University of California, San Diego
Detailed Financial Schedules
For the Year Ended June 30, 2011
UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Unaudited Detailed Financial Schedules
for the Year Ended June 30, 2011
CONTENTS
A Letter from the Controller
1
Financial Overview
2-5
Summarized selected data for the past Nine Years
6
Statement of Revenues and Expenses
7
Statement of Net Assets
8
Statement of Revenues, Expenses, and Changes
in Net Assets
9
Statement of Cash Flows
10
Notes to the Financial Schedules
11 - 18
Current Funds Revenues
19 - 20
Current Funds Expenditures by
Uniform Classification Category
21 - 27
Current Funds Expenditures by Department
28 - 42
Current Funds Expenditures - Financial Aid
43 - 45
Current Funds Expenditures by Fund Source
46 - 51
Current Funds Expenditures by
Expenditure Category by Fund Source
52 - 53
Current Funds Expenditures by Department – Loc “O”
54 - 55
Long-Term Debt Schedules
56 - 62
SAN DIEGO: OFFICE OF THE CONTROLLER
LA JOLLA, CA 92093-0951
TEL: (858)534-0660
January 5, 2012
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, 2011.
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 (UNAUDITED)
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, 2011, the San Diego Campus averaged 28,071 employees [8,787 academic and
19,284 staff] and in the Fall Quarter served 29,899 students [23,663 undergraduate and 6,236 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 assets; statement of revenues, expenses and
changes in net assets; 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/ucophome/busfin/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, 2011, with selected comparative information for the year ended June 30, 2010
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
Statement of Net Assets
The statement of net assets (see page 8) presents information on all the University’s assets, liabilities, and net assets
at the end of the fiscal year. The difference between total assets and liabilities (net assets) is an indicator of the
current financial condition of the University. At June 30, 2011, the University’s net assets were $2.52 billion, with
assets of $4.88 billion and liabilities of $2.36 billion.
Assets
UC San Diego total assets increased by $560.69 million to $4.88 billion in 2011, compared to $4.32 billion in 2010,
primarily due to capital assets net of depreciation increasing by $331.84 million.
Cash and equity in treasurer’s investments—The University’s cash and equity in treasurer’s investments totaled
$1.34 billion at the end of 2011 and $1.14 billion at the end of 2010. The net increase of $199.20 million is due to an
increase in the short-term investments component of $205.30 million, offset in part by a decrease in cash of $6.06
million.
Accounts receivable, net—Accounts receivable in total increased by $66.13 million to $371.87 million in 2011 from
$305.74 million in 2010. The increase is in the State and Federal Government category, where receivables for state
funded construction of the Structural and Materials Engineering Bldg. increased 28.50 million, and the receivables for
the Rady Management School Phase 2 increased $12.60 million.
Investments--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.
2
FINANCIAL OVERVIEW (UNAUDITED)
University of California, San Diego
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 up 20.2 percent in 2011, an increase of 8.9 percent versus
2010. TRIP had a positive return of 11.2 percent in 2011 a decrease of 2.8 percent from 2010. STIP had positive
return of 2.5 percent in 2011, a decrease of 0.2 percent from 2010.
Investment 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 $331.84 million to $3.01 billion in 2011.
The increase reflects current year capital construction expenditures for the Sanford Consortium for Regenerative
Medicine building, $96.90 million; the Sulpizio Cardiovascular Center, $37.50 millon; the Telemed Education Facility
building, $36.70 million, the Thornton Hospital Bed Tower, $30.40 million; and the Structural and Materials
Engineering building, $30.40 million.
Other assets--Other assets including investments held by trustees, pledges receivable, notes and mortgages
receivable, and inventories decreased by $36.52 million in 2011 versus 2010. The decrease in 2011 is primarily the
result of the use of funds held by trustees in 2010 for the construction of the Sanford Consortium for Regenerative
Medicine building, which was essentially completed at June 30.
Liabilities
The University’s liabilities totaled $2.36 billion in 2011. This total includes the liabilities of $1.42 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).
Long-term debt—This debt, principally recorded at the Office of the President, increased by $51.36 million to $1.74
billion in 2011. The major increase in 2011 was for several revenue bonds for a total of $40.10 million to be used for
several building construction projects.
Other liabilities—Other liabilities increased by $35.11 million to $619.71 million in 2011 from $584.60 million in
2010. This increase is principally the result of other liabilities of $19.63 million with the vacation leave accrual being
the major component at $6.97 million.
Net assets
Net assets represent the residual interest in the University’s assets after all liabilities are deducted. Net assets are
reported in five major categories: reserved for minority interests, invested in capital assets, net of related debt;
restricted, nonexpendable; restricted expendable; and unrestricted. The University’s net assets grew by $474.22
million to $2.52 billion in 2011.
Invested in capital assets, net of related debt—This category increased to $1.27 billion in 2011, compared to
$1.04 billion in 2010. The increase represents the University’s continued investment in its physical facilities. Principal
projects financed and capitalized in 2011 were the Sulpizio Cardiovascular Center, the Telemed Education Facility
building, the Thornton Hospital Bed Tower, and the Structural and Materials Engineering building.
Restricted expendable—The increase of $7.17 million in 2011 to $147.95 million reflects an increase of $10.88
million in capital projects, an increase of $4.71 million in debt service and offset in part by a decrease in gifts of $8.41
million.
3
FINANCIAL OVERVIEW (UNAUDITED)
University of California, San Diego
Unrestricted—Under generally accepted accounting principles, net assets that are not subject to externally imposed
restrictions governing their use must be classified as unrestricted for financial reporting purposes. Unrestricted net
assets increased $203.37 million to $1.07 billion in 2011. The increase reflects a $98.44 million increase in general
funds, and a $30.56 million increase in other state funds, which reflect a change in the accounting treatment for
these funds between U.C. San Diego and the UC Office of the President. There was also a $69.12 million increase in
unexpended funds for capital projects.
GASB Statement No. 14 entities—For the period ended June 30, 2011, the inclusion of the Sanford Consortium
for Regenerative Medicine included third-party debt of $62.00 million, and gift revenues of $ 0.68 million.
The University’s results of operations
The statement of revenues, expenses, and changes in net assets (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 nonoperating 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 $3.23
billion and $2.95 billion in 2011 and 2010, respectively. This diversified source of revenue increased by $275.59
million in 2011. 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.
Student tuition and fees, net—Student tuition and fees revenue, net of scholarship allowances, grew in 2011 by
$37.80 million to $350.45 million. The increase reflects continued annual increases in fees during the fiscal period for
all categories of students due to the ongoing budget difficulties of the State of California which has resulted in several
years of decreasing support for higher education.
Grants and contracts—Revenues from grants and contracts increased $77.75 million in 2011 to $959.87 million.
This revenue represents support from a variety of federal, state, private, and local agencies, with funding from the
American Recovery and Reinvestment Act (ARRA) being a major contributor in 2011. Funding from private
corporations and local governments showed a 6.2 percent increase in fiscal 2011.
Medical Center—Revenues of $959.59 million in 2011 reflect an increase of $104.83 million from 2010. Net patient
service revenue for 2011 increased by $79.80 million over 2010. The increase in 2011 over 2010 in this category was
due to patient volumes, contract price increases, and improved collections. Net patient service revenue is reported net
of estimated allowances under contractual arrangements with Medicare, Medi-Cal, the county of San Diego, and other
third-party payers and has been estimated based upon the principles of reimbursements and terms of the contracts
currently in effect.
Sales and services, educational activities—Revenues from educational activities grew by $51.70 million to
$311.96 million in 2011 compared to $260.26 million in 2010. The increase is due to a $51.7 million increase in the
medical group’s patient revenue which included a full year’s results from the affiliation with Children's Hospital.
State educational appropriations—Educational appropriations from the state of California increased by $15.68
million to $298.03 million in 2011. The State’s continued fiscal crisis in 2011 resulted in further reductions in overall
state funding by the legislature and the governor. However, this decrease was offset by federal pass-through stimulus
funds. Because of the complexity and timing of these actions, it is important to look at year-over-year changes over a
four-year—rather than one-year—period. While the one-year change between 2011 and 2010 appears to reflect an
increase in state educational appropriations when compared to 2008, there was actually a decline of $3.28 million
over the four-year period.
4
FINANCIAL OVERVIEW (UNAUDITED)
University of California, San Diego
Private gifts—Private gifts decreased by $34.32 million in 2011 to $51.28 million. In 2010, UC San Diego recorded
$27.45 million for the Sanford Consortium for Regenerative Medicine, a one-time event, to comply with GASB
Statement No. 14 requirements. This gift was for the construction of the building to house the Consortium. Private
gifts in general are down slightly from historic levels due to the current economic environment.
Expenses associated with core activities
Expenses associated with the University’s core activities, including those classified as non-operating expenses,
increased by $199.34 million, from $2.81 billion to $3.07 billion in 2011.
Salaries and benefits—More than 60 percent of the University’s expenses are related to salaries and benefits.
During 2011, salaries and benefits increased to $1.86 billion. The increase of $156.79 million reflected programmed
faculty merits, necessary new hiring, seventeen union contract wage implementations and benefit cost increases.
UCRP benefits—beginning in May 2010 and for subsequent months, the employer contribution was increased to
four percent of covered salary and wages. In the previous years, either no contribution or limited contribution was
made to UCRP. This resulted in a $31.89 million increase in 2011 over 2010.
Utilities—During 2011, utility expenses were $46.76 million, a decrease of $0.32 million from fiscal 2010, primarily as
a result of an aggressive solar panel installation program and other energy-saving steps taken by the University.
Scholarships and fellowships—The University is committed to make the world-class education affordable and
places high priority on student financial aid. The numbers reported under scholarships and fellowships include total
financial aid expenditure and scholarship allowances. The total of financial aid expenditure accounts for a significant
portion of the University’s operating expenses and has increased annually; total payments for 2011 was $210 million
up from $179 million in 2010. Scholarship allowance is an accounting adjustment required by GASB Statement No. 34
and prescribes that revenues be reported net of discounts and allowances. The scholarship allowance fluctuates from
year –to– year depending on the timing and types of aid payments. Because of this, the reported number for
scholarship and fellowships also fluctuate over time.
Other expenses—Other expenses consist 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 $379.08 million in 2011, or an increase of $50.76 million over
2010. Key contributors were subcontractor costs (federal grants and contracts related) for an increase of $24.36
million, and repairs and maintenance of $11.97 million.
Other Changes in Net Assets– Other changes in net assets are also not available to support the University’s
operating expenses in the current year. State capital appropriations and capital gifts and grants may only be used for
the purchase or construction of the specified capital assets. Only income earned from gifts of permanent endowments
is available in future years to support the specified program. A $260.04 million decrease occurred primarily as a result
of a change in accounting treatment for administrative cost recoveries from federally sponsored programs. These
monies, formerly transferred to the UC Office of the President, are now held at the local campus, and reported
elsewhere in the financial statements.
In accordance with GASB reporting standards, operating losses were $160.93 million in 2011 and $252.52 million in
2010. 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, $379.97
million in 2011 and $395.31 million in 2010. 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.
Statement of cash flows
In 2011, net cash inflow from operating activities was $21.20 million, and an additional $407.38 million was provided
by noncapital financing activities. By comparison, in 2010 the net cash inflow from operating activities was $7.14
million, with $404.96 million of cash provided by noncapital financing activities.
The net cash outflow from capital and related financing activities was $461.35 million in 2011 and $249.12 million in
2010. The primary uses of cash were payments to employees, suppliers, utilities, and capital asset purchases. Cash
sources include grants and contracts, receipts from the Medical Center, and student tuition.
5
University of California, San Diego
2010- 2011
SUMMARIZED SELECTED DATA FOR TEN YEARS
(UNAUDITED )
(Dollars in Thousands)
EMPLOYMENT
Academic
Staff
Total
STUDENT ENROLLMENT (Fall Quarter)
Undergraduate
Graduate and professional
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
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
5,823
15,403
28,071
27,406
27,112
26,265
26,011
24,625
24,187
23,550
22,886
21,226
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
17,505
4,063
29,110
28,200
27,682
26,876
25,964
25,278
24,707
23,548
21,568
23,663
6,236
Total
29,899
2009
2007
2006
2005
2004
2003
2002
2011
2010
2008
OPERATING AND NONOPERATING REVENUES
Student tuition and fees, net
$
350,453 $
312,657 $
260,915 $
230,451 $
202,465 $
192,606 $
176,265 $
144,887 $
119,801 $
104,370
Grants and contracts
959,865
882,114
812,825
765,512
738,575
686,472
660,524
638,852
583,271
538,216
Medical Center
959,588
854,759
805,547
732,500
659,469
620,946
556,737
498,250
455,909
435,460
311,959
Educational activities
204,164
260,264
227,425
223,764
181,127
162,670
163,853
148,585
143,611
Auxiliary enterprises, net
136,374
133,842
134,575
130,696
120,610
109,378
106,167
100,455
88,325
80,416
State educational appropriations
298,025
282,346
244,612
301,300
282,940
260,587
250,531
268,539
295,733
309,049
State financing appropriations
21,113
15,639
13,030
17,602
18,658
21,579
17,313
16,775
14,699
17,412
Federal financing appropriation
6,698
4,325
Federal pell grants (1)
53,554
44,385
Private gifts
51,284
85,608
55,791
59,136
62,618
48,014
49,372
51,991
38,571
36,795
Investment income
26,876
20,306
24,613
24,505
22,384
19,562
14,486
12,401
13,329
14,599
Other
50,443
54,497
56,752
54,936
56,930
34,039
30,502
22,294
22,067
21,897
Total
$ 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 $ 1,701,825
OPERATING AND NONOPERATING EXPENDITURES
Salaries and wages
$ 1,481,492 $ 1,394,308
Benefits
382,700
313,095
Scholarships and fellowships
80,811
90,265
Utilities
46,760
47,082
Supplies and materials
363,459
388,839
Depreciation and amortization
195,303
188,641
Interest expense (2)
75,138
55,137
Other
381,523
330,581
Total
$ 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
$
561,284 $
700,292
20,664
236,464
75,855
85,663
62,855
82,651
793,329
112,199
195,303
3,048
$ 2,929,607
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
$ 1,613,353
$
$
$
$
$
$
$
$
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
$
819,421
151,959
22,397
43,900
209,802
121,853
6,889
237,132
289,532
407,038
11,466
130,717
38,022
64,917
44,978
36,258
394,974
64,192
121,853
2,420
$ 1,606,367
$ 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 $ 2,779,745
(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)
(1,373,321)
$ 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 $ 1,406,424
(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.
