Finance 2005-06

Institution: University of North Florida (136172)	User ID: P51361721
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: P51361721
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, 2005.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2004   And ending: month/year (MMYYYY)   Month:  6   Year:  2005   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. 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 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      2   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: University of North Florida (136172)	User ID: P51361721
Part A - Statement of Net Assets
Fiscal Year 2005      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  95,573,755  105,502,541         Noncurrent Assets          02   Capital assets - depreciable (gross)  128,820,660  132,378,275   03   Accumulated depreciation (enter as a positive amount)  101,845,960  93,018,548   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  143,866,802  110,258,238   05   Total noncurrent assets  170,841,502  149,617,965      06   Total assets (CV) CV=(A01+A05)  266,415,257  255,120,506         Current Liabilities          07   Long-term debt, current portion  530,842  505,038   08   Other current liabilities (CV) CV=(A09-A07)  32,953,574  51,839,717   09   Total current liabilities  33,484,416  52,344,755         Noncurrent Liabilities          10   Long-term debt  9,560,613  10,104,122   11   Other noncurrent liabilities (CV) CV=(A12-A10)  8,567,636  9,077,929   12   Total noncurrent liabilities  18,128,249  19,182,051      13   Total liabilities (CV) CV=(A09+A12)  51,612,665  71,526,806         Net Assets          14   Invested in capital assets, net of related debt  145,408,743  131,130,935   15   Restricted-expendable  4,526,042  3,788,124   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  64,867,807  48,674,641   18   Total Net assets (CV) CV=(A06-A13)  214,802,592  183,593,700         CV= Calculated Value      CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part A - Plant, Property, and Equipment
Fiscal Year 2005      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  19,969,034  0  0  19,969,034   23   Buildings  143,979,159  0  0  143,979,159   24   Equipment  33,839,596  3,731,191  0  37,570,787   25   Art and library collections  26,177,407  1,538,607  0  27,716,014   26   Property obtained under capital leases (if not included in equipment)  280,306  1,151,322  0  1,431,628   27   Construction in progress  2,577,725  16,997,314  0  19,575,039   28   Accumulated depreciation  93,018,548  10,793,841  0  103,812,389         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part B - Revenues and Other Additions
Fiscal Year 2005      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  27,139,916  34,161,758      Grants and contracts - operating         02   Federal operating grants and contracts  10,772,269  16,120,374   03   State operating grants and contracts  2,633,154  10,128,164   04   Local/private operating grants and contracts  4,043,844  4,171,481   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  12,378,773  4,367,015   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  0  7,952,757   09   Total operating revenues  56,967,956  76,901,549

Institution: University of North Florida (136172)	User ID: P51361721
Part B - Revenues and Other Additions
Fiscal Year 2005      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations    0   11   State appropriations  72,057,910  66,896,354   12   Local appropriations, education district taxes, & similar support  0  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  0   17   Investment income  2,247,043  -1,087,879   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  74,304,953  65,808,475

Institution: University of North Florida (136172)	User ID: P51361721
Part B - Revenues and Other Additions
Fiscal Year 2005      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  29,395,308  3,764,786   21   Capital grants & gifts  517,705  480,366   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  29,913,013  4,245,152      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  161,185,922  146,955,176      CV = Calculated Value      CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part C - Expenses and Other Deductions
Fiscal Year 2005      Report in whole dollars only                        1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other      Operating Expenses      01   Instruction  46,367,605  35,459,690  8,740,006    2,167,909   02   Research  6,090,203  2,764,445  510,941    2,814,817   03   Public service  7,098,751  3,040,719  534,703    3,523,329   05   Academic support  15,506,526  9,361,296  2,138,151    4,007,079   06   Student services  12,362,894  5,923,011  1,251,829    5,188,054   07   Institutional support  16,116,658  10,265,391  2,314,090    3,537,177   08   Operation & maintenance of plant  9,870,952  3,535,087  1,124,200    5,211,665   09   Depreciation  10,971,252        10,971,252     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  11,542,871     11,542,871   11   Auxiliary enterprises  12,373,754  5,408,540  1,427,728    5,537,486   12   Hospital services  0        0   13   Independent operations  0        0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  130,248  0  0  0  130,248   15   Total operating expenses  148,431,714  75,758,179  18,041,648  10,971,252  43,660,635       Prior year amount  135,101,953  70,801,807  14,912,161  10,850,399  38,537,586

