University of California, San Diego
Detailed Financial Schedules
For the Year Ended June 30, 2013
UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Unaudited Detailed Financial Schedules
for the Year Ended June 30, 2013
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 Assets
10
Statement of Revenues, Expenses, and Changes
in Net Assets
11
Statement of Cash Flows
12
Notes to the Financial Schedules
13 - 21
Current Funds Revenues
22 - 23
Current Funds Expenditures by
Uniform Classification Category
24 - 30
Current Funds Expenditures by Department
31 - 45
Current Funds Expenditures - Financial Aid
46 - 48
Current Funds Expenditures by Fund Source
49 - 54
Current Funds Expenditures by
Expenditure Category by Fund Source
55 - 56
Current Funds Expenditures by Department – Loc “O”
57 - 58
Long-Term Debt Schedules
59 - 68
SAN DIEGO: OFFICE OF THE CONTROLLER
LA JOLLA, CA 92093-0951
TEL: (858)534-0660
January 17, 2014
STEVEN W. RELYEA
VICE CHANCELLOR
0007
I am pleased to submit the Detailed Financial Schedules of the San Diego Campus for the fiscal year
ended June 30, 2013.
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 of
PricewaterhouseCoopers, 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 as a PDF document.
Donald A. Larson
Controller
UNIVERSITY OF CALIFORNIA-(Letterhead for Interdepartmental use)
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
INTRODUCTION
The objective of Management’s Discussion and Analysis (MD&A) is to give readers an overview of the financial
position and activities of the University of California, San Diego (UCSD) for the year ended June 30, 2013, with
selected comparative information for the year ended June 30, 2013 and should be read in conjunction with the
financial statements and notes to the financial statements. The discussion and analysis is available at
http://blink.ucsd.edu/Blink/External/Topics/Sponsor/0,1362,3931,00.html .
UCSD is one of 10 campuses within the University of California system. The San Diego campus of the University of
California was founded in 1912 and designated a general campus in 1959. During the fiscal year ended June 30,
2013, the San Diego Campus averaged 28,672 employees [8,922 academic and 19,750 staff] and in the Fall Quarter
served 29,052 students [22,676 undergraduate and 6,376 graduate and professional students]. Academic programs
are conducted in the six residential colleges ( Revelle, Muir, Marshall, Warren, Eleanor Roosevelt, and Sixth College),
the School of Medicine, the Jacobs School of Engineering, the Graduate School of International Relations and Pacific
Studies, the Scripps Institution of Oceanography, the Skaggs School of Pharmacy and Pharmaceutical Sciences, and
the Rady School of Management. The UCSD Health System – Comprised of the UCSD Medical Center in Hillcrest, the
UCSD Medical Center complex in La Jolla and the UCSD Medical Group with its wide-reaching system of primary-care
and specialty-care offices throughout the area. More information relating to the UCSD Health Care system can be
found at: http://health.ucsd.edu/Pages/default.aspx .
The UCSD Annual financial Report, while not separately audited, is prepared from the official University of California
records and accounts. The summarized, unaudited, financial statements for UCSD are presented in accordance with
generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board (GASB) and
are included in this report. The three primary financial statements are: statement of net position; statement of
revenues, expenses and changes in net position; and statement of cash flows. These statements present the
financial position, operating activities, and cash flows for the University. The statements represent the combined
activities of campus departments and the UCSD Medical Center. Also included are the financial activities of the UCSD
Foundation, The Green Foundation, and the Sanford Consortium for Regenerative Medicine, all related but
independent organizations.
Following the statements, several distinct presentations of current funds revenue and expenses are provided. Lastly,
are several schedules detailing long-term debt.
The University of California, one of the largest and most acclaimed institutions of higher learning in the world, is
dedicated to excellence in teaching, research, health care and public service. The University encompasses 10
campuses, which include five medical schools and medical centers, four law schools, and a statewide Division of
Agriculture and natural Resources. The audited, consolidated financial statements of the University of California are
available on the WEB at:
http://www.ucop.edu/financial-accounting/financial-reports/annual-financial-reports.html .
FINANCIAL OVERVIEW
The University’s Financial Position
The statement of net position (see page 10) presents information on all the University’s assets, liabilities, and net
position at the end of the fiscal year. The difference between total assets and liabilities (net position) is an indicator
of the current financial condition of the University. At June 30, 2013, the University’s net position was $3.07 billion,
with assets of $5.63 billion and liabilities of $2.56 billion. The major components of assets, liabilities, and net position
as of 2013 and 2013 are as follows (in thousands).
2
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
ASSETS
Cash and equity
in treasurer's investments
Receivables
Inventories
Capital position, net
Other position
Total assets
LIABILITIES
Debt
Other liabilities
Total liabilities
NET POSITION
Reserved for minority interests
Invested in capital assets,
net of related debt
Restricted
Expendable
Unrestricted
Total net assets
2013
$
2012
$
$
1,561,527
453,260
28,310
3,480,376
107,191
5,630,664
$
1,734,465
$
1,791,047
$
828,428
2,562,893
$
692,353
2,483,400
$
46,654
$
46,875
$
$
1,370,486
462,651
27,849
3,305,325
107,339
5,273,650
CHANGE
$
$
$
191,041
(9,391)
461
175,051
(148)
357,014
(56,582)
$
$
136,075
79,493
(221)
1,745,545
1,513,911
231,634
113,953
1,161,619
3,067,771
147,068
1,082,396
2,790,250
(33,115)
79,223
277,521
$
$
The University’s Assets
UC San Diego total assets increased by $357.01 million to $5.63 billion in 2013, compared to $5.27 billion in 2012.
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
$1.56 billion at the end of 2013 and $1.37 billion at the end of 2012. The net increase of $191.04 million is principally
due to an increase in the short-term investments component of $190.07 million, and is principally timing related.
Accounts receivable, net—Accounts receivable in total decreased by $9.39 million to $453.26 million in 2013 or -
2.03 % from $462.65 million in 2012. A decrease in the State and federal government category (-$11.07 million),
reflecting the lower level of Federal Grant and Contract activity in the fiscal period. The decrease in the State
category reflected a decrease in state capital appropriations due to the number of capital projects completed in the
fiscal period. There was a slight offset of $1.77 million, in the other category resulting from an increase in student
tuition and fees. The increase in receivables for student tuition and fees is related to summer session activity.
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 Regents of the University of California (The 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 12 percent in 2013 and a negative return of 0.7 percent in 2012. TRIP had positive returns of 8.3
percent in 2013 and 6.7 percent in 2012. STIP had positive returns of 2.1 percent and 2.4 percent in 2013 and 2012,
respectively.
I nvestm ent of cash collateral- -The University participates in a securities lending program incorporating securities
owned by both the University and UCRS as a means to augment income. It is managed as a single program for all
campuses by the University of California Office of the President.
3
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Capital assets, net- -Capital spending continues at a brisk pace in order to provide the facilities necessary to
support the University’s teaching, research and public service mission and for patient care. These facilities include
core academic buildings, housing and auxiliary enterprises, health science centers, utility plants, infrastructure, and
public service. Capital assets, net of accumulated depreciation, increased by $175.05 million to $3.48 billion in 2013.
The increase reflects current year capitalized capital construction projects for the UCSD Medical Center - East
Campus Bed Tower $119 million, Health Sciences Biomed Research Facility - Phase 2 $50 million, Clinical and
Translational Research institute $15 million.
All Other assets- -Other assets including investments held by trustees, pledges receivable, notes and mortgages
receivable, and inventories decreased by $9.08 million in 2013 versus 2012. Accounts receivable in total decreased
by $9.39 million to $453.26 million in 2013 from $462.65 million in 2012. The principal decrease is in the State and
Federal Government category, where receivables from these two areas decreased by $11.07 million, reflecting the
lower level of Federal Grant and Contract activity in the fiscal period. The decrease in the State category reflected a
decrease in state capital appropriations due to the number of capital projects completed in the fiscal period. There
was a slight offset of $1.77 million, in the other category resulting from an increase in student tuition and fees.
The University’s Liabilities
The University’s liabilities totaled $2.56 billion in 2013. This total includes UCSD’S share of liabilities of $1.45 billion
for capital projects that are accounted for centrally at the UC Office of the President (UCOP), and provide financing
for projects on more than one campus.
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
decreased by $56.58 million to $1.73 billion in 2013. The major decreases in 2013 reflected the pay down of debt in
the fiscal year coupled with refinancing activities taking advantage of the lower interest rates available.
Other liabilities— Other liabilities increased by $136.08 million to $828.43 million in 2013 from $692.35 million in
2012. This increase is principally the result of accrued salaries $65.73 million which is timing related, accounts
payable $36.16 million (increased purchasing activity, coupled with Inflation related price increases), and deferred
revenue $35.03 million, primarily for the summer session which begins in July.
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, and unrestricted. The University’s net position grew by $277.52 million to $3.07 billion in 2013. For the
period ended June 30, 2013, under GASB 14 guidelines, the inclusion of the Sanford Consortium for Regenerative
Medicine included third-party debt of $60.77 million, coupled with an increase in the medical centers reserves of
$45.45 million.
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 $1.75 billion in 2013, compared to $1.51 billion in 2012. The increase
represents the university’s continued investment in its physical facilities. Principal projects financed and capitalized in
2013 included the UCSD Medical Center - East Campus Bed Tower $119 million, Health Sciences Biomed Research
Facility - Phase 2 $50 million, Clinical and Translational Research institute $15 million.
Restricted expendable— Restricted, expendable net position is subject to externally imposed restrictions governing
the use of these funds. 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 2013, the decrease of $33.12 million in
restricted, expendable funds principally reflects a decrease of $23.83 million in capital projects, related to reduced
construction activity in the current period.
4
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Unrestricted—Under generally accepted accounting principles, net position that are not subject to externally
imposed restrictions governing their use must be classified as unrestricted for financial reporting purposes.
Unrestricted net position increased $79.22 million to $1.16 billion in 2013. The increase reflects a $62.18 million
increase in reserves (primarily the Medical Center, $45.45 million and the Medical Group, $14.51 million), and a
$23.22 million increase in the universities short term investment balance. There was also a $25.05 million decrease
in the universities general funds.
The University’s results of operations
The statement of revenues, expenses, and changes in net position (see page 11) is a presentation of the University’s
operating results. It indicates whether the financial condition has improved or deteriorated. In accordance with
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 non-operating revenues, including
state educational appropriations, private gifts, and investment income.
Revenues supporting core activities
Revenues to support the University’s core activities, including those classified as non-operating revenues, were $3.56
billion and $3.42 billion in 2013 and 2012, respectively. This diversified source of revenue increased by $142.33
million in 2013. State of California educational appropriations, in conjunction with student tuition and fees, 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. Other significant revenues are from the Medical Center; educational activities; and auxiliary
enterprises such as student housing, food service operations, parking, and the bookstore.
A major financial strength of UCSD 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 crisis that required reductions in both instructional and non-instructional programs.
Student tuition and fees, net— Student enrollment decreased 1 percent on a year-over-year basis with enrolled
students of 29,052 and 29,324 in the fall of 2012 and 2011 respectively. Net student tuition and fees were $414.53
million and $388.52 million in 2013 and 2012, respectively. Student tuition and fees, net of scholarship allowances,
increased by $26.0 million and $38.07 million in 2013 and 2012, 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 $25.85 million in 2013 to $960.95 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 2013 reflected a $19.25
million decrease in the state of California category, coupled with an $8.68 million decrease from federal contracts and
grants in the period.
M edical Center—Total operating revenues for the year ended June 30, 2013 were $1.13 billion, an increase of
$91.72 million, or 8.81 percent, over 2012. For the years ended June 30, 2013, 2012, 2011 and 2010, patient service
revenues are net of bad debts and estimated allowances from contractual arrangements with Medicare, Medi-Cal and
other third-party payors and have been estimated based on the terms of reimbursement for contracts currently in
effect.
Net patient service revenue is reported net of estimated allowances under contractual arrangements with Medicare,
Medi-Cal, the County of San Diego, and other third-party payors and has been estimated based on the principles of
reimbursements and terms of the contracts currently in effect.
5
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Other operating revenue consists primarily of Clinical Teaching Support (“CTS”) funds, joint venture income
accounted for under the equity method, and other non-patient services such as cafeteria operations
Sales and services, educational activities --Sales and services, educational activities—represents revenue from
UCSD Health Systems, educational activities and auxiliary enterprises. Revenues from educational activities increased
by $30.11 million to $402.23 million in 2013 compared to $372.12 million in 2012. The increase in this category
reflects the Medical Group’s activities. A one-time increase of $19.5 million resulted from the transfer of three
ambulatory care pharmacies from the Medical Center to the Medical Group. Hospital Patient revenues associated with
the Medical Group, increased by $13 million, reflective of increased clinical volumes and an improved collection
process. The affiliation with Rady Children’s Hospital contributed $4.7 million.
State educational appropriations— Educational appropriations from the State of California increased by $27.07
million to $252.47 million in 2013. While the state’s fiscal crisis continued into 2013 there was improvement over
2012 as a result of tax initiatives approved by the voters of California in November 2012. These initiatives resulted in
an overall increase to state funding by the legislature and the governor for higher education. State resources for
enrollment growth, faculty and staff increases, and other inflationary cost increases were not available in the period,
leading to increases in student class sizes, and a planned increase in the proportion of foreign and out of state
students as partial offsets.
Private gifts— Private gift revenue, considered non-operating revenue, either comes directly from the donor or is
held by the UCSD Foundation until transferred to the campus for use.
These funds generally are restricted to uses designated by the donor. in 2013 this category decreased by $14.54
million to $53.79 million. While no single gift accounts for the decrease, and fundraising is still a priority, it is
somewhat unpredictable in nature. While there were many gifts and bequests received for a wide variety of new as
well as existing campus purposes in 2013, overall gifts to the University of California Regents decreased.
Expenses associated with core activities
Expenses associated with the university’s core activities, including those classified as non-operating expenses,
increased by $195.43 million, from $3.32 billion to $3.51 billion in 2013.
Salaries and wages—More than 47 percent of the university’s expenses are related to salaries and wages and cover
28,672 employees, a 1 % increase over prior years. During 2013, salaries and wages increased to $ 54.97 million.
The 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 $39.47
million to $494.57 million in 2013, principally due to a higher, 3 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 43% increase resulted in a $36.36 million increase in 2013 over 2012.
Utilities—In the 2013 period, utility expenses were $43.28 million, a decrease of $2.16 million from fiscal year 2012,
primarily as a result of aggressive 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 $77.07 million, an increase of $2.97 million over 2012.
However, scholarship allowances, representing financial aid and fee waivers awarded by the university, also forms of
scholarship and fellowship costs, increased by $ .75 million to $161.38 million in 2013 as opposed to $160.64 million
in 2012. 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
6
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
university's financial aid, in all forms, grew to $238.45 million in 2013 from $234.73 million in 2012, an increase of
1.57 percent.
Supplies and m aterials ---increased by $39.44 million or 9.8 percent during 2013, primarily due to increased
purchasing activity by the medical center, reflecting a full year of operation by the new Sulpizio Cardiovascular
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 $512.83 million in
2013, or an increase of $49.40 million over 2012. The key contributor was funding for the Office of the President by
the campus, an increase in 2013 of $40.53 million primarily related to a multi-year project to replace the universities
payroll system.
Other nonoperating activities--UCSD'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 2013 UCSD realized a loss on the disposal of capital assets net of $5.84 million, a
69 percent decrease from 2012.
Other Changes in Net Assets --Other changes in net position 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 $293.16 million in 2013 and 221.13 million in
2012. 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: $341.02
million in 2013 and $322.10 million in 2012. 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.
