Finance 2004-2005

Institution: University of North Florida (136172)

User ID: P41361722

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: University of North Florida (136172)

User ID: P41361722

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, 2004.)
Beginning: month/year (MMYYYY)	Month:	7	Year:	2003
And ending: month/year (MMYYYY)	Month:	6	Year:	2004

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.)
	Yes	No	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. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?
		Yes - (report endowment assets)
		No

5.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.
	0	Number of component unit columns on GPFS using FASB standards
	1	Number of component unit columns on GPFS using GASB standards

System or Governing Board (please see instructions about reporting System data)
Please select the applicable option below:
	This Finance Survey form is for an institution that is NOT part of a system
	This Finance Survey form is for an institution that is part of a system
	Name of the system is:	State University System of Florida (SUS)
	This Finance Survey form is for a system (or governing board) office

Caveats:

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part A - Statement of Net Assets
Fiscal Year 2004
Report in whole dollars only
Line no.		Current year amount
	Current assets
01	Total current assets	105,502,541

	Noncurrent assets
02	Capital assets - depreciable (gross)	132,378,275
03	Accumulated depreciation	93,018,548
04	Other noncurrent assets (CV)	110,258,238
05	Total noncurrent assets	149,617,965

06	Total assets (CV)	255,120,506

	Current liabilities
07	Long-term debt, current portion	505,038
08	Other current liabilities (CV)	51,839,717
09	Total current liabilities	52,344,755

	Noncurrent liabilities
10	Long-term debt	10,104,122
11	Other noncurrent liabilities (CV)	9,077,929
12	Total noncurrent liabilities	19,182,051

13	Total liabilities (CV)	71,526,806

	Net assets
14	Invested in capital assets, net of related debt	131,130,935
15	Restricted-expendable	3,788,124
16	Restricted-nonexpendable	0
17	Unrestricted (CV)	48,674,641
18	Total net assets (CV)	183,593,700

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part A - Plant, Property, and Equipment
Fiscal Year 2004
Report in whole dollars only
Line no.	Description	Beginning balance	Additions	Retirements (CV)	Ending balance
	Plant, property, and equipment

21	Land & land improvements	7,451,526	0	0	7,451,526
22	Infrastructure	14,443,907	5,525,127	0	19,969,034
23	Buildings	111,948,168	32,033,841	2,850	143,979,159
24	Equipment	32,847,667	5,144,559	4,152,630	33,839,596
25	Art and library collections	24,942,704	1,234,703	0	26,177,407
26	Property obtained under capital leases	0	280,306	0	280,306
27	Construction in progress	32,867,065	11,782,332	42,071,672	2,577,725
28	Accumulated depreciation	86,323,630	10,721,901	4,026,983	93,018,548

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part B - Revenues and Other Additions
Fiscal Year 2004
Report in whole dollars only
Line No.	Source of funds	Current year amount
	Operating revenues
01	Tuition & fees, after deducting discounts & allowances	34,161,758
	Grants and contracts - operating
02	Federal operating grants and contracts	16,120,374
03	State operating grants and contracts	10,128,164
04	Local/private operating grants and contracts	4,171,481
05	Sales & services of auxiliary enterprises, after deducting discounts & allowances	4,367,015
06	Sales & services of hospitals, after deducting patient contractual allowances	0
07	Independent operations	0
08	Other sources - operating (CV)	7,952,757
09	Total operating revenues	76,901,549
10	Federal appropriations	0
11	State appropriations	66,896,354
12	Local appropriations, education district taxes, & similar support	0
	Grants-nonoperating
13	Federal nonoperating grants	0
14	State nonoperating grants	0
15	Local nonoperating grants	0
16	Gifts, including contributions from affiliated organizations	0
17	Investment income	-1,087,879
18	Other nonoperating revenues (CV)	0
19	Total nonoperating revenues	65,808,475
20	Capital appropriations	3,764,786
21	Capital grants and gifts	480,366
22	Additions to permanent endowment	0
23	Other revenues and additions (CV)	0
24	Total other revenues and additions	4,245,152
25	Total all revenues and other additions (CV)	146,955,176

