Finance 2002-03

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
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            GASB (Governmental Accounting Standard Board), using standards prior to GASB 34      FASB (Financial Accounting Standard Board)   Please consult your business officer for the correct response before saving this screen.

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
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.   Beginning: month/year (MMYYYY)   Month:  7   Year:  2001   And ending: month/year (MMYYYY)   Month:  6   Year:  2002   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Statement 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 will be implemented by your institution ?           Business Type Activities      Governmental Activities      Governmental Activities with Business-Type Activities      Don't know or undecided at this time   4.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, whether that column represents a single component unit or a combination of component units. If the institution reports more than 8 component units on the face of the financial statements, please combine so that no more than 8 schedules are required. (These component units include affiliated entities as described in GASB statement 39,which is not required to be implemented until fiscal years beginning after June 15, 2003. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.)         0   Number of component unit columns on GPFS using FASB standards     0   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:  Indiana University         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part A - Statement of Net Assets
Fiscal Year 2002      Report in whole dollars only            Line no.            Current year amount      Current Assets         01   Total Current Assets     14,839,184         Noncurrent Assets         02   Capital assets - depreciable (gross)     98,153,729   03   Accumulated depreciation (enter as a positive amount)     33,067,096   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]     3,304,027   05   Total noncurrent assets     68,390,660      06   Total assets (CV) CV=(A01+A05)     83,229,844         Current Liabilities         07   Long-term debt, current portion     2,757,757   08   Other current liabilities (CV) CV=(A09-A07)     5,966,582   09   Total current liabilities     8,724,339         Noncurrent Liabilities         10   Long-term debt     40,408,840   11   Other noncurrent liabilities (CV) CV=(A12-A10)     1,298,063   12   Total noncurrent liabilities     41,706,903      13   Total liabilities (CV) CV=(A09+A12)     50,431,242         Net Assets         14   Invested in capital assets, net of related debt     21,173,814   15   Restricted-expendable     5,590,803   16   Restricted-nonexpendable     8,894   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]     6,025,091   18   Total Net assets (CV) CV=(A06-A13)     32,798,602         CV= Calculated Value            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part A - Plant, Property, and Equipment
Fiscal Year 2002      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  3,799,775  350,969  0  4,150,744   22   Infrastructure  2,604,757  0  338,617  2,266,140   23   Buildings  73,726,844  4,537,871  0  78,264,715   24   Equipment  8,827,461  727,404  573,983  8,980,882   25   Art and library collections  3,783,003  641,999  0  4,425,002   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  0  66,247  0  66,247   28   Accumulated depreciation  30,086,730  3,471,277  490,911  33,067,096         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only         Line No.   Source of Funds   Current year amount      Operating Revenues      01   Tuition & fees, after deducting discounts & allowances  19,203,957      Grants and contracts - operating      02   Federal operating grants and contracts  3,830,045   03   State operating grants and contracts  95,723   04   Local/private operating grants and contracts  835,546   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  4,756,166   06   Sales & services of hospitals, after deducting patient contractual allowances  0   07   Independent operations  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  1,737,932   09   Total operating revenues  30,459,369

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only          Line No.   Source of funds   Current year amount      Nonoperating Revenues      10   Federal appropriations  0   11   State appropriations  26,092,130   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  87,124   17   Investment income  276,990   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  2,518,334   19   Total nonoperating revenues  28,974,578

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only         Line No.   Resource of funds   Current year amount      Other Revenues and Additions       20   Capital appropriations  0   21   Capital grants & gifts  2,908   22   Additions to permanent endowments  25   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0   24   Total other revenues and additions  2,933      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  59,436,880      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part C - Expenses and Other Deductions
Fiscal Year 2002      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  24,671,165  17,242,363  4,987,340  0  2,441,462   02   Research  251,939  109,378  31,637  0  110,924   03   Public service  992,803  377,247  109,118  0  506,438   05   Academic support  4,024,829  2,471,305  714,823  0  838,701   06   Student services  2,330,182  1,138,621  329,345  0  862,216   07   Institutional support  17,657,143  3,194,950  924,137  0  13,538,056   08   Operation & maintenance of plant  5,096,297  1,467,166  424,377  0  3,204,754   09   Depreciation  3,429,250        3,429,250     10   Scholarships and fellowships expenses, excluding discounts & allowances  3,008,227  64,075  18,534  0  2,925,618   11   Auxiliary enterprises  5,152,995  469,781  135,884  0  4,547,330   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  66,614,830  26,534,886  7,675,195  3,429,250  28,975,499

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part C - Expenses and Other Deductions
Fiscal Year 2002      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  1,721,792           1,721,792   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  0  0  0  0  0   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,721,792  0  0  0  1,721,792      19   Total expenses & deductions  68,336,622  26,534,886  7,675,195  3,429,250  30,697,291      CV = Calculated Value                     CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part D - Summary of Changes In Net Assets
Fiscal Year 2002      Line No.   Description   Current year amount   01   Total revenues & other additions (from B25)  59,436,880      02   Total expenses & deductions (from C19)  68,336,622      03   Increase in net assets during year (CV) CV=(D01-D02)  -8,899,742   04   Net assets beginning of year  41,698,344   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0   06   Net assets end of year (from A18)  32,798,602      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2002      Report in whole dollars only         Line No.   Source   Current year amount      Institutional Expenses and Discounts & Allowances         Gross Scholarships and Fellowships (no loans included)      01   Pell grants (federal)  3,471,474   02   Other federal grants  301,879   03   Grants by state government  0   04   Grants by local government  0   05   Institutional grants from restricted resources  121,689   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  1,326,608   07   Total gross scholarships and fellowships  5,221,650         Discounts and Allowances      08   Discounts & allowances applied to tuition & fees  1,921,635   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  291,788   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,213,423      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,008,227      CV = Calculated Value         CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)   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  21,125,592  21,125,592            02   Sales and services      5,047,954  0     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             07   Local 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            CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures   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      469,781  0     02   Employee benefits, total      135,884  0     03   Payment to state retirement funds             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  5,221,650  5,221,650          CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part L - Debt and Assets, page 1
Part L - Debt and Assets   Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  3,329,000   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  0   04   Long-term debt outstanding at end of fiscal year  3,150,000   05   Short-term debt outstanding at beginning of fiscal year  170,000   06   Short-term debt outstanding at end of fiscal year  179,000      CAVEATS

Institution: INDIANA UNIVERSITY-SOUTH BEND (151342)	User ID: P31513421
Part L - Debt and Assets, page 2
Part L - Debt and Assets   Assets   Category   Amount   07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  0   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  9,740,908      CAVEATS