Statem ent of cash flow s
In 2013, there was a net cash inflow from operating activities of $63.63 million, which are coupled with a net cash
inflow of $365.31 million that was provided by noncapital financing activities. By comparison, in 2012 the net cash
outflow from operating activities was $153.29 million, with $353.10 million of cash inflow provided by noncapital
financing activities.
The net cash outflow from capital and related financing activities was $386.70 million in 2013 and $422.80 million in
2012. 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)
For the fiscal years ended June 30, 2013 and June 30, 2012 (in thousands of dollars)
EMPLOYMENT
Academic
Staff
Total
STUDENT ENROLLMENT (Fall Quarter)
Undergraduate
Graduate and professional
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
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
6,959
16,591
28,672
28,375
28,071
27,406
27,112
26,265
26,011
24,625
24,187
23,550
23,143
5,967
22,518
5,682
22,048
5,634
21,369
5,507
20,679
5,285
20,339
4,939
19,872
4,835
29,110
28,200
27,682
26,876
25,964
25,278
24,707
22,676
6,376
Total
23,046
6,278
29,052
23,663
6,236
29,324
29,899
2009
2007
2006
2005
2004
2008
2013
2012
2011
2010
OPERATING AND NONOPERATING REVENUES
Student tuition and fees, net
$
414,526 $
388,522 $
350,453 $
312,657 $
260,915 $
230,451 $
202,465 $
192,606 $
176,265 $
144,887
Grants and contracts
960,953
986,807
959,865
882,114
812,825
765,512
738,575
686,472
660,524
638,852
Medical Center
1,133,397
1,041,675
959,588
854,759
805,547
732,500
659,469
620,946
556,737
498,250
Educational activities
402,229
372,119
311,959
260,264
227,425
223,764
204,164
181,127
162,670
163,853
Auxiliary enterprises, net
157,233
152,875
136,374
133,842
134,575
130,696
120,610
109,378
106,167
100,455
252,469
225,404
298,025
State educational appropriations
268,539
282,346
244,612
301,300
282,940
260,587
250,531
State financing appropriations
22,414
20,860
21,113
21,579
18,658
17,313
15,639
13,030
17,602
16,775
Federal financing appropriation
7,144
7,343
6,698
4,325
Federal pell grants (1)
43,945
49,727
53,554
44,385
Private gifts
53,791
68,333
51,284
85,608
55,791
59,136
62,618
48,014
49,372
51,991
Investment income
40,189
37,242
26,876
20,306
24,613
24,505
22,384
19,562
14,486
12,401
Other
70,422
65,478
50,443
54,497
56,752
54,936
56,930
34,039
30,502
22,294
Total
$ 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 $ 1,918,297
OPERATING AND NONOPERATING EXPENDITURES
Salaries and wages
$ 1,624,680 $ 1,569,706 $ 1,481,492 $ 1,394,308
Benefits
494,574
455,101
382,700
313,095
Scholarships and fellowships
77,065
74,093
80,811
90,265
Utilities
43,282
45,439
46,760
47,082
Supplies and materials
441,303
401,852
363,459
388,839
Depreciation and amortization
232,636
210,886
195,303
188,641
Interest expense (2)
78,641
75,899
75,138
55,137
Other
518,667
482,439
381,523
330,581
Total nonoperating expenditures
$ 3,510,848 $ 3,315,415 $ 3,007,186 $ 2,807,948
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
$
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
$
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
$
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
$ 1,835,277
$
$
$
$
$
$
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
$
922,457
185,529
17,644
48,769
267,981
140,104
5,722
247,071
338,669
474,414
11,790
142,790
40,607
74,651
43,017
36,797
447,545
74,072
140,104
5,011
$ 1,829,467
$ 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 $ 3,265,239
(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)
(1,561,944)
$ 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 $ 1,703,295
(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, 2013 and June 30, 2012(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
$
Year Ended June 30, 2013
Nonoperating
414,526
960,953
1,133,397
402,229
157,233
64,875
3,133,213
1,624,680
494,574
77,065
43,282
441,303
232,636
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Interest expense
Other expenses
Building maintenance
Travel
Telecommunications
Other
$
$
3,426,368
(293,155) $
Operating
252,469
7,144
43,945
22,414
53,791
40,189
5,547
425,499
78,641
1,624,680
494,574
77,065
43,282
441,303
232,636
78,641
1,569,706
455,101
74,093
45,439
401,852
210,886
178,973
38,065
34,362
261,428
158,519
37,580
32,216
235,117
78,641
346,858
3,505,009
53,703
Loss on disposal of capital assets, net
Income before other changes in net position
Other Changes in Net Position
State capital appropriations
Capital gifts and grants
Transfers
Increase in net position
Net Position
Beginning of year
End of year
$
$
Year Ended June 30, 2012
Nonoperating
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
178,973
38,065
34,362
261,428
Expenses associated with core activities
Income (loss) from core activities
Other Nonoperating Activities
Total
388,522
986,807
1,041,675
372,119
152,875
57,379
2,999,377
$
3,220,509
(221,132) $
$
Total
225,404
7,343
49,727
20,860
68,333
37,242
8,099
417,008
388,522
986,807
1,041,675
372,119
152,875
225,404
7,343
49,727
20,860
68,333
37,242
65,478
3,416,385
75,899
1,569,706
455,101
74,093
45,439
401,852
210,886
75,899
158,519
37,580
32,216
235,117
75,899
341,109
3,296,408
119,977
(5,839)
(19,007)
47,864
100,970
(6,079)
81,330
154,406
277,521
62,120
35,327
70,414
268,831
2,790,250
3,067,771
$
2,521,419
2,790,250
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.
2013 REVENUES SUPPORTING CORE ACTIVITIES
2013 EXPENSES ASSOCIATED WITH CORE ACTIVITIES
32% Medical Center
46% Salaries and Wages
27% Grants and Contracts
14% Benefits
12% Student Tuition and Fees
13% Supplies and Materials
11% Educational Activities
10% Other Expenses
7% State Educational Appropriations
4% Auxiliary Enterprises
7% Depreciation and Amortization
3% Other Revenues
5% Building Maintenance
2% Private Gifts
2% Interest Expense
1% Federal Pell Grants
2% Scholarships and Fellowships
1% Investment Income
1% Utilities
9
STATEMENT OF NET POSITION (UNAUDI TED )
FOR THE FI SCAL YEAR S ENDED JUNE 30, 2013 AND JUNE 30, 2012 (in thousands)
CAMPUS
2013
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
Notes receivable, net
Inventories
Other current assets
Total current assets
Noncurrent Assets
Investments and Investments held by trustees
Pledges and notes receivable
Notes and mortgages
Land, buildings, equipment, libraries, and special collections
Less: Accumulated depreciation
Other noncurrent position
Total noncurrent assets
Total assets
$
$
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
Other noncurrent liabilities
Total noncurrent liabilities
Total liabilities
$
1,562,617
(1,090)
FOUNDATION
2013
2012
2012
$
1,371,081
(595)
$
1,000
103,287
$
3,094
78,307
66,637
256,730
129,893
1,095
3,746
28,310
29,574
2,077,512
77,704
256,820
128,127
3,576
3,547
27,849
28,339
1,896,448
15,728
650
35,895
6,260,419
(2,780,043)
20,503
3,553,152
5,630,664
16,672
3,062
34,982
5,932,943
(2,627,618)
17,161
3,377,202
$ 5,273,650
474,744
423,657
63,125
73,819
563
848
538,432
498,324
$ 662,044 $ 603,560
$
$
181,957
170,365
166,557
61,809
2,331
221,202
804,221
145,800
88,818
131,527
66,449
2,106
227,442
662,142
37
18,818
470
123,612
920
47
834
1,300
3,101
45
23,531
259
105,236
$
780
126
923
1,327
3,156
28,242
-
27,957
-
6,030
7,736
6,348
7,771
1,216,481
158,885
223,841
73,446
57,777
1,758,672
2,562,893
1,288,763
118,050
242,998
74,787
68,703
1,821,258
$ 2,483,400
562
14,328
17,429
14,119
17,275
$
$
NET POSITION
Reserved for minority interests
$
Invested in capital assets, net of related debt
46,654
1,745,545
Restricted
Nonexpendable
Endowments
Annuity and life income funds
Expendable
Endowments
Endowment income
Annuity and life income funds
Funds functioning as endowments
Loans
Gifts
Capital projects
Debt service
Appropriations
Unrestricted
Total net position
-
$
10,373
4,102
85,002
11,136
2,809
531
1,161,619
3,067,771
$
46,875
$
-
10
-
-
-
-
312,617
5,061
289,882
5,354
-
111,664
6,763
35,753
169,385
-
89,995
7,199
10,406
178,468
-
3,372
$ 644,615
4,981
$ 586,285
1,513,911
11,103
4,070
92,746
34,968
4,123
58
1,082,396
$ 2,790,250
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
$
STATEMENT OF THE REVENUES, EXPENSES, AND CHANGES IN NET POSITION (UNAUDI TED)
FOR THE FI SCAL YEAR S ENDED JUNE 30, 2013 AND JUNE 30, 2012 (in thousands)
CAMPUS
2013
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
Other operating revenues, net
$
414,526
$
FOUNDATION
2013
2012
2012
388,522
$
-
$
-
690,218
44,444
215,758
10,533
698,895
63,691
211,622
12,599
-
-
1,133,397
402,229
157,233
64,875
1,041,675
372,119
152,875
57,379
47,976
-
35,117
-
3,133,213
2,999,377
47,976
35,117
1,624,680
494,574
77,065
43,282
441,303
232,636
-
1,569,706
455,101
74,093
45,439
401,852
210,886
-
68,307
61,158
178,973
38,065
34,362
261,428
3,426,368
158,519
37,580
32,216
235,117
3,220,509
59
68,366
89
61,247
(293,155)
(221,132)
(20,390)
(26,130)
NONOPERATING REVENUES (EXPENSES)
State educational appropriations
State financing appropriations
Federal financing appropriations
Federal pell grants
Private gifts
Investment income
Realized gain on sale of investments
Unrealized appreciation/depreciation on investments
Interest expense (1)
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
252,469
22,414
7,144
43,945
53,791
40,189
(78,641)
(5,839)
5,547
341,019
47,864
225,404
20,860
7,343
49,727
68,333
37,242
(75,899)
(19,007)
8,099
322,102
100,970
6,639
1,608
40,731
(729)
48,249
27,859
7,577
76
(8,269)
95
(521)
(26,651)
OTHER CHANGES IN NET POSITION
State capital appropriations
Capital gifts and grants
Permanent endowments
Transfers
Total other changes in net position
Increase (decrease) in net position
(6,079)
81,330
154,406
229,657
277,521
62,120
35,327
70,414
167,861
268,831
30,471
30,471
58,330
10,660
10,660
(15,991)
NET POSITION
Net position, beginning of year
2,790,250
2,521,419
586,285
602,276
Net position, end of year
$ 3,067,771
$ 2,790,250
$ 644,615
$ 586,285
Total operating revenues
OPERATING EXPENSES
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Grants to campus (2)
Other operating expenses
Building maintenance
Travel
Telecommunications
Other
Total operating expenses
Operating income (loss)
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
(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 transfer in the Retirement of indebtedness fund group. These changes were reflected on the campus schedules beginning FY 2009-2010.
(2) Grant to campus was over stated $ 28 thousands and other was under stated $ 28 thousands
11
STATEMENT OF CASH FLOWS (UNAUDI TED)
FOR THE FI SCAL YEAR S ENDED JUNE 30, 2013 AND JUNE 30, 2012 (in thousands)
CAMPUS
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
Payments to beneficiaries
Loans issued to students and employees
Other receipts (payments)
$
Net cash provided (used) by operating activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
State educational appropriations
Federal pell grants
Private gifts for endowment purposes
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
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
Purchase of investments
Other receipts
Net cash provided (used) by investing activities
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
$
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss)
$
Depreciation and amortization expense
Noncash gifts
Allowance for doubtful accounts
Allowance for uncollectible receivables
Loss on impairment of capital assets
Change in assets and liabilities
Receivables, net
Inventories
Deferred charges
Other assets
Accounts payable
Accrued salaries and benefits
Deferred revenue
Annuities payable
Other liabilities
Net cash used by operating activities
$
403,739
990,124
FOUNDATION
2012
2013
$
387,867
976,330
$
2012
-
$
-
1,133,460
401,123
156,255
4,830
(1,555,757)
(949,377)
(481,937)
(77,065)
(5,640)
43,879
63,634
956,485
347,001
154,510
4,115
(1,625,901)
(875,511)
(456,934)
(74,093)
(5,853)
58,693
(153,291)
53,352
(60,050)
(2,338)
(6,632)
(15,668)
42,137
(54,988)
(2,364)
(4,790)
(20,005)
252,469
44,015
58,311
10,518
225,404
49,749
71,202
6,748
11,925
2
10,005
-
365,313
353,103
11,927
10,005
7,009
19,321
7,171
70,834
24,084
465
(412,147)
(18,481)
(84,952)
(386,696)
90,637
18,399
6,487
29,464
94,799
314
(566,724)
(15,117)
(81,058)
(422,799)
487
40,187
40,674
40
37,235
37,275
79,314
(84,270)
6,607
1,651
84,032
(79,756)
7,332
11,608
27,322
(1)
(35)
128,538
(48,121)
490
108,193
191,118
1,369,486
1,560,604
147,813
(2)
31
113,478
(44,218)
240
217,342
31,630
1,337,856
$ 1,369,486
(2,090)
3,094
1,004
1,608
1,486
3,094
(293,156) $
232,636
(12,883)
782
(221,135)
210,886
(24,174)
-
9,111
(94,759)
(462)
(1,121)
(1,235)
19,045
(3,508)
443
32,063
(9,372)
81,546
(63,020)
34,030
5,478
(15,290)
24,438
63,634 $ (153,291)
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
12
2013
-
$
$
-
$
(20,390) $
(9,563)
(132)
-
(26,130)
(1,485)
66
-
15,071
545
(1,199)
$ (15,668) $
8,877
(438)
(243)
(652)
(20,005)
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED)
University of California, San Diego
ORGANIZATION/FINANCIAL REPORTING ENTITY
The accompanying unaudited financial statements of the University of California, San Diego campus, including the
UCSD 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 a 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 campus foundation, are summarized below.
The UCSD 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 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
The unaudited financial schedules represent the combined activities of campus departments and the UCSD Medical
Center. However, campus activities within Office of the President (UCOP) programs, referred to as Location “O”
funding, are considered operations of UCOP and are not included in summary totals in this report.
In accordance with the statements of the Governmental Accounting Standards Board (GASB) detailed below,
foundation activity is disclosed on the UCSD financial statements in a separate column.
The significant accounting policies of UCSD are summarized as follows:
Cash and cash equivalents- The University maintains centralized management for substantially all of its cash. Cash
in demand deposit accounts is minimized by sweeping available cash balances into investment accounts on a daily
basis. Under University policy, deposits are only held at financial institutions that maintain an issuer rating on long
term debt of A3 or higher by Moody’s, A- or higher by Standard & Poor’s or an Asset Peer Group rating of 65 or
higher as defined by Sheshunoff Bank Rating Reports. Deposits in transit and cash awaiting investment are the
primary differences. Bank balances in excess of the Federal Deposit Insurance Corporation (FDIC) limits are
collateralized by U.S. government securities held in the name of the bank.
The University does not have a significant exposure to foreign currency risk in demand deposit accounts. Accounts
held in foreign countries maintain minimum operating balances with the intent to reduce potential foreign exchange
risk while providing an adequate level of liquidity to meet the obligations of the academic programs established
abroad.
