University of California, San Diego
Detailed Financial Schedules
For the Year Ended June 30, 2012
UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Unaudited Detailed Financial Schedules
for the Year Ended June 30, 2012
CONTENTS
A Letter from the Controller
Financial Overview
1
2-6
Ten Years Summarized selected data
7
Statement of Revenues and Expenses
8
Statement of Net Assets
9
Statement of Revenues, Expenses, and Changes
in Net Assets
10
Statement of Cash Flows
11
Notes to the Financial Schedules
12 - 20
Current Funds Revenues
21 - 22
Current Funds Expenditures by
Uniform Classification Category
23 - 29
Current Funds Expenditures by Department
30 - 44
Current Funds Expenditures - Financial Aid
45 - 47
Current Funds Expenditures by Fund Source
48 - 53
Current Funds Expenditures by
Expenditure Category by Fund Source
54 - 55
Current Funds Expenditures by Department – Loc “O”
56 - 57
Long-Term Debt Schedules
58 - 65
SAN DIEGO: OFFICE OF THE CONTROLLER
LA JOLLA, CA 92093-0951
TEL: (858)534-0660
February 19, 2013
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, 2012.
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 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, 2012, the San Diego Campus averaged 28,375 employees [8,724 academic and
19,651 staff] and in the Fall Quarter served 29,324 students [23,046 undergraduate and 6,278 graduate and
professional students]. Academic programs are conducted in the 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 Medical Center
serves as the campus teaching hospital.
Summarized, unaudited financial statements for the campus 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 of long-term debt.
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 .
The discussion and analysis provides an overview of the financial position and activities of the University of California,
San Diego for the year ended June 30, 2012, with selected comparative information for the year ended June 30,
2011 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 .
FINANCIAL OVERVIEW
The University’s Financial Position
The statement of net position (see page 8) 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, 2012, the University’s net position were $2.79 billion,
with assets of $5.27 billion and liabilities of $2.48 billion. The major components of assets, liabilities, and net position
as of 2012 and 2011 are as follows (in thousands).
2012
ASSETS
Cash and equity
in treasurer's investments
Receivables
Inventories
Capital position, net
Other position
Total assets
LIABILITIES
Debt
Other liabilities
Total liabilities
$
$
1,370,486
462,651
27,849
3,305,325
107,339
5,273,650
$
1,791,047
$
692,353
2,483,400
2
2011
$
CHANGE
$
$
1,338,619
371,873
26,727
3,009,588
133,603
4,880,410
$
1,739,287
$
$
619,704
2,358,991
$
$
31,867
90,778
1,122
295,737
(26,264)
393,240
51,760
72,649
124,409
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
NET POSITION
Reserved for minority interests
Invested in capital assets,
net of related debt
Restricted
Expendable
Unrestricted
Total net assets
$
$
46,875
$
31,418
$
15,457
1,513,911
1,269,933
243,978
147,068
1,082,396
2,790,250
147,954
1,072,114
2,521,419
(886)
10,282
268,831
$
$
The University’s Assets
UC San Diego total assets increased by $393.24 million to $5.27 billion in 2012, compared to $4.88 billion in 2011,
primarily due to capital assets net of depreciation increasing by $295.73 million.
Cash and equity in treasurer’s investm ents—The University’s cash and equity in treasurer’s investments totaled
$1.37 billion at the end of 2012 and $1.34 billion at the end of 2011. The net increase of $32.46 million is due to an
increase in the short-term investments component of $33.49 million, offset in part by a decrease in cash of $1.03
million.
Accounts receivable, net—Accounts receivable in total increased by $90.78 million to $462.65 million in 2012 from
$371.87 million in 2011. The increase is in the Medical Centers ($84.89 million) and Other ($30.86 million) category,
offset in part by a decrease in the State and federal government category (-$24.97 million). The change principally
reflects patient receivables which increased $39.3 million and receivables from the State for Medicaid programs
increased $43.7 million.
I nvestm ents—Investments classified as current assets are generally fixed or variable income securities in the
Short Term Investment Pool (STIP) and Total Return Investment Pool (TRIP) with a maturity date within one
year. Noncurrent investments include securities in the General Endowment Pool (GEP) or other pools, in
addition to fixed or variable income securities in STIP and TRIP with a maturity date beyond one year. The TRIP
investment pool, established in 2009, is managed to a total return objective and is intended to supplement
STIP. The financial markets, both domestically and internationally, have been volatile in recent times and this
has affected the valuation of investments. The 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 negative
return of 0.7 percent in 2012 and a positive return of 20.2 percent in 2011. TRIP had positive returns of 6.7
percent in 2012 and 11.2 percent in 2011. STIP had positive returns of 2.4 percent and 2.5 percent in 2012 and 2011,
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.
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 $295.74 million to $3.31 billion in 2012.
The increase reflects current year capitalized capital construction projects for the Sanford Consortium for
Regenerative Medicine building, $107.80 million; the Telemed HEQ Education Facility building, $59.70 million, the
Management School Phase 2, $39.9 million; the East Campus Office Building, $25.6 million; and the Structural and
Materials Engineering building, $72.40 million.
All Other assets- -Other assets including investments held by trustees, pledges receivable, notes and mortgages
receivable, and inventories decreased by $25.74 million in 2012 versus 2011. The decrease in 2012 is primarily the
result of the use of funds held by trustees for the construction of the Sanford Consortium for Regenerative Medicine
building, which was essentially completed in December of 2011.
3
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
The University’s Liabilities
The University’s liabilities totaled $2.48 billion in 2012. This total includes the liabilities of $1.45 billion for capital
projects that provide financing for projects on more than one campus and are accounted for centrally at the UC
Office of the President (UCOP).
Debt— Capital assets are financed from a variety of sources, including university equity contributions, federal and
state support, revenue bonds, bank loans, leases or structures that involve separate legal entities. Total debt
increased by $51.76 million to $1.79 billion in 2012. The major increase in 2012 was for several revenue bonds for a
total of $396.06 million for several building construction projects.
Other liabilities—Other liabilities increased by $72.65 million to $692.35 million in 2012 from $619.70 million in
2011. This increase is principally the result of other liabilities +$138.31 million with the current liability to the Office
of the President for newly issued general revenue bonds, $109.00 million, the major component.
The University’s Net position
Net assets represent 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 $268.83 million to $2.79 billion in 2012. For the
period ended June 30, 2012, under GASB 14 guidelines, the inclusion of the Sanford Consortium for Regenerative
Medicine included third-party debt of $68.56 million, gift revenues of $ 0.66 million.
I nvested in capital assets, net of related debt—This category increased to $1.51 billion in 2012, compared to
$1.27 billion in 2011. The increase represents the University’s continued investment in its physical facilities. Principal
projects financed and capitalized in 2012 were the Sanford Consortium for Regenerative Medicine building, the
Telemed HEQ Education Facility building, the East Campus Office building, the Management School Phase 2 building,
Thornton Hospital Bed Tower, and the Structural and Materials Engineering building.
Restricted expendable—The decrease of $.87 million in 2012 to $147.07 million reflects an decrease of $5.38
million in in debt service, a decrease of $.72 million in capital projects, offset in part by a increase in gifts of $6.53
million.
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 $10.28 million to $1.08 billion in 2012. The increase reflects a $40.60 million
increase in reserves (primarily the Medical Center), and a $21.30 million increase in general funds. There was also a
$33.59 million decrease in specific funds (the University’s unrestricted funds).
The University’s results of operations
The statement of revenues, expenses, and changes in net position (see page 9) 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 $3.09
billion and $3.23 billion in 2012 and 2011, respectively. This diversified source of revenue increased by $190.15
million in 2012. 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.
4
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Student tuition and fees, net— Net student tuition and fees were $388.52 million and $350.45 million in 2012
and 2011, respectively. Student tuition and fees, net of scholarship allowances, increased by $38.07 million and
$37.80 million in 2012 and 2011, respectively The increases in student tuition and fees 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 low-income students. In 2012 and 2011, enrollment decreased by 1.9 percent grew by 2.7 percent,
respectively. Mandatory tuition and fees for resident undergraduates were not changed in 2012. Mandatory tuition
and fees for resident undergraduates were increased 8.0 percent and 15.0 percent effective summer 2011 and 2010,
respectively. Additional mid-year increases in tuition of 9.6 percent effective fall 2011 and 15.0 percent effective
winter 2010 were approved in response to reductions in state educational appropriations. Nonresident
undergraduates and both resident and nonresident graduate students also experienced increases in mandatory
tuition and fees. Professional degree supplemental tuition varies by discipline, although most programs increased
supplemental tuition levels in 2012 and 2011Grants and contracts—Revenues from grants and contracts increased
$26.94 million in 2012 to $986.81 million. This revenue represents support from a variety of federal, state, private,
and local agencies, with funding from the Sanford Consortium for Regenerative Medicine, a new facility, being a
major contributor in 2012. Funding from all other sources showed slight increases in fiscal 2012 despite the
unfavorable economic environment.
M edical Center—Total operating revenues for the year ended June 30, 2012 were $1.04 billion, an increase of
$82.1 million, or 8.6 percent, over 2011. For the years ended June 30, 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 for 2012 increased by $96.7 million, or 10.7 percent, over 2011The increase in 2012
over 2011 was due to increased patient volume, contract price increases, higher intensity of patients as measured by
the total case mix index, improved collections, and to $8.0 million in net patient revenue from the hospital fee
program. 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.
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. An increase of
$6.0 million, or 14.1 percent, in 2012 in other operating revenue was due to $5.5 million from Medicare and the State
as an incentive payment for meeting Federal and State standards for “meaningful use” of electronic health record
technology, and also from increased joint venture income.
Sales and services, educational activities—Revenues from educational activities grew by $60.16 million to
$372.12 million in 2012 compared to $311.96 million in 2011. The increase is primarily due to a $28 million increase
in the medical group’s patient revenue and a $19 million increase stemming from the pediatric groups affiliation with
Children's Hospital. In the period the emergency department was transferred to the medical group from the medical
center, for a one-time gain of $10 million. Increased patient volumes as well as increased revenues from the cancer
center were also contributing.
State educational appropriations—Educational appropriations from the state of California decreased by $72.62
million to $225.40 million in 2012. The State’s continued fiscal crisis in 2012 resulted in an increased rate of
additional reductions in overall state funding by the legislature and the governor versus the prior years’ increase.
While the one-year change between 2012 and 2011 reflects a significant decrease in state educational appropriations
of 24.37 %, when compared to 2008, the decline is essentially the same percentage, as there were increases in state
and one-time federal funding in each of the previous two years.
Private gifts—Private gifts increased by $17.05 million in 2012 to $68.33 million. The category includes transfers of
gifts and endowment income from the UC San Diego Foundation for donor specified purposes. While no single gift
accounts for the increase and fund raising is somewhat unpredictable in nature, there were many gifts and bequests
received for a wide variety of new as well as existing campus purposes in 2012.
5
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Expenses associated with core activities
Expenses associated with the University’s core activities, including those classified as non-operating expenses,
increased by $308.23 million, from $3.01 billion to $3.32 billion in 2012.
Salaries and wages —More than 47 percent of the university’s expenses are related to salaries and wages. During
2012, salaries and wages increased to $1.57 billion. The increase of $88.21 million reflected programmed faculty
merits, necessary new hiring, and increased costs due to union contract wage implementations.
Benefits—Employee benefits costs increased by $22.30 million to $325.92 million in 2012, principally due to higher
health insurance and workers compensation costs. Beginning in May 2010 and for subsequent years, the employer
and employee contributions to UCRP have incrementally increased as a percent of covered salary and wages due to
increased plan funding requirements due primarily to past lower than planned investment performance. This resulted
in a $45.39 million increase in 2012 over 2011.
Utilities—During 2012, utility expenses were $45.44 million, a decrease of $1.31 million from fiscal 2011, primarily
as a result of an aggressive solar panel installation program and other energy-saving steps taken by the University.
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 were higher by $24.43 million in 2012. In addition, scholarship
allowances, representing financial aid and fee waivers awarded by the university, are also forms of scholarship costs
that increased by $31.15 million. However, scholarship allowances are reported as an offset to revenue, not as an
operating expense, resulting in the apparent decrease of $6.72 million. On a combined basis, as the university
continues its commitment to provide financial support for needy students, financial aid in all forms grew to $234.73
million in 2012 from $210.30 million in 2011, and increase of $24.43 million, or 11.62%.
Other expenses—Other expenses consists of a variety of expense categories, including travel, rent, insurance, legal
settlements, and repairs and maintenance, plus any gain or loss on disposals of capital assets and other nonoperating expenses. Expenses in this category were $463.43 million in 2012, or an increase of $84.35 million over
2011. Key contributors were an new UCOP assessment fee of $42.21 million reflecting a changed method for
assessing their overhead costs, and repairs and maintenance of $20.91 million. Changes made in the category of
“miscellaneous services”, -$286.01 million, resulted from their charges being re-categorized into other line items in
this area, making more detailed comparisons difficult.
Other Changes in Net Assets – Other changes in net assets are 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. The total of $97.45 million increased $3.42 million in 2012
over 2011.
In accordance with GASB reporting standards, operating losses were $221.13 million in 2012 and $160.93 million in
2011. 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, $322.10
million in 2012 and $379.97 million in 2011. This income is restricted by either legal or fiduciary obligations, and is
allocated for academic and research initiatives or programs, necessary debt service, or required for capital purposes.