6
University of California, San Diego
2010-2011
THE STATEMENT OF REVENUES AND EXPENSES
(Dollars in Thousands)
(UNAUDITED)
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 (1)
Other expenses
Building maintenance
Travel
Telecommunications
Other
$
Year Ended June 30, 2011
Nonoperating
350,453
959,865
959,588
311,959
136,374
50,443
2,768,682
$
1,481,492
382,700
80,811
46,760
363,459
195,303
-
298,025
6,698
53,554
21,113
51,284
26,876
Expenses associated with core activities
Income (loss) from core activities
Other Nonoperating Activities
$
2,929,607
(160,925) $
Operating
457,550
75,138
1,481,492
382,700
80,811
46,760
363,459
195,303
75,138
1,394,308
313,095
90,265
47,082
388,839
188,641
-
28
129,748
35,820
29,734
183,808
113,523
33,460
29,579
151,754
75,166
382,384
3,004,773
221,459
-
Loss on disposal of capital assets, net
$
Year End June 30, 2010
Nonoperating
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
129,748
35,820
29,734
183,780
$
Total
$
312,657
882,114
854,759
260,264
133,842
54,395
2,498,031
$
2,750,546
(252,515) $
282,346
4,325
44,385
15,639
85,608
20,306
102
452,711
$
55,137
Total
312,657
882,114
854,759
260,264
133,842
282,346
4,325
44,385
15,639
85,608
20,306
54,497
2,950,742
1,394,308
313,095
90,265
47,082
388,839
188,641
55,137
-
113,523
33,460
29,579
151,754
55,137
397,574
2,805,683
145,059
(2,413)
Income before other changes in net assets
Other Changes in Net Assets
State capital appropriations
Capital gifts and grants
Transfers
Increase in net assets
Net Assets
Beginning of year
Cummulative effect of a change in accounting principle
End of year
$
(2,265)
219,046
142,794
43,156
50,869
161,144
474,215
17,624
10,915
(98,896)
72,437
2,047,204
2,521,419
$
1,974,767
2,047,204
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.
30% Grants and Contracts
49% Salaries and Wages
30% Medical Center
13% Benefits
11% Student Tuition and Fees
12% Supplies and Materials
10% Educational Activities
8% Other Expenses
9% State Educational Appropriations
6% Depreciation and Amortization
4% Auxiliary Enterprises
2% Other Revenues
4% Building Maintenance
2% Federal Pell Grants
3% Scholarships and Fellowships
1% Private Gifts
3% Interest Expense
1% Investment Income
2% Utilities
7
Univeristy of California, San Diego
2010-2011
(Dollar in Thousands)
STATEMENT OF NET ASSETS
(UNAUDI TED)
Campus
2011
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 held by trustees
Pledges receivable
Notes and mortgages
Land, buildings, equipment, libraries, and special collections
Less: Accumulated depreciation
Other noncurrent assets
Total noncurrent assets
Total assets
$
1,338,619
-
2010
$
102,679
171,930
97,264
3,483
3,161
26,727
47,385
1,791,248
$
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
$
NET ASSETS
Reserved for minority interests
$
Invested in capital assets, net of related debt
161,124
139,353
114,017
50,563
1,677
82,591
980
73,422
70
5,297
99
79,868
428,228
356,866
35,561
81,804
1,136
1,330
511,168
393,757
$ 620,914 $ 473,625
$
1,320
109
842
1,421
-
$
1,250
123
1,104
1,205
-
3,692
3,682
27,758
-
24,635
-
5,992
8,954
6,785
8,143
1,258,587
1,297,389
111,525
21,955
248,356
253,155
63,552
64,862
58,408
61,197
1,768,186
1,723,193
2,358,991 $ 2,272,518
31,418
12,444
4,035
86,216
35,687
9,499
73
1,072,114
2,521,419
$
-
$
14,946
18,638 $
$
-
1,037,675
12,743
3,700
94,624
24,809
4,787
125
868,741
$ 2,047,204
-
$
14,928
18,610
-
279,478
5,257
254,220
3,862
106,044
7,201
12,732
187,072
4,492
$ 602,276
66,858
5,104
10,650
110,327
3,994
$ 455,015
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
8
$
49
24,052
206
109,746
58,130
165,126
82,488
6,668
3,039
24,347
30,957
1,510,137
$
1,486
83,953
549,325
-
$
$
2010
590,805
1,269,933
Restricted
Nonexpendable
Endowments
Annuity and life income funds
Expendable
Endowments
Endowment income
Annuity and life income funds
Funds functioning as endowments
Loans
Gifts
Capital projects
Debt service
Other
Unrestricted
Total net assets
1,139,382
-
20,675
76,402
6,425
10,049
34,705
30,252
5,471,803
4,960,879
(2,462,216)
(2,283,130)
17,770
15,133
3,089,162
2,809,585
4,880,410 $ 4,319,722
154,528
151,839
126,049
57,267
1,691
99,431
Foundation
2011
University of California, San Diego
2010-2011
(Dollar in Thousands)
STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
(UNAUDI TED)
Campus
2011
OPERATING REVENUES
Student tuition and fees, net
Grants and contracts
Federal
State
Private
Local
Sales and services
Medical Center
Educational activities
Auxiliary enterprises, net
Contributions revenue
Other operating revenues, net
Total operating revenues
$
350,453
$
Foundation
2011
2010
312,657
692,035
50,682
204,003
13,145
635,847
41,848
193,337
11,082
959,588
311,959
136,374
-
854,759
260,264
133,842
-
$
111,219
-
$
2010
39,937
50,443
54,395
2,768,682
2,498,031
111,219
39,937
-
1,481,492
382,700
80,811
46,760
363,459
195,303
-
1,394,308
313,095
90,265
47,082
388,839
188,641
-
52,552
52,134
129,748
35,820
29,734
183,780
2,929,607
(160,925)
113,523
33,460
29,579
151,754
2,750,546
(252,515)
52,552
58,667
52,134
(12,197)
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
298,025
21,113
6,698
53,554
51,284
26,876
(75,138)
(2,413)
(28)
379,971
219,046
282,346
15,639
4,325
44,385
85,608
20,306
(55,137)
(2,265)
102
395,309
142,794
8,338
587
63,864
3,492
35
76,316
134,983
7,353
(1,853)
33,205
832
20
39,557
27,360
OTHER CHANGES IN NET ASSETS
State capital appropriations
Capital gifts and grants
Permanent endowments
Transfers
Total other changes in net assets
Increase in net assets
43,156
50,869
161,144
255,169
474,215
17,624
10,915
(98,896)
(70,357)
72,437
12,278
12,278
147,261
10,520
10,520
37,880
OPERATING EXPENSES
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Grants to campus
Other operating expenses
Building maintenance
Travel
Telecommunications
Other
Total operating expenses
Operating income (loss)
NET ASSETS
Net assets, beginning of year
Cummulative effect of a change in accounting principle
Net assets, end of year
2,047,204
-
1,974,767
-
455,015
-
417,135
-
$ 2,521,419
$ 2,047,204
$ 602,276
$ 455,015
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.
9
(Dollar in Thousands)
University of California, San Diego
2010-2011
STATEMENT OF CASH FLOWS
(UNAUDI TED)
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)
Campus
2011
$
350,585
963,774
$
952,971
307,009
137,448
3,628
(1,459,775)
(784,582)
(386,481)
(80,811)
(8,183)
25,614
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
Net cash provided (used) by investing activities
311,457
874,895
$
$
839,095
262,786
135,040
2,788
(1,316,520)
(739,598)
(308,098)
(90,265)
(5,576)
41,136
$
-
44,866
(46,130)
(2,416)
(4,189)
36,086
(46,060)
(2,303)
(5,007)
7,140
(7,869)
(17,284)
298,025
53,420
56,804
(512)
282,346
44,385
76,964
1,261
9,281
1,025
9,914
8
407,737
404,956
10,306
9,922
869
16,571
6,698
50,251
69,001
252
(466,561)
(41,263)
(10,704)
(86,459)
15,408
13,676
4,325
11,496
253,417
157
(525,810)
(11,926)
(9,859)
-
-
(461,345)
(249,116)
-
-
26
9,092
42
5,073
58,527
(68,205)
7,747
45,945
(47,577)
6,950
9,118
5,115
(1,931)
5,318
(75,701)
(2,380)
(16,428)
(1,875)
(5,915)
12,488
12,259
17,427
21,197 $
(59,242)
(249)
(10,279)
(4,399)
20,825
74,561
4,735
12,928
7,140
$
$
$
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
10
-
21,197
CHANGE IN ACCOUNTING PRINCIPLES
Cumulative effect of change in accounting principles
Net change due to GASB Prouncements
CASH FLOWS FROM TRANSFERS
Current
Intercampus
29,784
352,242
Interfund
18,669
(118,926)
Net revenue of bonds and other indebtedness programs
Unexpended plant
181,625
121,852
Retirement of indebtedness
(7,870)
(71,107)
192
62
Investment in plant
Loan
102
69
(191,428)
Indirect cost recovery
Net cash flows from transfers
222,502
92,764
Total net increase in cash
199,209
260,859
1,138,647
877,788
Cash beginning of year
Cash end of year
$ 1,337,856 $ 1,138,647
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss)
$
(160,926) $ (252,515)
Depreciation and amortization expense
195,303
188,641
Noncash gifts
Allowance for doubtful accounts
46,945
32,134
Allowance for uncollectible receivables
Loss on impairment of capital assets
Change in assets and liabilities
Receivables, net
Inventories
Deferred charges
Other assets
Accounts payable
Accrued salaries and benefits
Deferred revenue
Annuities payable
Other liabilities
Net cash used by operating activities
Foundation
2011
2010
2010
-
-
506
980
1,486
$
(2,044)
3,024
980
58,667 $
(1,358)
181
-
(12,197)
(7,954)
(206)
-
(65,177)
(116)
(740)
674
(7,869) $
4,309
272
(869)
(638)
(17,283)
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED)
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.
GASB Statement No. 59, Financial Instruments Omnibus, was adopted by the University during the year ended June 30, 2011.
This statement updates existing standards regarding financial reporting and disclosure requirements of certain financial
instruments and external investment pools. Implementation of Statement No. 59 had no effect on the University’s net assets
or changes in net assets for the years ended June 30, 2011 and 2010.
GASB Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989
FASB and AICPA Pronouncements, was adopted by the University during the year ended June 30, 2011. This statement
incorporates into GASB’s authoritative literature certain accounting and financial reporting guidance that is included in
Financial Accounting Standards Board Statements and Interpretations, Accounting Principles Board Opinions and Accounting
Research Bulletins of the American Institute of Certified Public Accountants’ Committee on Accounting Procedures that were
issued on or before November 30, 1989. Implementation of Statement No. 62 had no effect on the University’s net assets or
changes in net assets for the years ended June 30, 2011 and 2010.
THE SIGNIFICANT ACCOUNTING POLICIES OF THE UNIVERSITY ARE AS FOLLOWS:
Cash and cash equivalents– The University considers all balances in demand deposit accounts to be cash. The University
classifies all other highly liquid cash equivalents as short-term investments. The Office of the President/Treasurer’s Office
maintains centralized management for substantially all of the University’s cash. Cash in demand deposit accounts is minimized
by sweeping available cash balances into investment accounts on a daily basis.
Short-term investments– UCSD participates in a temporary investment pool that is administered by the Office of the
President. This pool invests primarily in U.S. Treasury securities, commercial paper, and short-term corporate notes with cost
approximating market value. These temporary investments are considered cash equivalents for the purposes of the statement
of cash flows.
Investments–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. Investment transactions are recorded on the date the securities are
purchased or sold (trade date). Realized gains or losses are recorded as the difference between the proceeds from the sale
and the average cost of the investment sold. Dividend income is recorded on the ex-dividend date and interest income is
accrued as earned. Gifts of securities are recorded based on fair value at the date of donation.
Additional information on cash and investments can be obtained from the 2010-2011 annual report of the University.
11
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
Endowments–The campus endowment funds are invested and administered by the Endowment and Investment Accounting
unit of the Office of the President, and are not included in these financial statements. 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.
Investments 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 an agent for the University.
Indirect Cost Recovery (Transfers) – Indirect cost recoveries (ICR) generated by the campus from its own federal, state,
and private contract and grant activity are now retained locally effective FY 2010-2011. For federal ICR, the campus
completed the distribution of ICR funds into categories consistent with the Memorandum of Understanding for Disposition of
Receipts from Overhead with the state of California. For state ICR, the campus retained the ICR funds as part of the General
Fund. For local government, private contract and grants ICR, the campus retained the ICR funds as part of discretionary
funds.
Accounts receivable net– Accounts receivable, net of allowance for uncollectable accounts, include reimbursements due
from state and federal sponsors of externally funded research, patient billings, and other receivables. Other receivables
include local government and private grants and contracts, educational activities and amounts due from students, employees
and faculty for services.
Pledges receivable, net– Unconditional pledges of private gifts to the University or to the campus foundation in the future,
net of allowance for uncollectible amounts, are recorded as pledges receivable and revenue in the year promised at the
present value of expected cash flows. Conditional pledges, including all pledges of endowments and intentions to pledge, are
recognized as receivables and revenues when the specified conditions are met.
Notes and mortgages 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.
Inventories– 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.
Capital 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:
Infrastructure
Buildings and improvements
Equipment
Computer software
Intangible assets
Library books and collections
Years
25
15–33
2–20
3–7
2 – indefinite
15
12
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
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 taxexempt borrowings during the temporary investment of project-related borrowings.
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 UCSD 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 assets includes both the notes receivable and the related federal
refundable loan liability representing federal capital contributions owed upon termination of the program.
Self insurance programs- 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.
Pollution remediation 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, 2011 and 2010 reducing the pollution remediation liability.
Net assets–Net assets are required to be classified for accounting and reporting purposes into the following categories:
Invested 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.
Nonexpendable– 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
13
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
incurred, the University’s budgetary policies surrounding the various revenue sources or whether the expense is a recurring
cost.
Revenues and expenses– Operating revenues of the University include receipts from student tuition and fees, grants and
contracts for specific operating activities and sales and services from medical centers, educational activities and auxiliary
enterprises. Operating expenses incurred in conducting the programs and services of the University are presented in the
statement of revenues, expenses and changes in net assets as operating activities.
