University of California, San Diego
Detailed Financial Schedules
For the Year Ended June 30, 2014
UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Unaudited Detailed Financial Schedules
for the Year Ended June 30, 2014
CONTENTS
A Letter from the Controller
Financial Overview
1
2-7
Ten Years Summarized selected data
8
Statement of Revenues and Expenses
9
Statement of Net Position
10
Statement of Revenues, Expenses, and Changes
in Net Position
11
Statement of Cash Flows
12
Notes to the Financial Schedules
13 - 17
Current Funds Revenues
18 - 19
Current Funds Expenditures by
Uniform Classification Category
20 - 26
Current Funds Expenditures by Department
27 - 41
Current Funds Expenditures - Financial Aid
42 - 44
Current Funds Expenditures by Fund Source
45 - 50
Current Funds Expenditures by
Expenditure Category by Fund Source
51 - 52
Current Funds Expenditures by Department – Loc “O”
53 - 54
Long-Term Debt Schedules
55 - 62
SAN DIEGO: OFFICE OF THE CONTROLLER
LA JOLLA, CA 92093-0951
TEL: (858)534-0660
February 26, 2015
PIERRE OUILLET
VICE CHANCELLOR/CHIEF FINANCIAL OFFICER
0007
I am pleased to submit the Detailed Financial Schedules of the San Diego Campus for the fiscal year
ended June 30, 2014.
The records and accounts of the University from which this report is prepared are maintained in
accordance with generally accepted accounting principles prescribed by the Governmental Accounting
Standards Board (GASB) and the National Association of College and University Business Officers.
The Detailed Financial Schedules are not audited and are intended for internal use. The accounts of the
University of California are audited annually on a consolidated basis by the firm ofKPMG, LLP, whose
audit report and opinion statement are transmitted to The Regents. The consolidated financial statements
are presented in the modified format required by the GASB.
This report is available via BLINK at http://blink.ucsd.edu/finance/accounting/schedules.html as a PDF
document.
Deborah A. Rico
Interim Controller
UNIVERSITY OF CALIFORNlA-(Letterhead for Interdepartmental use)
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
INTRODUCTION
The objective of Management’s Discussion and Analysis is to help readers of the University of California, San Diego’s
financial statements better understand the financial position and operating activities for the fiscal year ended June
30, 2014, with selected comparative information for the year ended June 30, 2013. UC San Diego’s financial report
communicates financial information for the university through three primary financial statements. The statement of
net position; the statement of revenues, expenses, and changes in net position; and the statement of cash flows
present the financial position, changes in financial position, and cash flows for the university. The financial
statements should be read in conjunction with the management’s discussion and the notes to the financial
statements to gain a more complete understanding of the university’s financial information.
The financial statements of the San Diego campus are subject to limited-scope procedures as part of the
annual audit of the financial statements of the entire University of California. The audited, consolidated
financial statements of the University of California are available at http://www.ucop.edu/financialaccounting/financial-reports/annual-financial-reports.html.
The University’s Financial Position
The statement of net position presents the financial position of the university at the end of each fiscal year. At June
30, 2014, the university’s net position was $1.31 billion, with assets and deferred outflows of resources of $6.50
billion and liabilities and deferred inflows of resources of $5.19 billion. The major components of the assets, liabilities,
and net position as of 2014 and 2013 are as follows (in thousands).
2014
ASSETS
Cash and equity
in treasurer's investments
Receivables
Inventories
Capital assets, net
Other assets
Total assets
$
$
$
$ 451,172
$
-
$
$
$
2,182,267
2,103,438
4,285,705
$
1,734,465
828,428
2,562,893
$
903,875
$
-
$
43,343
$
46,654
$
DEFERRED INFLOWS OF RESOURCES
NET POSITION
Reserved for minority interests
Invested in capital assets,
net of related debt
Restricted
Expendable
Unrestricted
Total net position
$
$
1,675,288
497,531
27,857
3,760,215
90,493
6,051,384
$
CHANGE
1,561,527
453,260
28,310
3,480,376
107,191
5,630,664
DEFERRED OUTFLOWS OF RESOURCES
LIABILITIES
Debt
Other liabilities
Total liabilities
2013
113,761
44,271
(453)
279,839
(16,698)
420,720
$
451,172
$
447,802
1,275,010
1,722,812
$
$
$
903,875
(3,311)
1,577,582
1,745,545
(167,963)
123,816
(431,765)
1,312,976
113,953
1,161,619
3,067,771
9,863
(1,593,384)
(1,754,795)
2
$
$
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
The University’s Assets
UC San Diego’s total assets and deferred outflows of resources increased by $871.89 million to $6.50 billion in 2014,
compared to $5.63 billion in 2013. The primary reasons are noted below.
Cash and equity in treasurer’s investm ents— The university’s cash and equity in treasurer’s investments totaled
$1.68 billion at the end of 2014 and $1.56 billion at the end of 2013. The net increase in the short-term investments
component of $114.85 million is primarily due to an increase in the short-term investments of $ 114.06 million.
Accounts receivable, net— Accounts receivable in total increased by $44.27 million to $497.53 million in 2014
from $453.26 million in 2013. An increase in the Medical Centers account receivables contributed to the majority of
the increase. The increase is offset slightly by a decrease in the State and federal government account receivable,
reflecting the lower level of Federal Grant and Contract activity in the fiscal period.
Capital assets, net- - Investments in capital assets continue to increase in order to provide the facilities necessary
to support UC San Diego’s teaching, research, and public service mission and for patient care. These facilities include
core academic buildings, libraries, student services, housing and auxiliary enterprises, health science centers, utility
plants and infrastructure. Capital assets, net of accumulated depreciation, increased by $279.84 million to $3.76
billion in 2014. The increase reflects current year capitalizations for new structures: Jacobs Medical Center, $222.35
million, Clinical and Translational Research Institute, $55.79 million and Health Sciences Biomedical Research
Facility—Phase 2, $16.28 million.
I nvestm ents— Investments classified as current assets are generally fixed or variable income securities in the
Short-Term Investment Pool (STIP) and Total Return Investment Pool (TRIP) with a maturity date within one year.
Noncurrent investments include securities in the General Endowment Pool (GEP) or other pools, in addition to fixed
or variable income securities in STIP and TRIP with a maturity date beyond one year. The TRIP investment pool,
established in 2009, is managed to a total return objective and is intended to supplement STIP. The financial
markets, both domestically and internationally, have been volatile in recent times and this has affected the valuation
of investments. The Board of Regents utilizes asset allocation strategies that are intended to optimize investment
returns over time in accordance with their investment objectives, while maintaining an acceptable level of risk. The
GEP portfolio return was a positive return of 16.5 percent in 2014 and a positive return of 12 percent in 2013. TRIP
had positive returns of 13.9 percent in 2014 and 8.3 percent in 2013. STIP had positive returns of 1.6 percent and
2.1 percent in 2014 and 2013, respectively.
Deferred outflow s of resources— As result of the July 1, 2013 adoption of GASB Statements No. 65, Items
Previously Reported as Assets and Liabilities, and No. 68, Accounting and Financial Reporting for Pensions, $451.17
million in deferred outflows associated with the pension liability was recorded in 2014. As with the pension liability
and deferred inflows of resources, 2014 is the first year that deferred outflows has been reported. Fiscal year 2013
has not been adjusted
The University’s Liabilities
The University’s liabilities and deferred inflows of resources totaled $5.19 billion in 2014, an increase of 102.5 percent
over 2013. This total includes liabilities of $1.41 billion for capital projects accounted for centrally at the UC Office of
the President (UCOP). These UCOP recorded liabilities represent San Diego campus' obligation for bonds that provide
financing for projects on more than one campus. The total also includes pension liabilities and pension related
deferred inflows of resources for both the campus and the medical center of $1.52 billion.
Debt— Capital assets are financed from a variety of sources, including university equity contributions, federal and
state support, revenue bonds, bank loans, leases, or structures that involve separate legal entities. Total debt
increased by $446.21 million to $2.12 billion in 2014. The major increase in 2014 is the addition of a $500.15 million
revenue bond partially financing the construction of the Jacobs Medical Center. This is offset by a $35.63 million
reduction in capital lease obligations. This reduction is a result of a refinancing of State Public Works Board capital
leases and the recording of the new liabilities at UCOP rather than at the campus.
3
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Other liabilities— Other liabilities increased by $48.08 million to $876.51 million in 2014 from $828.43 million in
2013. This is the result of an increase in accrued salaries of $5.92 million (timing related) and accounts payable
$31.66 million (increased purchasing activity, coupled with Inflation related price increases).
Pension obligations— The reported pension obligations are the campus' proportionate share of the University's
total pension obligations. The University records pension obligations equal to the net pension liability for its defined
benefit plans. The net pension liability is measured as the total pension liability, less the amount of the pension plan's
fiduciary net position. The fiduciary net position and changes in the net positions of the defined benefit plans have
been measured consistent with the accounting policies used in the plans. The total pension liability is determined
based upon discounting projected benefit payments based on the benefit terms and legal agreements existing at the
pension plan's fiscal year end. Projected benefit payments are discounted using a single rate that reflects the
expected rate of return on investments, to the extent that plan assets are available to pay benefits, and a taxexempt, high-quality municipal bond rate when plan assets are not available.
Pension expense is recognized for benefits earned during the period, interest on the unfunded liability and changes
to benefit terms. The differences between expected and actual experience and changes in assumptions about future
economic or demographic factors are reported as deferred inflows or outflows and are recognized over the average
expected remaining service period for employees eligible for pension benefits. The differences between expected and
actual returns are reported as deferred inflows or outflows and are recognized over five years.
The University’s Net position
Net position represents the residual interest in the university’s assets after all liabilities are deducted. Net position is
reported in four major categories: reserved for minority interests; invested in capital assets, net of related debt;
restricted expendable; and unrestricted. The university’s net position decreased by $1.75 billion to $1.31billion in
2014.
I nvested in capital assets, net of related debt— The portion of net position invested in capital assets, net of
accumulated depreciation, and the related outstanding debt used to finance the acquisition, construction, or
improvement of these capital assets is $1.58 billion in 2014, compared to $1.75 billion in 2013.
Restricted expendable— Restricted, expendable net position is subject to externally imposed restrictions
governing their use. Net position may be spent only in accordance with the restrictions placed upon them and may
include endowment income and gains, subject to the university’s spending policy; support received from gifts, state
appropriations, or capital projects; or other third-party receipts. In 2014, the increase of $9.86 million in restricted,
expendable funds principally reflects an increase of $11.68 million in gift funding.
Unrestricted— Under generally accepted accounting principles, net position that is not subject to externally imposed
restrictions governing its use must be classified as unrestricted for financial reporting purposes. Although unrestricted
net position is not subject to externally imposed restrictions, substantially all of the net position is allocated for
academic research and health-care initiatives or programs, for capital purposes, and for other purposes. Unrestricted
net position decreased $1.59 billion to $(431.77) million in 2014. The decrease primarily reflects a $368.28 million
decrease in the Medical Center’s reserves and the recording of the pension liability and pension related deferred
outflows and inflow of resources. Fiscal year 2014 is the first year the pension related items have been reported.
Fiscal year 2013 statements have not been adjusted to reflect these items.
The University’s results of operations
The statement of revenues, expenses, and changes in net position is a presentation of the university’s operating
results. It indicates whether the financial condition has improved or deteriorated in the current fiscal year. In
accordance with Governmental Accounting Standards Board (GASB) requirements, certain significant revenues relied
upon and budgeted for fundamental operational support of the core instructional mission of the university are
required to be recorded as nonoperating revenues, including state educational appropriations, private gifts, and
investment income.
4
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Revenues Supporting Core Activities
Revenues to support the university’s core activities, including those classified as nonoperating revenues, were $3.77
billion and $3.56 billion in 2014 and 2013, respectively. This diversified source of revenue increased by $215 million
in 2014. Student tuition and fees, in conjunction with State of California educational appropriations, are the core
components that support the instructional mission of the university. Grants and contracts provide opportunities for
undergraduate and graduate students to participate in basic research alongside some of the most prominent
researchers in the country. Gifts to the university allow crucial flexibility for support of its fundamental activities or
new academic initiatives. Sales and service revenues are from the Medical Center; the Medical Group; and auxiliary
enterprises such as student housing, food service operations, parking, and the UC San Diego Bookstore.
A major financial strength of UC San Diego is its diverse source of revenues, including those from the State of
California, student fees, sponsored grants and contracts, medical centers, private support, and self-supporting
enterprises. The variety of fund sources has become increasingly important over the past several years given the
effects of the state’s financial challenges that required reductions in both instructional and noninstructional programs.
Student tuition and fees, net— Student enrollment increased 1 percent on a year-over-year basis with enrolled
students of 30,310 and 29,052 in the fall of 2013 and 2012 respectively. Net student tuition and fees were $463.46
million and $414.53 million in 2014 and 2013, respectively. Student tuition and fees, net of scholarship allowances,
increased by $2.90 million and $2.97 million in 2014 and 2013, respectively. The increases in student tuition and
fees revenue in the current period reflected the goal of the university to increase the proportion of foreign and out of
state students as most tuition and fees remained unchanged in the period. Consistent with past practices,
approximately one-third of the revenue generated from these fee increases was used for financial aid to mitigate the
impact on low-income students.
Grants and contracts— Revenues from grants and contracts decreased $40.75 million in 2014 to $960.2 million.
This revenue represents support from a variety of federal, state, private, and local agencies, with funding from the
federal government and private corporations being the major contributors. The decrease in 2014 reflected a $1.21
million decrease in the State of California category, coupled with a $40.75 million decrease from federal contracts
and grants in the period.
M edical Center— Revenues of $1.29 billion in 2014 reflect an increase of $154.34 million from 2013. Net patient
service revenue of $1.23 billion for 2014 increased by $140.50 million over 2013. The increase in 2014 over 2013 in
this category was due to patient volumes, contract price increases, and improved collections. Net patient service
revenue is reported net of estimated allowances under contractual arrangements with Medicare, Medi-Cal, and the
County of San Diego, as well as other third-party payers, and has been estimated based upon the principles of
reimbursements, and terms of the contracts currently in effect.
Sales and services, educational activities -- Revenues from educational activities increased by $19.9 million to
$422.13 million in 2014 compared to $402.23 million in 2013. The increase in this category reflects the Medical
Group’s activities.
State educational appropriations— Educational appropriations from the State of California increased by $34.74
million to $287.21 million in 2014.
Private gifts— Private gifts revenue, which is considered non-operating revenue, either comes directly from the
donor or is held by the UC San Diego Foundation until transferred to the campus for use. These funds generally are
restricted to uses designated by the donor. In 2014 this category increased by $21 million to $74.71 million. No
single gift accounts for the increase.
5
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Expenses Associated with Core Activities
Expenses associated with the university’s core activities, including those classified as nonoperational expenses,
increased by $196.52 million, from $3.51 billion to $3.71 billion in 2014.
Salaries and w ages — More than 63 percent of the university’s expenses are related to salaries and wages and
cover 29,295 employees, a 2 percent increase over prior years. During 2014, salaries and wages increased by $84.10
million. This increase reflected programmed faculty merits, necessary new hiring, and union contract wage
implementations.
Benefits –Employee benefits-- These costs comprise 14 percent of the university’s expenses, and increased by $64.40
million to $558.98 million in 2014, principally due to a 2 percent increase in the employer contribution to the UC
Retirement Plan (UCRP). Beginning in May 2010 and for subsequent years, the employer and employee contributions to
UCRP have been set to incrementally increase as a percent of covered salary and wages. Prior to 2010, either no
contribution or a limited contribution was made to UCRP, resulting in the current under-funded position.
The current period 25.7 percent increase resulted in a $30.30 million increase in 2014 over 2013.
Utilities — In the 2014 period, utility expenses were $43.3 million, level with fiscal year 2013, primarily as a result of
ongoing energy-saving steps taken by the university, despite the added facilities that came online in the period.
Scholarships and fellow ships— The university places a high priority on student financial aid as a part of a
commitment to affordability. Scholarships and fellowships, representing payments for financial aid made directly to
students, are reported as an operating expense and totaled $79.96 million, an increase of $2.90 million over 2013.
However, scholarship allowances, representing financial aid and fee waivers awarded by the university, also forms of
scholarship and fellowship costs, increased by $1.14 million to $162.52 million in 2014 as opposed to $161.38 million
in 2013. Scholarship allowances are reported as an offset to revenue, not as an operating expense. On a combined
basis, as the university continues its commitment to provide financial support for low-income students. The
university’s financial aid, in all forms, grew to $236.30 million in 2014 from $228.53 million in 2013, an increase of 3
percent.
Supplies and m aterials ---These expenses increased by $13.28 million or 3 percent during 2014, primarily due to
increased purchasing activity by the Medical Center, and increased patient volumes.
Other operating expenses— Other operating expenses consist of a variety of expense categories, including travel,
rent, insurance, legal settlements, and repairs and maintenance. Expenses in this category were $550.04 million in
2014, or an increase of $37.21 million over 2013. The key contributor was funding for the Office of the President by
the campus, primarily related to a multiyear project to replace the university’s payroll system.
Other nonoperating activities -- UC San Diego’s other nonoperating activities are noncash transactions and are
therefore not available to be used to support operating expenses. They include any gain or loss on disposals of
capital assets and other non-operating expenses. In 2014 UC San Diego realized a loss on the disposal of capital
assets net of $8.06 million, a 38 percent increase from 2013.
Other Changes in Net position -- Similar to other nonoperating activities discussed above, these amounts are also
not available to support the university’s operating expenses in the current year. State capital appropriations and
capital gifts and grants may only be used for the purchase or construction of the specified capital assets. Only
income earned from gifts of permanent endowments is available in future years to support the specified program.
In accordance with GASB reporting standards, operating losses were $308.91 million in 2014 and $293.16 million in
2013. These operating losses were more than offset by net revenues and expenses that are required by GASB to be
classified as non-operating, but which remain available to support operating activities of the university: $375.01 million
in 2014 and $341.02 million in 2013. This income is restricted by either legal or fiduciary obligations, allocated for
academic and research initiatives or programs, necessary for debt service, or required for capital purposes.
6
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
The University’s Cash Flow s
In 2014, there was a net cash inflow from operating activities of $164.62 million, which is coupled with a net cash
inflow of $442.58 million that was provided by non-capital financing activities. By comparison, in 2013 the net cash
outflow from operating activities was $63.63 million, with $365.31 million of cash inflow provided by noncapital
financing activities.