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 costs approximating market value. These temporary investments are considered cash
equivalents for the purposes of the statement of cash flows.
I nvestm ents — Investments are stated at fair value. Securities are generally valued at the last sale price on the last
business day of the fiscal year, as quoted on a recognized exchange or utilizing 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.
As a result of inactive or illiquid markets, certain investments in non-agency mortgage-backed fixed income securities
are valued on the basis of their estimated future principal and interest payments using appropriate risk-adjusted
discount rates. The University believes this approximates the fair value of these investments.
Investments also include private equities, absolute return funds, real estate, real asset and certain corporate assetbacked securities. Private equities include venture capital partnerships, buyout and international funds. Interests in
private equity and real estate partnerships are based upon valuations provided by the general partners of the
respective partnerships as of March 31, adjusted for cash receipts, cash disbursements and securities distributions
13
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
through June 30. Investments in absolute return partnerships are valued as of May 31, adjusted for cash receipts
and cash disbursements through June 30. Interests in certain direct investments in real estate are estimated based
upon independent appraisals. The University believes the carrying amount of these financial instruments and real
estate is a reasonable estimate of fair value at June 30. Because the private equity, real estate and absolute return
partnerships, along with direct investments in real estate, are not readily marketable, their estimated value is subject
to uncertainty and, therefore, may differ significantly from the value that would be used had a ready market for such
investment existed.
Deposits with the State of California are valued at contract value, which the University believes approximates fair
value.
Investments in registered investment companies are valued based upon the reported net asset value of those
companies. Mortgage loans, held as investments, are valued on the basis of their future principal and interest
payments, discounted at prevailing interest rates for similar instruments. Insurance contracts are valued at contract
value, plus reinvested interest, which approximates fair value. Estimates of the fair value of interests in externally
held irrevocable trusts where the University is the beneficiary of either the income or the remainder that will not
become a permanent endowment upon distribution to the University are based upon the present value of the
expected future income or, if available, the University’s proportional interest in the fair value of the trust assets.
Investments denominated in foreign currencies are translated into U.S. dollar equivalents using yearend spot foreign
currency exchange rates. Purchases and sales of investments and their related income are translated at the rate of
exchange on the respective transaction dates. Realized and unrealized gains and losses resulting from foreign
currency changes are included in the University’s statement of revenues, expenses and changes in net position.
Investment transactions are recorded on the date the securities are purchased or sold (trade date). Realized gains or
losses are recorded as the difference between the proceeds from the sale and the average cost of the investment
sold. Dividend income is recorded on the ex-dividend date and interest income is accrued as earned. Gifts of
securities are recorded based on fair value at the date of donation.
Derivative financial instrum ents. Derivative instruments are recorded at fair value. Futures contracts, foreign
currency exchange contracts, stock rights and warrants, options and swap options are valued at the last sales price
on the last day of the fiscal year, as quoted on a recognized exchange or utilizing an industry standard pricing
service, when available. Financial institutions or independent advisors have estimated the fair value of the interest
rate swaps and total return swaps using quoted market prices when available or discounted expected future net cash
flows.
The University has entered into interest rate swap agreements to limit the exposure of its variable-rate debt to
changes in market interest rates. Interest rate swap agreements involve the exchange with a counterparty of fixedand variable-rate interest payments periodically over the life of the agreement without exchange of the underlying
notional principal amounts. The net differential to be paid or received is recognized over the life of the agreements as
an adjustment to interest expense. The University’s counterparties are major financial institutions.
Derivatives are recorded at fair value as either assets or liabilities in the statement of net position. Certain derivatives
are determined to be hedging derivatives and designated as either a fair value or cash flow hedge. Under hedge
accounting, changes in the fair value of hedging derivatives are considered to be deferred inflows (for hedging
derivatives with positive fair values) or deferred outflows (for hedging derivatives with negative fair values).
Changes in fair value of derivatives that are not hedging derivatives are recorded as net appreciation or depreciation
of investments in the statement of revenues, expense and changes in net position.
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.
14
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
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.
Pledges receivable, net —Unconditional pledges of private gifts to the University or to the campus foundation 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, net —Loans to students, net of allowance for uncollectible amounts, are
provided from federal student loan programs and from other University sources. Home mortgage loans, primarily to
faculty, are provided from the University’s Short Term Investment Pool and from other University sources. Mortgage
loans provided by the Short Term Investment Pool are classified as investments and loans provided by other sources
are classified as mortgages receivable in the statement of net assets.
I nventories —Inventories, consisting primarily of supplies and merchandise for resale, are valued at cost, typically
determined under the weighted average method, which is not in excess of net realizable value.
Unearned revenue. Unearned 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.
Self insurance program s —The University is self-insured for medical malpractice, workers’ compensation, employee
health care and general liability claims. These risks are subject to various claim and aggregate limits, with excess
liability coverage provided by an independent insurer. Liabilities are recorded on a systemwide basis when it is
probable a loss has occurred and the amount of the loss can be reasonably estimated. These losses include an
estimate for claims that have been incurred, but not reported. The estimated liabilities are based upon an
independent actuarial determination of the present value of the anticipated future payments. Each campus funds the
self-insurance liability through predetermined rates applied to payroll and other expenses. These amounts are
reflected as operating expenses in UCSD’s Statement of Revenues, Expenses and Changes in Net Position. UCSD’s
financial statements do not reflect any liabilities for self-insurance claims, as these estimated liabilities are
recorded on a systemwide basis.
Pollution rem ediation obligations — Upon an obligating event, the University estimates the components of any
expected pollution remediation costs and recoveries from third parties. The costs, estimated using the expected cash
flow technique, are accrued as a liability. Pollution remediation liabilities generally involve groundwater, soil and
sediment contamination at certain sites where state and other regulatory agencies have indicated the University is
among the responsible parties. The liabilities are revalued annually and may increase or decrease the cost of
recovery from third parties, if any, as a result of additional information that refines the estimates, or from payments
made from revenue sources that support the activity. There were no expected recoveries at June 30, 2013 and 2012
reducing the pollution remediation liability.
Fixed assets —Land, infrastructure, buildings and improvements, intangible assets, equipment, libraries and
collections and special collections are recorded at cost at the date of acquisition, or estimated fair value at the date
of donation in the case of gifts. Estimates of fair value involve assumptions and estimation methods that are
uncertain and, therefore, the estimates could differ from actual value. Intangible assets include easements, land
rights, trademarks, patents and other similar arrangements. Capital leases are recorded at the present value of future
15
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
minimum lease payments. Significant additions, replacements, major repairs and renovations to infrastructure and
buildings 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. All costs of land, library collections and special collections are capitalized. Depreciation is
calculated using the straight-line method over the estimated economic life of the asset. Leasehold improvements are
amortized using the straight-line method over the shorter of the life of the applicable lease or the 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 also 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 collection, are not depreciated.
Interest on borrowings to finance facilities is capitalized during construction, net of any investment income earned on
tax-exempt borrowings during the temporary investment of project-related borrowings.
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 2013 has been adjusted by $45.69 million, the change in UCOP-held debt
from $1.45 billion in 2012 to $1.73 billion in 2013. The statement of cash flows has not been adjusted.
N et position —Net position is required to be classified for accounting and reporting purposes into the following
categories:
I nvested in capital assets, net of related debt —This category includes all of the University’s capital assets, net
of accumulated depreciation, reduced by outstanding debt attributable to the acquisition, construction or
improvement of those assets.
Restricted —The University and campus foundation classify net assets resulting from transactions with purpose
restrictions as restricted net position until the specific resources are used for the legally required purpose or for as
long as the provider requires the resources to remain intact.
N onexpendable —Net position subject to externally-imposed restrictions, which must be retained in perpetuity by
the University or the campus foundation, are classified as nonexpendable net assets. Such assets include the
University and campus foundation permanent endowment funds.
Expendable —Net position whose use by the University or the campus foundation is subject to externally imposed
restrictions that can be fulfilled by actions of the University or campus foundation pursuant to those restrictions or
that expire by the passage of time are classified as expendable net assets.
Unrestricted —Net position that are neither reserved neither restricted nor invested in capital assets, net of related
debt, are classified as unrestricted net position. The University’s unrestricted net position may be designated for
specific purposes by management or the Regents. The campus foundations’ unrestricted net position may be
16
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
designated for specific purposes by their Boards of Trustees. Substantially all of the University’s unrestricted net
position is allocated for academic and research initiatives or programs, for capital programs or for other purposes.
Expenses are charged to either restricted or unrestricted net position based upon a variety of factors, including
consideration of prior or future revenue sources, the type of expense incurred, the University’s budgetary policies
surrounding the various revenue sources or whether the expense is a recurring cost.
Revenues and expenses —Operating revenues of the University include receipts from student tuition and fees,
grants and contracts for specific operating activities and sales and services from medical centers, educational
activities and auxiliary enterprises. Operating expenses incurred in conducting the programs and services of the
University are presented in the statement of revenues, expenses and changes in net assets as operating activities.
Certain significant revenues relied upon and budgeted for fundamental operational support of the core instructional
mission of the University are mandated by the GASB to be recorded as nonoperating revenues, including state
educational appropriations, certain federal grants for student financial aid, private gifts and investment income, since
the GASB does not consider them to be related to the principal operating activities of the University.
Campus foundations are established to financially support the University. Private gifts to campus foundations are
recognized as operating revenues since, in contrast to the University, such contributions are fundamental to the core
mission of the campus foundations. Foundation grants to the University are recognized as operating expenses.
Private gift or capital gift revenues associated with campus foundation grants to the University are recorded by the
University as the gifts are made.
Nonoperating revenues and expenses include state educational appropriations, state financing appropriations, Build
America Bonds federal interest subsidies, Federal Pell grants, private gifts for other than capital purposes, investment
income, net unrealized appreciation or depreciation in the fair value of investments, interest expense and gain or loss
on the disposal of capital assets.
State capital appropriations, capital gifts and grants and gifts for endowment purposes are classified as other
changes in net assets.
Student tuition and fees — Substantially all of the student tuition and fees provide for current operations
of UCSD. A small portion of the student fees, reported as capital gifts and grants, is required for debt
service associated with student union and recreational centers.
UCSD recognizes scholarship allowances as the difference between the stated charge for tuition and fees, housing
and dining charges, recreational center and other fees, and the amount that is paid by the student and third parties
on behalf of the student. Payments of financial aid made directly to students are classified as scholarship and
fellowship expenses. The increases in student tuition and fees revenue over the past several years have generally
been necessitated by the decline in state educational appropriations. 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 lowincome students. Mandatory tuition and fees for all undergraduate, graduate and professional degrees were not
changed in 2013. However all programs had slight increases in several student fee categories in 2013 over 2012.
State appropriations —The state of California provides appropriations to the University on an annual basis. State
educational appropriations are recognized as non-operating 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 non-operating revenue. State appropriations for capital projects are recorded as revenue under
other changes in net assets when the related expenditures are incurred. Special state appropriations for AIDS,
tobacco and breast cancer research are reported as grant operating revenue.
Grant and contract revenue —The University receives grant and contract revenue from governmental and private
sources. The University recognizes revenue associated with the direct costs of sponsored programs as the related
expenditures are incurred. Recovery of facilities and administrative costs of federally-sponsored programs is at cost
reimbursement rates negotiated with the University’s federal cognizant agency, the U.S. Department of Health and
Human Services
17
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
M edical center revenue — Medical center revenue is reported at the estimated net realizable amounts from
patients and third-party payers, including Medicare, Medi-Cal and others, for services rendered, as well as estimated
retroactive adjustments under reimbursement agreements with third-party payers. Laws and regulations governing
Medicare and Medi-Cal are complex and subject to interpretation. Retroactive adjustments are accrued on an
estimated basis in the period the related services are rendered and adjusted in future periods as final settlements are
determined. It is reasonably possible that estimated amounts accrued could change significantly based upon
settlement, or as additional information becomes available.
RETIREE HEALTH BENEFIT COSTS AND OBLIGATIONS
The 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 Regents has the authority to establish and amend the plans. Additional information
can be obtained from the 2012–2013 annual report of the University of California Retiree Health Benefit Trust.
Membership in 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. 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. Since the same gross premiums apply to
both groups, the premiums paid for active employees by the University are subsidizing the premiums for retirees.
This effect is called the implicit subsidy.
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 30 years.
THE UNIVERSITY OF CALIFORNIA RETIREMENT SYSTEM (UCRS)
Most University employees participate in 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 non-elective and elective contributions.
The Regents has the authority to establish and amend the benefit plans.
University of California Retirem ent Plan — The University of California Retirement Plan (UCRP) provides lifetime
retirement income, disability protection, death benefits and pre-retirement 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 1,000 hours of service within a 12-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 36-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 to a single amortization base and amortized over a thirty-year period as a level dollar amount.
The total funding policy contribution rates as of July 1, 2012, are based on all of the Plan data, the actuarial
18
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
assumptions and the Plan provisions adopted at the time of preparation of the actuarial valuation. They include all
changes affecting future costs, adopted benefit changes, actuarial gains and losses and changes in the actuarial
assumptions. Employee contributions by represented employees are subject to collective bargaining agreements.
University contributions were $117.90 million during the year ended June 30, 2013.
Employee contributions to UCRP are accounted for separately and currently accrue interest at 6.0 percent annually.
Upon termination, members may elect a refund of their contributions plus accumulated interest; vested terminated
members who are eligible to retire may also elect monthly retirement income or a lump sum equal to the present
value of their accrued benefits.
UCRP Benefits and Obligation to UCRP —The University’s annual UCRP benefit expense is independently
calculated for the campuses and the medical center 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 30 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 Retirement 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 2.0 percent to 4.0 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.
The Supplemental Defined Contribution Plan (SDC Plan) accepts employer contributions in behalf of certain
designated employees. 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, 2013 or 2012.
Tax Deferred 403(b) Plan — The University’s Tax-Deferred 403(b) Plan (403(b) Plan) accepts pretax employee
contributions. The University may also make contributions in behalf of certain members of management.
457(b) Deferred Com pensation Plan —The University’s 457(b) Deferred Compensation Plan (457(b) Plan)
accepts pretax employee contributions. The University may also make contributions in behalf of certain members of
management. There were no employer contributions to the 457(b) Plan for the years ended June 30, 2013 and 2012.
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 is shown separately in the statement of
the plans’ fiduciary net position.
Com pensated absences —The University accrues annual leave, including employer-related costs, for employees at
rates based upon length of service and job classification and compensatory time based upon job classification and
hours worked.
Endow m ent spending —Under provisions of California law, the Uniform Prudent Management of Institutional Funds
Act allows for investment income, as well as a portion of realized and unrealized gains, to be expended for the
operational requirements of University programs.
Tax exem ption —The University 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
19
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
imposed under the California Revenue and Taxation Code. UCRS plans are qualified under IRC Section 401(a) and
the related trusts are tax-exempt under Section 501(c) (3). The campus foundations are exempt under Section
501(c) (3). Income received by UCRHBT is tax-exempt under Section 115(a).
Use of estim ates —The preparation of financial statements in conformity with accounting principles generally
accepted in the United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial
statements and the reported amounts of revenues and expenditures during the reporting period. Although
management believes the estimates and assumptions are reasonable, they are based upon information available at
the time the estimate or judgment is made and actual amounts could differ from those estimates.
N ew accounting pronouncem ents — In June 2012, the 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 will affect the information presented in the footnotes to the financial statements
and required supplementary information for UCRP.