Certain significant revenues relied upon and budgeted for fundamental operational support of the core instructional mission of
the University are mandated by the GASB to be recorded as nonoperating revenues, including state educational
appropriations, certain federal grants for student financial aid, private gifts and investment income, since the GASB does not
consider them to be related to the principal operating activities of the University.
Campus foundations are established to financially support the University. Private gifts to campus foundations are recognized
as operating revenues since, in contrast to the University, such contributions are fundamental to the core mission of the
campus foundations. Foundation grants to the University are recognized as operating expenses. Private gift or capital gift
revenues associated with campus foundation grants to the University are recorded by the University as the gifts are made.
Nonoperating revenues and expenses include state educational appropriations, state financing appropriations, Build America
Bonds federal interest subsidies, Federal Pell grants, private gifts for other than capital purposes, investment income, net
unrealized appreciation or depreciation in the fair value of investments, interest expense and gain or loss on the disposal of
capital assets.
State capital appropriations, capital gifts and grants and gifts for endowment purposes are classified as other changes in net
assets.
Student tuition and fees– Substantially all of the student tuition and fees provide for current operations of the University.
A small portion of the student fees, reported as capital gifts and grants, is required for debt service associated with student
union and recreational centers. The University recognizes scholarship allowances as the difference between the stated charge
for tuition and fees, housing and dining charges, recreational center and other fees, and the amount that is paid by the
student and third parties on behalf of the student. Payments of financial aid made directly to students are classified as
scholarship and fellowship expenses. Certain waivers of student tuition and fees considered to be scholarship allowances are
recorded as an offset to revenue.
State appropriations– The state of California provides appropriations to the University on an annual basis. State educational
appropriations are recognized as non-operating revenue; however, the related expenses are incurred to support either
educational operations or other specific operating purposes. State financing appropriations provide for principal and interest
payments associated with lease-purchase agreements with the State Public Works Board and are also reported as nonoperating 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. For the year
ended June 30, 2011, the facilities and administrative cost recovery totaled $214.8 million, $164.5 million from federallysponsored programs and $50.3 million from other sponsors. For the year ended June 30, 2009, the facilities and
administrative cost recovery totaled $191.4 million, $188.9 million from federally-sponsored programs and $2.5 million from
other sponsors.
Medical 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 MediCal 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.
14
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
Scholarship allowances– 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.
UCRP benefits and obligation to UCRP- The University’s cost for campus and Medical Center UCRP benefits expense is
based upon the annual required contribution to UCRP, as actuarially determined. Campus and Medical Center contributions
toward UCRP benefits, at rates determined by the Regents of the University, are made to UCRP and reduce the University’s
obligation to UCRP.
Retiree Health Benefits Expense and obligation to UCRHBT–The University established the University of California
Retiree Health Benefit Trust (“UCRHBT”) to allow certain University locations and affiliates, including the Medical Center, to
share the risks, rewards and costs of providing for retiree health benefits and to accumulate funds on a tax-exempt basis
under an arrangement segregated from University assets.
UCRHBT provides retiree health benefits to retired employees of the University–Contributions from the University to
the UCRHBT are effectively made to a cost-sharing single-employer health plan administered by the University. The Medical
Center is required to contribute at a rate assessed each year by the UCRHBT. As a result, the Medical Center’s required
contributions are recognized as an expense in the statements of revenues, expenses and changes in net assets.
Compensated 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.
Endowment 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 exemption– 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 estimates– 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.
New accounting pronouncements- 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, 2011. 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 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. The University is evaluating the effect that Statement No.
61 will have on its financial statements.
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. This Statement modifies the
presentation of deferred inflows and deferred outflows in the financial statements. The University is evaluating the effect
that Statement No. 63 will have on its financial statements. 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
15
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
July 1, 2012. This Statement clarifies the existing requirements for the termination of hedge accounting. The University is
evaluating the effect that Statement No. 64 will have on its financial statements.
Comparative information– In connection with the preparation of the June 30, 2011 financial statements, the University
concluded that certain cash flows for accounts receivable and doubtful accounts were being reported on a net basis.
Management elected to revise the cash flows reported for changes in accounts receivable and allowance for doubtful to report
the cash flows on a gross basis. This revision had no effect on the statement of net assets, statement of revenues, expenses
and changes in net assets and cash used by operating activities.
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.
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.
Endowment and Similar
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.
Load 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.
16
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
Unexpended plant funds are provided by state of California appropriations, federal grants, private gifts and grants, loan and
bond issue proceeds, and transfers from current funds.
Renewal and replacement funds, consisting of current funds transfers from self-supporting campus activities, are designated
for use in the acquisition, construction, or replacement of capital assets.
Retirement of indebtedness funds have been established to record debt service payments and to accumulate funds for the
retirement of specific outstanding loans, bonds, and certificates of participation. The majority of these funds are maintained at
the Office of the President and, therefore, not all such funds are included in the campus financial schedules.
As projects are completed and are capitalized, the capitalized amounts and any related liabilities are transferred to the
investment in plant subgroup. Within the investment in plant subgroup is recorded the original cost, or the fair market value
in the case of gifts, of the land, buildings, libraries and special collections, intangibles and equipment assets of the University.
Related liabilities consisting of Regents’ loans, State Public Works Board loans, bank and commercial paper loans, bonds,
conditional sales contracts, and certificates of participation, administered by both the San Diego campus and the Office of the
President, are shown on the statement of net assets.
Academic 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, 2011 are summarized as follows (in
thousands of dollars):
Total
__________________________________________________________
Medical group
$ 97,837
Technology Transfer
5,811
Marine Sciences recharge and support services
35
Scripps institute of oceanography
898
School of Medicine recharge and support services
1,723
Academic affairs recharge and support services
1,022
Other
(1,478)
__________________________________________________________
Total Academic Support Other
$ 105,848
__________________________________________________________
Retiree Health Plans– The University administers single-employer health plans to provide health and welfare benefits,
primarily medical, dental and vision benefits, to eligible retirees of the University of California and its affiliates. The Regents
has the authority to establish and amend the benefit plans.
The contribution requirements of the eligible retirees and the participating University locations, such as University of California
San Diego, are established and may be amended by the University. Membership in the UCRP is required to become eligible
for retiree health benefits. Contributions toward benefits are shared with the retiree. The University determines the
employer’s contribution. Retirees are required to pay the difference between the employer’s contribution and the full cost of
the health insurance. Retirees employed by the campus prior to 1990 are eligible for the maximum employer contribution if
they retire before age 55 and have at least 10 years of service, or if they retire at age 55 or later and have at least 5 years of
service. Retirees employed by the campus after 1989 and not rehired after that date are subject to graduated eligibility
provisions that generally require 10 years of service before becoming eligible for 50 percent of the maximum employer
contribution, increasing to 100 percent after 20 years of service.
Participating University locations, such as the campus, are required to contribute at a rate assessed each year by the UCRHBT.
The contribution requirements are based upon projected pay-as-you-go financing requirements. The assessment rates
resulted in campus contributions of $43.34 million and $9.08 million for the years ended June 30, 2011 and 2010,
respectively.
17
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
The actuarial value of UCRHBT assets and the actuarial accrued liability associated with the University’s campuses and medical
centers using the entry age normal cost method as of July 1, 2010 the date of the latest actuarial valuation, were $33.7 billion
and $39.1 billion, respectively. The net assets held in trust for pension benefits on the UCRHBT’s Statement of Plan Fiduciary
Net Assets were $67.5 million at June 30, 2011. For the years ended June 30, 2011 and 2010 combined contributions from
the University’s campuses and medical centers were $313.9 million and $283.5 million, respectively, including an implicit
subsidy of $54.9 million and $49.5 million, respectively. The University’s annual retiree health benefit expense for its
campuses and medical centers was $1.8 billion and $1.6 billion for the years ended June 30, 2011 and 2010, respectively. As
a result of contributions that were less than the retiree health benefit expense, the University’s obligation for retiree health
benefits attributable to its campuses and medical centers totaling $5.1 billion at June 30, 2011 increased by $1.4 billion and
$1.4 billion for the years ended June 30, 2011 and 2010, respectively.
Information related to plan assets and liabilities as they relate to individual campuses and medical centers is not readily
available. Additional information on the retiree health plans can be obtained from the 2010–2011 annual reports of the
University of California and the University of California Health and Welfare Program.
Retirement Plans-Substantially all full-time employees of University of California San Diego participate in the University of
California Retirement System (“UCRS”) that is administered by the University. The UCRS consists of The University of
California Retirement Plan (“UCRP”), a single employer defined benefit plan, and the University of California Retirement
Savings Program (“UCRSP”) that includes four defined contribution plans with several investment portfolios generally funded
with employee non-elective and elective contributions. The Regents has the authority to establish and amend the benefit
plans.
The UCRP provides lifetime retirement income, disability protection, and survivor benefits to eligible employees. Benefits are
based on average highest three years compensation, age, and years of service and are subject to limited cost-of-living
increases.
Contributions to the UCRP may be made by the campus and the employees. The rates for contributions as a percentage of
payroll are determined annually pursuant to The Regents’ funding policy and based upon recommendations of the consulting
actuary. The Regents determine the portion of the total contribution to be made by the campus and by the employees.
Employee contributions by represented employees are subject to collective bargaining agreements.
.
The actuarial value of UCRP assets and the actuarial accrued liability associated with the University’s campuses and medical
centers using the entry age normal cost method as of July 1, 2010, the date of the latest actuarial valuation, were $33.7billion
and $39.1 billion, respectively, resulting in a funded ratio of 86.2 percent. The net assets held in trust for pension benefits
attributable to the campuses and medical centers included in the UCRP Statement of Plan’s Fiduciary Net Assets were $41.9
billion and $34.6 billion at June 30, 2011 and June 30, 2010, respectively.
For the years ended June 30, 2011 and 2010, University’s campuses and medical centers contributed a combined $2.69 billion
and $1.11 billion, respectively. The University’s annual UCRP benefits expense for its campuses and medical centers was $1.6
billion for the year ended June 30, 2011.
The UCRSP plans (DC Plan, Supplemental DC Plan, 403(b) Plan and 457(b) Plan) provide savings incentives and additional
retirement security for all eligible employees. The DC Plan accepts both pre-tax and after-tax employee contributions. The
Supplemental DC Plan accepts employer contributions on behalf of certain qualifying employees. The 403(b) and 457(b) plans
accept pre-tax employee contributions and the campus may also make contributions on behalf of certain members of
management. Benefits from the plans are based on participants’ mandatory and voluntary contributions, plus earnings, and
are immediately vested.
Information related to plan assets and liabilities, as they relate to campus employees, is not readily available. Additional
information on the retirement plans can be obtained from the 2010-2011 annual reports of the University of California
Retirement Plan, the University of California Retirement Savings Plan and the University of California PERS–VERIP.
Other Notes– 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.