Statem ent of cash flow s
In 2012, net cash outflow from operating activities was $153.29 million, with a net cash inflow of $353.10 million
provided by noncapital financing activities. By comparison, in 2011 the net cash inflow from operating activities was
$21.20 million, with an additional $407.38 million of cash provided by noncapital financing activities.
The net cash outflow from capital and related financing activities was $422.80 million in 2012 and $461.35 million in
2011. 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, the UCSD Medical Group, and student tuition.
6
University of California, San Diego
STATEMENT OF THE REVENUES AND EXPENSES(UNAUDITED)
For the fiscal years ended June 30, 2012 and June 30, 2011 (in thousands of dollars)
EMPLOYMENT
Academic
Staff
Total
STUDENT ENROLLMENT (Fall Quarter)
Undergraduate
Graduate and professional
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
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
6,605
16,281
28,375
28,071
27,406
27,112
26,265
26,011
24,625
24,187
23,550
22,886
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
19,088
4,460
29,110
28,200
27,682
26,876
25,964
25,278
24,707
23,548
23,046
6,278
Total
23,663
6,236
29,324
29,899
2009
2007
2006
2005
2004
2003
2012
2011
2010
2008
OPERATING AND NONOPERATING REVENUES
Student tuition and fees, net
$
388,522 $
350,453 $
312,657 $
260,915 $
230,451 $
202,465 $
192,606 $
176,265 $
144,887 $
119,801
Grants and contracts
986,807
959,865
882,114
812,825
765,512
738,575
686,472
660,524
638,852
583,271
Medical Center
1,041,675
959,588
854,759
805,547
732,500
659,469
620,946
556,737
498,250
455,909
Educational activities
372,119
311,959
260,264
227,425
223,764
204,164
181,127
162,670
163,853
148,585
Auxiliary enterprises, net
152,875
136,374
133,842
134,575
130,696
120,610
109,378
106,167
100,455
88,325
State educational appropriations
225,404
298,025
244,612
282,346
301,300
282,940
260,587
250,531
268,539
295,733
20,860
21,113
State financing appropriations
14,699
15,639
13,030
17,602
18,658
21,579
17,313
16,775
Federal financing appropriation
7,343
6,698
4,325
Federal pell grants (1)
49,727
53,554
44,385
Private gifts
68,333
51,284
85,608
55,791
59,136
62,618
48,014
49,372
51,991
38,571
Investment income
37,242
26,876
20,306
24,613
24,505
22,384
19,562
14,486
12,401
13,329
Other
65,478
50,443
54,497
56,752
54,936
56,930
34,039
30,502
22,294
22,067
Total
$ 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 $ 1,780,290
OPERATING AND NONOPERATING EXPENDITURES
Salaries and wages
$ 1,569,706 $ 1,481,492 $ 1,394,308
Benefits
455,101
382,700
313,095
Scholarships and fellowships
74,093
80,811
90,265
Utilities
45,439
46,760
47,082
Supplies and materials
401,852
363,459
388,839
Depreciation and amortization
210,886
195,303
188,641
Interest expense (2)
75,899
75,138
55,137
Other
482,439
381,523
330,581
Total nonoperating expenditures
$ 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
$
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
$ 1,721,597
$
$
$
$
$
$
$
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
$
869,260
167,266
23,606
45,068
242,725
129,299
6,034
238,339
312,508
438,931
12,391
147,613
39,536
71,879
39,434
38,774
414,722
68,159
129,299
2,215
$ 1,715,461
$ 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 $ 2,991,254
(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)
(1,458,708)
$ 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 $ 1,532,546
(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.
7
University of California, San Diego
STATEMENT OF THE REVENUES AND EXPENSES(UNAUDITED)
For the fiscal years ended June 30, 2012 and June 30, 2011(in thousands of dollars)
Operating
Revenues
Student tuition and fees, net
Grants and contracts
Medical Center
Educational activities
Auxiliary enterprises, net
State educational appropriations
Federal financing appropriations
Federal pell grants
State financing appropriations
Private gifts
Investment income
Other revenues
Revenues supporting core activities
Expenses
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Interest expense
Other expenses
Building maintenance
Travel
Telecommunications
Other
$
Year Ended June 30, 2012
Nonoperating
388,522
986,807
1,041,675
372,119
152,875
57,379
2,999,377
$
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
1,569,706
455,101
74,093
45,439
401,852
210,886
158,519
37,580
32,216
235,117
Expenses associated with core activities
Income (loss) from core activities
Other Nonoperating Activities
$
3,220,509
(221,132) $
Total
75,899
341,109
3,296,408
119,977
Loss on disposal of capital assets, net
Operating
$
$
Year End June 30, 2011
Nonoperating
350,453
959,865
959,588
311,959
136,374
50,443
2,768,682
$
457,550
350,453
959,865
959,588
311,959
136,374
298,025
6,698
53,554
21,113
51,284
26,876
50,443
3,226,232
1,481,492
382,700
80,811
46,760
363,459
195,303
-
75,138
1,481,492
382,700
80,811
46,760
363,459
195,303
75,138
129,748
35,820
29,734
183,780
28
129,748
35,820
29,734
183,808
75,166
382,384
3,004,773
221,459
2,929,607
(160,925) $
298,025
6,698
53,554
21,113
51,284
26,876
$
Total
(19,007)
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
$
(2,413)
100,970
219,046
62,120
35,327
70,414
268,831
43,156
50,869
161,144
474,215
2,521,419
2,790,250
$
2,047,204
2,521,419
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.
2012 REVENUES SUPPORTING CORE ACTIVITIES
2012 EXPENSES ASSOCIATED WITH CORE ACTIVITIES
31% Medical Center
47% Salaries and Wages
29% Grants and Contracts
14% Benefits
11% Student Tuition and Fees
12% Supplies and Materials
11% Educational Activities
10% Other Expenses
7% State Educational Appropriations
4% Auxiliary Enterprises
6% 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
2% Utilities
8
Univeristy of California, San Diego
STATEMENT OF NET POSITION (UNAUDITED)
For the fiscal years ended June 30, 20012 and June 30, 2011 (in thousands of dollars)
UCSD
2012
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 investment 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
1,371,081
(595)
UCSD Foundation
2012
2011
$
1,338,619
-
$
3,094
78,307
$
2011
1,486
83,953
77,704
256,820
128,127
3,576
3,547
27,849
28,339
1,896,448
102,679
171,930
97,264
3,483
3,161
26,727
47,385
1,791,248
45
23,531
259
105,236
49
24,052
206
109,746
16,672
3,062
34,982
5,932,943
(2,627,618)
17,161
3,377,202
5,273,650 $
20,675
6,425
34,705
5,471,803
(2,462,216)
17,770
3,089,162
4,880,410
423,657
73,819
848
498,324
603,560
428,228
81,804
1,136
511,168
620,914
145,800
88,818
131,527
66,449
2,106
227,442
662,142
$
$
780
126
923
1,327
3,156
$
$
154,528
151,839
126,049
57,267
1,691
99,431
590,805
27,758
-
6,348
7,771
5,992
8,954
1,258,587
111,525
248,356
63,552
58,408
1,768,186
2,358,991
-
-
$
27,957
1,288,763
118,050
242,998
74,787
68,703
1,821,258
2,483,400 $
14,119
17,275
14,946
18,638
$
46,875
$
$
1,320
109
842
1,421
3,692
$
NET POSITION
Reserved for minority interests
Invested in capital assets, net of related debt
$
Endowment income
Annuity and life income funds
Funds functioning as endowments
Loans
Gifts
Grants and Contracts
Capital projects
Debt service
Appropriations
Other
Unrestricted
Total net position
$
-
-
-
-
-
-
279,478
5,257
-
-
289,882
5,354
89,995
7,199
10,406
178,468
4,981
586,285
4,492
602,276
11,103
4,070
92,746
34,968
4,123
58
1,082,396
2,790,250 $
12,444
4,035
86,216
35,687
9,499
73
1,072,114
2,521,419
$
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
9
$
1,269,933
1,513,911
Restricted
Nonexpendable
Endowments
Annuity and life income funds
Expendable
Endowments
$
31,418
106,044
7,201
12,732
187,072
-
$
Univeristy of California, San Diego
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION (UNAUDITED)
For the fiscal years ended June 30, 20012 and June 30, 2011 (in thousands of dollars)
UCSD
2012
OPERATING REVENUES
Student tuition and fees, net
Grants and contracts
Federal
State
Private
Local
Sales and services
Medical Center
Educational activities
$
388,522
UCSD Foundation
2012
2011
$
350,453
$
-
$
2011
-
698,895
63,691
211,622
12,599
692,035
50,682
204,003
13,145
-
-
1,041,675
372,119
959,588
311,959
-
-
Auxiliary enterprises, net
Contributions revenue
Other operating revenues, net
152,875
57,379
136,374
50,443
35,117
-
111,219
-
Total operating revenues
2,999,377
2,768,682
35,117
111,219
1,569,706
455,101
1,481,492
382,700
-
-
74,093
45,439
401,852
210,886
-
80,811
46,760
363,459
195,303
-
61,158
52,524
158,519
37,580
32,216
235,117
3,220,509
(221,132)
129,748
35,820
29,734
183,780
2,929,607
(160,925)
89
61,247
(26,130)
28
52,552
58,667
225,404
20,860
7,343
49,727
68,333
37,242
(75,899)
(19,007)
8,099
322,102
100,970
298,025
21,113
6,698
53,554
51,284
26,876
(75,138)
(2,413)
(28)
379,971
219,046
7,577
76
(8,269)
95
(521)
(26,651)
8,338
587
63,864
3,492
35
76,316
134,983
62,120
43,156
-
-
Capital gifts and grants
Permanent endowments
Transfers
Total other changes in net position
Increase in net position
35,327
70,414
167,861
268,831
50,869
161,144
255,169
474,215
10,660
10,660
(15,991)
12,278
12,278
147,261
NET POSITION
Net position, beginning of year
2,521,419
2,047,204
602,276
455,015
OPERATING EXPENSES
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Grants to campus
Other operating expenses
Building maintenance
Travel
Telecommunications
Other (2)
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
State educational appropriations
State financing appropriations
Federal financing appropriations
Federal pell grants
Private gifts
Investment income
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 before other changes in net assets
OTHER CHANGES IN NET POSITION
State capital appropriations
Cummulative effect of a change in accounting principle
Net position, end of year
$
2,790,250 $
2,521,419
$
586,285
$
602,276
Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.
(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) 2011-2010 Grant to campus from UCSD Foundation was over stated $ 28 thousand and Other (Operating Expenses) were understated by$ 28 thousand.
10
Univeristy of California, San Diego
STATEMENT OF CASH FLOWS (UNAUDITED)
For the fiscal years ended June 30, 20012 and June 30, 2011 (in thousands of dollars)
UCSD
2012
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
Proceeds from insurance recoveries
Purchases of capital assets
Refinancing/prepayment outstanding debt
Principal paid on debt and capital leases
Interest paid on debt and capital leases
Net cash provided (used) by capital and related activities
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale and maturities of investments
Purchase of investments
Other receipts
387,867
976,330
UCSD Foundation
2012
2011
2011
$
350,585
963,774
$
-
-
956,485
347,001
154,510
4,115
(1,625,901)
(875,511)
(456,934)
(74,093)
(5,853)
58,693
952,971
307,009
137,448
3,628
(1,459,775)
(784,582)
(386,481)
(80,811)
(8,183)
25,614
42,137
(54,988)
(2,364)
(4,790)
44,866
(46,130)
(2,416)
(4,189)
(153,291)
21,197
(20,005)
(7,869)
225,404
49,749
71,202
6,748
298,025
53,420
56,804
(512)
10,005
-
9,281
1,025
353,103
407,737
10,005
10,306
90,637
18,399
6,487
29,464
94,799
314
(566,724)
(15,117)
(81,058)
869
16,571
6,698
50,251
69,001
252
(466,561)
(41,263)
(10,704)
(86,459)
(422,799)
(461,345)
40
37,235
26
9,092
84,032
(79,756)
7,332
58,527
(68,205)
7,747
9,118
11,608
(1,931)
-
-
-
29,784
18,669
181,625
(7,870)
192
102
222,502
199,209
1,138,647
1,337,856
1,608
1,486
3,094
506
980
1,486
Net cash provided (used) by investing activities
37,275
CHANGE IN ACCOUNTING PRINCIPLES
Cumulative effect of change in accounting principles
Net change due to GASB Prouncements
CASH FLOWS FROM TRANSFERS
Current
Intercampus
147,813
Interfund
(2)
Net adjustments
31
Unexpended plant
113,478
Retirement of indebtedness
(44,218)
240
Investment in plant
Loan
Indirect cost recovery
Net cash flows from transfers
217,342
Total net increase in cash
31,630
1,337,856
Cash beginning of year
Cash end of year
$
1,369,486 $
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss)
$
(221,135) $
Depreciation and amortization expense
210,886
Noncash gifts
Allowance for doubtful accounts
(24,174)
Allowance for uncollectible receivables
Loss on impairment of capital assets
Change in assets and liabilities
Receivables, net
(94,759)
Inventories
(1,121)
Deferred charges
19,045
Other assets
443
Accounts payable
(9,372)
Accrued salaries and benefits
(63,020)
Deferred revenue
5,478
Annuities payable
Other liabilities
24,438
Net cash used by operating activities
$
(153,291) $
(160,926)
195,303
46,945
(75,701)
(2,380)
(16,428)
(1,875)
(5,915)
12,488
12,259
17,427
21,197
$
$
$
-
-
-
-
(26,130)
(1,485)
66
-
$
$
58,667
(1,358)
181
-
8,877
(438)
(243)
(652)
(20,005) $
(65,177)
(116)
(740)
674
(7,869)
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 serveral GASB 14 entities.
