ࡱ>  \p BohlmeyerR Ba==xxQ&QNAffff>QNAZ(  ףp}ǒAAףp}ǒAAZ(  uApAQ@=pAZ(  Z(  Z(  ZHz fAxPAZ HzL?oAZ( q= EAI ^ARĮR AZ( ףp} .2Ae|@`^ؕ3AZ( )AX_+5oAGB-(,AY Z( R!>cA(\)CA(沦AZ( z]'eAQ(AHzJeAZ(  q= ?omsAL@-AףpoWtAZ(  QZ dvA(IAp= s;433wAZ(  Z(  ATALUAZ(  Qe{A]8A> ׫9}AZGBkAGUAZ (6>sAZ( Q̛A( /2RAt pAZ( 0rA\+p DAZ( Q5A EA{GIGk֙KYAZ( )\rYApAZAZ( Q/XxAD?ARE;oKȞxAY Z( )\EA ף}A̞JnAZ( `AHzo+A4333aAZ(  `ddA333SDA\ukiAZ(  z)qA)\R7A(\)#\ rAZ(  Z(  z.08A(\Ϩ6A3333R\GAZ(  RԀA(\7AAZ( fff TAq= #~gAZ( fffͻA:}~QAznkAZ( \•TA`fA(lSUAZ( {_jA9 xv1AQbܿ2kAY Z( JpA3333 A)\ReqAZ( h7Ah7AZ(  ffffyAffffyAZ(  4`A YA74UAZ(  Z(  @@Z(  Z( (E2A(E2Z( yaA/okA1=LbAZ( = ףbAz@'+LoAZ( p=ZAI SAQ8*,d%f^p)eAY Z( Z( Z(  Z(  5A@P63AZ(  Z(  Z(  Z( Z( Z( Z( 333p-A;z@Hz.AY Z( Z( Z(  Z(  }AA|NAZ(  Z(  Z(  Z( Z( Z( Z( p= oA(\2@(| D ף@ Q@um-ics-fs1accountingDetailFinReptDetalied FR 2003Bonds & Notes Payable.xls ConsolidatedColumbiaHospitalUMKCUMRUMSLUWIDESheet2 proceduresYY Z1)\ AzA(]svAGa߂"AZ1 333(؃AMRAGa%AZ|A;wAZ 0n6AZ1(\S\A.ˈA(\Ք7AZ1uxAuxAzAZ1($25,000766001 %,V766100Subcontract >$25,000-higher ed766100 %,V788200Library Acquisition-NonCapital788200 %,V789000Equipment - M & R Non Capital789000 %,V789050Vehicle Maint & Repair Non-Cap789050 %,V789100M & R Pat Care Equip - Non Cap789100 %,V789105Diag Pathology Equip-M&R Non789105 %,V789110Radiology Equip M&R Non Cap789110 %,V789200R/MElectr Non-Pat Care Equip789200 %,V789300Vendor Serv Contracts Non Cap789300 %,V789400Non-Contracted Service789400 %,V789500Rent/Lease Space & Cap Equip789500 %,V789510Rent/Lease Space (buildings)789510< %,V789520Rent/Lease Capital Equipment789520 %,V789530Rent/Lease Sp & Cap Eq A-21789530 %,V791000Grounds service Non Cap791000 %,V792000Landscape/Grounds non capital792000 %,V794000Building services Non Cap794000 %,V795000Bldgs-M&R-non capital795000 %,V796000Minor renova/rehab non capital796000 %,V797500Utility dist-non capital797500 %,V800000 Utilities800000 %,V800001Utilities-university generated800001 %,V800100Univ electricity800100 %,V800200 Univ water800200 %,V800300 Univ sewer800300 %,V800400 Univ steam800400 %,V800500Univ chilled water800500 %,V810001Utilities-outside vendor810001 %,V810100Vendor electricity810100 %,V810200 Vendor water810200 %,V810300 Vendor sewer810300 %,V810400Vendor propane gas810400 %,V810500Vendor natural gas810500 %,V810600Vendor fuel oil810600 %,V810700Vendor storm sewer810700 %,V810800Vendor - Cable TV Services810800 %,V822100Gain/Loss on Disposal-Surplus822100 %,V822200Loss/Gain on assets - AM822200 %,V830001Employee Benefits Paid830001 %,V830100830100 %,V830400Medical - Gencare830400 %,V830500Medical - General American830500 %,V830600 Medical - VBH830600 %,V830700 Medical - ESI830700 %,V830750Medical - GenCare Admin Fee830750 %,V830800Medical - Gen Am Admin Fee830800 %,V830900Medical - VBH Admin Fee830900 %,V831000Medical - ESI Admin Fee831000 %,V831100Dental Benefits831100 %,V831200Dental - Admin Fee831200 %,V831300LTD - Columbia831300 %,V831400LTD - Hospital831400 %,V831500LTD - Kansas City831500 %,V831600 LTD - Rolla831600 %,V831700LTD - St Louis831700 %,V831800 LTD - UMSa831800 %,V831810LTD Overpayments/Returns831810 %,V831900LTD - Admin Fee831900 %,V832000 Group Life832000 %,V832200Claims Expense-Self Insurance832200 %,V832400Admin Expense - Self Insurance832400 %,V832500Admin Expense TPA Cost Plus832500 %,V832600Actuarial Fees-Self Insurance832600 %,V832700Bank Charges - Self Insurance832700 %,V832800Managed Care Fees - Work Comp832800 %,V832900IBNR832900 %,V833000Excess Insurance833000 %,V833100State Taxes - Workers Comp833100 %,V833200Loss Control - Self Insurance833200 %,V833900Annuity833900 %,V863001Other Allocations/Transfer Out863001 %,V863100 Full costing863100 %,V863101Full Costing - 8511863101 %,V863102Full Costing - 8516863102 %,V863200Full costing (capital pool)863200 %,V864000Subsidy864000 %,V865000Work Study/SEOG865000 %,V867000Close out fixed price contract867000 %,V868000868000 %,V868100Hospital - food services868100 %,V868220Hospital - beepers868220 %,V868250Hospital - laundry868250 %,V868300Cont Ed Income Sharing868300 %,V893700Collection expense893700 %,V893800 Legal expense893800 %,V894000 Other expense894000 %,V895000Custodian fees/bank fees895000 %,V950500State Income Tax950500%,FACCOUNT,TGASB_34_35,X,NAUX & EDUC ACTIV,NINVESTMENT IN PLANT,NOTHER DEPT OPERATING,NPROFESSIONAL & CONSU,NSUPPLY_NONCAP ASSET,NUTILITIES,NSELF INSURANCE BENE/Supplies, Services and Other Operating Expenses %,V764000Scholarshp & Fellowshp Csh Pmt764000*%,FACCOUNT,TGASB_34_35,X,NSCHOLAR & FELLOW%,V0200Catering%,V0210Other Faculty/Staff Auxil%,V0300 Bookstore%,V0310Dining Services Exclud Housing%,V0315Housing%,V0320Independent Study Student Serv%,V0325Multipurpose Auditorium%,V0330Parking%,V0340Residence Hall Parking%,V0345Student Health Center%,V0350University Centers%,V0355Vending%,V0360Other Student Auxiliaries%,V0400Adventure Club%,V0405Applied Language Institute%,V0410Assessment Resource Center%,V0420Center for Academic Developmen%,V0430Child Development%,V0435 College Base%,V0440Columbia Regional Hosp%,V0455Dental Clinics%,V0465Foundation Seeds%,V0470 Golf Course%,V0490Institute for Human Developmen%,V0495Institute for Professional Pre%,V0500Institute of Surgery - CRH%,V0505Instructional Materials Lab%,V0510Intensive English Program%,V0515%%,QKRDJ_UGL_GASB_35_FIN_STMTS_BS,SBAL %,ATF,FDESCR,UDESCR%,ATF,FACCOUNT,UACCOUNT,%,FFUND_CODE,TGASB_34_35_FUND,NCUR_FUNDS_UNR1%,FFUND_CODE,TGASB_34_35_FUND,NCLEARING_ACCTS_UNR%,C0%,FFUND_CODE,TGASB_34_35_FUND,NCUR_FUNDS_RESTEXP-%,FFUND_CODE,TGASB_34_35_FUND,NLOAN_FUNDS_UNR0%,FFUND_CODE,TGASB_34_35_FUND,NLOAN_FUNDS_NONEXP.%,FFUND_CODE,TGASB_34_35_FUND,NENDOW_FUNDS_UNR1%,FFUND_CODE,TGASB_34_35_FUND,NENDOW_FUNDS_NONEXP2%,FFUND_CODE,TGASB_34_35_FUND,NUNEXP_AND_RANDR_UNR2%,FFUND_CODE,TGASB_34_35_FUND,NUNEXP_RANDR_RESTEXP3%,FFUND_CODE,TGASB_34_35_FUND,NDEBT_RETIRMT_RESTEXP1%,FFUND_CODE,TGASB_34_35_FUND,NNET_INV_PLT_NONEXP2%,FFUND_CODE,TGASB_34_35_FUND,NAGENCY_FUNDS_NONEXP2%,FFUND_CODE,TGASB_34_35_FUND,NRETIRE_FUNDS_NONEXP!STATEMENT OF NET ASSETS - BY FUND 2003-06-30University Wide Resources Unrestricted Restricted Plant FundsTotal EndowmentRestricted ExpendFunds Current FundsLoan & SimilarUnexpended andDebt InvestmentPlant Excluding Retirement IncludingClearingRepair & ReplaceIn PlantAgencyAssetsCurrent Assets: %,V110000Cash110000 %,V110010Concentration (Commerce Bank)110010 %,V110015110015 %,V110020Concentration (UMB Bank)110020 %,V110030Electronic Receipts (Commerce)110030 %,V110040Hospital Lockbox (Commerce Bk)110040 %,V110050CRH Disbursements (Commerce)110050 %,V110060University Physicians Lockbox110060 %,V110070Campus Lockboxes110070 %,V110080UMC AR Lockbox (Commerce Bank)110080 %,V110085UMKC AR Lockbox(Commerce Bank)110085 %,V110090UMR AR Lockbox (Commerce Bank)110090 %,V110095UMSL AR Lockbox(Commerce Bank)110095 %,V110100SHP Lockbox (Midwest Bank)110100 %,V110210Mastercard/Visa (Commerce Bk)110210 %,V110220Discover (Commerce Bank)110220 %,V110410Payroll (Commerce Bank)110410 %,V110420A/P (Commerce Bank)110420 %,V110430Dental/Medical (Commerce Bank)110430 %,V110440ACH Payroll (Commerce Bank)110440 %,V110450CRH Lockbox (Commerce Bk)110450 %,V110460UMC Research (Boone Cty Bank)110460 %,V110710UMC Depository (Boone Cty Bk)110710 %,V110720UHC Depository (Boone Cty Bk)110720 %,V110730CRH Depository (Boone Cty Bk)110730 %,V110740UMKC Depository(Mercantile Bk)110740 %,V110750UMR Depository (Mercantile Bk)110750 %,V110760UMSL & UMKC Deposit (UMB Bk)110760 %,V111010UP Macon (Mercantile Bank)111010 %,V111020Jeff City Clinic (Central Bk)111020 %,V111030UP/TCRC Mexico (Bank of Amer)111030 %,V111040UP Boonville (UMB Bank)111040 %,V111050UP Marceline (Regional MO Bk)111050 %,V111060UP Fulton (Callaway Bank)111060 %,V111070UP Lake Ozarks (Central Bank)111070 %,V111080UP Fayette (Comm Trust Co)111080 %,V111090UP Brookfield (UMB Bank)111090 %,V111100UP Moberly (Commerce Bank)111100 %,V111110UP Keytesville (Citi Bk & Tr)111110 %,V111120UP Hallsville (St Bk of Halls)111120 %,V111130UP Monroe City (UMB Bank)111130 %,V111140UP Hermann (Bay-Herm BergerBk)111140 %,V111150UP Ashland (Boone Cty Bank)111150 %,V111160TCRC Nevada (First Nat'l Bank)111160 %,V111170TCRC Tri-Lakes(Stone Cty Natl)111170 %,V111180TCRC Kirksville (Bk of Kirks)111180 %,V111190TCRC Park Hills (Merc Bank)111190 %,V111200TCRC Poplar Bluff(Commerce Bk)111200 %,V111210Mt Vernon (First National Bk)111210 %,V111220TCRC Portageville(Farmer's Bk)111220 %,V111230UP Carrollton (Carroll Trust)< 111230 %,V111240TCRC Salem (Salem Bank)111240 %,V111250UP Sedalia (Third Nat Bank)111250 %,V111260UP Versailles (Bk Versailles)111260*%,FACCOUNT,TGASB_34_35,X,NCASH AND CASH EQCash and Cash Equivalents %,V112000 Petty cash112000 %,V113000Cash in transit113000 %,V114000Cash on deposit114000 %,V121400Temp investments-miscellaneous121400 %,V121500Temp invest - unreal gn(loss)121500 %,V121600Temp investments - short term121600 %,V121700Temp invest - cash & cash eq121700 %,V121750Temp invest-deposit w/ trustee121750 %,V121900Temp invest - securities lend121900.%,FACCOUNT,TGASB_34_35,X,NSHORT_TERM INVESTMENShort Term Investments %,V131000State approp rec131000*%,FACCOUNT,TGASB_34_35,X,NSTATE APPROP RECState Appropriations Receivable %,V133000Awards receivable133000 %,V133050Awards Receivable-PS AR/BI133050+%,FACCOUNT,TGASB_34_35,X,NGRANTS_RECEIVABLE$Grants and Contracts Receivable, net %,V139000Patients accounts rec - HPA139000 %,V139100Unbilled a/r - HPA139100 %,V139200A/R Hom139200 %,V139300 A/R clinics139300 %,V139500Patients Accounts Receivable139500 %,V139900Patient refunds139900 %,V141000Reserve Additions141000 %,V141001Bad Debt Adjustments141001 %,V141002Financial Allowance Adjustment141002 %,V141003Medicare Contractuals141003 %,V141004Medicaid Contractuals141004 %,V141005State Patients Contractuals141005 %,V141006Crippled Children Contractuals141006 %,V141007Administrative Adjustments141007 %,V141009Other Contractuals141009 %,V141010Bad Debt Recovery141010 %,V141011HMO Capitated Adjustments%,VR8611HAVENER CENTER ASSOCIATED PROJR8611%,VR8705CAMPUS RESERVESR8705%,VS4392SENIOR CLASS GIFTSS4392%,VS8105FY1999 ST CAP APPR-COMM ARTSS8105%,VS8302BONDS - SERIES 1998AS8302%,VS8304BONDS - 2001 - EAST GARAGES8304%,VS8305BONDS - 2001 - NORTH GARAGES8305%,VS8500AQUATIC CENTER GIFTSS8500%,VS8501AB GREENHOUSE - GIFTSS8501%,VS8503 LIBRARY GIFTSS8503%,VS8504BUSINESS ADMINISTRATION GIFTSS8504%,VS8701RESTRICTED - CAMPUS FUNDSS8701D%,FPROGRAM_CODE,X,_,FFUND_CODE,TGASB_34_35_FUND,NUNEXP_RANDR_RESTEXP TOTAL RESTRICTED UNRESTRICTED:%,VA8767FPD VEHICLE REPLACEMENTA8767%,VA8768RECORDS MNGT EQUIP RESERVEA8768%,VA8770PHOTOCOPY EQUIP RESA8770%,VA87712910 LEMONE BLDG RESERVEA8771%,VA8772FRANKE DRIVE UPGRADEA8772%,VC8559GEO SCIENCES CAMP BRANSONC8559%,VC8560ICA FACILITY IMPROVMENTC8560%,VC8561BARBEE SOIL TESTING LABC8561%,VC8600MISSOURI UNIONS RENOVATIONC8600%,VC8601BOOKSTORE RENEWAL & REPLACEMENC8601%,VC8602RECREATION FACILITY R&R RESERVC8602%,VC8603RESIDENTIAL LIFE REPAIR & REPLC8603%,VC8606SYSTEM FAC UNIONSC8606%,VC8609SYSTEM FAC PARKINGC8609%,VC8614CAMPUS DINING R&R RESERVEC8614%,VC8615CAMPUS PARKING RESERVEC8615%,VC8616MULTI PURPOSE R&RC8616%,VC8617MEM UNION R&R RESERVEC8617%,VC8621PCEM PLANT FUNDC8621%,VC8623PRINTING SVCS BLDG/EQUIPC8623%,VC8625SYSTEM FAC-RECREATION FACC8625%,VC8742SFCIC PLANT PROJECTSC8742%,VC8744VET MED STUDENT MICROSCOPEC8744%,VC8745CONCESSION ESCROW ACCOUNTC8745%,VE8702POPLAR BLUFF TCRCE8702%,VE8703DELTA CENTER EQUIP RESE8703%,VE8704NEVADA TCRC EQUIPMENT RESE8704%,VE8705TRI-LAKES TCRC EQUIP RESE8705%,VE8706KIRKSVILLE TCRC EQUIP RESE8706%,VE8707MEXICO TCRC EQUIP RESE8707%,VE8708MINERAL AREA TCRC EQUIP RESE8708%,VE8709SALEM TCRC EQUIP RESE8709%,VH9980SERVICE LEAGUE PLANT FUNDSH9980%,VH9981ELLIS AUXILIARY PLANT FUNDSH9981%,VH9982MRC GIFT SHOP PROCEEDSH9982%,VH9996MRC CAPITAL RESERVEH9996%,VH9997CRH CAPITAL RESERVEH9997%,VH9998UH CAPITAL RESERVEH9998%,VH9999CAPITAL BUDGET ALLOCATIONH9999%,VK8606SWINNEY REC CENTER R&MK8606%,VK8607U CENTER CAP POOL R&MK8607%,VK8609BOOKSTORE CAP POOL REPAIR MAINK8609%,VK8610SRC IMPROVEMENTSK8610%,VK8613VENDING PR CAP ACTK8613%,VR8600 FRAT SITE DEVR8600%,VR8702CLASSROOM REPSR8702%,VR8703MECH ENG ADD & RENR8703%,VR8732SAMPLES CHAR RESERVER8732%,VR8734RESERVE-CONCESSIONR8734%,VR8735RESERVE-PARKING LOT MAINTR8735%,VR8737RESERVE-FACLTY OTHR HOUSNG REPR8737%,VR8738STUDENT COUNCIL CAP FUNDR8738%,VR8739RESERVE-ACAD COMP EQUIPR8739%,VR8740RESERVE-INFO TECH EQUIP REPLR8740%,VR8741EQUIP FOR BLDGSR8741%,VR8742CAMPUS INSTR & RES EQUIPR8742%,VR8743SPEC REMODELING PROJR8743%,VR8744PROPERTY PURCHASER8744%,VR8745RESERVE-CBX REPLACEMENTR8745%,VR8748RESERVE-GOLF COURSER8748%,VR8766NEW RESIDENCE HALLR8766%,VR8767WET LAB BUILDING PROGRAMMINGR8767%,VS8106FY2000 ST CAP APPR-BH/SH RENOVS8106%,VS8600 CAPITAL POOLS8600%,VS8606U CTR START-UP CAPITALS8606%,VS8607UNIV CTR - BUILDING RESERVESS8607%,VS8608ATHLETIC RESERVESS8608%,VS8609PARKING RESERVESS8609%,VS8611HOUSING RESERVESS8611%,VS8614MARK TWAIN FACILITY RESERVES8614%,VS8700UNRESTRICTED, CAMPUS FUNDSS8700%,VU8600U8600%,VU8601INTERNAL LOAN PROGRAMU8601%,VU8719SPECIAL PROJECTSU8719BASKETBALL ARENAD%,FPROGRAM_CODE,X,_,FFUND_CODE,TGASB_34_35_FUND,NUNEXP_AND_RANDR_UNR TOTAL UNRESTRICTED$ TOTAL UNEXPENDED PLANT FUNDS%University of èapp - Consolidated"INVESTMENT IN PLANT CAPITAL ASSETS As of June 30, 2003 June 30, 2002 July 1, 2002 Additions Deletions June 30, 2003Capital Assets:Building EquipmentArt & Museum Objects Library Books Construction in ProgressTotal Capital AssetsLess Accumulated Depreciation:Total Accumulated Depreciation-Total Investment in Plant Capital Assets, Net BONDS AND NOTES PAYABLE As of June 30, 2003F OriginalIssue DefeasanceRetired?Bonds Payable: 4System Facilities Revenue Bond Dated November, 1993,5 