In June 2012, the GASB issued Statement No. 68, Accounting and Financial Reporting for Pensions, effective for the
University’s fiscal year beginning July 1, 2014. 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. As of June 30, 2013, the University reported an
obligation to UCRP of $3.4 billion, representing unfunded contributions to UCRP based upon the University’s funding
policy. Under GASB No. 68, the University’s obligation to UCRP is expected to increase, however the amount of the
increase has not been determined at this time. Statement No. 68 has no effect on the UCSD Financial Statements.
Accrual Basis and Fund Accounting –The accompanying unaudited financial statements of the University have
been prepared in accordance with generally accepted accounting principles promulgated by the Governmental
Accounting Standards Board (GASB), using the accrual basis of accounting. Revenues are recorded when earned and
expenses are recorded when incurred and measurable.
To ensure the observance of limitations and restrictions placed on the resources available to the University, the
accounts are maintained in accordance with the principles of fund accounting. Resources for various purposes are
classified for accounting and reporting purposes into funds according to activities or objectives specified. The major
fund groups are current funds, endowment and similar funds, loan funds, and plant funds.
FUND CLASSIFICATION:
Current Funds —Current funds are the basic operating funds of the University and provide the resources used for
the current operations of the University in meeting its goals of providing instruction, research, patient care, and
public service. Current funds balances are separated into those restricted by donors or grantors, and balances that
are unrestricted. Restricted funds may be expended only for the purpose indicated by the donor or grantor, whereas
the use of unrestricted funds is determined by the University to achieve its objectives. For statement purposes,
unrestricted funds have been separated into the general fund, provided by the State of California, and designated, or
other funds.
20
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
Endow m ent and Sim ilar —Endowment funds consist of endowments, funds functioning as endowments, and
annuity and life income funds. Endowments require that the principal be invested in perpetuity, with the income
used in accordance with the terms specified by the donor. Funds functioning as endowments are primarily gifts and
related gains that are treated as endowments. Annuity and life income funds are held in trust with the annuity or
income paid periodically to designated beneficiaries.
Loan Funds —Loan funds consist of monies designated for loans to students, faculty, and staff. Loan funds are
provided from federal student loan programs, University funds, and private donations.
Plant Funds —The plant funds group includes four subgroups: unexpended plant funds, renewal and replacement
funds, retirement of indebtedness funds, and investment in plant funds.
Unexpended plant funds are designated for the improvement or expansion of facilities of the campus. This includes
land and building acquisitions, construction of new facilities, initial equipping of new buildings, renovation,
remodeling and alteration of existing facilities, and general planning, studies, and surveys connected with the
physical planning of the campus. Unexpended plant funds are provided by state of California appropriations, federal
grants, private gifts and grants, loan and bond issue proceeds, and transfers from current funds.
Renewal and replacement funds, consisting of current funds transfers from self-supporting campus activities, are
designated for use in the acquisition, construction, or replacement of capital assets.
Retirement of indebtedness funds have been established to record debt service payments and to accumulate funds
for the retirement of specific outstanding loans, bonds, and certificates of participation. The majority of these funds
are maintained at the Office of the President and, therefore, not all such funds are included in the campus financial
schedules.
As projects are completed and are capitalized, the capitalized amounts and any related liabilities are transferred to
the investment in plant subgroup. Within the investment in plant subgroup is recorded the original cost, or the fair
market value in the case of gifts, of the land, buildings, libraries and special collections, intangibles and equipment
assets of the University. Related liabilities consisting of Regents’ loans, State Public Works Board loans, bank and
commercial paper loans, bonds, conditional sales contracts, and certificates of participation, administered by both the
San Diego campus and the Office of the President, are shown on the statement of net assets.
Academ ic Support Costs, Other– The academic support function in the schedule of current funds expenditures by
uniform classification category includes activities that provide services for the University’s three primary missions –
instruction, research, and public service. Expenses for this category for the year ended June 30, 2013 are
summarized as follows (in thousands of dollars):
Total
__________________________________________________________
Medical group
Technology Transfer
Marine Sciences recharge and support services
Scripps institute of oceanography
School of Medicine recharge and support services
Academic affairs recharge and support services
Other
$ 162,521
9,079
74
547
2,350
2,599
651
Total Academic Support Other
$ 177,821
_______________________________________________________
Other N otes– Additional notes to the financial schedules are included in the annual financial report for the
University of California San Diego and are available at
http://blink.ucsd.edu/Blink/External/Topics/Sponsor/0,1362,3931,00.html.
21
CURRENT FUNDS
REVENUES
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2012-2013
(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
$
482,899
23,709
50,685
(680)
$
556,613
Subtotal
Scholarship allowance
81,813
--(71)
$
81,743
(142,086)
--
401,085
23,709
50,685
(609)
$
-----
474,870
--
(142,086)
--
414,527
81,743
332,784
--
Appropriations
Grants
Contracts
United States government - contra - bad debts
51,089
668,255
21,791
154
-----
-155,967
6,002
--
51,089
512,288
15,790
154
Total
741,289
--
161,969
579,320
Appropriations
Contracts and grants
State of California - contra - bad debts
280,827
38,477
23
252,469
---
-8,090
--
28,358
30,387
23
Total
319,327
252,469
8,090
58,768
10,532
--
474
10,058
Gifts
Grants
Contracts
53,792
46,162
169,597
----
129
2,902
42,181
53,663
43,261
127,415
Total
269,551
--
45,212
224,339
Medical group activities
Other
408,866
(6,637)
---
408,863
(6,637)
4
--
Total
402,229
--
402,225
4
Parking operations
Residence and dining halls
Bookstore
Other
Sales & services of auxiliary enterprises - contra - bad debt
19,394
131,125
20,620
5,148
(92)
------
19,394
131,125
20,620
5,148
(92)
------
Subtotal
176,196
--
176,196
--
Scholarship allowance
(18,963)
--
(18,963)
--
Total
157,233
--
157,233
--
1,133,397
--
1,133,386
11
Total
FEDERAL GOVERNMENT
STATE GOVERNMENT
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND CONTRACTS
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
SALES AND SERVICES OF AUXILIARY ENTERPRISES
SALES AND SERVICES OF MEDICAL CENTERS
OTHER SOURCES
Service enterprises
Property rental and other
Other sources - contra - bad debts
Subtotal
Scholarship allowance
-(0)
--
40,679
70,566
--
----
111,245
(0)
111,245
--
(334)
Total
Total Current Funds Revenues
40,679
70,566
--
--
110,911
$
3,558,996
23
(334)
(0)
$
334,212
--
110,911
$
2,352,284
-$
872,500
CURRENT FUNDS EXPENDITURES
BY UNIFORM CLASSIFICATION CATEGORY
University of California, San Diego
2012-2013
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
Pharmacy
Letters
Mathematics
y
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
$
9,192
25,304
18,850
4,361
28,947
4,234
33,355
12,567
3,884
319,223
11,655
26,149
11,315
36,528
7,162
42,273
16,411
726
(9,112)
1,795
604,819
5,191
$
2,464
10,792
7,801
2,372
13,714
2,574
17,182
6,398
2,649
$
6,378
13,837
10,502
1,958
14,354
1,655
15,433
6,024
1,231
53,851
4,881
13,882
5,693
256,102
6,046
11,735
5,595
16,936
3,945
20,837
12,986
(2,500)
-2,077
(21)
350
676
547
31
879
5
740
144
5
$
6,608
16,056
11,946
3,215
19,808
2,973
21,332
8,960
2,915
$
2,584
9,249
7,217
1,146
9,139
1,262
12,023
3,606
970
--312
---(0)
---
9,271
727
533
26
273,497
7,303
18,877
8,704
108,857
4,352
7,272
2,611
2,118
26
1,013
38
61
---
26,356
5,184
29,905
6,285
706
-41
10,169
1,978
12,368
10,126
20
-1,753
389,099
17,188
470,671
206,702
72,553
5,212
--
--
5,191
--
17,474
3,192
20,423
3,388
3,165
(9,112)
(282)
198,533
$
63,131
-0
-(2)
-0
--9,112
--
790
--
785
5
271
519
--
37,533
2
37,270
262
19,294
21,493
3,254
--
5,333
--
--
--
--
648,333
203,846
17,454
490,235
233,905
75,807
(7,634)
640,699
(5,333)
427,033
(2,734)
(3,747)
201,112
423,286
25
(1,152)
16,301
-490,235
(7,634)
226,271
-75,807
University of California, San Diego
2012-2013
(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 g
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
457
2,046
48,092
34,141
164
56,462
56
140,389
9,881
5,421
(6)
147
239
5,008
1,315
-314
-18,484
625
768
199
239
59
7,506
694
28
3,047
56
5,484
298
745
1,375
71
1,747
35,579
32,132
136
53,101
-116,421
8,959
3,908
(1,579)
179
1,225
26,099
14,784
103
28,582
-55,167
5,048
2,658
107
297,103
27,096
19,532
250,474
133,951
166,116
1,654
26,601
677
148
30,162
2,438
4,761
800
163
356,534
255
961
3,487
39,252
11,115
5,142
3,599
4,883
4
313
8
100
831
-94
441
5
6,108
195
448
100
509
-437
833
148
14
288
-21
264
3
178
231
13
19,964
40
97
71
466
174
137
692
4,975
1,637
26,001
669
27
29,067
2,435
4,489
128
145
330,462
20
417
3,316
38,276
10,942
4,568
2,074
(241)
695
12,845
335
41
12,108
821
2,059
412
91
156,202
145
486
2,052
15,786
5,477
2,406
2,159
(115)
960
13,757
342
109
18,055
1,617
2,702
388
71
200,395
110
476
1,435
23,466
5,638
2,736
1,441
4,997
---2
-1
---63
------1
(0)
492,633
10,575
27,629
454,429
214,006
278,694
67
7,372
4,217
(7,780)
10,934
354
7,018
--
--
(12,085)
--
--
--
12,085
27,296
715,838
348,311
451,828
15,116
(1,163)
(37,083)
26,133
678,755
(12,085)
785,022
ELIMINATED CAPITAL
EXPENDITURES
(39,053)
Total Research
745,969
41,888
(807)
41,081
26
-348,311
279
891
21,993
19,420
60
28,818
56
87,116
4,834
2,762
(113)
(39,053)
412,775
-70
0
62
-937
-1,894
---2,964
-15,116
University of California, San Diego
2012-2013
(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
1,189
--
1,007
182
524
782
117
Community service projects
Work study programs
Contracting agencies
System wide assessment
Other
Compensated absences accrual
5,678
1,922
520
3,236
3,685
2,403
409
330
(341)
10,361
(33)
20
-1,798
93
104
(341)
547
(10)
206
-8,017
(117)
310
-5,664
(29)
23
-4,698
(4)
3
341
---
Total
17,185
3,833
1,827
11,525
10,153
7,901
870
OTHER PROVISIONS
195
170
25
--
--
195
--
COOPERATIVE EXTENSION
SERVICE
190
--
--
190
150
41
--
17,570
4,003
1,852
11,715
10,303
8,137
870
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Public Service
(8)
(0)
--
17,562
4,003
1,852
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
System wide assessment
Other
752
15,629
11,228
1,805
2,626
1,581
(3,421)
177,822
46
----759
-1,170
703
15,586
11,228
965
2,625
822
(3,421)
176,507
Total
208,022
1,975
3,065
(8)
--
(8)
--
11,707
10,303
8,129
870
3
43
-840
1
--145
481
10,372
7,363
6,089
2,469
7,111
-61,649
308
11,839
3,865
12,648
3,718
7,254
-133,984
38
6,582
-16,931
3,560
12,784
3,421
17,811
205,016
1,031
95,534
173,616
61,127
2,570
495
--
--
3,065
--
64,744
21,904
40,317
2,522
36,402
42,173
13,831
AUDIO VISUAL SERVICES
8,918
6,528
2,356
35
4,440
5,269
790
COMPUTING SUPPORT
9,998
2,878
2,923
4,197
4,596
20,084
14,682
19
4
14
--
4
15
--
0
0
--
--
--
0
--
40,532
18,601
15,453
6,478
14,790
25,744
2
OTHER PROVISIONS LIBRARIES
539
--
539
--
--
539
--
LIBRARIES UCOP ASSESSMENT
(539)
--
(539)
--
--
--
539
1,294
2,443
3,173
114
ACADEMIC SUPPORT
ANCILLARY SUPPORT
OTHER PROVISIONS
ACADEMIC ADMINISTRATION
COURSE AND CURRICULUM
DEVELOPMENT
EDUCATIONAL FEE
EXPENSE PRORATION
LIBRARIES
MUSEUMS AND GALLERIES
5,502
COMPENSATED ABSENCES
ACCRUAL
579
Subtotal
--
4,207
(1,736)
341,378
52,724
ELIMINATED CAPITAL
EXPENDITURES
(26,142)
(14,731)
Total Academic Support
315,236
37,994
2,452
273,234
(8,185)
265,048
27
(138)
15,420
(3,226)
12,194
661
158,871
(6,782)
152,089
(83)
273,594
(19,360)
254,234
-91,087
-91,087
University of California, San Diego
2012-2013
(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
974,520
26
974,276
System wide assessment
(12,830)
--
(12,830)
961,690
26
961,446
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total UCSD Medical Center
(5,689)
--
(5,689)
218
419,694
585,009
30,183
--
--
--
12,830
218
419,694
585,009
43,013
--
--
(5,689)
--
956,001
26
955,757
218
419,694
579,320
43,013
7,893
49
5,335
2,509
4,032
3,871
10
719
328
12,100
30
19,555
(1,251)
-56
11
----
718
270
11,915
30
18,916
(1,251)
1
2
174
-639
--
3
198
6,368
1
9,202
--
767
170
11,274
29
11,005
--
51
40
5,542
-652
1,251
31,480
68
30,597
815
15,771
23,245
7,536
6,693
950
2,292
1,875
(349)
61
618
0
4,792
879
1,663
1,816
2,249
10
10
59
3,480
464
1,320
1,113
3,208
489
993
764
(4)
3
21
2
11,809
331
9,150
2,329
6,377
5,454
22
FINANCIAL AID