See accompanying Notes to the Financial Statements
11
$
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED)
University of California, San Diego
FINANCIAL REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES
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.
ADOPTION OF NEW ACCOUNTING STANDARDS
In November 2010, the GASB issued Statement No. 61, The Financial Reporting Entity: Omnibus, effective for the
University’s fiscal year beginning July 1, 2011. This Statement modifies the existing requirements for the assessment
of component units that should be included in the financial statements of the University. Implementation of Statement
No. 61 had no effect on the University’s net position or changes in net position for the years ended June 30, 2012 and
2011.
In June 2011, the GASB issued Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred
Inflows of Resources, and Net Position, effective for the University’s fiscal year beginning July 1, 2012; however, the
University early adopted this Statement effective for the fiscal year beginning July 1, 2011.
In June 2011, the GASB issued Statement No. 64, Derivative Instruments: Application of Hedge Accounting
Termination Provisions, effective for the University’s fiscal year beginning July 1, 2012; however, the University early
adopted this Statement effective for the fiscal year beginning July 1, 2011. This Statement clarifies the existing
requirements for the termination of hedge accounting. Implementation of Statement No. 64 had no effect on the
University’s net position or changes in net position for the years ended June 30, 2012 and 2011.
THE SIGNIFICANT ACCOUNTING POLICIES OF THE UNIVERSITY ARE 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
12
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
corporate notes with cost approximating market value. These temporary investments are considered cash equivalents
for the purposes of the statement of cash flows.
I nvestm ents —Investments are recorded at fair value. Securities, including derivative investments, are generally
valued at the last sale price on the last business day of the fiscal year, as quoted on a recognized exchange or an
industry standard pricing service, when available. Securities for which no sale was reported as of the close of the last
business day of the fiscal year are valued at the quoted bid price of a dealer who regularly trades in the security
being valued. Certain securities may be valued on a basis of a price provided by a single source.
Endow m ents —The campus endowment funds are invested and administered by the Endowment and Investment
Accounting unit at UCOP and are not included in these financial statements. The income from campus endowment
funds is recorded at UCOP and transferred to the campus annually. The university’s endowment income distribution
policies are designed to preserve the value of the endowment and to generate a predictable stream of spendable
income.
I nvestm ents held by trustees —All investments held by trustees are insured, registered, or held by the university’s
trustee or custodial bank, as fiduciary for the bondholder or as agent for the university.
Accounts receivable, net —Accounts receivable, net of allowance for uncollectible accounts, include
reimbursements due from state and federal sponsors of externally funded research, patient billings, and other
receivables. Other receivables include local government and private grants and contracts; educational activities; and
amounts due from students, employees, and faculty for services.
Deferred revenue —Deferred revenue primarily includes amounts received from grant and contract sponsors that
have not been earned under the terms of the agreement and other revenue billed in advance of the event, such as
student tuition and fees, and fees for housing and dining services.
Funds held for others —Funds held for others result from the university or the campus foundations acting as an
agent, or fiduciary, on behalf of organizations that are not significant or financially accountable to the university or
campus foundations.
Federal refundable loans —Certain loans to students are administered by the university with funding primarily
supported by the federal government. The university’s statement of net position includes both the notes receivable
and the related federal refundable loan liability representing federal capital contributions owed upon termination of
the program.
Pollution rem ediation obligations —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, 2012 and 2011
reducing the pollution remediation liability.
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.
13
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
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
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 2011 has been adjusted by $36.06 million, the change in UCOP-held debt
from $1.42 billion in 2011 to $1.45 billion in 2012. The statement of cash flows has not been adjusted.
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 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.
N et assets —Net assets are 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 assets until the specific resources are used for the legally required purpose or for as long
as the provider requires the resources to remain intact.
14
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
N onexpendable —Net assets 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 assets 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 assets that are neither reserved neither restricted nor invested in capital assets, net of related
debt, are classified as unrestricted net assets. The University’s unrestricted net assets may be designated for specific
purposes by management or the Regents. The campus foundations’ unrestricted net assets may be designated for
specific purposes by their Boards of Trustees. Substantially all of the University’s unrestricted net assets are allocated
for academic and research initiatives or programs, for capital programs or for other purposes. Expenses are charged
to either restricted or unrestricted net assets 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 —Net student tuition and fees were $388.52 million and $350.45 million in 2012 and
2011, respectively. Student tuition and fees, net of scholarship allowances, increased by $38.07 million and $37.80
million in 2012 and 2011, respectively The increases in student tuition and fees 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 low-income students. In 2012 and 2011, enrollment decreased by 1.9 percent grew by 2.7 percent,
respectively. Mandatory tuition and fees for resident undergraduates were not changed in 2012. Mandatory tuition
and fees for resident undergraduates were increased 8.0 percent and 15.0 percent effective summer 2011 and 2010,
respectively. Additional mid-year increases in tuition of 9.6 percent effective fall 2011 and 15.0 percent effective
winter 2010 were approved in response to reductions in state educational appropriations. Nonresident
undergraduates and both resident and nonresident graduate students also experienced increases in mandatory
tuition and fees. Professional degree supplemental tuition varies by discipline, although most programs increased
supplemental tuition levels in 2012 and 2011.
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
15
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
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
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.
Scholarship allow ances —The University recognizes scholarship allowances, including both financial aid and fee
waivers, 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, as well as third parties making payments on
behalf of the student. Payments of financial aid made directly to students are classified as scholarship and fellowship
expenses.
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 2011–2012 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.
16
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
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, 2011 are based on all of the Plan data, the actuarial
assumptions and the Plan provisions adopted at the time of preparation of the actuarial valuation. University
contributions were $88.73 million during the year ended June 30, 2012. University contributions were $43.34 million
during the year ended June 30, 2011.
UCRP Benefits and Obligation to UCRP —The University’s annual UCRP benefit expense is independently
calculated for the campuses and medical centers based upon the actuarially determined annual required
contributions. The annual required contribution represents the level of funding that, if paid on an ongoing basis, is
projected to cover the normal cost each year and amortize unfunded actuarial liabilities or surplus over a period of up
to 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.
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, 2012 or 2011.
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, 2012 and 2011.
17
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
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 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
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 November 2010, the GASB issued Statement No. 60, Accounting and
Financial Reporting for Service Concession Arrangements, effective for the University’s fiscal year beginning July 1, 2012.
This Statement requires the University to report the activities for certain public-private partnerships as service concession
arrangements in the financial statements. Service concession arrangements are recorded when the arrangements
meet certain criteria which include building and operating a facility, obtaining the right to collect fees from third
parties, and transferring ownership of the facility to the University at the end of the arrangement. The University is
evaluating the effect that Statement No. 60 will have on its financial statements.
In March 2012, the GASB issued Statement No. 65, Items Previously Reported as Assets and Liabilities, effective for
the University’s fiscal year beginning July 1, 2013. This Statement reclassifies, as deferred outflows of resources or
deferred inflows of resources, certain items that were previously reported as assets and liabilities and recognizes, as
outflows of resources or inflows of resources, certain items that were previously reported as assets and liabilities. The
University is evaluating the effect that Statement No. 65 will have on its financial statements.
In March 2012, the GASB issued Statement No. 66, Technical Corrections – 2012 – An Amendment of GASB Statements
No. 10 and No. 62, effective for the University’s fiscal year beginning July 1, 2013. This Statement resolves conflicting
guidance that resulted from the issuance of two pronouncements, Statements No. 54, Fund Balance Reporting and
Governmental Fund Type Definitions, and No. 62, Codification of Accounting and Financial Reporting Guidance Contained
in Pre-November 30, 1989 FASB and AICPA Pronouncements. The University is evaluating the effect that Statement No.
66 will have on its financial statements.
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.
18
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
67 will affect the information presented in the footnotes to the financial statements and required supplementary
information for UCRP. The University is evaluating the effect that Statement No. 67 will have on its financial
statements.
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, 2012, the University reported an obligation to
UCRP of $1.9 billion, representing unfunded contributions to UCRP based upon the University’s funding policy. Under
Statement No. 68, The University’s obligation to UCRP is expected to increase. The University is evaluating the effect
that Statement No. 68 will have on its 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.
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.