Interest Rate 3.4% to 5.5%, Due Serially to 2023/System Facilities Revenue Bond Dated May, 1997,5 Interest Rate 4.1% to 5.8%, Due Serially to 2027.System Facilities Revenue Bond Dated May, 19986 Interest Rate 3.35% to 5.1%, Due Serially to 2028.System Facilities Revenue Bond Dated May, 20008 Fixed Interest Rate 5.03% Series 2000a and Variable 4 Interest Rate Series 2000b, Due Serially to 2030/System Facilities Revenue Bond Dated Aug, 2001,= Series 2001a Variable Interest Rate, Due Serially to 2031.System Facilities Revenue Bond Dated Aug, 2001@ Series 2001b Fixed Interest Rate 5.12%, Due Serially to 2031(%,FACCOUNT,TGASB_34_35,X,NCAPITAL_ASSETSCapital Assets, net Total Noncurrent Assets Total Assets LiabilitiesCurrent Liabilities: %,V210000Accts payable (automated feed)210000 %,V211000Accts payable (manual entries)211000 %,V211001IMMS Payable-CRH211001 %,V211002Auxiliary accounts payable211002 %,V211003Estimated payables211003 %,V215000èapp 2% Entertainment Tax215000 %,V215001Qtr Monthly Sales Tax Payment215001 %,V215005Sales Tax Beginning Balance215005 %,V215010Sales Tax 2% Timely Allowance215010 %,V215020Sales Tax Additional Pay Due215020 %,V215100SalesTaxPrimaryCampusLocCOL215100 %,V215105Sales Tax Primary-MU Bookstore215105 %,V215110Sls Tax Prim-Mizzou Connection215110 %,V215200SalesTaxNonPrimaryCampLocCOL215200 %,V215300SalesTax - Food COL215300 %,V215305Sales Tax Food MU Bookstore215305 %,V215310Sls Tx Food Mizzou Connection215310< %,V215400SalesTax - Textbooks COL215400 %,V215405Sales Tax Textbooks-MU Bkstore215405 %,V215410Sls Tx Text-Mizzou Connection215410 %,V215500SalesTaxInCity-Hospital215500 %,V215600SalesTaxOutCity-Hospital215600 %,V215700SalesTaxFood-Hospital215700 %,V215900SalesTax In City Univ Admin215900 %,V216000SalesTaxOut City Univ Admin216000 %,V216100Sales Tax Food Univ Admin216100 %,V216300Sales Tax In City KC216300 %,V216600Sales Tax Textbooks KC216600 %,V216700Sales Tax In City Rolla216700 %,V216800Sales Tax Food Rolla216800 %,V216900Sales Tax In City StLouis216900 %,V217000Sales Tax Out City St Louis217000 %,V217100Sales Tax Food St Louis217100 %,V217200Sales Tax Textbooks St Louis217200 %,V223000Other accruals223000<%,R,FACCOUNT,TGASB_34_35,X,NACCOUNTS_PAYABLE,NOTHER_ACCRUALSAccounts Payable %,V220000Accr salary & ben (auto feed)220000 %,V220100Accrued benefits (auto feed)220100 %,V221000Accrued sal (manual entries)221000+%,R,FACCOUNT,TGASB_34_35,X,NACCRUED_PAYROLLAccrued Payroll %,V225000Vacation pay accrual225000,%,R,FACCOUNT,TGASB_34_35,X,NACCRUED VACATIONAccrued Vacation %,V222000Accrued interest payable222000,%,R,FACCOUNT,TGASB_34_35,X,NACCRUED INTERESTAccrued Interest Payable %,V224000IBNR/Benefit Reserves2240000%,R,FACCOUNT,TGASB_34_35,X,NACCRUED SELF INSURANAccrued Self-Insurance Claims %,V231000Def rev-student fees231000 %,V232000Def rev-room & board232000 %,V233000Def rev - other233000 %,V240000Deposits240000(%,R,FACCOUNT,TGASB_34_35,X,NDEFERRED_REVDeferred Revenue, Current %,V226000Payroll Withholdings-Employee226000 %,V227000P/R W/H Employer Contribution227000 %,V228000Employee Loan Repayment2280000%,R,FACCOUNT,TGASB_34_35,X,NPAYROLL WITHHOLDINGS0Payroll Withholdings and Other Employee BenefitsFunds Held for Others %,V218000Invest Settlement Payables218000/%,R,FACCOUNT,TGASB_34_35,X,NINVESTMENT PAYABLESInvestment Settlements Payable %,V219900Collateral for sec (sec lend)219900/%,R,FACCOUNT,TGASB_34_35,X,NCOLLATERAL SEC LEND!Collateral for Securities on Loan %,V253500Current Cap Lease Obligations2535000%,R,FACCOUNT,TGASB_34_35,X,NCURRENT CAP LSE OBLI"Capital Lease Obligations, current %,V252500Current Bonds Payable2525000%,R,FACCOUNT,TGASB_34_35,X,NCURRENT BONDS PAYABL Bonds and Notes Payable, current %,V290000Due to - PS working capital290000 %,V291000Due to other funds291000.%,R,FACCOUNT,TGASB_34_35,X,NDUE TO OTHER FUNDSDue to Other Funds! Total Current LiabilitiesNoncurrent Liabilities: %,V235000Def Rev - Long Term235000,%,R,FACCOUNT,TGASB_34_35,X,NDEFERRED REVENUEDeferred Revenue %,V253000Capital lease obligation253000/%,R,FACCOUNT,TGASB_34_35,X,NCAPITAL LEASE OBLIGCapital Lease Obligations %,V251000 Notes pay251000 %,V252000 Bonds pay252000/%,R,FACCOUNT,TGASB_34_35,X,NBONDS_NOTES PAYABLEBonds and Notes Payable$ Total Noncurrent LiabilitiesTotal Liabilities Net Assets/Invested in Capital Assets, Net of Related Debt Restricted: Nonexpendable Expendable Total Net Assets Total Liabilities and Net Assets%,QKRDJ_UGL_GASB_35_FIN_STMTS.%,FFUND_CODE,TGASB_34_35_FUND,NPLANT_FUNDS_UNR1%,FFUND_CODE,TGASB_34_35_FUND,NPLANT_FUNDS_NONEXPE STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - BY FUND Total FundsPlant Agency andAgency Operating Revenues: %,V400100Undergrad summer fees-resident400100 %,V400200Undergrad summer fees-non res400200 %,V400300Undergrad fall fees - resident400300 %,V400400Undergrad fall fees - non res400400 %,V400500Undergrad winter fees - res400500 %,V400600Undergrad winter fees -non res400600 %,V402000Grad educ summer fees- res402000 %,V403000Ext noncredit oncampus403000 %,V403001Extension Noncredit Fees403001 %,V403100Ext noncredit oncampus-non res403100 %,V403200Ext noncredit offcampus403200 %,V404510Instructional Computing - fall404510 %,V405000Other misc educational fees405000 %,V406001Activity & Facility Fees406001 %,V406110Act Fac Fees-fall-undergrad406110 %,V406120Act & Fac Fees Fall grad&prof406120 %,V406210Act & Fac Fees-winter-undergra406210(%,R,FACCOUNT,TGASB_34_35,X,NSTUDENT FEESTuition and Fees %,V760001 Student aid760001 %,V760100Undergraduate resident760100 %,V760200Undergraduate non-resident760200 %,V760300Graduate resident760300 %,V760400Graduate non-resident760400 %,V760500Professional resident760500 %,V760600Professional non resident760600 %,V760700Undergrad fee waivers resident760700 %,V760800Undergrad fee waivers non res760800 %,V760900Graduate fee waivers resident760900 %,V761000Graduate fee waivers non res761000 %,V763000Scholarship& Fellowship Offset763000%%,FACCOUNT,TGASB_34_35,X,NSTUDENT AIDLess: Scholarship Allowances Net Tuition and Fees %,V436025International Center%,V0520Landmark Lab - CRH%,V0535MO Rehab Center%,V0540 Optical Shop%,V0550Psychological Clinic%,V0555Rental Properties%,V0560Repertory Theatre%,V0565Research Animal Diag Lab%,V0570Research Reactor%,V0575ShowMe State Games%,V0580Television Station%,V0585Univ Hospitals and Clinics%,V0586 UHC - Clinic%,V0587UHC - Corporate%,V0595University Physicians%,V0600University Press%,V0605Vet Med Diagnostic Lab%,V0610Vet Med Teaching Hospital%,V0615Miscellaneous Other Auxiliariem%,FFUND_CODE,TGASB_34_35_FUND,X,NAUXILIARIES_BKSTR,NAUXILIARIES_HOUS_DIN,NAUXILIARIES_UNR,NAUXILIARY_PAT_SERV Total AuxiliariesService Operations: Total Service Operations%,LACTUALS,SYTD,FPROJECT_ID,_%,ATT,FPROGRAM_CODE,UDESCR%,SBEGBAL,R,FACCOUNT,V300000P%,R,FACCOUNT,TGASB_34_35,NGIFTS,NOTHER GOVT GRANTS,NSTATE GRANTS,NFEDERAL