Spring Collection - Finance - FIA form

Survey Form Page 1 of 23

Finance

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.)

Unqualified Qualified 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. 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 institutions 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:

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Page Survey Form e 2 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Survey Form Page 3 of 23

Part A - Statement of Net Assets

Fiscal Year 2006

Report in whole dollars only

Line no. Current year amount Prior year amount

Current Assets

01 Total Current Assets

Noncurrent Assets

02 Capital assets - depreciable (gross)

03 Accumulated depreciation (enter as a positive amount)

04 Other noncurrent assets (CV)

CV=[A05-(A02-A03)]

05 Total noncurrent assets

06 Total assets (CV)

CV=(A01+A05)

Current Liabilities

07 Long-term debt, current portion

08 Other current liabilities (CV)

CV=(A09-A07)

09 Total current liabilities

Noncurrent Liabilities

10 Long-term debt

11 Other noncurrent liabilities (CV)

CV=(A12-A10)

12 Total noncurrent liabilities

13 Total liabilities (CV)

CV=(A09+A12)

Net Assets

14 Invested in capital assets, net of related debt

15 Restricted-expendable

16 Restricted-nonexpendable

17 Unrestricted (CV)

CV=[A18-(A14+A15+A16)]

18 Total Net assets (CV)

CV=(A06-A13)

CV= Calculated Value

CAVEATS

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Page Survey Form e 4 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Part A - Plant, Property, and Equipment

Fiscal Year 2006

Report in whole dollars only

Line No. Description Beginning

balance Additions Retirements

(CV) Ending balance

Plant,Property, and Equipment

21 Land & land improvements

22 Infrastructure

23 Buildings

24 Equipment

25 Art and library collections

26 Property obtained under capital leases

(if not included in equipment)

27 Construction in progress

28 Accumulated depreciation

CV = (Beginning Balance + Additions - Ending Balance)

CAVEATS

Page Survey Form e 5 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Survey Form Page 6 of 23

Part B - Revenues and Other Additions

Fiscal Year 2006

Line No.

01

02

Report in whole dollars only

Source of Funds

Operating Revenues

Tuition & fees, after deducting discounts & allowances

Grants and contracts -operating

Federal operating grants and contracts

Current year amount Prior year amount

03 State operating grants and contracts

04

05

06

07

08

09

Local/private operating grants and contracts

Sales & services of auxiliary enterprises,

after deducting discounts & allowances

Sales & services of hospitals,

after deducting patient contractual allowances

Independent operations

Other sources - operating (CV)

CV=[B09-(B01+ ....+B07)]

Total operating revenues

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Survey Form Page 7 of 23

Part B - Revenues and Other Additions

Fiscal Year 2006

Report in whole dollars only

Line No. Source of funds Current year amount Prior year amount

Nonoperating Revenues

10 Federal appropriations

11 State appropriations

12 Local appropriations, education district taxes, & similar support

Grants-nonoperating

13 Federal nonoperating grants

14 State nonoperating grants

15 Local nonoperating grants

16 Gifts, including contributions from affiliated organizations

17 Investment income

18 Other nonoperating revenues (CV)

CV=[B19-(B10+...+B17)]

19 Total nonoperating revenues

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Part B - Revenues and Other Additions

Fiscal Year 2006

Report in whole dollars only

Line No. Resource of funds Current year amount Prior year amount

Other Revenues and Additions

20 Capital appropriations

21 Capital grants & gifts

22 Additions to permanent endowments

23 Other revenues & additions (CV)

CV=[B24-(B20+...+B22)]

24 Total other revenues and additions

25 Total all revenues and other additions (CV)

CV=(B09+B19+B24)

CV = Calculated Value

CAVEATS

Page Survey Form e 8 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Survey Form

Page 9 of 23

Report in whole

dollars

only

Line

No.

Description

Operating Expenses

01

Instruction

02

Research

03

Public service

05

Academic support

06

Student services

07

Institutional support

Operation &

08 maintenance

of plant

09

Depreciation

Scholarships and

fellowships

10

expenses, excluding

discounts & allowances

(do not include work

study here)

11

Auxiliary enterprises

12

Hospital services

13

Independent

operations

Other expenses

14

& deductions (CV)

CV=[C15(C01+...+C13)]

15

Total operating

expenses

Prior year amount

Part C - Expenses and Other Deductions

Fiscal Year 2006

12345

Current year total Salaries & wages Employee fringe Depreciation All

benefits

other

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Part C - Expenses and Other Deductions

Fiscal Year 2006

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

17

Other nonoperating

expenses &

deductions (CV)

CV=(C18-C16)

18

Total nonoperating

expenses & deductions

(CV)

CV=(C19-C15)

19 Total expenses &

deductions

Prior year amount

CV = Calculated Value

CAVEATS

Page Survey Form e 10 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Part D - Summary of Changes In Net Assets

Fiscal Year 2006

Line No. Description Current year amount Prior year amount

01 Total revenues & other additions (from B25)

02 Total expenses & deductions (from C19)

03 Increase in net assets during year (CV)

CV=(D01-D02)

04 Net assets beginning of year

05 Adjustments to beginning net assets (CV)

CV=[D06-(D03+D04)]

06 Net assets end of year (from A18)

CV = Calculated Value

CAVEATS

Page Survey Form e 11 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Part E - Scholarships and Fellowships

Part E - Scholarships and Fellowships

Fiscal Year 2006

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)

02 Other federal grants

03 Grants by state government

04 Grants by local government

05 Institutional grants from restricted resources

06 Institutional grants from unrestricted resources (CV)

CV=[E07-(E01+...+E05)]

