Angelo State University Schedule C Expenses By Object And

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Angelo State University Schedule C Expenses By Object And Powered By Docstoc
					Angelo State University                                                                                                                Data Input Areas                                                                                                                                                                                                                                                                                                                 Summary For
Schedule C-2: Expenses By Object And Fund Group                                                                                                                                                                                                                                                                                                                                                                                                                    Space Model Input
For the Year Ended August 31, 2008                                                                                                                                                                                                                   (continued)                                                                                                                                                                                                             Total
                                                                                                                                                                                                                                                                                                                                                                                                                                                                       Less Depreciation
                                                                                                                                                                                                                                                                                                                                                                                                                                                                       and Amortization,
                                                       Salaries              Payroll               Costs of          Professional                           Materials                                               Repairs and        Rentals and    Printing and         Bad Debt       Claims and    Scholarships       Depreciation     Federal Sponsored   State Sponsored         Other             Subtotal            Capital Asset                             Federal & State
                                                      and Wages           Related Costs           Goods Sold       Fees and Services       Travel         and Supplies           Utilities           Telecomm       Maintenance          Leases       Reproduction         Expense          Losses     and Fellowships   and Amortization     Pass-Through       Pass-Through         Expenses       Operating Expenses        Purchases              Total             Pass-Throughs
EDUCATIONAL AND GENERAL
   Instruction                                    17,790,516               4,904,086                                     18,958              63,947             21,062                 584             17,617            22,076            2,751              737                                                                                                                      642,046       $      23,484,380            55,480          $   23,539,860   $          23,539,860       Fields Totaled For Space Model Input
   Research                                          323,256                  99,578                                      4,169               7,536             44,907                                  1,463             1,203                               379                                                                                                                       49,912                 532,403            53,173                585,576                      585,576
   Public Service                                    309,996                  91,220                                      2,697                 995                390                                  1,176                                335            1,397                                                                                                                        8,750                 416,956                                  416,956                      416,956
                                                                                                                                                                                                                                                                                                                                                                                                                     -                                         -                           -
   Academic Support                                   1,496,239               495,177                                    14,527              13,487             63,180              7,078              79,917                97            1,570          26,430                                                                                                                       459,559               2,657,261           232,887               2,890,148                2,890,148
   Student Services                                   1,354,451               374,968                                     4,150               8,474             15,106                                  2,425             2,121                            8,855                                                                                                                        98,560               1,869,110                                 1,869,110                1,869,110
   Institutional Support                              1,749,997               522,316                                    81,558               2,265             90,548                                  1,306             4,526            5,461          (4,436)                                                                                                                      210,341               2,663,882                                 2,663,882                2,663,882
   Operation and Maintenance of Plant                 1,675,321               586,583                                       850                 670             11,301           530,956                7,191            25,221              126           1,423                                                                                                                        54,966               2,894,608            77,066               2,971,674                2,971,674
   Scholarships and Fellowships                                                                                                                                                                                                                                                                            1,212,268                                                                                         1,212,268                                 1,212,268                1,212,268
   Auxiliary Enterprises                                                                                                                                                                                                                                                                                                                                                                                             -                                         -                           -
   Amortization                                                                                                                                                                                                                                                                                                                                                                                                      -                                         -                       -
  Total Educational and General                   $    24,699,776     $       7,073,928       $                -    $     126,909      $       97,374     $      246,494    $       538,618      $      111,095     $     55,244   $        10,243   $       34,785    $              -   $       -    $     1,212,268   $             -      $          -      $             -   $     1,524,134    $      35,730,868    $         418,606       $   36,149,474   $          36,149,474