Institution: University of North Florida (136172)	User ID: P51361721
Part C - Expenses and Other Deductions
Fiscal Year 2005      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)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  0  0  0  0  0      19   Total expenses & deductions  148,431,714  75,758,179  18,041,648  10,971,252  43,660,635       Prior year amount  137,883,501  70,801,807  14,912,161  10,850,399  41,319,134      CV = Calculated Value      CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part D - Summary of Changes In Net Assets
Fiscal Year 2005      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  161,185,922  146,955,176      02   Total expenses & deductions (from C19)  148,431,714  137,883,501      03   Increase in net assets during year (CV) CV=(D01-D02)  12,754,208  9,071,675   04   Net assets beginning of year  183,593,700  174,522,025   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  18,454,684  0   06   Net assets end of year (from A18)  214,802,592  183,593,700      CV = Calculated Value      CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2005      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)  6,433,107  6,258,014   02   Other federal grants  190,887  247,518   03   Grants by state government  9,914,021  1,533,635   04   Grants by local government    0   05   Institutional grants from restricted resources  1,709,074  9,345,375   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  971,881  1,366,976   07   Total gross scholarships and fellowships  19,218,970  18,751,518         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  7,676,099  6,922,211   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0  516,192   10   Total Discounts & Allowances (CV) CV=(E07-E11)  7,676,099  7,438,403      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  11,542,871  11,313,115      CV = Calculated Value      CAVEATS  Florida Bright Futures perviously recorded in 05 - correction to record in 03.

Institution: University of North Florida (136172)	User ID: P51361721
Part G - Component Unit that Uses GASB Standards
Part G - GASB Component Unit that uses GASB Standards Fiscal Year 2005            Names of entities included:  TSI   Primary nature of unit(s)  To Provide University Support         Report in whole dollars only      Line No.         Current year amount   Statement of Net Assets      01   Total current assets     2,302,016   02   Total non-current assets (CV) CV=(G03-G01)     8,937,695   03   Total Assets     11,239,711      04   Total current liabilities     850,780   05   Total noncurrent liabilities (CV) CV=(G06-G04)     0   06   Total liabilities (CV) CV=(G3-G11)     850,780         Net Assets         07   Invested in capital assets, net of related debt      24,143   08   Restricted-expendable     1,350,000   09   Restricted-nonexpendable     9,014,788   10   Unrestricted (CV) CV=[G11-(G07+...+G09)]     0   11   Total net assets     10,388,931

