.05)

(151,775,790.47)

(838,058,863.89)

(15,941,588.78)

(1,579,723,838.75)

328,805,287.43

(3,022,562,794.65)

Net position end

   

(72,093,504.97)

(749,547,484.84)

(56,909,600.59)

(39,566,492.42)

(186,800,073.00)

(905,750,663.97)

(17,741,046.09)

(1,633,208,785.25)

369,495,203.06

-

-

(3,292,122,448.07)

CU - 5

UNIVERSITY OF COLORADO - STATEMENT OF NET POSITION June 30, 2014

Auxiliary and Self-Funded Activities - Consolidated

PAA --

AUX INTER ATHL

PAP --

AUX PARKING

PEG --

EDUC GME

POI --

OTHER INS SERV

POP --

OTHER PHARMACY

POY --

OTHER HLTH SERV

PAB --

AUX BOOKSTORES

PAS --

AUX STU GOVT OP

POC --

OTHER CONF.

POK --

UTILITY SERV RE

POR --

AUX TECH TRANS

PRE --

RSRCH BLDG EXC

PAD --

AUX REC CNTR

PAU --

AUX STU UNION

POD --

OTHER DENTISTRY

POM --

OTHER MED PRAC

POT --

OTHER TELECOM

PRL --

RSRCH SUP OPER

PAH --

AUX HOUSING

PEC --

EDUC CONT ED

POF --

UTILITIES SERV

PON --

OTHER NURS PRAC

POU --

OTHR PRACT PLAN-UPI

PRR --

RSRCH BLDG SYS

PAM --

AUX STU HTH FAC

PEE --

EDUC INTER ED

POH --

PUBLIC HEALTH

POO --

OTHER STU SERV

POV --

OTHER EAST PAV

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SNP LINE DESC

MISC

PAA

PAB

PAD

PAH

PAM

PAP

PAS

PAU

PEC

PEE

PEG

POC

POD

POF

POH

POI

POK

PON

POO

POP

POT

POU

POY

PRE

PRL

PRR

FY AMT

ASSETS

                                                       

CASH AND INVESTMENTS: EQUITY IN POOLED CASH AND INVESTMENTS

244,690,647.06

(5,635,648.23)

1,286,412.62

(1,807,580.42)

17,384,572.61

3,434,550.49

5,190,232.01

10,699,258.21

1,428,785.03

40,399,761.99

3,129,323.47

22,284,063.10

503,864.38

290,526.76

1,795,763.71

336,028.28

20,932,545.16

1,843,329.59

941,095.97

1,742,123.87

456,750.56

3,028,072.28

16,266,602.00

19,052,042.36

270,559.00

(1,274,945.08)

3,657,062.00

412,325,798.78

CASH AND INVESTMENTS: CASH ON HAND

(70,883.85)

11,200.00

27,350.00

4,000.00

3,900.00

3,750.00

27,790.00

10,400.00

41,400.00

1,817.00

61,891.69

400.00

1,600.00

200.00

 

 

(463,203.29)

 

 

2,800.00

 

 

77,888,580.00

1,260.00

 

 

 

77,554,251.55

CASH AND INVESTMENTS: INVESTMENTS AND RESTRICTED POOLED CASH

48,690,708.35

 

 

 

 

 

 

 

 

 

 

5,704,867.97

 

 

 

 

19,491,914.46

 

 

 

 

 

166,541,676.00

614,150.72

 

 

 

241,043,317.50

CASH AND INVESTMENTS

293,310,471.56

(5,624,448.23)

1,313,762.62

(1,803,580.42)

17,388,472.61

3,438,300.49

5,218,022.01

10,709,658.21

1,470,185.03

40,401,578.99

3,191,215.16

27,989,331.07

505,464.38

290,726.76

1,795,763.71

336,028.28

39,961,256.33

1,843,329.59

941,095.97

1,744,923.87

456,750.56

3,028,072.28

260,696,858.00

19,667,453.08

270,559.00

(1,274,945.08)

3,657,062.00

730,923,367.83

ACCOUNTS AND LOANS RECEIVABLE: ACCOUNTS RECEIVABLE, CURRENT

18,877,614.91

4,817,683.97

1,141,875.37

101,661.19

2,034,311.79

1,145,643.36

1,154,478.53

825,197.82

255,776.82

7,268,815.86

302,002.20

4,026,918.92

156,289.14

525,082.64

 