ADMINISTRATION
3,645
144
3,497
3
2,193
1,451
--
STUDENT ADMISSIONS AND
RECORDS
Admissions
Registrar
4,431
3,963
4,034
283
383
3,662
14
18
2,653
2,446
1,778
1,519
-2
8,394
4,317
4,045
32
5,099
3,296
2
29,400
--
29,402
(3)
4,911
24,540
52
(424)
317
(9)
(96)
(20)
--
--
(5,333)
5,333
--
--
--
--
92,505
(848)
87,676
5,677
38,287
61,839
7,621
1,230
848
382
--
--
1,230
--
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
COMPENSATED ABSENCES
ACCRUAL
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal
OTHER PROVISIONS
ELIMINATED CAPITAL
EXPENDITURES
Total Student Services
(116)
(774)
92,961
--
(571)
--
87,487
28
(203)
5,475
-38,287
(774)
62,295
-7,621
University of California, San Diego
2012-2013
(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
40,804
976
837
(1,755)
(9,518)
15,077
867
758
-680
24,064
109
74
(1,755)
(10,198)
1,663
-4
-1
19,071
717
542
-2,775
23,930
259
295
-3,005
2,197
--1,755
15,299
Total
31,344
17,382
12,294
1,668
23,105
27,490
19,251
FISCAL OPERATIONS
Accounting
Auditing
Cashiers office
Contracts and grants administration
Bad debt write-off
Total
GENERAL ADMINISTRATIVE
SERVICES
Computer centers
Environmental health and safety
Information systems
Personnel
Other
Total
16,884
1,265
600
3,160
(377)
1,694
(15)
2
---
15,183
1,280
598
3,159
(377)
8
--1
--
10,498
1,317
346
2,129
--
6,791
663
254
1,033
(377)
405
715
-1
--
21,533
1,681
19,843
9
14,290
8,363
1,120
517
5,997
19,576
7,728
10,282
-74
4,436
3,018
7,197
517
5,917
15,140
4,697
2,750
-6
1
13
334
-4,073
8,425
13,215
4,665
517
3,397
11,931
5,075
10,498
-1,472
779
10,562
4,881
44,100
14,724
29,021
354
30,377
31,417
17,695
0
-7
1
(1)
1
37
15
340
4,635
1,121
805
569
4,338
5,024
7,148
1,195
7,483
2,537
5,145
2,180
5,315
2,329
19,432
1,225
12,412
3,147
4,569
2,973
3,565
2,449
24,866
LOGISTICAL SERVICES
Business management
Construction management
Duplicating
Garage
Mail and messenger
Materiel management
Police
Telephone
Total
COMMUNITY RELATIONS
Development
Public information
Publications
Total
COMPENSATED ABSENCES
ACCRUAL
Subtotal
OTHER PROVISIONS
ELIMINATED CAPITAL
EXPENDITURES
Total Institutional Support
309
(294)
512
1,381
(224)
6,087
4,904
1,714
----6
850
44
505
309
(294)
504
1,379
(229)
5,237
4,823
1,193
14,389
1,405
12,924
61
23,979
45,616
55,206
12,783
1,843
1,001
42
0
--
11,735
1,819
1,000
1,007
23
1
11,719
1,252
686
1,065
591
689
--374
15,627
42
14,554
1,031
13,656
2,345
374
(3,913)
(2,159)
(1,750)
123,079
33,075
86,886
3,118
105,874
110,851
93,645
345
44
301
--
--
345
--
(3)
--
(6,607)
116,818
(246)
(6,358)
32,873
80,830
29
(4)
3,115
466
105,874
(4,379)
(6,607)
104,589
--
-93,645
University of California, San Diego
2012-2013
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
COMPENSATED ABSENCES
ACCRUAL
4,233
1,801
2,425
20,790
4,507
10,110
(2,821)
3,028
29,191
(535)
8,208
16,025
5,042
87
-2,270
23,244
-4,317
76,711
52,784
(557)
Subtotal
(1,241)
76,154
51,543
7
1,527
6,139
3,434
4,592
(534)
10,021
(2,823)
747
5,947
(535)
3,891
174
-2
2
12
----
2,592
2,427
5,564
4,114
1,585
1,713
---
24,010
9,072
17,113
48,048
3,840
37,751
-8,208
5,812
6,992
12,567
54,983
2,397
10,273
535
--
23,730
197
19,522
154,181
96,992
684
--
24,414
197
18,984
--
--
(538)
(19)
--
154,162
96,992
ELIMINATED CAPITAL
EXPENDITURES
(1,109)
Total Operation and Maintenance
of Plant
75,045
51,022
23,826
197
18,984
153,053
96,992
228,530
24,352
125,651
78,527
718
227,857
44
(161,384)
--
66,473
44
(521)
(588)
(1,109)
--
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
(161,384)
Total Student Financial Aid
67,146
--
(161,384)
--
--
24,352
(35,733)
78,527
718
---------
51,865
19,610
841
15,221
34,723
6,320
(221)
(1,831)
AUXILIARY ENTERPRISES
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
System wide assessment
51,865
19,621
842
15,525
34,707
6,363
(221)
(1,831)
Subtotal
126,870
ELIMINATED CAPITAL
EXPENDITURES
(1,060)
Total Auxiliary Enterprises
Total Current Funds Expenditures
without assessment
$
3,153,247
126,528
--
125,810
UCOP assessment
Total Current Funds Expenditures
--
(792)
--
$
392,462
1,954,223
39,039
$
3,192,286
6,279
3,706
458
5,010
21,951
2,985
(202)
--
342
40,187
(269)
125,736
$
0
10
0
305
(17)
43
---
806,562
1,624,680
392,462
$
1,993,262
30
--
117,021
$
39,039
$
31,398
(1,060)
40,187
$
2,201
8,631
35
11,271
6,139
1,290
-1,831
118,081
--
74
$
47,787
24,546
419
21,786
18,894
4,668
(19)
--
1,984,160
31,398
$
39,039
$
806,562
$
1,624,680
$
2,023,199
455,593
--
$
455,593
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT
University of California, San Diego
2012-2013
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
$
9,192
$
2,464
$
6,378
$
350
$
6,608
$
2,584
--
1,654
4
14
1,637
695
960
--
PUBLIC SERVICE
261
--
--
261
102
159
--
ACADEMIC SUPPORT
(11)
--
(11)
--
--
39
50
Total Graduate School of
International Relations and
Pacific Studies
11,095
2,468
6,380
2,248
7,404
3,741
50
7,572
12,399
12,685
7,678
12,206
5,899
4,666
7,269
6,298
3,555
5,889
3,071
2,623
4,853
6,249
3,995
6,089
2,727
284
276
137
128
227
101
4,674
9,017
8,621
4,423
8,262
3,973
2,898
3,382
4,064
3,256
3,944
1,925
(0)
(0)
---(0)
58,439
30,749
26,536
1,154
38,969
19,469
(0)
10,760
83
100
10,578
4,391
6,369
(0)
JACOBS SCHOOL OF ENGINEERING
INSTRUCTION
Bioengineering
Computer science and engineering
Electrical and computer engineering
Material science program
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
21,359
11,234
4,761
18,928
(62)
11,795
7,122
1,729
259
94
572
-627
164
5,115
112
178
152
(62)
432
109
14,515
10,862
4,489
18,204
-10,735
6,848
8,676
5,936
2,059
6,172
-5,222
2,794
12,684
5,298
2,702
12,756
-6,573
4,327
0
---62
0
0
85,896
3,528
6,136
76,232
35,250
50,709
63
695
365
--
330
400
295
(0)
4,731
313
8
(12)
18
894
548
------
4,014
307
8
(12)
17
894
169
6
--1
0
2,606
992
10
180
10
776
2,125
2,373
11
133
8
811
(0)
3,051
14
325
-693
5,952
548
5,227
177
4,573
5,461
4,082
150,982
35,190
37,899
77,893
79,192
75,935
4,145
18,850
7,801
10,502
547
11,946
7,217
312
677
8
--
669
335
342
--
16
--
16
--
--
16
--
19,543
7,809
10,518
1,216
12,281
7,575
312
RADY SCHOOL OF MANAGEMENT
INSTRUCTION
RESEARCH
Rady student service
Total Rady School of Management
32
University of California, San Diego
2012-2013
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
Chemistry--medical
Dean's office school of medicine
Electives program
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 molecular medicine
Chemistry--medical
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
18,392
304
3,261
2,664
16
1
13,725
0
11,487
9,126
50
1,569
3,008
45,657
11,642
6,817
5,052
10,908
12,259
10,387
53,743
2,714
17,735
18,369
14,557
45,830
(1)
1,228
304
254
2,555
--11,845
-218
2,379
--1,485
8,175
2,979
-570
953
1,118
3,216
3,842
1,530
5,058
1,998
954
3,190
(1)
17,086
-1,919
1
16
-1,652
-11,269
4,990
50
1,569
1,523
34,336
8,317
6,804
79
-1,088
109
-1
228
0
0
1,757
---3,146
346
13
21,204
252
1,961
1,898
--9,843
-9,990
8,046
---48,273
9,257
2,276
5,247
52
1,300
766
16
1
5,542
0
2,096
3,345
50
1,569
3,008
15,586
3,287
5,538
8,058
(0)
(0)
---1,660
-599
2,265
--(0)
18,203
902
997
4,265
9,952
10,814
6,946
49,511
899
12,358
16,212
13,481
42,183
--
217
4
328
225
391
285
320
159
122
456
--
2,783
8,841
12,014
9,544
39,425
1,928
12,892
17,965
13,966
41,138
--
4,088
3,211
2,655
3,287
16,142
786
6,498
6,791
4,614
13,433
(1)
1,819
1,143
2,410
2,444
1,824
0
1,655
6,387
4,023
8,741
--
319,273
53,851
256,152
9,271
273,497
108,907
2
4,212
152
17,542
0
34
10,510
7,194
10,398
92,847
49,583
174
0
0
-121
--5,137
-3
541
75
--
1
58
-711
-34
4,775
21
37
2,228
1,749
--
0
4,154
152
16,709
0
-597
7,173
10,358
90,078
47,758
174
-2,398
78
7,568
--742
1,078
5,748
44,491
18,177
139
2
1,814
74
9,974
0
34
9,768
6,116
4,650
48,374
31,407
34
42,020
27
1,753
40,240
21,167
21,789
937
807
779
-27
136
--
671
751
426
466
382
313
0
--
229
76
1
0
(0)
209
-0
53
3
160
--
91
68
78
356
(6)
661
306
603
6,386
1,030
226
274
2,733
1,234
734
823
81
9,299
9,393
11,236
40,532
19,451
54,384
8,279
1,554
557
422
269
23
5,712
4,876
5,374
24,508
7,558
22,510
4,600
1,499
820
391
910
52
4,457
4,823
6,466
22,462
12,925
32,260
3,953
3,053
1,377
813
1,179
75
10,169
9,699
11,839
46,970
20,483
54,770
8,553
33
63,131
(0)
--0
-----19
2
(0)
--0
-0
-----(0)
--
University of California, San Diego
2012-2013
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Reproductive medicine
Surgery
Other support
Total
4,449
7,125
0
Unrestricted
General
Designated
88
9
6
1,438
0
--
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
4,352
5,681
--
2,391
3,966
--
2,058
3,203
0
-43
--
416,807
6,678
23,101
387,029
186,797
231,010
1,000
190
100
390
-100
--
----
190
-390
150
-251
41
100
139
----
Cancer center
Medical education
Medicine
Pediatrics
Reproductive medicine
14
581
1,015
631
697
-122
-609
--
14
147
-0
--
-313
1,015
22
697
11
367
626
479
346
4
214
389
151
350
0
(0)
-0
--
Total
3,618
831
161
2,626
2,229
1,388
0
742
--
742
--
304
440
2
236
28,877
1,003
188
78
106
2,353
-14,660
52
-----
236
14,216
951
188
6
106
2,306
-1
--72
(0)
46
129
5,229
636
136
20
282
3,447
107
23,648
367
51
58
566
5,905
(0)
(0)
0
--742
6,999
7,653
51
15
337
92
3,262
16
1,563
662
17,326
808
349
1,338
2,319
433
233
36
738
(72)
140,716
4,756
11,228
2,570
4,975
--------------------3,032
-2,570
--
7,652
51
15
337
92
3,261
16
1,523
662
17,326
805
349
1,338
2,319
433
233
36
738
(72)
140,714
1,689
11,228
-4,968
1
----1
-40
--4
0
1
1
-----2
35
--7
4,425
92
32
475
55
1,075
16
980
310
1,484
388
172
805
1,296
180
1,484
24
549
1,510
49,402
3,149
7,363
-11,066
4,932
316
54
386
79
2,631
(0)
679
362
15,841
421
177
650
1,180
332
1,343
26
2,021
(1,971)
92,662
2,397
3,865
2,570
3,378
1,704
356
71
524
41
443
0
96
10
-0
(0)
117
157
80
2,594
14
1,832
(389)
1,348
790
--9,468
234,989
20,314
214,464
211
96,515
165,473
26,999
974,687
81,673
493,877
399,136
559,038
506,779
91,130
INSTRUCTION
11,655
4,881
6,047
727
7,303
4,353
--
RESEARCH
11,115
--
174
10,942
5,477
5,638
--
225
0
225
0
80
183
38
PUBLIC SERVICE
Area health and education center
Dean's office shool of medicine
Family and preventive medicine
Organized research units
ACADEMIC SUPPORT
Anesthesiology support services
Dean's office
Admissions
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
Total
Total School of Medicine
SKAGGS SCHOOL OF
PHARMACY AND
PHARMACEUTICAL SCIENCES
ACADEMIC SUPPORT
34
University of California, San Diego
2012-2013
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Total Skaggs School of Pharmacy
and Pharmaceutical Sciences
Unrestricted
General
Designated
22,996
4,881
6,445
1
4
3,858
0
256
3,641
1,650
25,306
343
1
10
136
-45
1,734
1,493
10,792
--
--3,252
-210
1,905
157
13,838
343
4
14,680
(2)
3,572
4,319
11,407
2,413
18
7,479
458
-5,234
-1,846
2,370
6,255
1,320
8
3,634
241
34
81
198
15
929
176
702
225
76
102
2,149
8,865
11,215
87
6,592
20
4,215
13,081
8,946
54
7,142
42
888
6,382
4,006
7,979
1,659
5,974
4,748
0
186
176,177
Distribution
Restricted
11,669
Salaries and Wages
Other Expenditures
Recharges
12,860
10,174
38
-(6)
471
0
1
3
-676
(1)
--2,170
0
165
2,597
1,247
16,056
100
1
4
1,688
0
91
1,044
403
9,250
243
-(0)
-0
0
0
(0)
(0)
0
(0)
8,650
(2)
1,702
1,918
5,060
1,090
2
3,493
217
4
796
-24
31
91
2
8
352
--
-11,547
-2,656
3,180
8,891
1,728
2
5,392
333
4
3,133
(2)
916
1,139
2,516
685
16
2,088
125
-(0)
-0
-0
0
-0
(0)
17
81
149
13
761
175
545
166
19
36
1,185
4,949
5,684
3
3,408
-2,322
5,819
4,841
54
3,945
2
29
2,551
2,408
3,171
1,445
2,991
3,441
5,333
--
16
-47
2
168
1
149
59
53
67
963
3,829
5,506
85
3,058
-1,869
6,949
4,054
-3,192
40
789
3,403
1,597
4,571
214
2,966
1,123
(5,333)
186
--1
--1
8
-4
-2
88
26
-127
20
25
314
51
-5
-70
429
1
237
-17
183
---
14
15
38
15
116
46
155
41
20
37
618
2,434
2,573
30
1,801
20
1,159
4,026
2,104
13
1,957
7
370
2,586
1,217
2,543
332
1,805
893
0
68
(0)
(0)
-----(0)
0
(0)
-0
-0
0
--(2)
---(0)
-(0)
--0
0
0
(0)
0
90,658
81,457
50,396
(2)
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
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 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 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
35
4,061
19
66
161
-812
131
547
184
56
65
1,531
6,431
8,642
58
4,791
(0)
3,057
9,054
6,841
41
5,185
35
518
3,797
2,788
5,435
1,327
4,169
3,854
-118
125,780
University of California, San Diego
2012-2013
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
Ethnic studies
Economics
History
Interdisciplinary sequence
Geometry and physics
Humanities
Linguistics
Literature
Mathematics
Music
Organized research units Centers
Astrophysics and space science
Comparative immigration studies
Chronogbiology
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
Research in biological structure
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
Social sciences
Sociology
Theatre and dance
Visual arts
Writing program
Other support
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
32
250
26,601
42
23,609
2,077
148
1,527
88
1,392
346
31
23
313
-253
82
100
-50
617
100
-53
288
-98
20
21
3
19
57
165
1
174
26,001
42
23,258
1,975
27
1,525
20
718
81
0
62
12,845
-9,154
1,229
41
541
42
1,059
242
32
188
13,757
42
14,455
848
109
986
45
333
104
0
-0
---2
---0
0
161
163
239
3,487
496
-146
5
128
100
310
-15
13
42
71
141
0
-145
69
3,316
45
-102
91
57
2,052
306
0
58
71
183
1,435
191
-0
-(0)
-(0)
3,571
281
839
6,550
2,197
156
24
179
1,799
356
2,479
2
(10)
164
393
146
165
581
229
73
8
117
135
174
174
0
---
128
76
28
356
9
61
16
59
7
10
103
1
(10)
28
3,050
59
647
5,613
1,959
22
-2
1,657
173
2,202
--136
2,032
146
484
3,397
