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2014 Financial Report Supporting Schedules

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2014 Financial Report Supporting Schedules 2013 – 2014 Financial Report Supporting Schedules University of Arkansas Fayetteville Campus Agricultural Experiment Station Cooperative Extension Service Arkansas Archeological Survey Criminal Justice Institute Clinton School AREON Winthrop Rockefeller Institute Table of Contents Supporting Exhibits C.1 University of Arkansas, Fayetteville 2 C.2 Agricultural Experiment Station 3 C.3 Cooperative Extension Service 4 C.4 Arkansas Archeological Survey 5 C.5 Criminal Justice Institute 6 C.6 Clinton School 7 C.7 AREON 8 C.8 Winthrop Rockefeller Institute 9 Supporting Schedules 1 Schedule of Current Funds Revenues 10 2 Schedule of Current Funds Expenditures 13 3 Schedule of Changes in Service Operations 16 4 Schedule of Changes in Auxiliary Enterprises 17 5 Schedule of Cash, Cash Equivalents, and Investments 18 6 Schedule of Changes in Loan Funds 19 7 Schedule of Changes in Endowments and Similar Funds 20 8 Schedule of Changes in Unexpended Plant Funds 26 9 Schedule of Changes in Renewals and Replacements 32 10 Schedule of Changes in Debt Retirement Funds 39 11 Schedule of Bonds Outstanding 40 12 Schedule of Capital Leases Outstanding and Notes Payable 41 13 Schedule of Net Investment in Plant 42 This document supports the University of Arkansas Annual Financial Reports issued for the fiscal year 2013-14. It is not intended to be used stand-alone, but as support and clarification for the amounts reported in the Annual report. Exhibit C.1 University of Arkansas - Fayetteville Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2014 With Comparative Totals for the Year Ended June 30, 2013 Fiscal 2014 Fiscal 2013 Unrestricted Restricted Total Total Revenues Educational and General Student Tuition and Fees $ 220,938,774 $ $ 220,938,774 $ 202,862,306 State Appropriations 126,748,703 1,802,724 128,551,427 124,498,005 Federal Appropriations 0 0 Endowment Earnings 852,136 1,812,616 2,664,752 2,913,944 Federal Grants and Contracts 40,621,996 40,621,996 43,392,274 State and Local Grants and Contracts 45,721,725 45,721,725 49,400,201 Private Gifts, Grants, and Contracts 4,805,717 14,565,721 19,371,438 17,232,397 Sales and Services 8,834,317 113,892 8,948,209 7,730,270 Other Sources 11,895,318 55,068,166 66,963,484 74,668,961 Total Educational and General $ 374,074,965 $ 159,706,840 $ 533,781,805 $ 522,698,358 Auxiliary Enterprises 148,013,065 7,615,601 155,628,666 159,608,887 Total Revenues $ 522,088,030 $ 167,322,441 $ 689,410,471 $ 682,307,245 Expenditures and Mandatory Transfers Educational and General Instruction $ 145,927,902 $ 23,572,186 $ 169,500,088 $ 152,798,305 Research 16,395,574 25,300,248 41,695,822 43,270,133 Public Service 11,038,134 8,150,923 19,189,057 19,467,503 Academic Support 37,114,086 9,316,447 46,430,533 44,414,547 Student Services 24,134,345 951,291 25,085,636 26,119,038 Institutional Support 48,981,015 2,084,663 51,065,678 48,907,796 Operation and Maintenance of Plant 19,884,434 300 19,884,734 18,607,686 Scholarships and Awards 16,485,013 68,186,769 84,671,782 87,080,637 Total Educational and General Expenditures $ 319,960,503 $ 137,562,827 $ 457,523,330 $ 440,665,645 Mandatory Transfers for: Principal and Interest $ 25,970,696 $ 586,479 $ 26,557,175 $ 21,587,478 Loans Matching 0 Total Educational and General $ 345,931,199 $ 138,149,306 $ 484,080,505 $ 462,253,123 Auxiliary Enterprises Expenditures $ 110,786,477 $ 7,610,561 $ 118,397,038 $ 117,137,420 Mandatory Transfers for: Principal and Interest 27,384,773 27,384,773 25,418,687 Total Auxiliary Enterprises $ 138,171,250 $ 7,610,561 $ 145,781,811 $ 142,556,107 Total Expenditures and Mandatory Transfers $ 484,102,449 $ 145,759,867 $ 629,862,316 $ 604,809,230 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues $ $ $ 0 $ 0 Plant Additions (36,882,310) (10,349,962) (47,232,272) (57,752,408) Other Transfers and Changes 7,448,525 (9,543,168) (2,094,643) 1,422,128 Net Increase/(Decrease) for the Year $ 8,551,796 $ 1,669,444 $ 10,221,240 $ 21,167,735 2 Exhibit C.2 University of Arkansas - Agri Experiment Station Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2014 With Comparative Totals for the Year Ended June 30, 2013 Fiscal 2014 Fiscal 2013 Unrestricted Restricted Total Total Revenues Educational and General State Appropriations $ 36,447,943 $ 1,676,008 $ 38,123,951 $ 38,012,109 Federal Appropriations 3,823,669 3,823,669 4,979,713 Endowment Earnings 149,981 149,981 143,675 Federal Grants and Contracts 7,633,837 7,633,837 10,051,803 State and Local Grants and Contracts 654,071 654,071 