13,992.68

2,278,787.04

1,472,752.00

372,710.37

5,023.08

175,232.20

38,050.32

90,695,830.00

7,732,058.55

 

3,051.59

708.75

145,421,549.10

ACCOUNTS AND LOANS RECEIVABLE: ALLOWANCES FOR ACCOUNTS RECEIVABLE

(3,909,623.37)

(177,929.75)

(99,300.45)

(10,440.74)

(989,674.41)

(640,913.64)

(714,453.42)

(505,588.06)

(101,484.23)

(1,463,251.06)

(8,551.74)

(400,505.89)

 

(133,263.03)

 

 

 

 

 

(1,621.07)

 

(488.83)

(4,730,242.00)

(1,679,221.21)

 

 

 

(15,566,552.90)

ACCOUNTS AND LOANS RECEIVABLE: ACCOUNTS RECEIVABLE

14,967,991.54

4,639,754.22

1,042,574.92

91,220.45

1,044,637.38

504,729.72

440,025.11

319,609.76

154,292.59

5,805,564.80

293,450.46

3,626,413.03

156,289.14

391,819.61

 

13,992.68

2,278,787.04

1,472,752.00

372,710.37

3,402.01

175,232.20

37,561.49

85,965,588.00

6,052,837.34

 

3,051.59

708.75

129,854,996.20

ACCOUNTS AND LOANS RECEIVABLE: LOANS RECEIVABLE, NONCURRENT

298,789.78

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

298,789.78

ACCOUNTS AND LOANS RECEIVABLE

15,266,781.32

4,639,754.22

1,042,574.92

91,220.45

1,044,637.38

504,729.72

440,025.11

319,609.76

154,292.59

5,805,564.80

293,450.46

3,626,413.03

156,289.14

391,819.61

 

13,992.68

2,278,787.04

1,472,752.00

372,710.37

3,402.01

175,232.20

37,561.49

85,965,588.00

6,052,837.34

 

3,051.59

708.75

130,153,785.98

INVENTORIES

256,590.33

 

5,618,973.97

 

1,078,459.24

312,467.78

 

 

81,087.85

 

 

 

 

 

458,221.63

 

 

358,681.30

 

58,602.50

 

 

26,990.00

9,639,347.18

 

 

 

17,889,421.78

 

OTHER ASSETS, CURRENT

710,022.16

516,004.56

3,425.10

110,000.00

54,354.00

0.84

 

 

42,409.60

108,536.76

322,573.23

 

 

 

 

 

51,594.63

 

 

77,435.90

 

19,980.01

1,523,413.00

14,565.74

 

 

 

3,554,315.53

OTHER ASSETS, NON-CURRENT

5,598,823.03

 

 

48,000.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5,252,877.00

 

 

 

 

10,899,700.03

OTHER ASSETS

6,308,845.19

516,004.56

3,425.10

158,000.00

54,354.00

0.84

 

 

42,409.60

108,536.76

322,573.23

 

 

 

 

 

51,594.63

 

 

77,435.90

 

19,980.01

6,776,290.00

14,565.74

 

 

 

14,454,015.56

INTERFUND RECEIVABLES, NET OF INTERFUND PAYABLES

8,954,454.15

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8,954,454.15

ASSETS

324,097,142.55

(468,689.45)

7,978,736.61

(1,554,359.97)

19,565,923.23

4,255,498.83

5,658,047.12

11,029,267.97

1,747,975.07

46,315,680.55

3,807,238.85

31,615,744.10

661,753.52

682,546.37

2,253,985.34

350,020.96

42,291,638.00

3,674,762.89

1,313,806.34

1,884,364.28

631,982.76

3,085,613.78

353,465,726.00

35,374,203.34

270,559.00

(1,271,893.49)

3,657,770.75

902,375,045.30

LIABILITIES

                                                       

ACCOUNTS PAYABLE

(5,087,836.12)

(1,243,378.27)

(1,769,475.67)

(184,282.72)

(1,866,904.32)

(3,129,813.97)

(87,212.05)

(99,050.66)

(118,379.51)

(682,453.85)

(1,314,404.03)

(56,497.91)