657
68
6
113
737
224
1,204
-28
103
1,540
135
355
3,153
1,540
88
33
66
1,062
132
1,275
2
18
61
(0)
(0)
(0)
--0
14
--(0)
--56
--
910
1,209
26,733
21
-143
3,279
--
-1
2,391
2
910
1,065
21,063
19
280
563
17,423
6
631
647
9,310
15
1
0
---
1,191
20
1,736
3,417
66
15
267
230
24
5
9
597
1,100
0
1,460
2,590
707
14
953
1,657
484
6
782
1,760
--0
(0)
457
7,784
353
147
527
--
239
274
--
71
6,983
353
179
3,805
162
279
3,980
190
----
313
287
15,434
975
3,343
668
8
378
357
304
36
601
-32
47
61
302
86
-2
287
131
---
3
5
368
168
130
10
-34
42
90
9
--
309
249
15,018
747
2,912
573
8
342
28
82
28
601
219
165
6,624
414
1,669
345
-217
250
107
13
247
94
121
8,809
562
1,674
323
8
161
107
197
24
354
(0)
(0)
-(0)
(0)
0
--0
----
145,783
10,076
6,278
129,429
73,043
72,814
73
36
University of California, San Diego
2012-2013
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Biological sciences
California literature project
Chemistry and biochemistry
Education studies
Mathematics
Organized research units centers
Research in educational equity,
assessment, and teaching excellence
Organized research units institutes
Comparative human cognition laboratory
Pharmacy sciences
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
Instructional media program
Library photo service
Mandeville center operations
Mathematics placement and
testing program
Music center studios
Organized research units centers
Astrophysics and space sciences
support services
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
14
248
2
38
473
-250
-38
--
14
---96
-(2)
2
-376
4
181
2
26
207
9
67
0
12
265
------
660
383
264
13
425
235
0
42
64
1
55
42
--23
-----
-64
1
32
18
15
-35
24
49
1
20
0
0
---
1,597
736
373
488
914
683
0
(141)
(6)
120
183
822
30
258
15
-2
--3
1
398
70
46
-7,111
758
560
1,262
30
110
1,482
7,254
1,137
684
1,786
106
34
-12,784
1,863
986
(126)
(6)
123
1,482
1,581
32
259
---1,299
759
---
538
14
-0
538
14
---
699
--
882
14
1,044
--
275
--
275
--
239
305
269
2,024
1,133
1,114
1,167
520
46
232
441
286
224
227
46
-0
852
806
890
941
473
46
230
731
40
--1
0
2
864
739
789
827
271
0
210
1,160
394
325
340
249
47
59
(0)
0
0
0
-2
38
2
(1)
---
2
(1)
---
3
0
5
1
6
1
(1)
3
10
----
(1)
3
10
----
--5
-7
5
1
4
--
21
83
(31)
4
122
1,921
-83
--52
667
21
-(31)
4
71
1,253
-------
21
38
204
-40
(1,107)
9
45
427
7
82
9,130
9
-661
3
0
6,103
12,540
4,084
7,661
794
12,787
25,453
25,700
336,097
105,555
95,770
134,772
212,523
149,346
25,771
37
University of California, San Diego
2012-2013
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
--
1,063
931
921
877
1,058
2,095
91
134
176
121
103
159
822
721
719
734
920
1,920
149
76
25
22
35
17
575
554
587
598
640
1,389
488
377
334
279
418
706
0
--0
---
6,944
784
5,837
324
4,343
2,601
0
563
--
562
1
334
229
--
7,512
784
6,398
330
4,676
2,836
0
8,714
2
5,883
0
1,822
2
1,008
--
5,756
--
2,958
2
---
8,716
5,884
1,825
1,008
5,756
2,960
--
20,961
6,453
3,298
--
483
116
17,180
6,338
10,144
1,897
10,817
4,556
-0
20,657
208
98
13,515
9,522
7,645
2,015
208
96
2,955
2,488
1,907
690
--36
128
39
17,952
0
2
10,524
6,905
5,699
8,719
8
33
6,754
4,427
3,336
13,833
201
66
6,762
5,094
4,309
1,894
-0
0
0
--
62
157
---
-157
62
--
36
97
26
60
0
--
4,067
156
9,541
536
12,889
18,600
32
617
21
2,420
-766
238
--
33
135
260
-1,822
2,752
32
3,418
-6,861
536
10,301
15,609
--
2,171
-5,173
139
3,119
395
--
1,896
156
4,367
396
9,770
18,204
32
125,101
17,030
6,684
101,386
46,449
80,546
1,894
5
--
--
5
--
5
--
5
--
--
5
--
5
--
SCRIPPS INSTITUTION OF OCEANOGRAPHY
INSTRUCTION
The SIO department
Geophysics and planetary physics
Total
RESEARCH
Institutes
Geophysics and planetary physics
Marine resources
Laboratories
Marine physical laboratory
Biology research section
Fluids research section
Climate research division
Geosciences research division
Marine biology research division
Special research units
Center for clouds, chemistry, and
climate
Center for coastal studies
Center for marine biotechnology
and biomedicine
Committee on research
Integrative oceanography division
Shipboard technical support
The SIO department
Use of ships
Other
Total
PUBLIC SERVICE
Birch aquarium--museum
Total
38
0
-0
-(0)
---
University of California, San Diego
2012-2013
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
Special 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
12,455
5,502
6,108
--
1,317
4,207
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
5,030
1,294
7,615
2,443
10,965
3,173
6,125
114
(38)
(28)
56
1,625
-----
(38)
(28)
56
1,625
-----
229
81
29
824
196
8
28
941
462
117
-139
(105)
--
(105)
--
523
549
1,178
1,805
24
---
965
24
840
--
6,089
342
12,648
404
16,931
721
2,446
--
2,446
--
1,265
2,129
949
281
74
---
281
--
-74
133
1
221
73
73
0
80
--
80
--
114
40
74
2
26
---
2
26
---
2
316
0
88
-378
76
81
---
76
70
-11
62
626
14
2,271
-2,815
45
415
---
45
415
---
34
--
27
415
17
--
24,821
6,108
11,464
7,250
20,728
34,188
30,094
158,643
29,022
19,973
109,649
72,933
117,699
31,989
CAMPUSWIDE PROGRAMS
INSTRUCTION
Ethic studies
Social sciences--instruct funds
UCSD global seminars
Teaching assistant insurance
Tuition remission program
Other
Other provisions
Compensated absences accrual
Total
RESEARCH
Credits for disallowance
Ethic studies
Graduate mentorship and dissertation
Tuition remission program
Other
Other provisions
Compensated absences accrual
Total
7
35
1,087
2,170
5,866
1,740
5,191
726
-23
-2,168
5,866
2,022
(21)
(2,500)
-11
1,085
2
-(282)
5,212
3,165
7
-2
----61
6
1
101
----706
1
34
986
2,170
5,866
1,740
5,191
20
-----(0)
---
16,821
7,557
9,195
70
813
16,008
(0)
----148
4,217
199
(10,305)
215
7
56
4,975
671
1,375
10,314
2
--(241)
19
(1,579)
-165
--(115)
107
107
9
53
7
56
4,997
4,801
(113)
-1
--(0)
0
(0)
4,564
(3,006)
8,514
265
9,809
1
9
216
7
56
4,883
4,907
(5)
10,072
39
University of California, San Diego
2012-2013
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
Compensated absences accrual
Total
ACADEMIC SUPPORT
Academic business office conference
Graduate admissions information system
Innovative instructional project
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
Other provisions library
Compensated absences accrual
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
537
2,190
515
897
14
141
9
1,153
338
1,298
200
892
4
20
423
7,019
1,188
-20
-479
--
4
-328
63
1,007
--95
6,477
181
--470
3,747
524
16
23
350
3,272
781
311
(22)
95
(33)
-(2)
70
93
104
(17)
25
(10)
206
(3)
-(117)
310
--(29)
1
(22)
95
(4)
Recharges
(0)
0
12
3
397
-117
-----
11,731
2,071
1,659
8,000
6,657
5,603
529
72
674
4
40,532
4,163
-193
4
18,601
3,496
72
481
-15,453
667
0
--6,478
0
12
376
4
14,790
1,291
63
298
0
25,744
2,872
2
-0
2
--
5
161
133
-257
(264)
35
-(1,736)
1,677
1,664
77
9,079
-86
80
539
2,452
1,971
1,856
213
9,079
259
(178)
115
539
579
290
30
3
-1
---(138)
1,198
1,232
115
-166
---661
773
783
97
9,079
92
(178)
115
539
(83)
(0)
159
(0)
-------
Total
59,878
20,886
32,327
6,664
19,846
40,194
163
Total Campuswide Programs
98,503
35,079
40,175
23,249
27,581
71,614
693
790
--
785
5
271
519
INSTRUCTION
Continuing education general programs
Professional programs
Other
10,747
20,127
6,659
-2
--
10,726
19,954
6,590
20
172
69
6,022
10,191
3,081
5,254
12,177
4,062
529
2,241
484
Total Extended Studies and
Public Programs
37,533
2
37,270
262
19,294
21,493
3,254
974,520
26
974,276
218
419,694
585,009
30,183
ADMINISTRATION
Assistant vice chancellors
academic services
university center
Advisory committee
Dean of student affairs
Student affairs special services
2,433
254
35
2,274
2,620
8
---131
28
254
35
2,273
2,381
2,397
--2
109
607
159
26
1,436
1,471
1,826
96
9
838
1,159
--(0)
-10
Total Administration
7,617
139
4,970
2,508
3,698
3,928
10
SUMMER SESSION
INSTRUCTION
(0)
EXTENDED STUDIES AND PUBLIC PROGRAMS
UCSD MEDICAL CENTER
STUDENT SERVICES
40
University of California, San Diego
2012-2013
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
CULTURAL AND SOCIAL ACTIVITIES
Cultural activities
719
--
718
1
3
767
51
Housing services
172
56
115
1
137
74
40
2,114
(50)
2,081
5,139
728
2,227
9
-2
0
---
2,057
(68)
1,995
5,125
728
2,216
48
17
85
13
-11
625
1,332
1,250
2,370
127
724
1,560
3,232
838
3,493
650
1,580
71
4,615
7
724
49
77
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
Athletic recreation business office
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
Student affirmative action
Total
Disadvantaged student assistance
Office for students with disabilities
12,239
11
12,053
175
6,429
11,353
5,542
30
--
30
--
1
29
--
3
8,154
5,795
5,604
-----
3
7,620
5,729
5,564
-534
66
39
-3,474
3,635
2,093
3
4,755
2,351
3,897
-75
191
386
19,555
--
18,916
639
9,202
11,005
652
32,715
68
31,832
815
15,771
23,228
6,285
3,918
1,457
1,094
225
(1)
18
(367)
----
3,464
11
1,093
225
(1)
435
1,813
1
---
2,518
653
149
161
(1)
1,399
804
940
64
--
(0)
(0)
(4)
---
6,693
(349)
4,792
2,249
3,480
3,208
(4)
950
61
879
10
464
489
3
Foreign student programs
International studies
2,292
618
1,663
10
1,320
993
21
Placement
Career planning and placement center
1,875
0
1,816
59
1,113
764
2
11,809
331
9,150
2,329
6,377
5,454
22
581
4,294
-992
581
3,299
0
3
370
1,824
212
2,471
---
Total Financial Aid Administration
4,876
992
3,880
3
2,193
2,682
--
STUDENT ADMISSIONS AND RECORDS
Admissions office
Educational testing
Registrar's office
4,431
0
3,963
4,034
-283
383
0
3,662
14
-18
2,653
-2,446
1,778
0
1,518
--2
Total Student Admissions and Records
8,394
4,317
4,045
32
5,099
3,296
2
29,400
--
29,402
(3)
4,911
24,540
52
Total Counseling and Career Guidance
FINANCIAL AID ADMINISTRATION
Graduate student programs
Student financial services
STUDENT HEALTH SERVICES
41
University of California, San Diego
2012-2013
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
CONTRACTS AND GRANTS
ADMINISTRATION
(287)
(90)
(197)
--
--
(287)
--
COMPENSATED ABSENCES ACCRUAL
(116)
(424)
317
(9)
(96)
(20)
(0)
(5,333)
5,333
--
--
--
--
EDUCATIONAL FEE EXPENSE
PRORATION
--
Total Student Services
94,407
0
88,731
5,676
37,954
62,824
6,370
4,390
4,700
8,752
2,974
5,013
30
1,279
1,767
2,825
7,341
2,347
891
30
4
2,522
1,871
1,380
627
4,116
-1,273
100
4
32
-5
-2
2,104
2,829
5,715
1,152
3,910
-887
2,287
1,871
3,063
1,822
3,274
30
392
-1
26
(0)
2,171
-(0)
27,137
15,206
11,789
143
16,596
12,738
2,198
Academic senate
851
772
74
4
542
309
(0)
Office of the campus counsel
976
867
109
--
717
259
--
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
Chancellor and vice chancellors
Chancellor's office
Chancellor research
Academic affairs
Business affairs
Resource management and planning
Student affairs
Undergraduate affairs
Total
Planning and budgeting
Resource management
Planning office
(11,626)
2,108
15
664
(11,642)
1,444
1
0
1,372
1,403
2,300
705
15,299
(0)
(9,518)
680
(10,198)
1
2,775
3,005
15,299
148
20,631
16,312
17,496
--
--
`
Total
Total Executive Management
FISCAL OPERATIONS
Bad debts and collections
Business and financial services
Cashiers office
19,447
(377)
17,524
1,775
--
(377)
(377)
--
16,884
600
1,694
2
15,183
598
8
--
10,498
346
6,791
254
405
0
17,484
1,696
15,781
8
10,844
7,044
405
Conflict of interest
3,160
--
3,159
1
2,129
1,033
1
Audit and management advisory services
1,265
(15)
1,280
--
1,317
663
715
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
21,533
1,681
19,843
9
14,290
8,363
1,120
5,995
2
74
--
5,915
2
6
--
4,073
--
3,394
2
1,472
--
5,997
74
5,917
6
4,073
3,396
1,472
19,576
4,436
15,140
1
8,425
11,931
779
1,055
538
6,134
386
-2,632
667
538
3,491
1
-12
250
382
12,584
805
157
4,112
--10,562
7,727
3,018
4,696
13
13,215
5,074
10,562
42
University of California, San Diego
2012-2013
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 building
Debt service insurance premium
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
Other support
Total
Total General Administrative Services
LOGISTICAL SERVICES
Construction management
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
734
393
70
450
(3,184)
8,365
388
94
7
253
(52)
84
79
98
49
11
26
2
393
-217
-3,000
---111
--675
--11
--
732
-70
45
(3,184)
5,321
388
-7
137
(52)
84
(596)
98
48
-26
0
--188
-45
-94
-5
----1
---
485
--155
-----608
-48
788
--10
71
3,600
1,210
(3,034)
1,059
1,603
--
2,540
(394)
(3,034)
----
9,640
7,071
2,235
42,940
14,599
27,988
Other Expenditures
Recharges
249
393
70
295
-8,365
388
94
7
315
(52)
36
(219)
166
49
1
34
---(0)
3,184
0
---670
--490
68
(0)
-78
2,500
---
1,099
1,601
1,627
-391
4,661
334
4,665
14,518
9,542
354
30,377
34,919
22,356
(294)
--
(294)
--
4,635
7,483
12,412
Media center
295
--
294
0
339
1,180
1,225
Imprints
237
--
230
7
1,121
2,263
3,147
-1,060
(312)
----
-1,060
(313)
--1
--805
19
1,060
3,432
19
-4,549
748
--
747
1
805
4,512
4,569
(224)
6
(229)
(1)
569
2,180
2,973
(17)
366
4,682
1,110
(54)
--379
471
--
(17)
366
4,302
639
(54)
--1
---
91
365
3,063
569
250
403
355
2,246
541
1,770
511
354
627
-2,073
Total
6,087
850
5,237
1
4,338
5,315
3,565
Police
4,904
44
4,823
37
5,024
2,329
2,449
(1,700)
505
(2,220)
15
7,148
16,018
24,866
8,588
61
23,979
41,280
55,206
Garage and transportation
Campus shuttle
Parking citation collection
Transportation services-central garage
Total
Mail and messenger services
Materiel management
Chemistry storehouse
BFS--sale of surplus property
BFS--purchasing
BFS--receiving
BFS--storehouse
Telecommunications services
Total Logistical Services
10,054
1,405
43
University of California, San Diego
2012-2013
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
7,978
13,997
41
(99)
7,453
12,576
484
1,520
3,469
2,474
4,509
11,523
-(0)
21
4,756
1
26