DESIGNATED
   Instruction                                          359,360                61,675                                   341,689            293,320             389,604                                 56,517            10,504           57,383          29,391                                                                                                                       231,820       $       1,831,263              9,189         $    1,840,452   $            1,840,452
   Research                                                                                                               2,837             10,675              30,391                                                                                       229                                                                                                                        13,047                  57,179                                   57,179                       57,179
   Public Service                                       299,502                51,401                                    38,395                236              50,961           182,541               12,077            13,082            2,243           8,957                                                                                                                       438,971               1,098,366            35,985               1,134,351                1,134,351
                                                                                                                                                                                                                                                                                                                                                                                                                     -                                         -                           -
   Academic Support                                     700,320              120,191                                     82,311             62,352              34,109                                314,277            34,976            7,641           6,862                                                                                                                        41,640               1,404,679            11,928               1,416,607                1,416,607
   Student Services                                     859,880              147,575                                     86,648             93,273             163,566                                 15,255           115,730           39,731          53,766                                                                                                                        83,602               1,659,026                                 1,659,026                1,659,026
   Institutional Support                              5,876,401            1,008,527                                    646,038            139,835             297,823              9,410             137,163           404,972           44,430         390,121                                                                                                                                             8,954,720            32,190               8,986,910                8,986,910
   Operation and Maintenance of Plant                   609,972              104,685                                    136,399             11,959             445,191          2,235,204              12,968           579,603           57,471           1,710                                                                                                                       131,766               4,326,928            12,784               4,339,712                4,339,712
   Scholarships and Fellowships                                                                                                                                                                                                                                                                              89,182                                                                                             89,182                                   89,182                       89,182
   Auxiliary Enterprises                                                                                                                                                                                                                                                                                                                                                                                             -                                         -                           -
   Amortization                                                                                                                                                                                                                                                                                                                                                                                                      -                                         -
  Total Designated                                $     8,705,435     $       1,494,054       $                -    $    1,334,317     $      611,650     $     1,411,645   $     2,427,155      $      548,257     $ 1,158,867    $       208,899   $     491,036     $              -   $       -    $       89,182    $             -      $          -      $             -   $      940,846     $      19,421,343    $         102,076       $   19,523,419   $          19,523,419

AUXILIARY ENTERPRISES
   Auxiliary Enterprises                              3,721,187               656,129                                   406,800            319,274            2,779,107         1,770,479             454,727           761,784         453,477           66,341                                                                                                                      1,343,433      $      12,732,738            51,219          $   12,783,957   $          12,783,957
   Amortization                                                                                                                                                                                                                                                                                                                                                                                                      -                                         -                       -
  Total Auxiliary Enterprises                     $     3,721,187     $         656,129       $                -    $     406,800      $      319,274     $     2,779,107   $     1,770,479      $      454,727     $    761,784   $       453,477   $       66,341    $              -   $       -    $             -   $             -      $          -      $             -   $     1,343,433    $      12,732,738    $          51,219       $   12,783,957   $          12,783,957

RESTRICTED EXPENDABLE
   Instruction                                          339,861                19,118                                    64,865              75,568            114,441                                  1,813              150            10,753          21,073                                                                                                                      6,821,568      $       7,469,210             7,480          $    7,476,690   $            7,476,690
   Research                                              79,181                 5,496                                     1,279               9,380             21,275                                    129                                                549                                                                                                                         45,974                163,263            23,976                187,239                      187,239
   Public Service                                       183,961                36,787                                    13,615              17,038             20,877                                  1,664              838               644           3,471                                                                                                                         44,062                322,957                                  322,957                      322,957
                                                                                                                                                                                                                                                                                                                                                                                                                                                               -                           -
   Academic Support                                      15,061                 3,225                                                            262              4,100                                                                                       149                                                                                                                         3,245                 26,042                                   26,042                       26,042
   Student Services                                                                                                       1,088                                     693                                                                                                                                                                                                                   2,732                  4,513                                    4,513                        4,513
   Institutional Support                                318,927                66,422                                   529,513              11,534               4,857                                 1,884               76               420          14,078                                                                                                                                               947,711                                  947,711                      947,711
   Operation and Maintenance of Plant                                                                                                                                                                                                                                                                                                                                                                                -                                         -                           -
   Scholarships and Fellowships                                                                                                                                                                                                                                                                            3,749,605                                                                                         3,749,605                                 3,749,605                3,749,605
   Auxiliary Enterprises                                                                                                                                                                                                                                                                                                                                                                                             -                                         -                           -
   Amortization                                                                                                                                                                                                                                                                                                                                                                                                      -                                         -                       -
  Total Restricted Expendable                    $        936,991     $         131,048       $                -    $     610,360      $      113,782     $      166,243    $                -   $        5,490     $      1,064   $        11,817   $       39,320    $              -   $       -    $     3,749,605   $             -      $          -      $             -   $     6,917,581    $      12,683,301    $          31,456       $   12,714,757   $          12,714,757

LOAN FUNDS
   Student Services                                                                                                                                                                                                                                                                                                                                                                                  $               -                            $            -   $                       -