GRANTS%,R,FACCOUNT,TGASB_34_35,NINVEST & ENDOW INC,NDISP OF PLANT ASSETS,NINTEREST CAP DEBT,NPAYMENTS TO BENE,NFEDERAL APPROPS,NINTEREST NOTES REC,NLOAN FUND DEDUCT,NOTHER OPERATING REV,NPATIENT MED SERV,NSALES OF AUX/EDUC,NSTUDENT AID,NSTUDENT FEES-%,R,FACCOUNT,TGASB_34_35,NINVESTMENT IN PLANT*%,FACCOUNT,TGASB_34_35,NOPERATING EXPENSES#%,R,FACCOUNT,TGASB_34_35,NTRANSFERS'RESTRICTED AND UNRESTRICTED PLANT FUNDSXGASB15XProgramBalanceState Gifts and Investment &Bond Transfers InCode AppropriationGrants Other IncomeProceeds Deductions(Out) RESTRICTED:%,V0UNSPECIFIED PROGRAM0%,VA8500JORDAN FOUNDATION GIFTSA8500%,VC5299FRIENDS OF GARDENC5299%,VC5427TOWNSEND HALL RESTRICTEDC5427%,VC8108DESIGN, CONSTRUCTION & IMPR-DAC8108%,VC8114STATE APPROPRIATIONSC8114%,VC8117C8117%,VC8125LIFE SCIENCE BUILDINGC8125%,VC8304MEM STADIèappPRESS BOX REN BONDC8304%,VC8309VA AVE PARKING (BOND)C8309%,VC8310VA AVE HOUSINGC8310%,VC8311JONES,LATHROP,LAWSC8311%,VC8402US DEPT OF HUD B-98-SP-MO-0078C8402%,VC8404US DEPT OF HUD B-99-SP-MO-0150C8404%,VC8406USDA ARS 59-3622-8-317 RANDALLC8406%,VC8409MoDot Str-2100 (511) Edwards 7C8409%,VC8415MODOT STP-2100 (508) EDWARDSC8415%,VC8416US DEPT HUD - CHIPPENDALEC8416%,VC8417NASA NAG 9-1230C8417%,VC8418DHHS 1C76 HF00221-01C8418%,VC8419DHHS 1C06 RR16498-01C8419%,VC8420DOE DEFG02 01CH11098C8420%,VC8421US DEPT OF AG GARDNERC8421%,VC8422MODOT STP-2106 (513)C8422%,VC8500RESIDENCE RENOVATION GIFTS FUNC8500%,VC850282-2086 HEALTH SCIENCES LIBRARC8502%,VC8503MEMORIAL UNION SOUTH LOBBYC8503%,VC8504MEMORIAL UNION TOWER LIGHTINGC8504%,VC8505VET MED FACILITIES IMPROVEMENTC8505%,VC8506VET MED EQUINE EQUIPMENT-W< ALTOC8506%,VC8507BLACK CULTURE CENTER BUILDINGC8507%,VC8508NEW VTH GIFT EQUIPC8508%,VC8509B&PA BUILDING FUNDC8509%,VC8512TECHN GIFTS CORNELL HALLC8512%,VC8513ENG LAB/C-ROOM PLANT PROJECTC8513%,VC8514LUDMILA WEIR JOURNALISM FURNISC8514%,VC8515LEE HILLS BUILDING FUNDC8515%,VC8517BASKETBALL ARENA BUILDING FUNDC8517%,VC8518 SPORTS PARKC8518%,VC8519WEIGHT ROOM EXPANSIONC8519%,VC8520MIZZOU TRACK FACILITYC8520%,VC8521GOLF COURSE CAPITAL IMPROVEMENC8521%,VC8522COLONNADE RENOVATIONC8522%,VC8523FOREMOST GUERNSEY FARM ADDITIOC8523%,VC8524MO AG PLANT BIOTECH BUILDINGC8524%,VC8526CORNERSTONE CAMPAIGN-ECKLES HAC8526%,VC8528ANIMAL SCIENCE RESEARCH CENTERC8528%,VC8530HUNDLEY-WHALEY MULTIPURPOSE BUC8530%,VC8535SCHOOL OF NATURAL RESOURCES BUC8535%,VC8538LANDSCAPE DEVELOPMENT GIFTS FUC8538%,VC8542LAW SCHOOL BUILDING FUND GIFTSC8542%,VC8543C OF B - NEW BUILDING LANDSCAPC8543%,VC8545JEFFERSON SCULPTUREC8545%,VC8546950207 BUS & PUB ADMIN BUILDC8546%,VC8547 TIGER MOSAICC8547%,VC8548SOCCER FIELD LIGHTSC8548%,VC8556ENG BLDG EAST RENOVATIONC8556%,VC8558 B-BALL ARENAC8558%,VC8563 TIGER PLAZAC8563%,VC8564LSC CAPITAL GIFTSC8564%,VC8565HI SIMMONS BUSTC8565%,VC8566NUTTER FAMILY INFORM COMMONSC8566%,VC8605SYSTEM FAC HOUSINGC8605%,VC8760C8760%,VK4716KEMPER GIFT 5283K4716%,VK4717NICHOLS GIFT 5281K4717%,VK8105FY99 STATE APPOPRIATIONK8105%,VK8106FY00 STATE APPROPRIATIONK8106%,VK8109HEALTH SCIENCE BLDG CONSTRUCTIK8109%,VK8301PARKING STRUCTUREK8301%,VK8307ARCHIPENKO #5278K8307%,VK8309TWIN OAKS RENOVATIONK8309%,VK8501UNIVERSITY WAYK8501%,VK8502OAK STREET HOUSINGK8502%,VK8600PLANT FUND INVESTMENTK8600%,VK8700CAMPUS CONTINGENCY RESERVESK8700%,VR8101CAP ST. APPROP-PHASE IIR8101%,VR8150CAP ST APPROP - ENGR EQUIPR8150%,VR8300HAVENER CENTERR8300%,VR8302NEW RESIDENCE HALL BUILDING #1R8302%,VR8500CIVIL ENGINEERINGR8500%,VR8501R8501%,VR8502 REPL TRACKR8502%,VR8503PHYSICAL RECREATION FACILITYR8503%,VR8504SCHRENK CHEMISTRY BUILDINGR8504%,VR8505ROCK MECH BLDG 4 RENOVATIONR8505%,VR8506BULLMAN CHAIRBACK SEAT FUNDR8506%,VR8609RES HALLS MAINT PROJECTSR8609711100 %,V711200SB-Non-exempt students711200 %,V712000SB-Accrued benefits712000 %,V713000SB-Non-payroll salaries713000 %,V714000SB-Educational assist-summer714000 %,V714100SB-Educational assist-fall714100 %,V714200SB-Educational assist-winter714200 %,V714400SB-Depend Educ Assist-Fall714400 %,V715000SB-Moving expense715000 %,V716000SB-In kind room & board716000 %,V717000SB-Vacation liability717000 %,V718000SB-Other718000(%,FACCOUNT,TGASB_34_35,X,NSTAFF BENEFITS %,V393000Other Allocations/Transfers In393000 %,V450000Internal sales & services450000 %,V450010Suspense items-feeders450010 %,V450020Employee Contribution450020 %,V450030Employer Contribution450030 %,V450050Hospital Rebillings450050 %,V450200Lab collections450200 %,V450300Internal non plan450300 %,V450500Pharmacy450500 %,V450600X-Ray450600 %,V450700Clinic450700 %,V450800Related party revenue450800 %,V452000Hospital support for prof452000 %,V600000Cost of Goods Sold600000 %,V600100 COGS Animals600100 %,V600110Research Animals-Feed600110 %,V600120COGS-Research Animals Bedding600120 %,V600130COGS-Research Animal Drugs600130 %,V600140COGS-Research Animal Misc600140 %,V600200COGS Auction sale return600200 %,V600300 COGS Beverage600300 %,V600400COGS Calendars600400 %,V600500 COGS Clothing600500 %,V600600 COGS Coal600600 %,V600700COGS Commissioned item600700 %,V600800COGS Computer supplies600800 %,V600900 COGS Contacts600900 %,V601000COGS Cost of fundraisers601000 %,V601100COGS Custom publishing601100 %,V601200 COGS Demos601200 %,V601300 COGS Food601300 %,V601400 COGS Freight601400 %,V601500COGS General books601500 %,V601600 COGS Gifts601600 %,V601700 COGS Glasses601700 %,V601800COGS Graduation601800 %,V601900COGS Greeting cards601900 %,V602000COGS Health and beauty602000 %,V602100COGS Horticulture602100 %,V602200 COGS Jewelry602200 %,V602400COGS Low vision602400 %,V602500COGS Magazines602500 %,V602600COGS Medical instruments602600 %,V602700COGS Medical reference602700 %,V602800COGS New Text purchases602800 %,V602900COGS Newspapers602900 %,V603000 COGS Paper603000 %,V603100 COGS Printing603100 %,V603200COGS Raw material603200 %,V603300COGS Record/cassette/cd603300 %,V603400COGS Sealed bid return603400 %,V603500COGS Shrinkage603500 %,V603600COGS Site licenses603600 %,V603700 COGS Software603700 %,V603800 COGS Supplies603800 %,V603900COGS Textbooks603900 %,V604000COGS Used Text purchases604000 %,V604100COGS Electronics604100 %,V604110COGS Medical Clothing604110 %,V604120 COGS Hardware604120 %,V604130COGS Telecommunications604130 %,V604140COGS Service Parts604140 %,V605000U Press transfer to W I P605000 %,V720001Department operating expense720001 %,V721000Business travel & meeting exp.721000 %,V721100Bus travel-domestic-in state721100 %,V721200Bus travel-domestic-out state721200 %,V721300Bus travel-foreign721300 %,V721400Bus travel-job candidate exp721400 %,V721410Charter Travel721410 %,V721420Commercial Travel721420 %,V721430 Team Travel721430 %,V721440Big 12/NCAA Travel721440 %,V721450Recruiting Travel721450 %,V721460Public Relations721460 %,V721500Bus mtg expense-equip rental721500 %,V721600Business mtg exp-room rental721600 %,V721700Business mtg exp-food catering721700 %,V721800Bus mtg exp- other services721800 %,V721850Bus Mtg Exp-Non Medicare Allow721850 %,V721900Business travel A-21 exclusion721900 %,V722000Faculty & staff training & dev722000 %,V722100Fac/staff trng&dev-meeting exp722100 %,V722200Fac/staff trng&dev-consultant722200 %,V722300F/S t/d-trav prof dev instate722300 %,V722400F/S t/d-trav prof dev outstate722400 %,V722500F/S t/d-trav prof dev foreign722500 %,V722600F/S trng & dev A-21 exclusion722600 %,V723000Postage/delivery services723000 %,V723100Postage723100 %,V723200Courier services723200 %,V723300Express mail delivery service723300 %,V723400Other shipping charges723400 %,V723500Postage A-21 exclusion723500 %,V723600Federal Penalty Mail723600 %,V724000Telephone/fax services724000 %,V724100Telephone/equipment724100 %,V724200Telephone change services724200 %,V724400 Wire services724400 %,V724500Cell phone charges724500 %,V724600Beepers724600 %,V724700Wats724700 %,V724900Telephone A-21 Exclusion724900 %,V725000Marketing/advertising expense725000 %,V725100 Advertising725100 %,V725200TV advertising725200 %,V725300Radio advertising725300 %,V725400Newspaper advertising725400 %,V725500Marketing A-21 exclusion725500 %,V726000 Insurance726000 %,V726100: (Refunded a Portion of the Outstanding Srs 1997 Bonds)0System Facilities Revenue Bond Dated June, 2002,: Series 2002a Variable Interest Rate, Due November 20326Health Facilities Revenue Bonds, Dated November, 1996,5 Interest Rates 3.6% To 5.6%, Due Serially To 20267 Health Facilities Revenue Bonds, D< ated November, 1998,7 Interest Rates 4.0% To 5.125%, Due Serially To 2028. Total System & Hospital Bonds Payable ?Notes Payable: 4èapp Bookstore Property Acquisition Note, Dated 0 January, 1999, Interest Rate 5.75%, Due 2004[ Total System & Hospital Bonds & Notes Payable #Hospital Capital Lease Obligations:6Columbia Regional Hospital, Dated September 30, 1999, . Interest Rate 8.24%, Due September 1, 20190 Total Hospital Capital Lease Obligations %,V730900Gasoline730900 %,V731000Diesel731000 %,V731100Diesel - off road731100 %,V731200 Photography731200 %,V731300Cleaning supplies731300 %,V731400Laundry supplies731400 %,V731500Linen supplies731500 %,V731600 Shop supplies731600 %,V731700Research animals expense731700 %,V731710Research Animals - Feed731710 %,V731720Research Animals - Bedding731720 %,V731730Research Animals Drugs731730 %,V731740Research Animals Misc731740 %,V731800Hospital supplies-dietary item731800 %,V731900Food stores - misc food731900 %,V732000Food stores - paper supplies732000 %,V732100Food stores - china/glassware732100 %,V732200Food stores - silverware732200 %,V732300Food stores - baked goods732300 %,V732400Food stores - fruit732400 %,V732500Food stores - dairy products732500 %,V732600Food stores - groceries732600 %,V732700Food stores - vegetables732700 %,V732800Food stores - other732800 %,V732900Formula732900 %,V733000 Meat/seafood733000 %,V733100Hospital supplies-medical item733100 %,V733200IV accessories733200 %,V733300Surgical instruments733300 %,V733400Electrography supplies733400 %,V733500Cath lab theraputic supplies733500 %,V733600Reproduction supplies733600 %,V733700Non-medical supplies733700 %,V733800Radiology supplies733800 %,V733810Reproc Pt Chg Items733810 %,V733820Special Order Patient Chargeab733820 %,V733830Disposable Patient Chg Items733830 %,V733840Pathology Charge Items733840 %,V733850Resp Therapy Charge Items733850 %,V733860Pharmacy Charge Items733860 %,V733870Drugs733870 %,V733900E & T course cost733900 %,V734000Photography dark room supplies734000 %,V734100Supplies A-21 exclusion734100 %,V738000Dues/memberships738000 %,V738100Employees dues to prof assoc738100 %,V738200Employees dues to other orgs738200 %,V738300University memberships738300 %,V738400Dues-Non Medicare Allow-Hospit738400 %,V739000Computing expense739000 %,V739100Direct computer cost739100 %,V739200Computer supplies739200 %,V739300Computer software739300 %,V739400Network charges739400 %,V739500Data port charges reimbursable739500 %,V739600Data port charges billable739600 %,V739700Programs/support739700 %,V739800Contracts/agreements/license739800 %,V740002Non-capital equipment740002 %,V740100Computers - Non Capital740100 %,V740200Office Equipment - Non Capital740200 %,V740300Other Equipment - Non Capital740300 %,V740400Classroom Equip - Non Capital740400 %,V740500Laboratory - Non Capital740500 %,V740600Furniture - Non Capital740600 %,V740800M&R equipment non-capital740800 %,V740900Misc Facilities Charges < 5000740900 %,V741000 Crop expense741000 %,V741100Seeds741100 %,V741200Custom harvesting741200 %,V741300Irrigation supplies741300 %,V741400Fertilizer & chemicals741400 %,V741500Crop expense A-21 exclusion741500 %,V741600Rent/Lease Office Equipment741600 %,V741610Rent/Lease Office Equip A-21741610 %,V741620Rent Patient Tables/Mattresses741620 %,V742000Other misc expense742000 %,V742100Interest expense-internal loan742100 %,V742101Vendor Discounts-Earned/Lost742101 %,V742106Nurse Recruiting Tuition Expen742106 %,V742200 Commissions742200 %,V742300 Contracts742300 %,V742400Payouts742400 %,V742500Guarantees/options742500 %,V742600Service charge742600 %,V742700Overage/shortage - Expenditure742700 %,V742850JCAHO Expenses742850 %,V742860Bad Debt Expense742860 %,V742900 FRA expense742900 %,V743000Semester break expense743000 %,V743100 Field day743100 %,V743200Awards743200 %,V743300Other dept exp A-21 exclusion743300 %,V743400Obsolete inventory743400 %,V743500 Book loan743500 %,V743600Bank service charges743600 %,V743700Credit card charges743700 %,V743800 Freight(UPS)743800 %,V743900Gain/loss on credit requests743900 %,V743950UBI Tax Expense743950 %,V743999Other Expenditures743999 %,V750000Professional services750000 %,V750100Consulting services750100 %,V750110Consulting Travel-Non Taxable750110 %,V750120Research Participant Fee750120 %,V750200Interpreter services750200 %,V750300Moving services750300 %,V750400Locksmith services750400 %,V750500Recycling pick-up750500 %,V750600Brinks services750600 %,V750700Energy administration750700 %,V750800Trash removal/hauling750800 %,V750900Other professional fees750900 %,V751000 Temp services751000 %,V751100Security751100 %,V751200Continuing Ed Support751200 %,V751300Speaker honorium751300 %,V751400Profess Serv-A-21 exclusion751400 %,V753002Hospital professional services753002 %,V753020Hosp-Outsource Fees753020 %,V753030Hosp-Statement Fees753030 %,V753050Hosp-purchased patient service753050 %,V753100Non-tax bad debt recovery Hosp436025 %,V460001Revenue deductions460001 %,V463000Revenue deduct-non-taxable463000 %,V465000Rev ded-returns & adjustments4650006%,LACTUALS,SYTD,R,FACCOUNT,TGASB_34_35,NFEDERAL GRANTSFederal Grants and ContractsG%,LACTUALS,SYTD,R,FACCOUNT,TGASB_34_35,NOTHER GOVT GRANTS,NSTATE GRANTS$State and Local Grants and Contracts6%,LACTUALS,SYTD,R,FACCOUNT,TGASB_34_35,NPRIVATE GRANTSPrivate Grants and Contracts %,V420100Taxable Primary sales