19
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
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, 2012 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
$ 130,144
6,187
41
258
1,653
2,839
( 708)
Total Academic Support Other
$ 140,414
_______________________________________________________
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.
20
CURRENT FUNDS
REVENUES
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2011-2012
(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
$
460,904
22,414
49,189
(580)
$
531,926
Subtotal
Scholarship allowance
$
$
------
(143,404)
--
62,125
326,397
--
--
388,523
398,746
22,414
49,189
(547)
469,801
62,125
(143,404)
Total
62,158
--(33)
FEDERAL GOVERNMENT
Appropriations
Grants
Contracts
United States government - contra - bad debts
57,070
674,345
25,170
(612)
-----
-161,477
5,572
--
57,070
512,867
19,598
(612)
Total
755,973
--
167,050
588,923
STATE GOVERNMENT
Appropriations
Contracts and grants
State of California - contra - bad debts
261,784
48,344
(173)
225,404
---
-8,507
--
36,380
39,837
(173)
Total
309,955
225,404
8,507
76,044
12,599
--
582
12,017
Gifts
Grants
Contracts
68,333
42,244
169,377
----
505
2,760
40,884
67,828
39,483
128,493
Total
279,954
--
44,149
235,805
Medical group activities
Other
386,612
(14,495)
---
386,601
(14,495)
11
--
Total
372,118
--
372,107
11
Parking operations
Residence and dining halls
Bookstore
Other
Sales & services of auxiliary enterprises - contra - bad debt
18,224
124,012
22,866
4,684
(96)
------
18,224
124,012
22,866
4,684
(96)
------
Subtotal
169,690
--
169,690
--
Scholarship allowance
(16,814)
--
(16,814)
--
Total
152,876
--
152,876
--
1,041,675
--
1,041,675
--
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)
--
37,658
65,382
--
-(22)
--
103,019
(0)
103,040
(22)
(421)
Total
Total Current Funds Revenues
37,658
65,360
--
--
102,597
$
3,416,269
22
(421)
(0)
$
287,529
--
102,619
$
2,215,962
(22)
$
912,778
CURRENT FUNDS EXPENDITURES
BY UNIFORM CLASSIFICATION CATEGORY
University of California, San Diego
2011-2012
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
INSTRUCTION
GENERAL ACADEMIC
Area studies
Biological sciences
Business and management
Communications
Computer and information studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine y
Pharmacy
Letters
Mathematics
Physical sciences
Psychology
Social sciences
Interdisciplinary studies
Compensated absences accrual
System wide assessment
Other
Total
SUMMER SESSION
EXTENSION STUDIES
AND PUBLIC PROGRAMS
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Instruction
$
8,698
23,451
16,560
4,641
26,665
4,204
27,788
12,682
4,140
279,255
10,725
24,953
11,158
36,283
7,313
40,242
15,341
6,266
8,746
(238)
$
7,096
20,751
6,858
4,391
25,145
3,469
25,616
12,127
4,007
$
1,413
1,959
9,500
144
315
694
1,308
408
126
35,875
3,732
22,734
10,635
31,181
6,750
35,828
13,039
612
-(225)
234,567
6,209
1,624
518
2,861
469
3,241
2,297
5,814
8,746
(13)
$
189
741
202
106
1,205
41
864
147
8
8,814
784
594
5
2,241
93
1,172
6
(160)
---
$
6,321
15,659
10,821
3,513
17,951
2,744
19,372
9,589
3,143
247,894
7,152
18,706
8,703
24,857
5,540
29,087
5,566
6,233
-17
$
2,377
7,792
5,910
1,128
8,713
1,460
8,416
3,093
997
87,627
3,651
6,247
2,455
11,678
1,774
11,154
9,775
33
8,746
(255)
(0)
0
172
0
-0
0
--56,266
78
0
0
252
0
(1)
-----
568,874
269,621
282,201
17,052
442,868
182,772
769
--
769
--
271
498
36,539
75
35,691
774
18,636
21,440
3,537
(116,845)
116,845
--
--
--
--
152,851
435,505
17,825
461,775
204,711
60,304
--
606,182
(4,908)
601,273
(1,783)
(2,467)
151,068
433,038
24
(659)
17,167
-461,775
(4,908)
199,802
56,767
(0)
-60,304
University of California, San Diego
2011-2012
(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
Agriculture and natural resources
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
626
(9)
1,578
64,410
30,558
359
54,209
700
132,904
11,451
4,993
(62)
541
0
265
1,604
785
31
788
-16,679
209
840
(46)
301,719
21,697
17
-99
8,040
731
105
2,126
700
3,238
375
362
(890)
67
(9)
1,214
54,766
29,042
223
51,295
-112,986
10,868
3,791
874
331
-940
32,471
13,474
238
27,157
-51,422
5,515
2,314
(91)
295
(9)
655
31,942
17,110
121
27,052
700
83,606
5,928
2,679
29
14,903
265,119
133,769
170,110
--16
2
26
-(0)
-2,124
(8)
(0)
0
2,160
1,546
28,494
117
132
28,811
2,030
4,801
428
39
352,965
607
663
3,064
36,946
11,625
6,812
2,794
(2,360)
17
212
-40
1,290
-10
69
2
1,408
113
142
24
161
-238
799
(21)
24
255
-80
194
-124
97
20
7,596
94
84
64
774
30
139
519
(2,097)
1,505
28,026
117
12
27,327
2,030
4,667
263
17
343,961
400
437
2,976
36,011
11,595
6,435
1,475
(243)
705
13,474
54
58
12,592
727
2,116
154
23
153,541
75
341
1,946
15,588
5,383
3,244
1,824
9
841
15,020
63
74
16,219
1,303
2,685
274
17
199,453
532
322
1,118
21,358
6,242
3,568
969
(2,369)
-----0
0
(0)
-29
(0)
----
479,512
4,505
7,996
467,011
211,852
267,689
29
1,155
236
9,138
464
691
--
11,338
--
11,338
--
--
11,338
793,725
26,438
43,375
723,911
346,086
449,828
(2,202)
(52,706)
41,173
671,206
ELIMINATED CAPITAL
EXPENDITURES
(55,508)
Total Research
738,217
(600)
25,838
25
(8,219)
-346,086
(55,508)
394,320
----
2,189
-2,189
University of California, San Diego
2011-2012
(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
1,111
13
839
259
556
685
130
Community service projects
Work study programs
Contracting agencies
System wide assessment
Other
Compensated absences accrual
8,973
1,354
281
7,338
4,319
5,145
491
313
297
9,801
(53)
26
-1,753
(37)
95
297
125
(92)
191
-7,923
75
286
-5,487
(51)
27
297
4,314
(3)
Total
-----
20,442
3,109
1,546
15,787
10,598
10,465
621
215
--
--
215
171
44
--
20,657
3,109
1,546
16,002
10,769
10,509
621
--
--
--
--
--
--
--
20,657
3,109
1,546
16,002
10,769
10,509
621
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
System wide assessment
Other
650
16,014
9,095
1,259
2,242
860
2,828
140,372
565
----626
-1,289
79
15,577
9,093
(54)
2,242
236
2,828
138,884
5
438
3
1,313
-(3)
-198
424
10,970
5,604
6,270
2,544
6,604
-55,648
267
10,550
4,188
15,210
3,166
6,778
2,849
102,163
42
5,505
696
20,221
3,468
12,522
22
17,439
Total
173,320
2,481
168,885
1,954
88,064
145,170
59,915
72,216
29,568
39,677
2,972
34,879
48,232
10,894
AUDIO VISUAL SERVICES
6,635
2,043
4,721
4,000
3,266
632
COMPUTING SUPPORT
8,748
3,989
2,233
2,526
2,476
19,673
13,402
13
12
--
0
2
10
--
(9,950)
9,950
--
--
--
--
38,651
27,859
8,697
2,095
15,213
23,440
2
536
--
536
--
--
536
4,947
--
3,425
1,522
2,791
2,305
150
45
--
242,678
84,994
COOPERATIVE EXTENSION
SERVICE
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Public Service
ACADEMIC SUPPORT
ANCILLARY SUPPORT
ACADEMIC ADMINISTRATION
COURSE AND CURRICULUM
DEVELOPMENT
EDUCATIONAL FEE
EXPENSE PRORATION
LIBRARIES
LIBRARIES UCOP ASSESSMENT
MUSEUMS AND GALLERIES
COMPENSATED ABSENCES
ACCRUAL
Subtotal
--
(217)
(530)
304,847
55,471
ELIMINATED CAPITAL
EXPENDITURES
(13,076)
(5,783)
Total Academic Support
291,771
49,688
420
238,543
(5,280)
233,264
26
(129)
(107)
10,832
(2,013)
8,819
(262)
147,163
-147,163
(13,076)
229,602
(0)
-84,994
University of California, San Diego
2011-2012
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
UCSD MEDICAL CENTER
UCSD Medical Center
System wide assessment
Subtotal
946,591
6,303
940,053
236
411,591
559,247
24,247
10,859
--
10,859
--
--
13,294
2,435
957,450
6,303
950,911
236
411,591
572,541
26,682
--
--
ELIMINATED CAPITAL
EXPENDITURES
(46,527)
Total UCSD Medical Center
910,923
6,303
904,384
236
411,591
526,014
26,682
9,208
1,011
3,947
4,250
4,121
5,103
17
--
(46,527)
(46,527)
--
STUDENT SERVICES
ADMINISTRATION
CULTURAL AND SOCIAL ACTIVITIES
Cultural programs
Housing services
Other social services
Public ceremonies
Recreational programs
System wide assessment
817
471
13,427
(65)
17,973
1,141
-84
198
----
814
386
12,976
(65)
17,528
1,141
3
1
253
-446
--
71
310
6,547
-8,836
--
800
235
12,230
(65)
9,915
1,143
54
73
5,350
-777
2
33,764
282
32,780
702
15,764
24,258
6,258
6,485
823
1,755
1,871
268
758
386
0
4,786
54
1,359
1,806
1,431
11
10
64
3,519
407
1,203
1,114
2,979
362
565
801
13
(54)
13
44
10,934
1,413
8,005
1,516
6,242
4,707
16
FINANCIAL AID
ADMINISTRATION
3,223
2,527
691
4
2,052
1,171
--
STUDENT ADMISSIONS AND
RECORDS
Admissions
Registrar
4,045
3,688
3,973
2,285
54
1,385
18
18
2,366
2,182
1,680
1,508
1
3
7,733
6,257
1,439
36
4,548
3,188
4
25,302
--
25,272
30
4,695
20,613
7
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
ELIMINATED CAPITAL
EXPENDITURES
Total Student Services
(361)
(92)
(277)
8
(350)
(11)
--
--
(11,399)
11,399
--
--
--
--
89,802
(0)
83,255
6,547
37,074
59,029
6,300
(469)
89,333
--
(368)
(0)
82,887
27
(101)
6,446
-37,074
(469)
58,559
-6,300
University of California, San Diego
2011-2012
(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
23,871
766
810
757
(5,794)
15,938
766
760
-4,007
4,692
0
48
757
(9,805)
3,241
-2
-5
14,545
546
532
-3,413
9,459
220
277
779
3,816
133
(0)
0
22
13,023
Total
20,411
21,470
(4,307)
3,248
19,036
14,552
13,178
16,299
1,553
615
3,226
19
5,877
1,307
552
---
10,403
246
63
3,225
19
19
--1
--
10,735
1,464
386
2,179
--
5,963
765
229
1,047
19
400
676
----
21,712
7,736
13,956
19
14,764
8,024
1,076
(455)
7,350
15,047
7,363
13,710
-869
8,096
3,991
5,353
-14
0
11
1,396
-4,984
8,033
12,671
4,687
(455)
3,807
7,389
4,289
13,748
-1,442
375
9,596
4,725
43,015
18,309
23,283
1,422
30,375
28,778
16,138
(344)
2
475
706
(70)
3,965
4,787
(3,304)
-----1,348
2,978
505
(346)
2
470
704
(82)
2,616
1,805
(3,822)
2
-5
2
11
1
4
13
454
4,560
1,117
746
583
3,631
4,932
6,613
709
8,778
2,276
4,486
2,385
3,811
2,189
14,368
1,507
13,336
2,918
4,526
3,038
3,477
2,334
24,284
6,218
4,831
1,348
39
22,635
39,003
55,421
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
(455)
6,466
6,950
3,361
6,961
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
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Institutional Support
17,935
1,829
717
36
(2)
(1)
16,962
1,735
718
936
96
--
10,669
1,206
718
7,373
623
1,017
107
(0)
1,018
20,480
33
19,415
1,032
12,593
9,012
1,125
(3,014)
-108,822
(3,586)
105,236
(1,420)
(1,439)
(25,095)
25,095
--
25,864
77,351
5,607
(329)
(3,252)
25,535
74,099
28
(155)
(5)
5,602
(3,013)
(2)
--
--
--
--
96,392
99,368
86,938
-96,392
(3,586)
95,782
-86,938
University of California, San Diego
2011-2012
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(Dollars in Thousands)
(UNAUDITED)
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
(4,296)
Total
COMPENSATED ABSENCES
ACCRUAL
(519)
7,886
51
(2)
1
1
12
----
2,449
2,371
5,312
4,338
1,122
1,711
---
20,499
5,209
11,701
47,285
3,175
37,923
1,101
8,231
5,255
5,027
8,746
54,461
1,820
11,431
-33
61,356
57,386
3,904
66
20,150
135,866
94,660
4
0
65
(513)
Total Operation and Maintenance
of Plant
742
4,663
5
125
(2,839)
551
276
1,101
3,803
60,802
ELIMINATED CAPITAL
EXPENDITURES
2,847
12,979
2,551
8,140
-1,914
27,927
-4,395
--
Subtotal
4
17,692
2,553
8,266
(2,838)
2,477
28,203
1,101
8,198
(554)
EDUCATIONAL FEE
EXPENSE PRORATION
(3,781)
(618)
--
(557)
(24,651)
24,651
--
--
--
--
32,800
27,936
66
19,592
135,870
94,660
--
--
--
(513)
(513)
--
60,289
32,287
27,936
66
19,592
135,357
94,660
224,751
10,917
115,690
98,144
651
224,100
0
(160,639)
--
63,461
0
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
(160,639)
Total Student Financial Aid
64,112
--
(160,639)
--
--
10,917
(44,949)
98,144
651
---------
47,418
20,574
690
14,065
33,097
5,768
(4)
1,838
67
46
1
107
192
33
---
5,624
3,995
279
4,878
21,095
2,749
(8)
--
43,953
26,624
425
19,989
17,943
4,262
3
2,127
2,092
9,999
14
10,694
5,749
1,210
-290
445
38,613
115,327
30,049
--
--
445
38,613
AUXILIARY ENTERPRISES
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
System wide assessment
47,485
20,620
691
14,172
33,288
5,801
(4)
1,838
Subtotal
123,891
ELIMINATED CAPITAL
EXPENDITURES
(322)
Total Auxiliary Enterprises
Total Current Funds Expenditures
---
123,569
$
3,005,380
123,446
(322)
-$
304,745
123,124
$
1,876,503
29
$
824,132
$
1,569,706
(322)
--
115,005
$
1,828,411
30,049
$
392,737
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT
University of California, San Diego
2011-2012
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
$
8,698
$
7,096
$
1,413
$
189
$
6,321
$