The net cash outflow from capital and related financing activities was $87.60 million in 2014 and $386.70 million in
2013. The primary uses of cash were payments to employees, suppliers, utilities, and capital asset purchases. Cash
sources include grants and contracts, receipts from the Medical Center, and student tuition.
7
University of California, San Diego
STATEMENT OF THE REVENUES AND EXPENSES(UNAUDITED)
The Past Decade Years Ended June 30
2013
2012
2011
2010
2009
2008
2007
2006
2005
9,066
20,229
8,922
19,750
8,724
19,651
8,787
19,284
8,588
18,818
8,143
18,969
7,811
18,454
7,566
18,445
7,346
17,279
7,119
17,068
29,295
28,672
28,375
28,071
27,406
27,112
26,265
26,011
24,625
24,187
23,143
5,967
22,518
5,682
22,048
5,634
21,369
5,507
20,679
5,285
20,339
4,939
29,110
28,200
27,682
26,876
25,964
25,278
2014
EMPLOYMENT
Academic
Staff
Total
STUDENT ENROLLMENT (Fall Quarter)
Undergraduate
Graduate and professional
23,805
6,505
Total
22,676
6,376
30,310
23,046
6,278
29,052
23,663
6,236
29,324
29,899
2009
2007
2006
2005
2008
2014
2013
2012
2011
2010
OPERATING AND NONOPERATING REVENUES
Student tuition and fees, net
$
463,455
$
414,526 $
388,522 $
350,453 $
312,657 $
260,915 $
230,451 $
202,465 $
192,606 $
176,265
Grants and contracts
920,204
960,953
986,807
959,865
882,114
812,825
765,512
738,575
686,472
660,524
Medical Center
1,287,734
1,133,397
1,041,675
959,588
854,759
805,547
732,500
659,469
620,946
556,737
Educational activities
422,129
402,229
372,119
311,959
260,264
227,425
223,764
204,164
181,127
162,670
Auxiliary enterprises, net
163,860
157,233
152,875
136,374
133,842
134,575
130,696
120,610
109,378
106,167
287,207
252,469
225,404
298,025
State educational appropriations
282,346
244,612
301,300
282,940
260,587
250,531
22,414
20,860
21,113
State financing appropriations
66
15,639
21,579
18,658
17,313
13,030
17,602
Federal financing appropriation
6,327
7,144
7,343
6,698
4,325
Federal pell grants (1)
43,571
43,945
49,727
53,554
44,385
Private gifts
74,707
53,791
68,333
51,284
85,608
55,791
59,136
62,618
48,014
49,372
Investment income
34,480
40,189
37,242
26,876
20,306
24,613
24,505
22,384
19,562
14,486
Other
69,814
70,422
65,478
50,443
54,497
56,752
54,936
56,930
34,039
30,502
Total
$ 3,773,554 $ 3,558,712 $ 3,416,385 $ 3,226,232 $ 2,950,742 $ 2,636,085 $ 2,540,402 $ 2,368,813 $ 2,174,310 $ 2,024,567
OPERATING AND NONOPERATING EXPENDITURES
Salaries and wages
$ 1,708,778
Benefits
558,976
Scholarships and fellowships
79,960
Utilities
43,296
Supplies and materials
454,580
Depreciation and amortization
240,473
Interest expense (2)
61,750
Other
559,556
Total
$ 3,707,369
OPERATING EXPENDITURES BY FUNCTION
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Medical Center
Auxiliary enterprises
Depreciation
Impairment of capital assets
Other
Total
PLANT ASSETS
Capitalized value
Accumulated depreciation
Net plant assets
$
721,086
741,718
19,826
294,063
104,350
125,608
81,440
73,784
1,095,128
137,210
240,473
778
642
$ 3,636,106
$ 1,624,680
494,574
77,065
43,282
441,303
232,636
78,641
518,667
$ 3,510,848
$
649,811
757,888
17,903
319,141
94,212
113,994
75,580
67,146
968,850
127,641
232,636
782
784
$ 3,426,368
$ 1,569,706
455,101
74,093
45,439
401,852
210,886
75,899
482,439
$ 3,315,415
$
601,272
738,309
20,658
291,777
89,354
105,252
60,290
64,111
911,126
123,563
210,886
3,912
$ 3,220,510
$ 1,481,492 $ 1,394,308
382,700
313,095
80,811
90,265
46,760
47,082
363,459
388,839
195,303
188,641
75,138
55,137
381,523
330,581
$ 3,007,186
$
$ 2,807,948
561,284 $
700,292
20,664
236,464
75,855
85,663
62,855
82,651
793,331
112,199
195,303
3,048
$ 2,929,609
513,800
665,985
17,482
196,305
66,999
104,407
64,688
94,148
720,920
108,026
188,641
9,144
$ 2,750,545
$ 1,319,900
278,283
57,962
47,997
379,893
174,200
336
326,954
$ 1,249,558
252,920
51,626
43,675
383,559
168,423
4,743
324,739
$ 1,133,959
232,579
44,870
71,752
314,498
168,940
5,137
276,189
$ 1,048,463
226,706
37,811
63,119
301,857
158,418
5,810
248,631
$
$ 2,585,525
$ 2,479,243
$ 2,247,924
$ 2,090,815
$ 1,956,992
$
$
$
$
$
474,703
609,965
16,808
190,073
62,338
121,632
69,355
58,932
692,853
110,933
174,200
2,182
$ 2,583,974
476,581
557,902
16,463
192,810
57,152
111,505
63,445
55,106
656,326
107,773
168,423
10,374
$ 2,473,860
431,857
526,741
15,767
155,183
49,962
101,308
63,548
49,830
573,102
97,487
168,940
8,974
$ 2,242,699
395,072
509,533
16,601
152,207
45,291
85,058
59,699
41,425
524,314
86,366
158,418
672
10,268
$ 2,084,924
976,396
204,662
43,460
51,186
280,016
145,831
5,246
250,195
375,260
500,529
10,009
130,764
42,794
79,844
48,130
40,024
490,795
80,914
145,831
2,491
4,218
$ 1,951,603
$ 6,655,663 $ 6,260,418 $ 5,932,944 $ 5,471,803 $ 4,960,879 $ 4,551,050 $ 4,215,855 $ 3,939,206 $ 3,642,687 $ 3,390,745
(2,895,447)
(2,780,044)
(2,627,618)
(2,462,215)
(2,283,128)
(2,110,767)
(1,973,935)
(1,834,174)
(1,699,060)
(1,570,690)
$ 3,760,216 $ 3,480,374 $ 3,305,326 $ 3,009,588 $ 2,677,751 $ 2,440,283 $ 2,241,920 $ 2,105,032 $ 1,943,627 $ 1,820,055
(1) Federal Pell Grant shown as Non-Operating Revenue starting FY2010 per GASB guidelines (formerly shown as a part of Contracts and Grants - Federal).
(2) Starting FY 2009-2010 Interest expense included interest paid to UCOP for local long-term debt held at UCOP. Previously these interest payments were shown as transfers in the retirement
of indebtedness fund group. These changes were reflected on the campus schedules beginning in FY 2009-2010.
8
University of California, San Diego
STATEMENT OF THE REVENUES AND EXPENSES(UNAUDITED)
For the fiscal years ended June 30, 2014 and June 30, 2013(in thousands of dollars)
Operating
Revenues
Student tuition and fees, net
Grants and contracts
Medical Center
Educational activities
Auxiliary enterprises, net
State educational appropriations
Federal financing appropriations
Federal pell grants
State financing appropriations
Private gifts
Investment income
Other revenues
Revenues supporting core activities
Expenses
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Interest expense
Other expenses
Building maintenance
Travel
Telecommunications
Other
Year Ended June 30, 2014
Nonoperating
Total
$ 463,455
920,204
1,287,734
422,129
163,860
69,814
3,327,196
1,708,778
558,976
79,960
43,296
454,580
240,473
191,003
37,661
34,719
286,659
Expenses associated with core activities
Income (loss) from core activities
Other Nonoperating Activities
3,636,105
$ (308,909) $
$
Operating
$
Year Ended June 30, 2013
Nonoperating
287,207
6,327
43,571
66
74,707
34,480
446,358
463,455
920,204
1,287,734
422,129
163,860
287,207
6,327
43,571
66
74,707
34,480
69,814
3,773,554
414,526
960,953
1,133,397
402,229
157,233
61,750
1,708,778
558,976
79,960
43,296
454,580
240,473
61,750
1,624,680
494,574
77,065
43,282
441,303
232,636
1,455
191,003
37,661
34,719
288,114
178,973
38,065
34,362
261,428
63,205
383,153
3,699,310
74,244
64,875
3,133,213
$
3,426,368
(293,155) $
Total
$
252,469
7,144
43,945
22,414
53,791
40,189
5,547
425,499
414,526
960,953
1,133,397
402,229
157,233
252,469
7,144
43,945
22,414
53,791
40,189
70,422
3,558,712
78,641
1,624,680
494,574
77,065
43,282
441,303
232,636
78,641
178,973
38,065
34,362
261,428
78,641
346,858
3,505,009
53,703
Loss on disposal of capital assets, net
(8,059)
(5,839)
Income before other changes in net position
Other Changes in Net Position
State capital appropriations
Capital gifts and grants
Changes in allocation for pension payable to University
Transfers
Increase in net position
Net Position
Beginning of year
Restatement of beginning of year net position
End of year
66,185
47,864
3,850
28,032
5,035
(179,970)
(76,868)
(6,079)
81,330
154,406
277,521
$
3,067,771
(1,677,927)
1,312,976
$
2,790,250
3,067,771
Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.
See accompanying Notes to the Financial Statements
(1) Starting FY 2009-2010 interest expense included interest paid to UCOP for local long-term debt held at UCOP. Previously, these interest payments were shown as transfers in the
Retirement of indebtedness fund group. These changes were reflected on the campus schedules beginning FY 2009-2010.
2014 REVENUES SUPPORTING CORE ACTIVITIES
2014 EXPENSES ASSOCIATED WITH CORE ACTIVITIES
34% Medical Center
46% Salaries and Wages
25% Grants and Contracts
15% Benefits
12% Student Tuition and Fees
12% Supplies and Materials
11% Educational Activities
10% Other Expenses
8% State Educational Appropriations
4% Auxiliary Enterprises
7% Depreciation and Amortization
2% Other Revenues
5% Building Maintenance
2% Private Gifts
2% Scholarships and Fellowships
1% Federal Pell Grants
2% Interest Expense
1% Investment Income
1% Utilities
9
STATEMENT OF NET POSITION (UNAUDI TED )
FOR THE FI SCAL YEAR S ENDED JUNE 30, 2014 AND JUNE 30, 2013 (in thousands)
CAMPUS
2014
ASSETS
Current Assets
Cash and equity in treasurer's investments
Investments held by trustees
Accounts receivable, net
State and federal government
Medical Center
Other
Pledges receivable, net (1)
Notes receivable, net
Inventories
Other current assets
Total current assets
Noncurrent Assets
Investments and Investments held by trustees (1)
Pledges receivable(1)
Notes and mortgages receivable
Land, buildings, equipment, libraries, and special collections
Less: Accumulated depreciation
Other noncurrent position
Total noncurrent assets
Total assets
$
DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows from pension
Total deferred outflows of resources
LIABILITIES
Current Liabilities
Accounts payable
Accrued salaries and benefits
Deferred revenue
Current portion of long-term debt
Funds held for others
Annuities payable
Liabilities to life beneficiaries
Other current liabilities
Total current liabilities
Noncurrent Liabilities
Federal refundable loans
Annuities payable
Liabilities to life beneficiaries
Long-term debt
Revenue bonds
Mortgages and other borrowings
Capital lease obligations
Third party debt
Pension obligations to UCRP
Pension payable to University
Other noncurrent liabilities
Total noncurrent liabilities
Total liabilities
1,677,466
(2,178)
1,562,617
(1,090)
66,637
256,730
129,893
1,095
3,746
28,310
29,574
2,077,512
$
6,542
259
34,312
6,655,662
(2,895,447)
21,122
3,822,450
6,051,384
15,728
650
35,895
6,260,419
(2,780,043)
20,503
3,553,152
$ 5,630,664
$
$
451,172
451,172
$
213,619
172,924
166,064
63,408
2,175
223,366
841,556
$
$
$
Reserved for minority interests
$
Invested in capital assets, net of related debt
$
$
$
$
$
$
$
$
-
1,361
177
926
870
3,334
10
1,000
103,286
18,817
470
37
123,610
$
$
$
-
920
47
834
1,300
3,101
28,242
-
6,410
5,922
6,030
7,736
2,031,938
13,308
73,613
955,828
271,104
69,993
3,444,149
4,285,705
1,216,481
158,885
223,841
73,446
57,777
1,758,672
$ 2,562,896
563
12,895
16,229
562
14,328
17,429
903,875 $
903,875
$
43,343
$
46,654
$
$
$
$
-
$
$
-
$
-
$
-
1,745,545
-
-
-
-
326,261
6,374
312,617
5,061
-
-
166,024
4,312
31,941
166,575
-
111,664
6,763
27,426
161,614
-
9,528
4,075
96,681
10,739
2,781
12
(431,765)
1,312,976
10,373
4,102
85,002
11,136
2,809
531
1,161,619
$ 3,067,771
13,163
11,699
$ 714,650 $ 636,844
Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.
Financial statements for the University of California, San Diego contain several GASB 14 entities
See accompanying Notes to the Financial Statements
(1) UC Foundation 2013 restated
$
584,985
474,746
48,039
55,354
282
290
563
633,596
530,663
$ 730,879 $ 654,273
-
181,957
170,365
166,557
61,812
2,331
221,202
804,224
1,612
71,674
23,887
110
97,283
28,365
-
1,577,582
Restricted
Nonexpendable
Endowments
Annuity and life income funds
Expendable
Endowments
Endowment income
Annuity and life income funds
Funds functioning as endowments(1)
Loans
Gifts(1)
Capital projects
Debt service
Appropriations
Other
Unrestricted (1)
Total net position
$
57,261
306,812
133,459
708
9,242
27,857
18,307
2,228,934
DEFERRED INFLOWS OF RESOURCES
Deferred inflows pension
Total deferred inflows of resources
NET POSITION
FOUNDATION
(1)
2014
2013
2013
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION (UNAUDI TED)
FOR THE FI SCAL YEAR S ENDED JUNE 30, 2014 AND JUNE 30, 2013 (in thousands)
CAMPUS
2014
OPERATING REVENUES
Student tuition and fees, net
Grants and contracts
Federal
State
Private
Local
Sales and services
Medical Center
Educational activities
Auxiliary enterprises, net
Contributions revenue(1)
Other operating revenues, net
$
Total operating revenues
OPERATING EXPENSES
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Grants to campus
Other operating expenses
Building maintenance
Travel
Telecommunications
Other
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
State educational appropriations
State financing appropriations
Federal financing appropriations
Federal pell grants
Private gifts
Investment income
Net appreciation (depreciation) in fair value of investments
Interest expense
Change in value of annuity and life income liabilities
Loss on disposal of capital assets, net
Other nonoperating revenues (expenses)
Total net nonoperating revenues (expenses)
Income (loss) before other changes in net position
OTHER CHANGES IN NET POSITION
State capital appropriations
Capital gifts and grants
Change in allocation for pension payable to University
Permanent endowments
Transfers
Total other changes in net position
Increase (decrease) in net position
NET POSITION
Net position, beginning of year
Restatement of beginning of Year net position
Net position, end of year
463,455
$
FOUNDATION
2014
2013(1)
2013
414,526
$
-
690,218
44,444
215,758
10,533
-
-
1,287,734
422,129
163,860
69,814
1,133,397
402,229
157,233
64,875
61,126
-
47,976
-
3,327,196
3,133,213
61,126
47,976
1,708,778
558,976
79,960
43,296
454,580
240,473
-
1,624,680
494,574
77,065
43,282
441,303
232,636
-
79,324
68,307
191,003
37,661
34,719
286,659
3,636,105
178,973
38,065
34,362
261,428
3,426,368
64
79,388
60
68,367
(308,909)
(293,155)
(18,262)
(20,391)
287,207
66
6,327
43,571
74,707
34,480
(61,750)
(8,059)
(1,455)
375,094
66,185
252,469
22,414
7,144
43,945
53,791
40,189
(78,641)
(5,839)
5,547
341,019
47,864
6,434
79,835
(1,138)
1
85,132
66,870
6,639
42,339
(729)
1
48,250
27,859
3,850
28,032
5,035
(179,970)
(143,053)
(76,868)
(6,079)
81,330
154,406
229,657
277,521
10,936
10,936
77,806
30,471
30,471
58,330
3,067,771
2,790,250
644,615
586,285
(1,677,927)
-
(7,771)
-
$ 1,312,976
$ 3,067,771
$ 714,650
$ 644,615
Financial statements for the University of California, San Diego contain several GASB 14 entities
11
-
643,812
43,131
221,518
11,743
Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.
(1) UC Foundation 2013 restated.