PLANT FUNDS
   Instruction                                                                                                                                                                                                                                                                                                                                                                                       $               -                            $            -   $                       -
   Research                                                                                                                                                                                                                                                                                                                                                                                                          -                                         -                           -                                                                           Data Input Areas
   Public Service                                                                                                                                                                                                                                                                                                                                                                                                    -                                         -                           -
                                                                                                                                                                                                                                                                                                                                                                                                                     -                                         -                           -   Balancing Capital Outlay w/ S & U Fund Group Detail Sheet
   Academic Support                                                                                                                                                                                                                                                                                                                                                                                                  -                                         -                           -   Enter amounts from Fund Grp. Detail - Cells L73 & L58 - Do Not Link.
   Student Services                                                                                                                                                                                                                                                                                                                                                                                                  -                                         -                           -    Capital Outlay - S&U - Cell L73                                   $             19,178,428
   Institutional Support                                                                                                                                                                                                                                                                                                                                                                                             -                                         -                           -    Capital Outlay - Non-Current Fd. Sources-S&U - Cell L58                         18,575,071
   Operation and Maintenance of Plant                                                                                                                                                                                                                                                                                                                                                                                -                                         -                           -   Capital Outlay - Current Funds                                     $                603,357
   Depreciation (Investment in Plant)                                                                                                                                                                                                                                                                                        5,346,033                                                                       5,346,033                                 5,346,033                           -   Difference w/ Cell AN 71 (Should be - or 0)                        $                       -
  Total Plant Funds                              $                -   $                   -   $                -    $            -     $              -   $             -   $                -   $              -   $          -   $             -   $             -   $              -   $       -    $             -   $     5,346,033      $          -      $             -   $              -   $       5,346,033    $                   -   $    5,346,033   $                       -
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Balancing C-2 w/ S & U Fund Group Detail Sheet
AVAILABLE UNIVERSITY FUND                        $                -   $               -       $                -    $            -     $             -    $            -    $                -   $              -   $         -    $             -   $             -   $              -   $       -    $            -    $             -      $          -      $            -    $              -   $               -                            $            -   $                       -   Enter amounts from Fund Grp. Detail - Cells L55 & L54 - Do Not Link.
TOTAL OPERATING EXPENSES (Exh. B)                $     38,063,389     $       9,355,159       $                -    $    2,478,386     $    1,142,080     $     4,603,489   $     4,736,252      $    1,119,569     $ 1,976,959    $       684,436   $     631,482     $              -   $       -    $     5,051,055   $     5,346,033      $          -      $             -   $    10,725,994    $      85,914,283    $         603,357       $   86,517,640   $          81,171,607        Current Uses from S & U - Cell L55                                $             86,333,270
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 Less: Other Expenses from S&U - Cell L54                                        5,161,663
DISCRETELY PRESENTED COMPONENT UNITS                                                                                                                                                                                                                                                                                                                                                                                                                                                           Linked Amounts From C-2
   Instruction                                                                                                                                                                                                                                                                                                                                                                                       $               -                            $            -                                Less: Federal Pass Through in C-2 Cell AF71                                               -
   Research                                                                                                                                                                                                                                                                                                                                                                                                          -                                         -                                Less :State Pass Through in C-2 Cell AH71                                                 -
   Public Service                                                                                                                                                                                                                                                                                                                                                                                                    -                                         -                               Total Operating Exp. - As Adjusted in C-2                          $             81,171,607
                                                                                                                                                                                                                                                                                                                                                                                                                     -                                         -                               Difference w/ Cell AQ 71 (Should be - or 0)                        $                       -
   Academic Support                                                                                                                                                                                                                                                                                                                                                                                                  -                                         -
   Student Services                                                                                                                                                                                                                                                                                                                                                                                                  -                                         -
   Institutional Support                                                                                                                                                                                                                                                                                                                                                                                             -                                         -
   Operation and Maintenance of Plant                                                                                                                                                                                                                                                                                                                                                                                -                                         -
   Scholarships and Fellowships                                                                                                                                                                                                                                                                                                                                                                                      -                                         -
   Depreciation and Amortization                                                                                                                                                                                                                                                                                                                                                                                     -                                         -
  Total Component Units                          $                -   $                   -   $                -    $            -     $              -   $             -   $                -   $              -   $          -   $             -   $             -   $              -   $       -    $             -   $             -      $          -      $             -   $              -   $               -    $                   -   $            -                                        Data Input Areas


Balancing & Reconciliation with AFR                                                                                                                                                                                                                                                                                                                                                                                                                                                                  Balance the C-2 with your Annual Financial Report
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Enter Data from FY 2008             Difference
Relevant Data Collection Totals                                                                                                                                                                                                                                                                                                                                                                                                                                                                            SRECNA                     Subtotal (AL) vs. AFR
   Instruction                                                                                                                                                                                                                                                                                                                                                                                       $      32,784,853    $          72,149       $   32,857,002                               $                   32,784,853     $                           -
   Research                                                                                                                                                                                                                                                                                                                                                                                                    752,845               77,149             829,994                                                        752,845                                -
   Public Service                                                                                                                                                                                                                                                                                                                                                                                            1,838,279               35,985            1,874,264                                                    1,838,279                                 -