(153,707.30)

(9,051.69)

(1,058,535.00)

 

(323,693.29)

(468,447.42)

(59,437.00)

(126,487.19)

 

(293,212.71)

(9,672,826.00)

(464,046.10)

(2,421.48)

(191,852.89)

(117,984.56)

(28,581,391.71)

ACCRUED EXPENSES

(19,901,498.39)

(1,376,670.58)

(232,789.64)

(210,713.25)

(2,110,899.49)

(707,759.20)

(151,075.44)

(526,935.80)

(521,636.55)

(2,547,677.33)

(153,481.61)

(4,863,836.15)

(52,033.70)

(172,032.05)

(149,997.07)

(9,384.46)

(235,007.38)

(140,698.62)

(172,595.71)

(131,936.45)

(77,172.60)

(357,364.28)

(35,168,967.00)

(1,016,746.90)

 

(319,781.41)

(15,221.12)

(71,323,912.18)

UNEARNED REVENUE, CURRENT

(508,075.53)

(6,466,208.60)

(114,553.69)

(134,513.93)

(1,174,136.08)

(21,857.68)

(208,830.18)

(1,069,029.24)

(292,482.23)

(6,456,728.32)

(905,839.25)

(593,020.78)

(420,359.60)

(78,991.62)

 

 

 

 

 

(546,907.09)

 

 

 

(14,836.00)

 

 

(1,100.00)

(19,007,469.82)

UNEARNED REVENUE, NON-CURRENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(29,000.00)

(29,000.00)

UNEARNED REVENUE

(508,075.53)

(6,466,208.60)

(114,553.69)

(134,513.93)

(1,174,136.08)

(21,857.68)

(208,830.18)

(1,069,029.24)

(292,482.23)

(6,456,728.32)

(905,839.25)

(593,020.78)

(420,359.60)

(78,991.62)

 

 

 

 

 

(546,907.09)

 

 

 

(14,836.00)

 

 

(30,100.00)

(19,036,469.82)

EARLY RETIREMENT INCENTIVE PROGRAM, CURRENT

(697,579.42)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(697,579.42)

EARLY RETIREMENT INCENTIVE PROGRAM, NON-CURRENT

(1,010,108.50)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1,010,108.50)

EARLY RETIREMENT INCENTIVE PROGRAM

(1,707,687.92)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1,707,687.92)

OTHER LIABILITIES: DEPOSITS HELD FOR OTHERS

(1,386,482.91)

(23,584.00)

 

(76.00)

(3,952,152.60)

 

(55,018.25)

(13,008.97)

(30.00)

(247,287.66)

 

 

(32,755.00)

 

 

 

 

 

 

(47,683.59)

 

 

 

 

 

 

(86,463.35)

(5,844,542.33)

OTHER LIABILITIES, CURRENT

(121,214.50)

 

 

 

 

 

 

 

 

 

 

(1,710,703.00)

 

 

 

 

(11,169,037.74)

 

 

 

 

 

 

(148,500.00)

 

 

 

(13,149,455.24)

OTHER LIABILITIES, NON-CURRENT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(10,414,251.26)

 

 

 

 

 

 

(2,769,850.00)

 

 

 

(13,184,101.26)

OTHER LIABILITIES

(1,507,697.41)

(23,584.00)

 

(76.00)

(3,952,152.60)

 

(55,018.25)

(13,008.97)

(30.00)

(247,287.66)

 

(1,710,703.00)

(32,755.00)

 

 

 

(21,583,289.00)

 

 

(47,683.59)

 

 

 

(2,918,350.00)

 

 

(86,463.35)

(32,178,098.83)

LIABILITIES

(28,712,795.37)

(9,109,841.45)

(2,116,819.00)

(529,585.90)

(9,104,092.49)

(3,859,430.85)

(502,135.92)

(1,708,024.67)

(932,528.29)

(9,934,147.16)

(2,373,724.89)

(7,224,057.84)

(658,855.60)

(260,075.36)

(1,208,532.07)

(9,384.46)

(22,141,989.67)

(609,146.04)

(232,032.71)

(853,014.32)

(77,172.60)

(650,576.99)

(44,841,793.00)

(4,413,979.00)

(2,421.48)

(511,634.30)

(249,769.03)