$
STATEMENT OF CASH FLOWS (UNAUDI TED)
FOR THE FI SCAL YEAR S ENDED JUNE 30, 2014 AND JUNE 30, 2013 (in thousands)
CAMPUS
2014
CASH FLOWS FROM OPERATING ACTIVITIES
Student tuition and fees
Grants and contracts
Receipts from sales and services of
Medical Center
Educational activities
Auxiliary enterprises
Receipts from contributions
Collections of loans to students and employees
Payments to employees
Payments to suppliers and utilities
Payments for benefits
Payments for scholarships and fellowships
Payments to campuses (1)
Payments to beneficiaries
Loans issued to students and employees
Other receipts (payments) (1)
$
Net cash provided (used) by operating activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
State educational appropriations
Federal pell grants
Private gifts for endowment purposes (1)
Private gifts received for other than capital purposes
Other receipts (payments)
Net cash flows from noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
State capital appropriations
State financing appropriations
Federal financing appropriations
Capital gifts and grants
Proceeds from debt issuance
Proceeds from the sale of capital assets
Purchases of capital assets
Refinancing/prepayment outstanding debt
Principal paid on debt and capital leases
Interest paid on debt and capital leases
Net cash provided (used) by capital and related activities
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale and maturities of investments (1)
Purchase of investments
Other receipts
463,596
920,512
1,237,842
419,658
163,994
4,709
(1,695,954)
(1,010,221)
(289,302)
(79,960)
(7,456)
37,203
164,621
FOUNDATION
(1)
2014
2013
2013
$
403,739
990,124
$
-
$
-
1,133,460
401,123
156,255
4,830
(1,555,757)
(949,377)
(481,937)
(77,065)
(5,640)
43,879
63,634
53,982
(78,794)
(2,115)
557
(26,370)
53,352
(67,450)
(2,338)
767
(15,669)
287,207
43,612
75,486
36,279
252,469
44,015
58,311
10,518
8,207
(8)
11,925
2
442,584
365,313
8,199
11,927
9,829
1,059
6,362
24,128
515,342
560
(558,010)
(2,124)
(18,744)
(66,004)
(87,602)
7,009
19,321
7,171
70,834
24,084
465
(412,147)
(18,481)
(84,952)
(386,696)
(87)
34,474
34,387
487
40,187
40,674
-
-
100,154
(87,738)
6,367
18,783
79,313
(84,270)
6,607
1,650
Net cash provided (used) by investing activities
CHANGE IN ACCOUNTING PRINCIPLES
Cumulative effect of change in accounting principles
Net change due to GASB Prouncements
(264,715)
-
-
-
(264,715)
-
-
-
CASH FLOWS FROM TRANSFERS
Current
Intercampus
Interfund
Net adjustments
Unexpended plant
Retirement of indebtedness
Investment in plant
Net cash flows from transfers
Total net increase in cash
Cash beginning of year
Cash end of year
28,049
(191,785)
(9,922)
(466)
(174,124)
115,151
1,560,604
1,675,755
27,322
(1)
(35)
128,538
(48,121)
490
108,193
191,118
1,369,486
$ 1,560,604
612
1,000
1,612
(2,094)
3,094
1,000
$
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss) (1)
$
Depreciation and amortization expense
Noncash gifts
Allowance for doubtful accounts
Allowance for uncollectible receivables (1)
Loss on impairment of capital assets
Change in assets and liabilities
(308,908) $
240,473
8,870
778
Receivables, net (1)
Inventories
Deferred charges
Other assets
Accounts payable
Accrued salaries and benefits
Unearned revenue
Annuities payable
Self-Insurance
Obligations to retirement plan
Other liabilities (1)
Net cash used by operating activities
(63,287)
453
11,100
(3,173)
(5,442)
2,560
(506)
2,880
271,458
7,365
164,621
$
$
(293,156)
232,636
(12,883)
782
9,111
(462)
(1,235)
(3,508)
32,063
81,546
34,030
(15,290)
63,634
Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.
Financial statements for the University of California, San Diego contain several GASB 14 entities
See accompanying Notes to the Financial Statements
(1) UC Foundation 2013 restated
12
$
$
$
(18,262) $
(9,576)
(173)
-
(20,639)
(9,563)
(170)
-
2,605
460
(1,424)
$ (26,370) $
15,356
545
(1,198)
(15,669)
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED)
University of California, San Diego
ORGANIZATION/FINANCIAL REPORTING ENTITY
The accompanying financial statements of the University of California, San Diego campus, including the UC San Diego
Medical Center, have been prepared in accordance with generally accepted accounting principles, including all
applicable effective statements of the Financial Accounting Standards Board through November 30, 1989, and
generally adhering to the statements of the Governmental Accounting Standards Board (GASB), using the accrual
basis of accounting. The accounts of the San Diego campus are subject to limited-scope procedures as part of the
annual audit of the financial statements of the entire University of California. The financial statements of the San
Diego campus have not been individually audited. The significant accounting policies of the university, not including
the UC San Diego Foundation, are summarized below.
The UC San Diego Foundation is a nonprofit, public-benefit corporation organized for the purpose of accepting and
administering the full range of private contributions for the campus. It is qualified as a tax-exempt organization under
the provision of Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes
on related income.
Use of estimates—The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at
the date of the financial statements and the reported amounts of revenues and expenditures during the reporting
period. Actual amounts could differ from those estimates.
The Significant Accounting Policies of UCSD are Summarized as Follows:
Cash and cash equivalents —The University considers all balances in demand-deposit accounts to be cash. The
university classifies all other highly liquid cash equivalents as short-term investments. The University of California
Office of the President (UCOP)/Treasurer’s Office maintains centralized management for substantially all of the
university’s cash. Cash in demand-deposit accounts is minimized by sweeping available cash balances into investment
accounts on a daily basis
Short-term investm ents — UC San Diego participates in a temporary investment pool that is administered by the
Office of the President. This pool invests primarily in US Treasury securities, commercial paper, and short-term
corporate notes with cost approximating market value. These temporary investments are considered cash equivalents
for the purposes of the statement of cash flows.
I nvestm ents — Investments are recorded at fair market value. Securities, including derivative investments, are
generally valued at the last sale price on the last business day of the fiscal year, as quoted on a recognized exchange
or an industry standard pricing service, when available. Securities for which no sale was reported as of the close of
the last business day of the fiscal year are valued at the quoted bid price of a dealer who regularly trades in the
security being valued. Certain securities may be valued on a basis of a price provided by a single source.
Endow m ents — The campus endowment funds are invested and administered by the Endowment and Investment
Accounting unit at UCOP and are not included in these financial statements. The income from campus endowment
funds is recorded at UCOP and transferred to the campus annually. The university’s endowment income distribution
policies are designed to preserve the value of the endowment and to generate a predictable stream of spendable
income.
I nvestm ents held by trustees — All investments held by trustees are insured, registered, or held by the
university’s trustee or custodial bank, as fiduciary for the bondholder or as agent for
the university.
Accounts receivable, net —Accounts receivable, net of allowance for uncollectible accounts, include
reimbursements due from state and federal sponsors of externally funded research, patient billings, and other
receivables. Other receivables include local government and private grants and contracts; educational activities; and
amounts due from students, employees, and faculty for services
13
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
Deferred revenue —Deferred revenue primarily includes amounts received from grant and contract sponsors that
have not been earned under the terms of the agreement and other revenue billed in advance of the event, such as
student tuition and fees, and fees for housing and dining services
Funds held for others — Funds held for others result from the university or the campus foundations acting as an
agent, or fiduciary, on behalf of organizations that are not significant or financially accountable to the university or
campus foundations.
Federal refundable loans — Certain loans to students are administered by the university with funding primarily
supported by the federal government. The university’s statement of net position includes both the notes receivable
and the related federal refundable loan liability representing federal capital contributions owed upon termination of
the program.
Pollution rem ediation obligations — Certain loans to students are administered by the university with funding
primarily supported by the federal government. The university’s statement of net position includes both the notes
receivable and the related federal refundable loan liability representing federal capital contributions owed upon
termination of the program.
Pledges receivable, net —Unconditional pledges of private gifts to the university or to the campus foundations in
the future, net of allowance for uncollectible amounts, are recorded as pledges receivable and revenue in the year
promised at the present value of expected cash flows. Conditional pledges, including all pledges of endowments and
intentions to pledge, are recognized as receivables and revenues when the specified conditions are met.
N otes and m ortgages receivable —Loans to students are provided from federal student loan programs and from
university sources. Home mortgage loans, primarily for faculty, are provided by the Short-Term Investment Pool and
from other university sources.
I nventories —Inventories, consisting primarily of supplies and merchandise for resale, are valued at cost, typically
determined using the weighted average method, which is not in excess of net realizable value.
Fixed assets — Land, infrastructure, buildings and improvements, equipment, libraries, and special collections are
recorded at cost at the date of acquisition or fair value at the date of donation in the case of gifts. Capital leases are
recorded at the present value of future minimal lease payments. Significant additions, replacements, major repairs,
and renovations are generally capitalized if the cost exceeds $35,000 and if they have a useful life of more than one
year. Minor renovations are charged to operations. Equipment with a cost in excess of $4,999 and a useful life of
more than one year is capitalized.
Interest on borrowings to finance facilities is capitalized during construction, net of any investment income earned
during the temporary investment of project related borrowings.
Depreciation is calculated using the straight-line method over the estimated economic life of the asset.
Estimated economic lives are generally as follows:
Years
Infrastructure
25
Buildings and improvements
15–33
Equipment
2–20
Computer software
3–7
Intangible assets
2 – indefinite
Library books and collections
15
Capital assets acquired through federal grants and contracts where the federal government retains a reversionary
interest are capitalized and depreciated. Inexhaustible capital assets such as land or special collections that are
protected, preserved, and held for public exhibition, education, or research, including art, museum, scientific, and
rare book collections, are not depreciated.
14
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
Debt — Long-term financing includes bonds, certificates of participation, loans and other borrowings, and capital
lease obligations. Some loans, bonds, and certificates of participation provide financing for projects on more than one
campus and are accounted for centrally at UCOP. For financial statement presentation, selected statements have
been adjusted to include long-term debt recorded at UCOP. In the statement of net position, the totals for long-term
debt, including the current portion of long-term debt, and the total for invested in capital assets, net of related debt
totals, have been adjusted to reflect the UCOP-held debt. Similarly, the transfers total in the statement of revenues,
expenses, and changes in net position for 2014 has been adjusted by $5.553 million, the change in UCOP-held debt
from $1.40 billion in 2013 to $1.41 billion in 2014. The statement of cash flows has not been adjusted.
Student tuition and fees —Substantially all of the student tuition and fees provide for current operations of the
university. A small portion of the student fees, reported as capital gifts and grants, is required for debt service
associated with the student union and student recreational centers. Certain waivers of student tuition and fees
considered to be scholarship allowances are recorded as an offset to revenue.
State appropriations —The State of California provides appropriations to the university on an annual basis. State
educational appropriations are recognized as nonoperating revenue; however, the related expenses are incurred to
support either educational operations or other specific operating purposes. State financing
appropriations provide for principal and interest payments associated with lease-purchase agreements with the State
Public Works Board and are also reported as nonoperating revenue. State appropriations for capital projects are
recorded as revenue under other changes in net position when the related expenditures are incurred. Special state
appropriations for AIDS, tobacco, and breast cancer research are reported as grant operating revenue.
Com m itm ents and contingencies —Substantial amounts are received and expended by the university, including
its Medical Center, under federal and state programs, and are subject to audit by cognizant governmental agencies.
This funding relates to research, student aid, Medical Center operations, and other programs. University
management believes that any liabilities arising from such audits will not have a material effect on the university’s
financial position.
Adoption of New Accounting Standards
In March 2012, GASB issued Statement No. 65, Items Previously Reported as Assets and Liabilities, effective for the
University's fiscal year beginning July 1, 2013. This statement reclassifies, as deferred outflows of resources or
deferred inflows of resources, certain items that were previously reported as assets and liabilities and recognizes, as
expenses, certain items that were previously reported as assets and liabilities.
In June 2012, GASB issued Statement No. 67, Financial Reporting for Pension Plans, effective for the University’s
fiscal year beginning July 1, 2013. This Statement revises existing standards for financial reporting for pension plans
by changing the approach to measuring the net pension liability. The net pension liability is measured as the total
pension liability, less the amount of the pension plan’s fiduciary net position. The total pension liability is determined
based upon discounting projected benefit payments based on the benefit terms and legal agreements existing at the
pension plan’s fiscal year end. Projected benefit payments are required to be discounted using a single rate that
reflects the expected rate of return on investments, to the extent that plan assets are available to pay benefits, and a
tax-exempt, high-quality municipal bond rate when plan assets are not available. Statement No. 67 had no effect on
the UC San Diego financial statements, as prior to 2014, all UC pension data was reported by the University of
California Retirement Plan (UCRP).
In June 2012, GASB issued Statement No. 68, Accounting and Financial Reporting for Pensions, effective for the
University’s fiscal year beginning July 1, 2014. The University has elected to early implement this Statement, effective
July 1, 2013. This Statement revises existing standards for measuring and reporting pension liabilities for pension
plans provided by the university to its employees. This statement requires recognition of a liability equal to the net
pension liability, which is measured as the total pension liability, less the amount of the pension plan’s fiduciary net
position. The total pension liability is determined based upon discounting projected benefit payments based on the
benefit terms and legal agreements existing at the pension plan’s fiscal year end.
Projected benefit payments are required to be discounted using a single rate that reflects the expected rate of return
on investments, to the extent that plan assets are available to pay benefits, and a tax-exempt, high-quality municipal
bond rate when plan assets are not available. This statement requires that most changes in the net pension liability be
included in pension expense in the period of the change.
15
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
To implement Statement No. 68, the University recorded the net pension liabilities for its defined benefit plans. The
cumulative effect on the campus net position as of June 30, 2014 as a result of the adoption of Statement No. 68 was
a reduction of $1.68 billion.
Retiree Health Benefit Costs and Obligations
The University of California (university) administers single-employer health and welfare plans to provide health and
welfare benefits, primarily medical, dental, and vision, to eligible retirees and their eligible family members (retirees)
of the University of California and its affiliates. The Board of Regents has the authority to establish and amend the
plans. Additional information can be obtained from the 2013–14 annual report of the University of California Retiree
Health Benefit Trust. Membership in the University of California Retirement Plan (UCRP) is required to become
eligible for retiree health benefits.
Contribution policy —The contribution requirements of the university and eligible retirees are established and may
be amended by the university. The contribution requirements are based upon projected pay-as-you-go financing.
University and retiree contributions toward premiums made under purchased plan arrangements are determined by
applying the health plan contract rates across the number of participants in the respective plans. Premium rates for
the self-insured plan contributions are set by the university based upon a trend analysis of the historic cost,
utilization, demographics, and administrative expenses to provide for the claims incurred and the actuarially
determined level of incurred but not reported liability. Contributions toward medical and dental benefits are shared
between the university and the retiree. Contributions toward wellness benefits are made by the university. The
university does not contribute toward the cost of other benefits available to retirees.
Active employees do not make any contributions toward the retiree health benefit plans. Retirees pay the excess, if
any, of the premium over the applicable portion of the university’s contribution. In addition to the explicit university
contribution provided to retirees, there is an “implicit subsidy.” The gross premiums for members that are not
currently eligible for Medicare benefits are the same for active employees and retirees, based on a blend of their
health costs. This effect is called the implicit subsidy. The implicit subsidy associated with retiree health costs paid
during the past year is also considered to be a contribution from the university.
Retiree health benefit expense and obligation for retiree health benefits—The university’s retiree health benefit
expense is independently calculated for the campuses and medical centers based upon the actuarially determined
annual required contribution. The annual required contribution represents the level of funding that, if paid on an
ongoing basis, is projected to cover the normal cost each year and amortize unfunded actuarial liabilities over a
period of up to thirty years.
The University of California Retirement
System (UCRS)
Most University of California employees participate in the University of California Retirement System (UCRS). UCRS
consists of the University of California Retirement Plan, a single employer, defined benefit plan funded with university
and employee contributions; the University of California Retirement Savings Program that includes four defined
contribution plans with options to participate in internally and externally managed investment portfolios generally
funded with employee nonelective and elective contributions. The regents have the authority to establish and amend
the benefit plans.
University of California Retirem ent Plan (UCRP)—The University of California Retirement Plan provides lifetime
retirement income, disability protection, death benefits, and preretirement survivor benefits to eligible employees of
the University of California. Membership in the retirement plan is required for all employees appointed to work at
least 50 percent time for an indefinite period or for a definite period of a year or more. An employee may also
become eligible by completing one thousand hours of service within a twelve-month period. Generally, five years of
service are required for entitlement to plan benefits. The amount of the pension benefit is determined by salary rate,
age, and years of service credit with certain cost-of-living adjustments. The maximum monthly benefit is 100 percent
of the employee’s highest average compensation over a consecutive thirty-six-month period, subject to certain limits
imposed under the Internal Revenue Code.
Contribution policy —The regents’ contribution funding policy is based on a percentage of payroll using the entry
age normal actuarial cost method. In determining the funding policy contribution, all July 1, 2010, amortization bases
were combined in a single amortization base and amortized over a thirty-year period as a level dollar amount.
16
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
The total funding policy contribution rates as of July 1, 2013, are based on all of the plan data, the actuarial
assumptions, and the plan provisions adopted at the time of preparation of the actuarial valuation. University
contributions were $147.30 million during the year ended June 30, 2014.
UCRP benefits and obligation to UCRP —The university’s annual UCRP benefit expense is independently calculated
for the campuses and medical centers based upon the actuarially determined annual required contributions. The annual
required contribution represents the level of funding that, if paid on an ongoing basis, is projected to cover the normal
cost each year and amortize unfunded actuarial liabilities or surplus over a period of up to thirty years.
Funded status —Actuarial valuations represent a long-term perspective and involve estimates of the value of
reported amounts and assumptions about the probability of occurrence of events far into the future. Actuarially
determined amounts are subject to periodic revisions as actual results are compared with past expectations and new
estimates are made about the future. All UCRP assets are available to pay any member’s benefit.
University of California Retirem ent Savings Program —The University of California Retirement Savings Program
includes four defined contribution plans providing retirement savings incentives that are generally available to all
university employees. Participants’ interests in the plans are fully and immediately vested and are distributable at
retirement, termination of employment, or death.
Defined Contribution Plans —The Defined Contribution Plan (DC Plan) accepts both after-tax and pretax employee
contributions that are fully vested. Pretax contributions are mandatory for all employees who are members of UCRP.
For UCRP members, monthly employee contributions range from approximately 2 percent to 4 percent of covered
wages depending upon whether wages are below or above the Social Security wage base. For Safe Harbor
participants, monthly employee contributions are 7.5 percent of covered wages.
Employer contributions are fully vested and there is no provision for employee contributions. There were no employer
contributions to the SDC Plan for the years ended June 30, 2014.
Tax Deferred 403(b) Plan —The university’s Tax-Deferred 403(b) Plan accepts pretax employee contributions. The
university may also make contributions on behalf of certain members of management.
457(b) Deferred Com pensation Plan —The university’s 457(b) Deferred Compensation Plan accepts pretax
employee contributions. The university may also make contributions on behalf of certain members of management.
There were no employer contributions to the 457(b) Plan for the years ended June 30, 2014, and 2013. Participants
in the DC Plan, the SDC Plan, the 403(b) Plan, and the 457(b) Plan may direct their elective and nonelective
contributions to investment funds managed by the chief investment officer. They may also invest account balances in
certain mutual funds. The participants’ interests in mutual funds are shown separately in the statement of plans’
fiduciary net position.
Com pensated absences —The university accrues annual leave for employees at rates based upon length of service
and job classification and compensatory time based upon job classification and hours worked.
