University of California, San Diego
Detailed Financial Schedules
For the Year Ended June 30, 2010
UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Unaudited Detailed Financial Schedules
for the Year Ended June 30, 2010
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 6, 2011
STEVEN W. RELYEA
VICE CHANCELLOR
0007
I am pleased to submit the Detailed Financial Schedules of the San Diego Campus for the year ended June
30, 2010.
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, 2010, the San Diego Campus averaged 27,406 employees [8,588 academic
and 18,818 staff] and in the Fall Quarter served 29,110 students [23,143 undergraduate and 5,967 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
Greene Foundation, and the Sanford Consortium for Regerative Medicine, all related but independent organizations.
Following the statements, several distinct presentations of current funds revenue and expenses are provided. Lastly,
are schedules of long-term debt.
The audited, consolidated financial statements of the University of California are available 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, 2010, with selected comparative information for the year ended June 30, 2009
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, 2010, the university’s net assets were $2.05 billion, with
assets of $4.32 billion and liabilities of $2.27 billion.
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.
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, 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 have 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 investment objectives and at acceptable levels of risk. The GEP portfolio return
was up 11.3 percent in 2010 and down 18.2 percent in 2009. TRIP had a positive return of 14.0 percent in 2010 and
a negative return of 1.6 percent in 2009. STIP had positive returns of 2.7 percent and 3.6 percent in 2010 and 2009,
respectively.
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 by the
University of California Office of the President.
2
FINANCIAL OVERVIEW (UNAUDITED)
University of California, San Diego
Capital assets, net--Capital spending continues at a brisk pace in order to provide the facilities necessary to
support the University’s teaching, research and public service mission and for patient care. These facilities include
core academic buildings, housing and auxiliary enterprises, health science centers, utility plants, infrastructure, and
public service. Capital assets, net of accumulated depreciation, increased by $237.47 million to $2.68 billion in 2010.
The major asset capitalized in 2010 was the north campus housing, $109.13 million. Construction in Progress of
$149.09 million accounted for the balance.
Other assets--Other assets include cash, investments held by trustees, pledges receivable, notes and mortgages
receivable, and inventories. Cash increased in 2010 largely as a result of an educational appropriation received by the
University from the state of California on June 30, 2009. The deposit was not transferred into investments until July 1,
2009.
Other liabilities--Other liabilities consist of accounts payable, accrued salaries, other employee benefits, deferred
revenue, funds held for others, federal refundable loans, and self-insurance. Other liabilities grew by $12.56 million
in 2010, largely attributable to an amount owed to the state to refund state educational appropriations. Subsequent
to year end, the state of California finalized their State Budget Act that required reversion to the state of a portion of
the University’s 2009 state educational appropriations. As a result, accounts payable includes a liability to the state
due to state educational appropriation reversions.
Net assets-- Net assets represent the residual interest in the University’s assets after all liabilities are deducted. The
University’s net assets were $2.05 billion in 2010, and $1.97 billion in 2009. Net assets are reported in the following
categories: invested in capital assets, net of related debt; reserved for minority interests; restricted, nonexpendable;
restricted, expendable; and unrestricted.
Invested in capital assets, net of related debt--This category decreased to $ 1.04 billion in 2010, compared to
$1.17 billion in 2009. The decrease represents the University’s continuing investment in its physical facilities, despite
the increase in the related financing and depreciation expense. Principal projects financed and capitalized in 2010
were the north campus housing and the cardio center at Thornton Hospital.
Restricted, expendable--The increase of $34.63 million in 2010 to $140.79 million reflects an increase of $18.1
million in capital projects, and an increase of $14.25 million in gifts. The primary increase in gifts reflected the initial
inclusion of the Sanford Consortium for Regenerative Medicine, a Governmental Accounting Standards Board (GASB)
14 entity.
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 $171.65 million to $868.74 million in 2010. The increase reflects a $69.53 million increase in general
funds. The prior year’s balance reflected a one-time decrease due to a retroactive adjustment resulting from the
California budget situation. Fiscal Year 2010 principally reflected an increase in the UC San Diego Medical Center’s
reserves of $33.84 million,
GASB 14 entities--For the period ended June 30, 2010 the initial inclusion of the Sanford Consortium for
Regenerative Medicine included third-party debt of $65.11 million, gift revenues of $27.40 million and construction in
progress of $33.17 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 nonoperating revenues were $2.95 billion and $2.64 billion in 2010 and 2009 respectively. This diversified
source of revenue increased by $314.56 million in 2010. 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
3
FINANCIAL OVERVIEW (UNAUDITED)
University of California, San Diego
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 the researchers 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 2010 by
$51.74 million to $312.66 million. The increase is attributable to two separate increases in fees during the fiscal
period for all categories of students.
Grants and contracts –Revenues from grants and contracts increased $69.29 million in 2010 to $882.11 million.
This revenue represents support from a variety of federal, state, private and local agencies, with funding from the
American Recovery and Reinvestment Act being a major contributor in 2010. Funding from private corporations and
local governments showed a 10 percent increase in fiscal 2010.
Sales and services, educational activities--Revenues from educational activities grew to $260.26 million in 2010
from $227.43 million in 2009. The increase is primarily due to increases in the medical group’s patient services
activities.
State educational appropriations –Educational appropriations from the State of California increased by $37.73
million to $282.35 million in 2010, principally as a result of a one time federal grant to the state of California. The
state’s fiscal crisis in 2009 and 2010 necessitated special session actions by the legislature and the governor that led
to mid-year budget reductions, both one-time and permanent, that took place over an 18-month period. Because of
the complexity and timing of these actions, it is important to look at year-over-year changes over a two-year, rather
than a one-year period. Thus, while the one-year change between 2009 and 2010 appears to reflect an increase in
state educational appropriations, when compared to 2008, there was actually a decline of $18.95 million over the
two-year period.
Medical Center –Revenues of $854.76 million in 2010 reflect an increase of $49.21 million from 2009. Net patient
service revenue for 2010 increased by $49.43 million over 2009. The increase in 2010 over 2009 in this category was
due to outpatient 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 payors and has been estimated based upon the principles of reimbursements and terms of the
contracts currently in effect.
Private Gifts--UC San Diego recorded $27.45 million for the Sanford Consortium for Regenerative Medicine to
comply with GASB 14 requirements. This gift was for the construction of the building to house the consortium.
Additionally a $3.43 million gift to the Green Foundation was recorded. This is also a GASB 14 reporting entity.
Expenses Associated with Core Activities –Expenses associated with the university’s core activities, including
those classified as non-operating expenses, increased by $168.02 million, from $2.59 billion to $2.75 billion in 2010.
SALARIES AND BENEFITS–Over 60 percent of the university’s expenses are related to salaries and benefits. During
2010, salaries and benefits increased to $1.71 billion. The increase of $109.22 million was net of a $23.50 million
reduction in the fiscal year due to the mandatory furlough program. This was more than offset by programmed
faculty merits, necessary new hiring, and benefit cost increases.
UCRP Benefits – Beginning on April 15, 2010 University of California Retirement Program (UCRP) employer
contribution of 2 percent of covered salary/wages was reinstated. In May 2010 and for subsequent months the
employer contribution was increased to 4 percent of covered salary and wages. In the previous several years no
contributions were made to UCRP. This change resulted in a $8.96 million increase in 2010 over 2009.
Utilities –During 2010, utility expenses were $47.08 million, a decrease of $0.92 million from fiscal 2009, primarily as
a result of an aggressive solar panel installation program, and other energy-saving steps taken by the university.
4
FINANCIAL OVERVIEW (UNAUDITED)
University of California, San Diego
Scholarships and fellowships-- Despite significant increases in student tuition and fees in 2010, the University
places a high priority on student financial aid as a part of a commitment to affordability. Scholarships and fellowships
(gross) increased in 2010 by $32.30 million to $90.27 million or 55.73 percent.
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 non-operating
expenses. Expenses in this category were $328.31 million in 2010, or an increase of less than one percent over 2009.
Other Changes in Net Assets– A $3.17 million decrease occurred in the state capital appropriations, which
decreased to $17.62 million in 2010. Capital appropriations are from bond measures approved by the California
voters.
In accordance with GASB reporting standards, operating losses were $252.52 million in 2010 and $285.94 million in
2009. These operating losses were more than offset by net revenues and expenses that are required by GASB to be
classified as nonoperating, but which remain available to support operating activities of the university, $447.34 million
in 2010 and $332.87 million in 2009. 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 2010, net cash inflow from operating activities was $7.14 million, and an additional $404.96 million was provided
by non-capital financing activities. By comparison, in 2009, the net cash outflow from operating activities was $99.74
million, offset by $290.12 million of cash provided by non-capital financing activities.
The net cash outflow from capital and related financing activities was $249.12 million in 2010 and $324.10 million in
2009. The primary uses of cash were payments to employees, suppliers, utilities and capital asset purchases. Cash
sources include Grants & Contract, and receipts from the medical centers.
5
University of California, San Diego
2009- 2010
(Dollars in Thousands)
SUMMARIZED SELECTED DATA FOR TEN YEARS
(UNAUDITED )
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
EMPLOYMENT
Academic
Staff
Total
8,588
18,818
27,406
8,143
18,969
27,112
7,811
18,454
26,265
7,566
18,445
26,011
7,346
17,279
24,625
7,119
17,068
24,187
6,959
16,591
23,550
6,605
16,281
22,886
5,823
15,403
21,226
5,580
14,700
20,280
23,143
5,967
29,110
22,518
5,682
28,200
22,048
5,634
27,682
21,369
5,507
26,876
20,679
5,285
25,964
20,339
4,939
25,278
19,872
4,835
24,707
19,088
4,460
23,548
17,505
4,063
21,568
16,496
3,716
20,212
STUDENT ENROLLMENT (Fall Quarter)
Undergraduate
Graduate and professional
Total
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
$ 312,657
882,114
854,759
260,264
133,842
282,346
15,639
4,325
44,385
85,608
20,306
54,497
$2,950,742
$ 260,915
812,825
805,547
227,425
134,575
244,612
13,030
55,791
24,613
56,752
$2,636,085
$ 230,451
765,512
732,500
223,764
130,696
301,300
17,602
59,136
24,505
54,936
$2,540,402
$ 202,465
738,575
659,469
204,164
120,610
282,940
18,658
62,618
22,384
56,930
$2,368,813
$ 192,606
686,472
620,946
181,127
109,378
260,587
21,579
48,014
19,562
34,039
$2,174,310
$ 176,265
660,524
556,737
162,670
106,167
250,531
17,313
49,372
14,486
30,502
$2,024,567
$ 144,887
638,852
498,250
163,853
100,455
268,539
16,775
51,991
12,401
22,294
$1,918,297
$ 119,801
583,271
455,909
148,585
88,325
295,733
14,699
38,571
13,329
22,067
$1,780,290
$ 104,370
538,216
435,460
143,611
80,416
309,049
17,412
36,795
14,599
21,897
$1,701,825
$
$1,394,308
313,095
90,265
47,082
388,839
188,641
3,104
330,581
$2,755,915
$1,319,900
278,283
57,962
47,997
379,893
174,200
336
326,954
$2,585,525
$1,249,558 $1,133,959
252,920
232,579
51,626
44,870
43,675
71,752
383,559
314,498
168,423
168,940
4,743
5,137
324,739
276,189
$2,479,243 $2,247,924
$1,048,463
226,706
37,811
63,119
301,857
158,418
5,810
248,631
$2,090,815
$ 976,396
204,662
43,460
51,186
280,016
145,831
5,246
250,195
$1,956,992
$ 922,457
185,529
17,644
48,769
267,981
140,104
5,722
247,071
$1,835,277
$ 869,260
167,266
23,606
45,068
242,725
129,299
6,034
238,339
$1,721,597
$ 819,421
151,959
22,397
43,900
209,802
121,853
6,889
237,132
$1,613,353
$ 755,939
131,384
17,827
42,473
238,347
116,528
10,584
229,780
$1,542,862
$ 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
$ 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
$ 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
$ 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
$ 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
$ 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
$ 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
$ 283,285
393,180
9,492
141,687
35,147
68,249
40,312
26,371
358,976
57,625
116,528
1,338
$1,532,190
OPERATING AND NONOPERATING REVENUES
Student tuition and fees, net
Grants and contracts
Medical center
Educational activities
Auxiliary enterprises, net
State educational appropriations
State financing appropriations
Federal financing appropriation
Federal pell grants (1)
Private gifts
Investment income
Other
Total
96,927
503,453
416,700
140,496
75,394
298,031
17,462
31,511
16,955
20,415
$1,617,344
OPERATING AND NONOPERATING EXPENDITURES
Salaries and wages
Benefits
Scholarships and fellowships
Utilities (2)
Supplies and materials
Depreciation and amortization
Interest expense
Other
Total
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
$ 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
PLANT ASSETS
Capitalized value
Accumulated depreciation
Net plant assets
$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 $2,601,990
(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) (1,297,270)
$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 $1,304,720
(1) Federal Pell Grants shown as Non-Operating Revenue in FY2010 per GASB guidelines (formerly shown as a part of Contracts and Grants - Federal).