(152,827,560.46)

NET POSITION

295,384,347.18

(9,578,530.90)

5,861,917.61

(2,083,945.87)

10,461,830.74

396,067.98

5,155,911.20

9,321,243.30

815,446.78

36,381,533.39

1,433,513.96

24,391,686.26

2,897.92

422,471.01

1,045,453.27

340,636.50

20,149,648.33

3,065,616.85

1,081,773.63

1,031,349.96

554,810.16

2,435,036.79

308,623,933.00

30,960,224.34

268,137.52

(1,783,527.79)

3,408,001.72

749,547,484.84

UNIVERSITY OF COLORADO STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION - Auxiliary and Self-Funded Activities - June 30, 2014 - Consolidated

 

 

SRECNP LINE DESC

MISC

PAA

PAB

PAD

PAH

PAM

PAP

PAS

PAU

PEC

PEE

PEG

POC

POD

POF

POH

POI

POM

PON

POO

POP

POR

POT

POU

POY

PRE

PRL

PRR

FY 2014

Change in net position

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Operating revenues

Student tuition, net

 

-

 

 

 

 

 

 

 

 

(56,955,810.07)

 

(2,091,068.04)

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

(59,046,878.11)

 

Student fees, net (pledged revenues of $10,310,656)

 

(57,470.16)

(2,767,185.93)

 

(8,309,881.00)

 

(4,591,694.45)

(1,548,642.26)

(15,794,831.27)

(11,235,313.84)

(469,619.94)

 

(161,400.00)

 

 

 

 

 

 

 

(86,282.20)

 

 

 

 

 

 

 

 

(45,022,321.05)

 

Sales and service s of educational departments (pledged revenues of $11,096,875)

 

(19,813,919.78)

-

-

(1,328,448.92)

-

(9,394,248.19)

 

(584,489.26)

(3,294,750.74)

(3,545,575.76)

(3,923,190.54)

(72,247,400.36)

(1,390,299.88)

(600.00)

 

(212,838.56)

 

 

 

(648,470.85)

(1,228,663.20)

 

 

 

(56,925,374.48)

 

 

 

(174,538,270.52)

 

Auxiliary enterprises, net (pledged revenues of $54,409,281)

 

(1,181,912.95)

(40,115,441.99)

(21,295,580.23)

(2,002,292.97)

(119,806,709.30)

(8,618,949.98)

(16,443,591.18)

(1,269,540.09)

(534,419.04)

(550,420.20)

 

 

 

 

 

 

 

 

 

(107,138.69)

 

 

 

 

-

(257,474.09)

 

(12,399,213.59)

(224,582,684.30)

 

Health services operating revenues

 

(17,894,124.16)

 

 

-

 

 

 

 

 

(1,038,256.83)

 

(3,435,773.18)

 

(3,082,063.65)

 

 

 

(779,865.69)

(2,702,749.84)

 

(58,105.19)

 

 

(619,023,734.00)

313,996.60

 

 

 

(647,700,675.94)

 

Internal Revenues

Internal service center revenues

(208,834,104.13)

 

 

 

 

 

 

(55.00)

 

-

 

 

 

 

(24,934,708.31)

 

(15,387,705.91)

 

 

 

 

 

(10,100,358.66)

 

-

 

(9,053,674.13)

 

(273,942,077.14)

   

Interdepartmental revenues

(13,178,639.56)

(7,611,997.48)

 

(124,791.03)

 

(230,307.64)

(445.00)

(65,065.15)

(2,137,105.59)

(4,550,820.83)

(16,391.00)

(11,077,923.70)

(120,230.22)

(62,308.41)

-

(9,600.00)

 

 

 

(283,821.89)

(20,435.40)

 

 

 

(2,836,720.93)

 

 

 

(42,326,603.83)

 

Internal Revenues

 

(222,012,743.69)

(7,611,997.48)

 

(124,791.03)

 

(230,307.64)

(445.00)

(65,120.15)

(2,137,105.59)

(4,550,820.83)

(16,391.00)

(11,077,923.70)

(120,230.22)

(62,308.41)

(24,934,708.31)

(9,600.00)

(15,387,705.91)

 

 

(283,821.89)

(20,435.40)

 

(10,100,358.66)

 

(2,836,720.93)

 

