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2018 Financial Report Supporting Schedules University of Arkansas

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2018 Financial Report Supporting Schedules University of Arkansas 2017 -2018 Financial Report Supporting Schedules University of Arkansas Fayetteville Campus Agricultural Experiment Station Cooperative Extension Service Arkansas Archeological Survey Criminal Justice Institute Clinton School ARBON Table of Contents Supporting Exhibits C.l University of Arkansas, Fayetteville 3 C.2 Agricultural Experiment Station 4 C.3 Cooperative Extension Service 5 C.4 Arkansas Archeological Survey 6 C.5 Criminal Justice Institute 7 C.6 Clinton School 8 C.7 AREON 9 Supporting Schedules 1 Schedule of Current Funds Revenues 10 2 Schedule of Current Funds Expenditures 13 3 Schedule of Changes in Service Operations 15 4 Schedule of Changes in Auxiliary Enterprises 16 5 Schedule of Cash, Cash Equivalents, and Investments 17 6 Schedule of Changes in Loan Funds 18 7 Schedule of Changes in Endowments and Similar Funds 19 8 Schedule of Changes in Unexpended Plant Funds 25 9 Schedule of Changes in Renewals and Replacements 31 10 Schedule of Changes in Debt Retirement Funds 43 II Schedule of Bonds Outstanding 45 12 Schedule of Capital Leases Outstanding and Notes Payable 47 13 Schedule of Net Investment in Plant 49 This document supports the University of Arkansas Annual Financial Reports issued forthe fiscal year 2017-18. It is not intended to be used stand-alone, but as support and clarificationfor the amounts reported in the Annual report. 2 Exhibit C.1 University of Arkansas - Fayetteville Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2018 "'ith Comparative Totals forthe Year Ended June 30, 2017 Fiscal 2018 Fiscal 2017 Unrestricted Restricted Total Total Revenues Educational and General Student Tuition and Fees $ 306,218,597 $ $ 306,218,597 $ 284,797,711 State Appropriations 128,414,582 1,608,533 130,023,115 129,604,517 Federal Appropriations Endowment Earnings 527,692 1,983,118 2,510,810 2,439,329 Federal Grants and Contracts 50,319,384 50,319,384 44,286,294 State and Local Grants and Contracts 58,269,956 58,269,956 56,216,840 Private Gifts, Grants, and Contracts 5,766,229 81,047,902 86,814,131 80,521,427 Sales and Services 9,407,361 257,443 9,664,804 8,902,100 Other Sources 10,542,172 768,414 11,310,586 9,489,587 Total Educational and General $ 460,876,633 $ 194,254,750 $ 655, I 3 I ,383 $ 616,257,805 Auxiliary Enterprises 214,834,994 10.887,045 225,722,039 223,566,302 Total Revenues $ 675,71 i,627 $ 205,141,795 $ 880,853,422 $ 839,824, I 07 Expenditures and Mandatory Transfers Educational and General Instruction $ 185,995,729 $ 29,597,103 $ 215,592,832 $ I 98,652,885 Research 30,111,568 47,230,513 77,342,081 65,946,265 Public Service 10,769,385 10,149,516 20,918,901 19,843,181 Academic Support 45,893,872 13,291,386 59,185,258 52,263,899 Student Services 35,920,569 1,335,947 37,256,516 29,478,944 Institutional Support 34,293,431 5,295,819 39,589,250 59,022,627 Operation and Maintenance of Plant 22,367,823 22,367,823 24,535,813 Scholarships and Awards 19,767,791 73,359,644 93,127,435 84,302,236 Total Educational and General Expenditures $ 385, I 20,168 $ 180,259,928 $ 565,380,096 $ 534,045,850 Mandatory Transfers for: Principal and Interest $ 28,823,889 $ 801,318 $ 29,625,207 $ 28,198,102 Loans Matching Total Educational and General $ 413,944,057 $ 181,06 I ,246 $ 595,005,303 $ 562,243,952 Auxiliary Enterprises Expenditures $ 160,347,058 s 10,887,209 $ 171,234,267 $ 160,447,350 Mandatory Transfers for: Principal and Interest 35,180,525 35, I 80,525 3],]87.910 Total Auxiliary Enterprises $ 195,527,583 $ 10,887,209 $ 206,414,792 $ I 91,635,260 Total Expenditures and Mandatory Transfers $ 609,471,640 $ 191,948,455 $ 801,420,095 $ 753,879,212 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues$ $ $ $ Plant Additions (50,770,554) (6,113,619) (56,884,173) (65,956,675) Other Transfers and Changes 10,644,997 (9,644,033) 1,000,964 1,304,466 Net lncrease/(Decrease) for the Year $ 26.114,430 $ (2,564,312) $ 23,550,118 $ 21,292,686 3 Exhibit C.2 University of Arkansas - Agri Experiment Station Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2018 \Vith Comparative Totals for the Year Ended June 30, 2017 Fiscal 2018 Fiscal 2017 Unrestricted Restricted Total Total Revenues Educational and General State Appropriations $ 36,753,270 $ 1,597,366 $ 38,350,636 $ 38,231,601 Federal Appropriations 5,468,476 5,468,476 5,430,851 Endowment Earnings 230,467 230,467 170,014 Federal Grants and Contracts 5,745,642 5,745,642 4,752,255 State and Local Grants and Contracts 2,213,822 1,525,324 3,739,146 1,441,184 Private Gifts, Grants, and Contracts 8,037, I 8 I 8,037,181 