No restatement for FY 2009 was done by UCSD, however The Office of the President did make the adjustment to the University of California's FY2009 Annual Report.
(2) Utility expense for Fiscal 2008 and forward reflects a different method of calculation. No restatement for prior years was done.
6
University of California, San Diego
2009-2010
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
1
Federal pell grants
State financing appropriations
Private gifts
Investment income
Other revenues
Revenues supporting core activities
Expenses
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Interest expense
Other expenses
Building maintenance
$
Year Ended June 30, 2010
Nonoperating
312,657
882,114
854,759
260,264
133,842
54,395
2,498,031
$
1,394,308
313,095
90,265
47,082
388,839
188,641
-
282,346
4,325
44,385
15,639
85,608
20,306
102
452,711
3,104
113,523
33,460
29,579
151,754
Travel
Telecommunications
Other
Expenses associated with core activities
Income (loss) from core activities
Other Nonoperating Activities
$
2,750,546
(252,515) $
$
3,104
449,607
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
$
Year End June 30, 2009
Nonoperating
260,915
812,825
805,547
227,425
134,575
56,752
2,298,039
$
244,612
13,030
55,791
24,613
338,046
$
$
260,915
812,825
805,547
227,425
134,575
244,612
13,030
55,791
24,613
56,752
2,636,085
1,319,900
278,283
57,962
47,997
379,893
174,200
-
336
1,319,900
278,283
57,962
47,997
379,893
174,200
336
113,523
33,460
29,579
151,754
108,280
33,963
30,098
153,398
1,215
108,280
33,963
30,098
154,613
1,551
336,495
2,585,525
50,560
$
2,583,974
(285,935) $
(2,265)
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
Total
1,394,308
313,095
90,265
47,082
388,839
188,641
3,104
2,753,650
197,092
Loss on disposal of capital assets, net
Operating
(3,626)
194,827
46,934
17,624
10,915
(150,929)
72,437
20,797
10,894
(34,998)
43,627
1,974,767
2,047,204
$
1,931,902
(762)
1,974,767
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) Federal Pell Grants shown as Non-Operating Revenue in FY2010 per GASB guidelines (formerly shown as a part of Contracts and Grants - Federal).
No restatement for FY 2009 was made by UCSD, however the Office of the President did restate the University of California's Financial statements in FY2009
2010 REVENUES SUPPORTING CORE ACTIVITIES
2010 EXPENSES ASSOCIATED WITH CORE ACTIVITIES
51% Salaries and Wages
30% Grants and Contracts
29% Medical Center
14% Supplies and Materials
11% Student Tuition and Fees
11% Benefits
10% State Educational Appropriations
8% Other Expenses
9% Educational Activities
4% Auxiliary Enterprises
7% Depreciation and
Amortization
3% Private Gifts
4% Building maintenance
2% Other Revenues
3% Scholarships and Fellowships
1% Federal pell grants
2% Utilities
1% Investment Income
7
(Dollar in Thousands)
Univeristy of California, San Diego
Statement of Net Assets (unaudited)
Years Ended June 30, 2010 and 2009
Campus
2010
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
$
1,139,382
-
$
58,130
165,126
82,488
6,668
3,039
24,347
30,957
1,510,137
$
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
Certificates of participation
Mortgages and other borrowings
57,307
149,857
75,563
4,629
2,476
24,098
20,623
1,213,966
$
139,797
64,790
110,262
46,556
1,780
77,991
441,176
980
73,422
$
1,250
123
1,104
1,205
3,682
$
$
14,928
18,610 $
$
$
-
$
1,037,675
12,743
3,700
94,624
24,809
4,787
125
868,741
2,047,204
1,171,515
10,636
3,540
80,343
6,703
4,843
93
697,094
$ 1,974,767
3,024
72,437
356,866
313,738
35,561
37,935
1,330
1,507
393,757
353,180
$ 473,625 $ 436,114
953,116
39,638
228,820
53,240
1,297,991
$ 1,739,167
NET ASSETS
Invested in capital assets, net of related debt
2009
65
7,028
380
82,934
70
5,297
99
79,868
1,297,389
21,955
$
6,785
8,143
758
150
1,200
1,059
3,167
7,729
8,084
-
-
$
15,813
18,980
-
254,220
3,862
230,999
3,167
66,858
5,104
10,650
110,327
3,994
$ 455,015
58,360
4,989
10,497
105,879
3,243
$ 417,134
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
$
23,177
-
253,155
64,862
61,197
1,723,193
2,272,519
$
$
24,635
-
Capital lease obligations
Third party debt
Other noncurrent liabilities
Total noncurrent liabilities
Total liabilities
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
878,737
676
76,402
18,164
10,049
4,373
30,252
28,169
4,960,879
4,551,051
(2,283,130)
(2,110,767)
15,133
8,977
2,809,585
2,499,967
4,319,722 $ 3,713,933
161,124
139,353
114,017
50,563
1,677
82,592
549,326
Foundation
2010
2009
(Dollar in Thousands)
University of California, San Diego
Statement of Revenues, Expenses, and Changes in Net Assets (Unaudited)
Years Ended June 30, 2010 and 2009
Campus
1
2010
2009
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
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)
312,657
$
260,915
Foundation
2010
2009
$
-
$
-
635,847
41,848
193,337
11,082
584,294
42,115
175,215
11,201
-
-
854,759
805,547
-
-
260,264
133,842
-
227,425
134,575
-
39,937
32,409
54,395
2,498,031
56,752
2,298,039
39,937
32,409
1,394,308
1,319,900
313,095
90,265
47,082
388,839
188,641
-
278,283
57,962
47,997
379,893
174,200
-
113,523
108,280
-
-
52,117
47,107
-
-
33,460
29,579
151,754
2,750,546
(252,515)
33,963
30,098
153,398
2,583,974
(285,935)
52,117
(12,180)
29
47,136
(14,727)
282,346
15,639
4,325
44,385
85,608
20,306
(3,104)
(2,265)
102
447,342
194,827
244,612
13,030
55,791
24,613
(336)
(3,626)
(1,215)
332,869
46,934
7,353
(1,853)
33,205
832
20
39,557
27,377
7,702
1,620
(84,377)
(2,613)
126
(77,542)
(92,269)
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
17,624
10,915
(150,929)
(122,390)
72,437
20,797
10,894
(34,998)
(3,307)
43,627
10,520
10,520
37,897
12,616
12,616
(79,653)
NET ASSETS
Net assets, beginning of year
Cummulative effect of a change in accounting principle
1,974,767
-
1,931,902
(762)
417,135
-
496,788
-
$ 2,047,204
$ 1,974,767
$ 455,032
$ 417,135
NONOPERATING REVENUES (EXPENSES)
State educational appropriations
State financing appropriations
Federal fiancing appropriations
Federal pell grants 1
Private gifts
Investment income
Realized gain on sale of investments
Unrealized appreciation/depreciation on investments
Interest expense
Change in value of annuity and life income liabilities
Loss on disposal of capital assets, net
Other nonoperating revenues (expenses)
Total net nonoperating revenues (expenses)
Income before other changes in net assets
Net assets, end of year
Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.
(1) Federal Pell Grants shown as Non-Operating Revenue in FY2010 per GASB guidelines (formerly shown as a part of Contracts and Grants - Federal).
No restatement for FY 2009.
9
Univeristy of California, San Diego
Statement of Cash Flows (Unaudited)
Years Ended June 30, 2010 and 2009
Campus
2010
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)
$
311,457
874,895
$
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
$
-
7,140
(99,742)
(17,284)
(19,577)
282,346
44,385
76,964
1,261
244,612
55,175
(9,668)
9,914
8
11,802
318
9,922
12,121
404,956
290,119
15,408
13,676
4,325
11,496
253,417
157
(525,810)
(11,926)
(9,859)
19,007
17,301
6,874
48,899
204
(395,216)
(18,563)
(2,609)
-
-
(249,116)
(324,103)
-
-
42
5,073
(31)
4,492
352,242
(118,926)
-
Unexpended plant
121,852
(71,107)
Retirement of indebtedness
62
Investment in plant
Loan
69
Indirect cost recovery
(191,428)
Net cash flows from transfers
92,764
Total net increase in cash
260,859
877,788
Cash beginning of year
Cash end of year
$ 1,138,647 $
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss)
$
(252,515) $
Depreciation and amortization expense
188,641
Noncash gifts
Allowance for doubtful accounts
32,134
Allowance for uncollectible receivables
Loss on impairment of capital assets
Change in assets and liabilities
Receivables, net
(59,242)
Inventories
(249)
Deferred charges
(10,279)
Other assets
(4,399)
Accounts payable
20,825
Accrued salaries and benefits
74,561
Deferred revenue
4,735
Annuities payable
Other liabilities
12,928
Net cash used by operating activities
$
7,140 $
4,461
(762)
(762)
45,945
(47,577)
6,950
51,944
(53,917)
9,962
5,318
7,989
-
-
280,929
(93,212)
973
-
144,723
(71,031)
2
71
(165,680)
96,775
(33,252)
911,040
877,788
(2,044)
3,024
980 $
532
2,492
3,024
$
-
(285,935)
174,200
7,707
-
$
(12,197) $
(7,954)
(206)
-
(14,727)
(1,313)
-
2,262
2
(3,302)
126
(6,161)
169
5,956
5,234
(99,742)
4,309
272
(869)
(638)
$ (17,283) $
835
412
(1,930)
(2,854)
(19,577)
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
-
32,343
(44,356)
(2,536)
(5,028)
-
CASH FLOWS FROM TRANSFERS
Current
Intercampus
Interfund
Net revenue of bonds and other indebtedness programs
$
36,086
(46,060)
(2,303)
(5,007)
5,115
CHANGE IN ACCOUNTING PRINCIPLES
Cumulative effect of change in accounting principles
Net change due to GASB Prouncements
265,523
826,008
815,155
223,545
132,428
3,008
(1,316,526)
(746,149)
(275,456)
(57,962)
(3,805)
34,489
839,095
262,786
135,040
2,788
(1,316,520)
(739,598)
(308,098)
(90,265)
(5,576)
41,136
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)
Foundation
2010
2009
2009
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.51, Accounting and Financial Reporting for Intangible Assets, was adopted by the University during the
year ended June 30, 2010. This statement requires capitalization of identifiable intangible assets in the statement of net
assets and provides guidance for amortization of intangible assets unless they are considered to have an indefinite useful life.
GASB statement No. 53, Accounting and Financial Reporting for Derivative Instruments, was also adopted during the year
ended June 30, 2010. Statement No. 53 requires the University to report its derivative instruments at fair value. Changes in
fair value for effective hedges that are achieved with derivative instruments are to be reported as deferrals in the statement of
net assets. Derivative instruments that either do not meet the criteria for an effective hedge or are associated with
investments that are already reported at fair value are to be classified as investment derivative instruments. Changes in fair
value of those derivative instruments are to be reported as net appreciation or depreciation in the fair value of investments.
Upon adoption of Statement No. 53, retrospective application is required.
The implementation of Statement No. 51 and 53 had no effect on the University’s net assets for the years ended June 30,
2010 and 2009
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.
Additional information on cash and investments can be obtained from the 2009-2010 annual report of the University.
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.
11
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
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 received by the campus in conjunction with the university’s
performance under contracts and grants are transferred to the Office of the President. These recoveries are then
incorporated into the campus’ annual budgetary allocations from the Office of the President after giving effect to recoverysharing arrangements with the state of California. The total indirect cost recovery for the year was $191.4 million ($165.7
million for 2009)
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.
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.
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.
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:
12
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
Infrastructure 25 years
Buildings and improvements 15–33 years
Equipment 2–20 years
Computer software 3–7 years
Intangible assets 2 years–indefinite
Library books and collections 15 years
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.
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, 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 and future revenue sources, the type of expense incurred, the
University’s budgetary policies surrounding the various revenue sources or whether the expense is a recurring cost.