Tax exem ption —The Board of Regents of the University of California is recognized as a tax-exempt organization
under Section 501(c)(3) of the Internal Revenue Code (IRC). Because the university is a state institution, related
income received by the university is also exempt from federal tax under IRC Section 115(a). In addition, the
university is exempt from state income taxes imposed under the California Revenue and Taxation Code.
17
CURRENT FUNDS
REVENUES
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2013-2014
(Dollars in Thousands)
CURRENT FUNDS REVENUES
(UNAUDITED)
Total
General
Unrestricted
Designated
Restricted
TUITION AND FEES
Regular session
Summer session
University extension and continuing education
Student tuition & fees - contra - bad debts
$
530,746
21,726
51,052
(98)
$
603,426
Subtotal
Scholarship allowance
104,509
--(61)
$
104,447
(139,971)
--
426,237
21,726
51,052
(36)
$
-----
498,979
--
(139,971)
--
463,455
104,447
359,008
--
Appropriations
Grants
Contracts
United States government - contra - bad debts
49,923
622,362
21,359
114
-----
-153,162
3,358
--
49,923
469,200
18,001
114
Total
693,758
--
156,520
537,238
Appropriations
Contracts and grants
State of California - contra - bad debts
291,454
38,627
323
287,207
---
-8,408
--
4,247
30,219
323
Total
330,405
287,207
8,408
34,790
11,743
--
825
10,918
Gifts
Grants
Contracts
74,707
48,100
173,418
----
519
3,232
46,165
74,189
44,867
127,253
Total
296,225
--
49,916
246,309
Sales & Services Educational Services
Sales & Services Contra Educational Activ Allow
Sales & Services Contra Edu Activ Bad Debt
445,713
(24,236)
651
(0)
(28)
445,710
(24,236)
679
--
Total
422,128
(28)
422,153
4
Parking operations
Residence and dining halls
Bookstore
Other
Sales & services of auxiliary enterprises - contra - bad debt
20,064
141,832
18,897
5,129
(67)
------
20,064
141,832
18,897
5,129
(67)
------
Subtotal
185,855
--
185,855
--
Scholarship allowance
(21,994)
--
(21,994)
--
Total
163,861
--
163,861
--
1,287,734
--
1,287,733
1
35,249
71,734
-2
30,403
71,728
4,846
3
106,983
2
102,132
4,849
Total
FEDERAL GOVERNMENT
STATE GOVERNMENT
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND CONTRACTS
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
4
SALES AND SERVICES OF AUXILIARY ENTERPRISES
SALES AND SERVICES OF MEDICAL CENTERS
OTHER SOURCES
Service enterprises
Property rental and other
Subtotal
Scholarship allowance
(551)
Total
Total Current Funds Revenues
--
106,432
$
3,775,741
19
(551)
2
$
391,628
--
101,581
$
2,550,005
4,849
$
834,108
CURRENT FUNDS EXPENDITURES
BY UNIFORM CLASSIFICATION CATEGORY
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(Dollars in Thousands)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
INSTRUCTION
GENERAL ACADEMIC
Area studies
Biological sciences
Business and management
Communications
Computer and information studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine y
Pharmacy
Letters
Mathematics
Physical sciences
Psychology
Social sciences
Interdisciplinary studies
Compensated absences accrual
System wide assessment
Other
Total
OTHER PROVISIONS
SUMMER SESSION
EXTENSION STUDIES
AND PUBLIC PROGRAMS
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Instruction
without op assessment
$
10,140
27,220
19,478
4,536
30,363
4,315
33,030
12,502
3,966
379,764
12,180
28,188
12,427
44,318
6,939
43,299
15,075
2,296
(9,383)
(2,850)
$
3,184
12,957
8,140
2,589
13,550
2,696
15,541
6,305
2,721
$
6,621
13,728
10,561
1,930
16,013
1,618
16,590
5,897
1,241
78,261
4,439
14,718
6,506
24,143
3,688
21,292
10,988
577
-(1,919)
$
335
535
778
17
800
1
899
299
3
$
7,256
17,472
12,340
3,252
21,250
2,898
21,909
8,762
2,909
$
2,884
9,748
7,426
1,284
9,113
1,416
12,033
3,757
1,057
--288
---912
18
--
293,407
6,957
13,002
5,879
18,240
3,208
21,384
4,034
1,683
(9,383)
(930)
8,096
784
467
43
1,935
43
624
53
36
---
294,304
7,693
20,199
9,446
27,357
5,115
30,611
7,469
2,200
-35
149,112
4,488
7,992
2,983
16,974
1,823
12,693
7,606
97
-(2,885)
63,653
1
3
3
13
-5
--9,383
--
677,802
230,376
431,678
15,749
502,478
249,602
74,278
4,782
3,846
936
--
--
4,782
--
791
--
788
3
281
511
--
38,867
3
38,724
140
19,580
23,744
4,457
--
10,919
(10,919)
--
--
--
--
722,242
245,144
461,207
15,892
522,339
278,638
78,735
(10,540)
711,702
(7,676)
(1,875)
237,468
459,332
21
(989)
14,902
-522,339
(10,540)
268,099
-78,735
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
RESEARCH
INSTITUTES AND RESEARCH
CENTERS
Area studies
Biological sciences
Computer and information studies
Engineering
Fine and applied arts
Health professions - medicine
Interdisciplinary studies
Physical sciences
Psychology
Social sciences
Compensated absences accrual
Total
INDIVIDUAL OR PROJECT
RESEARCH
Area Studies
Biological sciences
Business and management
Communications
Computer and information studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions Medicine
Interdisciplinary studies
Letters
Mathematics
Physical sciences
Pharmacy
Psychology
Social sciences
Other
Total
OTHER PROVISIONS
SYSTEM WIDE ASSESSMENT
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Research
without op assessment
367
2,465
41,572
37,277
95
60,040
(74)
145,008
9,911
6,175
1,054
236
254
5,861
1,746
0
828
-21,345
911
725
502
303,891
32,409
2,292
23,512
969
213
29,784
1,797
5,275
512
382
331,730
319
939
3,669
41,788
11,468
4,137
3,561
4,295
76
2,088
28,289
34,529
87
58,154
5
119,685
8,835
4,322
416
176
1,394
21,900
16,697
50
31,514
-56,078
5,038
3,230
967
14,995
256,487
137,044
172,359
5,512
15
415
-82
1,006
-86
206
10
3,667
58
492
60
981
33
329
956
38
20
438
-100
697
3
148
170
16
15,078
255
112
79
481
124
29
459
4,479
2,257
22,659
969
31
28,080
1,794
5,041
135
357
312,986
7
335
3,530
40,326
11,312
3,778
2,146
(222)
944
12,090
552
115
12,771
621
2,098
183
234
156,918
160
459
2,017
16,348
5,203
2,092
1,747
(8)
1,416
11,422
418
98
17,013
1,176
3,177
329
149
175,935
159
480
1,652
25,440
6,266
2,045
1,817
4,303
68
--------1,123
------4
--
466,642
8,432
22,689
435,521
214,542
253,294
1,194
7,578
5,599
13,806
(11,827)
197
7,381
--
--
--
--
12,454
351,784
433,033
19,160
(12,454)
54
123
7,422
1,002
7
1,057
(79)
3,978
165
1,128
136
--
(12,454)
765,657
46,440
39,036
680,181
(36,395)
(1,575)
(1,711)
(33,109)
729,262
44,865
37,326
647,072
22
-351,784
191
1,090
19,672
20,593
44
32,040
(74)
90,896
4,873
2,945
87
(36,395)
396,639
-18
-14
-3,514
-1,966
----
-19,160
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
PUBLIC SERVICE
COMMUNITY SERVICE
Arts and lectures
1,368
--
1,293
75
363
1,071
66
Community service projects
Work study programs
Contracting agencies
System wide assessment
Other
Compensated absences accrual
5,518
1,500
740
3,278
3,376
2,601
459
322
(321)
12,351
(19)
33
-2,590
(31)
87
(321)
535
(15)
202
-9,227
27
288
-6,562
(18)
34
-5,790
(1)
-321
---
Total
19,220
4,092
2,318
12,809
10,572
9,494
846
113
78
35
--
--
113
--
187
--
--
187
94
94
--
19,520
4,170
2,353
12,996
10,665
9,701
846
OTHER PROVISIONS
COOPERATIVE EXTENSION
SERVICE
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Public Service
without op assessment
(14)
(6)
19,506
4,165
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
System wide assessment
Other
706
16,308
9,831
432
1,187
1,381
(4,146)
148,676
2
449
---864
-1,364
Total
174,375
2,679
-2,353
(8)
--
(14)
--
12,988
10,665
9,686
846
685
15,812
9,831
103
1,185
470
(4,146)
147,218
19
47
-329
3
47
-94
544
10,350
6,359
5,941
2,625
7,464
-60,296
280
12,246
3,471
10,704
3,674
7,320
-105,822
118
6,287
-16,213
5,111
13,402
4,146
17,443
171,158
539
93,578
143,517
62,720
402
--
--
ACADEMIC SUPPORT
ANCILLARY SUPPORT
OTHER PROVISIONS
(1,770)
(2,172)
ACADEMIC ADMINISTRATION
63,648
16,867
43,937
2,843
40,401
42,398
19,150
9,222
3,045
6,100
77
4,833
5,267
878
10,830
3,929
4,281
2,620
8,310
17,372
14,852
COURSE AND CURRICULUM
DEVELOPMENT
2
2
0
--
2
1
--
EDUCATIONAL FEE
EXPENSE PRORATION
--
142
--
--
--
--
5,261
--
1,104
2,617
2,805
161
10
--
AUDIO VISUAL SERVICES
COMPUTING SUPPORT
MUSEUMS AND GALLERIES
COMPENSATED ABSENCES
ACCRUAL
ELIMINATED CAPITAL
EXPENDITURES
(538)
(142)
4,157
124
(754)
(5,177)
Subtotal
247,614
19,438
222,610
5,567
149,193
196,182
97,761
LIBRARIES
41,695
22,823
16,188
2,684
15,186
26,511
2
OTHER PROVISIONS LIBRARIES
613
508
105
--
--
613
--
LIBRARIES UCOP ASSESSMENT
(613)
(613)
--
--
--
613
Total Academic Support
without op assessment
--
(1,709)
(548)
--
(13,416)
--
(13,416)
Subtotal
(6,530)
92
(1,770)
--
41,695
47,946
244,819
9,959
164,379
236,722
98,376
289,309
42,769
238,290
8,251
164,379
223,306
98,376
23
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
UCSD MEDICAL CENTER
UCSD Medical Center
System wide assessment
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total UCSD Medical Center
without op assessment
1,131,362
(14,295)
1,117,067
(36,253)
26
1,130,930
-26
(14,295)
1,116,635
--
(36,253)
406
442,852
714,163
25,653
--
--
--
14,295
406
442,852
714,163
39,948
--
--
(36,253)
--
1,080,814
26
1,080,382
406
442,852
677,910
39,948
5,282
16
2,781
2,486
4,177
4,612
3,507
639
559
16,424
62
19,512
(1,412)
-56
124
----
638
498
16,168
62
18,834
(1,412)
1
5
132
-679
--
10
256
6,808
2
9,698
--
689
317
10,545
60
10,415
--
60
13
929
-600
1,412
35,784
181
34,787
817
16,772
22,026
3,014
7,403
1,056
2,513
1,864
37
10
972
--
5,656
1,033
1,533
1,795
1,710
14
9
69
3,770
499
1,441
1,079
3,643
557
1,087
791
10
-14
6
12,836
1,018
10,018
1,801
6,788
6,078
29
FINANCIAL AID
ADMINISTRATION
3,860
102
3,752
5
2,253
1,607
--
STUDENT ADMISSIONS AND
RECORDS
Admissions
Registrar
5,170
4,299
4,768
25
375
4,253
26
21
2,909
2,748
2,261
1,554
-3
9,469
4,794
4,628
47
5,657
3,815
3
35,681
349
35,331
1
5,098
30,637
54
COMPENSATED ABSENCES
ACCRUAL
18
11
20
(12)
10
8
--
EDUCATIONAL FEE
EXPENSE PRORATION
--
(6,472)
6,472
--
--
--
--
102,931
(2)
97,788
5,145
40,756
68,783
6,607
--
--
509
--
--
(501)
--
STUDENT SERVICES
ADMINISTRATION
CULTURAL AND SOCIAL ACTIVITIES
Cultural programs
Housing services
Other social services
Public ceremonies
Recreational programs
System wide assessment
Total
COUNSELING AND CAREER
GUIDANCE
Counseling
Disadvantaged student assistance
Foreign student programs
Placement
Total
Total
STUDENT HEALTH SERVICES
Subtotal
OTHER PROVISIONS
ELIMINATED CAPITAL
EXPENDITURES
Total Student Services
without op assessment
509
25
484
(501)
(23)
(338)
102,939
0
97,933
24
(139)
5,006
40,756
68,791
6,607
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
Chancellor and vice chancellors
General counsel
Academic senate secretariat
System wide assessment
Planning and budgeting
Total
FISCAL OPERATIONS
Accounting
Auditing
Cashiers office
Contracts and grants administration
Bad debt write-off
Total
GENERAL ADMINISTRATIVE
SERVICES
Environmental health and safety
Information systems
Personnel
Other
Total
35,929
827
1,113
(1,872)
(10,631)
14,201
58
1,013
-815
18,878
768
95
(1,872)
(11,444)
2,850
-5
-(1)
21,200
589
677
-2,791
17,655
238
436
-4,755
2,926
0
-1,872
18,177
25,366
16,087
6,425
2,854
25,258
23,084
22,975
17,120
1,624
575
3,512
450
1,724
-4
282
--
15,388
1,624
571
3,229
450
8
--1
--
10,303
1,608
364
2,286
12
7,290
759
211
1,227
439
473
744
----
23,282
2,010
21,262
10
14,573
9,925
1,216
7,978
19,630
8,041
8,616
0
4,488
4,044
5,137
7,963
15,142
3,987
3,310
14
-10
168
4,699
9,458
15,986
4,843
4,857
11,286
5,994
8,716
1,578
1,114
13,939
4,944
44,265
13,670
30,402
193
34,986
30,853
21,575
39
83
322
3,689
(226)
4,724
6,271
(2,668)
--8
1
15
-44
23
372
4,771
1,156
752
579
3,582
5,694
7,387
937
6,520
2,378
7,223
2,041
5,811
3,047
15,726
1,270
11,208
3,205
4,285
2,822
3,837
2,374
25,253
12,235
91
24,294
43,683
54,254
LOGISTICAL SERVICES
Business management
Construction management
Duplicating
Garage
Mail and messenger
Materiel management
Police
Telephone
39
83
330
3,690
(202)
5,556
6,367
(2,140)
Total
13,723
COMMUNITY RELATIONS
Development
Public information
Publications
Total
COMPENSATED ABSENCES
ACCRUAL
Subtotal
OTHER PROVISIONS
ELIMINATED CAPITAL
EXPENDITURES
----9
832
51
505
1,397
22,440
1,919
2,747
3
-(0)
19,669
1,896
2,741
2,769
22
6
12,287
1,288
700
10,154
631
2,472
0
-425
27,106
3
24,306
2,797
14,274
13,257
425
19
13
21
--
(406)
(438)
(427)
133,336
35,509
91,870
5,957
112,958
120,822
100,445
615
295
320
--
--
615
--
(0)
--
(4,854)
(136)
(4,717)
(4,854)
--
Total Institutional Support
without op assessment
129,097
35,668
87,472
25
5,957
112,958
116,584
100,445
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(Dollars in Thousands)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
OPERATION AND
MAINTENANCE OF PLANT
Administration
Building maintenance and major
repairs and alterations
Grounds maintenance
Janitorial service
Plant service
Refuse disposal
Utilities
System wide assessment
Other
Total
4,092
1,640
2,440
11
1,449
2,956
313
22,436
3,191
11,013
(1,202)
2,884
26,948
(3,959)
12,494
18,509
3,544
14
-1,683
23,687
-4,295
3,786
(353)
10,998
(1,203)
1,189
3,261
(3,959)
6,226
141
-1
1
12
--1,972
2,571
2,355
5,639
4,118
1,722
1,894
---
28,834
7,864
20,446
55,617
3,345
39,250
-12,536
8,969
7,028
15,072
60,937
2,182
14,196
3,959
42
77,896
53,372
22,385
2,139
19,748
170,846
112,698
COMPENSATED ABSENCES
ACCRUAL
(41)
(0)
(41)
--
(47)
5
--
EDUCATIONAL FEE
EXPENSE PRORATION
--
65
(65)
--
--
--
--
77,855
53,436
2,139
19,701
170,851
112,698
--
--
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
(374)
Total Operation and Maintenance
of Plant without op assessment
22,280
(31)
(343)
(374)
--
77,481
53,405
21,937
2,139
19,701
170,477
112,698
236,301
27,215
126,211
82,875
728
235,653
81
(162,516)
--
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
(162,516)
Total Student Financial Aid
without op assessment
73,785
--
(162,516)
--
--
27,215
(36,305)
82,875
728
73,137
81
---------
62,520
17,264
724
10,616
39,038
7,337
126
(1,944)
3
66
5
29
80
65
---
6,613
3,313
705
5,183
23,743
2,942
117
--
57,770
21,968
94
15,173
21,395
5,792
9
--
1,859
7,951
70
9,711
6,020
1,331
-1,944
248
42,615
122,200
28,886
AUXILIARY ENTERPRISES
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
System wide assessment
62,524
17,330
729
10,644
39,118
7,402
126
(1,944)
Subtotal
135,929
ELIMINATED CAPITAL
EXPENDITURES
(662)
Total Auxiliary Enterprises
without op assessment
Total Current Funds Expenditures
without assessment
$
3,349,162
3,394,155
(645)
--
$
44,993
$
135,680
--
135,267
UCOP assessment
Total Current Funds Expenditures
--
445,580
135,035
$
2,123,755
-$
445,580
(16)
232
$
44,993
$
2,168,748
26
--
779,827
42,615
$
-$
779,827
(662)
1,708,778
121,538
$
-$
1,708,778
--
2,126,167
28,886
$
44,993
$
2,171,160
485,783
--
$
485,783
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and Wages
Restricted
Other Expenditures
Recharges
GRADUATE SCHOOL OF
INTERNATIONAL RELATIONS
AND PACIFIC STUDIES
INSTRUCTION
RESEARCH
$
10,140
$
3,184
$
6,621
$
335
$
7,256
$
2,884
--
2,293
15
21
2,257
944
1,417
68
PUBLIC SERVICE
271
--
--
271
97
174
--
ACADEMIC SUPPORT
(26)
--
(26)
--
--
35
61
Total Graduate School of
International Relations and
Pacific Studies
12,677
3,199
6,615
2,863
8,296
4,510
129
6,113
13,649
8,338
12,587
12,561
6,018
2,898
7,399
3,675
5,794
5,983
2,985
2,874
6,125
4,396
6,680
6,347
2,973
340
124
267
112
231
60
4,131
10,011
5,078
9,092
8,335
4,365
1,982
3,638
4,172
3,494
4,227
1,653
--912
0
-(0)
59,266
28,734
29,396
1,135
41,012
19,166
912
15,174
101
388
14,684
6,281
8,893
--
JACOBS SCHOOL OF ENGINEERING