12,253,455 Sales and Services 7,353,899 7,353,899 6,851,030 Other Sources 2,964,544 38,800 3,003,344 2,194,374 Total Educational and General $ 49,285,535 $ 22,643,256 $ 71,928,791 $ 71,324,764 Expenditures and Mandato!)'Transfers Educational and General Instruction $ $ 9,203 $ 9,203 $ 5,765 Research 44,963,992 21,957,412 66,921,404 66,170,983 Public Service Academic Support Student Services Institutional Support 57,136 57,136 39,501 Operation and Maintenance of Plant Scholarships and Awards 40,100 40,100 47,900 Total Educational and General Expenditures $ 44,963,992 $ 22,063,851 $ 67,027,843 $ 66,264,149 Mandatory Transfers for: Principal and Interest $ 19,325 $ $ 19,325 $ Total Educational and General $ 44,983,317 $ 22,063,851 $ 67,047,168 $ 66,264,149 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues$ $ $ $ Plant Additions (1,230,833) (1,230,833) (2, I 10,200) Other Transfers and Changes 618,924 (1,683,919) (1,064,995) (1,427,462) Net Increase/(Decrease) for the Year $ 3,690,309 $ (1,104,514) $ 2,585,795 $ 1,522,953 4 Exhibit C.3 University of Arkansas - Cooperative Extension Service Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2018 \Vith Comparative Totals for the Year Ended June 30, 2017 Fiscal 2018 Fiscal 2017 Unrestricted Restricted Total Total Revenues Educational and General State Appropriations $ 31.995.971 $ $ 31,995,971 $ 31,939,085 Federal Appropriations 5,054,309 5,054,309 6,493,437 Endowment Earnings County Appropriations 4,460,212 4,460,212 4,144,629 Federal Grants and Contracts 6,033,328 6,033,328 4,970,333 State and Local Grants and Contracts 311,503 311,503 465,648 Private Gifts, Grants, and Contracts 359,204 4,858,603 5,217,807 6,135,194 Sales and Services 3,673,235 3,673,235 3,656,767 Other Sources (620.826) 7.777 (613,049) 1.993,128 Total Educational and General $ 35,407,584 $ 20,725,732 $ 56,133,316 $ 59,798,221 Expenditures and Mandatory Transfers Educational and General Research $ $ $ $ Public Service 37,906,445 20,022,884 57,929,329 57,643,243 Academic Support Student Services Institutional Support Operation and Maintenance of Plant Scholarships and Awards Total Educational and General Expenditures $ 37,906,445 $ 20,022,884 $ 57,929,329 $ 57,643,243 Mandatory Transfers for: Principal and Interest $ $ $ $ Total Educational and General $ 37,906,445 $ 20,022,884 $ 57,929,329 $ 57,643,243 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues$ $ $ $ Plant Additions (969,424) (1,492,271) (2,461,695) Other Transfers and Changes (105.273) 62,806 (42,467) 23.220 Net Increase/(Decrease) forthe Year $ (3.573,558) $ (726,617) $ (4,300.175) $ 2.178.198 5 Exhibit C.4 University of Arkansas - Archeological Survey Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2018 \Vith Comparative Totals for the Year Ended June 30, 2017 Fiscal 2018 Fiscal 2017 Un restricted Restricted Total Total Revenues Educational and General State Appropriations $ 2,470,474 $ $ 2,470,474 $ 2,538,070 Federal Appropriations Endowment Earnings 13,221 13,221 4,349 Federal Grants and Contracts 120,516 120,516 35,172 State and Local Grantsand Contracts 75,742 75,742 64,458 Private Gifts, Grants, and Contracts 33,978 46,334 80,312 44,531 Sales and Services Other Sources 8,102 8,102 I 1,541 Total Educational and General $ 2,525,775 $ 242,592 $ 2,768,367 $ 2,698,121 Expenditures and Mandatory Transfers Educational and General Instruction $ $ 75,743 $ 75,743 $ 70,948 Research 2,411,809 I 12,581 2,524,390 2,492,185 Public Service Academic Support 7,669 7,669 13,882 Total Educational and General Expenditures $ 2,419,478 $ I 88,324 $ 2,607,802 $ 2,577,015 Mandatory Transfers for: Principal and Interest $ $ $ $ Total Educational and General $ 2,419,478 $ I 88,324 $ 2,607,802 $ 2,577,015 Total Expenditures and Mandatory Transfers $ 2,4 I 9,478 $ I 88,324 $ 2,607,802 $ 2,577,015 Other Transfers and Additions/(Deductions) Excess of Restricted Receipts over Transfers to Revenues $ $ $ $ Plant Additions (130,000) Other Transfers and Changes 6 6 (206) Net Increase/(Decrease) for the Year $ 106,297 $ 54,274 $ 160,571 $ (9,100) 6 Exhibit C.5 University of Arkansas - Criminal Justice Institute Statement of Current Funds Revenues, Expenditures, and Other Changes for the Year Ended June 30, 2018 With Comparative Totals for the Year Ended June 30, 2017 Fiscal 2018 Fiscal 2017 Unrestricted Restricted Total Total Revenues Educational and General State Appropriations $ 2,025,769 $ $ 2,025,769 $ 2,075,769 Federal Grants and Contracts 1,605, I 03 1,605,103 1,114,603 State and Local Grants and Contracts 382,723 693,370 1,076,093 852,497 Private Gifts, Grants, and Contracts 125,000 125,000 Sales and Services 4,700 4,700 7,887 Other Sources 235,039 235,039 61,044 Total Educational and
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