Revenues and expenses– Operating revenues of the University include receipts from student tuition and fees, grants and
contracts for specific operating activities and sales and services from medical centers, educational activities and auxiliary
enterprises. Operating expenses incurred in conducting the programs and services of the University are presented in the
statement of revenues, expenses and changes in net assets as operating activities.
Certain significant revenues relied upon and budgeted for fundamental operational support of the core instructional mission of
the University are mandated by the GASB to be recorded as nonoperating revenues, including state educational
appropriations, certain federal grants for student financial aid, private gifts and investment income, since the GASB does not
consider them to be related to the principal operating activities of the University.
Campus foundations are established to financially support the University. Private gifts to campus foundations are recognized
as operating revenues since, in contrast to the University, such contributions are fundamental to the core mission of the
campus foundations. Foundation grants to the University are recognized as operating expenses. Private gift or capital gift
revenues associated with campus foundation grants to the University are recorded by the University as the gifts are made.
Nonoperating revenues and expenses include state educational appropriations, state financing appropriations, Build America
Bonds federal interest subsidies, Federal Pell grants, private gifts for other than capital purposes, investment income, net
13
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
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. 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, 2010, the facilities and administrative cost recovery totaled $191.4 million, $188.9 million from federallysponsored programs and $2.5 million from other sponsors. For the year ended June 30, 2009, the facilities and administrative
cost recovery totaled $165.7 million, $130.7 million from federally-sponsored programs and $4.0 million from other sponsors.
Medical center revenue– Medical center revenue is reported at the estimated net realizable amounts from patients and
third-party payors, including Medicare, Medi-Cal and others, for services rendered, as well as estimated retroactive
adjustments under reimbursement agreements with third-party payors. 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.
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.
Retiree Health Benefits Expense–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.
The 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.
UCRP Benefits Expense– retirement The University of California Retirement Plan (“UCRP”) provides benefits to retired
employees of the University. Contributions from the University to the UCRP are effectively made to a cost-sharing singleemployer defined benefit pension plan administered by the University. The University is required to contribute at a rate
assessed each year by the UCRP. As a result, the University’s required contributions, if any, 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.
14
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
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.
Comparative information– In connection with the preparation of the June 30, 2010 statement of revenues, expenses and
changes in net assets, the University concluded that $44.4 million of federal Pell grants should have been reported as nonoperating revenues rather than federal grants and contracts for the year ended June 30, 2009. The effect on the prior period
financial statements is not material. This revision in classification to the University’s 2010 financial statements resulted in a
decrease in operating revenues and an increase in non-operating revenues of $44.4 million. Additionally, cash flows used by
operating activities and cash flows provided by noncapital financing activities have been increased by $44.4 million. This
revision had no effect on the previously reported decrease in net assets; total assets, liabilities and net assets; or net decrease
in cash and cash equivalents.
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.
15
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
Plant Funds
The plant funds group includes four subgroups: unexpended plant funds, renewal and replacement funds, retirement of
indebtedness funds, and investment in plant funds.
Unexpended plant funds are designated for the improvement or expansion of facilities of the campus. This includes land and
building acquisitions, construction of new facilities, initial equipping of new buildings, renovation, remodeling and alteration of
existing facilities, and general planning, studies, and surveys connected with the physical planning of the campus.
Unexpended plant funds are provided by state of California appropriations, federal grants, private gifts and grants, loan and
bond issue proceeds, and transfers from current funds.
Renewal and replacement funds, consisting of current funds transfers from self-supporting campus activities, are designated
for use in the acquisition, construction, or replacement of capital assets.
Retirement of indebtedness funds have been established to record debt service payments and to accumulate funds for the
retirement of specific outstanding loans, bonds, and certificates of participation. The majority of these funds are maintained at
the Office of the President and, therefore, not all such funds are included in the campus financial schedules.
As projects are completed and are capitalized, the capitalized amounts and any related liabilities are transferred to the
investment in plant subgroup. Within the investment in plant subgroup is recorded the original cost, or the fair market value
in the case of gifts, of the land, buildings, libraries and special collections, intangibles and equipment assets of the university.
Related liabilities consisting of Regents’ loans, State Public Works Board loans, bank and commercial paper loans, bonds,
conditional sales contracts, and certificates of participation, administered by both the San Diego Campus and the Office of the
President, are shown on the statement of net assets.
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, 2010 are summarized as follows (in
thousands of dollars):
Total
Medical group
Technology Transfer
Marine sciences recharge & support services
Scripps institute of oceanography
School of medicine recharge & support services
Academic affairs recharge & support services
Other
Total Academic Support Other
$85,297
$8,809
57
941
1,412
554
(263)
$96,807
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.
16
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
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 were
$3.12 and $3.09 per $100 of UCRP covered payroll resulting in campus contributions of $9.1 million and $.1 million for the
years ended June 30, 2010 and 2009, respectively.
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, 2009 the date of the latest actuarial valuation, were $76.9
million and $14.5 billion, respectively. The net assets held in trust for pension benefits on the UCRHBT’s Statement of Plan
Fiduciary Net Assets were $69.4 million at June 30, 2010. For the years ended June 30, 2010 and 2009, combined
contributions from the University’s campuses and medical centers were $283.5 million and $278.5 million, respectively,
including an implicit subsidy of $49.5 million and $44.1 million, respectively. The University’s annual retiree health benefit
expense for its campuses and medical centers was $1.6 billion and $1.5 billion for the years ended June 30, 2010 and 2009,
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 $3.7 billion at June 30, 2010 increased by
$1.4 billion and $1.2 billion for the years ended June 30, 2010 and 2009, 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 2009–2010 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. As a result of the funded
status of the UCRP, during the year ended June 30, 2009, there were no required campus or employee contributions other
than for service credit buybacks.
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, 2009, the date of the latest actuarial valuation, were $34.8
billion and $36.8 billion, respectively, resulting in a funded ratio of 94.8 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
$34.6 billion and $32.3 billion at June 30, 2010 and June 30, 2009, respectively.
For the years ended June 30, 2010 and 2009, University’s campuses and medical centers contributed a combined $64.8 million
and $0.4 million, respectively. The University’s annual UCRP benefits expense for its campuses and medical centers was $1.6
billion for the year ended June 30, 2010. As a result of contributions that were less than the UCRP benefits expense, the
University’s obligation for UCRP benefits attributable to its campuses and medical centers increased by $1.5 billion for the year
ended June 30, 2010.
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.
17
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
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 2009-2010 annual reports of the University of California
Retirement Plan, the University of California Retirement Savings Plan and the University of California PERS–VERIP.
Tax Exemption– The Regents of the University of California is recognized as a tax-exempt organization under Section
501(c)(3) of the Internal Revenue Code (IRC). Because the University is a State institution, related income received by the
University is also exempt from federal tax under IRC Section 115(a). In addition, the University is exempt from State income
taxes imposed under the California Revenue and Taxation Code.
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
2009-2010
(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
$
324,087
14,291
42,580
(152)
Subtotal
380,806
Scholarship allowance
(68,149)
Total
312,657
Appropriations
Grants
Contracts
United States government - Contra - Bad debts
Total
$
42,120
--(32)
$
42,088
281,967
14,291
42,580
(120)
$
-----
338,718
--
(68,149)
--
42,088
270,568
--
149,926
514,949
19,452
231
-----
145,601
4,055
---
4,325
510,894
19,452
231
684,557
--
149,655
534,902
--
FEDERAL GOVERNMENT
STATE GOVERNMENT
Appropriations
Contracts and grants
State of California - Contra - Bad debts
311,700
28,306
(173)
282,346
---
-4,731
--
29,354
23,575
(173)
Total
339,833
282,346
4,731
52,756
11,083
--
636
10,447
Gifts
Grants
Contracts
85,607
44,870
148,467
----
106
39,279
--
85,502
5,592
148,467
Total
278,944
--
39,384
239,560
Medical group activities
Other
235,114
25,150
-3
235,114
25,147
---
Total
260,264
3
260,261
--
Parking operations
Residence and dining halls
Bookstore
Other
Sales & services of Auxiliary Enterprises - Contra - Bad debt
