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Bulletin of University of Minnesota Bulletin of University of Minnesota BUSINESS OFFICE -oOo- REPORT OF TJ-IE COMPTROLLER FOR THE YEAR ENDED JUNE 30, 1938 -oOo- WILLIAM T. MIDDLEBROOK COMPTROLLER Published by the University of Minnesota Minneapolis, Minnesota 1938 THE BOARD OF REGENTS Term Expires BENJAMIN DuBors, Sauk Centre­ 1943 GEORGE W. LAwsoN, St. Paul 1939 GEORGE B. LEONARD, Minneapolis 1943 LEWIS E. LoHMANN, St. Paul 1943 WILLIAM J. MAYO, Rochester 1941 FRANK W. MuRPHY, Wheaton 1939 A. E. OLsoN, Duluth - 1939 MARTIN M. OLSON, Clitherall 1943 0. M. PETERSON, Albert Lea 1941 ALBERT PFAENDER, New Ulm 1941 RAY QUINLIVAN, St. Cloud - 1939 FRED B. SNYDER, Mil'meapolis 1941 OFFICERS OF THE BOARD LoTus D. CoFFMAN (Deceased*) - President GuY STANTON FoRD President FRED B. SNYDER - First Vice-President GEORGE w. LAWSON - Second Vice-President WILLIAM T. MIDDLEBROOK - Secretary C. A. HALVERSON (State Treasurer) Treasurer THE BUSINESS OFFICE WILLIAM T. MIDDLEBROOK Comptroller CLAYTON E. GRISWOLD Assistant Comptroller PHILIP P. PHILLIPS - Chief Accountant \VILLIAM F. HoLMAN - Supervising Engineer RoY S. CALLAwAY Purchasing Agent JosEPH C. PoucHER Director of Service Enterprises CoNRAD SEITZ - Bursar LAURENCE R. l;UNDEN - Investment Counsel THOMAS L. O'HEARN - Real Estate Manager EDWIN C. JACKSON Field Auditor DoROTHY G. JoHNSON Director of Employment Bureau * September 22, 1938. 3 LETTER OF TRANSMITTAL PRESIDENT GuY STANTON FoRo, University of Minnesota. Dear Mr. Ford: I have the honor to submit herewith the annual report of the Comptroller of the University of Minnesota for the year ended June 30, 1938. The balance sheet, the summary, and detailed statement of receipts and expenditures have been grouped under the five headings, "General University Fund," "Federal Funds," "Special State Appropriations," "Service Enterprises and Revolving Funds," and "Trust Funds." GENERAL UNIVERSITY FUND On June 30, 1937, the cash balance in the General University Fund for operating purposes was $498,599.45 and for plant extension $200,698.21, making a total of $699,297.66. This com­ pares with a balance at the end of the year for operating purposes of $640,334.82 and for plant extension of $273,750.43, or a total of $914,085.25. This is a net increase of $214,875.59. The out­ standing orders, obligations, and allotments increased $215,731.92 during the fiscal year. The free and unencumbered balance known as the Regents' Reserve remaining after deducting the amount required to meet outstanding orders, contracts, and allotments was $3,316.47 on June 30, 1938 as compared with $4,172.80 on June 30, 1937. Income for the fiscal year ended June 30, 1938, totaling $6,728,607.66, was derived from the following sources : Student Fees ....................... $1,417,209.23 Maintenance Appropriation 3,500,000.00 23/100 Mill Tax ... ............... 304,770.54 Hospital Reimbursement 392,429.72 Land Grant Endowment 286,338.65 Swamp Land Interest . 82,332.83 Sales and Services ... 725,124.31 Reimbursements-Plant Funds 20,402.38 The expenditures from this fund, totaling $6,479,724.17, may be classified as: Salaries and Wages $4,433,168.02 Supplies and Expenses................. 1,591.093.06 Equipment 258,850.00 Buildings ·and Improvements 23,668.67 Plant Fund (Schedule E) Lands ........................................... 32,634.24 Buildings ..... 114,673.87 Improvements 16,182.63 Equipment ...................................... ........................... 7,351.80 Expense .. ............................................................................. 2,101.88 FEDERAL FUNDS The cash balances on June 30, 1938, in federal funds were $19,421,20 as compared with $21,490.73 on June 30, 1937. Income for the fiscal year ended June 30, 1938, amounting to $697,647.22 added to the balance on hand July 1, 1937, made total available funds $719,137.95. From these funds there was expended by the following departments : Agriculture ............................ .. .................... $629,816.59 College of Science, Literature, and the Arts .. 19,726.26 Institute of Technology 19,726.26 Medical School ..... 16,327.86 College of Education 14,119.78 $699,716.75 5 The expenditures for the year were classified as : Salaries and Wages ................................................. $601,445.42 Supplies and Expenses ................................... 87,360.84 Equipment . .......... ................ .................. 9,677.69 Buildings and Improvements 1,232.80 Total (Schedule B-2). ... ...... $699,716.75 SPECIAL STATE APPROPRIATIONS CURRENT FUNDS The cash balance on June 30, 1938, in special appropriations of $20,692.90 was a decrease of $6,834.95 as compared with June 30, 1937. The current fund income of $329,165.09 (Schedule B-1) was available to the following departments : Agricultural Extension and County Agents . $134,000.00 Agriculture-Soils Division 10,000.00 Agriculture-Dairy Manufacturing 5,000.00 Live Stock Sanitary Board 20,000.00 Crop Breeding and Testing 4,000.00 Dairy Sales Promotion 20,000.00 $193,000.00 Peat Fuel Research $ 7,500.00 Medical Research 25,000.00 Psychopathic Hospital Maintenance . 