aux/educ420100 %,V420200Taxable Primary-athletic sales420200 %,V420400Taxable Primary-concert ticket420400 %,V421300Taxable Primary-ticket sales421300 %,V430000Non Taxable sales430000 %,V431200Non Taxable-conference revenue431200 %,V431400Non Taxable-department charges431400 %,V431600Non Taxable-hous room & board431600 %,V432100Non Tax-parking fees-other432100 %,V432200Non Taxable-user fees432200-%,R,FACCOUNT,TGASB_34_35,X,NSALES OF AUX/EDUC*Sales and Services of Education ActivitiesAuxiliary Enterprises: Patient Medical Services Housing and Dining Services Bookstores,%,R,FACCOUNT,TGASB_34_35,X,NPATIENT MED SERV Other Medical Services Other Auxiliary Enterprises %,V440100Interest - notes rec students440100 %,V440200Interest - notes rec - other440200 %,V441000Principal-not rec-teach canc>441000 %,V441100Principal-notes rec-head start441100 %,V441200Principal-notes rec-law enforc441200 %,V441300Principal-notes rec-teach-cert441300 %,V441400Principal-notes rec-nurse/medt441400 %,V441500Principal-notes rec-peace corp441500 %,V441600Principal-notes rec-chld/fam/e441600 %,V891100Prin cancell-death-fed loans891100 %,V891200Prin cancellation-disability891200 %,V891300Prin cancellation-bankruptcy891300 %,V891400Prin canc-univ loan bad debt891400 %,V891500Prin cancellation-assigned891500 %,V891600Prin cancellation-low balance891600 %,V891900Prin cancel-teacher >7/1/72891900 %,V892000Prin cancellation-headstart892000< %,V892100Prin cancel-law enforcement892100 %,V892200Prin canc-teacher-certain sub892200 %,V892300Prin cancel-nurse/med tech892300 %,V892400Princ cancellation-peace corps892400 %,V892500Prin cancellation-HRI/EI892500 %,V892600Interest cancellation-death892600 %,V892700Interest cancellation-disabili892700 %,V892800Interest cancellation-bankrupt892800 %,V892900Prin cancel-integr res loans892900 %,V893300Int cancellation-assigned893300 %,V893400Int cancellation-low balance893400@%,R,FACCOUNT,TGASB_34_35,X,NINTEREST NOTES REC,NLOAN FUND DEDUCT-Notes Receivable Interest Income, net of Fees %,V494001 Misc Revenue494001 %,V494100Misc Revenue-tax primary Loc494100 %,V494500Misc Revenue-tax non-prim loc494500 %,V495000Misc Revenue-non taxable495000 %,V495050 Royalties495050 %,V495300Non tax misc rev-rental income495300 %,V495400Non tax misc rev-clearing495400 %,V495600Non tax m r-freight income495600 %,V496999Other revenues496999 %,V971000Univ Cost Sharing DC-Salaries971000 %,V972000Univ Cost Shar DC-Fringe Ben972000 %,V973000Univ Cost Sharing DC-Other973000 %,V974000Non-Univ In-Kind Match974000 %,V981000Indirect Costs-Grantor981000 %,V982000Indirect Costs-University982000 %,V991000Cost Shar Offsets-IDC C/S Univ991000 %,V992000Cost S Offsets-IDC C/S Grantee992000 %,V993000Cost Shar Ofsts-IDC C/S Granto993000 %,V994000Cost SharNon-UnivIn-Kind Match994000/%,R,FACCOUNT,TGASB_34_35,X,NOTHER OPERATING REVOther Operating Revenues Total Operating RevenuesOperating Expenses: %,V700001S & W - Teaching & Research700001 %,V701000S&W-Rank Fac(tenure & ten tr)701000 %,V702000S&W-Ranked Faculty - other702000 %,V703000S&W-Other Teach & Res Staff703000 %,V704000S&W-GTA's/GRA's704000 %,V705000S&W-Admin & Support705000 %,V705100S&W-Exempt executive/admin705100 %,V705200S&W-Exempt professional705200 %,V705300S&W-Capitalized Costs705300 %,V706000S&W-Non-Exempt706000 %,V706200S&W-Non-Exempt technical706200 %,V706300S&W-Office/clerical706300 %,V706400S&W-Non-Exempt crafts & trades706400 %,V706500S&W-Non-Exempt service706500 %,V707100S&W-Student employees707100 %,V708000 S&W-Other708000 %,V708200S&W-Accrued vacation708200 %,V708300S&W-Non-payroll salaries708300 %,V708400S&W - Incentive Pay708400 %,V708500S&W - Transition Pay708500"%,FACCOUNT,TGASB_34_35,X,NSALARIESSalaries and Wages %,V710000Staff Benefits710000 %,V710100SB-Ranked Fac (ten & ten tr)710100 %,V710200SB-Ranked Faculty - other710200 %,V710300SB-Other teaching and research710300 %,V710400SB-GTA's/GRA's710400 %,V710500SB-Exempt executive/admin710500 %,V710600SB-Exempt professional710600 %,V710700SB-Capitalized Costs710700 %,V710800SB-Non-exempt technical710800 %,V710900SB-Non-exempt office/clerical710900 %,V711000SB-Non-exempt crafts and trade711000 %,V711100SB-Non-exempt serviceScholarships and Fellowships %,V501000Equipment assets offset501000 %,V502000Building, Infra, CIP offset502000 %,V503000 Land offset503000 %,V504000Library Books offset504000 %,V505000Livestock offset505000 %,V505500Artwork offset505500 %,V770000Equipment > $5,000770000 %,V770100Trade In Allowance770100 %,V777100Computers - Capital777100 %,V777200Software - Capital777200 %,V777300Office Equipment - Capital777300 %,V777400Other Equipment - Capital777400 %,V777600Laboratory - Capital777600 %,V777700Furniture - Capital777700 %,V777800Vehicles - Capital777800 %,V777900Field & facilities equip - Cap777900 %,V778000Equipment M & R Capital778000 %,V780000Library acquisitions780000 %,V788100Library Acquisition-Capital788100 %,V790001Facilities & capital imprvmnts790001 %,V793000Landscape/Grounds capital793000 %,V796500Bldg reno/rehab capital796500 %,V797000Bldg repair - capital797000 %,V798000Utility dist-capital798000 %,V798500798500 %,V799000New construction proj-building799000 %,V799500Other capital improvements799500 %,V799600Artwork & Museum Objects >50007996008%,FACCOUNT,TGASB_34_35,X,NCAPITAL ASSETS,NCAPITAL OFFSETCapital Expense %,V821000Building depreciation821000 %,V822000Equipment depreciation822000 %,V822500Infrastructure depreciation822500%,FACCOUNT,TGASB_34_35,X,NDEPR Depreciation  Total Operating Expenses4Operating Income (Loss) before State Appropriations 5 and Nonoperating Revenues (Expenses) and TransfersState Appropriations4Operating Income (Loss) after State Appropriations, 8 before Nonoperating Revenues (Expenses) and Transfers!Nonoperating Revenues (Expenses): %,V410000Fed Ag Experiment Sta approp410000 %,V410100Federal Coop Extension approp410100 %,V410200Federal other approp410200+%,R,FACCOUNT,TGASB_34_35,X,NFEDERAL APPROPSFederal Appropriations %,V470000Endowment income470000 %,V470100Endowment income-balanced pool470100 %,V470200Endowment income - fixed pool470200 %,V470300Endowment income -annual distr470300 %,V470400Endowment income -state match470400 %,V470500Endowment income -sep invested470500 %,V470600Endow Income-Spec Instructions470600 %,V470700Endow Income-Pooled Income Fnd470700 %,V470800Endow Income-Commingled Muni470800 %,V470900Endow Inc- U S Government Pool470900 %,V475000Investment income475000 %,V475100Investment income-general pool475100 %,V475200Investment income-cap proj nts475200 %,V475300Investment income-pool 3475300 %,V475400Investment inc-mineral rights475400 %,V475500Investment inc-retirement fund475500 %,V475600Real gain(loss)-sale of invest475600 %,V475700Unrealized gain(loss)475700.