07 Total gross scholarships and fellowships

Discounts and Allowances

08 Discounts & allowances applied to tuition & fees

09

Discounts & allowances applied to sales & services of

auxiliary enterprises (CV)

CV= (E10-E08)

10 Total Discounts & Allowances (CV)

CV=(E07-E11)

11 Net scholarships and fellowships expenses after deducting

discount & allowances (from C10)

CV = Calculated Value

CAVEATS

Page Survey Form e 12 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Survey Form Page 13 of 23

Part F - Component Unit That Uses FASB Standards

Part F - GASB Component Unit that uses FASB Standards

Fiscal Year 2006

Names of entities included:

Primary nature (purpose) of unit(s)

Report in whole dollars only

Line No. Current year amount

Statement of Financial Position

01 Long-term investments

02 Other assets (CV)

CV=(F03-F01)

03 Total Assets

04 Total liabilities (CV)

CV=(F03-F08)

Net Assets

05 Temporarily restricted

06 Permanently restricted

07 Unrestricted (CV)

CV=[F08-(F05+F06)]

08 Total net assets

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Part F - Component Unit That Uses FASB Standards

Part F - GASB Component Unit that uses FASB Standards

Fiscal Year 2006

Report in whole dollars only

Line No. Current year amount

Statement of Activities

09 Investment return

10 Other revenues, gains, & other support (CV)

CV=(F11-F09)

11 Total revenues, gains, & other support

12 Total expenses

12a Expenses paid to institution (included in F12)

13 Total losses (CV)

CV=(F14-F12)

14 Total expenses and losses (CV)

CV=(F11-F15)

15 Change in net assets

16 Net assets -- beginning of year

17 Adjustments to beginning net assets(CV)

CV=[F18-(F15+F16)]

18 Net assets -- end of year (from F08)

CV = Calculated value

CAVEATS

Page Survey Form e 14 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Survey Form

Page 15 of 23

Part G - Component Unit that Uses GASB Standards

Part G - GASB Component Unit that uses GASB Standards

Fiscal Year 2006

Names of entities included:

Primary nature of unit(s)

Report in whole dollars only

Line No.

Current year amount

Statement of Net Assets

01

Total current assets

02

Total non-current assets (CV)

CV=(G03-G01)

03

Total Assets

04

Total current liabilities

05

Total noncurrent liabilities (CV)

CV=(G06-G04)

06

Total liabilities (CV)

CV=(G3-G11)

Net Assets

07

Invested in capital assets, net of related debt

08

Restricted-expendable

09

Restricted-nonexpendable

10

Unrestricted (CV)

CV=[G11-(G07+...+G09)]

11

Total net assets

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Part G - Component Unit that Uses GASB Standards

Part G - GASB Component Unit that uses GASB Standards

Fiscal Year 2006

Report in whole dollars only

Line No. Current year amount

Statement of revenues, expenses, and Changes in Net Assets

12 Total operating revenues

13 Total operating expenses

13a Expenses paid to institution (included in G13)

14 Net operating revenues (Expenses) (CV)

CV=(G12-G13)

15 Total nonoperating revenues

16 Total nonoperating expenses (CV)

CV=[(G14+G15)-G17]

17 Net income before other revenues, expenses, gains, or losses

18 Total other additions & deductions (CV)

CV=(G19-G17)

19 Change in net assets

20 Net assets -- beginning of year

21 Adjustments to beginning net assets (CV)

[G22-(G19+G20)]

22 Net assets -- end of year (from G11)

CV = Calculated value

CAVEATS

Page Survey Form e 16 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Survey Form Page 17 of 23

Part H - Details of Endowment Assets

Fiscal Year 2006

Report in whole dollars only

Line No. Value of Endowment Assets Market Value Prior Year Amounts

01 Value of endowment assets at the beginning of the fiscal year

02 Value of endowment assets at the end of the fiscal year

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Survey Form Page 18 of 23

Part J - Revenue Data for Bureau of Census

Part J - Revenues (Census Bureau)

Fiscal Year 2006

Amount

Total for all funds

and operations Education and Agriculture

Source and type (includes Auxiliary

endowment funds, general/independent enterprises Hospitals extension/experiment

but excludes operations services

component units)

(1) (2) (3) (4) (5)

01 Tuition and fees

02 Sales and

services

Federal

03 grants/contracts

(excludes Pell

Grants)

Revenue from the state government:

State

04 appropriations,

current & capital

05 State grants and

contracts

Revenue from local governments:

Local

06 appropriation,

current & capital

Local

07 government

grants/contracts

Receipts from

08 property and

non-property

taxes

Gifts and private

09 grants, including

capital grants

10 Interest earnings

11 Dividend

earnings

12 Realized capital

gains

CAVEATS

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006

Page Survey Form e 19 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Part K - Expenditure Data for Bureau of Census

Part K - Expenditures

Fiscal Year 2006

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

02 Employee benefits, total

03

Payment to state

retirement funds (maybe

included in line 02

above)

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

CAVEATS

Page Survey Form e 20 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Part L - Debt and Assets, page 1

Part L - Debt and Assets

Fiscal Year 2006

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

Page Survey Form e 21 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Part L - Debt and Assets, page 2

Part L - Debt and Assets (page 2)

Fiscal Year 2006

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

CAVEATS

Page Survey Form e 22 of 23

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx 11/20/2006

Survey Form Page 23 of 23

Print Form(s) GoBack

http://surveys.nces.ed.gov/ipeds/PrintForms.aspx

11/20/2006