18
CURRENT FUNDS
REVENUES
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2010-2011
(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
$
Subtotal
391,219
19,782
46,207
193
$
457,401
Scholarship allowance
$
$
0
-27
-27
(106,949)
--
46,406
304,019
27
--
350,452
344,788
19,782
46,179
218
410,967
46,406
(106,949)
Total
46,430
--(24)
FEDERAL GOVERNMENT
Appropriations
Grants
Contracts
United States government - contra - bad debts
6,697
722,531
23,397
(346)
-----
-160,558
3,987
--
6,697
561,973
19,410
(346)
Total
752,280
--
164,545
587,735
Appropriations
Contracts and grants
State of California - contra - bad debts
334,511
35,098
211
298,025
---
-7,501
--
36,486
27,597
211
Total
369,820
298,025
7,501
64,294
13,145
--
660
12,485
Gifts
Grants
Contracts
51,283
41,825
162,178
----
130
42,059
--
51,153
(235)
162,178
Total
255,286
--
42,190
213,096
Medical group activities
Other
286,096
25,863
---
286,096
25,863
---
Total
311,959
--
311,959
--
Parking operations
Residence and dining halls
Bookstore
Other
Sales & services of auxiliary enterprises - contra - bad debt
17,714
110,025
26,308
4,462
--
------
17,714
110,025
26,308
4,462
--
------
Subtotal
158,509
--
158,509
--
Scholarship allowance
(22,135)
--
(22,135)
--
Total
136,374
--
136,374
--
959,587
--
959,587
--
Service enterprises
Property rental and other
Other sources - contra - bad debts
9,387
50,858
--
621
(0)
--
8,765
50,837
--
-22
--
Subtotal
60,245
621
59,602
22
--
--
--
--
60,245
621
59,602
22
STATE GOVERNMENT
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND CONTRACTS
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
SALES AND SERVICES OF AUXILIARY ENTERPRISES
SALES AND SERVICES OF MEDICAL CENTERS
OTHER SOURCES
Scholarship allowance
Total
Total Current Funds Revenues
$
3,209,148
20
$
345,052
$
1,986,437
$
877,659
CURRENT FUNDS EXPENDITURES
BY UNIFORM CLASSIFICATION CATEGORY
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(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
Pharmacy
Letters
Mathematics
Physical sciences
Psychology
Social sciences
Interdisciplinary studies
Compensated absences accrual
Other
Total
SUMMER SESSION
EXTENSION STUDIES
AND PUBLIC PROGRAMS
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Instruction
$
7,763
21,607
14,579
6,115
25,155
3,745
24,281
12,157
3,870
267,138
10,120
22,919
10,455
33,384
6,448
35,527
15,773
2,879
(162)
$
6,185
19,951
4,282
5,356
23,930
3,465
23,197
11,220
3,857
$
1,394
771
10,103
688
277
207
332
493
1
42,944
3,450
21,320
10,393
30,572
6,456
33,001
13,585
(109)
(563)
$
184
886
194
71
948
73
752
444
13
$
5,751
15,060
9,646
3,228
17,821
2,612
17,627
9,102
3,005
215,420
5,845
1,054
40
1,000
(46)
1,710
2,080
2,961
401
8,774
825
546
21
1,812
38
817
108
26
--
241,467
6,682
17,601
8,288
23,532
5,076
26,391
5,638
2,712
18
$
2,013
6,548
4,932
2,888
7,334
1,134
6,654
3,055
866
80,923
3,439
5,401
2,167
9,851
1,372
9,136
10,135
166
(180)
-0
-----0
0
55,253
-83
0
(1)
(0)
-(0)
(0)
--
523,754
262,490
244,730
16,533
421,256
157,832
55,334
5,767
--
5,767
--
4,656
1,111
0
36,719
61
36,281
377
18,336
22,067
3,685
(99,673)
99,673
--
--
--
--
162,879
386,451
16,910
444,248
181,010
59,019
-566,240
(4,387)
561,852
(1,590)
(1,838)
161,289
384,613
22
(960)
15,950
-444,248
(4,387)
176,623
-59,019
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
RESEARCH
INSTITUTES AND RESEARCH
CENTERS
Area studies
Biological sciences g
Computer and information studies
Engineering
Fine and applied arts
Health professions - medicine
Interdisciplinary studies
Physical sciences
Psychology
Social sciences
Compensated absences accrual
438
1,389
54,339
28,212
401
56,809
726
124,848
10,706
4,861
(2,131)
383
339
1,801
597
15
1,451
-14,419
250
826
(47)
20
52
6,398
987
66
3,122
726
2,153
274
167
(1,653)
35
998
46,140
26,627
321
52,236
-108,277
10,182
3,868
(430)
Total
280,599
20,033
12,311
248,255
125,705
157,366
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
211
621
26,583
12,980
244
28,465
-51,022
5,418
2,261
(2,099)
227
784
27,769
15,242
158
28,347
726
76,258
5,288
2,600
(32)
-16
13
10
-2
-2,431
-(0)
-2,472
1,925
30,529
188
136
24,402
1,528
4,423
345
32
337,112
87
698
3,262
34,074
12,103
8,301
3,143
(1,825)
7
223
14
29
1,488
(1)
10
95
7
1,127
19
184
81
140
1
285
881
(180)
18
225
-97
245
-41
110
16
6,113
67
75
63
871
27
48
151
(1,441)
1,900
30,080
174
10
22,670
1,528
4,372
141
9
329,871
-440
3,118
33,063
12,075
7,968
2,112
(204)
859
13,871
132
79
12,878
786
1,454
99
22
147,606
3
311
1,827
15,262
6,115
3,692
1,488
115
1,066
16,659
57
57
11,524
742
2,969
246
10
189,643
84
387
1,435
18,815
5,988
4,608
1,655
(1,939)
-1
-0
--(0)
-(0)
137
---2
(0)
0
(0)
--
460,464
4,410
6,726
449,327
206,600
254,005
141
1,474
137
3,790
428
1,047
--
742,537
24,580
701,372
332,732
412,418
2,613
ELIMINATED CAPITAL
EXPENDITURES
(42,236)
(1,127)
Total Research
700,301
23,453
Total
OTHER PROVISIONS
Subtotal
(2,452)
16,585
(949)
15,637
23
(40,160)
661,212
-332,732
(42,236)
370,182
(0)
2,613
University of California, San Diego
2010-2011
(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
Community service projects
Work study programs
Contracting agencies
Other
Compensated absences accrual
1,660
8,640
6
1,799
1,436
477
218
6,364
756
4,267
1,155
4,852
251
479
392
10,081
109
68
2,387
31
112
571
49
212
7,123
30
323
5,411
103
81
4,670
7
12
0
--
Total
20,882
4,290
2,645
13,947
10,860
10,764
742
187
--
--
187
149
38
--
21,069
4,290
2,645
14,134
11,009
10,802
742
COOPERATIVE EXTENSION
SERVICE
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Public Service
(404)
--
(72)
(332)
--
(404)
0
20,665
4,290
2,573
13,802
11,009
10,398
742
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
Other
777
13,841
7,108
2,177
2,382
1,416
105,848
611
----561
71
157
13,247
7,105
1,367
2,380
393
105,639
9
594
3
810
2
462
138
480
9,935
4,682
6,381
2,686
6,585
48,183
358
9,426
3,522
14,305
3,207
6,682
72,640
60
5,521
1,096
18,509
3,512
11,851
14,975
Total
133,548
1,243
130,288
2,017
78,931
110,142
55,524
59,897
33,430
23,848
2,619
32,125
37,959
10,187
AUDIO VISUAL SERVICES
4,916
1,152
3,672
93
3,391
2,023
498
COMPUTING SUPPORT
9,997
1,601
4,875
3,520
7,006
14,699
11,709
25
24
--
1
4
21
--
(8,482)
8,482
--
--
--
--
33,381
28,246
3,443
1,691
15,535
17,847
1
MUSEUMS AND GALLERIES
6,370
11
4,361
1,998
2,844
3,674
148
COMPENSATED ABSENCES
ACCRUAL
1,408
(261)
1,687
1,356
53
--
141,192
186,417
78,067
ACADEMIC SUPPORT
ANCILLARY SUPPORT
ACADEMIC ADMINISTRATION
COURSE AND CURRICULUM
DEVELOPMENT
EDUCATIONAL FEE
EXPENSE PRORATION
LIBRARIES
Subtotal
--
249,542
56,963
ELIMINATED CAPITAL
EXPENDITURES
(13,141)
(8,597)
Total Academic Support
236,401
48,366
180,656
(2,243)
178,414
24
(17)
11,923
(2,302)
9,621
-141,192
(13,141)
173,276
-78,067
University of California, San Diego
2010-2011
(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
816,230
6,208
809,789
234
367,115
ELIMINATED CAPITAL
EXPENDITURES
(23,192)
--
--
Total UCSD Medical Center
793,038
6,208
786,597
234
367,115
449,396
23,472
ADMINISTRATION
10,313
1,088
3,397
5,827
4,382
5,941
10
CULTURAL AND SOCIAL ACTIVITIES
Cultural programs
Housing services
Other social services
Public ceremonies
Recreational programs
890
130
12,716
(58)
17,861
-2
81
-(0)
885
124
12,331
(58)
17,346
5
4
305
-516
136
124
6,355
(0)
8,597
754
68
11,300
(58)
9,932
0
62
4,939
-667
31,540
83
30,627
830
15,212
21,996
5,668
6,009
701
1,473
2,024
444
761
44
1
4,211
(64)
1,425
1,977
1,353
4
4
46
3,426
487
1,076
1,186
2,591
280
415
843
8
67
18
5
10,207
1,250
7,550
1,407
6,176
4,129
98
FINANCIAL AID
ADMINISTRATION
3,014
2,335
662
17
1,976
1,038
0
STUDENT ADMISSIONS AND
RECORDS
Admissions
Registrar
3,639
2,862
3,620
2,260
(0)
586
20
16
2,143
1,911
1,496
954
-3
6,501
5,879
585
36
4,054
2,450
3
15,060
--
15,050
9
4,507
10,606
54
(23,192)
--
472,588
(23,192)
23,472
--
STUDENT SERVICES
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
(299)
-76,335
(881)
75,454
(26)
(48)
(10,592)
18
(18)
(3)
--
--
--
--
--
68,415
7,902
36,011
46,158
5,833
67,699
25
(296)
10,592
(716)
0
(225)
(147)
7,755
-36,011
(881)
45,276
0
5,833
University of California, San Diego
2010-2011
(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
Planning and budgeting
29,009
799
755
(9,347)
14,478
799
647
4,112
12,151
0
99
(13,462)
2,380
-9
4
13,258
607
515
3,437
15,775
192
240
2,266
23
0
(0)
15,049
Total
21,217
20,036
(1,212)
2,392
17,817
18,472
15,072
15,811
1,480
591
2,915
7
7,172
1,414
512
---
8,623
67
80
2,914
7
15
--1
--
9,865
1,505
371
1,947
--
6,327
653
221
969
7
20,804
9,097
11,691
16
13,688
8,176
1,059
8,346
16,152
7,094
1,549
1,366
9,541
5,909
4,946
6,970
6,610
1,180
(4,047)
10
-5
650
4,839
8,627
11,831
4,399
4,876
7,902
3,884
1,444
1,369
377
8,621
4,294
33,141
21,763
10,713
665
29,695
18,107
14,662
(31)
(0)
74
566
(124)
3,629
4,698
(2,828)
----3
1,859
2,878
505
(34)
(2)
68
564
(136)
1,770
1,809
(3,335)
3
2
6
2
8
-10
1
492
4,540
1,078
755
558
3,224
4,839
6,286
799
8,921
2,190
4,206
2,308
3,589
2,192
13,347
1,322
13,461
3,194
4,396
2,990
3,184
2,333
22,462
5,983
5,246
705
32
21,774
37,552
53,342
6,379
2,317
710
121
1,838
464
4,787
455
246
1,471
24
0
8,519
1,201
620
(2,031)
1,116
778
109
-688
9,406
2,423
5,488
1,495
10,340
(137)
797
(155)
6
135
18
(32)
--
(30,619)
30,619
--
--
--
--
27,791
58,012
4,736
93,332
82,138
84,932
--
--
4,736
93,332
FISCAL OPERATIONS
Accounting
Auditing
Cashiers office
Contracts and grants administration
Bad debt write-off
Total
GENERAL ADMINISTRATIVE
SERVICES
Environmental health and safety
Information systems
Personnel
Other
Total
381
677
-(0)
--
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
(14)
EDUCATIONAL FEE
EXPENSE PRORATION
--
Subtotal
90,538
ELIMINATED CAPITAL
EXPENDITURES
(4,875)
Total Institutional Support
85,663
(204)
(4,671)
27,587
53,341
26
(4,875)
77,263
-84,932
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(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
Other
Total
1,881
3,208
(1,329)
2
2,932
7,348
8,400
14,806
2,668
7,844
(539)
2,164
25,500
8,733
11,831
2,663
7,626
-1,646
25,017
5,033
2,925
5
217
(539)
504
482
3,700
50
-2
-14
---
2,488
2,354
5,022
3,717
940
1,674
--
17,134
4,457
9,657
35,384
2,702
34,156
8,733
4,816
4,143
6,835
39,639
1,478
10,330
(0)
63,057
57,023
5,966
67
19,126
119,571
75,640
COMPENSATED ABSENCES
ACCRUAL
(75)
EDUCATIONAL FEE
EXPENSE PRORATION
--
Subtotal
(5)
62,982
ELIMINATED CAPITAL
EXPENDITURES
(229)
Total Operation and Maintenance
of Plant
(70)
--
(70)
(5)
--
(19,711)
19,711
--
--
--
--
37,307
25,608
67
19,056
119,565
75,640
--
--
--
(229)
(229)
--
62,753
37,078
25,608
67
19,056
119,337
75,640
212,143
10,884
101,264
99,995
725
211,418
0
(129,494)
--
81,924
0
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
(129,494)
Total Student Financial Aid
82,649
--
(129,494)
--
--
10,884
(28,230)
99,995
725
--------
35,535
23,519
(1,172)
13,964
35,669
4,875
(24)
97
47
-82
240
39
--
4,288
4,077
100
4,888
20,321
2,419
(21)
505
36,072
--
--
505
36,072
AUXILIARY ENTERPRISES
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
35,632
23,565
(1,172)
14,046
35,909
4,914
(24)
Subtotal
112,872
ELIMINATED CAPITAL
EXPENDITURES
(672)
Total Auxiliary Enterprises
Total Current Funds Expenditures
--
--
112,199
$
2,730,977
112,367
(672)
-$
319,155
111,695
$
1,597,945
27
$
813,877
$
1,481,492
33,188
29,854
(1,271)
21,337
27,982
4,897
(3)
1,844
10,366
(0)
12,178
12,395
2,403
--
115,984
39,185
(672)
--
115,312
$
1,618,987
39,185
$
369,503
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Restricted
Salaries and Wages
Other Expenditures
Recharges
GRADUATE SCHOOL OF
INTERNATIONAL RELATIONS
AND PACIFIC STUDIES
INSTRUCTION
RESEARCH
PUBLIC SERVICE
ACADEMIC SUPPORT
Total Graduate School of
International Relations and
Pacific Studies
$
7,763
$
6,185
$
1,394
$
184
$
5,751
$
2,013
--
1,925
7
18
1,900
859
1,066
--
589
--
--
589
302
287
--
24
--
24
--
19
50
46
10,302
6,192
1,436
2,674
6,931
3,416
46
4,774
9,983
11,175
5,384
9,438
4,685
4,603
9,713
10,637
5,207
8,714
4,674
(28)
57
211
12
341
6
198
214
328
165
383
5
3,345
7,472
8,159
3,808
6,892
3,582
1,428
2,511
3,017
1,576
2,546
1,103
0
--(0)
-(0)
45,439
43,547
600
1,292
33,258
12,181
(0)
9,895
162
234
9,499
4,656
5,239
--
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
26,723
11,390
4,423
13,011
(10)
9,122
5,699
822
377
10
1,111
-81
86
4,539
93
41