2,377
--
1,546
17
24
1,505
705
841
--
PUBLIC SERVICE
458
--
--
458
211
247
--
ACADEMIC SUPPORT
(15)
--
(15)
--
--
45
60
Total Graduate School of
International Relations and
Pacific Studies
10,687
7,112
1,422
2,153
7,236
3,511
60
6,621
11,196
10,625
5,390
10,438
5,333
6,129
10,786
10,338
5,089
9,435
4,963
181
197
112
172
911
43
310
213
174
129
92
327
4,259
8,137
7,630
3,650
7,715
3,748
2,362
3,059
2,995
1,740
2,724
1,585
-(0)
-----
49,604
46,741
1,617
1,246
35,139
14,465
(0)
9,695
73
165
9,457
4,373
5,318
(4)
25,321
11,499
4,801
17,313
(30)
10,862
6,259
605
402
10
888
-426
93
3,812
132
124
63
(30)
263
65
20,905
10,965
4,667
16,362
-10,173
6,101
12,144
6,316
2,116
6,275
-4,925
2,169
13,180
5,183
2,685
11,038
-5,936
4,090
2
--0
30
---
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
85,720
2,497
4,594
78,630
38,318
47,430
28
687
411
--
276
400
287
0
4,809
951
17
(151)
40
1,085
4,003
------
412
947
17
(151)
39
1,085
394
4
--1
--
2,454
668
11
271
24
961
2,355
3,332
9
173
16
777
-3,048
3
595
(0)
654
6,750
4,003
2,349
398
4,389
6,662
4,300
142,762
53,651
8,561
80,550
78,246
68,845
4,329
16,560
6,858
9,500
202
10,821
5,910
172
117
--
--
117
54
63
--
19
--
19
--
--
19
--
16,696
6,858
9,519
319
10,875
5,993
172
RADY SCHOOL OF MANAGEMENT
INSTRUCTION
RESEARCH
Rady student service
Total Rady School of Management
31
University of California, San Diego
2011-2012
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
Dean's office school of medicine
Electives program
Emergency medical program
Family and preventive medicine
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
Anesthesiology
Bioengineering--medical
Cellular and
y molecular medicine
Committee on research
Dean's office
Emergency medical program
Family and preventive medicine
Medicine
Neurosciences
Office of learning resources--research
Organized research units centers
Cancer center
Center academic research
and
y training
gy anthropogen
g
17,130
287
2,224
980
(5,124)
1
10,555
9,677
1,846
3,412
43,128
12,761
6,634
1,245
287
0
766
132
-196
2,505
-1,486
8,819
2,805
--
15,884
-1,822
-(5,303)
-10,360
6,273
1,846
1,926
31,841
8,604
6,620
2
-401
214
47
1
-898
--2,468
1,352
13
19,963
241
1,413
676
4,250
-9,461
7,471
--43,203
9,215
2,252
4,606
46
810
304
(8,552)
1
1,825
4,218
1,846
3,412
14,796
4,338
5,734
7,439
(0)
0
-821
-730
2,013
--14,871
791
1,352
3,090
10,733
9,618
10,215
54,586
1,982
13,746
17,031
12,513
42,209
22
-724
557
3,046
3,334
1,234
2,850
1,734
1,213
2,942
(1)
2,883
9,779
8,914
6,971
49,967
654
10,534
15,052
11,212
38,707
23
207
229
147
198
1,285
94
362
245
88
561
--
2,676
8,689
9,275
9,180
40,321
1,542
10,992
16,736
11,880
38,437
21
2,275
3,160
2,356
3,376
16,231
444
4,623
6,392
3,937
11,450
1
1,861
1,116
2,013
2,341
1,965
4
1,869
6,097
3,304
7,678
-56,267
279,256
35,875
234,567
8,814
247,894
87,628
5,023
191
16,877
32
11,107
5,261
8,975
97,352
50,751
837
8
-181
3
812
-0
176
99
--
68
4
1,924
29
280
-83
1,488
58
--
4,947
186
14,772
-10,015
5,261
8,892
95,688
50,593
837
2,771
107
8,025
-814
1,381
4,954
46,300
17,656
608
2,253
83
8,851
32
10,295
3,880
4,021
51,051
33,095
228
0
(0)
--2
-0
0
-0
40,814
44
1,467
39,303
20,439
20,375
--
806
--
108
697
431
375
--
1,899
891
849
1,130
13
9,367
8,635
11,078
40,074
18,422
56,607
9,719
5,244
6,781
193
99
15
55
-574
-15
32
15
63
-4
--
65
-113
199
2
237
117
31
555
1,095
369
139
90
1,267
1,640
792
720
875
11
8,556
8,519
11,032
39,488
17,311
56,175
9,580
5,150
5,514
990
351
472
269
1
4,968
4,594
5,065
18,194
7,426
24,078
5,278
2,646
3,644
908
540
377
861
12
4,399
4,041
6,013
21,882
10,996
32,529
4,441
2,598
3,162
--0
--0
-(0)
2
(0)
0
-0
25
408,732
2,389
9,787
396,556
181,461
227,300
29
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
p
Pathology
Pediatrics
Pharmacology
Psychiatry
Radiology
Reproductive medicine
Surgery
Total
32
University of California, San Diego
2011-2012
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Area health and education center
Family and preventive medicine
Unrestricted
General
Designated
215
340
---
Cancer center
Medical education
Medicine
Pediatrics
Reproductive medicine
6
1,396
1,097
2,820
792
-382
-86
--
Total
6,666
468
Distribution
Salaries and Wages
Restricted
---
Other Expenditures
Recharges
215
340
171
242
44
98
-0
6
(125)
-0
--
-1,139
1,097
2,734
792
-713
724
489
517
6
683
374
2,331
274
----0
(119)
6,317
2,856
3,810
0
445
3
2
--
Organized research units
ACADEMIC SUPPORT
Anesthesiology support services
Center for molecular genetics
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 planning
882
3
-(0)
882
3
---
439
(0)
220
37,436
837
175
1,061
283
1,620
-8,345
43
-----
220
29,089
794
175
949
281
1,499
-2
--112
2
120
129
8,893
537
130
17
348
2,126
90
28,545
300
45
1,044
588
6,403
-1
--(0)
653
6,910
7,106
193
2
16
33
1,034
254
1,998
619
11,514
742
257
1,509
1,921
6,195
353
8
1,112
-110,563
4,998
9,095
3,324
--------------------422
---
7,098
193
2
16
33
1,034
254
1,570
618
11,514
738
257
1,509
1,921
6,195
353
8
1,112
-110,563
4,705
9,093
3,321
9
0
-----428
1
-4
---0
----0
(129)
3
4
4,447
110
21
283
34
887
220
1,320
264
829
459
176
891
1,244
3,832
1,425
4
523
1,521
42,186
3,233
5,604
6,119
4,505
111
35
256
44
648
34
844
359
10,684
283
81
669
928
2,589
1,144
4
1,506
(2,201)
69,324
2,397
4,188
3,791
1,846
28
55
522
45
501
-166
4
---51
251
226
2,216
-916
(680)
946
632
696
6,586
205,364
8,810
195,999
556
88,251
139,685
22,571
900,018
47,542
440,234
412,243
520,463
458,423
78,867
INSTRUCTION
10,725
3,732
6,209
784
7,152
3,652
78
RESEARCH
11,625
--
30
11,595
5,383
6,242
(0)
212
--
212
0
83
149
19
22,563
3,732
6,450
12,380
12,618
10,043
98
Total
Total School of Medicine
SKAGGS SCHOOL OF
PHARMACY AND
PHARMACEUTICAL SCIENCES
ACADEMIC SUPPORT
Total Skaggs School of Pharmacy
and Pharmaceutical Sciences
33
University of California, San Diego
2011-2012
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
CAMPUS-WIDE DEPARTMENTS
INSTRUCTION
Academic computing
Advisor
Computing services
Instruction and research facility
Instructional use of computing advisor
Academic field
p studies
g
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
g development program
Interdisciplinary sequence
Contemporary issues
Cultural traditions
Environmental systems
Geometry and physics
Humanities
Marc program
Special studies
Urban and rural studies
Engineering in medicine
International relations and pacific studies
International studies program
Language learning laboratory
Latin american studies
Linguistics
Literature
Mathematics
Mathematics placement and testing
Music
Neural computation
Philosophy
Physics
Political science
Pathology
Psychology
Resource administration data
Social sciences computing
Sociology
Subject a program
Theatre and dance
Undergraduate language program
Visual arts
Writing program
Educational fee expense proration
Other general campus
Total
356
122
4,278
88
250
3,645
1,742
23,450
406
356
16
3,610
39
250
3,449
1,742
20,751
--
--6
--190
0
1,959
263
-106
662
50
-6
-739
144
--2,137
47
168
2,621
1,334
15,659
137
356
122
2,141
42
82
1,024
408
7,791
269
(0)
0
----0
---
39
16,844
1
3,322
4,618
10,877
1,956
3
7,464
414
-13,744
-3,241
4,389
10,468
1,898
3
6,597
401
-2,047
-81
144
389
55
-372
14
39
1,053
1
-85
20
2
-496
0
19
10,816
-2,489
3,493
8,654
1,445
-5,533
296
20
6,028
1
833
1,126
2,223
510
3
1,931
118
-0
-0
-0
---0
9
102
9
83
-19
---
6
84
3
18
---
161
5
782
1
35
704
5
3
220
173
88
2,333
9,017
11,059
91
6,759
77
3,614
11,763
8,287
21
7,236
23
347
6,108
3,941
7,538
1,635
5,923
4,377
-177
147
5
720
-34
655
-3
220
168
79
2,322
8,710
10,535
91
6,366
-3,511
11,241
7,846
21
6,750
2
337
4,909
3,246
6,436
1,516
5,761
4,077
(116,845)
--
13
-63
-1
46
----9
8
205
518
-269
-103
486
363
-469
-11
651
694
869
118
139
184
116,845
177
---1
-3
5
--5
-3
102
5
-124
77
1
37
78
-16
21
-548
2
232
-23
116
---
126
-669
-15
564
-1
184
125
67
1,684
6,755
8,635
64
5,073
9
2,748
8,579
6,469
17
5,531
20
233
3,686
2,540
5,486
1,334
4,516
3,581
-96
35
5
113
1
19
140
5
2
37
47
21
649
2,262
2,424
26
1,686
69
867
3,182
1,818
4
1,705
3
114
2,422
1,401
2,052
300
1,407
797
-80
-----(0)
-----(0)
-(0)
0
--0
(2)
--0
--0
-0
(0)
---(1)
172,489
39,907
127,780
4,803
123,744
48,742
(3)
34
University of California, San Diego
2011-2012
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
y
psequence
y
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
p training
Human developmentp
g
Iberian and latin american studies
Magnetic recording research
Molecular agriculture
Molecular genetics
g
Research in computing and the arts
Research in educational equity,
assessment, and teaching excellence
Research in language
San Diego supercomputer center
White mountain research station
Organized research units institutes
Brain and mind
Comparative human cognition laboratory
Engineering in medicine
Global conflict and cooperation
International, comparative, and
area studies
Neural computation
Nonlinear science
Whitaker institute of
biomedical engineering
Philosophy
Physics
Political science
Psychology
Pure and applied physical sciences
Sociology
Theatre and dance
Visual arts
Other support
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
27
238
28,494
28
20,239
2,084
132
1,045
462
1,320
366
22
35
212
-93
40
40
-38
670
37
-37
255
-164
43
80
-30
37
168
5
167
28,026
28
19,981
2,001
12
1,045
394
613
160
-92
13,474
21
8,351
1,250
58
475
26
1,013
217
27
146
15,020
7
11,888
826
74
571
437
307
149
0
0
-(0)
-(8)
0
-----
92
39
335
3,064
268
75
2
97
24
32
11
20
51
64
55
6
17
187
2,976
181
50
23
177
1,946
141
42
17
158
1,118
127
--(0)
---
3,575
233
695
5,977
1,811
10
34
2,713
165
1,991
(9)
30
359
377
165
174
471
4
0
8
111
112
48
0
1
31
95
36
43
147
18
-27
69
27
259
-29
105
3,102
32
477
5,358
1,790
10
-2,533
26
1,684
(9)
-223
1,988
86
458
3,522
231
-6
824
72
978
--238
1,587
147
237
2,455
1,580
10
45
1,889
93
1,012
(9)
30
121
--0
-0
-16
-0
-----
984
1,007
39,089
340
-122
1,000
--
-0
4,228
--
984
885
33,862
340
252
468
20,327
227
732
540
18,762
113
-(0)
0
(0)
819
88
1,209
3,577
82
4
144
440
-15
5
299
737
68
1,060
2,838
476
38
702
1,688
343
50
507
1,890
(0)
(0)
-0
626
9,280
629
541
165
--
17
317
5
67
8,799
624
331
4,227
373
295
5,053
256
----
573
190
16,654
487
4,099
751
159
109
160
721
1
15
28
18
126
92
19
29
36
--
4
13
599
34
70
5
46
20
41
--
568
162
16,026
435
3,903
655
94
60
82
721
326
121
7,228
282
2,420
439
77
22
13
301
247
69
9,426
205
1,679
312
82
87
147
421
-(0)
(0)
-(0)
-0
(0)
(0)
--
157,371
5,784
7,589
143,997
76,052
81,327
8
35
University of California, San Diego
2011-2012
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Biological sciences
California literature project
Education studies
Linguistics
Mathematics
Organized research units centers
Research in educational equity,
assessment,
p and
yg teaching excellence
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
-264
0
458
2
132
29
222
40
134
11
244
29
1
0
--
305
25
516
251
--
41
-48
----
-------
1
138
25
9
23
35
38
82
-9
0
16
4
56
72
0
23
18
-----(0)
578
313
979
1,047
854
30
412
90
--6,604
731
580
1,042
41
163
1,416
6,778
1,105
500
1,913
128
37
-12,522
1,745
846
1,033
--
13
264
41
466
--40
13
767
436
42
138
72
9
23
35
1,871
13
--(6)
Organized research units institutes
Comparative human cognition laboratory
Pharmacy sciences
Physics
San diego supercomputer
Theatre and dance
Writing project
Total
ACADEMIC SUPPORT
Academic computing
Miscellaneous operations
Local area
p network
Word processing operations
Academic resource administration
Animal care program
Biological sciences support facilities
Campus researchgy
machine shop
Chemistry and biochemistry
support facilities
Classroom management
Computer sciences and engineering
support services
Deans' offices
Arts and humanities
Biological sciences
Natural sciences
Socialy sciences
Instructional media program
Library photo service
Mandeville center operations
Mathematics placement and
testing program
(459)
2
126
1,416
860
91
234
---1,260
626
---
(476)
2
126
156
236
90
234
17
---(3)
1
--
321
10
-10
321
--
---
689
--
665
10
(221)
--
(221)
--
135
(15)
1,402
1,492
1,121
1,213
450
64
200
967
1,384
1,097
1,208
449
-116
33
65
23
4
1
64
79
402
43
1
---5
677
1,015
798
910
239
0
185
725
477
323
303
210
64