945,049 Private Gifts, Grants, and Contracts 633,360 12,973,821 13,607,181 11,611,541 Sales and Services 6,517,261 6,517,261 6,995,845 Other Sources 1,968,205 1,338,014 3,306,219 2,192,111 Total Educational and General $ 45,566,769 $ 28,249,401 $ 73,816,170 $ 74,931,846 Expenditures and Mandatory Transfers Educational and General Instruction $ $ 22,580 $ 22,580 $ Research 43,848,819 25,010,539 68,859,358 68,951,017 Public Service 0 0 Academic Support 0 0 Student Services 0 0 Institutional Support 37,292 37,292 0 Operation and Maintenance of Plant 0 0 Scholarships and Awards 12,814 5,312 18,126 15,350 Total Educational and General Expenditures $ 43,861,633 $ 25,075,723 $ 68,937,356 $ 68,966,367 Mandatory Transfers for: Principal and Interest $ $ $ 0 $ 0 Total Educational and General $ 43,861,633 $ 25,075,723 $ 68,937,356 $ 68,966,367 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues $ $ $ 0 $ 0 Plant Additions (1,366,600) (1,366,600) (2,647,288) Other Transfers and Changes 137,513 (1,431,639) (1,294,126) (1,431,448) Net Increase/(Decrease) for the Year $ 476,049 $ 1,742,039 $ 2,218,088 $ 1,886,743 3 Exhibit C.3 University of Arkansas - Cooperative Extension Service Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2014 With Comparative Totals for the Year Ended June 30, 2013 Fiscal 2014 Fiscal 2013 Unrestricted Restricted Total Total Revenues Educational and General State Appropriations $ 32,337,618 $ $ 32,337,618 $ 31,721,707 Federal Appropriations 9,641,300 9,641,300 9,056,188 Endowment Earnings 0 0 County Appropriations 3,028,154 3,028,154 2,992,672 Federal Grants and Contracts 3,499,925 3,499,925 3,374,920 State and Local Grants and Contracts 58,190 24,489 82,679 89,288 Private Gifts, Grants, and Contracts 6,437,457 6,437,457 3,930,917 Sales and Services 4,947,731 15,490 4,963,221 3,689,271 Other Sources 987,787 18,333 1,006,120 1,806,054 Total Educational and General $ 38,331,326 $ 22,665,148 $ 60,996,474 $ 56,661,017 Expenditures and Mandatory Transfers Educational and General Research $ 5,596 $ $ 5,596 $ 0 Public Service 36,644,143 21,024,958 57,669,101 54,524,582 Academic Support 0 0 Student Services 0 0 Institutional Support 0 0 Operation and Maintenance of Plant 0 0 Scholarships and Awards 0 0 Total Educational and General Expenditures $ 36,649,739 $ 21,024,958 $ 57,674,697 $ 54,524,582 Mandatory Transfers for: Principal and Interest $ $ $ 0 $ Total Educational and General $ 36,649,739 $ 21,024,958 $ 57,674,697 $ 54,524,582 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues $ $ $ 0 $ 0 Plant Additions 8,054,066 (5,460,414) 2,593,652 0 Other Transfers and Changes (413,397) 449,222 35,825 (7,075) Net Increase/(Decrease) for the Year $ 9,322,256 $ (3,371,002) $ 5,951,254 $ 2,129,360 4 Exhibit C.4 University of Arkansas - Archeological Survey Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2014 With Comparative Totals for the Year Ended June 30, 2013 Fiscal 2014 Fiscal 2013 Unrestricted Restricted Total Total Revenues Educational and General State Appropriations $ 2,457,145 $ 88,249 $ 2,545,394 $ 2,550,355 Federal Grants and Contracts 26,154 26,154 21,730 State and Local Grants and Contracts 126,011 126,011 79,667 Private Gifts, Grants, and Contracts 24,760 11,053 35,813 60,763 Sales and Services 0 0 Other Sources 0 0 Total Educational and General $ 2,481,905 $ 251,467 $ 2,733,372 $ 2,712,515 Expenditures and Mandatory Transfers Educational and General Instruction $ $ 68,695 $ 68,695 $ 60,226 Research 2,249,841 234,042 2,483,883 2,760,143 Public Service 0 0 Academic Support 16,688 16,688 31,267 Total Educational and General Expenditures $ 2,266,529 $ 302,737 $ 2,569,266 $ 2,851,636 Mandatory Transfers for: Principal and Interest $ $ $ $ Total Educational and General $ 2,266,529 $ 302,737 $ 2,569,266 $ 2,851,636 Total Expenditures and Mandatory Transfers $ 2,266,529 $ 302,737 $ 2,569,266 $ 2,851,636 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues$ $ $ 0 $ 0 Plant Additions 0 0 Other Transfers and Changes (11,988) (11,988) (20,745) Net Increase/(Decrease) for the Year $ 203,388 $ (51,270) $ 152,118 $ (159,866) 5 Exhibit C.5 University of Arkansas - Criminal Justice Institute Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2014 With Comparative Totals for the Year Ended June 30, 2013 Fiscal 2014 Fiscal 2013 Unrestricted Restricted Total Total Revenues Educational and General State Appropriations $ 2,050,769 $ $ 2,050,769 $ 1,861,659 Federal Grants and Contracts 912,985 912,985 1,119,406 State and Local Grants and Contracts 72,051 1,042,831 1,114,882 687,608 Private Gifts, Grants, and Contracts 9,524 9,524 5,013 Sales and Services 467 467 10,449 Other
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