(9,053,674.13)

 

(316,268,680.97)

 

Other operating revenues, net (pledged revenues of $2,918,251)

 

(26,839,314.10)

(21,360.10)

(89,937.40)

(159,163.50)

(1,739.13)

(43,009.39)

-

(436,980.04)

(495,623.58)

(657,120.82)

 

(1,114,185.45)

(10,306.30)

 

 

(6,364.83)

(4,052,094.10)

 

(285.80)

543,519.79

 

(25,000.00)

(769,420.69)

(2,278,780.00)

(231,094.30)

 

(70,239.89)

(360,078.93)

(46,518,902.56)

Operating revenues

   

(287,799,484.84)

(50,515,985.50)

(21,385,517.63)

(11,924,577.42)

(119,808,448.43)

(22,878,209.65)

(17,992,678.44)

(18,150,960.81)

(17,697,212.79)

(67,767,624.45)

(3,939,581.54)

(90,127,750.73)

(1,520,836.40)

(3,144,972.06)

(24,934,708.31)

(228,803.39)

(19,439,800.01)

(779,865.69)

(2,703,035.64)

(582,193.84)

(1,307,203.79)

(25,000.00)

(10,869,779.35)

(621,302,514.00)

(59,679,193.11)

(257,474.09)

(9,123,914.02)

(12,759,292.52)

(1,513,678,413.45)

Operating expenses

Education and general

Instruction

23,731,696.16

 

 

 

 

 

 

 

 

49,794,660.57

3,474,011.20

86,540,689.36

 

 

 

 

 

 

 

 

 

 

 

 

1,608,949.14

 

 

 

165,150,006.43

   

Research

450,331.94

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

450,331.94

   

Public service

8,020,750.63

 

 

 

 

 

 

 

 

10.61

 

 

1,465,390.94

 

 

141,044.87

 

 

 

 

1,167,335.09

 

 

 

57,881,796.23

 

 

 

68,676,328.37

   

Academic support

8,521,238.58

 

 

 

 

 

 

 

 

441,509.40

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8,962,747.98

   

Student services

2,128,313.51

 

 

6,491,130.04

 

13,469,448.66

 

16,558,555.16

10,562,633.92

426,528.24

 

 

 

 

 

 

 

 

 

1,392,807.99

 

 

 

 

 

 

 

 

51,029,417.52

   

Institutional support

27,286,260.80

 

 

 

86,756.84

 

974,940.44

 

 

 

 

 

42,802.64

 

 

 

19,664,595.75

 

 

 

 

 

 

 

658,652.49

 

 

 

48,714,008.96

   

Operation and maintenance of plant

7,119,766.22

 

 

 

134,375.65

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15,583,735.04

22,837,876.91

   

Student aid

2,507,767.50

6,862,401.78

10,068.00

 

168,670.00

5,042.18

27,856.00

1,350.38

14,745.77

1,152,992.14

156,117.96

350.00

 

 

 

 

 

 

 

0.11

 

 

 

 

16,981.04

 

 

 

10,924,342.86

 

Education and general

 

79,766,125.34

6,862,401.78

10,068.00

6,491,130.04

389,802.49

13,474,490.84

1,002,796.44

16,559,905.54

10,577,379.69

51,815,700.96

3,630,129.16

86,541,039.36

1,508,193.58

 

 

141,044.87

19,664,595.75

 

 

1,392,808.10

1,167,335.09

 

 

 

60,166,378.90

 

 

15,583,735.04

376,745,060.97

 

Auxiliary enterprises

Program expenses

1,264,443.11

45,209,704.26

20,993,355.78

2,699,660.53

83,890,289.01

9,637,202.98

9,810,614.78

1,347,128.24

2,829,995.61

 

 

 

89.35

 

 

 

 

 

 

609,526.06

 

 

 

 

303,650.71

169,943.73

 

8,253,832.85

187,019,437.00

   

Internal service center expenses

222,138,336.61

 

 

 

 

 

 

 

 

 

 

 

 

 

19,898,074.93

 

5,924,367.55

 

 

 

 

 

11,723,387.66

 

 

 

8,745,821.56

 

278,820,313.37

 

Auxiliary enterprises

 