57
0
--
0
--
--
3
3
(0)
0
17
0
2
(0)
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
p
y
18
(2)
79
----
18
(2)
79
----
18
-62
19
41
(53)
3
-41
---
19
-(53)
3
-----
15
40
331
--
San diego supercomputer center support
Educational fee expense proration
617
--
1,832
(9,950)
(1,215)
9,950
0
--
9,042
(960)
Total
Total Campus-Wide Departments
341
340,773
45,309
36
6
1
387
8
0
(0)
-0
-1
42
3
(0)
770
5
(3,373)
--
9,650
--
5,660
--
9,535
468
10,160
23,934
25,052
145,216
150,247
211,003
154,857
25,087
University of California, San Diego
2011-2012
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
INSTRUCTION
4
4
--
--
--
4
--
PUBLIC SERVICE
Provost warren college
7
--
--
7
--
7
--
1,024
913
942
980
1,181
1,750
1,006
903
919
922
970
1,725
5
2
0
3
195
9
14
8
23
55
17
16
634
622
611
659
728
1,193
390
291
331
321
453
558
6,790
6,445
214
132
4,447
2,344
--
206
--
206
--
--
206
--
7,007
6,449
420
139
4,447
2,560
--
7,675
1
6,196
1
328
--
1,151
--
5,462
--
2,467
1
254
--
7,675
6,196
328
1,151
5,462
2,467
254
16,082
5,910
3,082
--
264
185
12,736
5,725
8,049
1,714
8,033
4,196
-0
23,348
42
75
13,987
8,069
8,134
2,013
39
75
2,839
2,347
1,962
551
--116
131
149
20,784
3
0
11,033
5,592
6,023
9,664
8
35
7,145
4,243
3,146
15,807
34
40
6,843
3,826
4,989
28
28
---
-28
28
--
4
25
24
3
3,396
578
37
2,781
2,236
1,161
11
131
11,250
820
6,715
20,286
32
-23
2,389
-10
225
--
-108
241
-23
1,080
32
11
-8,620
820
6,682
18,982
--
9
-5,413
143
1,831
224
--
2
131
5,837
678
4,885
20,062
32
118,347
15,582
2,946
99,819
43,888
76,583
2,124
32
--
--
32
21
11
--
32
--
--
32
21
11
--
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
(0)
--0
(0)
0
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
Center for observation,
modeling, and prediction
Committee on research
Integrative oceanography division
Shipboard technical support
The SIO department
Use of ships
Other
Total
PUBLIC SERVICE
Birch aquarium--museum
Total
37
2,122
0
0
(0)
(0)
1
------(0)
-----
University of California, San Diego
2011-2012
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
p
Center for coastal studies
Integrative oceanography
Marine biology research
Support services
Instrument development group
Physical oceanography research
division support services
Total
Total Scripps Institution
of Oceanography
Unrestricted
General
Designated
13,504
4,946
(38)
4
77
1,029
5,827
--
3,650
3,425
-----
(38)
4
77
1,029
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
4,027
1,522
7,563
2,791
11,202
2,305
5,262
150
-----
188
63
33
583
150
22
45
511
376
82
-66
--
631
466
1,046
1,313
--
6,270
355
15,210
422
20,221
771
51
--
51
1,259
6
---
(54)
6
1,938
--
1,938
--
1,217
1,834
1,113
182
41
---
182
--
-41
30
1
255
40
103
--
84
62
---
84
62
---
264
355
126
77
306
370
96
(166)
---
96
(195)
-28
72
681
24
2,104
-2,951
21
--
21
--
34
14
27
23,095
5,827
10,337
6,930
21,132
34,806
32,843
149,148
27,604
13,612
107,932
70,502
113,867
35,221
21
8
1,069
2,019
-8
---
--1,067
2,019
21
-2
--
--102
--
21
8
967
2,019
-----
5,994
(246)
612
-(13)
5,814
--(160)
--6,233
5,994
(259)
33
----
6,367
8,887
(137)
6,335
8,782
--
CAMPUSWIDE PROGRAMS
INSTRUCTION
Ethic studies
Social sciences--instruct funds
UCSD global seminars
Teaching
assistant insurance
p
Tuition remission program
Other
Compensated absences accrual
Total
RESEARCH
Credits for disallowance
Ethic studies
Tuition remission program
Graduate mentorship and dissertation
Other
Compensated absences accrual
Total
5,994
(259)
6,266
15,117
93
197
700
53
(2,053)
(62)
----216
(46)
9,094
196
700
53
(2,086)
(890)
(9,001)
1
--(183)
874
-144
--173
(91)
93
53
700
53
(2,225)
29
0
---0
0
(1,071)
170
7,068
(8,309)
226
(1,296)
0
38
University of California, San Diego
2011-2012
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
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
Compensated absences accrual
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
435
1,748
435
769
-(66)
-1,044
261
1,007
174
741
19
26
464
6,791
1,075
-26
-467
--
19
-369
29
839
--95
6,295
235
--512
3,664
555
27
26
405
3,127
649
-(9)
(37)
95
(138)
(92)
287
(151)
(53)
191
(4)
75
286
-(51)
1
(151)
(3)
Recharges
--9
-452
(0)
130
0
---
10,639
1,652
1,055
7,932
6,235
4,995
591
38
617
3
38,651
1,637
-190
2
27,859
1,621
38
427
-8,697
16
--0
2,095
--
3
333
2
15,213
768
38
284
0
23,440
870
3
--2
--
1,802
1,834
219
6,187
198
(725)
(217)
15
1,785
219
-197
(12)
(530)
1,475
3
-6,187
-(713)
420
312
46
--1
-(107)
1,129
1,249
133
-135
-(262)
672
708
86
6,187
63
(725)
45
(0)
123
--(0)
-0
Total
50,243
31,346
16,549
2,348
18,702
31,668
127
Total Campuswide Programs
74,928
39,535
33,559
1,834
31,497
44,149
718
769
--
769
--
271
498
--
10,890
19,847
5,802
-75
--
10,860
19,121
5,709
31
650
93
5,646
9,861
3,129
5,867
12,464
3,109
623
2,478
436
36,539
75
35,691
774
18,636
21,440
3,537
946,591
6,303
940,053
236
411,591
559,247
24,247
ADMINISTRATION
Assistant vice chancellors
academic services
university center
Advisory committee
Dean of student affairs
Student affairs special services
4,666
256
36
2,220
2,038
435
---520
43
256
36
2,218
1,458
4,188
--2
60
1,351
180
29
1,459
1,103
3,322
76
7
761
945
7
---10
Total Administration
9,216
955
4,011
4,250
4,121
5,111
17
SUMMER SESSION
INSTRUCTION
EXTENDED STUDIES AND PUBLIC PROGRAMS
INSTRUCTION
Continuing education general programs
Professional programs
Other
Total Extended Studies and
Public Programs
UCSD MEDICAL CENTER
STUDENT SERVICES
39
University of California, San Diego
2011-2012
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
817
--
814
3
71
800
54
Housing services
192
84
107
1
177
66
51
Other social services
Associated
students--government
y
pp
2,200
4
2,174
22
659
1,600
60
Resident hall advisors
Student activities and programs
Student center
Student events
Student organizations
125
1,796
6,035
751
2,780
-6
172
-15
109
1,616
5,838
751
2,749
16
174
25
-17
1,377
1,082
2,514
125
924
3,149
723
4,209
697
2,001
4,401
8
688
71
144
13,687
198
13,236
253
6,681
12,379
5,373
--
--
Total
Public ceremonies
Graduation
Recreational programs
Intercollegiate athletics
Recreational athletic program
Sports facilities
(65)
--
(65)
(65)
--
7,359
5,426
5,190
----
7,008
5,360
5,161
351
65
29
3,367
3,494
1,975
4,081
2,083
3,752
89
151
536
17,975
--
17,529
446
8,836
9,915
777
32,605
282
31,620
703
15,764
23,095
6,255
3,797
1,392
858
265
172
36
229
--3
3,490
5
858
265
167
271
1,158
0
-2
2,487
629
92
183
128
1,322
764
766
82
44
12
0
1
(0)
0
6,484
268
4,785
1,431
3,519
2,978
13
823
758
54
11
407
362
(54)
Foreign student programs
International studies
1,755
386
1,359
10
1,203
565
12
Placement
Career planning and placement center
1,871
0
1,806
64
1,114
801
44
10,933
1,413
8,004
1,516
6,242
4,706
16
491
2,732
-2,527
490
201
1
4
323
1,729
168
1,003
-(0)
Total Financial Aid Administration
3,223
2,527
691
4
2,052
1,171
(0)
STUDENT ADMISSIONS AND RECORDS
Admissions office
Registrar's office
4,045
3,688
3,973
2,285
54
1,385
18
18
2,366
2,182
1,680
1,508
1
3
Total Student Admissions and Records
7,733
6,257
1,439
36
4,548
3,188
4
25,302
--
25,272
30
4,695
20,613
7
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
Total Counseling and Career Guidance
FINANCIAL AID ADMINISTRATION
Graduate student programs
Student financial services
STUDENT HEALTH SERVICES
40
University of California, San Diego
2011-2012
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
CONTRACTS AND GRANTS
ADMINISTRATION
(215)
56
(271)
--
COMPENSATED ABSENCES ACCRUAL
(361)
(92)
(277)
8
EDUCATIONAL FEE EXPENSE
PRORATION
--
Total Student Services
(11,399)
-(350)
Other Expenditures
Recharges
(215)
0
(11)
(0)
11,399
--
--
--
--
88,436
--
81,889
6,547
37,074
57,660
6,297
2,569
3,629
7,806
1,713
1,767
1,204
2,250
2,363
7,531
1,353
1,270
1,171
259
1,262
250
360
408
33
60
4
24
-89
--
1,796
2,190
5,422
1,055
889
879
773
1,439
2,408
658
988
326
-0
24
-110
0
18,688
15,938
2,573
177
12,231
6,591
134
Academic senate
810
760
48
2
532
277
--
Office of the campus counsel
766
766
0
--
546
220
--
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
Chancellor and vice chancellors
Chancellor's office
Chancellor research
Academic affairs
Business affairs
Resource management and planning
Undergraduate affairs
Total
Planning and budgeting
Resource management
Planning office
(8,655)
2,861
1,454
2,552
(10,110)
305
1
4
1,378
2,034
2,990
827
13,023
--
(5,794)
4,007
(9,805)
5
3,413
3,816
13,023
14,470
21,470
(7,184)
183
16,722
10,905
13,157
19
--
19
--
--
19
--
16,299
615
5,877
552
10,403
63
19
--
10,735
386
5,963
229
400
--
16,914
6,429
10,466
19
11,121
6,192
400
Conflict of interest
3,226
--
3,225
1
2,179
1,047
--
Audit and management advisory services
1,553
1,307
246
--
1,464
765
676
21,712
7,736
13,956
19
14,764
8,024
1,076
6,761
589
869
--
5,877
589
14
--
4,984
--
3,218
589
1,442
--
7,350
869
6,466
14
4,984
3,807
1,442
15,047
8,096
6,950
0
8,033
7,389
375
501
505
6,358
397
-3,594
102
505
2,753
1
-11
289
358
12,024
212
147
3,930
0
-9,596
7,363
3,991
3,361
12
12,671
4,289
9,596
`
Total
Total Executive Management
FISCAL OPERATIONS
Bad debts and collections
Business and financial services
Cashiers office
Total
Total Fiscal Operations
GENERAL ADMINISTRATIVE SERVICES
Environmental health and safety
Health and safety
Lifeguard service
Total
Information systems
Administrative computing
Personnel
Affirmative action programs
Employee assistance program
Human resources
Total
41
University of California, San Diego
2011-2012
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
Debtp service insurance
g p j premiumg
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
Media center
Imprints
Garage and transportation
Campus shuttle
Intercampus bus service
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
g
BFS--storehouse
y
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
681
293
58
1,321
(3,053)
3,662
374
78
13
384
397
79
1,503
97
47
11
(5)
524
293
-210
-(115)
---505
--1,273
--11
--
156
-58
36
(3,053)
3,543
374
-13
(129)
397
79
231
97
47
-(5)
---1,076
-235
-78
-8
--------
428
--153
-8
---656
-47
988
--10
66
253
293
58
1,169
-3,654
374
78
13
280
397
33
1,077
126
47
1
41
----3,053
(0)
---552
--562
29
--112
3,297
1,172
1,289
1,049
1,598
--
2,248
(426)
1,289
----
2,332
---
965
1,590
1,289
0
419
--
11,699
5,347
4,956
1,396
4,687
11,738
4,725
41,460
18,304
21,733
1,423
30,375
27,222
16,138
2
--
2
--
4,560
8,778
13,336
(344)
--
(346)
2
454
709
1,507
475
--
470
5
1,117
2,276
2,918
-96
1,150
(540)
-----
-96
1,150
(542)
---2
---746
24
96
1,150
3,217
24
--4,502
706
--
704
2
746
4,486
4,526
(70)
--
(82)
11
583
2,385
3,038
(11)
241
2,795
985
(45)
--848
500
--
(11)
241
1,946
485
(45)
--1
---
89
290
2,399
562
292
378
270
1,111
422
1,630
478
319
714
-1,966
Total
3,965
1,348
2,616
1
3,631
3,811
3,477
Police
4,787
2,978
1,805
4
4,932
2,189
2,334
(3,822)
13
6,613
14,368
24,284
1,694
38
22,181
38,294
53,913
Telecommunications services
Total Logistical Services
(3,303)
6,562
505
4,831
42
University of California, San Diego
2011-2012
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 pharmacy
Total
University communications
Publications office
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
p
p j
Utilities operation
Educational fee expense proration
Contracts and grants administration
Compensated absences accrual
Total Operation and Maintenance
of Plant
Unrestricted
General
Designated
Distribution
Salaries and Wages
Restricted
Other Expenditures
Recharges
5,800
26
5,288
486
2,656
3,143
(0)
5,183
--
2,119
3,065
2,314
2,869
--
22
12,097
11
--
(2)
11,660
(1)
8,014
23
4,191
-107
16
--
16
--
--
16
--
23,118
36
19,081
4,001
12,983
10,242
107
1,829
(2)
1,735
96
1,206
623
717
(1)
718
--
718
1,017
1,018
21,534
4,097
14,908
11,881
1,125
25,095
--
--
--
--
1,550
--
--
1,555
--
25,664
-1,555
(3,014)
33
(25,095)
5
13
437
(1,420)
(1,439)
25,864
76,593
(4,286)
11,664
51
5,977
1,725
2,553
8,266
(2,838)
28,203
752
(511)
11,581
-1,398
1,165
2,551
8,140
-27,927
749
(3,779)
83
-4,580
548
5
125
(2,839)
276
3
4
-51
-12
(2)
1
1
---
8,198
-(11)
(554)
4,395
(24,651)
(8)
65
3,803
24,651
(2)
(618)
-----
59,701
32,800
26,835
66
19,592
134,769
224,751
10,917
115,690
98,144
651
224,100
(0)
(160,639)
--
63,461
(0)
108,064
(155)
5,607
(3,013)