17,011
106,311
26,831
4,230
--
------
17,011
106,311
26,831
4,230
--
------
Subtotal
154,383
--
154,383
--
Scholarship allowance
(20,541)
--
(20,541)
--
Total
133,842
--
133,842
--
854,759
--
854,759
--
Service enterprises
Property rental and other
Other sources - Contra - Bad debts
476
59,149
--
-(0)
--
476
59,150
--
-(0)
--
Subtotal
59,626
(0)
59,626
(0)
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
--
59,626
$
2,935,565
20
--
(0)
$
324,437
--
59,626
$
1,773,463
(0)
$
837,665
CURRENT FUNDS EXPENDITURES
BY UNIFORM CLASSIFICATION CATEGORY
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(Dollars in Thousands)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
INSTRUCTION
GENERAL ACADEMIC
Area studies
Biological sciences
Business and management
Communications
Computer and information studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine
Veterinary medicine
Pharmacy
Letters
Mathematics
Occupational and vocational
Physical education
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
$
7,279
22,791
13,566
5,590
23,717
4,431
22,573
11,734
3,790
$
6,205
21,318
4,544
5,337
22,163
3,425
21,361
10,952
3,695
$
800
847
8,539
228
384
773
915
378
91
231,283
-9,903
23,752
10,813
--35,359
6,750
35,808
15,200
(486)
(330)
39,300
-2,631
21,185
10,453
--30,367
6,220
32,036
12,855
178
54
184,723
-6,547
1,559
327
--3,107
506
3,055
2,331
(511)
(384)
483,523
254,279
214,215
351
--
35,250
84
-519,125
(5,328)
513,797
$
274
627
483
25
1,170
232
296
403
4
5,560
15,551
9,015
3,179
17,443
2,799
16,334
8,986
2,964
$
1,719
7,241
4,557
2,411
6,274
1,634
6,238
2,749
826
--6
--2
-1
--
202,207
-6,451
18,298
8,760
--23,787
5,163
27,220
5,877
11,868
--
82,261
-3,455
5,532
2,053
--11,572
1,587
8,588
9,323
(12,353)
(330)
53,185
-3
77
----------
15,029
391,461
145,335
53,274
351
--
234
117
--
31,460
3,706
16,425
23,414
4,589
(81,739)
81,739
--
--
--
--
172,624
327,765
18,735
408,120
168,867
57,863
(1,836)
(2,547)
170,788
325,218
22
7,260
-725
1,008
33
--1,885
24
717
15
(153)
--
$
(945)
17,790
-408,120
(5,328)
163,539
-57,863
University of California, San Diego
2009-2010
(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
Business and management
Communications
Computer and information studies
Engineering
Fine and applied arts
Health professions - medicine
Interdisciplinary studies
Biomedical Sciences
Nursing
Physical sciences
Psychology
Social sciences
Compensated absences accrual
395
1,658
--51,023
31,537
333
53,351
660
--130,550
9,478
4,637
2,371
351
229
--1,835
1,355
35
671
---14,296
328
686
(224)
8
352
--6,670
861
64
2,063
660
--3,765
328
186
574
37
1,077
--42,518
29,321
234
50,617
---112,490
8,822
3,765
2,021
158
816
--24,169
13,045
190
25,766
---47,738
4,455
1,998
16,271
237
859
--26,866
18,502
144
27,586
660
--85,489
5,023
2,639
(13,900)
-17
--12
10
-0
---2,676
----
Total
285,994
19,562
15,531
250,902
134,607
154,104
2,716
1,108
26,963
155
120
22,788
954
3,627
310
146
295,105
72
568
3,098
30,622
8,614
6,029
3,128
(50)
17
215
60
82
1,538
2
45
55
36
1,448
11
163
54
209
3
206
1,132
64
6
491
-23
389
-0
93
43
3,741
60
60
120
890
5
37
165
303
1,085
26,256
95
16
20,861
953
3,582
162
67
289,916
1
346
2,924
29,522
8,606
5,786
1,831
(417)
585
12,883
83
80
12,065
526
1,355
84
113
133,518
4
300
1,955
14,672
4,020
3,113
1,820
24
524
14,082
72
40
10,723
428
2,271
226
33
161,724
68
269
1,142
15,950
4,595
2,916
1,308
(74)
(0)
2
-------136
----1
----
403,358
5,338
6,428
391,592
187,198
216,298
138
690
196
3,756
363
327
--
690,043
25,096
25,715
322,168
370,729
2,854
INDIVIDUAL OR PROJECT
RESEARCH
Area Studies
Biological sciences
Business and management
Communications
Computer and information studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions Medicine
Interdisciplinary studies
Letters
Mathematics
Physical sciences
Pharmacy
Psychology
Social sciences
Other
Total
OTHER PROVISIONS
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
(24,060)
Total Research
665,983
(317)
(756)
24,779
24,959
23
(3,262)
639,232
(22,987)
616,245
-322,168
(24,060)
346,669
-2,854
University of California, San Diego
2009-2010
(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
Total
COOPERATIVE EXTENSION
SERVICE
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Public Service
1,686
5,824
10
1,269
297
9,410
44
40
1,926
(69)
17,261
3,176
240
17,501
(19)
17,482
1,338
505
338
4,051
714
3,386
1,114
2,756
168
6,993
130
259
5,041
416
38
4,370
(372)
2,406
11,679
9,816
7,906
461
--
--
240
182
58
--
3,176
2,406
11,920
9,998
7,963
461
88
492
(17)
(5)
(13)
3,171
2,392
(0)
--
(19)
142
318
----
--
11,919
9,998
7,945
461
6
557
2
955
-495
90
488
10,509
3,443
6,311
2,397
5,790
45,712
292
10,576
2,243
12,418
3,281
6,691
67,102
64
4,797
30
17,911
4,100
11,688
16,007
ACADEMIC SUPPORT
ANCILLARY SUPPORT
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
Other
716
16,288
5,656
818
1,578
793
96,807
640
----229
(159)
122,656
711
119,839
2,106
74,649
102,605
54,597
55,701
32,257
20,977
2,467
28,955
37,668
10,922
AUDIO VISUAL SERVICES
3,899
1,516
2,175
208
2,371
1,884
356
COMPUTING SUPPORT
7,654
1,486
2,831
3,337
6,021
12,881
11,248
44
42
--
2
18
26
--
(9,863)
9,863
--
--
--
--
31,619
22,791
7,323
1,505
15,115
16,504
--
MUSEUMS AND GALLERIES
5,382
22
3,993
1,367
2,454
3,070
142
COMPENSATED ABSENCES
ACCRUAL
489
333
82
75
8,809
(8,320)
227,444
49,296
167,081
11,067
138,391
ELIMINATED CAPITAL
EXPENDITURES
(22,330)
(12,382)
Total Academic Support
205,115
36,914
Total
ACADEMIC ADMINISTRATION
COURSE AND CURRICULUM
DEVELOPMENT
EDUCATIONAL FEE
EXPENSE PRORATION
LIBRARIES
Subtotal
--
70
15,730
5,653
(138)
1,578
69
96,876
(6,833)
160,249
24
(3,115)
7,952
(6,897)
131,494
166,318
(15,433)
150,886
-77,266
-77,266
University of California, San Diego
2009-2010
(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
731,202
6,172
724,442
ELIMINATED CAPITAL
EXPENDITURES
(10,290)
Total UCSD Medical Center
720,912
6,172
714,502
238
340,901
410,616
30,605
ADMINISTRATION
10,588
960
3,414
6,214
4,012
6,588
12
CULTURAL AND SOCIAL ACTIVITIES
Cultural programs
Housing services
Other social services
Public ceremonies
Recreational programs
806
153
11,841
73
16,148
30
13
129
---
773
138
11,580
73
15,776
3
2
132
-372
113
105
5,691
0
7,922
735
79
10,937
73
8,816
42
31
4,788
-589
29,021
172
28,340
509
13,832
20,640
5,450
6,335
672
1,150
1,857
565
678
8
1
3,986
(11)
1,136
1,798
1,784
5
5
58
3,429
422
806
1,054
2,912
262
359
813
5
12
16
10
10,014
1,252
6,910
1,852
5,711
4,346
44
3,073
2,309
748
16
1,994
1,079
--
3,221
2,579
3,037
2,134
166
430
18
15
1,966
1,650
1,255
931
-2
5,800
5,171
596
33
3,616
2,186
2
8,457
--
8,441
16
4,042
4,438
23
207
84
206
2,069
(1,862)
--
9,928
--
--
--
--
58,293
8,847
35,276
37,413
5,530
(9,941)
--
588
(350)
340,901
--
420,906
(10,290)
30,605
--
STUDENT SERVICES
Total
COUNSELING AND CAREER
GUIDANCE
Counseling
Disadvantaged student assistance
Foreign student programs
Placement
Total
FINANCIAL AID
ADMINISTRATION
STUDENT ADMISSIONS AND
RECORDS
Admissions
Registrar
Total
STUDENT HEALTH SERVICES
COMPENSATED ABSENCES
ACCRUAL
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal
ELIMINATED CAPITAL
EXPENDITURES
Total Student Services
-67,160
(159)
67,000
(84)
(9,928)
20
(20)
(121)
(0)
58,172
25
(19)
8,828
-35,276
(159)
37,254
-5,530
University of California, San Diego
2009-2010
(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
19,537
758
780
4,652
13,513
758
758
4,065
5,270
0
22
586
754
--1
12,692
561
505
3,222
6,868
197
275
1,430
22
----
Total
25,727
19,094
5,878
756
16,979
8,770
22
11,223
1,518
553
2,590
1,051
3,365
1,463
494
---
7,841
56
59
2,590
1,051
17
--0
--
8,798
1,455
341
1,817
--
6,574
677
212
773
1,051
4,149
614
----
16,936
5,322
11,596
18
12,411
9,287
4,763
-7,479
13,984
7,207
7,969
-679
8,803
4,358
7,041
-6,796
5,178
2,847
722
-4
4
2
205
-5,151
7,751
10,222
4,081
-3,629
6,605
4,188
7,478
-1,301
372
7,203
3,590
36,639
20,881
15,543
215
27,205
21,899
12,466
(34)
9
(340)
488
39
1,090
1,894
(2,797)
4
-2
0
9
-15
2
353
4,134
1,130
677
582
3,275
4,512
5,712
681
7,880
2,377
3,984
1,979
9,517
2,244
14,882
1,064
12,006
3,729
4,124
2,522
9,479
2,331
22,884
FISCAL OPERATIONS
Accounting
Auditing
Cashiers office
Contracts and grants administration
Bad debt write-off
Total
GENERAL ADMINISTRATIVE
SERVICES
Computer centers
Environmental health and safety
Information systems
Personnel
Other
Total
LOGISTICAL SERVICES
Business management
Construction management
Duplicating
Garage
Mail and messenger
Materiel management
Police
Telephone
Total
COMMUNITY RELATIONS
Development
Public information
Publications
Total
COMPENSATED ABSENCES
ACCRUAL
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal
(30)
9
(222)
536
39
3,313
4,425
(2,290)
--115
48
(9)
2,223
2,516
505
5,779
5,398
348
32
20,376
43,543
58,140
13,304
2,027
755
153
1,083
433
11,357
924
322
1,794
19
--
7,045
1,437
558
6,409
589
757
150
-560
16,085
1,668
12,603
1,813
9,040
7,755
710
(2,658)
(2,242)
6,421
(9,078)
-98,508
ELIMINATED CAPITAL
EXPENDITURES
(2,910)
Total Institutional Support
95,598
(269)
(147)
--
(14,946)
14,946
--
--
--
--
35,175
60,646
2,687
92,432
82,177
76,101
(89)
(2,820)
35,086
57,825
26
(1)
2,686
-92,432
(2,910)
79,267
-76,101
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(Dollars in Thousands)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
OPERATION AND
MAINTENANCE OF PLANT
Administration
Building maintenance and major
repairs and alterations
Grounds maintenance
Janitorial service
Plant service
Refuse disposal
Utilities
Other
Total
3,230
1,895
1,331
4
3,217
3,897
3,884
14,208
2,664
7,198
(345)
2,691
28,541
6,608
10,897
2,658
7,324
-1,938
28,184
1,766
3,196
5
(126)
(346)
751
358
4,842
114
--1
1
---
2,330
2,197
4,632
3,587
908
1,551
--
15,548
5,020
9,583
22,596
3,049
36,464
6,608
3,670
4,553
7,017
26,528
1,267
9,473
--
64,794
54,663
10,011
121
18,422
102,766
56,393
COMPENSATED ABSENCES
ACCRUAL
40
(61)
101
--
782
EDUCATIONAL FEE
EXPENSE PRORATION
--
(15,409)
15,409
--
--
--
--
39,193
25,520
121
19,204
102,023
56,393
--
--
Subtotal
64,834
ELIMINATED CAPITAL
EXPENDITURES
(148)
Total Operation and Maintenance
of Plant
(144)
(5)
(743)
--
(148)
--
64,686
39,049
25,516
121
19,204
101,875
56,393
Student financial aid
182,839
13,224
77,264
92,350
725
182,116
2
Scholarship allowance
(88,690)
(88,690)
--
93,426
2
STUDENT FINANCIAL AID
--
(88,690)
--
--
94,148
13,224
(11,426)
92,350
725
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
31,986
25,660
849
13,014
32,663
3,740
326
---1
----
31,884
25,609
834
12,961
32,480
3,491
326
102
51
15
53
184
249
--
3,528
4,360
723
5,013
17,850
322
2,194
Subtotal Auxiliary Enterprises
108,239
1
107,584
654
33,990
--
--
654
33,990
Total Student Financial Aid
AUXILIARY ENTERPRISES
ELIMINATED CAPITAL
EXPENDITURES
(212)
Total Auxiliary Enterprises
Total Current Funds Expenditures
--
108,026
$
2,552,747
(212)
1
$
329,184
107,372
$
27
1,464,780
$
758,783
$
1,394,308
29,832
30,836
1,378
19,439
49,554
4,416
(1,868)
1,374
9,536
1,252
11,438
34,742