223,402,779.72

45,209,704.26

20,993,355.78

2,699,660.53

83,890,289.01

9,637,202.98

9,810,614.78

1,347,128.24

2,829,995.61

 

 

 

89.35

 

19,898,074.93

 

5,924,367.55

 

 

609,526.06

 

 

11,723,387.66

 

303,650.71

169,943.73

8,745,821.56

8,253,832.85

465,839,750.37

 

Health services operating expenses

 

15,842,909.15

 

 

 

 

 

 

 

 

 

 

 

 

3,332,680.68

 

 

 

779,865.69

2,422,731.47

 

 

 

 

574,210,274.00

1,267,018.59

 

 

 

597,855,479.58

 

Other operating expenses

 

(878.00)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(878.00)

Operating expenses

   

319,010,936.21

52,072,106.04

21,003,423.78

9,190,790.57

84,280,091.50

23,111,693.82

10,813,411.22

17,907,033.78

13,407,375.30

51,815,700.96

3,630,129.16

86,541,039.36

1,508,282.93

3,332,680.68

19,898,074.93

141,044.87

25,588,963.30

779,865.69

2,422,731.47

2,002,334.16

1,167,335.09

 

11,723,387.66

574,210,274.00

61,737,048.20

169,943.73

8,745,821.56

23,837,567.89

1,440,439,412.92

Operating, net

   

31,211,451.37

1,556,120.54

(382,093.85)

(2,733,786.85)

(35,528,356.93)

233,484.17

(7,179,267.22)

(243,927.03)

(4,289,837.49)

(15,951,923.49)

(309,452.38)

(3,586,711.37)

(12,553.47)

187,708.62

(5,036,633.38)

(87,758.52)

6,149,163.29

-

(280,304.17)

1,420,140.32

(139,868.70)

(25,000.00)

853,608.31

(47,092,240.00)

2,057,855.09

(87,530.36)

(378,092.46)

11,078,275.37

(73,239,000.53)

Nonoperating revenues

Investment Income, net

Investment income

(33,722,583.78)

 

 

 

 

 

 

 

 

 

1,132.11

(409,951.93)

 

 

 

 

(651,161.95)

 

 

 

 

 

 

(25,175,419.00)

(79,371.14)

 

 

 

(60,037,355.69)

   

Investment expense

7,216,468.09

 

 

 

 

 

 

 

 

 

 

20,284.35

 

 

 

 

21,397.61

 

 

 

 

 

 

 

 

 

 

164.50

7,258,314.55

 

Investment Income, net (pledged revenues of $79,371)

 

(26,506,115.69)

 

 

 

 

 

 

 

 

 

1,132.11

(389,667.58)

 

 

 

 

(629,764.34)

 

 

 

 

 

 

(25,175,419.00)

(79,371.14)

 

 

164.50

(52,779,041.14)

 

Royalty income, net

Royalty income

(10,793,636.86)

(617,518.53)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(11,411,155.39)

   

Royalty expense

8,843,344.86

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8,843,344.86

 

Royalty income, net (pledged revenues of $141,113)

 

(1,950,292.00)

(617,518.53)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(2,567,810.53)

 

Gain (loss) on disposal of assets

 

(168,422.94)

(19,449.03)

(207.50)

(2,314.50)

(19,873.41)

 

(21,316.00)

(110.00)

(522.50)

 

(140.00)

 

 

 

(1,917.50)

 

 

 

 

 

 

 

 

 

(338,995.73)

 

 

(60.00)

(573,329.11)

 

Interest on capital asset-related debt

 

71,844.31

153.00

 

 

3,352.15

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,154.99

 

 

 

77,504.45

 

Other nonoperating revenues, net (pledged revenues of $1,371,010)

 

(390,688.85)

(596,419.19)

(135.60)

(35,725.74)

(17,894.61)

 

(17,184.71)

 

(7,213.83)

 

 

 

 

 

(1,943.82)

 

(2,071.13)

 

 

 

 

 

 

 

(160,739.00)

 

 

(17,758.36)

(1,258,172.14)

Nonoperating revenues

   

(28,943,675.17)

(1,233,233.75)

(343.10)

(38,040.24)

(34,415.87)

 

(38,500.71)

(110.00)

(7,736.33)

-

992.11

(389,667.58)

 

 

(3,861.32)

 

(631,835.47)