150
(10)
333
155
21,362
10,920
4,372
11,750
-8,707
5,458
12,573
6,500
1,454
6,379
-4,257
2,177
14,163
4,891
2,969
6,633
0
4,864
3,523
13
-(0)
-10
0
--
80,254
2,650
5,535
72,069
37,996
42,281
23
869
893
--
(24)
407
463
--
400
(84)
58
311
39
783
199
4
0
-1
1
2,226
661
26
332
22
803
1,505
1,194
35
254
18
507
-1,935
3
275
(0)
526
3,731
(81)
58
311
40
784
3,133
------
4,844
3,133
1,506
205
4,070
3,513
2,739
131,406
50,223
7,642
73,542
75,731
58,437
2,762
14,579
4,282
10,103
194
9,646
4,932
--
188
14
--
174
132
57
--
6
--
6
--
--
6
--
14,773
4,296
10,108
368
9,778
4,995
--
RADY SCHOOL OF MANAGEMENT
INSTRUCTION
RESEARCH
Rady student service
Total Rady School of Management
29
University of California, San Diego
2010-2011
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
Chemistry--medical
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
Academic geriatric resource program
Anesthesiology
Bioengineering--medical
Cellular and molecular medicine
Chemistry--medical
Committee on research
Dean's office
Emergency medical program
Family and preventive medicine
Medicine
Neurosciences
Office of learning resources--research
Organized research units centers
Cancer center
Center academic research
and
y training
gy anthropogen
g
16,166
418
1,806
1,244
8
(2,330)
(1)
3,378
7,732
1,871
3,568
38,965
11,371
1,459
418
267
986
---258
1,864
1,871
1,486
9,748
3,139
14,705
-1,369
--(2,361)
(1)
3,120
4,427
-2,082
26,467
7,553
2
-170
258
8
31
-0
1,440
--2,750
679
18,009
336
1,252
878
5
3,413
-9,050
6,289
--40,116
8,346
4,068
82
558
367
2
(5,479)
(1)
1,589
3,283
1,871
3,568
12,000
3,753
5,911
(0)
5
--264
-7,261
1,840
--13,151
728
5,921
--
5,867
54
2,110
5,069
1,258
3,551
11,002
10,416
10,629
55,579
2,699
13,392
16,900
11,102
41,697
53
2
947
638
3,285
4,232
1,579
4,095
1,588
1,541
3,488
53
3,364
9,988
9,600
6,997
50,274
1,023
9,092
15,117
9,526
37,211
--
185
67
178
347
1,074
97
204
196
35
998
--
2,692
9,470
9,900
9,268
40,750
2,000
10,870
17,357
10,803
38,517
38
2,691
2,576
2,202
3,264
16,110
699
4,058
5,350
3,251
9,977
14
1,833
1,044
1,685
1,902
1,280
-1,536
5,807
2,952
6,797
--
267,138
42,944
215,420
8,774
241,467
80,923
55,253
(9)
5,177
218
16,696
2
30
4,447
1,448
8,045
96,335
49,247
829
(10)
93
-68
-11
547
--89
94
--
0
71
-1,334
-20
365
-24
860
447
--
1
5,013
218
15,294
2
-3,534
1,448
8,021
95,387
48,705
829
(8)
2,879
105
7,392
--551
937
4,759
42,555
16,983
628
(1)
2,298
113
9,305
2
30
3,896
511
3,287
53,901
32,264
201
(0)
0
0
---1
-0
120
0
0
43,381
555
2,430
40,397
22,005
21,378
2
691
--
84
607
313
378
--
2,010
685
664
904
2
10,219
8,853
11,511
38,081
19,837
53,349
7,960
130
-164
95
-647
-42
69
49
54
--
40
-0
301
1
302
172
97
931
1,183
92
7
1,840
685
499
507
1
9,270
8,681
11,372
37,081
18,606
53,203
7,953
979
245
417
213
-5,106
4,538
5,246
17,372
7,979
24,383
4,938
1,031
440
247
690
2
5,113
4,316
6,264
20,709
11,858
28,966
3,024
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
y
p
Psychiatry
Radiology
30
(0)
--(0)
----(0)
0
(0)
1
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Reproductive medicine
Surgery pp
Total
6,257
8,792
Unrestricted
General
Designated
10
238
3
272
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
6,009
8,516
2,928
3,434
3,329
5,374
0
16
395,661
2,708
9,274
383,679
176,877
218,923
139
187
68
---
---
187
68
149
50
38
18
---
Organized research units
Cancer center
g
g
Medical education
Medicine
Pediatrics
Reproductive medicine
2
1,822
846
2,184
853
-160
-427
--
2
34
-0
--
-1,628
846
1,757
853
-687
516
865
382
2
1,135
330
1,318
471
-(0)
0
---
Total
5,962
587
36
5,338
2,650
3,312
--
357
29
-15
357
14
---
126
14
231
15
356
30,970
671
169
230
312
1,733
-14,260
121
-----
356
16,706
550
169
3
306
1,645
-4
--227
6
88
221
7,971
450
129
60
271
2,041
135
23,352
221
39
170
606
6,401
-353
0
0
-565
6,709
5,954
115
(26)
(165)
71
1,120
1,682
61
503
862
16
1,162
1,957
6,808
805
(64)
777
-89,012
3,670
7,105
1,129
5
0
----584
--3
-1
5
-----1
93
3
--
4,089
59
11
58
71
936
1,253
56
283
553
13
746
1,258
4,085
1,670
6
430
1,568
35,474
2,921
4,682
4,810
3,717
84
59
31
45
804
1,604
5
220
312
3
431
870
2,803
1,414
(52)
873
(2,289)
54,417
1,701
3,522
2,202
1,848
28
96
254
46
619
591
----14
167
80
2,279
18
525
(721)
878
498
1,096
5,882
PUBLIC SERVICE
Area health and education center
Family and preventive medicine
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
Medicine
Hospitalist support services
Neurosciences
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
Total
5,958
116
(26)
(165)
71
1,120
2,266
61
503
865
16
1,163
1,961
6,808
805
(64)
777
-89,013
4,124
7,108
1,129
-------------------361
---
-(0)
158,437
14,757
142,660
1,020
76,317
103,946
21,826
827,197
60,997
367,390
398,811
497,311
407,104
77,218
INSTRUCTION
10,120
3,450
5,845
825
6,682
3,439
--
RESEARCH
12,103
1
27
12,075
6,115
5,988
(0)
75
--
73
2
35
111
Total School of Medicine
SKAGGS SCHOOL OF
PHARMACY AND
PHARMACEUTICAL SCIENCES
ACADEMIC SUPPORT
31
71
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Total Skaggs School of Pharmacy
and Pharmaceutical Sciences
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
22,298
3,451
5,946
12,902
12,832
9,538
71
704
74
3,127
91
288
3,215
1,767
21,607
243
704
4
2,861
11
286
3,125
1,766
19,951
--
0
-8
-2
84
0
771
139
-70
258
80
-6
1
886
104
--2,112
78
204
2,394
1,398
15,060
63
704
74
1,014
14
84
821
369
6,548
236
--(0)
-0
--0
56
67
15,097
3,221
4,170
9,889
1,885
6,404
407
-13,574
3,199
4,072
9,853
1,881
6,068
407
0
742
22
27
18
0
16
0
67
782
(0)
71
19
4
320
0
26
10,274
2,348
3,228
7,994
1,413
4,933
300
42
4,823
873
943
1,896
472
1,471
107
-----0
---
59
140
57
140
1
--
40
112
19
28
0
(0)
120
-602
22
570
-234
119
43
1,620
6,524
8,232
56
4,831
12
2,339
8,285
5,768
18
5,064
-209
3,317
2,352
5,170
1,265
4,270
3,504
-185
41
9
90
73
128
1
44
41
48
569
1,837
2,145
22
1,762
9
649
2,648
1,630
5
1,364
1,945
208
1,988
1,048
1,988
255
1,293
691
-89
----(0)
-(0)
---(0)
--0
-(0)
(1)
-------27
(0)
(0)
----
116,707
43,157
81
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
Cognitive science
Community medicine--general campus
Economics
Ethnic studies
History
Human development program
Interdisciplinary sequence
Contemporary issues
Cultural traditions
Environmental systems
Geometry and physics
Humanities
p g
Special studies
Urban and rural studies
Engineering in medicine
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
161
9
691
96
697
1
279
160
91
2,189
8,361
10,377
78
6,593
20
2,988
10,935
7,398
23
6,428
1,945
417
5,305
3,399
7,131
1,521
5,563
4,195
-274
159
9
691
96
700
-279
157
87
2,179
8,258
10,316
78
5,731
-2,979
10,936
7,314
23
6,456
1,284
316
4,378
3,186
5,996
1,521
5,488
4,086
(99,673)
--
159,783
50,988
0
---(3)
---3
1
16
40
0
438
-5
136
18
-(46)
661
-522
207
894
-55
(1)
99,673
274
104,725
32
--2
---1
1
-3
1
9
86
21
(0)
424
20
4
(136)
65
-18
-101
405
6
240
-20
111
--4,070
University of California, San Diego
2010-2011
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
Humanities
Linguistics
Literature
Mathematics
Music
Organized research units centers
Astrophysics and space science
Comparative immigration studies
Chronogbiology
Energy research
Global justice center
Glycobiology research and training
Human developmentp
g
Iberian and latin american studies
Magnetic recording research
Molecular agriculture
Molecular genetics
Research in biological structure
Research in computing and the arts
Research in educational equity,
assessment, and teaching excellence
Research in language
San Diego supercomputer center
White mountain research station
Organized research units institutes
Brain and mind
Comparative human cognition laboratory
Engineering in medicine
Global conflict and cooperation
International, comparative, and
area studies
Neural computation
Nonlinear science
Pure and applied physical sciences
Whitaker institute of
biomedical engineering
Philosophy
Physics
Political science
Psychology
Social sciences
Sociology
Theatre and dance
Visual arts
Other support
Total
55
316
30,529
1
20,038
2,439
136
826
143
1,255
134
39
32
264
3,262
181
3,381
330
355
6,199
17
38
3,216
104
1,806
9
64
(4)
401
Unrestricted
General
Designated
54
65
223
-68
40
29
(1)
109
519
52
19
7
113
81
25
-10
225
-314
72
97
-20
11
24
19
16
32
63
66
369
163
221
333
9
8
98
52
-0
29
2
15
84
14
(16)
9
-30
11
4
235
-33
2
66
Distribution
Restricted
1
241
30,080
1
19,657
2,327
10
827
14
724
59
-9
119
3,118
90
2,928
152
150
5,856
7
-3,106
48
1,571
9
2
(8)
321
Salaries and Wages
1
128
13,871
1
8,746
1,464
79
490
61
842
25
3
22
80
1,827
89
2,068
134
169
3,433
1
6
854
43
955
-2
3
244
Other Expenditures
54
188
16,659
0
11,292
975
57
337
81
412
109
36
10
184
1,435
92
1,313
196
186
2,766
16
47
2,361
61
850
9
63
(7)
158
Recharges
--1
(0)
-0
0
-(0)
-0
-(0)
0
-0
--0
(0)
-16
--(0)
--(0)
--
701
956
27,617
272
-120
979
--
-1
1,860
2
701
835
24,778
270
296
482
14,010
172
405
474
13,606
100
--(0)
(0)
927
215
895
3,455
79
48
268
481
3
14
31
149
845
152
595
2,825
442
134
464
1,602
486
80
431
1,854
0
0
---
438
8,052
620
974
383
162
(0)
37
20
187
1
4
35
7,703
619
933
211
3,820
354
610
227
4,233
267
364
-0
---
805
305
13,970
1,038
5,085
17
187
128
164
1,015
(0)
50
7
36
186
-47
21
70
--
9
17
558
72
37
-14
26
44
--
797
237
13,406
930
4,861
17
126
82
51
1,015
471
186
6,514
354
2,838
13
64
43
10
222
335
118
7,459
684
2,247
3
123
85
154
793
--2
0
----0
(0)
4,490
133,234
68,952
74,467
19
143,400
5,676
33
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Biological sciences
California literature project
Education studies
Mathematics
Organized research units centers
Research in educational equity,
assessment, and teaching excellence
San diego supercomputer
Organized research units institutes
Comparative human cognition laboratory
Pharmacy sciences
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 research machine shop
Chemistry and biochemistry
support facilities
Classroom management
Computer sciences and engineering
support services
Deans' offices
Arts and humanities
Biological sciences
Natural sciences
Social sciences
Instructional media program
Library photo service
Mandeville center operations
Mathematics placement and
testing program
Mechanical and aerospace engineering
Music center studios
Organized research units
Center for astrophysics and space
sciences support services
Center for magnetic recording
research
Center for molecular genetics
Institute for biomedical engineering
Institute for comparative
immigration studies
Institute for pure and applied
physics cims facility
Physics support facilities
pp
Psychology
Sports facility office
San diego supercomputer center support
Educational fee expense proration
Total
Total Campus-Wide Departments
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
44
411
44
579
--43
8
44
--150
-411
2
421
2
204
29
207
66
207
15
373
24
-(0)
--
660
9
390
--
269
--
0
9
452
2
208
7
0
(0)
50
197
31
49
---
----
1
197
31
42
127
13
8
70
18
-0
--
2,025
490
464
1,071
1,077
972
24
73
16
205
130
1,416
(265)
256
----561
---
60
16
205
130
393
(269)
255
13
---462
4
2
219
88
--6,585
756
660
2,090
48
245
130
6,682
928
583
2,236
120
40
-11,851
1,949
987
332
20
-20
331
--
1
--
606
--
678
20
953
--
(43)
--
(43)
--
190
72
305
219
62
30
-1
1
8
667
959
762
736
314
3
165
596
354
244
252
206
95
152
--0
-10
5
50
1,263
1,313
1,006
988
510
93
267
978
1,167
961
986
502
-109
66
84
14
2
7
92
150
0
(1)
9
----
0
(1)
9
----
--14
4
(1)
23
4
-27
26
--
26
--
43
10
27
8
83
(8)
----
8
83
(8)
----
5
68
--
5
18
2
2
3
9
37
37
--
--
36
1
0
-0
--0
--
-317
-50
1,650
--
1
272
(7)
73
1,422
--
-1
-73
-(8,482)
9,493
(3,089)
11,779
803
14,891
16,858
22,257
54,065
121,457
139,178
201,628
135,454
22,381
314,701
1
271
(7)
-1,422
8,482
34
1
385
(5)
23
3,018
--
-429
3
-3,246
--
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
PROVOSTS' OFFICES
PUBLIC SERVICE
Provost warren college
ACADEMIC SUPPORT
Provost eleanor roosevelt college
Provost muir college
Provost revelle college
Provost sixth college
Provost thurgood marshall college
Provost warren college
Total
Total Provosts' Offices
7
--
--
7
--
7
--
985
1,036
916
1,054
1,227
1,528
977
914
881
995
987
1,501
3
3
0
4
185
6
5
120
35
55
56
20
668
651
633
736
751
1,086
317
385
283
318
477
442
6,746
6,254
201
291
4,524
2,222
0
6,753
6,254
201
298
4,524
2,229
0
7,351
6,062
122
1,167
4,972
2,379
--
5
16,368
4,793