(2)
(0)
(0)
96,392
98,589
86,917
2,847
2,429
20
-1,021
2,371
5,312
4,338
1,711
101
753
14,491
31
5,977
2,417
5,209
11,701
47,285
37,923
758
7,886
5,255
--1,713
5,027
8,746
54,461
11,431
107
---(557)
8,231
-(11)
4
33
--1
94,660
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
Total Student Financial Aid
(160,639)
64,112
--
(160,639)
--
--
10,917
(44,949)
98,144
651
43
University of California, San Diego
2011-2012
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
(86)
962
418
3,170
6,576
1,516
1,857
3,529
2,834
1,311
1,336
3,124
1,147
4,345
5,917
3,052
4,558
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 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
Total
Total Auxiliary Enterprises
ELIMINATED CAPITAL
EXPENDITURES
4
---28
-3
27
------7
1
--
12,441
164
-520
1,064
-117
660
--342
---1,617
812
78
(12,529)
798
418
2,650
5,953
1,570
1,777
2,984
2,856
1,406
994
3,355
1,147
4,460
4,548
2,725
4,727
(2)
---441
54
37
115
22
95
-231
-116
248
485
248
--
45,496
71
17,816
29,841
2,090
1,339
5,732
6,491
1,856
8,867
4,498
6,139
--------
1,339
5,703
6,449
1,856
8,808
4,490
6,090
-29
42
0
59
8
49
-1,080
1,466
249
2,667
809
1,225
1,561
5,116
5,818
1,607
9,594
4,200
5,278
221
464
793
(0)
3,395
511
364
34,923
--
34,736
188
7,497
33,175
5,749
242
297
1,053
356
20,620
122
40
570
3,544
(104)
196
14,172
79
--------------
242
296
1,051
356
20,574
122
40
569
3,525
(104)
196
14,065
77
-2
2
-46
--1
18
--107
2
1,394
84
337
96
3,995
152
12
128
1,812
-64
4,878
12
(1,152)
220
719
260
26,624
(30)
28
456
2,492
(104)
139
19,989
72
(0)
7
4
-9,999
-1
14
760
-7
10,694
5
22
374
14
(28)
(4)
------
18
370
14
(28)
(4)
5
5
----
20
325
--(8)
2
479
14
(28)
3
0
430
----
41,564
--
41,377
187
13,300
50,184
21,920
122,053
--
121,608
445
38,613
113,199
29,759
(9,008)
39,440
$
(90)
962
418
3,170
6,548
1,516
1,854
3,502
2,834
1,311
1,336
3,124
1,147
4,345
5,911
3,051
4,558
45,566
(124,910)
FUNDING STREAM ASSESSMENT
Total Current Funds Expenditures
------------------
3,005,380
(60,419)
-$
304,745
(55,483)
39,440
$
44
1,876,503
-$
824,132
$
--
(124,910)
--
42,211
1,569,706
$
1,828,411
0
2,770
$
392,737
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – FINANCIAL AID
University of California, San Diego
20011-2012
(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
Cellular and molecular medicine
Family and preventive medicine
Medicine
Neurosciences
Outreach communication
Organized research units
Anthropogen
Cancer center
Clinical translational research institute
Institute for research on aging
Research in biostructures-medical
Office of graduate studies and research
Ophthalmology
Pathology
Pediatrics
Pharmacology
Physical sciences
Psychiatry
Radiology
Reproductive medicine
School Program-Other
Surgery
p
g
Total
SCHOOL OF PHARMACY AND
PHARMACEUTICAL SCIENCES
CAMPUS-WIDE DEPARTMENTS
Anthropology
Biological sciences
Chemistry and biochemistry
Communication
Create
International studies
Economics
Ethnic studies
History
Literature
Mathematics
Music
Organized research units
Centers
Chronogbiology
Comparative
immigration studies
gy
Latin american studies
Magneticprecording
Research in language
$
1,200
$
--
$
572
$
628
--
1,200
$
--
211
1,223
51
56
-19
160
1,148
-49
211
1,174
---
550
145
677
255
9
4
64
1
125
49
---
416
92
613
254
--3
--
550
145
674
255
-----
3,061
185
193
2,683
52
3,009
--
1,860
187
1,429
244
80
1,780
--
9,326
1
1,409
311
3,616
1,296
184
------17
2,318
5
71
-32
91
--
7,008
(4)
1,338
311
3,584
1,205
167
15
-39
111
(96)
6
--
9,311
1
1,370
200
3,712
1,290
184
--------
198
512
397
75
48
38
31
272
114
1,054
1
1,039
170
260
14
439
----8
38
---3
-------
-23
6
----42
47
36
-36
45
59
14
332
198
489
391
75
40
-31
230
67
1,015
1
1,003
125
201
-107
-(23)
--3
--11
-4
-----263
198
535
397
75
45
38
31
261
114
1,050
1
1,039
170
260
14
176
-----------------
20,805
66
3,157
17,582
333
20,472
--
3,256
8
2,573
675
60
3,196
--
3
2,655
1,186
8
209
6
78
37
83
1
147
27
-161
81
8
-6
18
37
26
-1
4
--7
----1
---2
3
2,494
1,098
-209
-60
(1)
57
1
146
21
-56
11
--------2
3
2,599
1,175
8
209
6
78
37
83
1
147
25
-------------
13
55
3
49
284
-32
3
---
-19
----
13
4
-49
284
-16
----
13
39
3
49
284
------
46
University of California, San Diego
20011-2012
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(UNAUDITED)
Current Funds
Total
Super Computer
United states-mexican studies
Institutes
g
g
Engineering in medicine
p
Neural computation
Cognitive science
Education studies
Molecular medicine
Nano engineering
Philosophy
Physicial science
Physics
Political science
Psychology
Social sciences
Sociology
Theatre and dance
Urban studies and planning
Visual arts
11
48
16
312
52
161
(7)
65
15
54
10
10
155
34
62
194
3
25
Total
PROVOST SIX COLLEGE
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Marine resources
p y
y
Research divisions
Geosciences research division
Marine biology research division
Organized research units
Centers
Marine biotech and biomedicine
Sea stipend
The gSIO department
g p
Total
OTHERp y
p
Eleanor roosevelt college
Extension stipend
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
-1
41
--
Salaries and
Wages
Other
Expenditures
10
7
-28
11
20
---
16
312
40
161
(7)
25
-32
10
-43
34
-106
-17
9
------------4
---
7
312
52
161
(7)
65
15
54
10
10
155
34
62
190
3
25
-----------------
Restricted
Recharges
--12
--40
15
--10
112
-62
88
3
2
-------22
-------6
6,064
762
58
5,244
126
5,938
--
2
2
--
--
--
2
--
229
--
--
229
--
229
--
3
690
-6
-4
3
680
---
3
690
---
196
830
1,438
--2
--39
196
830
1,397
----
196
830
1,438
----
3,386
8
43
3,335
--
3,386
--
25
373
1
6
-----
-373
---
25
-1
6
-----
25
373
1
6
-----
33,683
(9,636)
26
9,488
211
--
16,605
(69,978)
26
7,590
60,131
--
----
33,683
(9,636)
26
----
24,478
9,699
(52,974)
67,753
--
24,478
--
224,751
10,917
115,690
98,144
651
224,100
--
--
--
(160,639)
--
(160,639)
$
Distribution
64,112
-$
(160,639)
10,917
$
47
(44,949)
$
98,144
$
651
$
63,461
$
--
CURRENT FUNDS EXPENDITURES
BY FUND SOURCE
University of California, San Diego
2011-2012
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
GENERAL FUNDS (1)
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
$
Unrestricted
151,068
25,838
3,109
49,688
6,303
-25,535
32,287
10,917
$
Distribution
Salaries and
Wages
Restricted
$
196,864
17,611
1,535
31,553
-7,020
32,395
12,276
105
Other
Expenditures
$
(45,798)
8,227
1,574
18,135
6,303
(7,020)
(6,777)
57,351
10,812
Recharges
$
(2)
-----82
37,341
--
151,068
25,838
3,109
49,688
6,303
-25,535
32,287
10,917
-----------
299,359
42,807
37,420
Total General Funds
304,745
304,745
TUITION AND FEES
Instruction
194,308
194,308
--
35,642
163,841
5,175
851
851
--
43
808
0
531
16,993
68,743
26,569
24,963
531
16,993
68,743
26,569
24,963
------
443
4,300
21,591
163
--
448
12,702
47,151
26,406
24,963
359
10
----
(36,900)
86
(36,900)
86
---
25
62
296,142
296,142
--
62,268
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Tuition and Fees
49
(36,925)
25
239,419
--5,545
University of California, San Diego
2011-2012
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
FEDERAL GOVERNMENT
Grants
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total
Contracts
Research
Public service
Student financial aid
Total
Total Federal Government
4,186
438,468
3,345
3,611
4,106
203
18
22,075
445
----------
4,186
438,468
3,345
3,611
4,106
203
18
22,075
445
1,817
198,869
1,943
643
1,280
113
18
58
445
2,369
239,590
1,402
2,968
2,826
90
-22,016
--
-(8)
--------
476,457
--
476,457
205,186
271,262
(8)
18,684
40
49,727
----
18,684
40
49,727
9,172
27
--
9,512
12
49,727
----
68,450
--
68,450
9,199
59,251
--
544,907
--
544,907
214,385
330,513
(8)
50
University of California, San Diego
2011-2012
(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
1,460
22,885
1,264
788
803
99
11,869
--------
1,460
22,885
1,264
788
803
99
11,869
366
16,281
703
264
521
0
--
1,094
6,604
563
524
283
99
11,869
-(1)
1
-----
Total Special State Appropriations and Contracts
39,168
--
39,168
18,133
21,036
1
Research
Public service
Academic support
Student services
2,874
9,036
43
26
-----
2,874
9,036
43
26
1,911
4,101
32
26
963
4,936
10
1
-----
Total Local Government
11,979
--
11,979
6,070
5,910
--
6,259
89,050
987
2,954
231
1,315
4,642
(2)
11,197
10
(2)
--------
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
9,997
186,206
2,252
3,662
237
1,521
7,882
(2)
11,358
58
8
-1
1
-2,551
---
9,940
186,198
2,252
3,662
236
1,521
5,331
(2)
11,358
3,749
97,154
1,265
709
6
206
3,239
-162
Total Private Gifts, Grants and Contracts
223,114
2,619
220,495
106,491
51
116,631
9
University of California, San Diego
2011-2012
(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
13,626
9,907
93
7,525
119
21,827
1,559
4,765
861
12,044
7,810
29
6,809
130
21,857
1,509
1,651
861
1,582
2,097
64
716
(11)
(30)
51
3,114
--
5,913
5,340
199
1,336
25
10,839
177
15
--
7,706
4,567
(43)
6,189
95
11,106
1,383
4,751
861
(6)
-63
--118
----
Total Endowment and Similar Funds
60,283
52,700
7,583
23,843
36,614
174
SALES AND SERVICES OF
EDUCATIONAL ACTIVITIES
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
220,351
2,378
570
191,930
3,861
229
29
707
220,351
2,378
570
191,930
3,861
229
29
707
---------
212,827
1,408
364
109,248
1,824
101
49
272
62,449
971
336
147,221
2,447
129
(19)
435
54,924
1
130
64,540
410
----
Total Sales and Services of Educational Activities
420,056
420,056
--
326,093
213,968
120,005
SALES AND SERVICES OF
AUXILIARY ENTERPRISES
Student services
Student financial aid
Auxiliary enterprises
1,280
(16,814)
119,818
1,280
(16,814)
119,818
----
560
-36,047
757
(16,814)
108,350
36
-24,580
Total Sales and Services of Auxiliary Enterprises
104,284
104,284
--
36,607
92,293
24,616
52
University of California, San Diego
2011-2012
(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
-894,103
-894,103
---
13
411,376
(13)
506,832
-24,104
Total
894,103
894,103
--
411,389
506,819
24,104
OTHER SOURCES
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
11,612
29,207
417
13,341
9,924
8,575
20,712
(2,657)
(151)
2,327
11,612
29,207
417
13,341
9,924
8,575
20,712
(2,657)
(151)
2,327
-----------
2,598
(2,066)
190
(1,564)
209
3,975
49,198
7,073
15
2,059
Total Other Sources
93,307
93,307
--
61,687
212,454
180,834
5,213
918
0
3,936
356
259
2,149
414
15
32
5,213
918
0
3,936
356
259
2,149
414
15
32
-----------
2,200
363
-455
-21
344
----
3,038
555
0
3,481
356
238
1,818
414
15
32
25
-----13
----
13,292
13,292
--
3,383
9,948
38
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
$
3,005,380
$
2,181,248
(1) Excludes State Specific General Funds
(2) Includes State Specific General Funds
53
$
824,132
$
1,569,706
9,192
33,472
294
35,351
12,293
10,453
58,237
47,590
(165)
5,737
$
1,828,411
178
2,199
68
20,446
2,578
5,853
86,724
57,319
0
5,470
$
392,737
CURRENT FUNDS EXPENDITURES
BY EXPENDITURE CATEGORY BY FUND SOURCE
University of California, San Diego
2011-2012
(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
237,091
$
37,016
$
13,345
$
184,491
$
2,239
17,197
41,855
4,942
20,310
515
4,832
11,631
15,415
109
1,298
296,143
62,268
18,692
211,537
3,646
Grants
Contracts
476,457
68,450
205,186
9,199
54,307
2,664
205,735
56,128
11,229
459
Total
544,907
214,385
56,971
261,863
11,688
Appropriations and contracts
General
39,168
304,745
18,133
299,359
4,253
85,237
16,305
(84,382)
477
4,531
Total
343,913
317,492
89,490
(68,077)
5,008
11,979
6,070
2,051
3,370
488
Gifts
Grants
Contracts
59,035
38,831
125,248
22,409
18,910
65,172
5,950
5,286
15,805
27,434
13,380
40,482
3,242
1,255
3,789
Total
223,114
106,491
27,041
81,296
8,286
60,283
23,842
7,184
27,215
2,042
Medical group activities
420,055
326,092
71,962
16,669
5,332
Total
420,055
326,092
71,962
16,669
5,332
Parking operations
Residence and dining halls
Bookstore
Other
13,390
81,023
21,678
(11,807)
2,654
26,674
4,285
2,994
1,197
11,235
1,482
1,092
9,262
42,000
15,888
(15,904)
277
1,114
23
11
Total
104,284
36,607
15,006
51,246
1,425
894,103
411,389
125,654
355,277
1,783
OTHER SOURCES
93,307
61,687
37,425
(10,410)
4,605
RESERVES
13,292
3,383
1,057
8,593
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
$
3,005,380
$
1,569,706
$
452,533
$
938,579
259
$
44,562
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.