997
--
133,587
59,338
(212)
--
133,375
$
1,524,851
59,338
$
366,413
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT
University of California, San Diego
2009-2010
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
$
7,279
$
6,205
$
800
$
274
$
5,560
$
1,719
--
1,108
17
6
1,085
585
524
(0)
694
--
--
694
418
276
--
9
--
9
--
--
45
36
9,090
6,222
816
2,053
6,563
2,563
36
4,746
9,696
10,074
4,531
8,958
4,338
4,571
9,413
9,358
4,350
8,163
4,277
130
196
177
6
762
16
44
87
539
175
33
44
2,972
7,697
7,681
3,232
6,848
3,282
1,773
1,999
2,393
1,299
2,111
1,055
----1
0
42,342
40,132
1,288
923
31,713
10,631
1
11,106
141
98
10,868
4,789
6,317
--
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
25,135
9,723
3,627
13,065
(10)
8,596
8,065
765
370
45
1,168
-953
28
3,945
249
0
140
(10)
301
250
20,424
9,103
3,582
11,758
-7,342
7,787
11,255
5,346
1,355
6,719
-3,762
2,716
13,892
4,376
2,271
6,347
(0)
4,834
5,349
12
(0)
--10
(0)
--
79,306
3,470
4,973
70,864
35,942
43,386
22
PUBLIC SERVICE
Dean's office--engineering
545
243
--
302
374
172
--
PUBLIC SERVICE
545
243
--
302
374
172
--
4,029
177
63
24
92
555
3,254
------
670
177
63
24
92
555
104
0
0
-1
0
1,926
792
23
270
35
768
2,122
1,118
45
172
58
569
19
1,732
4
418
0
781
4,941
3,254
1,581
106
3,813
4,082
2,954
127,135
47,099
7,843
72,194
71,841
58,271
2,976
13,566
4,544
8,539
483
9,015
4,557
6
155
60
--
95
83
72
--
12
--
12
--
--
12
--
13,732
4,604
8,551
578
9,098
4,640
6
Total
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
RADY SCHOOL OF MANAGEMENT
INSTRUCTION
RESEARCH
Rady student service
Total Rady School of Management
29
University of California, San Diego
2009-2010
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
Educational fee offset
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
Pharmacy--intercampus
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 traing anthropogen
Glycobiology research and training center
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
Orthopaedics
Pathology
Pediatrics
Pharmacology
Pharmacy--intercampus
Psychiatry
Radiology
15,505
384
1,854
1,251
18
(1,980)
-6
2,953
6,549
2,161
2,147
35,118
10,169
1,304
384
277
995
----189
1,704
2,161
1,486
8,648
3,070
14,179
-1,525
--(1,987)
-6
2,764
3,919
-661
23,575
6,183
22
-52
256
18
6
--0
925
--2,896
916
17,005
310
1,274
852
-3,164
--8,141
5,165
--34,357
7,009
4,015
74
621
398
18
(4,879)
-6
1,307
2,439
2,161
2,147
12,032
3,800
5,515
-41
--265
--6,496
1,055
--11,271
640
7,098
--
7,094
4
2,063
11,178
6,143
3,431
9,861
7,398
10,042
43,038
2,474
-11,735
16,486
10,873
32,658
53
20
1,081
536
3,130
2,748
1,306
-3,596
1,629
1,664
3,319
53
3,181
8,777
6,741
6,572
39,837
1,044
-7,950
14,752
9,170
28,781
--
230
3
121
340
453
124
-189
106
39
558
--
2,338
8,325
7,015
8,095
30,150
1,593
-9,377
14,847
10,325
30,764
37
2,881
2,375
1,845
3,669
14,178
884
-3,837
5,761
3,237
8,263
16
1,787
839
1,463
1,721
1,290
2
-1,480
4,121
2,689
6,368
(0)
231,283
39,300
184,723
7,260
202,207
82,261
99
4,085
161
14,308
0
25
2,752
945
7,152
85,763
37,372
286
33
(25)
-40
-11
681
-7
225
182
--
-142
-1,081
-14
128
5
8
560
29
--
66
3,968
161
13,186
0
-1,944
940
7,137
84,978
37,161
286
54
2,212
91
6,292
--405
608
4,489
39,178
14,562
219
45
1,873
70
8,016
0
25
2,347
337
2,662
46,705
22,810
66
40,537
408
1,662
38,467
19,526
21,011
585
34
---
83
--
502
34
324
20
262
14
79
--141
4
185
1
-36
225
1,068
-87
11
575
620
776
26
2
9,867
8,268
0
11,087
30,019
18,834
-47,612
8,410
287
237
442
67
9
4,957
4,249
-4,645
14,174
7,929
-22,736
4,633
734
620
866
72
6
10,285
8,269
0
11,161
30,359
19,927
-47,793
8,430
81
-91
(95)
-233
--37
115
26
-94
9
30
447
383
425
4
(3)
5,328
4,019
0
6,516
16,185
11,998
-25,057
3,797
53,185
0
0
(0)
------120
(0)
0
0
(0)
-(0)
-1
(1)
--------(0)
--
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
4,423
11,896
0
37
9
0
9
338
--
4,377
11,550
--
2,180
4,916
--
2,243
6,996
0
-16
--
348,945
2,198
5,898
340,849
159,441
189,641
136
240
--
---
---
240
--
182
--
58
--
---
Cancer center
Institute engineering in medicine
Medical education
Medicine
Pediatrics
Reproductive medicine
1
-1,199
908
533
784
--154
-400
--
1
-80
(0)
0
--
--965
908
134
784
--512
557
318
421
1
-687
350
215
363
--0
0
(0)
--
Total
3,665
553
81
3,030
1,991
1,675
0
433
16
-11
433
4
---
240
8
273
7
80
0
332
28,820
544
160
--288
193
1,378
-13,010
108
-------
332
15,777
436
160
--74
185
1,335
-33
----215
8
44
194
7,076
358
116
--183
234
2,004
137
22,094
186
44
--105
436
6,860
0
349
0
0
---478
7,486
5,946
142
20
(5)
112
1,166
4,391
68
382
788
4
906
1,725
7,004
912
24
943
84
76,196
2,180
5,653
166
7
1
----548
----1
1
(19)
----1
208
2
--
3,750
55
8
(1)
110
1,406
2,871
65
168
482
3
490
959
4,060
1,284
50
671
1,521
33,066
1,983
3,443
4,308
3,962
116
75
1
64
952
2,535
3
214
305
1
439
927
3,147
1,581
38
564
(2,179)
44,155
1,638
2,243
2,383
1,759
29
64
5
61
1,192
467
----22
160
222
1,953
65
292
(741)
1,024
351
30
6,525
Reproductive medicine
Surgery
Other support
Total
PUBLIC SERVICE
Area health and education center
Family and preventive medicine
Organized research units
ACADEMIC SUPPORT
Anesthesiology support services
Center for molecular genetics
Dean's office
Admissions
General operating costs
Human subjects committee
International education
Outreach
Public affairs
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
5,953
142
20
(5)
112
1,166
4,940
68
382
788
4
907
1,726
6,985
912
24
943
84
76,197
3,270
5,656
166
-------------------883
---
142,604
14,012
127,543
1,049
71,165
93,309
21,871
726,497
56,064
318,245
352,189
434,803
366,886
75,192
INSTRUCTION
9,903
2,631
6,547
725
6,451
3,455
3
RESEARCH
8,614
3
5
8,606
4,020
4,595
1
194
--
192
1
42
151
Total School of Medicine
SKAGGS SCHOOL OF
PHARMACY AND
PHARMACEUTICAL SCIENCES
ACADEMIC SUPPORT
31
(0)
University of California, San Diego
2009-2010
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
18,711
2,634
6,745
9,332
10,513
8,202
4
627
58
2,995
267
273
-3,098
1,781
22,791
718
624
58
2,675
36
270
-2,960
1,780
21,318
--
3
-6
---132
-847
312
--313
231
3
-7
0
627
406
--1,904
160
194
-2,346
1,425
15,551
138
627
58
1,091
106
79
-752
356
7,241
657
------0
0
-77
215
16,555
3,496
3,929
9,806
-1,932
6,393
421
1
-13,597
3,396
3,765
9,362
-1,895
5,723
409
1
-2,213
99
139
435
-37
310
13
--
215
745
1
25
10
-1
360
---
79
10,275
2,511
3,173
8,157
-1,447
4,947
314
--
135
6,280
985
756
1,649
-485
1,446
107
1
----(0)
-(0)
----
76
143
-141
42
752
1
21
610
315
151
-2,074
8,305
10,709
103
6,307
3,309
11,699
8,018
6,750
1,661
336
5,539
3,902
6,944
1,566
5,427
4,476
-191
76
127
-141
42
697
-21
566
315
146
-2,073
8,047
10,376
77
5,753
3,193
11,217
7,544
6,220
1,572
331
4,253
3,111
5,740
1,475
5,199
4,204
(81,739)
--
-15
-0
-55
--42
---0
149
327
0
163
80
404
455
506
89
-967
773
871
91
216
146
81,739
191
-1
--0
-1
-3
-4
-0
108
7
26
391
36
77
19
24
-5
320
17
332
-12
126
---
58
111
-103
22
650
-15
521
255
105
-1,537
6,673
8,692
68
4,796
2,662
8,918
6,434
5,163
6
245
3,404
2,464
5,012
1,323
4,190
3,812
-150
18
32
-38
20
102
1
5
90
59
46
-537
1,631
2,017
36
1,511
647
2,781
1,584
1,587
1,655
91
2,135
1,439
1,932
243
1,237
665
-42
-------(0)
(0)
-(0)
-(0)
---1
-0
--(0)
(0)
-2
0
0
-----
164,922
68,644
91,825
4,454
120,011
44,991
79
CAMPUS-WIDE DEPARTMENTS
INSTRUCTION
Academic computing
Advisor
Computing services
Instruction and research facility
Instructional use of computing advisor
Academic field studies
Animal care program
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
Education studies
Ethnic studies
History
Human development program
Immigration stuties
Interdisciplinary sequence
Contemporary issues
Cultural traditions
Earth sciences
Environmental systems
Geometry and physics
Humanities
Marc program
Special studies
Urban and rural studies
International studies program
Language learning laboratory
Graduate language program
Linguistics
Literature
Mathematics
Mathematics placement and testing
Music
Philosophy
Physics
Political science
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
32
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
RESEARCH
African american studies
research project
Anthropology
Biological sciences
California literature project
Chemistry and biochemistry
Cognitive science
Communication
Education studies
Ethnic studies
Economics
History
Interdisciplinary sequence
Geometry and physics
Humanities
Linguistics
Literature
Mathematics
Music
Organized research units centers
Astrophysics and space science
Comparative immigration studies
Chronogbiology
Energy research
Glycobiology research and training
Human development
Human information processing
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
United States-Mexican studies
White mountain research station
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
Reclassification of ovedrawn
expenditures of sponsored projects
Total
Unrestricted
General
Designated
58
471
26,963
(1)
19,004
2,359
120
534
146
1,341
175
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
-10
491
-216
63
23
-16
19
66
0
386
26,256
(1)
18,696
2,193
16
532
27
675
38
-224
12,883
(1)
8,454
1,516
80
335
74
974
59
58
247
14,082
(0)
10,550
843
40
198
72
368
116
--2
---(0)
--(0)
(0)
-12
146
195
3,098
92
58
74
215
-93
104
82
2
104
647
70
--11
36
108
54
21
-0
43
28
120
27
-1
67
59
2,924
44
-4
113
53
1,955
44
-8
33
142
1,142
49
--0
-(0)
--
4,119
366
110
5,174
21
960
-78
1,665
14
4
980
333
421
167
59
345
7
21
---14
5
23
35
159
23
52
44
14
---156
-(1)
235
64
3,540
176
-4,786
-938
-78
1,508
--722
234
2,229
198
42
2,848
5
447
-43
963
10
3
543
190
1,893
168
69
2,326
33
513
-35
702
5
1
437
144
3
-0
-17
-------0
403
884
25,889
-248
-105
1,069
-0
-2
2,725
-(12)
403
777
22,094
-259
180
365
12,914
-130
223
519
12,974
-118
0
---0
481
179
749
3,310
75
84
222
415
51
11
43
161
354
85
484
2,734
168
116
134
1,392
312
63
615
1,917
--(0)
0
395
6,940
862
1,099
351
141
7
94
8
254
9
37
37
6,545
846
969
158
2,823
605
636
237
4,117
256
463
---0
1,366
258
11,511
816
5,070
3
119
116
218
289
12
31
13
159
184
-21
24
34
--
22
8
675
36
37
-18
23
66
--
1,332
219
10,824
621
4,848
3
81
69
117
289
681
204
6,218
454
2,666
-36
44
40
91
684
54
5,293
362
2,403
3
83
72
178
198
-(0)
-0
-------
--
--
--
--
--
--
--
129,739
5,812
6,043
117,884
64,342
65,419
22
33
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Biological sciences
California literature project
Education studies
Linguistics
Mathematics
Organized research units centers
Research in educational equity,
assessment, and teaching excellence
San diego supercomputer
Organized research units institutes
Comparative human cognition laboratory
Engineering in medicine
Global conflict and cooperation
Pharmacy sciences
Theatre and dance
Writing project
Total
ACADEMIC SUPPORT
Academic computing
Miscellaneous operations
Local area network
Modem pool
Word processing operations
Academic resource administration
Animal care program
Biological sciences support facilities
Campus research machine shop
Combustion energy research
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