-2,960
--
-488
130
5
12,920
4,663
5
8,407
1,640
0
7,961
3,154
--0
31,590
66
80
12,105
7,469
6,973
1,575
65
80
2,039
2,259
1,764
604
--2
100
109
29,410
0
0
10,064
5,110
5,100
12,573
2
31
6,404
4,036
3,071
21,489
64
49
5,702
3,433
3,902
34
--
--
34
13
21
3,043
535
19
2,488
2,036
1,007
1
140
9,446
745
171
18,701
38
-65
2,054
-14
206
9
-75
103
-2
380
30
1
-7,290
745
155
18,114
--
--4,949
123
95
196
8
1
140
4,497
622
76
18,464
30
111,768
13,623
2,044
96,100
43,588
70,611
2,431
38
--
--
38
30
8
--
-(0)
-0
-0
SCRIPPS INSTITUTION OF OCEANOGRAPHY
INSTRUCTION
The SIO department
RESEARCH
Institutes
California space
Geophysics and planetary physics
Marine resources
Laboratories
Marine physical laboratory
Biology research section
Fluids research section
Climate research division
Geosciences research division
Marine biology research
division
p
Center for clouds, chemistry, and
climate
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
35
2,472
-(0)
--1
-0
---(0)
-(0)
(41)
--
University of California, San Diego
2010-2011
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
Center for marine biotechnology
and biomedicine
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
13,034
6,370
4,918
11
Distribution
Restricted
3,472
4,361
Salaries and Wages
Other Expenditures
4,644
1,998
7,507
2,844
11,144
3,674
Recharges
5,617
148
(80)
(27)
112
609
-----
(81)
(27)
112
609
1
----
203
44
31
307
104
10
81
302
387
81
(0)
--
265
--
265
--
639
659
1,033
2,177
72
---
1,367
72
810
--
6,381
356
14,305
405
18,509
690
1,813
--
1,813
--
1,272
1,624
1,083
96
--
96
--
28
70
2
35
--
--
35
0
35
--
256
--
256
--
244
133
121
6
149
---
6
149
---
4
276
2
101
-228
144
244
---
144
240
-4
106
654
38
2,598
-3,008
26
--
26
--
154
67
194
25,301
4,929
12,879
7,493
21,051
35,350
31,101
144,458
24,614
15,045
104,798
69,642
108,349
33,532
CAMPUSWIDE PROGRAMS
INSTRUCTION
Social sciences--instruct funds
UCSD global seminars
Teaching assistant insurance
The preuss school
Tuition remission program
Other
Compensated absences accrual
Total
RESEARCH
Graduate mentorship and dissertation
Tuition remission program
Credits for disallowance
Other
Compensated absences accrual
Total
4
774
2,059
(1)
6,052
(185)
2,879
11,581
4
---6,052
(586)
(109)
-774
2,059
(1)
-401
2,961
------26
-60
----2,712
4
713
2,059
(1)
6,052
(185)
166
-----0
(0)
5,360
6,194
26
2,772
8,809
--
48
726
7
(1,825)
(1,717)
---(180)
81
48
726
(2,661)
(1,441)
(1,474)
--2,667
(204)
(323)
--(16)
115
(1,886)
48
726
22
(1,939)
170
----0
(2,760)
(99)
(4,803)
2,141
(1,787)
(973)
0
36
University of California, San Diego
2010-2011
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
Restricted
Salaries and Wages
Other Expenditures
Recharges
276
1,955
275
998
-81
1
877
232
1,082
44
874
---
15
68
476
6,703
1,657
-68
-980
2
15
-381
38
1,437
--95
5,685
218
--499
3,548
756
19
81
429
3,155
1,152
4
12
452
-251
324
(7)
109
-(34)
31
112
31
49
212
(4)
30
323
-103
1
(7)
7
(0)
---
11,577
2,319
2,145
7,113
6,543
5,753
718
17
555
5
33,381
792
-198
4
28,246
791
16
355
-3,443
1
0
1
1
1,691
--
-316
4
15,535
470
20
239
1
17,847
322
3
--1
--
1,138
1,214
105
-147
-1,356
656
655
86
5,811
63
(1,386)
53
-23
0
-(0)
---
1,794
1,846
191
5,811
210
(1,386)
1,408
6
1,640
185
-209
(39)
(261)
1,455
111
-5,811
-(1,346)
1,687
333
95
6
-0
-(17)
Total
44,623
30,978
11,534
2,111
20,285
24,366
28
Total campuswide programs
65,021
38,559
15,070
11,391
27,812
37,954
746
5,767
--
5,767
--
4,656
1,111
0
INSTRUCTION
Continuing education
General programs
Professional programs
Other
10,771
20,580
5,368
-61
--
10,767
20,174
5,339
4
344
29
5,587
10,046
2,703
5,966
12,638
3,463
782
2,105
798
Total Extended Studies and
Public Programs
36,719
61
36,281
377
18,336
22,067
3,685
816,230
6,208
809,789
234
367,115
472,588
23,472
SUMMER SESSION
INSTRUCTION
EXTENDED STUDIES AND PUBLIC PROGRAMS
UCSD MEDICAL CENTER
STUDENT SERVICES
ADMINISTRATION
Assistant vice chancellors
academic services
university center
Advisory committee
Dean of student affairs
Student affairs special services
Total Administration
6,946
235
30
2,327
1,182
1,045
--(2)
34
100
235
30
2,323
1,127
5,801
--5
21
2,252
164
24
1,575
366
4,693
71
6
751
826
0
---10
10,720
1,077
3,815
5,827
4,382
6,348
10
37
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
CULTURAL AND SOCIAL ACTIVITIES
Cultural activities
Housing services
Other social services
Associated
students--government
y
pp
Resident hall advisors
Student activities and programs
Student center
Student events
Student organizations
Total
Public ceremonies
Graduation
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
890
--
885
5
136
754
0
130
2
124
4
124
68
62
2,299
184
1,718
5,122
766
2,623
5
-4
57
-15
2,280
159
1,496
5,039
766
2,587
14
26
218
26
-21
572
1,290
1,027
2,264
89
1,113
1,803
2,913
693
3,531
730
1,626
76
4,018
2
673
53
117
12,712
81
12,326
305
6,355
11,296
4,939
(58)
--
(58)
--
(0)
(58)
--
Recreational programs
Intercollegiate athletics
Recreational athletic program
Sports facilities
10,571
5,300
1,990
--(0)
10,123
5,245
1,977
448
56
12
4,520
3,398
679
6,321
2,069
1,542
269
167
231
Total
17,861
(0)
17,346
516
8,597
9,932
667
31,536
83
30,623
830
15,212
21,992
5,668
3,550
1,293
786
206
172
308
137
-(1)
--
3,049
2
785
205
170
193
1,155
2
2
2
2,424
619
107
151
126
1,135
674
680
56
46
8
-----
6,009
444
4,211
1,353
3,426
2,591
8
701
761
4
487
280
67
Foreign student programs
International studies
1,473
44
1,425
4
1,076
415
18
Placement
Career planning and placement center
2,024
1
1,977
46
1,186
843
5
10,207
1,250
7,550
1,407
6,176
4,129
98
466
2,547
-2,335
464
196
1
15
311
1,665
155
882
-0
Total Financial Aid Administration
3,013
2,335
660
17
1,976
1,037
0
STUDENT ADMISSIONS AND RECORDS
Admissions office
Registrar's office
3,639
2,862
3,620
2,260
(0)
586
20
16
2,143
1,911
1,496
954
0
3
Total Student Admissions and Records
6,501
5,879
585
36
4,054
2,450
3
15,060
--
15,050
9
4,507
10,606
54
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
(64)
FINANCIAL AID ADMINISTRATION
Graduate student programs
Student financial services
STUDENT HEALTH SERVICES
38
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Restricted
CONTRACTS AND GRANTS
ADMINISTRATION
(407)
11
(418)
COMPENSATED ABSENCES ACCRUAL
(299)
(26)
(48)
EDUCATIONAL FEE EXPENSE
PRORATION
Total Student Services
-76,330
(10,592)
18
Distribution
Salaries and Wages
-(225)
-(296)
Other Expenditures
(407)
Recharges
(0)
(3)
--
10,592
--
--
--
--
68,410
7,902
36,011
46,152
5,833
199
575
194
169
10,455
460
100
157
3
13
-2,135
72
--
1,972
1,690
4,891
968
2,108
748
880
930
787
1,892
767
10,481
641
277
--23
-0
(0)
(0)
23
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
Chancellor and vice chancellors
Chancellor's office
Chancellor research
Academic affairs
Business affairs
Development and university relations
Resource management and planning
Undergraduate affairs
Total
2,902
2,477
6,760
1,735
12,590
1,389
1,157
2,546
1,899
6,554
1,566
(1)
857
1,057
29,009
14,478
12,151
2,380
13,258
15,775
Academic senate
755
647
99
9
515
240
(0)
Office of the campus counsel
799
799
0
--
607
192
0
Planning and budgeting
Resource management
Planning office
(12,154)
2,807
1,592
2,520
(13,747)
284
1
3
1,420
2,017
1,475
791
15,049
--
(9,347)
4,112
(13,462)
4
3,437
2,266
15,049
21,217
20,036
(1,212)
2,392
17,817
18,472
15,072
7
--
7
--
--
7
--
15,811
591
7,172
512
8,623
80
15
--
9,865
371
6,327
221
381
--
16,402
7,684
8,703
15
10,236
6,547
381
Conflict of interest
2,915
--
2,914
1
1,947
969
Audit and management advisory services
1,480
1,414
67
--
1,505
653
677
20,804
9,097
11,691
16
13,688
8,176
1,059
8,260
86
1,366
--
6,884
86
10
--
4,839
--
4,790
86
1,369
--
8,346
1,366
6,970
10
4,839
4,876
1,369
16,152
9,541
6,610
--
8,627
7,902
377
422
481
6,192
305
-5,604
116
481
584
1
-4
242
350
11,239
180
131
3,574
-(0)
8,621
7,094
5,909
1,180
5
11,831
3,884
8,621
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
39
(0)
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Other
Administrative records
Association memberships
Campus sculpture collection
Campus-wide employee support
program
Campus-wide program expenses
Clinical science building
Debt service insurance premium
Deep sea
g drilling project
Estancia la jolla hotel and spa
Foreign scholars program
President emeritus
Real estate development
p
Science research park ground lease
Staff association programs
Staff recognition awards
Interest refunds to agencies
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
p
Parking citation collection
Transportation services-central garage
Unrestricted
General
Designated
576
287
422
463
287
192
Distribution
Restricted
113
-34
Salaries and Wages
Other Expenditures
--196
310
-143
266
287
279
-2,239
299
78
Recharges
--(0)
(2,903)
2,331
299
78
-1,775
---
(2,903)
184
299
--
-372
-78
-92
---
7
552
74
241
137
54
11
(539)
(1)
-444
-893
--11
---
7
105
74
(654)
137
54
-(539)
(1)
-3
-1
------
-591
43
914
--10
-56
3,073
960
825
999
1,350
--
2,073
(390)
825
1
---
2,240
---
832
1,339
825
-378
--
6,483
6,414
(582)
650
4,399
6,378
4,294
38,075
23,231
665
29,695
23,041
14,662
14,179
7
294
31
(130)
152
54
1
(539)
64
2,903
0
---334
-543
16
---120
(0)
--
(2)
2
4,540
8,921
13,461
(31)
--
(34)
3
492
799
1,322
74
--
68
6
1,078
2,190
3,194
-1,140
(574)
----
-1,140
(576)
--2
--755
22
1,140
3,044
22
-4,374
566
--
564
2
755
4,206
4,396
(124)
3
(136)
8
558
2,308
2,990
(54)
248
2,335
1,114
(13)
--1,231
628
--
(54)
248
1,103
486
(13)
------
88
273
2,112
581
170
434
206
824
532
1,593
575
231
602
-1,776
Total
3,629
1,859
1,770
--
3,224
3,589
3,184
Police
4,698
2,878
1,809
10
4,839
2,192
2,333
(3,335)
1
6,286
13,347
22,462
30
21,282
36,753
52,020
Total
Mail and messenger services
Materiel management
Chemistry storehouse
BFS--sale of surplus property
BFS--purchasing
BFS--receiving
g
BFS--storehouse
Telecommunications services
Total Logistical Services
y
(2,828)
6,015
505
5,246
739
40
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
COMMUNITY RELATIONS
Development
Alumni affairs
g office
1,790
13
1,501
276
1,564
Social sciences
General campus
School of medicine
School of pharmacy
132
3,845
569
42
108
----
3
2,672
569
42
21
1,173
---
72
6,480
403
--
60
(2,527)
166
42
0
107
(0)
--
Total
6,379
121
4,787
1,471
8,519
(2,031)
109
2,317
1,838
455
24
1,201
1,116
--
710
464
246
0
620
778
688
9,406
2,423
5,488
1,495
10,340
(137)
797
(30,619)
30,619
--
--
(4,934)
(1,468)
(3,466)
--
--
(4,934)
--
(14)
(155)
6
135
18
(32)
--
4,736
93,332
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
Utilities operation
Educational fee expense proration
Contracts and grants administration
Compensated absences accrual
Total Operation and Maintenance
of Plant
--
228
--
1
--
90,538
27,791
58,012
1,907
11,800
49
2,957
1,794
2,668
7,844
(539)
25,500
370
8,733
-(26)
(75)
3,241
11,718
-113
1,279
2,663
7,626
-25,017
367
5,033
(19,711)
(33)
(5)
(1,336)
82
-2,844
501
5
217
(539)
482
3
3,700
19,711
7
(70)
2
1
49
-14
-2
--------
62,982
37,307
25,608
67
19,056
119,565
75,640
212,143
10,884
101,264
99,995
725
211,418
--
(129,494)
--
81,924
--
2,932
2,468
20
-842
2,354
5,022
3,717
1,674
98
---(70)
82,138
84,932
7,374
14,148
29
2,957
2,326
4,457
9,657
35,384
34,156
376
8,733
-(26)
(5)
8,400
4,816
--1,375
4,143
6,835
39,639
10,330
103
(0)
----
STUDENT FINANCIAL AID
Student financial aid
Scholarship allowance
Total Student Financial Aid
(129,494)
82,649
--
(129,494)
--
--
10,884
(28,230)
99,995
725
41
University of California, San Diego
2010-2011
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Restricted
Salaries and Wages
Other Expenditures
Recharges
AUXILIARY ENTERPRISES
APPARTMENTS
Administration
Coast apartments
Faculty apartments
La jolla del sol apartments
Marshall college apartments
Muir apartmentsp
Matthews apartments
Mesa apartments
p
Rita atkinson apartments
Roosevelt international house apartments
South mesa apartments
Pepper canyon apartments
Village east apartments
Village west apartments
Warren apartments
Total
RESIDENENCE HALLS
Eleanor roosevelt residence halls
Marshall college residence halls
Muir residence halls
One miramar administration and clerical
Revelle residence halls
Roosevelt residence halls
Scripps lunch room
Warren college residence halls
476
666
463
2,314
6,253
1,911
3,836
3,207
895
2,584
1,142
2,175
1,633
2,841
3,967
----------------
