Attachment A
Senate Reference No. 04-18 - Version 2: Public Master’s I Institutions in Indiana
Table 3 IPEDS Finance Survey, 2002/03
|
|
Purdue Univ
|
Purdue University- |
University- Northwest |
University-
|
Southeast |
|
|
Instruction |
$36,670,904 (44.0%) |
33,440,496 (51.2%) |
17,957,913 (42.6%) |
26,254,086 (45.8%) |
20,619,624 (44.3%) |
25,937,752 (30.4%) |
|
Research |
673,713 (0.8%) |
862,292 (1.3%) |
341,762 (0.8%) |
756,661 (1.3%) |
441,731 (0.9%) |
223,972 (0.3%) |
|
Public Service |
3,417,175 (4.1%) |
2,212,330 (3.3%) |
1,887,318 (4.5%) |
615,322 (1.1%) |
586,822 (1.3%) |
1,505,594 (1.8%) |
|
Academic Support |
3,171,509 (3.8%) |
2,352,554 (3.6%) |
2,603,267 (6.2%) |
3,827,620 (6.7%) |
2,151,168 (4.6%) |
7,273,273 (8.5%) |
|
Student Services |
4,712,708 (5.7%) |
3,931,777 (6.0%) |
2,123,834 (5.0%) |
1,536,598 (2.7%) |
2,555,657 (5.5%) |
5,119,820 (6.0%) |
|
Institutional Support |
11,916,578 (14.3%) |
5,817,644 (8.9%) |
4,027,894 (9.5%) |
6,368,458 (11.1%) |
7,540,901 (16.2%) |
8,743,524 (10.3%) |
|
Physical Plant |
7,252,626 (8.7%) |
6,387,065 (9.8%) |
3,931,971 (9.3%) |
4,328,236 (7.5%) |
2,873,758 (6.2%) |
6,203,280 (7.3%) |
|
Depreciation |
4,451,218 (5.3%) |
3,384,781 (5.2%) |
2,300,961 (5.5%) |
2,843,187 (5.0%) |
2,166,758 (4.7%) |
6,562,814 (7.7%) |
|
Scholarships/ Fellowships |
3,690,707 (4.4%) |
2,919,536 (4.5%) |
2,541,508 (6.0%) |
2,971,158 (5.2%) |
2,531,519 (5.4%) |
4,243,058 (5.0%) |
|
Auxiliary Enterprises |
3,140,259 (3.8%) |
2,121,843 (3.3%) |
2,604,537 (6.2%) |
5,026,443 (8.8%) |
3,400,183 (7.3%) |
14,958,138 (17.6%) |
|
Hospital |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
0 |
0 |
0 |
0 |
0 |
0 |
|
Other Expenses |
90,544 (0.1%) |
131,457 (0.2%) |
0 |
0 |
0 |
369,481 (0.4%) |
|
Interest |
2,075,370 (2.5%) |
842,958 (1.3%) |
1,874,038 (4.4%) |
2,811,694 (4.9%) |
1,665,756 (3.6%) |
4,025,769 (4.7%) |
|
Other Non Oper Exp |
2,139,698 (2.6%) |
862,302 (1.3%) |
0 |
0 |
0 |
33,847 (.04%) |
|
Total Expend |
83,403,009 |
65,267,035 |
42,195,003 |
57,339,463 |
46,533,877 |
85,200,322 |
Attachment A
2003-04 Instructions for Finance - Public Institutions Using GASB 34/35
Part C – Expenses and Other Deductions
Operating Expenses – See the Glossary entry for each function (click on highlighted words or phrases) for information on reporting computer services within each function or only in certain functions.
01 – Instruction — Expenses of the colleges, schools, departments, and other instructional divisions of the institution and expenses for departmental research and public service that are not separately budgeted should be included in this classification. Include expenses for both credit and noncredit activities. Exclude
expenses for academic administration where the primary function is administration (e.g., academic deans); such expenses should be reported on line 05. The instruction category includes academic instruction, occupational and vocational instruction, community education, preparatory and adult basic education, and remedial and tutorial instruction conducted by the teaching faculty for the institution’s students.
02 – Research — This category includes all expenses for activities specifically organized to produce research outcomes and commissioned by an agency either external to the institution or separately budgeted by an organizational unit within the institution. Do not report nonresearch sponsored programs (e.g., training programs).