0
----
7
4,247
1
26
14
509
0
--
-8,249
---
21
(3,493)
1
26
-----
26,781
(57)
24,311
2,527
14,193
12,588
(0)
University communications
1,843
0
1,819
23
1,252
591
(0)
Publications office
1,001
--
1,000
1
686
689
374
29,624
(56)
27,129
2,551
16,130
13,868
373
--
--
--
--
--
(3,643)
--
--
(3,518)
(2,159)
2,601
(4)
466
(28)
33,119
84,281
3,830
14,560
172
6,058
2,585
4,507
10,110
(2,821)
29,191
443
8,173
403
(557)
35
1,787
14,029
-1,996
1,587
5,042
87
-23,244
683
4,317
14
(1,241)
--
2,036
530
-4,062
986
(534)
10,021
(2,823)
5,947
(240)
3,856
389
684
35
7
2
172
-12
-2
2
-------
76,689
51,543
24,949
197
18,984
154,162
96,457
228,530
24,352
125,651
78,527
718
227,856
44
(161,383)
--
66,473
44
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
EHS hazardous waste disposal
Grounds maintenance
Janitorial service
Plant service
Purchased utilities
Refuse disposal
Utilities operation
Contracts and grants administration
Compensated absences accrual
Other provision
Total Operation and Maintenance
of Plant
-(3,518)
438
120,518
-125
3,118
105,873
1,527
2,591
2
-1,465
2,427
5,564
4,114
1,713
120
--(538)
--
111,196
5,736
17,782
170
6,058
3,044
9,072
17,113
48,048
37,751
796
8,173
403
(19)
35
(0)
-96,552
3,434
5,812
-(0)
1,925
6,992
12,567
54,983
10,273
472
--(0)
--
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
Total Student Financial Aid
(161,383)
67,147
--
(161,383)
--
--
24,352
(35,732)
78,527
718
44
University of California, San Diego
2012-2013
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
Auxiliary business services
Auxiliary enterprises manager
Bike shop
Birch aquarium museum and bookshop
Birch aquarium-splash café
Bookstore
Catering and food services
Café 88 snack bar
Club med snack bar
Day care center
Grove cafe
Muir college sundry shop
Parking and transportation services
Triton outfitters
Price center operations
Game room
Mail services
Vending machine operations
Contracts and grants administration
Compensated absences accrual
(1,068)
879
536
3,406
8,655
1,331
2,317
2,971
3,615
1,654
1,533
3,728
1,326
2,574
7,482
3,736
3,978
------------------
(1,070)
879
536
3,406
8,657
1,331
2,315
2,970
3,615
1,654
1,533
3,728
1,326
2,574
7,483
3,736
3,978
2
---(2)
-2
1
------(1)
---
13,411
162
-557
1,335
-209
587
--356
---1,791
892
104
(14,480)
716
536
2,849
7,705
1,450
2,200
2,688
3,634
1,761
1,176
3,964
1,326
2,712
5,896
3,183
4,130
48,652
--
48,650
2
19,405
31,447
2,199
1,973
5,242
7,418
2,172
8,654
5,280
6,849
--------
1,973
5,245
7,420
2,172
8,660
5,281
6,856
-(3)
(2)
-(6)
(1)
(7)
-790
1,712
285
2,501
921
1,179
2,210
4,575
6,424
1,888
9,924
5,275
6,048
237
123
717
1
3,771
917
378
37,589
--
37,608
(19)
7,388
36,343
6,142
238
309
258
1,038
369
19,621
15
23
827
3,828
1
213
15,525
97
---------------
238
308
256
1,038
369
19,610
14
23
827
3,794
1
208
15,221
95
-1
1
--10
0
-0
34
-5
305
2
133
1,423
72
276
151
3,706
258
14
199
1,923
-70
5,010
17
105
(1,117)
194
768
218
24,546
(226)
10
645
2,725
1
148
21,786
90
-(2)
8
5
1
8,631
17
1
17
820
-5
11,271
10
23
424
(96)
(33)
(221)
Total
------
23
424
(96)
(33)
(221)
-0
----
18
325
--(202)
(1)
---384
119
92
304
19
107
0
237
-138
205
339
256
6
541
(96)
(33)
(19)
-441
----
42,461
--
42,101
359
13,394
50,292
21,225
Total Auxiliary Enterprises
128,701
--
128,359
342
40,187
118,081
29,567
ELIMINATED CAPITAL
EXPENDITURES
(88,077)
(6,782)
(81,294)
FUNDING STREAM ASSEMSSMENT
(19,039)
--
(27,093)
--
(41,944)
--
--
--
0
39,039
39,039
Total Current Funds Expenditures
$
3,192,286
$
392,462
$
45
1,993,262
$
806,562
$
1,624,680
$
2,023,199
$
455,593
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – FINANCIAL AID
University of California, San Diego
20012-2013
(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
Anesthesiology
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
p
gy
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
Create
International studies
Economics
Ethnic studies
History
Latin american studies
Literature
Mathematics
Music
Organized research units
Centers
Chronogbiology
Comparative immigration studies
Magnetic recording
Research in language
Super Computer
$
1,080
$
--
$
453
$
627
--
401
1,160
128
231
11
10
262
919
---
668
399
809
171
4
245
247
22
27
50
30
--
637
104
532
149
5
-(1)
--
3,608
877
128
2,603
2,099
215
1,473
411
10,121
(3)
48
605
213
3,930
1,329
133
256
--47
-----
11,142
(3)
7
11
-82
---
289
660
380
36
12
19
474
163
909
1,181
63
307
11
180
361
----20
19
----------
-18
----12
(8)
55
90
29
62
11
22
361
21,421
342
11,891
9,188
4,137
--
2,455
31
2,473
1,414
24
115
5
64
6
83
11
4
180
99
28
292
313
--4
10
6
14
11
1
46
14
83
54
77
324
25
------
47
1,080
$
--
401
1,160
---
663
399
810
171
-----
4
3,604
--
96
2,003
--
(1,277)
-41
547
213
3,848
1,329
133
61
--66
2
50
(4)
--
10,060
(3)
48
539
211
3,880
1,333
133
---------
289
642
380
36
(8)
-462
171
854
1,091
34
245
-158
--
------28
-85
----(5)
--
289
660
380
36
12
19
446
163
824
1,181
63
307
11
185
361
----------------
283
21,138
--
1,682
104
4,033
--
-7
18
2
----18
---1
3
2,174
1,083
22
115
1
54
-51
-3
134
84
-(15)
138
-8
---8
-----
31
2,488
1,276
24
107
5
64
6
75
11
4
180
99
--------------
-54
--11
83
-77
324
14
83
43
77
324
25
------
-11
----
University of California, San Diego
20012-2013
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(UNAUDITED)
Current Funds
Total
United states-mexican studies
Institutes
Engineering in medicine
Global conflict and cooperation
Neural computation
Cognitive science
Education studies
Nano engineering
p y
Physicial science
Physics
Political science
Psychology
Other
Social sciences
Sociology
Theatre and dance
Urban studies and planning
Visual arts
110
3
60
340
106
159
117
33
7
63
69
38
57
80
112
(2)
28
Total
PROVOST SIX COLLEGE
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Marine resources
Marine physical laboratory
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
OTHER
Astrophysics and space
Eleanor roosevelt college
Extension stipend
Human information process
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
82
23
Restricted
Salaries and
Wages
Other
Expenditures
71
39
--
---------8
---2
---
3
60
340
106
159
117
33
7
63
61
38
57
80
110
(2)
28
-----------------
5
3
60
340
41
158
74
15
7
8
41
11
57
-75
(2)
--
Recharges
---65
1
13
--25
28
4
-65
37
-24
-----30
18
-30
-23
-15
--4
6,452
1,083
254
5,115
231
6,221
--
8
8
--
--
--
8
--
271
3
-3
---
271
--
---
271
3
---
4
959
-1
---
4
958
---
4
959
---
1
251
876
1,174
21
---10
--
---21
--
1
251
876
1,143
21
------
1
251
876
1,174
21
------
3,560
14
21
3,525
--
3,560
--
15
25
619
4
2
17
-2
-4
---
-2
619
----
15
21
--2
17
-------
15
25
663
4
2
17
--(44)
----
35,230
(11,158)
28
11,520
10,287
--
16,388
(69,444)
28
7,322
47,999
--
----
35,230
(11,158)
28
----
24,782
21,813
(52,407)
55,376
--
24,826
(44)
228,530
24,352
125,651
78,527
718
227,856
(44)
--
--
(161,383)
--
(161,383)
$
Distribution
67,147
-$
(161,383)
24,352
$
48
(35,732)
$
78,527
$
718
$
66,473
$
(44)
CURRENT FUNDS EXPENDITURES
BY FUND SOURCE
University of California, San Diego
2012-2013
(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
Auxiliary enterprises
$
Unrestricted
201,112
41,081
4,003
37,993
26
-32,873
51,022
24,352
--
$
Distribution
Restricted
201,112
41,081
4,003
37,993
26
-32,873
51,022
24,352
--
-----------
Salaries and
Wages
Other
Expenditures
$
$
130,175
22,174
2,555
9,410
-2,461
16,269
(1,249)
337
--
70,936
18,908
1,451
28,583
26
(2,461)
16,874
52,271
24,015
--
Recharges
(2)
0
3
(0)
--271
----
Total General Funds
392,462
392,462
--
182,131
210,602
272
TUITION AND FEES
Instruction
189,705
189,705
--
116,801
77,371
4,468
322
322
--
94
230
519
27,847
-74,338
24,023
9,736
519
27,847
-74,338
24,023
9,736
-------
473
19,606
-27,121
12,815
1
426
8,240
-47,218
11,207
9,734
381
--1
(0)
--
(26,840)
349
(26,840)
349
---
42
340
(26,838)
9
44
--
299,998
299,998
--
177,295
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Tuition and Fees
50
127,599
2
4,895
University of California, San Diego
2012-2013
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
FEDERAL GOVERNMENT
Appropriations
Research
Public service
Academic support
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
Instruction
Research
Public service
Operation and maintenance of plant
Student financial aid
Total
Total Federal Government
Unrestricted
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
----
----
----
----
----
----
--
--
--
--
--
--
4,963
429,791
2,562
5,586
1
2,438
118
24
68,225
74
-----------
4,963
429,791
2,562
5,586
1
2,438
118
24
68,225
74
1,891
190,189
1,552
605
1
894
117
24
76
126
3,072
239,602
1,010
4,981
-1,544
1
-68,149
(52)
-----------
513,781
--
513,781
195,475
318,306
--
-17,709
73
---
------
-17,709
73
---
-8,662
60
---
-9,047
12
---
------
17,781
--
17,781
8,722
9,059
--
531,563
--
531,563
204,197
327,366
--
51
University of California, San Diego
2012-2013
(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
1,045
35,500
789
3,141
1,657
98
(3,299)
--------
1,045
35,500
789
3,141
1,657
98
(3,299)
168
15,283
477
-899
-8
877
20,217
312
3,141
757
98
(3,307)
--------
Total Special State Appropriations and Contracts
38,931
--
38,931
16,836
22,096
--
Research
Public service
Academic support
Student services
3,612
6,396
8
21
-----
3,612
6,396
8
21
1,570
3,705
2
19
2,043
2,691
7
1
-----
Total Local Government
10,037
--
10,037
5,295
4,742
--
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND
CONTRACTS
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
9,186
190,364
1,886
2,718
217
1,341
3,830
-11,098
(3)
49
-15
--1,146
---
9,188
190,315
1,886
2,703
217
1,341
2,684
-11,098
4,404
98,706
688
579
5
150
2,743
-247
4,782
91,674
1,198
2,139
213
1,191
1,088
-10,851
0
17
(0)
-1
1
----
Total Private Gifts, Grants and Contracts
220,640
1,208
219,432
107,524
113,134
18
52
University of California, San Diego
2012-2013
(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
12,472
10,838
318
9,248
272
34,786
4,604
4,692
888
11,367
9,024
316
8,479
253
34,571
4,432
2,189
888
1,105
1,814
2
769
19
215
172
2,503
--
7,105
4,226
140
1,956
27
13,453
841
0
--
5,049
6,612
187
7,292
245
21,625
3,763
4,691
888
(318)
-9
--293
----
Total Endowment and Similar Funds
78,118
71,519
6,599
27,749
50,353
(16)
SALES AND SERVICES OF
EDUCATIONAL ACTIVITIES
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
232,929
10,286
1,065
215,736
4,024
113
81
578
232,929
10,286
1,065
215,736
4,024
113
81
578
---------
227,487
8,032
454
116,194
1,943
28
154
(5)
67,676
3,241
728
169,536
2,441
86
(73)
583
62,233
987
117
69,995
360
1
---
Total Sales and Services of Educational Activities
464,813
464,813
--
354,287
244,218
133,692
SALES AND SERVICES OF
AUXILIARY ENTERPRISES
Student services
Student financial aid
Auxiliary enterprises
1,273
(18,963)
126,359
1,273
(18,963)
126,359
----
564
-37,410
756
(18,963)
113,273
46
-24,324
Total Sales and Services of Auxiliary Enterprises
108,669
108,669
--
37,974
95,065
24,370
53
University of California, San Diego
2012-2013
(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
-967,971
-967,971
---
(13)
419,459
13
578,533
-30,021
Total
967,971
967,971
--
419,446
578,545
30,021
OTHER SOURCES
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
6,852
17,206
289
12,882
343
8,483
15,607
2,145
31
(354)
6,852
17,206
289
12,882
343
8,483
15,607
2,145
31
(354)
-----------
2,473
(847)
199
3,242
228
3,975
57,315
19,212
11
2,311
13,804
32,165
451
30,732
13,106
11,723
51,366
79,926
20
4,410
9,425
14,112
360
21,092
12,991
7,214
93,074
96,992
-7,074
Total Other Sources
63,485
63,485
--
88,118
237,701
262,335
3,607
1,344
4
3,200
272
107
646
6,070
25
325
3,607
1,344
4
3,200
272
107
646
6,070
25
325
-----------
1,452
223
-315
-37
1,802
----
2,154
1,121
4
2,885
272
70
(1,148)
6,070
25
325
------7
----
15,599
15,599
--
3,829
11,778
7
$ 3,192,286
$ 2,385,724
806,562
$ 1,624,680
$ 2,023,199
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
(1) Excludes State Specific General Funds
(2) Includes State Specific General Funds
54
$
$
455,593
CURRENT FUNDS EXPENDITURES
BY EXPENDITURE CATEGORY BY FUND SOURCE
University of California, San Diego
2012-2013
(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
235,273
$
149,147
$
50,029
$
33,490
$
2,607
23,156
41,569
6,420
21,728
1,012
5,492
15,632
13,268
92
1,081
299,998
177,295
56,533
62,390
3,780
Grants
Contracts
469,837
61,726
195,475
8,722
55,302
2,224
208,137
50,565
10,923
215
Total
531,563
204,197
57,526
258,702
11,138
Appropriations and contracts
General
38,931
392,462
16,836
182,131
4,686
49,641
16,899
156,279
510
4,411
Total
431,393
198,967
54,327
173,178
4,921
10,037
5,295
2,006
2,651
85
Gifts
Contracts
55,016
123,907
25,329
62,030
6,288
16,794
19,026
41,529
4,373
3,554
Total
220,640
107,524
28,901
74,897
9,318
78,118
27,749
8,187
39,728
2,454
Medical group activities
464,813
354,287
84,114
21,087
5,325
Total
464,813
354,287
84,114
21,087
5,325
Parking operations
Residence and dining halls
Bookstore
Other
15,952
86,529
20,647
(14,459)
2,764
28,413
3,972
2,825
1,191
12,506
1,406
1,113
11,669
45,028
15,256
(18,429)
328
582
13
32
Total
108,669
37,974
16,216
53,524
955
967,971
419,446
136,617
410,153
1,755
OTHER SOURCES
63,485
88,117
47,171
(76,813)
5,010
RESERVES
15,599
3,829
1,339
10,206
Total
FEDERAL GOVERNMENT
STATE GOVERNMENT
LOCAL GOVERNMENT
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
Total Current Funds Expenditures
$
3,192,286
$
1,624,680
$
492,937
$
1,029,703
225
$
44,966
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.