%,R,FACCOUNT,TGASB_34_35,X,NINVEST & ENDOW INCInvestment and Endowment Income Private Gifts %,V506000Retire of Indebtedness506000 %,V900000Debt service - principal900000 %,V901000Debt service - interest901000 %,V901001Accrued Interest Expense901001 %,V901002Amortized Discount901002 %,V901003Amortized Issue Costs901003 %,V901004Amortized Bond Loss901004 %,V914000Investment in plant-rec debt914000-%,R,FACCOUNT,TGASB_34_35,X,NINTEREST CAP DEBTInterest Expense %,V450040Employer Contrib - Retirement450040 %,V833600University Retirement833600/%,R,FACCOUNT,TGASB_34_35,X,NRETIREMENT BENEFITS3Retirement Benefits, Net of University Contribution %,V930000Payments to beneficiaries930000,%,R,FACCOUNT,TGASB_34_35,X,NPAYMENTS TO BENEPayments to Beneficiaries0 Net Nonoperating Revenues (Expenses) before 5 Capital and Endowment Additions and TransfersF Income (Loss) Before Capital and Endowment Additions and TransfersCapital State AppropriationsCapital Gifts and Grants$Private Gifts for Endowment Purposes %,V390000Mandatory Transfers In390000 %,V390100Mandatory Trfs In-DRT390100 %,V390300Mandatory Trf In -Other390300 %,V860001Mandatory Trfs Out860001 %,V861100Mand Trf Out - Debt Retirement861100 %,V861300Mand Trf Out - Other861300D Net Other Nonoperating Revenues ( Expenses) before Transfers *%,R,FACCOUNT,TGASB_34_35,X,NMANDATORY TRFSMandatory Transfers In (Out) %,V391000Non Mandatory Trfs In391000 %,V391100Non Man Trf In R&R(NonCapPl)391100 %,V391200NonMand Trf In R&R(Cap Pool)391200 %,V391300NonMan Trf In Other391300 %,V862001Non Mandatory Trf Out862001 %,V862100Non-Mand Out-R&R(non-cap pool)862100 %,V862200Non-Mand Out-R&R(capital pool)862200 %,V862300< Non-Mand Trf Out - Other862300 %,V863050Related Entity Support863050.%,R,FACCOUNT,TGASB_34_35,X,NNON MANDATORY TRFS Non Mandatory Transfers In (Out)-%,R,FACCOUNT,TGASB_34_35,X,NGEN REVENUE ALLOCGeneral Revenue Allocations6 Net Nonoperating Revenues (Expenses) and Transfers. Increase (Decrease) in Net Assets %,V300000Net Assets (Fund Equity)3000004%,LACTUALS,SBAL,R,FACCOUNT,TGASB_34_35,X,NNET ASSETSNet Assets, Beginning of Year.%,FACCOUNT,TGASB_34_35,X,NCHANGE IN ACCTG PRIN5Accumulative Effect of Change in Accounting Principle.%,FACCOUNT,TGASB_34_35,X,NDISP OF PLANT ASSETSEquipment Writeoff'Net Assets, Beginning of Year, AdjustedNet Assets, End of Year1%,QKRDJ_UGL_GASB_35_FIN_STMTS,CA.POSTED_TOTAL_AMT%,ATT,FDESCR,UDESCR%,ATT,FACCOUNT,UACCOUNTA%,FFUND_CODE,TGASB_34_35_FUND,NOPERATIONS_UNR,NCLEARING_ACCTS_UNR2%,FFUND_CODE,TGASB_34_35_FUND,NAUXILIARIES_CONT_ED%,V0700%,V0705%,V0710%,V0715%,V0720%,V0725%,V0730%,V0735%,V0740%,V0745%,V0750%,V0755%,V0760%,V0765%,V0770%,V0775%,V0780%,V0785%,V0790%,V0795%,V0800%,V0805%,V0810%,V0815%,V0820%,V0825%,V0830-%,FFUND_CODE,TGASB_34_35_FUND,X,NSVC_OPER_UNR%,V0900%,V0905%,V0910%,V0915%,V0920%,V0925%,V0930%,V0935141011 %,V141012Denials141012 %,V141014Medicaid Shortage141014 %,V141015Bad Debt Unassigned141015 %,V141016Bad Debt Unassiged Recovery141016 %,V141300Cash In Process141300 %,V141310CIP Group3 Receipts141310 %,V141311CIP Group4 Receipts141311 %,V141312CIP Group5 Receipts141312 %,V141313CIP HOM Receipts141313 %,V141320CIP UP Applications-Group 3141320 %,V141322CIP UP Hospital Applications141322 %,V141323CIP UP Comm Prac Applications141323 %,V141324CIP UP Refunds141324 %,V141400PIP Payment Regular141400 %,V141401PIP Payment Outlier141401 %,V141402PIP Application141402 %,V141403PIP Bal Fwd & Adjustments141403 %,V141500Capitation Receipts141500 %,V141501POS Capitation Receipts141501 %,V141503Stop Loss Insurance Receipts141503 %,V141504Pharmacy Capitation Receipts141504 %,V141510Hospital Cap Applications141510 %,V141511Primary Doctor Applications141511 %,V141512Specialty Doctor Applications141512 %,V141513Community Prac Doc Application141513 %,V14151415% Cap Withhold141514 %,V141515POS Prim Doc Application141515 %,V141516Pharmacy Offsets141516 %,V141517Out of Area Offsets141517 %,V141518Stop Loss Insurance Offsets141518 %,V141519Urgent Care Offsets141519 %,V141521Direct Pay HMO Application141521-%,FACCOUNT,TGASB_34_35,X,NPATIENTS_RECEIVABLE Patient Services Receivable, net %,V130000Current Pledges Receivable130000-%,FACCOUNT,TGASB_34_35,X,NCURRENT PLEDGES RECCurrent Pledges Receivable, net %,V132000Accts rec - students132000 %,V132200Accounts Receivable-PS AR/BI132200 %,V132500Accts rec - miscellaneous132500 %,V132600Accts rec - credit memos132600 %,V140000Allow for uncoll student accts140000 %,V140500Allow for uncoll misc accts140500 %,V160000Suspense160000-%,FACCOUNT,TGASB_34_35,X,NACCOUNTS RECEIVABLEOther Accounts Receivable, net %,V132900Invest Settlement Receivables132900,%,FACCOUNT,TGASB_34_35,X,NINVESTMENT RECEIVE!Investment Settlements Receivable+%,FACCOUNT,TGASB_34_35,X,NSUSPENSE/CLEARINGSuspense/Clearing %,V150000 Inventories150000 %,V150100Inventories-CIP150100 %,V151000Inventory- operating room151000 %,V151100Inventory- medique151100 %,V151300Inventory- pharmacy151300 %,V151400Inventory- gift shop151400 %,V151600151600 %,V151800Inventory-mat mgmt - UH151800 %,V151900Inventory- same day surgery151900 %,V152100Inventory- food service152100 %,V152200Inventory- engineering152200 %,V152400Inventory- cardiology152400 %,V152500Inventory- power plant152500 %,V152600Inventory- labs152600 %,V152620Inventory- DME152620 %,V152630Inventory- Retail Pharmacy152630%%,FACCOUNT,TGASB_34_35,X,NINVENTORIES %,V161000Prepaid expense161000)%,FACCOUNT,TGASB_34_35,X,NPREPAID EXPENSEPrepaid Expenses %,V138250Student Loans Outstanding-S T138250 %,V138500Allow Uncoll Stud Loans-S T138500+%,FACCOUNT,TGASB_34_35,X,NCURRENT NOTES RECCurrent Notes Receivable, net %,V191000Due from other funds191000 Total Current AssetsNoncurrent Assets: %,V121800Temp invest-restricted deposit121800)%,FACCOUNT,TGASB_34_35,X,NRESTRICTED CASH$Restricted Cash and Cash Equivalents %,V130500Pledges Receivable130500,%,FACCOUNT,TGASB_34_35,X,NPLEDGES RECEIVABLEPledges Receivable, net %,V135000Student loans rec -collections135000 %,V136000Student loans rec-loans issued136000 %,V137000Student loans-outstanding loan137000 %,V137500Allow for uncoll student loans137500 %,V138000Miscellaneous notes receivable138000+%,FACCOUNT,TGASB_34_35,X,NNOTES RECEIVABLENotes Receivable, net %,V162000Discount on bonds pay162000 %,V163000Deferred Loss Bond Refin163000 %,V165100Bond issue cost165100 %,V199999 Other Assets199999,%,FACCOUNT,TGASB_34_35,X,NDEFERRED AND OTHER!Deferred Charges and Other Assets %,V122000Long term inv -seminary funds122000 %,V122100Long term-fixed pool-balance122100 %,V122200Long term inv-bal pool-balance122200 %,V122300Long term inv-sep inv-balance122300 %,V122400Long term inv-spec instr-balan122400 %,V122500Long term inv -unr gain (loss)122500 %,V122600Long term inv-retire fd-balanc122600 %,V122700Long term inv -insur policies122700 %,V122750Long Term Inv-Art & Museum Obj122750 %,V122800Long term inv-deposit/trustee122800 %,V122850Long Term Inv - Equity Ptnrshp122850 %,V122900Long term inv-cash & cash eq122900 %,V123000Land & properties123000 %,V125000Accrued investment income125000.