 

 

 

 

 

 

(25,175,419.00)

(576,950.88)

 

 

(17,653.86)

(57,100,848.47)

Other revenues

Capital student fee, net

 

(9,862,404.01)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(9,862,404.01)

Other interfund related additions and deletions

Indirect cost recovery transfers

 

(20,548,888.41)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(16,303,082.76)

(36,851,971.17)

 

Manditory transfers

 

9,467,037.98

3,871,147.27

 

3,547,630.67

25,403,202.38

 

4,473,214.49

119,273.75

3,432,785.05

 

 

2,085,575.77

 

 

 

 

 

 

 

 

 

 

 

814,232.00

 

 

 

17,477,381.78

75,291,638.16

 

Voluntary transfers

 

(33,074,364.90)

(1,568,435.69)

390,404.89

495,637.78

15,553,361.24

1,380,430.75

2,308,676.83

694,537.42

1,722,522.23

13,098,626.48

(40,346.80)

(883,389.75)

1,640,805.55

(5,665.02)

6,692,764.41

(6,845.34)

(3,790.39)

 

(3,114.53)

(2,108,067.54)

(186,477.39)

25,000.00

(3,464,042.44)

 

9,692,565.84

-

(48,030.83)

(14,139,112.54)

(1,295,177.55)

 

Capital asset additions and plant fund activity

 

788,129.39

40,091.20

 

39,975.59

281,608.98

42,265.04

-

48,445.56

81,611.74

181,130.38

 

5,384.40

 

4,204.77

 

 

 

 

 

14,604.23

 

 

724,609.03

3,442,923.00

172,229.79

 

 

 

5,867,213.10

 

Financing activity

 

461,423.77

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

104,859.00

11,638.98

 

 

 

577,921.75

Other interfund related additions and deletions

   

(42,906,662.17)

2,342,802.78

390,404.89

4,083,244.04

41,238,172.60

1,422,695.79

6,781,891.32

862,256.73

5,236,919.02

13,279,756.86

(40,346.80)

1,207,570.42

1,640,805.55

(1,460.25)

6,692,764.41

(6,845.34)

(3,790.39)

 

(3,114.53)

(2,093,463.31)

(186,477.39)

25,000.00

(2,739,433.41)

4,362,014.00

9,876,434.61

-

(48,030.83)

(12,964,813.52)

43,589,624.29

Change in net position

   

(50,501,289.98)

2,665,689.57

7,967.94

1,311,416.95

5,675,399.80

1,656,179.96

(435,876.61)

618,219.70

939,345.20

(2,672,166.63)

(348,807.07)

(2,768,808.53)

1,628,252.08

186,248.37

1,652,269.71

(94,603.86)

5,513,537.43

-

(283,418.70)

(673,322.99)

(326,346.09)

-

(1,885,825.10)

(67,905,645.00)

11,357,338.82

(87,530.36)

(426,123.29)

(1,904,192.01)

(96,612,628.72)

Net position

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net position begin

   

(244,883,057.20)

6,912,841.33

(5,869,885.55)

772,528.92

(16,137,230.54)

(2,052,247.94)

(4,720,034.59)

(9,939,463.00)

(1,754,791.98)

(33,709,366.76)

(1,084,706.89)

(21,622,877.73)

(1,631,150.00)

(608,719.38)

(2,697,722.98)

(246,032.64)

(25,663,185.76)

 

(798,354.93)

(358,026.97)

(228,464.07)

-

(549,211.69)

(240,718,288.00)

(42,317,563.16)

(180,607.16)

2,209,651.08

(1,503,809.71)

(652,934,856.12)

Net position end

   

(295,384,347.18)

9,578,530.90

(5,861,917.61)

2,083,945.87

(10,461,830.74)

(396,067.98)

(5,155,911.20)

(9,321,243.30)

(815,446.78)

(36,381,533.39)

(1,433,513.96)

(24,391,686.26)

(2,897.92)

(422,471.01)

(1,045,453.27)

(340,636.50)

(20,149,648.33)

-

(1,081,773.63)

(1,031,349.96)

(554,810.16)

-

(2,435,036.79)

(308,623,933.00)

(30,960,224.34)

(268,137.52)

1,783,527.79

(3,408,001.72)

(749,547,484.84)