INSTRUCTION
Bioengineering
Computer science and engineering
Dean's office--engineering
Electrical and computer engineering
Mechanical and aerospace engineering
Structural systems research project
Total
RESEARCH
Bioengineering
California institute--telecommunications
and information technology
Computer science and engineering
Dean's office--engineering
Electrical and computer engineering
Fusion energy research center
Mechanical and aerospace engineering
Structural systems research project
Total
PUBLIC SERVICE
Dean's office--engineering
ACADEMIC SUPPORT
Dean's office--engineering
Cal it2--support services
Electrical and computer engineering
Engineering support services
Mechanical and aerospace engineering
Structural systems research project
Total
Total Jacobs School of Engineering
15,972
10,826
5,275
18,958
(10)
11,056
6,503
1,667
91
86
915
-1,014
219
5,132
298
148
399
(10)
371
72
9,173
10,437
5,041
17,644
-9,670
6,211
8,134
6,000
2,098
6,771
-5,367
2,536
7,838
4,826
3,177
12,187
-5,688
3,967
(0)
---10
-0
83,753
4,094
6,799
72,860
37,187
46,576
10
873
434
264
175
415
472
14
4,845
592
27
69
23
472
232
------
4,247
586
27
69
22
472
366
6
--0
--
2,768
1,095
15
160
9
800
2,076
2,042
30
217
14
513
0
2,545
19
309
-841
6,027
232
5,423
372
4,847
4,893
3,713
149,918
33,494
41,881
74,542
83,461
71,107
4,650
19,478
8,140
10,560
778
12,340
7,426
288
969
--
--
969
552
418
--
10
--
10
--
--
10
--
20,458
8,140
10,570
1,747
12,892
7,853
288
RADY SCHOOL OF MANAGEMENT
INSTRUCTION
RESEARCH
Rady student service
Total Rady School of Management
28
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
SCHOOL OF MEDICINE
INSTRUCTION
Anesthesiology
Bioengineering--medical
Cancer center
Cellular and molecular medicine
Center academic and training anthropogen
Dean's office
p gschool of medicine
Emergency medical program
Family and preventive medicine
Institute of biocircuits
Intern and resident program
Malpractice insurance
Medicine
Neurosciences
Office of continuing medical education
Office of learning resources-core courses support
Ophthalmology
Orthopaedics
Pathology
Pediatrics
Pharmacology
Psychiatry
Radiology
Reproductive medicine
Surgery
The SIO department--medical
Total
RESEARCH
Academic geriatric resource program
Anesthesiology
Bioengineering--medical
Cellular and
y molecular medicine
Committee on research
Dean's office
Emergency medical program
Family and preventive medicine
Medicine
Neurosciences
Office of learning resources--research
Organized research units centers
Cancer center
Center academic research
and training anthropogen
Health and education disparities
Organized research units institutes
Institute of biocircuits
Institute for engineering in medicine
Institute for research on aging
Institute of genomic medicine
Institute of molecular medicine
Research in biological structures
Ophthalmology
Pathology
Pediatrics
Pharmacology
Psychiatry
Radiology
20,695
298
4,256
1,728
21
44,994
12,219
11,087
17
1,345
0
53,374
12,815
5,818
1,439
298
445
1,685
-30,615
339
4,872
--0
13,399
2,771
--
19,181
-3,437
3
21
14,144
11,880
4,351
17
1,345
-37,785
9,839
5,806
74
-373
40
-235
-1,865
---2,190
206
12
21,632
243
2,084
1,208
-12,312
10,128
8,622
---55,272
9,848
2,435
5,914
55
2,172
520
21
34,052
2,689
4,862
17
1,345
0
18,672
4,077
4,394
6,851
--0
-1,370
597
2,397
---20,569
1,110
1,011
3,972
10,491
14,306
11,885
58,932
2,306
23,623
19,427
16,723
49,393
36
47
1,136
1,677
2,994
3,632
1,499
5,427
1,660
1,279
3,045
1
3,802
9,343
12,246
8,640
54,442
729
17,700
17,583
15,221
45,855
36
123
12
384
252
857
78
496
183
223
494
--
2,715
8,881
13,383
10,508
42,029
1,734
16,183
17,566
15,083
42,439
--
3,077
3,065
3,471
3,977
18,487
580
9,644
7,163
5,473
15,348
36
1,819
1,454
2,548
2,600
1,584
8
2,204
5,302
3,832
8,394
--
379,763
78,261
293,406
8,096
294,304
149,112
63,653
(0)
3,633
7
19,680
49
(5,823)
2,057
10,115
91,060
46,797
0
---36
13
(914)
-335
3,196
14
--
-222
-1,536
37
(4,533)
183
274
2,108
1,769
--
(0)
3,411
7
18,108
-(376)
1,874
9,505
85,756
45,015
0
-1,896
(1)
8,814
-665
771
5,666
43,260
17,965
--
(0)
1,737
8
10,866
49
(5,364)
1,285
4,449
47,771
28,832
0
-----1,124
--(29)
---
42,371
0
341
42,030
21,799
24,009
3,437
827
933
---
134
--
693
933
422
629
406
304
---
4,246
1,711
620
880
3
9,378
10,777
12,387
50,891
19,110
50,663
9,377
221
19
1
--588
-16
210
117
239
230
87
109
3
297
0
84
161
1,004
7,937
1,441
338
289
3,938
1,583
617
582
3
8,705
10,615
11,367
42,744
17,551
50,087
8,857
2,349
776
307
325
0
5,537
5,003
5,708
26,050
8,785
21,257
5,191
1,897
936
314
555
3
3,917
5,773
6,682
24,854
10,325
29,407
4,185
29
(0)
(0)
---77
-3
13
(0)
(0)
--
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Reproductive medicine
Surgery
Translational medicine
Other support
Total
PUBLIC SERVICE
Area health and education center
Dean's office shool of medicine
Family and preventive medicine
3,465
7,485
0
(0)
392,700
187
(100)
174
Unrestricted
General
Designated
47
14
161
2,265
-0
(0)
-4,495
-(100)
--
Distribution
Salaries and Wages
Restricted
Other Expenditures
1,579
3,496
0
(0)
Recharges
3,404
5,060
---
1,886
4,002
---
16,135
372,070
189,061
----
187
-174
94
-132
94
(100)
42
----
208,276
-13
--4,637
Organized research units
Cancer center
Medical education
Medicine
Pediatrics
Reproductive medicine
2
350
785
368
1,387
-64
-309
--
2
121
----
-165
785
59
1,387
-245
474
256
722
2
108
311
112
665
-2
--0
Total
3,153
273
123
2,757
1,922
1,233
2
518
--
518
--
268
250
ACADEMIC SUPPORT
Anesthesiology support services
Dean's office
Admissions
Animal care program
General operating costs
Human subjects committee
International education
Student affairs
Student performance
Support services
Laboratories and support services
Cancer center
Cellular and molecular medicine
Center for research in biological structures
Clinical investigations institute
Clinical pharmacy services
Family and preventive medicine
Hospitalist support services
Medicine
Neurosciences
Nevada cancer institute
Ophthalmology
Orthopaedics
Pathology
Pediatrics
Psychiatry
Radiology
Reproductive medicine
Surgery
Managed care
Medical group operations
Office of learning resources
Psychiatry clinic
Vice chancellor health sciences other
Vice chancellor health sciences planning
(0)
312
449
22,892
1,062
2,671
115
161
(5,930)
-449
9,392
32
-----
312
-13,493
1,030
2,671
1
161
(5,965)
--7
--113
-34
190
-6,600
676
528
14
310
2,924
122
449
20,133
385
2,143
101
647
(1,943)
--3,841
---796
6,912
8,394
123
(56)
141
68
3,504
15
1,597
763
3,194
926
394
1,408
2,024
499
559
(6)
328
154
132,179
5,537
9,831
(2,570)
5,162
--------------------68
-(2,570)
--
8,392
123
(56)
141
68
3,504
15
1,554
763
3,194
924
393
1,405
2,024
499
559
(6)
328
154
132,177
5,392
9,831
-5,157
2
------43
--2
1
2
------2
77
--5
4,402
128
27
528
75
1,662
15
1,018
350
1
489
220
869
1,125
317
1,265
(5)
863
1,752
49,281
3,543
6,359
-11,820
5,575
174
44
475
91
2,278
0
645
420
3,192
438
175
670
1,018
305
1,441
(1)
1,571
(2,202)
84,138
2,872
3,471
(2,570)
3,857
1,583
179
127
861
98
436
(0)
66
7
--0
131
119
123
2,147
-2,107
(605)
1,240
878
--10,514
196,416
7,371
188,756
288
97,612
130,366
31,562
972,033
90,401
498,420
383,212
582,900
488,986
99,854
INSTRUCTION
12,180
4,439
6,957
784
7,693
4,488
1
RESEARCH
11,468
33
124
11,312
5,203
6,266
0
194
--
194
--
52
186
44
Total
Total School of Medicine
SKAGGS SCHOOL OF
PHARMACY AND
PHARMACEUTICAL SCIENCES
ACADEMIC SUPPORT
30
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Total Skaggs School of Pharmacy
and Pharmaceutical Sciences
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
10,940
Recharges
23,842
4,472
7,274
12,097
12,948
46
(1)
(10)
4,134
4
283
3,766
1,724
27,210
3
124
(1)
(10)
367
-24
1,796
1,528
12,954
3
--
--3,207
-257
1,967
196
13,722
-124
--560
4
2
3
-535
---
--2,143
3
182
2,706
1,284
17,472
-18
(1)
(10)
1,990
0
101
1,060
440
9,738
3
106
--(0)
--------
(0)
21,642
7
4,848
4,388
11,771
2,624
0
1
8,664
452
-11,180
-2,646
2,549
6,275
1,456
0
1
4,263
399
(0)
9,602
6
2,161
1,833
5,381
1,167
--3,986
53
0
860
1
41
6
116
2
--414
1
-11,920
-3,534
3,174
9,063
1,876
--6,292
328
(0)
9,737
7
1,314
1,214
2,709
748
0
1
2,372
125
0
15
-0
-----0
(0)
75
109
174
7
973
180
816
122
220
72
158
2,271
9,436
12,336
83
6,793
34
4,515
14,719
8,151
47
6,904
147
1,026
6,315
3,973
8,893
1,624
5,709
5,220
(3)
246
40
71
128
-825
179
636
112
159
13
93
1,288
5,196
6,502
-3,497
-2,347
6,713
4,323
47
3,688
40
69
2,534
2,424
3,498
1,421
2,808
3,678
10,916
--
35
38
45
7
148
-173
10
61
56
65
982
4,181
5,791
83
3,194
-2,167
7,098
3,757
-3,208
97
955
3,767
1,547
5,142
203
2,704
1,387
(10,919)
246
--1
--1
6
--2
-0
59
43
-102
34
1
908
72
-9
10
2
14
1
252
-197
155
---
49
86
138
-849
133
623
-176
50
97
1,590
6,832
9,390
52
4,898
-3,299
9,875
6,185
35
5,115
77
652
3,723
2,722
5,838
1,269
3,864
4,212
-128
27
23
36
7
124
47
193
122
44
22
61
680
2,604
2,948
31
1,913
34
1,216
4,842
1,971
12
1,789
70
374
2,592
1,251
3,057
355
1,845
1,008
(3)
117
(0)
-(0)
-----(0)
--0
0
3
-18
--(2)
5
-0
--(0)
-3
--(0)
---
108,674
79,892
4,414
131,952
CAMPUS-WIDE DEPARTMENTS
INSTRUCTION
Academic computing
Advisor
Computing services
Instruction and research facility
Instructional use of computing advisor
Academic field studies
Anthropology
Area and ethnic studies and research
Biological sciences
Brain and mind institute
California literature project
Center for research in educational equity,
assessment, and teaching excellence
Chemistry and biochemistry
Chronogbiology
Cognitive science
Community medicine--general campus
Economics
Ethnic studies
Global health program
Global justice center
History
Human development program
Interdisciplinary sequence
Contemporary issues
Cultural traditions
Environmental systems
Geometry and physics
Humanities
Special studies
Urban and rural studies
International relations and pacific studies
International studies program
Language learning laboratory
Latin american studies
Linguistics
Literature
Mathematics
Mathematics placement and testing
Music
Neural computation
Philosophy
Physics
Political science
Pathology
Psychology
Resource administration data
Social sciences computing
Sociology
Subject a program
Theatre and dance
Undergraduate language program
Visual arts
Writing program
Educational fee expense proration
Other general campus
Total
192,981
31
61,069
41
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
RESEARCH
African american studies
research project
Anthropology
Biological sciences
California literature project
Chemistry and biochemistry
Cognitive science
Communication
Education studies
Economics
History
Interdisciplinary sequence
Ethnic studies
Humanities
Design lab
Linguistics
Literature
Mathematics
Music
Organized research units Centers
Astrophysics and space science
Comparative immigration studies
Chronogbiology
Drug discovery
Energy research
Food and fuel for the 21century
Global justice center
Glycobiology research and training
Health and education disparities
Human development
Iberian and latin american studies
Magnetic recording research
Molecular genetics
g
Research in computing and the arts
Research in educational equity,
assessment, and teaching excellence
Research in language
San Diego supercomputer center
White mountain research station
Organized research units institutes
Brain and mind
Comparative human cognition laboratory
Engineering in medicine
Global conflict and cooperation
International, comparative, and
area studies
Neural computation
Nonlinear science
Whitaker institute of
biomedical engineering
Philosophy
Physics
Political science
Psychology
Pure and applied physical sciences
Sociology
Theatre and dance
Educational fee expense proration
Visual arts
Writing program
Other support
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
55
244
23,512
87
26,917
1,991
213
872
1,416
142
53
14
415
-837
350
82
-739
54
-22
438
-166
12
100
3
70
60
2
207
22,659
87
25,914
1,629
31
870
606
28
8
104
12,090
31
9,525
1,248
115
388
954
21
47
139
11,422
56
17,393
742
98
484
462
121
---(0)
(0)
----(0)
130
175
14
382
287
3,669
209
28
16
14
10
154
60
144
96
159
-16
52
79
45
6
1
-357
82
3,530
19
56
96
9
234
75
2,017
120
74
80
5
149
212
1,653
89
---(0)
-(0)
(0)
3,337
543
1,073
19
6,870
2,522
408
17
223
1,309
590
2,280
27
95
359
108
113
18
504
263
144
9
115
170
187
147
-0
110
138
44
0
294
58
165
8
108
2
2
94
27
7
2,868
297
916
0
6,072
2,200
99
0
0
1,137
401
2,039
-87
1,906
297
616
14
3,672
938
185
7
147
786
319
1,195
-50
1,430
247
456
6
3,198
1,584
223
28
76
523
271
1,085
27
44
(0)
---0
(0)
-18
-----(0)
924
994
25,601
3
-156
4,194
--
-13
2,290
--
924
825
19,117
3
232
469
13,766
--
692
525
11,835
3
-0
---
1,325
22
2,421
3,641
114
1
264
131
39
15
77
811
1,172
6
2,079
2,699
757
15
1,348
1,961
568
7
1,077
1,680
-0
4
--
367
7,899
1
236
560
--
54
138
(1)
76
7,200
2
176
3,774
0
191
4,124
1
(0)
-(0)
(43)
115
14,784
1,115
2,828
597
365
366
-303
83
272
-37
83
94
160
94
1
301
630
62
-86
0
6
316
47
27
0
35
35
(630)
125
19
33
(43)
72
14,386
974
2,641
503
328
30
-116
64
153
(29)
38
6,818
328
1,306
304
162
279
-63
36
62
(13)
77
7,966
787
1,522
294
203
87
-240
47
209
-(0)
--(0)
--0
-----
143,610
12,310
5,825
32
125,475
69,087
74,544
22
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Biological sciences
Californiay literature projecty
Education studies
Mathematics
p
p
Organized research units centers
Research in educational equity,
assessment, and teaching excellence
Organized research units institutes
Comparative
human cognition laboratory
y
Physics
Theatre and dance
Writing project
Total
ACADEMIC SUPPORT
Academic computing
Miscellaneous operations
Local area network
Word processing operations
Academic resource administration
Animal care program
Biological sciences support facilities
Campus research machine shop
Chemistry and biochemistry
support facilities
Classroom management
Computer sciences and engineering
support services
Deans' offices
Arts and humanities
Biological sciences
Natural sciences
Social sciences
Educational fee expense proration
Instructional media program
Library photo service
Mandeville center operations
Mathematics placement and
testing program
Music center studios
Organized research units centers
Magnetic recording research
Molecular genetics
Organized research units institutes
Biomedical engineering
Comparative immigration studies
Physics support facilities
Psychology
Sports facility office
San diego supercomputer center support
Total
Total Campus-Wide Departments
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
20
238
42
435
-194
41
--
20
--45
-43
1
390
1
148
23
198
19
90
19
237
--0
(0)
1,218
886
322
10
803
416
--
50
20
1
25
50
20
-26
-----
1
-1
(1)
43
--10
8
20
1
15
-----
2,049
1,216
387
445
1,225
823
--
635
8
112
1,664
1,381
(51)
286
---1,305
864
---
619
8
112
359
470
(52)
283
16
---47
0
3
371
59
2
-7,464
790
650
2,212
25
143
1,664
7,320
1,324
649
1,949
76
34
-13,402
2,165
1,013
(62)
0
---
(62)
0
---
618
--
631
0
1,311
--
12
--
12
--
206
68
262
2,088
1,575
1,368
1,196
-480
144
225
564
436
367
204
142
2
---
699
108
15
1
-4
-15
880
1,017
898
859
-308
0
236
1,208
558
470
337
-173
144
107
1
--
1
--
2
1
2
(1)
--
(1)
--
--
(1)
--
12
38
---
12
38
---
-35
17
3
4
--
(1)
-(177)
(10)
77
370
-----1
(1)
97
(177)
(10)
77
1,445
825
1,031
986
991
(142)
474
144
211
-97
---1,073
(1)
45
(48)
-43
2,452
0
52
304
1
34
6,438
--(0)
---1
118
1
-433
11
(0)
7,446
12,543
5,054
6,580
909
16,887
23,882
28,227