62,500.00 Mines Experiment and Extension .. 19,500.00 Institute of Child Welfare .. 20,000.00 Miscellaneous 1,665.09 Total (Schedule B-1). $329,165.09 Expenditures from these funds during the year were : Salaries and Wages .. $224,279.98 Supplies and Expenses .... 87,417A9 Equipment 23,647.26 Buildings and Improvements .. -655.31 Total (Schedule B-2) ... $336,000.04 PLANT FUNDS Income for plant extension purposes follows : Vincent Hall-SChool of Business Administration . $300,000.00 Psychology and State Board of Health . 225,000.00 Green Hall-New Forestry Building. 250,025.00 Total (Schedule E) $775,025.00 Expenditures for plant extension were: Buildings $627,426.41 Equipment 406.36 Improvements 62,727.71 Total (Schedule E) $690,560.48 6 SERVICE ENTERPRISES AND REVOLVING FUNDS CURRENT FUNDS The cash balances on June 30, 1938, totaling $385,145.20 was a decrease of $297,162.49 as compared with that of June 30, 1937. The income f9r the fiscal year ended June 30, 1938, included the following: Dormitories and Dining Halls ...... ............ ... ....... ...... $585,792.66 Student Services ......................... 489,613.81 General Services ............................. 585,122.27 Revolving Funds ... .. .... ......... ................. .... ....... ... ................................ 399,628.92 Athletics ...... ............. .................................. ..... .... .. ........... .............. 410,262.26 $2,470,419.92 The expenditures for the same period were: Dormitories and Dining Halls ...................... $555,414.37 Student Services 460,324.14 General Services 526,674.61 Revolving Funds ........ 330,859.63 Athletics 258,313.86 $2,131,586.61 Transfer from Endowment .. 48,813.77 $2,180,400.38 Transfer to Plant Funds . ....... ..... .!. $683,905.47 Transfer to Support Fund 904.10 ---- $684,809.57 $1,495,590.81 These expenditures may also be classified as : Salaries and Wages $ 550,811.43 Supplies and Expenses 1,506,355.23 Equipment ....................................................... ................................ 65,919.31 Buildings and Improvements .................................................................... 8,500.64 Total (Schedule B). $2,131,586.61 PLANT FUNDS The. income for the fiscal year ended June 30, 1938: Income-Miscellaneous $ 200.00 Transfer from Current Funds . 683,905.47 $684,105.47 The expenditures for the same period were: Center for Continuation Study Building ... $ 22.82 New Minnesota Union Building . 10,467.00 New Girls' Dormitory ... 900.00 Purchase of Land ..... 96,543.00 Total (Schedule E) $107,932.82 7 TRUST FUNDS ENDOWMENTS CURRENT OPERATIONS The cash balances of endowments as of June 30, 1938, totaled $290,776.09 as compared with $269,888.26 as of June 30, 1937, or an increase of $20,877.83. The income for educational purposes for the year was $402,754.51 including the following: Mayo Foundation-Medical Research . ................................ $130,744.84 Mayo Foundation-Clinical Fellows 224,987.50 Wm. J. Murphy Endowment ..... .................. 27,286.13 Kendall Thyroxin ............ .......... ............ 7,179.10 Diehl Copavin Fund .. 7,967.43 Other Income ......................... 4,569.51 Total (Schedule B-1) $402,754.51 The expenditures for educational purposes were : Mayo Foundation-Medical Research $103,579.79 Mayo Fellowships .......................... 198,702.42 Other Funds . ................................. 2,500.87 Total (Schedule B-2) $304,783.08 The income available for scholarships and prizes during the period was $8,263.83 The expenditures for scholarships and prizes amounted to $7,352.05. The income for non-educational purposes includes : Minnesota Hospital and Home for Crippled Children Fund $148,828.00 Caleb Dorr Fund ............... ............ ....... .............................. 2,973.48 Herschel V. Jones Fund . 919.81 Other Income . 1,414.02 Total (Schedule B-1) $154,135.31 The expenditures for non-educational purposes were : Minnesota Hospital and Home for Crippled Children Maintenance of Properties.. ............................................................... $ 68,415.16 Depreciation of Real Properties ............................. 45,000.00 Maintenance of Hospital for Crippled Children ... 40,000.00 Caleb Dorr Fund-Maintenance bf Properties .. 1,295.34 Other Funds . ......... ..... ....................... ................................. 761.15 Total (Schedule B-2) ........................ $155,471.65 8 GIFTS CURRENT
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