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Financial Documents 2010003656AFR THE UNIVERSITY OF TEXAS AT ARLINGTON ANNUAL FINANCIAL REPORT (WITH DETAILED SUPPORTIVE SCHEDULES) UNAUDITED FISCAL YEAR ENDED AUGUST 31, 201 0 The University of Texas at Arlington + The University of Texas at Austin + The University of Texas at Brownsville + The University of Texas at Dallas + The University of Texas at El Paso • The University of Texas - Pan American + The University of Texas of the Permian Basin • The University of Texas at San Antonio • The University of Texas at Tyler • The University of Texas Southwestern Medical Center at Dallas • The University of Texas Medical Branch at Galveston • The University of Texas Health Science Center at Houston • The University of Texas Health Science Center at San Antonio • The University of Texas M. D. Anderson Cancer Center • The University of Texas Health Science Center at Tyler + The University of Texas System Administration THE UNIVERSITY OF TEXAS AT ARLINGTON FINANCIAL STATEMENTS (WITH DETAILED SUPPORTIVE SCHEDULES) Presented herein are the financial statements with detailed supportive schedules for The University of Texas at Arlington for the year ended August 31, 2010. These Statements and detailed supportive schedules have been prepared in compliance with applicable State statutes, Governmental Accounting Standards Board pronouncements, and the Texas Comptroller of Public Accounts' Annual Financial Reporting Requirements. This "detailed internal report" supplements the consolidated published Annual Financial Report of The University of Texas System and is intended to be for limited distribution primarily to financial and academic officers of the University who need access to the details included herein. It also provides an historical record of transactions relating to this particular institution. The Annual Financial Report for public distribution for The University of Texas System includes primary statements on a consolidated System-wide basis, including footnotes and Managements' Discussion and Analysis. THE UNIVERSITY OF TEXAS SYSTEM BOARD OF REGENTS As of August 31, 2010 Officers Colleen McHugh, Chairman Paul Foster, Vice Chairman Janiece Longoria, Vice Chairman Francie A. Frederick, General Counsel to the Board of Regents Members Terms scheduled to expire February 1, 2011 * Brenda Pejovich Dallas Janiece Longoria Houston Colleen McHugh Corpus Christi Terms scheduled to expire February 1, 2013* James D. Dannenbaum Houston Paul L. Foster El Paso Printice L. Gary Dallas Terms scheduled to expire February 1, 2015* R. Steven "Steve" Hicks Austin Wm. Eugene "Gene" Powell San Antonio Robert L. Stillwell Houston Term scheduled to expire May 31, 2011 * Kyle J. Kalkwarf (Student Regent) U. T. Health Science Center at San Antonio *Each Regent's term expires when a successor has been appointed, qualified, and taken the oath of office. The Student Regent serves a one-year term. THE UNIVERSITY OF TEXAS SYSTEM SENIOR ADMINISTRATIVE OFFICIALS As of August 31,2010 ******** Francisco G. Cigarroa, M.D., Chancellor Scott C. Kelley, Executive Vice Chancellor for Business Affairs David B. Prior, Executive Vice Chancellor for Academic Affairs Kenneth I. Shine, M.D., Executive Vice Chancellor for Health Affairs Philip Aldridge, Vice Chancellor for Finance and Business Development Tonya Moten Brown, Vice Chancellor for Administration Barry D. Burgdorf, Vice Chancellor and General Counsel Barry McBee, Vice Chancellor for Governmental Relations Keith McDowell, Vice Chancellor for Research and Technology Transfer Randa S. Safady, Vice Chancellor for External Relations William H. Shute, Vice Chancellor for Federal Relations Amy Shaw Thomas, Vice Chancellor and Counsel for Health Affairs Sandra K. Woodley, Vice Chancellor for Strategic Initiatives Bruce E. Zimmerman, Chief Executive Officer and Chief Investment Officer-UTIMCO Cathy Iberg, President and Deputy Chief Investment Officer-UTIMCO ******** THE UNIVERSITY OF TEXAS AT ARLINGTON ADMINISTRATIVE OFFICIALS As of August 31, 2010 ******** James D. Spaniolo, President Donald R. Bobbitt, Provost and Vice President for Academic Affairs Rusty Ward, Vice President for Business Affairs and Controller John D. Hall, Vice President for Administration and Campus Operations Charles P. Miller, Assistant Vice President for Budgeting and Financial Planning Kenneth W. Schroeder, Director of Internal Audit ******** TABLE OF CONTENTS THE UNIVERSITY OF TEXAS AT ARLINGTON PRIMARY STATEMENTS Exhibit A Balance Sheet. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 2 Exhibit B Statement of Revenues, Expenses and Changes in Net Assets .. .. .. .. .. .. .. .. .. 4 Exhibit C Statement of Cash Flows .