03 – Public service — Report expenses for all activities budgeted specifically for public service and for activities established primarily to provide noninstructional services beneficial to groups external to the institution. Examples are seminars and projects provided to particular sectors of the community. Include
expenditures for community services and cooperative extension services.
05 – Academic support — This category includes expenses for the support services that are an integral part of the institution’s primary missions of instruction, research, and public service. Include expenses for museums, libraries, galleries, audio/visual services, ancillary support, academic administration, personnel development, and course and curriculum development.
Page 8 of 18 Instructions
Include expenses for veterinary and dental clinics if their primary purpose is to support the institutional program.
06 – Student services — Report expenses for admissions, registrar activities, and activities whose primary purpose is to contribute to students’ emotional and physical well-being and to their intellectual, cultural, and social development outside the context of the formal instructional program. Examples are career guidance, counseling, and financial aid administration. This category also includes intercollegiate athletics and student health services, except when operated as self-supporting auxiliary enterprises.
07 – Institutional support — Report expenses for the day -to-day operational support of the institution, excluding expenses for physical plant operations. Include expenses for general administrative services, executive direction and planning, legal and fiscal operations, and public relations/development.
08 – Operation & maintenance of plant — Report all expenses for operations established to provide service and maintenance related to grounds and facilities used for educational and general purposes. Also include expenses for utilities, fire protection, property insurance, and similar items. See the instructions for line 09 relative to depreciation expense.
09 – Depreciation – Report depreciation expense on this line if all or most depreciation is reported separately in the institution’s general-purpose financial statements (GPFS). Alternatively, depreciation expense may be distributed to the various functional classifications and shown in the depreciation column for each. An amount is entered only in the “Current Year Total” column; that same amount is automatically carried into the column for depreciation.
10 – Scholarships and fellowships expenses, excluding discounts & allowances – Report scholarships and fellowships expenses in the form of outright grants to students selected and awarded by the institution. Report only amounts that exceed fees and charges assessed to students by the institution and that would not have been recorded as discounts & allowances. This classification will include the excess of awards over fees and charges from Pell grants and other resources, including funds originally restricted for student assistance. Do not include loans to students or amounts where the institution is given custody of the funds but is not allowed to select the recipients; these are transactions recorded in balance sheet accounts and not revenues and expenses.
11 – Auxiliary enterprises — Report expenses of essentially self-supporting operations of the institution that exist to furnish a service to students, faculty, or staff, and that charge a fee that is directly related to, although not necessarily equal to, the cost of the service. Examples are residence halls, food services, student health services, intercollegiate athletics, college unions, college stores, and barber shops when the activities are operated as auxiliary enterprises.
12 – Hospital services — Report all expenses associated with the operation of a hospital, including nursing expenses, other professional services, general services, administrative services, fiscal services, and charges for physical plant operations.
13 – Independent operations — Include all expenses for operations that are independent of or unrelated to the primary missions of the institution (i.e., instruction, research, public service), although they may contribute indirectly to the enhancement of these programs. This category is generally limited to expenses of major federally funded research and development centers. Do not include the expenses of operations owned and managed as investments of the institution’s endowment funds.
14 – Other expenses and deductions - These amounts are automatically generated by taking the totals from line 15 (total operating expenses) and subtracting the total of lines 01-13. Since this is a generated number the data provider is advised to check this number against the corresponding number in the institution's GPFS. If the two numbers differ materially, the data provider is advised to examine other data entered for this screen for a keystroke error.
15 – Total Operating Expenses — Enter the total operating expenses in each column in amounts that agree with total operating expenses reported in the institution’s GPFS.
Nonoperating Expenses & Deductions
16 – Interest – Report the total of interest expense for the year. The amount entered in the Total column will automatically be entered in the All Other column.
17 – Other nonoperating expenses & deductions – Amounts in this line are automatically generated by taking the amounts on line 18 and deducting the amounts on line 16.
18 – Total Nonoperating Expenses & Deductions – Amounts on this line are automatically generated by taking the amounts on line 19 and subtracting the amounts on line 15.
19 – Total Expenses & Deductions — Enter on this line totals that agree with the institution’s GPFS.