351,181
127,254
92,684
131,243
219,151
160,320
28,289
33
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
PROVOSTS' OFFICES
PUBLIC SERVICE
Provost warren college
ACADEMIC SUPPORT
Provost eleanor roosevelt college
Provost muir college
Provost revelle college
Provost sixth college
Provost thurgood marshall college
Provost warren college
Total
Provost student service all colleges
Total Provosts' Offices
5
--
--
5
--
5
825
982
912
788
1,238
2,252
60
93
114
20
77
131
751
803
785
741
1,118
2,109
13
86
13
28
42
12
494
605
623
523
728
1,493
331
377
290
265
510
759
-(0)
0
-(0)
(0)
6,997
496
6,307
195
4,466
2,531
(0)
0
328
505
3,497
(2,664)
--
(2,664)
--
4,339
496
3,643
200
4,794
3,042
3,497
7,957
3
122
6,253
---
1,537
3
122
167
---
5,562
---
2,395
3
122
----
8,082
6,253
1,662
167
5,562
2,520
--
-0
0
SCRIPPS INSTITUTION OF OCEANOGRAPHY
INSTRUCTION
The SIO department
Geophysics and planetary physics
Other provisions
Total
RESEARCH
Institutes
California space
Geophysics and planetary physics
Marine resources
Laboratories
Marine physical laboratory
Biology research section
Fluids research section
Climate research division
Geosciences research division
0
21,194
6,087
0
3,534
--
-493
161
-17,167
5,926
-10,225
1,807
0
10,969
4,280
20,925
61
136
16,218
9,546
2,224
61
135
4,069
2,454
851
--362
237
17,850
-1
11,787
6,854
8,454
5
39
7,866
4,705
14,436
55
97
8,353
4,842
Marine biology research division
8,358
2,354
335
5,669
3,709
4,649
--
21
35
3,897
0
150
10,088
430
12,363
23,000
--929
-70
3,160
-300
778
-35
49
-80
74
-1,912
719
21
-2,919
0
-6,854
430
10,151
21,502
6
21
2,343
--5,691
153
2,984
479
15
13
1,554
0
150
4,398
277
9,380
22,520
-------(0)
--
132,508
20,070
5,307
107,131
48,487
85,988
1,966
44
--
--
44
27
17
0
44
--
--
44
27
17
0
Organized research units centers
Clouds, chemistry, and climate
Coastal studies
Marine biotechnology and biomedicine
Modeling, and prediction
Committee on research
Integrative oceanography division
Shipboard technical support
The SIO department
Use of ships
Total
PUBLIC SERVICE
Birch aquarium--museum
Total
34
1,965
-(0)
-1
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
ACADEMIC SUPPORT
Director's office
Birch aquarium--museum
Institutes
Geophysics and planetary physics
Computing ring
Data system
Orbit center
Support services
Laboratories
Machine shop
Marine facilities
Ships operations
Marine facility shop
Marine sciences development
and outfitting shop
Research divisions
Geological research
Support services
Sio director-special events
Organized research units
Center for coastal studies
Center for marine biotechnology
and biomedicine
Integrative oceanography
Marine biology research
Support services
Instrument development group
Physical oceanography research
division support services
Sio unallocated
Total
Total Scripps Institution
of Oceanography
Unrestricted
General
Designated
14,097
5,261
17
(14)
64
1,429
7,431
--
3,132
4,157
-----
17
(14)
64
1,429
Distribution
Salaries and Wages
Restricted
Other Expenditures
3,534
1,104
8,260
2,617
10,695
2,805
-----
240
17
37
841
254
9
27
714
Recharges
4,859
161
476
41
(0)
126
85
--
85
--
615
753
1,283
432
99
---
103
99
329
--
5,941
328
10,704
395
16,213
625
729
--
729
--
1,246
1,930
2,447
78
45
---
78
--
-45
116
45
125
--
95
--
95
--
143
54
102
5
40
---
5
40
---
3
114
2
116
-191
94
240
---
94
238
-2
70
594
24
2,856
0
3,209
(2)
378
---
(2)
378
---
10
--
0
378
12
--
87
(0)
23,172
7,431
10,727
5,014
21,163
31,878
29,869
163,806
33,753
17,697
112,356
75,239
120,403
31,835
15
-3,823
1,160
(1,967)
3,846
-577
86
930
1
-(930)
814
(9,383)
1,683
-2
-----36
61
97
-----2,200
40
835
3,824
1,160
(2,897)
4,660
-97
-(0)
----9,383
--
7,455
(6,800)
39
2,358
7,719
9,383
5
186
224
-(79)
5
4,191
5,224
(12,454)
1,054
------38
4,883
-502
5
12,251
224
-(79)
-4,488
255
(12,454)
136
-(12,066)
---5
(334)
86
-416
5
186
58
-(79)
5
4,199
5,089
-87
--4
---0
-12,454
--
(1,644)
5,424
4,826
(11,894)
9,549
12,458
CAMPUSWIDE PROGRAMS
INSTRUCTION
Social sciences--instruct funds
UCSD global seminars
Teaching assistant insurance
Tuition remission program
Other
Other provisions
System wide assessment
Compensated absences accrual
Total
RESEARCH
Biological sciences
Credits for disallowance
Ethic studies
Graduate mentorship and dissertation
Tuition remission program
The preuss school
Other
Other provisions
System wide assessment
Compensated absences accrual
Total
101
933
3,824
1,160
(2,897)
4,660
(9,383)
2,296
694
35
--170
---(8)
135
-967
1,264
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Community college transfer
Early outreach programs
Sponsored education program-medical center
Office of graduate studies and research
Television channel 35
The preuss school
University events
Work study program
contracting agencies
Other
Other provisions
System wide assessment
Compensated absences accrual
Total
ACADEMIC SUPPORT
Academic business office conference
Graduate admissions information system
Innovative instructional project
Library
Other provisions library
System wide assessment library
Media services
Office of academic support and
information services
Office of graduate studies and research
Office of international education
Office of technology licensing
Teaching assistant training program
Other
Other provisions
System wide assessment
Compensated absences accrual
Unrestricted
General
Designated
442
2,789
433
1,107
Distribution
Salaries and Wages
Restricted
7
2
(8)
33
430
7,769
1,368
-33
-503
--
(8)
-335
46
1,293
289
141
213
(321)
(19)
-24
178
-(31)
87
120
35
(321)
(15)
Other Expenditures
Recharges
3
1,680
253
1,596
189
1,193
-0
--95
7,220
75
--525
3,972
363
12
33
328
3,796
1,070
20
-423
-66
202
(3)
--27
288
---(18)
1
141
213
-(1)
---321
0
13,126
2,247
1,579
9,299
6,980
6,976
830
146
776
2
41,694
613
(4,146)
3,685
0
215
2
22,823
508
-2,977
144
561
-16,187
105
(4,146)
708
2
--2,684
----
52
377
2
15,186
--1,291
96
398
0
26,511
613
-2,394
1
--2
-4,146
0
1,646
2,092
296
7,948
1
2,661
24
(613)
(754)
326
67
9
-1
---92
1,972
2,204
306
7,948
278
2,622
454
(613)
(538)
-44
2
-277
(39)
430
-124
1,238
1,393
180
-181
---(548)
734
949
126
7,948
97
2,622
454
-10
-138
--(0)
0
-613
--
Total
57,403
27,363
26,859
3,181
19,352
42,951
4,900
Total Campuswide Programs
69,578
42,489
26,465
624
29,954
67,195
27,571
791
--
788
3
281
511
--
10,210
22,433
6,224
-3
--
10,203
22,361
6,161
7
70
63
5,886
10,508
3,186
5,476
14,273
3,994
1,153
2,348
956
38,867
3
38,724
140
19,580
23,744
4,457
1,131,362
26
1,130,930
406
442,852
714,163
25,653
--
--
--
14,295
406
442,852
714,163
39,948
31
302
37
2,463
-(1,412)
2,856
2,372
--0
--113
526
189
25
1,621
--1,488
1,877
113
12
842
25
-1,507
-0
0
--1,412
10
4,276
2,486
3,849
4,376
1,422
SUMMER SESSION
INSTRUCTION
EXTENDED STUDIES AND PUBLIC PROGRAMS
INSTRUCTION
Continuing education general programs
Professional programs
Other
Total Extended Studies and
Public Programs
UCSD MEDICAL CENTER
System wide assessment
Total UCSD medical center
(14,295)
1,117,067
--
(14,295)
26
1,116,635
STUDENT SERVICES
ADMINISTRATION
Assistant vice chancellors
academic services
university center
Advisory committee
Dean of student affairs
Other provision
System wide assessment
Student affairs special services
Total Administration
2,403
302
37
2,463
25
(1,412)
2,985
----25
-17
6,803
42
36
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
CULTURAL AND SOCIAL ACTIVITIES
Cultural activities
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
639
--
638
1
10
689
60
302
56
245
1
202
113
13
2,136
3,157
2,602
5,890
788
2,095
16
--108
---
2,089
3,132
2,582
5,741
788
2,078
32
25
21
41
-17
692
1,451
1,383
2,394
121
819
1,521
1,706
1,219
4,215
729
1,348
77
-(0)
719
62
71
16,670
124
16,410
136
6,861
10,738
929
61
--
61
--
2
60
--
8,306
6,491
4,716
----
7,765
6,401
4,668
541
90
48
3,813
3,805
2,079
4,588
2,825
3,002
95
140
366
19,512
--
18,834
679
9,698
10,415
600
37,185
181
36,187
817
16,772
22,014
1,602
4,407
1,327
1,394
274
37
0
---
3,950
38
1,393
274
420
1,289
1
--
2,775
583
220
192
1,642
745
1,174
82
10
(0)
---
7,403
37
5,656
1,710
3,770
3,643
10
Disadvantaged student assistance
Office for students with disabilities
1,056
10
1,033
14
499
557
Foreign student programs
International studies
2,513
972
1,533
9
1,441
1,087
14
1,864
--
1,795
69
1,079
791
6
12,836
1,018
10,018
1,801
6,788
6,078
29
FINANCIAL AID ADMINISTRATION
Graduate student programs
Student financial services
591
3,755
-102
591
3,647
-5
374
1,879
217
1,875
---
Total Financial Aid Administration
4,346
102
4,238
5
2,253
2,093
--
STUDENT ADMISSIONS AND RECORDS
Admissions office
Educational testing
Registrar's office
5,170
0
4,299
4,768
-25
375
0
4,253
26
-21
2,909
0
2,748
2,261
0
1,554
--3
Total Student Admissions and Records
9,469
4,794
4,628
47
5,657
3,815
3
35,681
349
35,331
1
5,098
30,637
54
Housing services
Other social services
Associated students--government
Resident hall advisors
Student activities and programs
Student center
Student events
Student organizations
Total
Public ceremonies
Graduation
Recreational programs
Intercollegiate athletics
Recreational athletic program
Sports facilities
Total
Total Cultural and Social Activities
COUNSELING AND CAREER GUIDANCE
Counseling
Counseling services
Early outreach programs
Orientation program
Special services
Total
Placement
p
g
(0)
p
Career planning and placement center
Total Counseling and Career Guidance
STUDENT HEALTH SERVICES
37
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
CONTRACTS AND GRANTS
ADMINISTRATION
COMPENSATED ABSENCES ACCRUAL
EDUCATIONAL FEE EXPENSE
PRORATION
Total Student Services
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
(244)
(1)
(243)
--
--
18
11
20
(12)
10
8
--
6,472
--
--
--
--
100,925
5,145
40,427
68,776
3,110
2,316
3,309
6,728
1,815
81
-3,769
-909
2,006
2,251
4,013
1,918
25
615
4,935
-462
0
1
23
3
--2,899
1,872
(0)
-106,093
(6,472)
23
(244)
Recharges
--
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
Chancellor and vice chancellors
Chancellor's office
Chancellor research
Academic affairs
Business affairs
Ethics and compliance
Other provision
Resource management and planning
System wide assessment
Undergraduate affairs
Total
Academic senate
Office of the campus counsel
Planning and budgeting
Resource management
Planning office
Total
Total Executive Management
4,321
5,559
10,718
3,730
106
615
5,804
(1,872)
1,371
1,833
2,900
8,186
127
-295
607
---
2,431
2,659
2,497
3,603
106
320
5,101
(1,872)
1,371
57
(0)
36
---96
---
30,354
13,948
16,218
188
18,927
16,225
4,798
1,113
1,013
95
5
677
436
--
827
58
768
--
589
238
0
(13,057)
2,426
15
800
(13,067)
1,623
(5)
4
1,378
1,414
3,743
1,012
18,177
--
(10,631)
815
(11,444)
(1)
2,791
4,755
18,177
21,663
15,834
5,637
191
22,984
21,654
22,975
17,120
575
1,724
4
15,388
571
8
--
10,303
364
7,290
211
473
--
17,695
1,728
15,959
8
10,668
7,501
473
Conflict of interest
3,512
282
3,229
1
2,286
1,227
--
Audit and management advisory services
1,624
--
1,624
--
1,608
759
744
22,832
2,010
20,812
10
14,562
9,486
1,216
6,605
1,373
0
--
6,591
1,373
14
--
4,699
--
3,485
1,373
1,578
--
7,978
0
7,963
14
4,699
4,857
1,578
19,630
4,488
15,142
--
9,458
11,286
1,114
896
574
6,571
373
-3,672
522
574
2,891
1
-9
279
409
15,298
617
165
5,212
--13,939
8,041
4,044
3,987
10
15,986
5,994
13,939
FISCAL OPERATIONS
Business and financial services
Cashiers office
Total
Total Fiscal Operations
GENERAL ADMINISTRATIVE SERVICES
Environmental health and safety
Health and safety
Lifeguard service
Total
Information systems
Administrative computing
Personnel
Affirmative action programs
Employee assistance program
Human resources
Total
38
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Other
Administrative records
Association memberships
Blackhorse farms ground lease
Campus sculpture collection
Campus-wide employee support program
Campus-wide program expenses
Clinical science buildingp
Estancia la jolla hotel and spa
Foreign scholars program
Interest refunds to agencies
President emeritus
Real estate development
Science research park ground lease
Staff association programs
Staff recognition awards
Student corps services
Technology transfer and
intellectual property services
Torrey pines center south
Tax improvement project
Other support
Total
Total General Administrative Services
LOGISTICAL SERVICES
Construction management
Media center
Imprints
Garage and transportation
Campus shuttle
Parking citation collection
Transportation services-central garage
Total
Mail and messenger services
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
536
--168
----657
-49
877
--16
3
Other Expenditures
277
389
54
220
-3,211
308
7
371
418
36
(349)
160
19
1
1
Recharges
813
389
54
388
(3,332)
3,211
308
7
316
418
85
92
94
19
17
(7)
0
389
-241
-1,455
--6
--676
--17
--
813
-54
20
(3,332)
1,720
308
7
307
418
85
(584)
94
16
-(7)
(0)
--127
-35
--4
----2
---
(0)
--(0)
3,332
---712
--436
66
--12
3,685
1,073
450
499
1,065
1,466
---
2,620
(393)
450
499
-----
2,538
-12
--
1,148
1,460
439
499
8,581
5,317
3,096
168
4,855
8,669
4,944
44,230
13,849
30,188
193
34,998
30,806
21,575
83
--
83
--
4,771
6,520
11,208
39
--
39
--
372
937
1,270
330
--
322
8
1,156
2,378
3,205
-4,058
(368)
----
-4,058
(369)
--1
--752
17
4,058
3,147
17
-4,268
3,690
--
3,689
1
752
7,223
4,285
(0)
387
---
(202)
9
(226)
15
579
2,041
2,822
4
588
3,348
1,673
(57)
--275
557
--
4
588
3,073
1,116
(57)
------
94
370
2,312
566
239
421
545
1,850
1,106
1,889
511
327
813
-2,186
Total
5,556
832
4,724
--
3,582
5,811
3,837
Police
6,367
51
6,271
44
5,694
3,047
2,374
(2,140)
505
(2,668)
23
7,387
15,726
25,253
12,235
91
24,294
43,683
54,254
Materiel management
Chemistry storehouse
BFS--sale of surplus property
BFS--purchasing
BFS--receiving
BFS--storehouse
Telecommunications services
Total Logistical Services
13,723
1,397
39
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
COMMUNITY RELATIONS
Development
Alumni affairs office
Development and university relations
Fund raising activities
Social sciences
General campus
School of medicine
School of pharmacy
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
7,200
4,319
3
548
6,989
1,108
208
2,663
3,415
2,274
3,785
2,045
---
60
15,156
1
25
0
----
9
12,645
0
25
50
2,510
1
--
-8,871
---
60
6,284
1
25
0
0
---
26,759
551
20,777
5,431
14,560
12,199
0
University communications
1,919
--
1,896
22
1,288
631
0
Publications office
2,747
(0)
2,741
6
700
2,472
425
25,414
5,459
16,548
15,302
425
--
--
--
--
--
485
--
21
--
121,437
100,445
1,941
22,956
138
5,739
-2,940
7,864
20,446
55,617
39,250
405
9,113
1,015
5
-3,422
313
8,969
-0
-1,975
7,028
15,072
60,937
14,196
207
42
--3,959
--
Total
Total Community Relations
EDUCATIONAL FEE EXPENSE
PRORATION
CONTRACTS AND GRANTS ADMINISTRATION
COMPENSATED ABSENCES ACCRUAL
Total Institutional Support
OPERATION AND MAINTENANCE OF
PLANT
Administration
Building maintenance
Chancellor's house maintenance
Deferred maintenance projects
Educational fee expense proration
EHS hazardous waste disposal
Grounds maintenance
Janitorial service
Plant service
Purchased utilities
Refuse
disposal
p
p j
Utilities operation
Contracts and grants administration
Compensated absences accrual
System wide assessment
Other provision
Total Operation and Maintenance
of Plant
31,425
551
--
2,780
(2,780)
485
(179)
664
--
(406)
(438)
19
13
35,804
92,190
5,957
3,077
16,559
138
5,739
-2,554
3,191
11,013
(1,202)
26,948
330
9,071
1,015
(41)
(3,959)
