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Finance 2006-07

Institution: University of North Florida (136172)

User ID: P61361721

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: P61361721

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

Caveats:

Institution: University of North Florida (136172)

User ID: P61361721

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		95,573,755

	Noncurrent Assets
02	Capital assets - depreciable (gross)		128,820,660
03	Accumulated depreciation (enter as a positive amount)		101,845,960
04	Other noncurrent assets (CV) CV=[A05-(A02-A03)]	141,197,737	143,866,802
05	Total noncurrent assets		170,841,502

06	Total assets (CV) CV=(A01+A05)	292,638,526	266,415,257

	Current Liabilities
07	Long-term debt, current portion		530,842
08	Other current liabilities (CV) CV=(A09-A07)	31,301,275	32,953,574
09	Total current liabilities		33,484,416

	Noncurrent Liabilities
10	Long-term debt		9,560,613
11	Other noncurrent liabilities (CV) CV=(A12-A10)	8,889,020	8,567,636
12	Total noncurrent liabilities		18,128,249

13	Total liabilities (CV) CV=(A09+A12)	50,293,795	51,612,665

	Net Assets
14	Invested in capital assets, net of related debt		145,408,743
15	Restricted-expendable		4,526,042
16	Restricted-nonexpendable		0
17	Unrestricted (CV) CV=[A18-(A14+A15+A16)]	43,331,899	64,867,807
18	Total Net assets (CV) CV=(A06-A13)	242,344,731	214,802,592


CV= Calculated Value


CAVEATS

Institution: University of North Florida (136172)

User ID: P61361721

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			0
22	Infrastructure			0
23	Buildings			376,813
24	Equipment			6,070,513
25	Art and library collections			0
26	Property obtained under capital leases (if not included in equipment)			0
27	Construction in progress			18,633,520
28	Accumulated depreciation			5,690,334

	CV = (Beginning Balance + Additions - Ending Balance)


CAVEATS

Institution: University of North Florida (136172)

User ID: P61361721

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
	Operating Revenues
01	Tuition & fees, after deducting discounts & allowances		27,139,916
	Grants and contracts - operating
02	Federal operating grants and contracts		10,772,269
03	State operating grants and contracts		2,633,154
04	Local/private operating grants and contracts		4,043,844
05	Sales & services of auxiliary enterprises, after deducting discounts & allowances		12,378,773
06	Sales & services of hospitals, after deducting patient contractual allowances		0
07	Independent operations		0
08	Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]	0	0
09	Total operating revenues		56,967,956

Institution: University of North Florida (136172)

User ID: P61361721

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		0
11	State appropriations		72,057,910
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		2,247,043
18	Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]	703,434	0
19	Total nonoperating revenues		74,304,953

Institution: University of North Florida (136172)

User ID: P61361721

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		29,395,308
21	Capital grants & gifts		517,705
22	Additions to permanent endowments		0
23	Other revenues & additions (CV) CV=[B24-(B20+...+B22)]	0	0
24	Total other revenues and additions		29,913,013

25	Total all revenues and other additions (CV) CV=(B09+B19+B24)	190,523,976	161,185,922

CV = Calculated Value


CAVEATS

Institution: University of North Florida (136172)

User ID: P61361721

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
	Operating Expenses
01	Instruction					55,533,577
02	Research					6,646,636
03	Public service					7,659,343
05	Academic support					12,804,949
06	Student services					14,188,648
07	Institutional support					19,945,388
08	Operation & maintenance of plant					12,811,123
09	Depreciation				11,688,012
10	Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)					3,667,553
11	Auxiliary enterprises					16,293,653
12	Hospital services					0
13	Independent operations					103,114
14	Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]	0	0	0	0	0
15	Total operating expenses					149,653,984
	Prior year amount	148,431,714	75,758,179	18,041,648	10,971,252	43,660,635

Institution: University of North Florida (136172)

User ID: P61361721

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					523,054
17	Other nonoperating expenses & deductions (CV) CV=(C18-C16)	1,116,787	0	0	0	1,116,787
18	Total nonoperating expenses & deductions (CV) CV=(C19-C15)	1,639,841	0	0	0	1,639,841

19	Total expenses & deductions					151,293,825
	Prior year amount	148,431,714	75,758,179	18,041,648	10,971,252	43,660,635

CV = Calculated Value

CAVEATS

Institution: University of North Florida (136172)

User ID: P61361721

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)	190,523,976	161,185,922

02	Total expenses & deductions (from C19)	162,981,837	148,431,714

03	Increase in net assets during year (CV) CV=(D01-D02)	27,542,139	12,754,208
04	Net assets beginning of year		183,593,700
05	Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]	0	18,454,684
06	Net assets end of year (from A18)	242,344,731	214,802,592

CV = Calculated Value


CAVEATS

Institution: University of North Florida (136172)

User ID: P61361721

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)		6,433,107
02	Other federal grants		190,887
03	Grants by state government		9,914,021
04	Grants by local government		0
05	Institutional grants from restricted resources		1,709,074
06	Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]	0	971,881
07	Total gross scholarships and fellowships		19,218,970

	Discounts and Allowances
08	Discounts & allowances applied to tuition & fees		7,676,099
09	Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)	0	0
10	Total Discounts & Allowances (CV) CV=(E07-E11)	18,030,789	7,676,099

11	Net scholarships and fellowships expenses after deducting discount & allowances (from C10)	3,667,553	11,542,871

CV = Calculated Value


CAVEATS

Institution: University of North Florida (136172)

User ID: P61361721

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)	7,991,236
03	Total Assets

04	Total current liabilities
05	Total noncurrent liabilities (CV) CV=(G06-G04)	258,036
06	Total liabilities (CV) CV=(G3-G11)	1,109,947

	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

Institution: University of North Florida (136172)

User ID: P61361721

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)	-27,807

15	Total nonoperating revenues
16	Total nonoperating expenses (CV) CV=[(G14+G15)-G17]	2,839,668
17	Net income before other revenues, expenses, gains, or losses

18	Total other additions & deductions (CV) CV=(G19-G17)	0
19	Change in net assets

20	Net assets -- beginning of year
21	Adjustments to beginning net assets (CV) [G22-(G19+G20)]	0
22	Net assets -- end of year (from G11)	8,318,019


CV = Calculated value


CAVEATS