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Financial Documents 2015000040AFR THE UNIVERSITY OF TEXAS HEAL TH SCIENCE CENTER AT SAN ANTONIO ANNUAL FINANCIAL REPORT (WITH DETAILED SUPPORTIVE SCHEDULES) UNAUDITED FISCAL YEAR ENDED AUGUST 31, 2014 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 Teas-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 + 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 HEAL TH SCIENCE CENTER AT SAN ANTONIO FINANCIAL STATEMENTS (WITH DETAILED SUPPORTIVE SCHEDULES) Presented herein are the financial statements with detailed supportive schedules for The University of Texas Health Science Center at San Antonio for the year ended August 31, 2014. 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, 2014 Officers Paul L. Foster, Chairman Wm. Eugene "Gene" Powell, Vice Chairman R. Steven "Steve" Hicks, Vice Chairman Francie A. Frederick, General Counsel to the Board of Regents Members Terms scheduled to expire February 1, 2015* R. Steven "Steve" Hicks Austin Wm. Eugene "Gene" Powell San Antonio Robert L. Stillwell Houston Terms scheduled to expire February 1, 2017* Alex M. Cranberg Austin Wallace L. Hall, Jr. Dallas Brenda Pejovich Dallas Terms scheduled to expire February 1, 2019* Ernest Aliseda McAllen Jeffery D. Hildebrand Houston Paul L. Foster El Paso Term scheduled to expire May 31, 2015* Max Richards (Student Regent) Austin *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, 2014 ******** Francisco G. Cigarroa, Chancellor Raymond S. Greenberg, Executive Vice Chancellor for Health Affairs Scott C. Kelley, Executive Vice Chancellor for Business Affairs Pedro Reyes, Executive Vice Chancellor for Academic Affairs Stephanie A. Bond Huie, Vice Chancellor for Strategic Initiatives Patricia D. Hurn, Vice Chancellor for Research and Innovation Barry R. McBee, Vice Chancellor and Chief Governmental Relations Officer Randa S. Safady, Vice Chancellor for External Relations Daniel H. Sharphorn, Vice Chancellor and General Counsel William H. Shute, Vice Chancellor for Federal Relations Amy Shaw Thomas, Vice Chancellor and Counsel for Health Affairs Bruce E. Zimmerman, Chief Executive Officer and Chieflnvestment Officer-UTIMCO ******** The University of Texas Health Science Center at San Antonio Principal Administrative Officers and Business and Financial Staff As of August 31, 2014 ************************ William L. Henrich, M.D., M.A.C.P., President Michael E. Black, M.B.A., Senior Executive Vice President and Chief Operating Officer James D. Kazen, M.A., Executive Vice President for Facility Planning and Operations Andrea M. Marks, M.B.A., C.P.A., Vice President and Chief Financial Officer Deborah H. Morrill, M.S., Vice President for Development and Chief Development Officer Armando Diaz, B.A., M.Ed., Vice President for Governmental Relations Yeman Collier, Vice President and Chief Information Officer Joseph B. McCormick, M.D., M.S., Vice President for South Texas Programs Jacqueline Mok, Ph.D., Vice President for Academic, Faculty and Student Affairs Francisco Gonzalez-Scarano, M.D., Dean, School of Medicine and Vice President for Medical Affairs William W. Dodge, D.D.S., Dean, School of Dentistry David C. Shelledy, Ph.D., Dean, School of Health Professions David S. Weiss, Ph.D., Dean, Graduate School of Biomedical Sciences Eileen T. Breslin, Ph.D., Dean, School of Nursing Andrea Giuffrida, Ph.D., Vice President for Research ad interim Mary G. Delay, M.B.A., Vice President for Communications and Chief Communications Officer, Chief of Staff, Office of the President Ginny Gomez-Leon, M.B.A., C.P.A., Assistant Vice President for Budget and Planning Gerard E. Long, M.B.A., C.P.A., Ph.D., Assistant Vice President for Business Affairs Gayle T. Knight, B.B.A., C.P.A., Assistant Vice President for Strategic Planning and Institutional Analysis J. Michael Tesh, M.B.A., Vice President for Human Resources Ralph Kaster, C.P.A., Director of Accounting Angela D'Anna, C.l.A., C.l.S.A., C.F.E., C.H.C., Chief Audit Executive, Internal Audit and Consulting Services TABLE OF CONTENTS THE UNIVERSITY OF TEXAS HEALTH SCIENCE CENTER AT SAN ANTONIO PRIMARY STATEMENTS Exhibit A - Balance Sheet.. ........................................................................................ 2 Exhibit B - Combined Statement of Revenues, Expenses and Changes in Net Position .......... 4 ExhibitC - Combined Statement of Cash Flows ............................................................ 6 Exhibit D - Comparison of Budget to Actual. ................................................................. 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 Educational & General Funds - Summary of Operations ................. 13 Schedule B-2 - Schedule of Designated Funds - Summary of Operations ................................. 14 Schedule B-3 - Schedule of Auxiliary Enterprises 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 Position - Endowment and Similar Funds ................... 18 Schedule B-6c - Schedule of Changes in Net Position - Endowment and Similar Funds - State (Permanent Health Fund) .................................................................. 33 Schedule B-7 - Schedule of Changes in Net Position -Annuity and Life Income Funds ............... 34 Schedule B-8 - Schedule of Changes in Net Position - Unexpended Plant Funds ....................... 35 Schedule B-11 - Schedule of Changes in Investment in Plant.. .................................................. 36 Schedule B-13 - Schedule ofTransfers ............................................................................... 37 Schedule C-1 - Tuition and Fees Revenue ........................................................................ 38 Schedule C-2 - Schedule of Expenses by Object and Fund Group ......................................... 40 Expense Class - Expense Classification Summary ................................................................. 42 Schedule D-6 - Schedule of Medical Services, Research and Development Plan - Summary of Operations ............................................................................. 43 Schedule D-6 - Schedule of Allied Health Practice Plan - Summary of Operations ..................... 45 Schedule D-6 - Schedule of Dental Practice Plan - Summary of Operations ............................. 46 Schedule D-6 - Schedule of Nursing School Plan - Summary of Operations ............................. 47 Schedule 1-A - Schedule of Expenditures of Federal Awards ................................................ 48 Schedule 1-B - Schedule of State Grant Pass-Throughs From!To State Agencies ..................... 81 SUPPLEMENTAL SCHEDULES Schedule S-4a - Schedule of Federal Expenditures by NACUBO Expenditure Function ................ 84 Schedule S-8 - Schedule of Changes in Fund Balances - Unexpended Plant Fund Balance ........ 85 Schedule S-11a - Schedule of Changes in Investment in Plant- Land .......................................... 87 Schedule S-11 b - Schedule of Changes in Investment in Plant - Buildings ................................... 88 Schedule S-11 c - Schedule of Changes in Investment in Plant - Improvements other than Buildings ................................................................................................. 89 Schedule S-11 d - Schedule of Changes in Investment in Plant - Equipment... .............................. 90 Schedule S-11 e - Schedule of Changes in Investment in Plant - Construction in Progress ............... 96 Schedule S-11 g - Schedule of Changes in Investment in Plant - Intangible Assets ......................... 97 Footnotes - Notes to the Consolidated Financial Statements ..............................................
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