%,FACCOUNT,TGASB_34_35,X,NLONG_TERM INVESTMENTLong Term Investments %,V171000Land171000 %,V172000Infrastructure172000 %,V172900Infrastructure - accum deprec172900 %,V173000 Buildings173000 %,V173900Buildings - accum depreciation173900 %,V175000Furniture & equipment175000 %,V175900Furn & equip - accum deprec175900 %,V176000Books176000 %,V177000 Livestock177000 %,V178000Construction in progress178000 %,V179000Art & museum objects179000Non Taxable-eldercare block gr432440 %,V432460Non Taxable-eldercare city432460 %,V432470Non Tax-Eldercare Boone cnty432470 %,V432480Non Tax-Eldercare United Way432480 %,V432490Student Health-X-ray432490 %,V432520Over / Short - Revenues432520 Other Auxilliary Enterprises %,V495100Non tax misc rev-photo copy495100 %,V495200Non tax misc rev-commissions495200 %,V495500Non tax m r-service & repairs495500 %,V495800Non tax m r-RDA495800 %,V496000Non tax m r-post office496000 %,V496200Non tax m r-finance services496200 %,V496300Non tax m r-used equipment496300 %,V496400Non tax m r-warranty repair496400 %,V496600Non tax misc rev-Partner Contr496600 %,V496610Non tax misc rev - Credit496610 %,V496620Non tax misc rev-Non-Credit496620 %,V496630Non tax misc rev - Satellite C496630 %,V496640Non tax misc rev-Ext ITV Conf/496640 %,V496650Non tax misc rev-Computer Trai496650 %,V496660Non tax misc rev-Business Cour496660 %,V496670Non tax misc rev-Non Tech Mtg496670 %,V499100Recov of F & A-applicable f&a499100 %,V499300RecovReq499300%,FACCOUNT,TGASB_34_35,X,NAUX & EDUC ACTIV,NOTHER DEPT OPERATING,NPROFESSIONAL & CONSU,NSUPPLY_NONCAP ASSET,NUTILITIES,NINVESTMENT IN PLANT,NSELF INSUR<ANCE BENE6 and Nonoperating Revenues (Expenses) and Transfers'%,R,FACCOUNT,TGASB_34_35,NSTATE APPROPS9 before Nonoperating Revenues (Expenses) and Transfers%,R,FACCOUNT,TGASB_34_35,NGIFTS/ Net Other Nonoperating Revenues (Expenses)  before Transfers2 Net Nonoperating Revenues (Expenses) " and Transfers%,LACTUALS,SYTD %,FACCOUNT,TGASB_34_35,NSALARIES&%,FACCOUNT,TGASB_34_35,NSTAFF BENEFITS%,FACCOUNT,TGASB_34_35,NAUX & EDUC ACTIV,NCAPITAL ASSETS,NCAPITAL OFFSET,NOTHER DEPT OPERATING,NPROFESSIONAL & CONSU,NSELF INSURANCE BENE,NSUPPLY_NONCAP ASSET,NUTILITIESUWIDE#OPERATING EXPENSES BY OBJECT MATRIXXGASB09X Salary & Wage DepreciationEducational & General (A)%,QUGL_CUR_FNDS_OBJECT_INSTR,FFUND_CODE,TGASB_34_35_FUND,NCLEARING_ACCTS_UNR,NOPERATIONS_UNR,NRESTR EXPENDABLE,NSELF_INS_UNR,NSVC_OPER_UNR,NAUXILIARIES_CONT_ED Instruction%,QUGL_CUR_FNDS_OBJECT_RESEARCH,FFUND_CODE,TGASB_34_35_FUND,NCLEARING_ACCTS_UNR,NOPERATIONS_UNR,NRESTR EXPENDABLE,NSELF_INS_UNR,NSVC_OPER_UNR,NAUXILIARIES_CONT_ED Research%,QUGL_CUR_FNDS_OBJECT_PUBLIC,FFUND_CODE,TGASB_34_35_FUND,NCLEARING_ACCTS_UNR,NOPERATIONS_UNR,NRESTR EXPENDABLE,NSELF_INS_UNR,NSVC_OPER_UNR,NAUXILIARIES_CONT_ED Public Service%,QUGL_CUR_FNDS_OBJECT_ACADEMIC,FFUND_CODE,TGASB_34_35_FUND,NCLEARING_ACCTS_UNR,NOPERATIONS_UNR,NRESTR EXPENDABLE,NSELF_INS_UNR,NSVC_OPER_UNR,NAUXILIARIES_CONT_ED Academic Support%,QUGL_CUR_FNDS_OBJECT_STUDENT,FFUND_CODE,TGASB_34_35_FUND,NAUXILIARIES_CONT_ED,NCLEARING_ACCTS_UNR,NCUR_FUNDS_RESTEXP,NOPERATIONS_UNR,NSELF_INS_UNR,NSVC_OPER_UNR Student Services (B)%,QUGL_CUR_FNDS_OBJECT_INSTRSUP,FFUND_CODE,TGASB_34_35_FUND,NCLEARING_ACCTS_UNR,NOPERATIONS_UNR,NRESTR EXPENDABLE,NSELF_INS_UNR,NSVC_OPER_UNR,NAUXILIARIES_CONT_ED Institutional Support ( C)%,QUGL_CUR_FNDS_OBJECT_OP_MAINT,FFUND_CODE,TGASB_34_35_FUND,NCLEARING_ACCTS_UNR,NOPERATIONS_UNR,NRESTR EXPENDABLE,NSELF_INS_UNR,NSVC_OPER_UNR,NAUXILIARIES_CONT_ED$ Operation & Maintenance of Plant $ Scholarships & Fellowships (D)# Total Educational & General.%,QUGL_CUR_FNDS_OBJECT_AUX,CA.POSTED_TOTAL_AMT Auxiliary Enterprises (E)2 Total Current Funds Operating Expenses@%,FFUND_CODE,TGASB_34_35_FUND,NLOAN_FUNDS_NONEXP,NLOAN_FUNDS_UNRLoan Funds (F)B%,FFUND_CODE,TGASB_34_35_FUND,NENDOW_FUNDS_NONEXP,NENDOW_FUNDS_UNREndowment Funds (F) W%,FFUND_CODE,TGASB_34_35_FUND,NPLANT_FUNDS_NONEXP,NPLANT_FUNDS_RESTEXP,NPLANT_FUNDS_UNRPlant Funds (G)4 Total Operating Expenses - All Funds(A) Educational and General Expenditures includes all expenditures for the General Operating Fund (0000), the Clearing Fund (0090), Continuing Education (0445, 0450) and the Restricted Current Funds (i.e. Grant and State Appropriations Funds).(B) Student Services includes all Deptid activity for attributes 5x and 8x. Therefore, operating expenses related to the University's Financial Aid functions are included in Student Services.j(C ) Institutional Support includes all Depid activity for attributes 6x, AGEN, MTRF, NTRF, RET and UNDF.(D) Scholarships and Fellowships includes expenditures in account range 764000 - 764999, based on criteria established by GASB. The remaining Financial Aid Expense is recorded net of the related Tuition and Fees.(E) Auxiliary Enterprises includes activity for attribute AUX, and for all funds in the auxilary range of 0100 - 0440, 0455 - 0699.{(F) Loan and Endowment Fund expenses are included in the category of Student Services on the audited financial statements.(G) Plant Fund expenses are included in the category of Operation and Maintenance of Plant on the audited financial statements.)%,SBAL,R,FACCOUNT,TGASB_34_35,NNET ASSETS"%,R,FACCOUNT,TGASB_34_35,NREVENUES%,FACCOUNT,TGASB_34_35,NAUX & EDUC ACTIV,NCAPITAL ASSETS,NCAPITAL OFFSET,NOTHER DEPT OPERATING,NPROFESSIONAL & CONSU,NSALARIES,NSCHOLAR & FELLOW,NSTAFF BENEFITS,NSUPPLY_NONCAP ASSET,NUTILITIES,NDEPR3%,R,FACCOUNT,TGASB_34_35,NNON_OP REV_EXP,NTRANSFERS AUXILIARY AND SERVICE OPERATIONSNet Assets July 1, 2002RevenuesExpenses0Non-Operating Revenues, Expenditures & TransfersNet Assets June 30, 2003 Auxiliaries:%,V0100Intercoll Athletics AuxiliaryF HBJgM:O Q S U WY[\T^yV`{.bScf&h iPk\m"nsp 'r3 s fvrox{<|H}ǁ̓҅ p 0 UE F6b3Ų ʵȷɹX)4`y&cd =  _Rg Tgm<p]L  B Hz?y( c : wA   R/'#/M!$l&A),Y{-@/1\ 3a a5 i7c9;6.>v8@ BQCBE4dIP cc*  aՊyR>@JTհq{م<̢\$|D d,!+5L?IRV  dMbP?_*+%%&?'?(?)?MLexmark E3224C odXXLetterDINU"4St "FXX??U} } } #} $} } } }  } } } } } } } } } } } $ } $  ; ;';@@ @ @ @ @ !!!!!!!!!!!!!!!!!!!                       >RX(%University of èapp - Consolidated(%University of èapp - Consolidated0! "0##$$$$$$$$$$$$$$$$%$&(A)HSX+@ As of D MMMM DD, YYYA0@ As of June 30, 20030**++++++++++++++++,+-  6(.//000000000000000010234567746889  8  8 9 :;;;<= 9 = 9 3>?@77>@ 8  8 A  8   8   A  8 8 BBAC A C A 3>?@DD E E 8  8  A  8  8  A 8 8 8 8 AC A A A3FGH 8 8 8 8 8   8   I   8   8   I  8 8 8 8 I  I I I  I4 3JKL888888888888888888D ? J0 KL777777777777777787D4 MNOPPPPPPPPPPPPPPPPQPD ? J0 KL777777777777777787D    A * ̭A   B6 LL Sȇ ~ oQ {oma {׸{d   B 6 LL Gz&YA  ף~A {5}A   B 6 LL )\|A (\%ƒA q= bYt~ P zRA  ! B6LLLL p Q}l  - B6#LLLLLL Gn?pA Rp\@A  B6 LL   ! "E.`A(H3CA  ֣pQb_   p= h0A   G\ أpPy zu  ף(uu(\Sz)\,T~ G; Hv.A ~ R   # ! $أN.8A{)9%RgA  ףpX?  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