472
666
463
2,314
6,236
1,911
3,773
3,207
894
2,584
1,142
2,175
1,622
2,836
3,967
3
---17
-64
-1
---10
5
--
11,426
142
-451
972
-776
-183
---474
982
75
(6,706)
524
463
1,863
5,697
1,964
3,189
3,207
712
2,860
1,142
2,467
1,188
2,207
4,191
4,244
--(0)
417
54
128
--276
-292
30
348
300
34,364
--
34,263
100
15,483
24,969
6,088
-28
80
-55
8
-64
-1,186
1,321
231
2,779
1,049
-1,228
1,967
4,297
5,953
1,513
10,784
4,453
(164)
5,585
170
455
395
-3,686
646
-506
1,796
5,028
6,879
1,744
9,878
4,857
(164)
6,308
Total
OTHER
y
Auxiliary enterprises manager
Bike shop
Birch aquarium museum and bookshop
Birch aquarium-splash café
Bookstore
Catering and food services
Club med snack bar
Day care center
Grove cafe
Mac's place
Muir college sundry shop
Parking and transportation services
Revelle sundry gift shop and coffee house
Triton outfitters
Price center operations
Game room
Mail services
Vending machine operations
Contracts and grants administration
Compensated absences accrual
Total
---------
1,796
4,999
6,798
1,744
9,823
4,849
(164)
6,244
36,326
--
36,090
236
7,795
34,389
5,859
688
231
780
192
23,565
(308)
(700)
3,346
(170)
(1)
159
14,046
11
44
---------------
687
228
779
192
23,519
(308)
(700)
3,334
(171)
(1)
149
13,964
11
44
1
3
2
-47
--13
1
-10
82
---
1,331
89
201
-4,077
100
-1,717
7
-56
4,888
---
1,649
159
582
192
29,854
(408)
(700)
3,374
17
(1)
107
21,337
11
45
2,292
17
2
0
10,366
(0)
-1,744
195
-4
12,178
-1
23
402
130
(232)
(24)
------
20
395
128
(232)
(24)
3
7
1
---
20
327
2
-(21)
3
514
127
(232)
(3)
-439
----
42,182
--
42,013
169
12,794
56,626
27,238
Total Auxiliary Enterprises
112,872
--
112,367
505
36,072
115,984
39,185
ELIMINATED CAPITAL
EXPENDITURES
(90,018)
Total Current Funds Expenditures
$
2,730,977
(11,764)
$
319,155
(34,353)
$
42
1,597,945
(43,900)
$
813,877
--
$
1,481,492
(90,018)
$
1,618,987
0
$
369,503
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – FINANCIAL AID
University of California, San Diego
20010-2011
(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
y
Cellular and molecular medicine
Family and preventive medicine
Medicine
Neurosciences
Outreach communication
Organized research units
Anthropogen
Cancer center
Clinical translational research institute
Institute for research on aging
Research
g in biostructures-medical
Pathology
Pediatrics
Pharmacology
Physical sciences
Psychiatry
Radiology
Reproductive
g medicine
Surgery
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
Comparative immigration studies
Iberian-latin american studies
Magneticprecording
Research in language
Super Computer
United states-mexican studies
Institutes
Biomedical engineering
$
536
$
--
$
380
156
6
287
1,095
15
211
23
6
249
878
-48
230
197
560
342
-15
15
9
-37
-17
230
145
545
316
-1
(1)
--
2,711
265
83
2,363
1,358
--
1,245
7,061
19
1,127
220
3,516
1,060
7
--------
54
549
469
97
55
529
133
1,427
2
1,038
117
230
229
530
$
--
287
1,047
---
230
196
561
342
-----
48
2,663
--
113
41
1,317
--
7,523
19
43
-37
(437)
--
(462)
-1,084
220
3,479
1,497
7
(2)
-42
3
77
---
7,063
19
1,085
217
3,439
1,060
7
--------
--------------
--3
--79
22
221
-2
-12
172
54
549
466
97
55
450
111
1,206
2
1,036
117
218
57
-33
---6
-46
-5
--135
54
516
469
97
55
523
133
1,381
2
1,033
117
230
95
--------------
17,939
--
7,696
10,243
345
17,595
--
2,822
31
270
2,521
46
2,776
--
5
2,594
1,774
8
155
12
50
9
156
1
131
31
-21
156
8
-9
-9
63
--14
-2
6
----------
5
2,571
1,612
-155
3
50
-93
1
131
17
-83
(9)
---1
------
5
2,511
1,783
8
155
12
49
9
156
1
131
31
-------------
80
27
13
270
-215
74
17
---139
-------
6
10
13
270
-76
20
----162
60
27
13
270
-53
-------
1
--
--
1
--
1
--
44
University of California, San Diego
20010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(UNAUDITED)
Current Funds
Total
Engineering in medicine
Global conflict and cooperation
Neural computation
Cognitive science
Education studies
Nano engineering
Philosophy
Physicial science
Physics
Political science
Psychology
Social sciences
Sociology
Theatre and dance
Visual arts
63
15
289
20
161
31
10
28
26
36
189
53
7
149
49
Total
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Marine resources
p y
y
Research divisions
Geosciences research division
Marine biology research division
Marine research division
Sea stipend
The gSIO department
g p
Total
OTHERp y
p
Eleanor roosevelt
college
p
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
Restricted
Salaries and
Wages
63
15
289
20
161
(3)
-5
26
-51
53
-85
33
Other
Expenditures
43
-------(75)
-6
--1
--
Recharges
21
15
289
20
161
31
10
28
101
36
183
53
7
148
49
----------------
6,658
797
49
5,812
232
6,427
--
323
--
--
323
--
323
--
5
478
59
823
987
-4
--20
------
5
474
59
823
967
------
5
478
59
823
987
------
2,675
24
--
2,651
--
2,675
--
25
7
---
---
25
7
---
25
7
---
28,791
148,598
23
9,572
195
--
13,201
78,317
23
6,018
70,086
--
7
---
28,783
148,597
23
----
177,444
9,767
91,541
76,136
7
177,435
--
212,143
10,884
101,264
99,995
725
211,418
--
(129,494)
--
--
(129,494)
--
(28,230)
$ 99,995
(129,494)
$
Unrestricted
General
Designated
----------34
--10
-23
---36
138
---7
-59
5
13
3
Distribution
82,649
-$ 10,884
$
45
$
725
$
81,924
$
--
CURRENT FUNDS EXPENDITURES
BY FUND SOURCE
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
GENERAL FUNDS (1)
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
$
161,289
23,453
4,290
48,366
6,208
-27,587
37,078
10,884
--
Unrestricted
$
Distribution
Restricted
161,289
23,453
4,290
48,366
6,208
-27,587
37,078
10,884
--
-----------
Salaries and
Wages
Other
Expenditures
$
$
194,029
16,417
2,120
34,466
-6,875
38,341
11,816
125
--
(32,741)
7,036
2,183
13,910
6,208
(6,875)
(10,481)
55,206
10,759
--
Recharges
$
(1)
-13
10
-0
273
29,944
---
Total General Funds
319,155
319,155
--
304,188
45,205
30,239
TUITION AND FEES
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
169,836
883
1,088
14,690
-54,653
30,833
20,023
(11,923)
386
169,836
883
1,088
14,690
-54,653
30,833
20,023
(11,923)
386
-----------
34,798
42
703
4,109
-20,051
163
-41
--
140,021
841
750
10,581
-34,602
30,670
20,023
(11,964)
386
4,984
0
365
--0
0
----
Total Tuition and Fees
280,468
280,468
--
59,907
225,910
5,349
47
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
FEDERAL GOVERNMENT
Appropriations
Research
Public service
Academic support
Total
Grants
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total
Contracts
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Total
Total Federal Government
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
----
----
----
----
----
----
--
--
--
--
--
--
4,795
423,903
3,419
4,269
-5,683
127
18
84,147
505
-----------
4,795
423,903
3,419
4,269
-5,683
127
18
84,147
505
2,201
195,438
1,995
799
-1,661
99
18
136
505
2,594
228,424
1,424
3,470
-4,021
28
-84,011
--
-(41)
0
-----0
--
526,867
--
526,867
202,853
323,973
(41)
-16,919
------14
----------
-16,919
------14
-8,760
--------
-8,158
------14
----------
16,933
--
16,933
8,760
8,172
--
543,799
--
543,799
211,613
332,145
48
(41)
University of California, San Diego
2010-2011
(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
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
1,804
31,793
1,427
895
-698
122
-3,939
--
-----------
1,804
31,793
1,427
895
-698
122
-3,939
--
487
14,581
764
418
-520
24
-7
--
1,317
17,213
663
477
-179
98
-3,932
--
-0
0
0
-0
-----
Total Special State Appropriations and Contracts
40,680
--
40,680
16,802
23,878
0
-4,438
8,024
--31
-----
-----------
-4,438
8,024
--31
-----
-2,015
3,999
--30
-----
-2,423
4,025
--2
-----
-----------
12,493
--
12,493
6,044
6,449
--
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
Auxiliary enterprises
9,005
181,759
893
3,479
234
1,376
5,090
-10,063
--
11
2
-1
--1,410
----
8,993
181,757
893
3,478
234
1,376
3,680
-10,063
--
4,025
91,360
530
732
10
39
4,427
-253
--
4,979
90,454
363
2,747
224
1,337
663
-9,810
--
0
55
0
(0)
-------
Total Private Gifts, Grants and Contracts
211,899
1,425
210,474
101,377
110,577
55
LOCAL GOVERNMENT
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Local Government
49
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
ENDOWMENT AND SIMILAR FUNDS
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
10,534
8,040
257
8,871
-75
22,313
2,042
2,279
1,609
10,176
5,639
216
7,891
-109
21,508
1,994
447
1,609
359
2,401
41
979
-(34)
805
49
1,832
--
4,131
4,136
178
1,797
-23
10,053
160
9
--
6,397
3,904
137
7,074
-52
12,383
1,882
2,270
1,609
(7)
(0)
58
0
-0
123
----
Total Endowment and Similar Funds
56,020
49,589
6,431
20,486
35,708
174
SALES AND SERVICES OF
EDUCATIONAL ACTIVITIES
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
199,056
1,899
921
140,824
-3,707
129
-343
--
199,056
1,899
921
140,824
-3,707
129
-343
--
-----------
199,978
1,179
501
89,246
-1,809
25
-141
--
53,096
721
670
110,866
-2,202
104
-203
--
54,018
1
251
59,287
-304
-----
Total Sales and Services of Educational Activities
346,880
346,880
--
292,879
167,862
113,861
SALES AND SERVICES OF
AUXILIARY ENTERPRISES
Instruction
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
-19
1,441
--(22,135)
107,901
-19
1,441
--(22,135)
107,901
--------
--599
---33,520
-19
894
--(22,135)
108,653
--51
---34,271
87,226
87,226
--
34,118
87,430
34,322
Total Sales and Services of Auxiliary Enterprises
50
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
SALES AND SERVICES OF
MEDICAL CENTERS
Medical Center
Student financial aid
786,064
--
786,064
--
---
366,921
--
442,488
--
23,345
--
Total
786,064
786,064
--
366,921
442,488
23,345
OTHER SOURCES
Instruction
Research
Public service
Academic support
Medical Center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
7,429
6,184
346
10,775
249
7,705
(2,791)
3,446
(311)
1,764
7,429
6,184
346
10,775
249
7,705
(2,791)
3,446
(311)
1,764
-----------
2,452
(1,568)
217
9,306
184
4,379
40,090
7,061
14
2,048
Total Other Sources
34,796
34,796
--
64,183
132,796
162,182
3,452
1,030
1
4,213
284
84
2,253
145
1
34
3,452
1,030
1
4,213
284
84
2,253
145
1
34
-----------
2,148
373
-320
-24
110
----
1,309
657
1
3,893
284
60
2,155
145
1
34
4
----0
11
----
11,497
11,497
--
2,974
8,539
16
$ 2,730,977
$ 1,917,100
813,877
$ 1,481,492
$ 1,618,987
RESERVES
Instruction
Research
Public service
Academic support
Medical Centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Reserves
Total Current Funds Expenditures
(1) Excludes State Specific General Funds
(2) Includes State Specific General Funds
51
$
4,998
10,350
184
20,239
192
8,804
41,643
42,080
(325)
4,630
21
2,598
55
18,769
127
5,478
84,524
45,696
-4,914
$
369,503
CURRENT FUNDS EXPENDITURES
BY EXPENDITURE CATEGORY BY FUND SOURCE
University of California, San Diego
2010-2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY EXPENDITURE CATEGORY BY FUND SOURCE
(UNAUDITED)
Salaries
and Wages
Total
Employee
Benefits
Supplies
and Services
Travel
TUITION AND FEES
Regular session
Summer session
University extension and continuing education
$
228,229
11,968
40,270
$
35,034
4,715
20,154
$
10,211
529
4,280
$
180,723
6,627
14,739
$
2,261
97
1,097
280,467
59,903
15,020
202,089
3,455
Grants
Contracts
526,866
16,933
202,853
8,761
49,900
2,243
263,158
5,478
10,955
451
Total
543,799
211,614
52,143
268,636
11,406
Appropriations and contracts
General
40,680
319,154
16,802
304,188
3,665
77,182
19,602
(66,628)
611
4,412
Total
359,834
320,990
80,847
(47,026)
5,023
12,492
6,044
1,905
3,396
1,147
Gifts
Grants
Contracts
52,448
38,220
121,230
23,314
16,827
61,236
5,337
4,372
15,243
21,106
15,878
40,849
2,691
1,143
3,902
Total
211,898
101,377
24,952
77,833
7,736
56,021
20,486
5,633
27,903
1,998
Medical group activities
Other
322,651
24,228
248,232
44,647
45,032
12,317
26,314
(34,062)
3,073
1,326
Total
346,879
292,879
57,349
(7,748)
4,399
12,543
62,982
24,334
(12,632)
2,772
20,569
4,229
6,549
1,233
8,031
1,308
2,200
8,303
34,031
18,777
(21,460)
235
351
20
79
87,227
34,119
12,772
39,651
685
786,064
366,921
100,909
317,109
1,125
OTHER SOURCES
34,800
64,185
28,795
(62,528)
4,348
RESERVES
11,496
2,974
861
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
Parking operations
Residence and dining halls
Bookstore
Other
Total
SALES AND SERVICES OF UCSD MEDICAL CENTER
Total Current Funds Expenditures
$
2,730,977
$
1,481,492
$
381,186
7,475
$
826,790
186
$
41,508
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.