56
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – LOC “O”
University of California, San Diego - Location "O"
2012 - 2013
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
RESEARCH
White mountain research station
$
$
(31)
$
$
3
$
$
(34)
$
$
--
$
$
--
$
$
(31)
$
$
--
PUBLIC SERVICE
Mathematics diagnostic
testing project
66
--
66
--
45
21
--
253
--
253
--
238
129
114
ACADEMIC SUPPORT
White mountain research station
Total Current Funds Expenditures
$
288
$
3
$
285
$
--
$
283
$
119
$
114
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 financial
schedule totals.
58
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, 2013
2011-2035
72,806
175,504
248,310
various
2011-2013
2,124
156,761
158,885
Interest
Rate
Maturity
Years
2.3-11.8%
Revenue bonds
Medical center
5.1-10%
2011-2047
172,497
--
172,497
General revenue bonds
4.9%
2011-2041
5,530
1,069,630
1,075,160
Multi-purpose projects
5.1%
2011-2027
--
4,826
4,826
74,787
--
74,787
$
327,744
$ 1,406,721
$ 1,734,465
$
367
$
$
Third party debt
Total External Long Term Debt
Regents' loans
6.5%
2011-2014
Total Long Term Debt
$328,111
--
$1,406,721
367
$1,734,832
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
$
17,957
309,787
$
Total Long Term Debt
$
327,744
$ 1,406,721
60
43,855
1,362,866
$
61,812
1,672,653
$ 1,734,465
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2012
Mortgages and Other Borrowings
Cap equip program
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
Muir college apartments
Revelle college apartments
Rebecca & john moores ucsd cancer center
SEP program: state operating
$
4,260
14,033
-5,015
-10,620
200
$
-8,963
49,502
15
40,719
-3,484
$
$
1,104
----6,520
--
3,156
22,996
49,502
5,030
40,719
4,100
3,684
FY 12/13
Interest
$
25
----57
--
1,150
--217
19,821
--2
--
7,513
23
--
7,536
--
117,698
46,687
7,624
156,761
84
3,964
--
285
3,679
187
48,250
21,587
10,457
30,990
-----
1,720
1,918
1,085
1,090
46,530
19,669
9,372
29,900
2,400
637
537
1,516
1,472
30,265
25,472
3,700
-----
477
705
2,264
266
995
29,560
23,208
3,434
235
1,869
751
174
788
3,430
6,893
----
256
1,085
613
532
2,345
6,280
126
152
203
187,268
--
11,764
175,504
8,787
Variable Rate Demand (Pool 4)
Deferred maintenance
1,352
--
658
694
51
Variable Rate Demand (Pool 5)
Deferred maintenance
1,696
--
537
1,159
71
Variable Rate Demand (Pool 6)
Deferred maintenance
2,028
--
471
1,557
88
Variable Rate Demand (Pool 8)
Deferred maintenance
1,735
--
319
1,416
66
310
1,056
1,904
259
308
1,118
343
168
1,963
1,327
310
------------
85
758
525
71
85
501
245
85
541
235
85
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
(20,136)
(37,033)
Repayments
Outstanding
June 30, 2013
-----
Telemed & prime-heq education facility
20,136
37,033
217
18,671
Additions/
Adjustments
Revenue Bonds
Revenue Bonds (continued)
General Revenue Bond (2003 A)
Bookstore
Cellular and molecular medicine east
La jolla del sol
North campus recreation area
Parking and roadway improvements, phase I (pool 1)
Parking and roadway improvements (pool 1b)
Price center
Roger and ellen revelle laboratory
Student residence halls and apartments
UCHS (originally series a)
UCHS refurbishment (pool 1)
1,701
15,037
10,457
1,424
1,689
9,918
4,947
1,713
10,776
4,729
1,703
61
(1,391)
(13,981)
(8,553)
(1,165)
(1,381)
(8,800)
(4,604)
(1,545)
(8,813)
(3,402)
(1,393)
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2012
Additions/
Adjustments
Repayments
Outstanding
June 30, 2013
64,094
(55,028)
9,066
--
3,216
1,944
1,734
2,616
9,373
1,021
632
555
5,717
(1,806)
(1,610)
(2,430)
(8,705)
(948)
(587)
(515)
(5,310)
138
124
186
668
73
45
40
407
---------
96
86
129
464
51
31
27
283
1,498
738
(1,391)
(685)
107
53
---
74
37
2,545
291
1,955
2,506
7,232
4,681
(2,364)
-(1,816)
(2,327)
(6,717)
(4,347)
181
291
139
179
515
334
-------
126
13
97
124
358
232
Total General Revenue Bond (2003 B)
45,038
(41,558)
3,480
--
2,228
General Revenue Bond (2005 C)
California institute of telecommunications and
information technologies (cal it2)
Miramar warehouse
Multi-purpose building
Skaggs school of pharmacy and pharmaceutical sciences
Student academic services facility
Rebecca & john moores ucsd cancer center
12,882
4,241
11,834
8,074
217
28,981
(12,702)
(4,113)
(11,476)
(7,830)
-(28,105)
180
128
358
244
217
876
-------
612
201
562
384
10
1,377
Total General Revenue Bond (2005 C)
66,229
(64,226)
2,003
--
3,146
804
(472)
332
--
32
2,623
(2,609)
14
--
125
Total General Revenue Bond (2003 A)
General Revenue Bond (2003 B)
Biology field station/site development
Campus ambulatory care center
Campus services complex, phase I
Clinical sciences building
Early childhood education center
Early childhood education center expansion
Managed care
Medical center ambulatory care center
Medical center cardiac care unit expansion
and modernization
Medical center eleventh floor operating room
Medical center outpatient center renovations
and cardiac catheterization suite expansion
Medical center west wing renovations
Parking and roadway improvements, phase III
Shiley eye center
Torrey pines center north
Torrey pines center south
General Revenue Bond (2005 D)
Central utilities plant steam turbine generator and chiller
General Revenue Bond (2005 G)
Student academic services facility
FY 12/13
Interest
General Revenue Bond (2005 I)
California institute of telecommunications and
information technologies (cal it2)
Student academic services facility
217
48
---
217
48
---
11
2
Total General Revenue Bond (2005 I)
265
--
265
--
13
24,493
46,393
15,621
10,161
15,642
2,807
721
3,510
2,085
36,699
17,695
------------
771
91
529
344
529
71
-7
4
67
1,020
23,722
46,302
15,092
9,817
15,113
2,736
721
3,503
2,081
36,632
16,675
1,142
2,124
730
475
731
130
36
161
95
1,707
849
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
62
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2012
Total General Revenue Bond (2007 J)
Additions/
Adjustments
Repayments
Outstanding
June 30, 2013
FY 12/13
Interest
175,827
--
3,433
172,394
8,180
General Revenue Bond (2007 K)
Nierenberg hall
Recreational/intramural and athletic complex
Warren college residence halls
1,924
19,282
21,749
----
110
1,105
1,247
1,814
18,177
20,502
93
934
1,053
Total General Revenue Bond (2007 K)
42,955
--
2,462
40,493
2,080
7,450
--
130
7,320
366
8,345
21,790
108,920
2,815
44,415
63,800
-------
525
380
1,900
50
775
1,115
7,820
21,410
107,020
2,765
43,640
62,685
429
1,178
5,889
152
2,402
3,450
250,085
--
4,745
245,340
13,500
1,020
2,365
---
188
1,159
832
1,206
44
100
3,385
--
1,347
2,038
144
5,680
1,590
6,955
----
----
5,680
1,590
6,955
292
82
359
65
1,370
1,080
10,240
2,430
260
10,880
1,590
---------
-----15
645
--
65
1,370
1,080
10,240
2,430
245
10,235
1,590
3
71
56
529
126
12
507
81
42,140
--
660
41,480
2,118
5,690
13,510
58,645
----
----
5,690
13,510
58,645
213
524
2,275
560
11,655
8,905
83,215
15,790
5
-------
-------
560
11,655
8,905
83,215
15,790
5
22
452
345
3,227
611
--
197,975
--
--
197,975
7,669
161
1,042
---
---
161
1,042
8
51
General Revenue Bond (2008 L)
SIO storm/seawater management
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
63
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2012
Additions/
Adjustments
Repayments
Outstanding
June 30, 2013
FY 12/13
Interest
Campus services complex, phase 1
Clinical sciences building
216
775
---
---
216
775
11
38
Central utilities cogeneration addition
Central utilities plant steam turbine generator and chiller
Functional mri center
578
356
99
----
----
578
356
99
28
17
5
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
General Revenue Bond (2010 U)
Eleanor roosevelt college housing and dining
Inst.of Geo./Planetary PhysicsIGPP
Science research park infrastructure
Student academic services facility
14,438
916
649
448
-----
12
6
1
--
14,426
910
648
448
722
40
32
22
Total General Revenue Bond (2010 U)
16,451
--
19
16,432
816
General Revenue Bond (2010 V)
East campus office building
Health sciences biomed research facility
Marine ecosystem sensing laboratory
19,078
25,049
1,207
(19,078)
(25,049)
(1,207)
----
----
----
Telemed & prime-heq education facility
20,603
(20,603)
--
--
--
65,937
(65,937)
--
--
--
Total General Revenue Bond (2010 S)
General Revenue Bond (2010 T)
Student academic services facility
Total General Revenue Bond (2010 V)
General Revenue Bond (2011 AB)
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
------
------
5,351
1,164
1,103
3,381
123
251
58
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
18,409
35
1,775
1,583
4,415
12,323
1,183
827
3,433
729
1,635
34
--------------
-1,860
------84
-----
598
16,549
35
1,775
1,583
4,415
12,323
1,183
743
3,433
729
1,635
34
30
824
2
88
74
206
575
59
37
161
35
81
2
92
--
--
92
5
W. m. keck building equipment (fmri)
64
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2012
Total General Revenue Bond (2011 AB)
Additions/
Adjustments
Repayments
Outstanding
June 30, 2013
FY 12/13
Interest
58,193
--
1,944
56,249
2,688
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
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
----------------------------
1,245
1,033
1,675
312
1,111
6,004
655
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
----------------------------
1,245
1,033
1,675
312
1,111
6,004
655
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
----------------------------
Total General Revenue Bond (2013 AF)
--
90,271
--
90,271
--
---
371
285
---
371
285
---
-------------------------
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
-------------------------
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
-------------------------
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
65
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2012
Torrey pines center south
UCHS refurbishment (pool 1)
Warren apartments
Total General Revenue Bond (2013 AG)
Additions/
Adjustments
Repayments
Outstanding
June 30, 2013
FY 12/13
Interest
----
895
286
603
----
895
286
603
----
--
53,682
--
53,682
--
LPR (2005 B)
Hopkins parking structure
17,174
(16,765)
409
--
16
LPR (2007 D)
East campus graduate housing
70,985
(11,820)
1,175
57,990
2,915
LPR (2010 E)
Hopkins parking structure
2,978
--
12
2,966
134
LPR (2012 G)
East campus graduate housing
Hopkins parking structure
Muir college apartments
Revelle college apartments
-----
11,664
15,292
17,350
31,920
114
127
365
670
11,550
15,165
16,985
31,250
408
556
626
1,152
Total LPR (2012 G)
--
76,226
1,276
74,950
2,742
Total Revenue Bonds
1,147,449
(38,236)
34,757
1,074,456
52,898
Total Long Term Debt Recorded
at the Office of the President
$
1,452,415
66
$
8,451
$
54,145
$
1,406,721
$
61,769
RECORDED AT THE SAN DIEGO CAMPUS
(UNAUDITED)
(Dollars in Thousands)
Regents' Loans
Bachman canyon lot
Science research park
Outstanding
July 1, 2012
Additions/
Adjustments
Repayments
$
$
$
Total Regents' Loans
277
90
---
---
Outstanding
June 30, 2013
$
277
90
FY 12/13
Interest
$
---
367
--
--
367
--
Capital Lease Obligations
Equipment - campus
Equipment - medical center
SPWB hillcrest seismic improvement
4,692
37,993
37,845
6,311
---
2,528
10,417
1,090
8,475
27,576
36,755
317
613
1,717
Total Capital Lease Obligations
80,530
6,311
14,035
72,806
2,647
2,124
--
--
2,124
15
Revenue Bonds
Cardiovascular center/thornton expansion
Moores cancer center
Solar energy projects GRB2010W
Solar energy projects GRB2012AE
Thornton hospital MCPRB2010G
123,715
18,742
3,510
-33,930
---2,385
--
-220
220
145
3,670
123,715
18,522
3,290
2,240
30,260
7,938
863
205
42
1,485
Total Revenue Bonds
179,897
2,385
4,255
178,027
10,533
76,081
--
1,294
74,787
3,860
Mortgages and Other Borrowings
Rebecca and john moores ucsd cancer center
Third Party Debt
San Diego Campus
$
338,999
$
8,696
$
19,584
$
328,111
$
17,055
SUMMARY SCHEDULE OF LONG TERM DEBT
(UNAUDITED)
(Dollars in Thousands)
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
Outstanding
July 1, 2012
Additions/
Adjustments
Repayments
Outstanding
June 30, 2013
$
$
$
$
338,999
1,452,415
$ 1,791,414
8,696
8,451
$
67
17,147
$
19,584
328,111
54,145
1,406,721
73,729
$ 1,734,832
FY 12/13
Interest
$
17,055
61,769
$
78,824
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Compiled and edited by UCSD Business & Financial Services