3,422
1,611
16,539
-1,970
65
1,440
3,544
14
-23,687
243
4,188
29
(0)
-107
1,455
17
-3,769
(65)
1,103
(353)
10,998
(1,203)
3,261
87
4,883
985
(41)
(3,959)
1,343
11
3
138
--12
-1
1
------1,972
77,855
53,436
22,280
2,139
19,701
170,851
112,698
236,301
27,215
126,211
82,875
728
235,653
81
(162,516)
--
73,137
81
133,951
(427)
112,958
1,449
2,571
---1,590
2,355
5,639
4,118
1,894
132
--(47)
---
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
Total Student Financial Aid
(162,516)
73,785
--
(162,516)
--
--
27,215
(36,305)
82,875
728
40
University of California, San Diego
2013-2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and Wages
Restricted
Other Expenditures
Recharges
AUXILIARY ENTERPRISES
APPARTMENTS
Administration
Coast apartments
Faculty apartments
La jolla del sol apartments
Marshall college apartments
Muir apartments
Muir tamarack apartments
Matthews apartments
Mesa apartments
Revelle apartments administration and clerical
Rita atkinson apartments
Roosevelt international house apartments
South mesa apartments
Pepper canyon apartments
Village east apartments
Village west apartments
Warren apartments
Total
RESIDENENCE HALLS
Eleanor roosevelt residence halls
Marshall college residence halls
Muir residence halls
One miramar administration and clerical
Revelle residence halls
Roosevelt residence halls
Warren college residence halls
Total
OTHER
Administration
Auxiliary business services
Auxiliary enterprises manager
Bike shop
Birch aquarium museum and bookshop
Birch aquarium-splash café
Bookstore
Catering and food services
Club med snack bar
Day care center
Grove cafe
La jolla playhouse
Muir college sundry shop
Scripps lunch room
Parking and transportation services
Triton outfitters
Price center operations
Game room
Mail services
Vending machine operations
Contracts and grants administration
System wide assessment
Compensated absences accrual
Total
Total Auxiliary Enterprises
ELIMINATED CAPITAL
EXPENDITURES
EXPENDITURES
Total Current Funds Expenditures
without OP assessment
------------------
1,867
1,112
615
3,811
9,179
1,624
3,231
3,458
3,789
2,092
1,415
5,460
1,702
2,902
9,651
5,040
5,095
4
---(1)
-6
(4)
------2
---
14,633
149
-563
1,340
-293
573
--346
---1,984
943
119
(12,743)
963
615
3,248
8,107
1,669
3,005
3,191
3,808
2,186
1,069
5,676
1,702
3,022
7,876
4,400
5,194
62,051
--
62,043
8
20,942
42,987
1,878
1,565
5,142
7,996
2,367
8,916
6,309
6,781
--------
1,565
5,147
7,932
2,367
8,905
6,302
6,784
-(4)
64
-11
8
(2)
-997
1,877
303
2,185
1,138
1,307
1,827
4,326
7,096
2,064
10,148
5,805
5,999
263
181
977
0
3,417
633
525
39,076
--
39,000
76
7,808
37,265
5,997
258
243
453
240
865
276
17,330
35
695
4,052
0
62
302
(1)
10,644
78
-----------------
258
243
453
237
863
270
17,264
31
694
4,021
0
62
299
(1)
10,616
75
---2
1
5
66
3
2
31
--3
-29
2
5
150
1,593
66
227
106
3,313
459
247
1,909
-12
60
-5,183
18
254
93
(1,140)
180
645
171
21,968
(386)
481
2,934
0
53
244
(1)
15,173
83
---6
7
1
7,951
38
32
790
-4
3
-9,711
24
17
637
19
416
(1,944)
126
-------
13
622
19
416
(1,944)
126
4
15
-----
15
386
---117
2
750
19
416
-9
-500
--1,944
--
34,802
--
34,637
164
13,865
41,948
21,011
135,929
--
135,680
248
42,615
122,200
28,886
(103,008)
$
UCOP assessment
Total Current Funds Expenditures
1,871
1,112
615
3,811
9,179
1,624
3,237
3,454
3,789
2,092
1,415
5,460
1,702
2,902
9,653
5,040
5,095
3,349,162
(14,625)
$
44,993
$
3,394,155
445,580
(52,412)
$
-$
445,580
2,123,755
(35,971)
$
44,993
$
41
2,168,748
779,827
--
$
-$
779,827
1,708,778
(103,008)
$
-$
1,708,778
19
(0)
--267
45
61
311
19
93
-216
-120
206
303
217
2,126,167
(0)
$
485,783
$
485,783
44,993
$
2,171,160
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – FINANCIAL AID
University of California, San Diego
20013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
$
$
Recharges
STUDENT FINANCIAL AID
GRADUATE SCHOOL OF INTERNATIONAL
RELATIONS AND PACIFIC STUDIES
JACOBS SCHOOL OF ENGINEERING
Mechanical and aerospace engineering
Bioengineering
California institute--telecommunications
and information technology
Computer science and engineering
Electrical and computer engineering
Structural systems project
Total
RADY SCHOOL OF MANAGEMENT
SCHOOL OF MEDICINE
Dean's office
Cardiology
y
Cellular and molecular medicine
Family and preventive medicine
Medicine
Neurosciences
Outreach communication
Organized research units
Anthropogen
Cancer center
Clinical translational research institute
Institute for research on aging
Research in biostructures-medical
Office of graduate studies and research
Ophthalmology
Pathology
Pediatrics
Pharmacology
Psychiatry
Radiology
Reproductive medicine
School Program-Other
Surgery
Vice chancellow health sciences planning
Total
SCHOOL OF PHARMACY AND
PHARMACEUTICAL SCIENCES
CAMPUS-WIDE DEPARTMENTS
Anthropology
Biological sciences
Chemistry and biochemistry
Communication
International studies
Economics
History
Latin american studies
Literature
Mathematics
Music
Organized research units
Centers
Chronogbiology
Comparative
immigration studies
gy
Global justice p
Magnetic recording
Research in language
Super Computer
United states-mexican studies
$
1,328
$
--
$
555
$
773
20
1,308
$
--
939
1,073
577
138
5
6
357
929
32
--
907
1,073
---
776
754
1,449
113
-615
764
11
8
15
83
--
768
124
602
102
-1
---
776
753
1,449
113
-----
5,104
2,105
117
2,882
33
5,071
--
1,982
275
1,213
494
90
1,892
--
9,717
12
665
321
4,318
1,019
88
(25)
-55
-----
6,404
(5)
-22
128
23
--
3,338
17
610
299
4,190
996
88
(19)
-127
19
(4)
8
--
9,736
12
538
302
4,322
1,011
88
--------
-42
-----27
28
29
(68)
39
29
3
20
266
292
609
418
94
--3
461
90
828
890
149
312
-162
--
-9
-----20
-4
-21
-----
292
642
418
94
15
35
3
468
128
895
822
167
341
3
182
266
-----------------
292
651
418
94
15
35
3
488
128
899
822
188
341
3
182
266
----15
35
--10
42
-------
20,965
132
6,987
13,846
185
20,780
--
4,113
4
2,386
1,723
220
3,893
--
8
2,484
1,104
2
3
344
96
24
2
255
159
-265
133
2
3
268
43
23
1
225
139
-35
13
--6
5
---4
8
2,184
958
--70
48
1
1
30
16
-18
48
--3
3
6
----
8
2,466
1,056
2
3
341
93
18
2
255
159
------------
-55
--3
10
10
42
1
-113
50
48
90
-30
----54
42
29
2
190
53
58
37
--------
42
59
2
190
53
58
91
-3
2
77
--(9)
43
University of California, San Diego
20013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(UNAUDITED)
Current Funds
Total
Institutes
Biomedical engineering
Global conflict and cooperation
Neural computation
Cognitive science
Education studies
Nano engineering
Philosophy
Physicial science
Physics
Political science
Psychology
Other
Social sciences
Sociology
Theatre and dance
Urban studies and planning
Visual arts
Total
PROVOST SIX COLLEGE
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Marine resources
p y
y
Research divisions
Geosciences research division
Marine biology research division
Organized research units
Centers
Clouds, chemistry and climate
Marine biotech and biomedicine
Sea stipend
The SIO department
Integrated oceanographic division
Total
OTHERp y
p
Eleanor roosevelt college
Extension stipend p
Muir college
Warren college
Office of graduate studies
and research
Student financial services
Summer session
Total
Subtotal Student Financial Aid
Less: scholarship allowance
Total Student Financial Aid
Unrestricted
General
Designated
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
6
20
355
176
115
146
122
37
35
237
136
45
53
75
401
4
174
---117
-81
122
-8
190
85
--60
314
-142
-----10
-9
-36
-44
-15
--18
6
20
355
59
115
55
-28
27
11
51
1
53
-87
4
14
-----1
----7
-------
6
20
355
176
115
145
122
37
35
237
129
45
53
75
401
4
174
------------------
7,113
2,294
273
4,546
170
6,943
--
8
8
--
--
--
8
--
156
--
--
156
--
156
--
11
214
3
5
---
8
209
---
11
214
---
2
224
474
1,374
1
---257
--
-22
-41
--
2
202
474
1,076
1
------
2
224
474
1,374
1
------
2,456
265
63
2,128
--
2,456
--
16
6
6
17
-----
1
6
---
15
-6
17
-----
16
87
6
17
-(81)
---
45,898
(15,287)
60
12,186
9,946
--
25,248
(73,214)
60
8,464
47,981
--
10
---
45,888
(15,287)
60
----
30,716
22,132
(47,899)
56,483
10
30,787
(81)
236,301
27,215
126,211
82,875
728
235,654
(81)
--
--
(162,516)
--
(162,516)
$
Distribution
73,785
-$
(162,516)
27,215
$
44
(36,305)
$
82,875
$
728
$
73,138
$
(81)
CURRENT FUNDS EXPENDITURES
BY FUND SOURCE
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
GENERAL FUNDS (1)
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
$
Unrestricted
237,468
44,865
4,164
42,769
26
-35,668
53,405
27,215
$
Distribution
Salaries and
Wages
Restricted
237,468
44,865
4,164
42,769
26
-35,668
53,405
27,215
----------
$
142,408
26,185
2,494
18,701
-3,139
18,030
102
88
Other
Expenditures
$
95,078
18,680
1,670
24,068
26
(3,139)
17,795
53,346
27,126
Recharges
18
(0)
----157
42
--
Total General Funds
445,580
445,580
--
211,147
234,650
217
TUITION AND FEES
Instruction
178,627
178,627
--
116,949
67,704
6,027
118
118
--
98
20
--
599
30,323
83,594
22,017
11,804
599
30,323
83,594
22,017
11,804
------
430
19,735
28,804
14,462
--
572
10,589
54,790
7,556
11,804
403
-----
(16,876)
421
(16,876)
421
---
50
418
(16,844)
2
81
--
310,627
310,627
--
180,946
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Tuition and Fees
46
136,192
6,511
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
FEDERAL GOVERNMENT
Appropriations
Research
Total
Grants
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total
Contracts
Research
Public service
Student financial aid
Total
Total Federal Government
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
25
--
25
--
25
--
25
--
25
--
25
--
4,200
399,177
2,834
3,431
1
2,736
159
28
68,041
232
-----------
4,200
399,177
2,834
3,431
1
2,736
159
28
68,041
232
2,075
182,827
1,601
696
1
935
159
28
227
248
2,125
216,350
1,232
2,735
-1,801
--67,815
(16)
-----------
480,838
--
480,838
188,795
292,043
--
16,304
82
6
----
16,304
82
6
7,204
48
--
9,100
34
6
----
16,392
--
16,392
7,252
9,140
--
497,255
--
497,255
196,047
301,207
--
47
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
SPECIAL STATE APPROPRIATIONS AND CONTRACTS (2)
Instruction
Research
Public service
Academic support
Student services
Institutional support
Student financial aid
1,432
30,552
1,541
777
1,183
(5)
1,065
--------
1,432
30,552
1,541
777
1,183
(5)
1,065
248
15,055
877
-722
-124
1,184
15,497
671
777
461
(5)
941
--7
-----
36,545
--
36,545
17,026
19,525
7
Research
Public service
Academic support
4,172
6,718
1
----
4,172
6,718
1
2,467
3,986
--
1,705
2,732
1
----
Total Local Government
10,891
--
10,891
6,453
4,437
--
Total Special State Appropriations and Cont
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND
CONTRACTS
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Student financial aid
Total Private Gifts, Grants and Contracts
8,891
194,715
1,812
3,169
406
1,116
5,323
8
63
-7
--(302)
8,884
194,652
1,812
3,162
406
1,116
5,625
4,088
102,925
535
808
6
112
3,263
4,816
91,763
1,277
2,361
399
1,004
2,060
13
(27)
(0)
0
0
---
11,597
412
11,186
197
11,400
--
227,029
188
226,841
111,933
115,081
(15)
48
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
ENDOWMENT AND SIMILAR FUNDS
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
17,443
9,126
245
8,368
71
36,520
9,430
4,145
791
17,058
6,936
243
7,487
100
36,341
7,319
1,568
791
386
2,190
2
881
(29)
179
2,111
2,578
--
9,473
5,676
156
2,107
23
15,155
795
10
--
7,566
3,452
99
8,240
49
21,888
8,635
4,136
791
(404)
1
10
1,979
0
523
----
Total Endowment and Similar Funds
86,140
77,843
8,297
33,395
54,855
2,110
SALES AND SERVICES OF
EDUCATIONAL ACTIVITIES
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
263,134
9,730
152
181,153
181
547
38
42
604
263,134
9,730
152
181,153
181
547
38
42
604
----------
242,751
9,389
90
101,939
3,678
430
0
99
--
83,651
5,052
82
131,037
3,038
161
40
(58)
604
63,268
4,711
20
51,823
6,536
44
1
---
Total Sales and Services of Educational Acti
455,581
455,581
--
358,376
223,608
126,403
SALES AND SERVICES OF
AUXILIARY ENTERPRISES
Research
Student services
Student financial aid
Auxiliary enterprises
Total Sales and Services of Auxiliary Enterp
(2)
1,246
(2)
1,246
--
--
--
620
(2)
681
-55
(21,994)
132,999
(21,994)
132,999
---
-39,652
(21,994)
115,369
-22,023
112,249
112,249
--
40,272
94,054
22,077
49
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
SALES AND SERVICES OF
MEDICAL CENTERS
Instruction
Medical Center
Research
(2)
1,093,619
(0)
(2)
1,093,619
(0)
----
124
438,920
--
8
673,663
(0)
133
18,964
--
Total
1,093,617
1,093,617
--
439,044
673,671
19,097
12,863
46,178
1,629
44,661
14,645
14,219
62,890
100,375
(84)
5,054
9,648
14,457
406
44,574
14,448
6,508
99,749
112,655
-6,864
OTHER SOURCES
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
5,255
31,190
1,670
19,673
444
13,629
24,991
6,396
(52)
487
Total Other Sources
RESERVES
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Reserves
Total Current Funds Expenditures
$
5,255
31,190
1,670
19,673
444
13,629
24,991
6,396
(52)
487
-----------
2,040
(531)
447
19,585
247
5,917
61,850
18,677
32
2,297
103,683
103,683
--
110,562
302,430
309,309
4,636
1,745
10
4,404
432
229
852
335
34
2,281
4,636
1,745
10
4,404
432
229
852
335
34
2,281
-----------
2,183
490
-809
-54
40
----
2,486
1,274
10
3,596
432
175
826
335
34
2,281
32
19
-1
--15
----
14,958
14,958
--
3,576
11,449
67
3,394,155
$
2,614,327
(1) Funds
(2) Funds
50
$
779,827
$
1,708,778
$
2,171,160
$
485,783
CURRENT FUNDS EXPENDITURES
BY EXPENDITURE CATEGORY BY FUND SOURCE
University of California, San Diego
2013-2014
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY EXPENDITURE CATEGORY BY FUND SOURCE
(UNAUDITED)
Total
Salaries
Employee
Supplies
and Wages
Benefits
and Services
Travel
TUITION AND FEES
Regular session
$
Summer session
University extension and continuing education
247,455
$
152,264
$
51,440
$
41,027
$
2,724
19,076
44,096
6,722
21,960
1,057
5,757
11,216
15,310
81
1,069
310,627
180,946
58,254
67,553
3,874
Appropriations
Grants
Contracts
25
437,266
59,964
-188,795
7,252
-58,505
2,258
25
179,368
50,142
-10,599
312
Total
497,255
196,047
60,763
229,534
10,911
Appropriations and contracts
General
36,545
445,580
17,026
211,147
5,387
68,770
13,733
160,929
399
4,734
Total
482,125
228,173
74,157
174,662
5,133
10,891
6,453
2,502
1,959
Gifts
Grants
Contracts
54,844
45,738
126,447
24,395
20,853
66,685
7,337
6,696
18,778
18,702
16,784
37,946
4,410
1,405
3,038
Total
227,029
111,933
32,811
73,432
8,853
86,140
33,395
8,313
42,173
2,259
Medical group activities
455,581
358,376
87,718
4,487
5,000
Total
455,581
358,376
87,718
4,487
5,000
Parking operations
Residence and dining halls
Bookstore
Other
11,162
99,410
18,235
(16,558)
2,890
30,679
3,478
3,226
1,317
13,849
1,308
1,189
6,627
54,089
13,429
(21,029)
Total
112,249
40,273
17,663
53,116
1,197
1,093,617
439,044
162,837
490,275
1,461
103,683
110,562
50,872
(63,601)
5,850
14,958
3,576
1,079
10,086
Total
FEDERAL GOVERNMENT
STATE GOVERNMENT
LOCAL GOVERNMENT
(23)
PRIVATE GIFTS, GRANTS AND CONTRACTS
ENDOWMENT AND SIMILAR FUNDS
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
SALES AND SERVICES OF AUXILIARY ENTERPRISES
SALES AND SERVICES OF UCSD MEDICAL CENTER
OTHER SOURCES
RESERVES
Total Current Funds Expenditures
$
3,394,155
$
1,708,778
$
556,969
$
1,083,676
328
793
20
56
217
$
44,732
Note: The Schedule of Current Funds Expenditures by Expenditure Category by Fund Source reflects amounts net of the reclassification of capital expenditures and scholarship allowances.