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 6 Exhibit D Statement of Method of Financing & Current Funds Expenditures .. .. .. .. .. .. .. .. .. .. .. .. .. 7 SUPPORTING SCHEDULES Schedule A-1 Schedule of Cash and Cash Equivalents and Investments . .. .. .. .. .. .. .. .. .. .. 10 Schedule A-3a Schedule of Legislative Appropriations . 12 Schedule B-1 Schedule of E&G Funds - Summary of Operations .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 13 Schedule B-2 Schedule of Designated Funds- Summary of Operations................................................. 14 Schedule B-3 Schedule of Auxiliary Enterprise Funds- Summary of Operations........................................ 16 Schedule B-4 Schedule of Restricted Expendable Funds - Summary of Operations........ 17 Schedule B-6a Schedule of Changes in Net Assets - Endowment and Similar Funds- Other than State .. .. .. .... 18 Schedule B-7 Schedule of Changes in Net Assets - Annuity and Life Income Funds .. .. .. .. .. .. .. .. .. 32 Schedule B-8 Schedule of Changes in Net Assets - Unexpended Plant Funds . .. .. .. .. .. .. .. .. 33 Schedule B-11 Schedule of Changes in Investment in Plant . 34 Schedule B-13 Schedule of Transfers .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 35 Schedule C-1 Schedule of Tuition and Fees Revenues .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .... 37 Schedule C-2 Schedule of Expenses by Object and Fund Group . 38 with Expense Classification Summary............................................................................ 40 Schedule 1A Schedule of Federal Expenditures of Federal Awards........................................................ 42 Schedule 1B Schedule of State Grant Pass-Through FromfTo State Agencies........................................ 63 SUPPLEMENTAL SCHEDULES Schedule S-4A Suppi­ Schedule of Federal Expenditures by NACUBO Expenditure Function .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 68 Schedule S-8 Schedule of Changes in Net Assets - Unexpended Plant Funds .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 78 Schedule S-11A Schedule of Changes in Investment in Plant- Land......................................................... 82 Schedule S-11 B Schedule of Changes in Investment in Plant- Buildings .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 84 Schedule S-11 C Schedule of Changes in Investment in Plant- Facilities and Other Improvements.................. 86 Schedule S-110 Schedule of Changes in Investment in Plant- Equipment . 88 Schedule S-11 E Schedule of Changes in Investment in Plant- Construction in Progress............................... 91 Schedule S-11 F Schedule of Changes in Investment in Plant- Infrastructure .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 93 Schedule S-11 G Schedule of Changes in Investment in Plant- Intangible Assets........................................ 94 PRIMARY STATEMENTS 2 UNAUDITED The University of Texas at Arlington Exhibit A Balance Sheet As of August 31,2010 Educational and Auxiliary Restricted General Designated Enterprises Expendable Loan Funds ASSETS AND DEFERRED OUTFLOWS Current Assets and Deferred Outflows: Cash & Cash Equivalents $ 766,799.90 29,918,595.31 1,071,189.77 Restricted Cash & Cash Equivalents 1,444,593.27 (2,578,999.74) Balance in State Appropriations 2,831,388.64 Accounts Receivable, Net: Federal (allow. of $0.00 In 2010 & $0.00 in 2009} 8,954,152.71 Other lntergov. (allow. of $0.00 in 2010 & $0.00 in 2009} 2,641 '146.47 Student (allow. of $1,001 ,614.86in 2010 & $970,548.491n 2009) 4,324,103.08 6,749,252.93 8,896,136.93 Interest and Dividend Receivables 308,900.95 Contributions (allow. of $4,449.00 In 2010 & $2, 172.721n 2009) 74,234.57 Other (allow. of$8,712.10 in 2010 & $19,039.33 in 2009} 515.00 1,263,891.30 87,033.90 Due From System Administration 408.53 Due From Other Agencies 6,431.03 302,801.89 Inventories 227,985.44 84,565.68 Loans & Contracts (allow. of $134,006.07 in 2010 & $180,848.55 in 2009) 6,030,893.26 Other Current Assets 6020.10 250 260.24 96 715.74 55 591.08 Total Current Assets and Deferred Outflows 7,935,257.75 38,409,985.22 10,235,642.02 13,472,928.52 3,760,794.47 Noncurrent Assets and Deferred Outflows: Restricted: Investments (Restricted} 9,374,869.55 Loans & Contracts (allow. of $79,689.67 in 2010 & $49,853.42 in 2009) 3,586,404.15 Funds Held by System Administration Contributions Rec. (allow. of $8,217.64 in 2010 & $1,522.99 in 2009) 94,432.01 Unrestricted Investments 33,708,788.71 153,300,987.87 6,914,553.11 Gross Capital/Intangible Assets Accumulated Depreciation/Amortization Total Noncurrent Assets and Deferred Outflows 33,708,788.71 153,300,987.87 6,914,553.11 9,469,301.56 3,586,404.15 Total
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