Political science support services
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
22
99
39
-131
--39
-11
22
---54
-99
0
-66
2
69
29
-37
35
30
10
-94
15
-(0)
---
571
36
286
--
284
--
0
36
389
7
181
29
---
61
--96
-14
61
------
-------
---96
-14
46
--60
-2
15
--36
-12
-------
1,069
397
361
311
643
442
15
(212)
22
-148
22
793
116
287
--
-----229
----
(218)
22
-148
22
69
115
287
--
6
----495
0
---
174
232
---5,790
722
579
--
1,490
122
-189
22
6,691
1,187
696
--
1,876
332
-41
-11,688
1,793
988
--
(42)
17
-17
(43)
--
0
--
419
--
384
17
845
--
(165)
--
(165)
--
75
30
270
1,266
1,164
1,114
973
539
94
177
894
1,022
931
967
537
-103
123
88
50
6
1
89
69
249
54
134
-1
5
5
628
815
691
689
343
36
146
638
349
423
284
197
59
96
---(0)
-0
64
1
2
7
----
1
2
7
----
----
7
2
21
5
-14
41
--
41
--
99
27
85
(3)
89
(0)
----
(3)
89
(0)
----
-76
--
0
13
11
3
-11
41
41
--
--
40
1
--
--------
-223
--30
1,288
--
19
474
-7
21
2,187
--
15
647
-15
-3,354
--
4
51
-(8)
51
120
-6,710
302,440
----51
-(9,863)
4
51
-(8)
-120
9,863
(5,070)
10,831
949
13,094
15,662
22,046
69,783
109,059
123,599
198,089
126,514
22,162
34
University of California, San Diego
2009-2010
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
INSTRUCTION
RESEARCH
Provost sixth college
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
0
0
--
--
--
0
--
18
--
--
18
11
7
--
--
--
--
--
--
--
--
902
912
884
1,034
1,149
1,484
885
890
840
1,018
959
1,460
4
4
0
2
172
7
12
18
44
15
18
17
580
606
584
678
708
998
321
306
301
357
446
486
---0
5
--
6,365
6,052
189
124
4,154
2,216
5
6,384
6,052
189
142
4,164
2,224
5
7,105
5,553
489
1,063
4,594
2,511
0
3
17,813
2,913
-2,650
--
-290
163
3
14,873
2,750
0
8,176
807
3
9,638
2,106
--1
35,122
107
158
12,256
8,251
6,810
1,599
104
158
2,218
2,167
1,777
424
--95
131
229
33,098
3
0
9,943
5,954
4,804
12,774
-30
5,267
3,927
2,690
24,936
107
128
6,990
4,325
4,165
--
--
--
--
--
--
--
--
--
--
--
--
--
--
76
46
-2
-45
76
--
16
2
61
45
---
3,660
552
25
3,083
2,137
1,523
4
119
10,404
636
23
20,267
31
-57
1,950
-13
206
8
-61
162
--1,812
23
4
-8,292
636
9
18,249
--
--5,073
65
13
157
7
4
119
5,330
571
9
20,151
23
118,699
13,461
3,460
101,778
41,141
80,232
2,674
23
-0
----
----
23
-0
17
---
6
-0
----
23
--
--
23
17
6
--
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
Physical oceanography research
division
2,587
-0
0
(0)
45
Special research units
Center for atmospheric sciences
Center for clouds, chemistry, and
climate
Center for coastal studies
Center for marine biotechnology
and biomedicine
Center for observation,
modeling, and prediction
Committee on research
Integrative oceanography division
Shipboard technical support
The SIO department
Use of ships
Other
Total
PUBLIC SERVICE
Birch aquarium--museum
Geophysics and planetary physics
Scripps oceanographic society
Total
35
----0
-(0)
41
--
University of California, San Diego
2009-2010
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
Radio station
Marine facility shop
Weiss calibration
Marine sciences development
and outfitting shop
Research divisions
Geological research
Support services
Sio director-special events
Special research units
Center for atmospheric sciences
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
12,231
5,382
4,711
22
Distribution
Restricted
3,085
3,993
Salaries and Wages
Other Expenditures
Recharges
4,434
1,367
6,809
2,454
10,576
3,070
5,154
142
(34)
(14)
30
336
-----
(37)
(14)
30
336
3
----
204
11
2
61
134
57
28
275
372
82
-0
(52)
--
(52)
--
644
589
1,286
818
-(31)
--
-----
(138)
-(31)
--
955
----
6,311
-270
--
12,418
-369
--
17,911
-670
--
1,366
--
1,366
--
1,146
1,690
1,470
17
--
17
0
7
12
2
57
--
--
57
2
55
(0)
-179
---
-179
---
-149
-97
-66
0
(66)
---
0
(66)
---
-170
0
139
-375
67
738
---
67
737
-1
36
779
31
2,540
-2,580
(35)
--
(35)
--
103
101
239
20,990
4,733
9,439
6,818
19,158
32,181
30,349
146,817
23,748
13,388
109,682
64,910
114,930
33,023
CAMPUSWIDE PROGRAMS
INSTRUCTION
Social sciences--instruct funds
Office of graduate studies and research
Ucsd global seminars
Teaching assistant insurance
The preuss school
Tuition remission program
Other
Compensated absences accrual
Total
RESEARCH
Biological sciences
Graduate mentorship and dissertation
Committee on research
Tuition remission program
Credits for disallowance
Other
Compensated absences accrual
Total
6
-555
2,083
0
5,294
(330)
(486)
6
----5,294
54
178
--554
2,083
0
-(384)
(511)
--1
----(153)
--43
----11,868
6
-512
2,083
0
5,294
(330)
(12,353)
--(0)
----0
7,122
5,532
1,742
(152)
11,911
(4,789)
0
47
60
-660
(106)
(50)
2,846
47
----64
(36)
-60
-660
3,519
303
787
----(3,625)
(417)
2,095
45
---15
24
16,521
2
60
-660
(121)
(74)
(13,675)
0
---0
(0)
--
3,457
74
5,330
(1,947)
16,605
(13,148)
0
36
University of California, San Diego
2009-2010
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
Playback center
Office of technology licensing
Teaching assistant training program
Other
Compensated absences accrual
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
433
1,429
433
721
-108
-601
209
876
224
553
4
40
493
7,148
1,686
-40
-856
10
4
-398
60
1,338
--95
6,232
338
-3
434
3,649
714
6
37
360
3,499
1,114
257
(29)
44
-(8)
(69)
88
(16)
(17)
168
(5)
130
256
-416
1
(29)
(372)
Recharges
--2
(0)
301
-142
-(0)
--
11,505
1,982
1,963
7,559
6,557
5,394
445
13
542
27
31,619
629
0
174
24
22,791
634
13
368
-7,323
(5)
--2
1,505
--
4
271
18
15,115
387
9
271
9
16,504
247
0
---5
612
155
--8,809
-(58)
82
267
164
5
--0
-75
1,027
1,076
111
--147
-8,809
575
732
72
-8,809
71
(309)
(8,320)
-0
---(0)
---
1,602
1,808
183
-8,809
219
(309)
489
723
1,489
178
--218
(251)
333
45,631
26,314
17,297
2,019
26,965
18,671
6
67,715
33,903
26,333
7,479
62,037
6,129
451
351
--
351
--
234
117
0
INSTRUCTION
Continuing education
General programs
Professional programs
Other
10,220
20,170
4,860
-84
--
10,208
16,404
4,848
11
3,682
13
4,655
9,259
2,510
6,475
12,728
4,211
911
1,817
1,861
Total Extended Studies and
Public Programs
35,250
84
31,460
3,706
16,425
23,414
4,589
731,202
6,172
724,442
588
340,901
420,906
30,605
7,419
210
27
2,103
829
946
--0
37
183
210
27
2,100
791
6,289
--3
1
2,142
152
23
1,388
306
5,277
57
3
715
535
----12
10,588
983
3,311
6,294
4,012
6,588
12
Total Other
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
37
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
CULTURAL AND SOCIAL ACTIVITIES
Cultural activities
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
806
30
773
3
113
735
42
153
13
138
2
105
79
31
1,995
--65
1,109
5,241
371
3,048
4
---4
101
-20
1,975
--44
1,068
5,107
371
3,004
16
--21
38
33
-25
510
--1,212
656
2,055
-1,258
1,513
--2,838
460
3,767
403
1,944
28
--3,985
8
581
32
155
11,829
129
11,568
132
5,691
10,926
4,788
73
--
73
--
0
73
--
1
9,699
4,844
1,604
-----
1
9,390
4,792
1,594
-310
52
11
-4,139
3,152
631
1
5,751
1,831
1,233
-191
139
259
16,148
--
15,776
372
7,922
8,816
589
29,010
172
28,328
509
13,832
20,628
5,450
3,451
1,524
742
456
164
306
15
-239
4
2,874
0
740
216
157
270
1,509
2
-3
2,247
652
96
314
119
1,210
872
644
141
44
7
-(1)
-0
6,335
565
3,986
1,784
3,429
2,912
5
672
678
5
422
262
12
Foreign student programs
International studies
1,150
8
1,136
5
806
359
16
Placement
Career planning and placement center
1,857
1
1,798
58
1,054
813
10
10,014
1,252
6,910
1,852
5,711
4,346
44
418
2,655
-2,309
418
330
-16
286
1,709
133
946
---
Total Financial Aid Administration
3,073
2,309
748
16
1,994
1,079
--
STUDENT ADMISSIONS AND RECORDS
Admissions office
Educational testing
Registrar's office
3,221
0
2,579
3,037
-2,134
166
0
430
18
-15
1,966
-1,650
1,255
0
931
0
-2
Total Student Admissions and Records
5,800
5,171
596
33
3,616
2,186
2
STUDENT HEALTH SERVICES
8,457
--
8,441
16
4,042
4,438
23
Housing services
Other social services
Associated students--government
Neuscience student activities
Physics students support
Resident hall advisors
Student activities and programs
Student center
Student events
Student organizations
Total
Public ceremonies
Graduation
Recreational programs
Athletic recreation business office
Intercollegiate athletics
Recreational athletic program
Sports facilities
Total
Total Cultural and Social Activities
COUNSELING AND CAREER GUIDANCE
Counseling
Counseling services
Early outreach programs
Orientation program
Special services
Student affirmative action
Total
Disadvantaged student assistance
Office for students with disabilities
Total Counseling and Career Guidance
(11)
FINANCIAL AID ADMINISTRATION
Graduate student programs
Student financial services
38
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
CONTRACTS AND GRANTS
ADMINISTRATION
COMPENSATED ABSENCES ACCRUAL
EDUCATIONAL FEE EXPENSE
PRORATION
Total Student Services
Unrestricted
General
Designated
0
207
--
Distribution
Restricted
Salaries and Wages
0
Recharges
(23)
103
(80)
84
(84)
206
2,069
9,928
--
--
--
--
(9,928)
--
Other Expenditures
(1,862)
(0)
0
67,148
20
58,281
8,847
35,276
37,402
5,530
2,533
2,430
6,264
2,058
4,084
926
1,243
2,375
1,677
5,988
1,695
7
628
1,143
103
754
267
362
3,458
227
98
55
-9
-619
71
1
1,768
1,658
4,277
892
2,729
455
912
768
772
2,007
1,166
1,355
470
331
2
-20
-----
19,537
13,513
5,270
754
12,692
6,868
22
Academic senate
780
758
22
--
505
275
--
Office of the campus counsel
758
758
0
--
561
197
--
1,806
2,845
1,510
2,555
296
289
-1
1,281
1,941
526
904
0
0
4,652
4,065
586
1
3,222
1,430
0
25,727
19,094
5,878
756
16,979
8,770
22
1,051
--
1,051
--
--
1,051
--
11,223
553
3,365
494
7,841
59
17
--
8,798
341
6,574
212
4,149
0
11,776
3,859
7,900
17
9,139
6,786
4,149
Conflict of interest
2,590
--
2,590
0
1,817
773
--
Audit and management advisory services
1,518
1,463
56
--
1,455
677
614
16,936
5,322
11,596
18
12,411
9,287
4,763
7,301
178
679
--
6,618
178
4
--
5,151
--
3,451
178
1,301
--
7,479
679
6,796
4
5,151
3,629
1,301
13,984
8,803
5,178
4
7,751
6,605
372
485
467
6,255
334
-4,024
150
467
2,230
1
-1
263
316
9,643
222
151
3,816
0
(0)
7,203
7,207
4,358
2,847
2
10,222
4,188
7,203
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
Planning and budgeting
Resource management
Planning office
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
University of California, San Diego
2009-2010
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 drilling project
building lease
Estancia la jolla hotel and spa
Foreign scholars program
President emeritus
Real estate development
Retirement restoration plan 415
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
Intercampus bus service
Parking citation collection
Transportation services-central garage
Total
Mail and messenger services
Materiel management
Chemistry storehouse
BFS--sale of surplus property
BFS--purchasing
BFS--receiving
BFS--storehouse self-storage facility
BFS--storehouse
Unrestricted
General
Designated
734
275
349
626
275
200
Distribution
Restricted
108
-9
Salaries and Wages
Other Expenditures
Recharges
--139
390
-135
349
275
213
5
---
-210
355
60
2,742
----
(2,742)
210
355
60
-1,328
---
(2,742)
(1,118)
355
--
---60
-----
2
8
533
75
1,190
-111
56
11