55
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – LOC “O”
University of California, San Diego - Location "O"
2011 - 2012
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(Dollars in Thousands)
Current Funds
Total
Distribution
Unrestricted
Designated
General
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
RESEARCH
p
White mountain research station
$
Total
590
$
--
$
590
$
--
$
585
$
5
$
--
590
--
590
--
585
5
--
80
--
80
--
13
67
--
135
--
135
--
--
220
85
--
--
--
--
--
--
--
PUBLIC SERVICE
Mathematics diagnostic
testing project
ACADEMIC SUPPORT
White mountain research station
STUDENT FINANCIAL AID
Organized research unit
California space
Total Current Funds Expenditures
$
805
$
--
$
805
$
--
$
598
$
292
$
85
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.
57
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
Interest
Rate
Maturity
Years
Total
June 30, 2012
2.3-11.8%
2011-2035
80,530
187,268
267,798
various
2011-2013
2,124
117,698
119,822
Revenue bonds
5.1-10%
2011-2047
176,387
--
176,387
General revenue bonds
Medical center
4.9%
2011-2041
3,510
1,140,638
1,144,148
Multi-purpose projects
5.1%
2011-2027
--
6,811
6,811
76,081
--
76,081
Third party debt
Total External Long Term Debt
Regents' loans
6.5%
2011-2012
$
338,632
$
1,452,415
$
1,791,047
$
367
$
--
$
367
Total Long Term Debt
$338,999
$1,452,415
$1,791,414
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
$
18,442
320,190
$
48,007
1,404,408
$
66,449
1,724,598
Total Long Term Debt
$
338,632
$
1,452,415
$
1,791,047
59
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2011
Mortgages and Other Borrowings
Cap equip program
Clinical & translational research institute
East campus office building
Health sciences biomed research facility
Management school facility
Marine ecosystem sensing laboratory
$
-3,001
11,544
12,009
4,100
1,204
Additions/
Adjustments
$
4,260
11,032
12,549
13,040
6,520
203
Repayments
Outstanding
June 30, 2012
$
$
--19,078
25,049
-1,207
4,260
14,033
5,015
-10,620
200
FY 11/12
Interest
$
6
---55
--
Muir college apartments
Revelle college apartments
Rebecca & john moores ucsd cancer center
Robert paine scripps center
SEP program: state operating
18,050
33,678
-1,300
3,956
2,086
3,355
217
-14,715
---1,300
--
20,136
37,033
217
-18,671
--1
2
--
Telemed & prime-heq education facility
20,559
7,557
20,603
7,513
--
109,401
75,534
67,237
117,698
64
4,238
--
274
3,964
198
49,900
23,404
11,487
32,025
-----
1,650
1,817
1,030
1,035
48,250
21,587
10,457
30,990
2,472
734
591
1,569
1,924
30,265
27,617
3,955
-----
452
-2,145
255
1,472
30,265
25,472
3,700
260
1,869
866
184
1,031
4,455
7,471
----
243
1,025
578
788
3,430
6,893
140
207
578
197,772
--
10,504
187,268
9,668
Variable Rate Demand (Pool 4)
Deferred maintenance
1,978
--
626
1,352
83
Variable Rate Demand (Pool 5)
Deferred maintenance
2,208
--
512
1,696
97
Variable Rate Demand (Pool 6)
Deferred maintenance
2,478
--
450
2,028
109
Variable Rate Demand (Pool 8)
Deferred maintenance
2,042
--
307
1,735
78
Variable Rate Demand (Pool 10)
Eleanor roosevelt college housing and dining
Powell-focht bioengineering hall
Science research park infrastructure
21,845
2,788
982
----
21,845
2,788
982
----
504
130
22
Total Pool 10
25,615
--
25,615
---
656
1,997
16,043
12,280
----
296
1,006
1,823
1,701
15,037
10,457
98
807
613
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
Revenue Bonds
Revenue Bonds (continued)
General Revenue Bond (2003 A)
Bookstore
Cellular and molecular medicine east
La jolla del sol
60
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2011
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)
Additions/
Adjustments
Repayments
Outstanding
June 30, 2012
FY 11/12
Interest
1,672
1,984
10,990
5,275
1,874
12,655
6,227
1,999
---------
248
295
1,072
328
161
1,879
1,498
296
1,424
1,689
9,918
4,947
1,713
10,776
4,729
1,703
83
100
553
261
93
632
307
100
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
72,996
--
8,902
64,094
3,647
2,076
1,852
2,794
10,012
1,091
675
593
6,107
---------
132
118
178
639
70
43
38
390
1,944
1,734
2,616
9,373
1,021
632
555
5,717
103
91
138
494
54
33
29
301
1,600
788
---
102
50
1,498
738
79
39
2,719
568
2,088
2,677
7,725
5,001
-------
174
277
133
171
493
320
2,545
291
1,955
2,506
7,232
4,681
134
27
103
132
381
247
Total General Revenue Bond (2003 B)
48,366
--
3,328
45,038
2,385
18,160
6,033
16,832
----
5,278
1,792
4,998
12,882
4,241
11,834
618
207
578
11,484
472
41,223
----
3,410
255
12,242
8,074
217
28,981
395
22
1,417
94,204
--
27,975
66,229
3,237
General Revenue Bond (2005 D)
Central utilities plant steam turbine generator
and chiller
4,302
--
3,498
804
43
General Revenue Bond (2005 G)
Student academic services facility
3,367
--
744
2,623
125
General Revenue Bond (2005 I)
California institute of telecommunications and
information technologies (cal it2)
Student academic services facility
472
106
---
255
58
217
48
23
5
Total General Revenue Bond (2005 I)
578
--
313
265
28
25,230
--
737
24,493
1,174
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
Total General Revenue Bond (2005 C)
General Revenue Bond (2007 J)
Central utilities cogeneration addition
61
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2011
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
Additions/
Adjustments
Repayments
Outstanding
June 30, 2012
FY 11/12
Interest
46,480
16,128
10,490
16,149
2,875
721
3,517
2,089
36,763
18,678
-----------
87
507
329
507
68
-7
4
64
983
46,393
15,621
10,161
15,642
2,807
721
3,510
2,085
36,699
17,695
2,128
753
489
754
133
36
161
96
1,709
892
179,120
--
3,293
175,827
8,325
General Revenue Bond (2007 K)
Nierenberg hall
Recreational/intramural and athletic complex
Warren college residence halls
2,029
20,337
22,939
----
105
1,055
1,190
1,924
19,282
21,749
98
987
1,113
Total General Revenue Bond (2007 K)
45,305
--
2,350
42,955
2,198
7,575
--
125
7,450
369
8,840
22,155
110,730
2,860
45,150
64,860
-------
495
365
1,810
45
735
1,060
8,345
21,790
108,920
2,815
44,415
63,800
454
1,197
5,979
154
2,439
3,503
254,595
--
4,510
250,085
13,726
1,020
3,499
---
-1,134
1,020
2,365
44
138
4,519
--
1,134
3,385
182
5,680
1,590
6,955
----
----
5,680
1,590
6,955
292
82
359
65
1,370
1,080
10,240
2,430
270
11,500
1,590
---------
-----10
620
--
65
1,370
1,080
10,240
2,430
260
10,880
1,590
3
71
56
529
126
12
531
81
42,770
--
630
42,140
2,142
5,690
13,510
58,645
----
----
5,690
13,510
58,645
328
806
3,499
Total General Revenue Bond (2007 J)
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
62
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2011
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
Additions/
Adjustments
Repayments
Outstanding
June 30, 2012
FY 11/12
Interest
560
11,655
8,905
83,215
15,790
5
-------
-------
560
11,655
8,905
83,215
15,790
5
34
695
531
4,965
941
--
197,975
--
--
197,975
11,799
161
1,042
216
775
-----
-----
161
1,042
216
775
8
51
11
38
Central utilities cogeneration addition
Central utilities plant steam turbine generator
and chiller
Functional mri center
578
--
--
578
28
356
99
---
---
356
99
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
47
168
313
----
----
47
168
313
2
8
15
San diego supercomputer center expansion
Torrey pines center-north
Torrey pines center-south
1,111
598
1,168
----
----
1,111
598
1,168
55
29
57
Rebecca & john moores ucsd cancer center
1,605
--
--
1,605
79
9,992
--
--
9,992
491
58
--
--
58
1
General Revenue Bond (2010 U)
Eleanor roosevelt college housing and dining
Inst.of Geo./Planetary PhysicsIGPP
Science research park infrastructure
Student academic services facility
14,450
922
649
448
-----
12
6
---
14,438
916
649
448
722
41
32
22
Total General Revenue Bond (2010 U)
16,469
--
18
16,451
817
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
--
Total General Revenue Bond (2010 V)
--
65,937
--
65,937
--
General Revenue Bond (2011 AB)
California institute of telecommunications and
information technologies (cal it2)
Cellular and molecular medicine east
Central utilities cogeneration addition
----
5,369
1,164
1,103
18
---
5,351
1,164
1,103
172
40
38
Total General Revenue Bond (2009 R)
General Revenue Bond (2010 S)
Biology field station
Campus energy conservation, phase1
Campus services complex, phase 1
Clinical sciences building
Total General Revenue Bond (2010 S)
General Revenue Bond (2010 T)
Student academic services facility
63
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2011
Central utilities plant steam turbine generator
and chiller
Cogeneration plant expansion
Additions/
Adjustments
Repayments
Outstanding
June 30, 2012
FY 11/12
Interest
---
3,408
123
27
--
3,381
123
96
4
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
1,601
4,467
12,449
1,183
827
----18
52
126
---
598
18,409
35
1,775
1,583
4,415
12,323
1,183
827
20
565
1
60
51
142
398
40
25
-----
3,468
775
1,635
34
35
46
---
3,433
729
1,635
34
111
25
56
1
W. m. keck building equipment (fmri)
--
92
--
92
3
--
58,515
322
58,193
1,848
LPR (2005 B)
Hopkins Parking Structure
17,568
--
394
17,174
847
LPR (2007 D)
East Campus Graduate Housing
72,115
--
1,130
70,985
3,552
2,989
--
11
2,978
134
1,109,184
124,452
86,187
1,147,449
56,919
1,416,357
$ 199,986
$ 163,928
Total General Revenue Bond (2009 O)
LPR (2010 E)
Hopkins Parking Structure
Total Revenue Bonds
Total Long Term Debt Recorded
at the Office of the President
$
64
$
1,452,415
$
66,651
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE SAN DIEGO CAMPUS
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2011
Regents' Loans
Bachman canyon lot
Science research park
$
Additions/
Adjustments
277
90
$
---
Repayments
$
---
Outstanding
June 30, 2012
$
277
90
FY 11/12
Interest
$
---
367
--
--
367
--
Capital Lease Obligations
Equipment - campus
Equipment - medical center
SPWB hillcrest seismic improvement
5,229
27,918
38,905
995
18,535
--
1,532
8,460
1,060
4,692
37,993
37,845
211
651
1,745
Total Capital Lease Obligations
72,052
19,530
11,052
80,530
2,607
2,124
--
--
2,124
15
Revenue Bonds
Cardiovascular center/thornton expansion
Moores cancer center
Solar energy projects GRB2010W
Thornton hospital MCPRB2010G
123,715
18,952
3,725
37,500
-----
-210
215
3,570
123,715
18,742
3,510
33,930
5,404
873
217
1,592
Total Revenue Bonds
183,892
--
3,995
179,897
8,086
64,862
12,363
1,144
76,081
2,987
Total Regents' Loans
Mortgages and Other Borrowings
Rebecca and john moores ucsd cancer center
Third Party Debt
San Diego Campus
$
323,297
$
31,893
$
16,191
$
338,999
$
13,695
SUMMARY SCHEDULE OF LONG TERM DEBT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2011
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
Additions/
Adjustments
323,297
$
1,416,357
$
31,893
Repayments
$
199,986
1,739,654
$
65
231,879
16,191
Outstanding
June 30, 2012
$
163,928
$
180,119
338,999
FY 11/12
Interest
$
1,452,415
$
1,791,414
13,695
184,783
$
198,478
University of California, San Diego practices the
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