52
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – LOC “O”
University of California, San Diego - Location "O"
2013 - 2014
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(Dollars in Thousands)
Current Funds
Total
Unrestricted
General
Designated
Restricted
Salaries
and
Wages
Distribution
Other
Expenditur
es
Recharges
PUBLIC SERVICE
Mathematics diagnostic
testing project
69
--
69
--
21
48
--
--
--
--
--
--
--
--
--
--
--
--
--
--
--
ACADEMIC SUPPORT
White mountain research station
STUDENT FINANCIAL AID
Organized research unit
California space
Total Current Funds Expenditures
$
69
$
--
$
69
$
--
$
21
$
48
Note: Location "O" activity represents expenditures for U.C. Office of the President programs conducted at the San Diego
campus. This activity is not included in the campus financia schedule totals.
54
$
--
LONG-TERM DEBT
SCHEDULES
COMBINED SCHEDULE OF LONG-TERM DEBT
FOR THE SAN DIEGO AND OFFICE OF THE PRESIDENT HELD DEBT
(UNAUDITED)
(Dollars in Thousands)
Capital lease obligations
Mortgages and other borrowings
Outstanding
Recorded at
the campus
Outstanding
Recorded at
UCOP
Total
June 30, 2014
Interest
Rate
Maturity
Years
2.3-11.8%
2011-2035
23,893
--
23,893
various
2011-2013
2,124
162,798
164,922
Revenue bonds
5.1-10%
2011-2047
168,452
--
168,452
General revenue bonds
Medical center
4.9%
2011-2041
5,055
1,243,362
1,248,417
Multi-purpose projects
5.1%
2011-2027
--
2,741
2,741
73,446
--
73,446
$
272,970
$ 1,408,901
$ 1,681,871
$
367
$
$
Third party debt
Total External Long Term Debt
Regents' loans
6.5%
2011-2014
Total Long Term Debt
$273,337
--
$1,408,901
367
$1,682,238
Note: in some cases, the interest rate represents the weighted average rate.
Note: Regents' Loans (Internal borrowings) not reflected on Statement of Net Assets (page3)
SUMMARY OF CURRENT AND NONCURRENT LIABILITIES
(Dollars in Thousands)
(UNAUDITED)
Current Portion of Long Term Debt
Long Term Debt
$
17,457
255,513
$
Total Long Term Debt
$
272,970
$ 1,408,901
56
43,091
1,365,810
$
60,548
1,621,323
$ 1,681,871
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2013
Mortgages and Other Borrowings
Clinical & translational research institute
East campus bed tower (jacobs center)
East campus office building
Health sciences biomed research facility
Management school facility
Marine ecosystem sensing laboratory
SEP program: state operating
Telemed & prime-heq education facility
Total Mortgages and Other Borrowings
Capital Lease Obligations
Bonner hall improvements
California institute of telecommunications and
information technologies, series c (2005)
Central library addition
Engineering building unit II, series b (1993) & a (2001)
Engineering building unit III B, series f (2004)
Graduate school of international relations and
pacific studies--robinson complex
Management school facility phase 2
Medical center inpatient tower completion
Medical center north annex seismic replacement
Scripps institution of oceanography pier and
seawater holding tanks
Social sciences building construction
Visual arts facility
Total Capital Lease Obligations
$
Additions/
Adjustments
Repayments
Outstanding
June 30, 2014
$
$
22,996
49,502
5,030
40,719
4,100
3,684
19,821
$ 63,532
22,668
(5,030)
(40,719)
-(3,684)
(19,821)
7,536
(7,536)
--
--
38
9,410
--
162,798
437
153,388
--------
86,528
72,170
--4,100
---
FY 13/14
Interest
$
152
8
-103
80
7
49
3,679
(3,382)
297
--
92
46,530
19,669
9,372
29,900
(46,530)
(19,669)
(9,372)
(29,900)
-----
-----
1,157
----
995
29,560
23,208
3,434
(995)
(29,560)
(23,208)
(3,160)
---274
-----
-920
-84
532
2,345
6,280
(532)
(2,345)
(6,280)
----
----
----
175,504
(174,933)
571
--
2,253
694
--
17
Revenue Bonds
Variable Rate Demand (Pool 4)
Deferred maintenance
694
Variable Rate Demand (Pool 5)
Deferred maintenance
1,159
--
565
594
44
Variable Rate Demand (Pool 6)
Deferred maintenance
1,557
--
494
1,063
66
Variable Rate Demand (Pool 8)
Deferred maintenance
1,416
--
332
1,084
53
23,722
46,302
15,092
9,817
15,113
2,736
721
3,503
2,081
36,632
16,675
------------
805
95
552
359
553
74
-7
4
69
1,065
22,917
46,207
14,540
9,458
14,560
2,662
721
3,496
2,077
36,563
15,610
1,106
2,120
706
459
707
127
36
160
95
1,704
801
172,394
--
3,583
168,811
8,021
1,814
--
116
1,698
88
Revenue Bonds
General Revenue Bond (2007 J)
Central utilities cogeneration addition
Eleanor roosevelt college housing and dining
Gilman parking
Torrey pines center north - parking
Torrey pines center south
W. m. keck building (fmri)
W. m. keck building equipment (fmri)
Powell-focht bioengineering hall
Science research park infrastructure
Leichtag family foundation biomedical building
Science and engineering research facility
Total General Revenue Bond (2007 J)
General Revenue Bond (2007 K)
Nierenberg hall
57
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2013
Recreational/intramural and athletic complex
Warren college residence halls
Total General Revenue Bond (2007 K)
General Revenue Bond (2008 L)
SIO storm/seawater management
Additions/
Adjustments
Repayments
Outstanding
June 30, 2014
FY 13/14
Interest
18,177
20,502
---
1,158
1,306
17,019
19,196
878
991
40,493
--
2,580
37,913
1,957
7,320
--
135
7,185
359
7,820
21,410
107,020
2,765
43,640
62,685
-------
550
400
1,995
50
815
1,170
7,270
21,010
105,025
2,715
42,825
61,515
403
1,159
5,794
150
2,363
3,394
245,340
--
4,980
240,360
13,263
832
1,206
---
196
1,206
636
--
36
52
2,038
--
1,402
636
88
5,680
1,590
6,955
----
----
5,680
1,590
6,955
291
82
359
65
1,370
1,080
10,240
2,430
245
10,235
1,590
---------
-----15
665
--
65
1,370
1,080
10,240
2,430
230
9,570
1,590
3
71
56
529
126
11
481
81
41,480
--
680
40,800
2,090
5,690
13,510
58,645
----
----
5,690
13,510
58,645
560
11,655
8,905
83,215
15,790
5
-------
-------
560
11,655
8,905
83,215
15,790
5
222
544
2,363
-24
469
359
3,351
635
--
197,975
--
--
197,975
7,967
161
1,042
216
775
-----
-----
161
1,042
216
775
8
51
11
38
578
356
99
----
----
578
356
99
28
17
5
General Revenue Bond (2009 O)
Deferred maintenance
Housing and dining services administration building
North campus housing
Robert paine scripps center
San diego supercomputer center expansion
University centers expansion/renovation
Total General Revenue Bond (2009 O)
General Revenue Bond (2009 P)
W. m. keck building equipment (fmri)
Leichtag family foundation biomedical building
Total General Revenue Bond (2009 P)
General Revenue Bond (2009 Q)
Cogeneration plant expansion
Health sciences biomedical research facility
Health sciences graduate and professional student
housing
Marine ecosystem sensing laboratory
Muir college apartments
Muir stewart commons dining renovation
North campus housing phase 2
Revelle college apartments
SEP program: recreation fee
SEP program: state operating
Telemedicine and prime-HEq ed facility
Total General Revenue Bond (2009 Q)
General Revenue Bond (2009 R)
Cogeneration plant expansion
Health sciences biomedical research facility
Health sciences graduate and professional student
housing
Marine ecosystem sensing laboratory
Muir college apartments
Muir stewart commons dining renovation
North campus housing phase 2
Revelle college apartments
Telemedicine and prime-HEq ed facility
Total General Revenue Bond (2009 R)
General Revenue Bond (2010 S)
Biology field station
Campus energy conservation, phase1
Campus services complex, phase 1
Clinical sciences building
Central utilities cogeneration addition
Central utilities plant steam turbine generator and chiller
Functional mri center
58
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2013
Additions/
Adjustments
Repayments
Outstanding
June 30, 2014
FY 13/14
Interest
Miramar warehouse
Multipurpose building
Pharmaceutical sciences building
235
655
447
----
----
235
655
447
12
32
22
Nierenberg hall
Robert paine scripps center
San diego dm & fr program, fy 06-07
135
70
213
----
----
135
70
213
7
4
11
Science research park infrastructure
SIO storm/seawater management
Student academic services facility
San diego supercomputer center expansion
Torrey pines center-north
Torrey pines center-south
47
168
313
1,111
598
1,168
-------
-------
47
168
313
1,111
598
1,168
2
8
15
55
29
57
Rebecca & john moores ucsd cancer center
1,605
--
--
1,605
79
9,992
--
--
9,992
491
58
--
--
58
3
14,426
910
648
448
-----
12
138
---
14,414
772
648
448
722
40
32
22
16,432
--
150
16,282
816
California institute of telecommunications and
information technologies (cal it2)
Cellular and molecular medicine east
Central utilities cogeneration addition
Central utilities plant steam turbine generator and chiller
Cogeneration plant expansion
5,351
1,164
1,103
3,381
123
------
394
--331
--
4,957
1,164
1,103
3,050
123
250
57
55
139
6
Deferred maintenance
Eleanor roosevelt college housing and dining
Health sciences biomed research facility
Leichtag family foundation biomedical building
Miramar warehouse
Multi-purpose building
Rebecca & john moores ucsd cancer center
Science and engineering research facility
Science research park infrastructure
Skaggs school of pharmacy and pharmaceutical sciences
Student Academic Services Facility
San diego supercomputer center expansion
Telemedicine and prime-HEq ed facility
598
16,549
35
1,775
1,583
4,415
12,323
1,183
743
3,433
729
1,635
34
--------------
-1,865
--128
356
872
-83
243
80
---
598
14,684
35
1,775
1,455
4,059
11,451
1,183
660
3,190
649
1,635
34
29
818
2
88
74
206
578
59
37
161
35
81
2
W. m. keck building equipment (fmri)
92
--
--
92
5
Total General Revenue Bond (2011 AB)
56,249
--
4,352
51,897
2,682
1,245
1,033
1,675
312
1,111
6,004
655
--------
94
241
126
-84
453
48
1,151
792
1,549
312
1,027
5,551
607
67
50
91
20
60
325
35
Total General Revenue Bond (2010 S)
General Revenue Bond (2010 T)
Student academic services facility
General Revenue Bond (2010 U)
Eleanor roosevelt college housing and dining
Inst.of Geo./Planetary PhysicsIGPP
Science research park infrastructure
Student academic services facility
Total General Revenue Bond (2010 U)
General Revenue Bond (2011 AB)
General Revenue Bond (2013 AF)
Biology field station/site development
Bookstore
Campus services complex, phase I
Central utilities plant steam turbine generator and chiller
Campus ambulatory care center
Clinical sciences building
Early childhood education center
59
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2013
Early childhood education center expansion
La jolla del sol
Mckee street purchase
Miramar warehouse
Multi-purpose building
Parking and roadway improvements, phase I (pool 1)
Parking and roadway improvements (pool 1b)
Parking system
Price center
Rebecca & john moores ucsd cancer center
Roger and ellen revelle laboratory
Shiley eye center
Skaggs school of pharmacy and pharmaceutical sciences
South mesa
Student academic services facility
Student residence halls and apartments
Torrey pines center north
Torrey pines center south
UCHS refurbishment (pool 1)
Warren apartments
Total General Revenue Bond (2013 AF)
Additions/
Adjustments
Repayments
Outstanding
June 30, 2014
FY 13/14
Interest
404
6,354
356
2,957
8,249
1,252
1,027
6,297
3,177
20,203
1,023
1,606
5,628
375
1,891
6,549
4,632
2,999
1,033
2,224
---------------------
31
1,483
27
--95
240
837
233
--121
-375
-1,529
350
227
241
709
373
4,871
329
2,957
8,249
1,157
787
5,460
2,944
20,203
1,023
1,485
5,628
-1,891
5,020
4,282
2,772
792
1,515
22
306
19
170
474
68
49
324
172
1,162
59
87
324
9
111
315
251
162
50
101
90,271
--
7,544
82,727
4,883
371
285
---
35
71
336
214
7
2
13,202
331
500
98
1,791
195
121
1,758
106
855
14,387
2,385
374
284
1,810
947
5,842
318
479
1,627
96
542
1,812
1,382
895
286
603
----------------------------
-31
47
-168
18
11
437
10
-1,343
-35
71
274
86
-10
45
-96
-451
129
84
71
200
13,202
300
453
98
1,623
177
110
1,321
96
855
13,044
2,385
339
213
1,536
861
5,842
308
434
1,627
-542
1,361
1,253
811
215
403
584
6
9
3
32
3
2
11
2
38
256
105
7
2
20
18
258
8
9
72
-24
12
25
16
2
3
53,682
--
3,723
49,959
1,536
----
15,126
93,686
6,535
----
15,126
93,686
6,535
----
General Revenue Bond (2013 AG)
Biology field station/site development
Bookstore
California institute of telecommunications and
information technologies (cal it2)
Campus ambulatory care center
Campus services complex, phase I
Central utilities plant steam turbine generator and chiller
Clinical sciences building
Early childhood education center
Early childhood education center expansion
La jolla del sol
Mckee street purchase
Miramar warehouse
Molecular biology research facility
Multi-purpose building
Parking and roadway improvements, phase I (pool 1)
Parking and roadway improvements (pool 1b)
Parking system
Price center
Rebecca & john moores ucsd cancer center
Roger and ellen revelle laboratory
Shiley eye center
Skaggs school of pharmacy and pharmaceutical sciences
South mesa
Student academic services facility
Student residence halls and apartments
Torrey pines center north
Torrey pines center south
UCHS refurbishment (pool 1)
Warren apartments
Total General Revenue Bond (2013 AG)
General Revenue Bond (2014 AM)
East campus office building
Health sciences biomed research facility
Marine ecosystem sensing laboratory
60
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2013
Additions/
Adjustments
Repayments
Outstanding
June 30, 2014
FY 13/14
Interest
SEP program: state operating
--
23,678
--
23,678
--
SIO research support facility
--
4,217
--
4,217
--
--
143,242
--
143,242
--
East campus office building
Health sciences biomed research facility
Marine ecosystem sensing laboratory
----
4,134
25,672
1,786
----
4,134
25,672
1,786
----
SEP program: state operating
--
6,903
--
6,903
--
SIO research support facility
Telemed & prime-heq education facility
---
1,152
22,326
---
1,152
22,326
---
--
61,973
--
61,973
--
57,990
--
1,220
56,770
2,868
2,966
--
12
2,954
133
LPR (2012 G)
East campus graduate housing
Hopkins parking structure
Muir college apartments
Revelle college apartments
11,550
15,165
16,985
31,250
-----
-272
295
555
11,550
14,893
16,690
30,695
530
723
809
1,489
Total LPR (2012 G)
74,950
--
1,122
73,828
3,551
Total Revenue Bonds
1,074,456
205,215
33,568
1,246,103
50,888
1,403,348
$ 39,692
Total General Revenue Bond (2014 AM)
General Revenue Bond (2014 AN)
Total General Revenue Bond (2014 AN)
LPR (2007 D)
East campus graduate housing
LPR (2010 E)
Hopkins parking structure
Total Long Term Debt Recorded
at the Office of the President
$
61
$
34,139
$
1,408,901
$
53,578
RECORDED AT THE SAN DIEGO CAMPUS
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2013
Regents' Loans
Bachman canyon lot
Science research park
$
Total Regents' Loans
277
90
Additions/
Adjustments
$
367
---
Repayments
Outstanding
June 30, 2014
$
$
---
--
277
90
FY 13/14
Interest
$
---
--
367
--
Capital Lease Obligations
Equipment - campus
Equipment - medical center
SPWB hillcrest seismic improvement
8,475
27,576
36,755
(2,345)
2,345
(36,755)
1,497
10,661
--
4,633
19,260
--
146
473
842
Total Capital Lease Obligations
72,806
(36,755)
12,158
23,893
1,461
Mortgages and Other Borrowings
Rebecca and john moores ucsd cancer center
2,124
--
--
2,124
15
Revenue Bonds
Cardiovascular center/thornton expansion
Jacobs medical center
Moores cancer center
Solar energy projects GRB2010W
Solar energy projects GRB2012AE
Thornton hospital MCPRB2010G
UCSDMC-Cancer Center Facility
UCSDMC-Clinical Teaching Outpatient Faci
UCSDMC-Eleventh Operating Room
UCSDMC-MC Coronary Care ICU Expansion
UCSDMC-Outpatient Renovation
123,715
-18,522
3,290
2,240
30,260
------
-491,815
----230
4,940
640
1,295
2,200
--235
225
250
3,810
-395
50
105
175
123,715
491,815
18,287
3,065
1,990
26,450
230
4,545
590
1,190
2,025
5,404
18,244
852
680
-1,338
8
143
18
38
64
Total Revenue Bonds
178,027
501,120
5,245
673,902
26,789
1,341
73,446
3,445
Third Party Debt
San Diego Campus
76,081
$
329,405
(1,294)
$
463,071
$
18,744
$
773,732
$
31,710
SUMMARY SCHEDULE OF LONG TERM DEBT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2013
Total Long Term Debt Recorded at the
San Diego Campus
$
Total Long Term Debt Recorded at the
Office of the President
Total Long Term Debt
329,405
Additions/
Adjustments
$
1,403,348
$
1,732,753
463,071
Repayments
$
39,692
$
62
502,763
18,744
Outstanding
June 30, 2014
$
34,139
$
52,883
773,732
FY 13/14
Interest
$
1,408,901
$
2,182,633
31,710
53,578
$
85,288
University of California, San Diego practices the
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each member of the UCSD community.
Compiled and edited by UCSD Business & Financial Services