53
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – LOC “O”
University of California, San Diego - Location "O"
2010 - 2011
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
RESEARCH
Global conflict
Biology
White mountain research station
$
Total
2
2
689
$
--687
$
2
2
2
$
----
$
2
2
489
$
--200
$
----
693
687
6
--
493
200
--
73
--
73
--
24
49
--
278
--
278
--
--
361
83
--
--
--
--
--
--
--
PUBLIC SERVICE
Mathematics diagnostic
testing project
ACADEMIC SUPPORT
White mountain research station
STUDENT FINANCIAL AID
Organized research unit
California space
Total Current Funds Expenditures
$
1,044
$
687
$
357
$
--
$
517
$
610
$
83
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.
55
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
Revenue bonds
Medical center
General revenue bonds
Multi-purpose projects
Outstanding
Recorded at
the campus
Outstanding
Recorded at
UCOP
Total
June 30, 2011
2011-2035
72,052
197,772
269,824
various
2011-2013
2,124
109,401
111,525
5.1-10%
4.9%
5.1%
2011-2047
2011-2041
2011-2027
180,167
3,725
--
-1,074,863
34,321
180,167
1,078,588
34,321
64,862
--
64,862
$
322,930
$ 1,416,357
$ 1,739,287
$
367
$
$
Interest
Rate
Maturity
Years
2.3-11.8%
Third party debt
Total External Long Term Debt
Regents' loans
6.5%
2011-2012
Total Long Term Debt
$323,297
--
$1,416,357
367
$1,739,654
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
$
15,200
307,730
$
Total Long Term Debt
$
322,930
$ 1,416,357
57
42,067
1,374,290
$
57,267
1,682,020
$ 1,739,287
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2010
Mortgages and Other Borrowings
Clinical & translational research institute
East campus office building
Health sciences biomed research facility
Management school facility phase 1
Marine ecosystem sensing laboratory
Muir college apartments
Muir stewart commons renovation
Original student center expansion
Revelle college apartments
Robert paine scripps center
SEP program: state operating
Telemed & prime-heq education facility
Total Mortgages and Other Borrowings
$
------41
6,286
13,504
----
Additions/
Adjustments
Repayments
Outstanding
June 30, 2011
$
$
$
3,001
11,544
12,009
4,100
1,204
18,050
(41)
(6,286)
20,174
1,300
3,956
20,559
-------------
3,001
11,544
12,009
4,100
1,204
18,050
--33,678
1,300
3,956
20,559
FY 10/11
Interest
$
---28
-----9
---
19,831
89,570
--
109,401
37
4,500
--
262
4,238
208
51,470
25,132
12,467
33,010
-----
1,570
1,728
980
985
49,900
23,404
11,487
32,025
2,551
826
642
1,618
2,352
30,265
29,655
4,200
-----
428
-2,038
245
1,924
30,265
27,617
3,955
283
1,609
975
194
1,260
5,430
8,025
----
229
975
554
1,031
4,455
7,471
152
261
264
207,766
--
9,994
197,772
9,583
Revenue Bonds
Variable Rate Demand (Pool 4)
Deferred maintenance
3,140
--
1,162
1,978
114
Variable Rate Demand (Pool 5)
Deferred maintenance
3,160
--
952
2,208
121
Variable Rate Demand (Pool 6)
Deferred maintenance
3,322
--
844
2,478
128
Variable Rate Demand (Pool 8)
Deferred maintenance
2,620
--
578
2,042
90
Variable Rate Demand (Pool 9)
W. m. keck building (fmri)
W. m. keck building equipment (fmri)
62
361
---
62
361
---
2
7
Total Pool 9
423
--
423
--
9
Variable Rate Demand (Pool 10)
Eleanor roosevelt college housing and dining
Powell-focht bioengineering hall
Science research park infrastructure
38,630
2,923
1,737
----
16,785
135
755
21,845
2,788
982
1,053
136
47
Total Pool 10
43,290
--
17,675
25,615
1,236
2,280
--
283
1,997
114
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 (continued)
General Revenue Bond (2003 A)
Bookstore
58
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2010
Additions/
Adjustments
Repayments
Outstanding
June 30, 2011
FY 10/11
Interest
17,001
14,021
1,909
2,266
12,003
5,588
2,942
14,450
7,653
2,282
-----------
958
1,741
237
282
1,013
313
1,068
1,795
1,426
283
16,043
12,280
1,672
1,984
10,990
5,275
1,874
12,655
6,227
1,999
854
699
95
113
603
275
101
721
378
114
82,395
--
9,399
72,996
4,067
2,203
1,965
2,964
10,623
1,158
716
629
6,480
---------
127
113
170
611
67
41
36
373
2,076
1,852
2,794
10,012
1,091
675
593
6,107
108
97
146
522
57
35
31
319
1,698
836
---
98
48
1,600
788
83
41
2,885
833
2,215
2,840
8,196
5,306
-------
166
265
127
163
471
305
2,719
568
2,088
2,677
7,725
5,001
142
39
109
140
403
261
Total General Revenue Bond (2003 B)
51,547
--
3,181
48,366
2,533
General Revenue Bond (2005 C)
California institute of telecommunications and
information technologies (cal it2)
Student Academic Services Facility
Miramar warehouse
Multi-purpose building
Skaggs school of pharmacy and pharmaceutical sciences
Rebecca & john moores ucsd cancer center
18,277
715
6,150
17,158
11,706
42,021
-------
117
243
117
326
222
798
18,160
472
6,033
16,832
11,484
41,223
868
34
292
816
556
1,996
Total General Revenue Bond (2005 C)
96,027
--
1,823
94,204
4,562
4,612
--
310
4,302
10
199
--
199
--
10
3,824
--
457
3,367
160
General Revenue Bond (2005 I)
California institute of telecommunications and
information technologies (cal it2)
Student academic services facility
715
161
---
243
55
472
106
34
8
Total General Revenue Bond (2005 I)
876
--
298
578
42
Cellular and molecular medicine east
La jolla del sol
North campus recreation area
Parking and roadway improvements, phase I (pool 1)
Parking and roadway improvements (pool 1b)
Price center
Roger and ellen revelle laboratory
Student residence halls and apartments
UCHS (originally series a)
UCHS refurbishment (pool 1)
Total General Revenue Bond (2003 A)
General Revenue Bond (2003 B)
Biology field station/site development
Campus ambulatory care center
Campus services complex, phase I
Clinical sciences building
Early childhood education center
Early childhood education center expansion
Managed care
Medical center ambulatory care center
Medical center cardiac care unit expansion
and modernization
Medical center eleventh floor operating room
Medical center outpatient center renovations
and cardiac catheterization suite expansion
Medical center west wing renovations
Parking and roadway improvements, phase III
Shiley eye center
Torrey pines center north
Torrey pines center south
General Revenue Bond (2005 D)
Central utilities plant steam turbine generator and chiller
General Revenue Bond (2005 E)
Deferred maintenance B
General Revenue Bond (2005 G)
Student academic services facility
General Revenue Bond (2007 J)
59
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2010
Central utilities cogeneration addition
Eleanor roosevelt college housing and dining
Gilman parking
Torrey pines center north - parking
Torrey pines center south
W. m. keck building (fmri)
W. m. keck building equipment (fmri)
Powell-focht bioengineering hall
Science research park infrastructure
Leichtag family foundation biomedical building
Science and engineering research facility
Additions/
Adjustments
Repayments
Outstanding
June 30, 2011
FY 10/11
Interest
25,230
46,480
16,128
10,490
16,149
2,875
721
3,517
2,089
36,763
18,678
1,204
2,132
774
502
774
134
36
162
96
1,712
932
25,940
46,563
16,614
10,806
16,636
2,879
721
3,523
2,093
36,825
19,620
-----------
710
83
486
316
487
4
-6
4
62
942
182,220
--
3,100
179,120
8,458
General Revenue Bond (2007 K)
Nierenberg hall
Recreational/intramural and athletic complex
Warren college residence halls
2,129
21,344
24,074
----
100
1,007
1,135
2,029
20,337
22,939
103
1,037
1,169
Total General Revenue Bond (2007 K)
47,547
--
2,242
45,305
2,309
7,700
--
125
7,575
373
475
355
1,750
45
715
1,025
8,840
22,155
110,730
2,860
45,150
64,860
472
1,208
6,037
156
2,462
3,536
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)
9,315
22,510
112,480
2,905
45,865
65,885
258,960
--
4,365
254,595
13,871
1,020
4,613
---
-1,114
1,020
3,499
43
160
5,633
--
1,114
4,519
203
5,680
1,590
6,955
----
5,680
1,590
6,955
255
72
134
65
1,370
1,080
10,240
2,430
270
11,500
1,590
-------------
---------
65
1,370
1,080
10,240
2,430
270
11,500
1,590
3
62
44
-110
12
465
70
42,770
--
--
42,770
1,227
5,690
13,510
58,645
-------
----
5,690
13,510
58,645
302
741
2,071
---
560
11,655
31
1,334
General Revenue Bond (2009 P)
W. m. keck building equipment (fmri)
Leichtag family foundation biomedical building
Total General Revenue Bond (2009 P)
General Revenue Bond (2009 Q)
Cogeneration plant expansion
Health sciences biomedical research facility
Health sciences graduate and professional student
housing
Marine ecosystem sensing laboratory
Muir college apartments
Muir stewart commons dining renovation
North campus housing phase 2
Revelle college apartments
SEP program: recreation fee
SEP program: state operating
Telemedicine and prime-HEq ed facility
Total General Revenue Bond (2009 Q)
General Revenue Bond (2009 R)
Cogeneration plant expansion
Health sciences biomedical research facility
Health sciences graduate and professional student
housing
Marine ecosystem sensing laboratory
Muir college apartments
560
11,655
60
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2010
Additions/
Adjustments
Repayments
Outstanding
June 30, 2011
FY 10/11
Interest
8,905
83,215
15,790
5
-----
-----
8,905
83,215
15,790
5
458
1,738
864
--
197,975
--
--
197,975
7,539
161
1,042
216
775
578
356
99
235
655
447
135
70
213
47
168
313
1,111
598
1,168
1,605
---------------------
---------------------
161
1,042
216
775
578
356
99
235
655
447
135
70
213
47
168
313
1,111
598
1,168
1,605
9
56
11
41
31
19
5
13
35
24
7
4
11
2
9
17
59
62
32
86
9,992
--
--
9,992
533
58
--
--
58
3
General Revenue Bond (2010 U)
Eleanor roosevelt college housing and dining
Inst.of Geo./Planetary PhysicsIGPP
Science research park infrastructure
Student academic services facility
-----
14,551
933
654
451
101
11
5
3
14,450
922
649
448
632
35
96
20
Total General Revenue Bond (2010 U)
--
16,589
120
16,469
783
LPR (2005 B)
Hopkins Parking Structure
20,949
--
3,381
17,568
861
LPR (2007 D)
East Campus Graduate Housing
72,115
--
--
72,115
3,552
--
3,049
60
2,989
84
1,141,354
19,638
51,808
1,109,184
52,878
Muir stewart commons dining renovation
North campus housing phase 2
Revelle college apartments
Telemedicine and prime-HEq ed facility
Total General Revenue Bond (2009 R)
General Revenue Bond (2010 S)
Biology field station
Campus energy conservation, phase1
Campus services complex, phase 1
Clinical sciences building
Central utilities cogeneration addition
Central utilities plant steam turbine generator and chiller
Functional mri center
Miramar warehouse
Multipurpose building
Pharmaceutical sciences building
Nierenberg hall
Robert paine scripps center
San diego dm & fr program, fy 06-07
Science research park infrastructure
SIO storm/seawater management
Student academic services facility
San diego supercomputer center expansion
Torrey pines center-north
Torrey pines center-south
Rebecca & john moores ucsd cancer center
Total General Revenue Bond (2010 S)
General Revenue Bond (2010 T)
Student academic services facility
LPR (2010 E)
Hopkins Parking Structure
Total Revenue Bonds
Total Long Term Debt Recorded
at the Office of the President
$ 1,368,951
$
61
109,208
$
61,802
$
1,416,357
$
62,498
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE SAN DIEGO CAMPUS
(UNAUDITED)
(Dollars in Thousands)
Regents' Loans
Bachman canyon lot
Science research park
Student health center
Outstanding
July 1, 2010
Additions/
Adjustments
Repayments
$
$
$
Total Regents' Loans
277
90
223
----
--223
Outstanding
June 30, 2011
$
277
90
--
FY 10/11
Interest
$
--1
590
--
223
367
1
Capital Lease Obligations
Equipment - campus
Equipment - medical center
SPWB hillcrest seismic improvement
6,786
17,775
39,945
74
15,666
--
1,631
5,523
1,040
5,229
27,918
38,905
259
513
1,769
Total Capital Lease Obligations
64,506
15,740
8,194
72,052
2,541
2,124
--
--
2,124
30
Revenue Bonds
Cardiovascular center/thornton expansion
Moores cancer center
Solar energy projects GRB2010W
Thornton hospital MCPRB2010G
Thornton hospital
123,715
19,230
--44,535
--3,725
37,500
--
-278
--44,535
123,715
18,952
3,725
37,500
--
7,938
879
63
783
1,123
Total Revenue Bonds
187,480
41,225
44,813
183,892
10,786
64,862
--
--
64,862
--
323,297
$ 13,358
FY 10/11
Interest
Mortgages and Other Borrowings
Rebecca and john moores ucsd cancer center
Third Party Debt
San Diego Campus
$
319,562
$
56,965
$
53,230
$
SUMMARY SCHEDULE OF LONG TERM DEBT
(UNAUDITED)
(Dollars in Thousands)
Total Long Term Debt Recorded at the
San Diego Campus
Total Long Term Debt Recorded at the
Office of the President
Total Long Term Debt
Outstanding
July 1, 2010
Additions/
Adjustments
Repayments
Outstanding
June 30, 2011
$
$
$
$
319,562
1,368,951
56,965
109,208
$ 1,688,513
$
62
166,173
$
53,230
323,297
61,802
1,416,357
115,032
$ 1,739,654
$
13,358
62,498
$
75,856
University of California, San Diego practices the
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each member of the UCSD community.
Compiled and edited by UCSD Business & Financial Services