   Academic Support                                                                                                                                                                                                                                                                                                                                                                                          4,087,982              244,815            4,332,797                                                    4,087,982                                 -
   Student Services                                                                                                                                                                                                                                                                                                                                                                                          3,532,649                        -        3,532,649                                                    3,532,649                                 -
   Institutional Support                                                                                                                                                                                                                                                                                                                                                                                    12,566,313               32,190           12,598,503                                                   12,566,313                                 -
   Operation and Maintenance of Plant                                                                                                                                                                                                                                                                                                                                                                        7,221,536               89,850            7,311,386                                                    7,221,536                                 -
   Scholarships and Fellowships                                                                                                                                                                                                                                                                                                                                                                              5,051,055                        -        5,051,055                                                    5,051,055                                 -
   Auxiliary Enterprises                                                                                                                                                                                                                                                                                                                                                                                    12,732,738               51,219           12,783,957                                                   12,732,738                                 -
   Depreciation (Investment in Plant)                                                                                                                                                                                                                                                                                                                                                                        5,346,033                        -        5,346,033                                                    5,346,033                                 -
   Loan Funds - Student Services                                                                                                                                                                                                                                                                                                                                                                                     -                        -                -                                                                                              -
  Totals                                                                                                                                                                                                                                                                                                                                                                                             $      85,914,283    $         603,357       $   86,517,640                                $                  85,914,283     $                           -
Difference (Should be - or 0)                                                                                                                                                                                                                                                                                                                                                                        $               -    $                   -   $            -                               Explain if difference does not total to zero.

Coordinating Board Summary for Balancing and Space Model Data Input Purposes
Current Expense (Excluding Auxiliary) Calculation for Space Model Purposes - includes only amounts from Current Fund Groups (Excluding Pass Through) Less Depreciation Plus Capital Outlay                                                                                                                                                                                                                                                                                                              Data Input Areas
  Instruction                                                                                                                                                                                                                                                                                                                                                                                                                                                      $          32,857,002
    Research                                                                                                                                                                                                                                                                                                                                                                                                                                                                         829,994
   Public Service                                                                                                                                                                                                                                                                                                                                                                                                                                                              1,874,264       Institution Space Model Data Summary for FY 2008
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       -       Angelo State University
   Academic Support                                                                                                                                                                                                                                                                                                                                                                                                                                                            4,332,797       These numbers will be used               Current E & G                    Research
   Student Services                                                                                                                                                                                                                                                                                                                                                                                                                                                            3,532,649       for the Fall 2008 Space Model.           Expenditures                   Expenditures
   Institutional Support                                                                                                                                                                                                                                                                                                                                                                                                                                                      12,598,503                                                  FY 2008                         FY 2008
   Operation and Maintenance of Plant                                                                                                                                                                                                                                                                                                                                                                                                                                           7,311,386                                         $               68,387,650      $                829,994
   Scholarships and Fellowships                                                                                                                                                                                                                                                                                                                                                                                                                                                 5,051,055

   Depreciation and Amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                           -
                                               $
  Total Current Expense Calc.(Excluding Auxiliaries)              -   $                   -   $                -    $            -     $              -   $             -   $                -   $              -   $          -   $             -   $             -   $              -   $       -    $             -   $             -      $          -      $             -   $              -                                                                 $          68,387,650       Institution Cost Study Data Summary for FY 2008                            FY 2008
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Angelo State University                                                Cost Study Input
Auxiliary                                                                                                                                                                                                                                                                                                                                                                                                                                                          $          12,783,957            Instruction                                                   $             32,857,002
Plant Funds                                                                                                                                                                                                                                                                                                                                                                                                                                                                                -        Research                                                                       829,994
Loan Funds                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 -        Academic Support                                                             4,332,797
Subtotal                                                                                                                                                                                                                                                                                                                                                                                                                                                           $          12,783,957            Student Services                                                             3,532,649
Total                                                                                                                                                                                                                                                                                                                                                                                                                                                              $          81,171,607            Institutional Support                                                       12,598,503
Difference (Should be - or 0)                                                                                                                                                                                                                                                                                                                                                                                                                                      $                       -   Total Costs Input to Cost Study                                    $             54,150,945