(397)
(14)
2,874
945
1,312
--495
-573
---11
---943
1,283
--
2
8
34
75
616
-111
56
-(397)
(14)
-1,930
(338)
1,312
--4
-1
-------1
---
--606
41
831
---10
-52
-2,015
---
2
8
276
34
359
-124
56
1
(397)
65
-858
1,295
1,312
5,946
5,733
7
205
4,081
5,454
3,590
34,616
19,573
14,828
215
27,205
19,876
12,466
9
--
9
--
4,134
7,880
12,006
(30)
--
(34)
4
353
681
1,064
(222)
115
(340)
2
1,130
2,377
3,729
-48
1,131
(643)
-48
---
--1,131
(643)
---0
-(0)
-677
35
48
1,131
2,770
35
--4,090
536
48
488
0
677
3,984
4,124
39
(9)
39
9
582
1,979
2,522
(16)
263
501
223
-119
-------
82
259
1,709
565
-660
451
210
843
522
-7,491
549
208
689
--8,032
--348
(0)
--13
---131
-351
--
(16)
261
1,863
1,086
-119
-(2)
1,362
863
---
Total
3,313
2,223
1,090
--
3,275
9,516
9,478
Police
4,425
2,516
1,894
15
4,512
2,244
2,331
Total
4,425
2,516
1,894
15
4,512
2,244
2,331
(2,797)
2
5,712
14,882
22,884
28
20,022
42,861
57,075
Telecommunications services
Total Logistical Services
(2,290)
5,809
505
5,398
382
40
University of California, San Diego
2009-2010
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
COMMUNITY RELATIONS
Development
Alumni affairs office
Board of overseers
Fund raising activities
Cancer center
Social sciences
General campus
School of medicine
School of pharmacy
Total
University communications
Publications office
Total Community Relations
EDUCATIONAL FEE EXPENSE
PRORATION
CONTRACTS AND GRANTS ADMINISTRATION
Unrestricted
General
Designated
2,698
--
21
--
2,373
--
3
137
9,727
719
19
-133
----
-(1)
8,247
719
19
13,304
153
2,027
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
305
--
1,245
--
1,496
--
43
--
3
5
1,481
---
-67
5,288
444
0
3
70
4,546
275
19
--107
0
0
11,357
1,794
7,045
6,409
150
1,083
924
19
1,437
589
--
755
433
322
--
558
757
560
16,085
1,668
12,603
1,813
9,040
7,755
710
(14,946)
14,946
--
--
--
--
--
--
2,023
--
6,421
(9,078)
(0)
2,687
92,432
82,176
76,100
3,933
11,632
113
3,803
2,650
5,020
9,583
22,596
36,464
399
-6,608
-(36)
(742)
3,884
3,670
--1,183
4,553
7,017
26,528
9,473
84
----0
-2,023
1,308
715
COMPENSATED ABSENCES ACCRUAL
(2,658)
(2,242)
(269)
Total Institutional Support
98,508
35,175
60,646
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
Special projects
Utilities operation
Educational fee expense proration
Contracts and grants administration
Compensated absences accrual
3,266
10,290
114
3,803
2,288
2,664
7,198
(345)
28,541
403
-6,608
-(36)
41
1,886
10,208
-688
1,539
2,658
7,324
-28,184
400
-1,766
(15,409)
9
(61)
1,375
82
-3,114
748
5
(126)
(346)
358
3
-4,842
15,409
(45)
102
4
-114
-1
--1
--------
3,217
2,329
2
-821
2,197
4,632
3,587
1,551
87
----782
Total Operation and Maintenance
of Plant
64,834
39,192
25,521
121
19,204
102,023
56,393
Student financial aid
182,839
13,224
77,264
92,350
725
182,116
2
Scholarship allowance
(88,690)
(88,690)
--
93,426
2
(147)
STUDENT FINANCIAL AID
Total Student Financial Aid
94,148
--
(88,690)
--
--
13,224
(11,426)
92,350
725
41
University of California, San Diego
2009-2010
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
RESIDENCE AND DINING HALLS
Administration
Auxiliary enterprises manager
Catering and food services
Club med snack bar
Coast apartments
Eleanor roosevelt residence hall
Faculty apartments
La jolla del sol apartments
Marshall college apartments --unit I
Marshall college apartments --unit II
Marshall college residence hall--unit III
Matthews apartments
Mesa apartments--unit I
Mesa apartments--unit II
Mesa apartments--unit III
Muir residence hall--unit I
Muir residence hall--unit II
One miramar administration and clerical
Pepper canyon apartments
Revelle residence hall--unit I
Revelle residence hall--unit II
Roosevelt international house apartments
Roosevelt residence hall
Scripps lunch room
South mesa apartments
Village West apartments
Warren college apartments
Warren college residence hall
Warren graduate student apartments
(150)
287
643
206
1,075
1,393
450
2,037
1,338
5,034
5,999
3,417
764
879
1,337
2,497
1,885
1,828
2,265
6,592
1,687
2,780
5,557
0
1,069
5,075
2,813
6,022
718
Total
------------------------------
(153)
284
629
205
1,075
1,393
450
2,037
1,338
4,971
5,944
3,381
764
879
1,337
2,497
1,885
1,828
2,265
6,523
1,687
2,780
5,550
0
1,069
5,072
2,813
5,976
718
3
3
13
2
-----64
55
36
-------69
--8
--2
-46
--
10,652
1,072
658
65
134
--394
67
1,042
1,366
648
---73
-230
-2,246
--1,160
--942
-1,281
71
17,453
1,111
1,235
142
941
1,558
450
1,643
1,507
4,153
4,962
2,901
764
879
1,337
2,738
1,940
1,598
2,578
6,552
1,866
3,093
5,033
0
1,069
4,300
3,125
5,189
647
28,256
1,896
1,251
1
-165
--236
160
330
132
---315
55
-313
2,205
179
313
636
--168
311
448
(0)
65,498
--
65,198
300
22,102
80,764
37,367
246
972
10
24,688
3,213
147
-145
10,006
--
--------1
---------
245
971
10
24,638
2,979
145
-141
9,953
--(230)
397
3,008
13
(209)
326
1
2
-49
234
2
-4
52
--3
5
1
----
82
219
-4,141
1,662
58
-52
4,842
--21
333
171
-(1,887)
2,194
284
758
10
30,078
1,774
89
-98
13,973
--8
463
5,466
13
1,678
(1,868)
120
5
-9,531
222
--5
8,810
--
42,741
1
42,386
353
11,888
52,823
21,971
Total Auxiliary Enterprises
108,239
1
107,584
654
33,990
133,587
59,338
ELIMINATED CAPITAL
EXPENDITURES
(65,456)
(6,897)
(58,560)
OTHER
Bike shop
Birch aquarium museum and bookshop
Birch aquarium-splash café
Bookstore
Day care center
Grove cafe
Mac's place
Muir college sundry shop
Parking operations
Rimac concessions
Price center operations
Game room
Mail services
Vanpool program
Vending machine operations
Contracts and grants administration
Compensated absences accrual
(227)
402
3,009
13
(209)
326
Total
Total Current Funds Expenditures
$
2,552,747
(14,792)
$
329,184
(23,248)
$
42
1,464,780
(27,416)
$
758,783
$
1,394,308
$
1,524,851
256
395
2,628
----
0
$
366,413
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – FINANCIAL AID
University of California, San Diego
2009-2010
Current funds Expenditures By Department-Financial Aid
(Dollars in Thousands)
(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
Chemistry--medical
Cellular and molecular medicine
Family and preventive medicine
Medicine
Neurosciences
Outreach communication
Organized research units
Cancer center
Institute for research on aging
Research in biostructures-medical
Office of graduate studies and research
Ophthalmology
Pathology
Pediatrics
Pharmacology
Physical sciences
Psychiatry
Radiology
Reproductive medicine
School Program-Other
Surgery
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
Energy research
Human development
Iberian-latin american studies
Magnetic recording
$
461
$
--
$
153
$
308
--
461
$
--
583
1,186
98
200
137
--
348
986
68
--
515
1,186
---
94
204
668
277
-17
17
4
-18
4
98
94
169
647
175
1
-7
--
93
204
661
277
-----
3,012
336
257
2,419
76
2,936
--
1,136
--
1,057
79
--
1,136
--
7,560
2
-1,122
311
3,536
1,536
--
---(2)
-----
3,346
9
-8
-30
345
--
4,214
(7)
-1,116
311
3,506
1,191
--
---79
-26
18
--
7,560
2
-1,043
311
3,510
1,518
--
---------
471
39
40
--904
177
1,428
4
868
84
235
-236
-------3
-------
3
----98
30
120
-19
-9
-154
468
39
40
--806
147
1,305
4
849
84
226
-82
4
----15
5
(3)
-1
---18
467
39
40
--889
172
1,431
4
867
84
235
-218
---------------
18,553
1
4,171
14,381
163
18,390
--
2,058
9
1,598
451
--
2,058
--
5
3,127
1,679
5
133
4
37
11
92
1
134
87
-38
146
--4
3
11
41
--19
-19
---------1
5
3,070
1,533
5
133
-34
-51
1
134
67
-68
66
--------4
5
3,059
1,613
5
133
4
37
11
92
1
134
83
-------------
48
1
-163
26
48
--24
--
---(10)
--
-1
-149
26
22
-----
26
1
-163
26
------
44
University of California, San Diego
2009-2010
Current funds Expenditures By Department-Financial Aid
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Music experiment
Research in language
Super Computer
United states-mexican studies
Total
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Marine resources
Marine physical laboratory
Research divisions
Geosciences research division
Marine biology research division
Marine research division
Sea stipend
The SIO department
Integrated oceanographic division
Total
OTHER
Astrophysics and space
Eleanor roosevelt college
Extension stipend
Warren college
Office of graduate studies
and research
Student financial services
Summer session
Total
Subtotal Student Financial Aid
Less: scholarship allowance
Total Student Financial Aid
Unrestricted
General
Designated
------340
--
-281
-427
Institutes
Biomedical engineering
Global conflict and cooperation
Neural computation
Brain Mind
Cognitive science
Education studies
Molecular medicine
Nano engineering
Philosophy
Physicial science
Physics
Political science
Psychology
Social sciences
Sociology
Theatre and dance
Visual arts
Salaries and
Wages
Other
Expenditures
-281
-87
---295
-281
-132
-----
Restricted
Recharges
--50
-98
166
46
102
-20
80
34
272
13
30
155
30
-------37
----224
-30
93
4
-----------3
------
--50
-98
166
46
65
-20
80
31
48
13
-62
26
----------18
-11
--1
--
--50
-98
166
46
102
-20
62
34
261
13
30
154
30
------------------
7,357
1,062
13
6,282
485
6,872
--
224
--
---
---
224
--
---
224
--
---
-352
12
667
1,188
--
----8
--
-------
-352
12
667
1,180
--
-------
-352
12
667
1,188
--
-------
2,443
8
--
2,435
--
2,443
--
-22
2
2
24,892
122,877
23
-----8,878
2,930
--
--2
--10,982
59,008
23
-22
-2
-5,032
60,939
--
-----1
---
-22
5
2
-24,891
122,877
23
--(2)
------
147,818
11,808
70,015
65,995
1
147,820
(2)
182,838
13,224
77,264
92,350
725
182,116
(2)
--
--
(88,690)
--
(88,690)
$
Distribution
94,148
-$
(88,690)
13,224
$
45
(11,426)
$
92,350
$
725
$
93,426
$
(2)
CURRENT FUNDS EXPENDITURES
BY FUND SOURCE
University of California, San Diego
2009-2010
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
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
Total General Funds
$
170,787
24,779
3,171
36,914
6,172
-35,086
39,049
13,224
1
$
170,787
24,779
3,171
36,914
6,172
-35,086
39,049
13,224
1
-----------
329,184
329,184
135,446
898
1,007
13,438
-45,649
15,693
15,720
7,582
-235,433
$
190,855
16,717
1,270
29,317
-6,773
38,126
11,637
325
--
(20,068)
8,062
1,901
7,596
6,172
(6,773)
1,068
54,887
12,899
1
-----0
4,107
27,474
---
--
295,020
65,745
31,581
135,446
898
1,007
13,438
-45,649
15,693
15,720
7,582
--
-----------
28,452
687
727
2,751
-19,791
190
----
117,767
214
515
10,688
-25,858
15,502
15,720
7,584
--
10,773
4
236
--0
--2
--
235,433
--
52,599
193,848
11,015
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
Total Tuition and Fees
47
University of California, San Diego
2009-2010
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(Dollars in Thousands)
(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
Unrestricted
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
----
----
----
----
----
----
--
--
--
--
--
--
6,626
393,640
2,782
4,419
0
5,558
160
6
74,686
654
-----------
6,626
393,640
2,782
4,419
0
5,558
160
6
74,686
654
1,937
183,598
1,769
640
0
1,458
91
6
144
430
4,689
210,083
1,014
3,779
-4,100
70
-74,542
224
-41
---------
488,533
--
488,533
190,072
298,501
41
Contracts
Instruction
Research
Public service
Academic support
