UNAUDITED
THE UNIVERSITY OF TEXAS M.D. ANDERSON CANCER CENTER EXHIBIT A - BALANCE SHEET As of August 31, 2004
Reporting Entity
ASSETS
Current Assets: Cash & Cash Equivalents Restricted Cash & Cash Equivalents Balance in State Appropriations Funds Held by System Administration - Current Securities Lending Collateral Accounts Receivable, Net: Federal Receivables (net of allowances of $0) Other Intergovernmental Rec. (net of allowances of $0) Student Receivables (net of allowances of $0) Patient Receivables (net of allowances of $284,956,199) Interest and Dividends Contributions Receivable (net of allowances of $554,274) Other Receivables (net of allowances of $16,686) Due From Other Funds Due From System Administration Due From Other Components Due From Other Agencies Inventories Loans and Contracts (net of allowances of $0) Other Current Assets Total Current Assets Non-Current Assets: Restricted: Cash & Cash Equivalents Investments Loans, Contracts and Other (net of allowances of $0) Funds Held by System Administration Funds Held by System - Permanent Health Fund Funds Held by Sealy & Smith Foundation Contributions Receivable (net of allowances of $887,257) Investments Other Non-Current Assets Capital Assets Less Accumulated Depreciation Total Non-Current Assets TOTAL ASSETS LIABILITIES Current Liabilities: Accounts Payable and Accrued Liabilities 19,958,534 195,400,596 830,149 2,095,374,885 (475,269,010) 2,511,774,125 0 315,414,224 0 260,744,747 99,320,000 12,875,358 0 0 263,492,576 0 12,527,172 21,376,066 0 31,149,203 721,168 2,031,283 11,450,390 0 20,341,045 803,780,004
$
245,441,961 179,869,263 2,504,519 0 0
$
3,315,554,129
$
136,905,891
UNAUDITED
Federal Payables Other Intergovernmental Payables Self-Insurance Claims IBNR Securities Lending Obligations Due to Other Funds Due to System Administration Due to Other Components Due to Other Agencies Deferred Revenue Employees' Compensable Leave-Current Portion Notes, Loans and Leases Payable-Current Portion Payable From Restricted Assets-Current Portion Revenue Bonds Payable-Current Portion HEAF Bonds Payable-Current Portion Funds Held for Others Other Current Liabilities Total Current Liabilities Non-Current Liabilities: Employees' Compensable Leave Assets Held for Others Notes, Loans and Leases Payable Payable From Restricted Assets Revenue Bonds Payable HEAF Bonds Payable Other Non-Current Liabilities Total Non-Current Liabilities TOTAL LIABILITIES NET ASSETS Invested in Capital Assets, Net of Related Debt Restricted for: Nonexpendable Permanent University Fund Endowment True and Term Endowments, and Annuities True and Term Endowments Held for Components Expendable Capital Projects Debt Service Funds Functioning as Endowment - Restricted Funds Funct. as Endow - Restr. Held for Components Other Expendable Unrestricted TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS
61,393,216 11,720 0 0 0 7,914,613 0 0 61,322,144 2,366,166 0 6,348,421 0 0 0 31,608,161 307,870,332
93,136,136 296,868,170 0 2,997 0 0 0 390,007,303 697,877,635
1,620,105,875
0 200,176,335 0 77,323,862 0 20,802,451 0 146,945,188 552,322,783 2,617,676,494
$
3,315,554,129
UNAUDITED
THE UNIVERSITY OF TEXAS M.D. ANDERSON CANCER CENTER EXHIBIT B - STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS For the Year Ended August 31, 2004
Primary University OPERATING REVENUES: Student Tuition and Fees Discounts and Allowances Federal Sponsored Programs Federal Sponsored Programs Pass-Through from Other St. Agencies State Sponsored Programs State Sponsored Programs Pass-Through from Other St. Agencies Local Sponsored Programs Private Sponsored Programs Sales and Services of Educational Activities Discounts and Allowances Sales and Services of Hospitals Discounts and Allowances Professional Fees Discounts and Allowances Auxiliary Enterprises Discounts and Allowances Other Operating Revenues Total Operating Revenues OPERATING EXPENSES: Instruction Research Public Service Hospitals and Clinics Academic Support Student Services Institutional Support Operations and Maintenance of Plant Scholarships and Fellowships Auxiliary Enterprises Depreciation and Amortization Total Operating Expenses Operating Income (Loss) NONOPERATING REVENUES (EXPENSES): State Appropriations Gift Contributions for Operations Net Investment Income Net Increase (Decrease) in Fair Value of Investments Interest Expense on Capital Asset Financings Gain/(Loss) on Sale of Capital Assets Other Nonoperating Revenues Other Nonoperating (Expenses) Net Nonoperating Revenues (Expenses) Income/(Loss) Before Other Rev., Exp., Gains/(Losses) & Transfers: Gifts and Sponsored Programs for Capital Acquisitions Additions to Permanent Endowments Reclass from / (to) Other Components Transfers Between Components & System, Debt Service - Mandatory Transfers Between Components & System Admin. - Non mandatory Transfers From Other State Agencies* Transfers to Other State Agencies* Change in Net Assets 147,941,738 32,854,186 51,820,525 30,037,582 (72,922) (8,840,339) 26,691,899 (833,259) 279,599,410 130,687,659 7,198,250 32,482,652 72,060,222 (41,400,394) 67,449,677 139,865,202 (139,869,153) 268,474,115 63,214,309 257,627,595 4,669,171 1,034,302,015 0 0 150,186,779 114,679,794 144,505 11,791,064 105,714,441 1,742,329,673 (148,911,751)
$
233,421 0 152,785,012 4,115,921 0 339,218 0 54,201,851 1,989,696 0 2,017,416,902 (880,356,751) 569,948,191 (356,129,176) 15,936,074 0 12,937,563 1,593,417,922
Beginning Net Assets - As Previously Reported Restatements Beginning Net Assets - As Restated Ending Net Assets
2,346,757,438 2,444,941 2,349,202,379
$
2,617,676,494