Spring Collection - Finance - GASB form

Survey Form

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Finance for public institutions using GASB Reporting Standards
(new aligned form)

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.

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

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Survey Form

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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.

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

2/12/2009

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Finance - Public institutions
General Information
Finance - Public Institutions (new aligned 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.)
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 box below)
5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?
Yes - (report endowment assets)
No
You may use the space below to provide context for the data you've reported above.

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Part A - Statement of Net Assets

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Fiscal Year 2008

Report in whole dollars only

Line no.

Current year amount

Prior year amount

Current Assets
01

Total Current Assets

Noncurrent Assets
31

Depreciable capital assets, net of depreciation

04

Other noncurrent assets (CV)
CV=[A05-A31]

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

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Part A - Statement of Net Assets (Page 2)
Fiscal Year 2008
Report in whole dollars only

Line No.

Description

Ending balance

Prior year
Ending balance

Capital Assets

21

Land & land improvements

22

Infrastructure

23

Buildings

32

Equipment, including art and library collections

27

Construction in progress

28

Accumulated depreciation

33

Intangible assets , net of accumulated amortization

34

Other capital assets

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Part B - Revenues and Other Additions
Fiscal Year 2008
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
Grants and contracts - operating

02

Federal operating grants and contracts

03

State operating grants and contracts

04

Local/private operating grants and contracts
04a

Local operating grants and contracts

04b

Private operating grants and contracts

05

Sales & services of auxiliary enterprises,
after deducting discounts & allowances

06

Sales & services of hospitals,
after deducting patient contractual allowances

26

Sales & services of educational activities

07

Independent operations

08

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

09

Total operating revenues

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Part B - Revenues and Other Additions
Fiscal Year 2008
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

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Part B - Revenues and Other Additions
Fiscal Year 2008
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

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Part C - Expenses and Other Deductions
Fiscal Year 2008
Report in whole dollars only
1
Line
Description
No.

2

Current year total Salaries & wages

3

6

4

5

Employee fringe
benefits

Operation and
maintenance of
plant

Depreciation

All
other

Operating
Expenses
01

Instruction

02

Research

03

Public service

05

Academic
support

06

Student
services

07

Institutional
support

08

Operation &
maintenance
of plant (see
instructions)

10

Scholarships
and
fellowships
expenses,
excluding
discounts &
allowances
(do not include
work study
here)

11

Auxiliary
enterprises

12

Hospital
services

13

Independent
operations

14

Other
expenses
& deductions
(CV)
CV=[C15(C01+...+C13)]

15

Total
operating
expenses

0

0

Prior year
amount

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Part C - Expenses and Other Deductions
Fiscal Year 2008
Report in whole dollars only
1
Line
Description
No.

2

Current year total Salaries & wages

3

6

Employee fringe
benefits

Operation
and
Depreciation
maintenance
of plant

4

5
All
other

Nonoperating
Expenses and
Deductions
16

Interest

17

Other
nonoperating
expenses &
deductions
(CV)
CV=(C18C16)

0

18

Total
nonoperating
expenses &
deductions
(CV)
CV=(C19C15)

0

19

Total
expenses &
deductions

0

Prior year
amount

CV = Calculated Value

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Part D - Summary of Changes In Net Assets
Fiscal Year 2008

Line No.

Description

01

Total revenues & other additions (from B25)

02

Total expenses & deductions (from C19)

03

Change 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)

Current year amount

Prior year amount

CV = Calculated Value

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Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships
Fiscal Year 2008
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

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Part H - Details of Endowment Assets
Fiscal Year 2008
Report in whole dollars only
Line
No.

Value of Endowment Assets

Market Value

Prior Year
Amounts

Include not only endowment assets held by the institution, but any assets
held by private foundations affiliated with the institution.
01

Value of endowment assets at the beginning of the fiscal year

02

Value of endowment assets at the end of the fiscal year

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Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2008
Amount

Source and type

Total for all funds
and operations
Education and
(includes
general/independent
endowment funds,
operations
but excludes
component units)
(1)

Auxiliary
enterprises

Hospitals

Agriculture
extension/experiment
services

(3)

(4)

(5)

(2)

01 Tuition and fees
02

Sales and
services

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

Local
07 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

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Part K - Expenditure Data for Bureau of Census
Part K - Expenditures
Fiscal Year 2008
Amount

Category

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
Interest on debt
08 outstanding, all funds &
activities
09 Scholarships/fellowships

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Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2008
Debt
Category
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

Amount

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Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2)
Fiscal Year 2008
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

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