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part C - Expenses and Other Deductions
Fiscal Year 2004
Report in whole dollars only
		1	2	3	4	5
Line no.	Description	Current year total	Salaries and wages	Employee fringe benefits	Depreciation	All other (CV)
	Operating expenses
01	Instruction	43,706,326	33,394,104	7,343,708	0	2,968,514
02	Research	5,513,140	2,918,228	365,596	0	2,229,316
03	Public service	9,071,714	5,105,010	478,779	0	3,487,925
05	Academic support	11,014,227	7,689,934	2,078,246	0	1,246,047
06	Student services	12,284,570	6,618,556	798,474	0	4,867,540
07	Institutional support	13,641,751	7,723,642	1,861,599	0	4,056,510
08	Operation & maintenance of plant	8,489,025	3,204,145	965,186	0	4,319,694
09	Depreciation	10,850,399			10,850,399
10	Scholarships and fellowships expenses, excluding discounts & allowances	11,313,115				11,313,115
11	Auxiliary enterprises	8,726,244	4,148,188	1,020,573	0	3,557,483
12	Hospital services	0	0	0	0	0
13	Independent operations	0	0	0	0	0
14	Other expenses & deductions (CV)	491,442	0	0	0	491,442
15	Total operating expenses	135,101,953	70,801,807	14,912,161	10,850,399	38,537,586
16	Interest	0				0
17	Other nonoperating expenses & deductions (CV)	2,781,548	0	0	0	2,781,548
18	Total nonoperating expenses & deductions (CV)	2,781,548	0	0	0	2,781,548

19	Total expenses & deductions	137,883,501	70,801,807	14,912,161	10,850,399	41,319,134

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part D - Summary of Changes in Net Assets
Fiscal Year 2004
Report in whole dollars only
Line no.	Description	Current year amount
01	Total revenues & other additions	146,955,176

02	Total expenses & deductions	137,883,501

03	Increase in net assets during year (CV)	9,071,675
04	Net assets beginning of year	174,522,025
05	Adjustments to beginning net assets (CV)	0
06	Net assets end of year	183,593,700

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part E - Scholarships and Fellowships
Fiscal Year 2004
Report in whole dollars only
Line no.	Source	Current year amount
01	Pell grants	6,258,014
02	Other federal grants	247,518
03	Grants by state government	1,533,635
04	Grants by local government	0
05	Institutional grants from restricted resources	9,345,375
06	Institutional grants from unrestricted resources (CV)	1,366,976
07	Total gross scholarships and fellowships	18,751,518

	Discounts & allowances
08	Discounts & allowances applied to tuition & fees	6,922,211
09	Discounts & allowances applied to sales & services of auxiliary enterprises (CV)	516,192
10	Total discounts & allowances (CV)	7,438,403

11	Net scholarships and fellowships expenses after deducting discounts & allowances	11,313,115

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part G - Component Unit that Uses GASB Standards
Fiscal Year 2004
Report in whole dollars only
Statement of net assets
	Entities included:	Foundation, TSI (2)
	Primary nature of unit(s)	To provide University Support
01	Total current assets	21,663,052
02	Total non-current assets (CV)	110,802,684
03	Total assets	132,465,736
04	Total current liabilities	2,168,946
05	Total noncurrent liabilities (CV)	46,971,253
06	Total liabilities (CV)	49,140,199
07	Invested in capital assets, net of related debt	0
08	Restricted-expendable	80,950,699
09	Restricted-nonexpendable	0
10	Unrestricted (CV)	2,374,838
11	Total net assets	83,325,537
Statement of revenues, expenses, and changes in net assets
12	Total operating revenues	23,408,047
13	Total operating expenses	23,944,779
13a	Expenses paid to institution (included in line 13)	0
14	Net operating revenues (CV)	-536,732
15	Total nonoperating revenues	8,475,164
16	Total nonoperating expenses (CV)	0
17	Net income before other revenues, expenses, gains, or losses	7,938,432
18	Total other additions & deductions (CV)	-3,759,491
19	Change in net assets	4,178,941
20	Net assets -- beginning of year	73,760,243
21	Adjustments to beginning net assets (CV)	5,386,353
22	Net assets - end of year	83,325,537

Institution: (136172) University of North Florida
Survey: Finance	Collection Year: 2004

Part H - Details on Endowment Assets
Fiscal Year 2004
Report in whole dollars only
Line no.	Value of endowment assets	Market Value
01	Value of endowment assets at the beginning of the fiscal year	43,778,717
02	Value of endowment assets at the end of the fiscal year	52,802,614