Institution: University of North Florida (136172)	User ID: P51361721
Part G - Component Unit that Uses GASB Standards
Part G - GASB Component Unit that uses GASB Standards Fiscal Year 2005         Report in whole dollars only      Line No.         Current year amount   Statement of revenues, expenses, and Changes in Net Assets      12   Total operating revenues     7,825,735   13   Total operating expenses     8,132,421   13a   Expenses paid to institution (included in G13)        14   Net operating revenues (Expenses) (CV) CV=(G12-G13)     -306,686      15   Total nonoperating revenues     657,227   16   Total nonoperating expenses (CV) CV=[(G14+G15)-G17]     350,541   17   Net income before other revenues, expenses, gains, or losses           18   Total other additions & deductions (CV) CV=(G19-G17)     350,541   19   Change in net assets     350,541      20   Net assets -- beginning of year     10,038,390   21   Adjustments to beginning net assets (CV) [G22-(G19+G20)]     0   22   Net assets -- end of year (from G11)     10,388,931         CV = Calculated value            CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part G - Component Unit that Uses GASB Standards
Part G - GASB Component Unit that uses GASB Standards Fiscal Year 2005            Names of entities included:  Foundation   Primary nature of unit(s)  To Provide University Support         Report in whole dollars only      Line No.         Current year amount   Statement of Net Assets      01   Total current assets     21,502,925   02   Total non-current assets (CV) CV=(G03-G01)     111,933,980   03   Total Assets     133,436,905      04   Total current liabilities     1,688,852   05   Total noncurrent liabilities (CV) CV=(G06-G04)     45,310,969   06   Total liabilities (CV) CV=(G3-G11)     46,999,821         Net Assets         07   Invested in capital assets, net of related debt      2,424,106   08   Restricted-expendable     19,295,996   09   Restricted-nonexpendable     63,807,446   10   Unrestricted (CV) CV=[G11-(G07+...+G09)]     909,536   11   Total net assets     86,437,084

Institution: University of North Florida (136172)	User ID: P51361721
Part G - Component Unit that Uses GASB Standards
Part G - GASB Component Unit that uses GASB Standards Fiscal Year 2005         Report in whole dollars only      Line No.         Current year amount   Statement of revenues, expenses, and Changes in Net Assets      12   Total operating revenues     14,336,834   13   Total operating expenses     15,532,201   13a   Expenses paid to institution (included in G13)     12,843,277   14   Net operating revenues (Expenses) (CV) CV=(G12-G13)     -1,195,367      15   Total nonoperating revenues     4,236,117   16   Total nonoperating expenses (CV) CV=[(G14+G15)-G17]     -9,802,527   17   Net income before other revenues, expenses, gains, or losses     12,843,277      18   Total other additions & deductions (CV) CV=(G19-G17)     26,531   19   Change in net assets     12,869,808      20   Net assets -- beginning of year     73,567,276   21   Adjustments to beginning net assets (CV) CV=[G22-(G19+G20)]     0   22   Net assets -- end of year (from G11)     86,437,084         CV = Calculated value            CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part H - Details of Endowment Assets
Fiscal Year 2005 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  52,802,614  43,778,717   02   Value of endowment assets at the end of the fiscal year  66,888,252  52,802,614

Institution: University of North Florida (136172)	User ID: P51361721
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2005    Source and type   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   Tuition and fees  34,816,015  34,816,015            02   Sales and services  24,757,546  12,378,773  12,378,773  0     03   Federal grants/contracts (excludes Pell Grants)  10,772,269  10,772,269            Revenue from the state government:   04   State appropriations, current & capital  72,057,910  72,057,910         05   State grants and contracts  2,633,154  2,633,154            Revenue from local governments:   06   Local appropriation, current & capital  0           07   Local government grants/contracts  0           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            CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures Fiscal Year 2005   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  5,408,540    5,408,540       02   Employee benefits, total  1,427,728    1,427,728       03   Payment to state retirement funds (maybe included in line 02 above)  12,133,012  6,066,506  5,638,336  428,170     04   Current expenditures other than salaries  0              Capital outlay:      05   Construction  19,910,757  19,910,757         06   Equipment purchases  1,085,617  1,085,617         07   Land purchases  0  0         08   Interest on debt outstanding, all funds & activities         09   Scholarships/fellowships  19,218,970  19,218,970          CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2005    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  10,609,160   02   Long-term debt issued during fiscal year     03   Long-term debt retired during fiscal year  517,704   04   Long-term debt outstanding at end of fiscal year  10,091,456   05   Short-term debt outstanding at beginning of fiscal year     06   Short-term debt outstanding at end of fiscal year        CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2) Fiscal Year 2005   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  71,730,029      CAVEATS

Institution: University of North Florida (136172)	User ID: P51361721
Explanation Report
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