Medical centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
-17,717
162
(42)
------
----------
-17,717
162
(42)
------
-9,865
152
(42)
------
-7,852
10
-------
----------
Total
17,837
--
17,837
9,976
7,862
--
506,370
--
506,370
200,048
306,363
41
Total Federal Government
48
University of California, San Diego
2009-2010
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(Dollars in Thousands)
(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
Total Special State Appropriations and Contracts
2,282
24,665
579
957
-1,128
60
(0)
5,887
--
-----------
2,282
24,665
579
957
-1,128
60
(0)
5,887
--
676
12,337
365
388
-719
--(20)
--
1,605
12,328
214
569
-409
60
(0)
5,907
--
-----------
35,558
--
35,558
14,465
21,093
--
11
4,042
6,515
8
-8
-----
-----------
11
4,042
6,515
8
-8
-----
1
2,363
4,103
--6
-----
10
1,678
2,412
8
-2
-----
-----------
10,584
--
10,584
6,474
4,110
--
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
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
8,638
174,289
1,795
1,863
238
2,091
3,604
-10,202
--
(3)
2
-2
0
-1,005
----
8,640
174,286
1,795
1,862
238
2,091
2,599
-10,202
--
4,484
90,624
767
769
21
565
3,480
-69
--
4,154
83,735
1,028
1,094
217
1,526
123
-10,133
--
1
71
---------
Total Private Gifts, Grants and Contracts
202,718
1,006
201,713
100,780
102,010
72
49
University of California, San Diego
2009-2010
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Salaries and
Wages
Restricted
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
Total Endowment and Similar Funds
11,819
8,325
319
7,583
0
247
23,408
3,557
2,495
26
11,589
6,431
234
6,833
0
205
23,541
3,442
919
26
230
1,895
85
749
-43
(133)
114
1,575
--
5,070
3,627
179
1,716
-(216)
10,584
(412)
70
(1,887)
6,766
4,698
183
5,866
0
463
12,932
3,968
2,425
1,913
17
-42
---108
----
57,780
53,221
4,559
18,732
39,215
167
165,759
765
881
125,293
3,412
143
-332
--
165,759
765
881
125,293
3,412
143
-332
--
----------
169,532
504
481
87,896
1,702
23
-136
--
43,250
262
543
96,571
2,018
120
-197
--
47,022
1
142
59,174
307
0
----
296,587
296,587
--
260,273
142,960
106,646
-45
1,297
--(20,541)
105,511
-45
1,297
--(20,541)
105,511
--------
--537
---33,349
-45
805
--(20,541)
126,647
--45
---54,485
86,312
86,312
--
33,886
106,957
54,530
SALES AND SERVICES OF
EDUCATIONAL ACTIVITIES
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Sales and Services of Educational Activities
SALES AND SERVICES OF
AUXILIARY ENTERPRISES
Instruction
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Sales and Services of Auxiliary Enterprises
50
University of California, San Diego
2009-2010
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(Dollars in Thousands)
(UNAUDITED)
Current Funds
Total
SALES AND SERVICES OF MEDICAL CENTER
Unrestricted
Distribution
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
714,025
714,025
--
340,680
403,832
30,488
4,352
16,578
270
3,552
300
7,490
24,818
6,348
280
2,147
4,352
16,578
270
3,552
300
7,490
24,818
6,348
280
2,147
-----------
2,259
1,670
185
7,941
198
3,919
39,537
7,973
-2,098
2,145
17,646
125
13,703
219
8,747
57,144
27,294
280
4,903
51
2,738
40
18,092
117
5,177
71,863
28,919
-4,853
66,135
66,135
--
65,780
132,205
131,850
-----------
4,854
175
-119
-22
401
----
3,222
108
-2,155
179
97
1,057
6
0
(313)
------22
----
--
5,571
6,511
22
OTHER SOURCES
Instruction
Research
Public service
Academic support
Medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Other Sources
RESERVES
Instruction
Research
Public service
Academic support
Medical centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
8,076
283
-2,274
179
120
1,436
6
0
(313)
Total Reserves
Total Current Funds Expenditures
8,076
283
-2,274
179
120
1,436
6
0
(313)
12,061
$
2,552,747
12,061
$
1,793,964
(1) Excludes State Specific General Funds
(2) Includes State Specific General Funds
51
$
758,783
$
1,394,308
$
1,524,851
$
366,413
CURRENT FUNDS EXPENDITURES
BY EXPENDITURE CATEGORY BY FUND SOURCE
University of California, San Diego
2009-2010
(Dollars in Thousands)
CURRENT FUNDS EXPENDITYRES 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
$
Total
188,779
9,876
36,778
$
30,259
4,391
17,949
$
6,981
515
4,187
$
149,711
4,868
13,654
$
1,828
102
988
235,433
52,599
11,683
168,233
2,918
Grants
Contracts
488,533
17,837
190,072
9,976
41,101
2,158
247,032
5,095
10,328
608
Total
506,370
200,048
43,259
252,127
10,936
Appropriations and contracts
General
35,558
329,184
14,465
295,020
2,878
60,505
17,655
(30,354)
560
4,013
Total
364,742
309,485
63,383
(12,699)
4,573
10,584
6,474
1,846
1,748
516
Gifts
Grants
Contracts
50,687
41,216
110,815
23,212
18,402
59,166
3,872
4,970
12,786
20,409
16,806
35,351
3,194
1,038
3,512
Total
202,718
100,780
21,628
72,566
7,744
57,780
18,733
8,169
29,190
1,688
Medical group activities
Other
273,136
23,451
220,725
39,547
33,890
12,009
15,480
(29,424)
3,041
1,319
Total
296,587
260,272
45,899
(13,944)
4,360
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
11,339
59,190
25,655
(9,872)
2,916
19,521
4,309
7,140
1,355
8,200
1,549
21
6,867
31,130
19,779
(17,077)
201
339
18
44
Total
86,312
33,886
11,125
40,699
602
714,025
340,680
82,128
290,202
1,015
OTHER SOURCES
66,135
65,780
21,315
(25,512)
4,552
RESERVES
12,061
5,571
1,411
4,698
SALES AND SERVICES OF UCSD MEDICAL CENTER
Total Current Funds Expenditures
$
2,552,747
$
1,394,308
$
311,846
$
807,308
381
$
39,285
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"
2009 - 2010
(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
White mountain research station
$
Total
34
682
$
34
678
$
-4
$
---
$
33
648
$
1
34
$
---
716
712
4
--
681
35
--
43
--
43
--
4
39
--
128
--
128
--
--
227
99
--
--
--
--
--
--
--
PUBLIC SERVICE
Mathematics diagnostic
testing project
ACADEMIC SUPPORT
White mountain research station
STUDENT FINANCIAL AID
Organized research unit
California space
Total Current Funds Expenditures
$
887
$
712
$
175
$
--
$
685
$
301
$
99
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
University of California, San Diego
2009 - 2010
(Dollars in Thousands)
COMBINED SCHEDULE OF LONG-TERM DEBT
FOR THE SAN DIEGO AND OFFICE OF THE PRESIDENT HELD DEBT
(UNAUDITED)
Capital lease obligations
Mortgages and other borrowings
Revenue bonds
Medical center
General revenue bonds
Multi-purpose projects
Outstanding
Recorded at
UCOP
Maturity
Years
2.3-11.8%
2010-2030
64,506
207,766
272,272
various
2010-2012
2,124
19,831
21,955
5.1-10%
4.9%
5.1%
2010-2047
2010-2040
2009-2038
187,480
---
-1,085,399
55,955
187,480
1,085,399
55,955
Total External Long Term Debt
Regents' loans
Outstanding
Recorded at
the campus
Interest
Rate
6.5%
2010-2014
Total
June 30, 2010
$
254,110
$
1,368,951
$
1,623,061
$
590
$
--
$
590
Total Long Term Debt
$254,700
$1,368,951
$1,623,651
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
$
11,569
242,541
$
38,994
1,329,957
$
50,563
1,572,498
Total Long Term Debt
$
254,110
$
1,368,951
$
1,623,061
57
Univeristy of California, San Diego
2009 - 2010
(Dollars in Thousands)
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
Outstanding
July 1, 2009
Mortgages and Other Borrowings
Cardiovascular center/thornton expansion
Cogeneration plant expansion
Health sciences biomed research facility
Health sciences graduate housing
Muir college apartments
Muir stewart commons renovation
North campus housing, phase 2
Original student center expansion
Revelle college apartments
Telemed & prime-heq education facility
Total Mortgages and Other Borrowings
$
-6,191
-8,125
2,002
1,302
9,039
6,286
3,004
1,565
Additions/
Adjustments
$
55,124
0
2,101
501
500
500
500
-10,500
(2)
Repayments
$
55,124
6,191
2,101
8,626
2,502
1,761
9,539
--1,563
Outstanding
June 30, 2010
$
-----41
-6,286
13,504
--
FY 09/10
Interest
$
-----------
37,514
14,600
32,283
19,831
--
4,754
--
254
4,500
219
52,990
26,763
13,417
33,955
-----
1,520
1,631
950
945
51,470
25,132
12,467
33,010
2,604
914
689
1,658
2,758
-31,578
4,435
-30,265
---
406
-1,923
235
2,352
30,265
29,655
4,200
306
-1,078
203
1,477
6,350
8,546
----
217
920
521
1,260
5,430
8,025
164
316
292
187,023
30,265
9,522
207,766
8,443
Revenue Bonds
Variable Rate Demand (Pool 4)
Deferred maintenance
3,140
--
--
3,140
--
Variable Rate Demand (Pool 5)
Deferred maintenance
3,160
--
--
3,160
--
Variable Rate Demand (Pool 6)
Gilman parking
--
--
--
--
--
--3,322
----
----
--3,322
----
3,322
--
--
3,322
--
2,620
--
--
2,620
--
Variable Rate Demand (Pool 9)
W. m. keck building (fmri)
W. m. keck building equipment (fmri)
121
531
---
59
170
62
361
5
18
Total Pool 9
652
--
229
423
23
Variable Rate Demand (Pool 10)
Eleanor roosevelt college housing and dining
Powell-focht bioengineering hall
Science research park infrastructure
40,391
3,056
1,816
----
1,761
133
79
38,630
2,923
1,737
1,873
142
84
Total Pool 10
45,263
--
1,973
43,290
2,099
2,550
--
270
2,280
127
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
Pangea parking
Torrey pines center south
Deferred maintenance
Total Pool 6
Variable Rate Demand (Pool 8)
Deferred maintenance
Revenue Bonds (continued)
General Revenue Bond (2003 A)
Bookstore
58
Univeristy of California, San Diego
2009 - 2010
(Dollars in Thousands)
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
Outstanding
July 1, 2009
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)
Additions/
Adjustments
Repayments
Outstanding
June 30, 2010
FY 09/10
Interest
17,914
15,684
2,136
2,535
12,968
5,888
3,088
16,164
9,011
2,552
-----------
913
1,663
227
269
965
300
146
1,714
1,358
270
17,001
14,021
1,909
2,266
12,003
5,588
2,942
14,450
7,653
2,282
899
781
106
126
651
288
155
805
445
127
90,490
--
8,095
82,395
4,510
2,324
2,073
3,127
11,208
1,222
755
664
6,837
---------
121
108
163
585
64
39
35
357
2,203
1,965
2,964
10,623
1,158
716
629
6,480
114
101
153
548
60
37
32
334
1,792
882
---
94
46
1,698
836
88
43
3,044
1,087
2,337
2,997
8,648
5,598
-------
159
254
122
157
452
292
2,885
833
2,215
2,840
8,196
5,306
149
50
114
147
423
274
Total General Revenue Bond (2003 B)
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
54,595
--
3,048
51,547
2,667
18,389
948
6,262
17,469
11,918
42,783
-------
112
233
112
311
212
762
18,277
715
6,150
17,158
11,706
42,021
873
45
297
830
566
2,032
Total General Revenue Bond (2005 C)
97,769
--
1,742
96,027
4,643
4,911
--
299
4,612
190
General Revenue Bond (2005 E)
Deferred maintenance A
Deferred maintenance B
199
400
---
199
201
-199
10
20
Total General Revenue Bond (2005 E)
599
--
400
199
30
3,824
--
--
3,824
183
948
214
---
233
53
715
161
45
10
1,162
--
286
876
55
25,977
--
37
25,940
1,206
Total General Revenue Bond (2003 A)
General Revenue Bond (2003 B)
Biology field station/site development
Campus ambulatory care center
Campus services complex, phase I
Clinical sciences building
Early childhood education center
Early childhood education center expansion
Managed care
Medical center ambulatory care center
Medical center cardiac care unit expansion
and modernization
Medical center eleventh floor operating room
Medical center outpatient center renovations
and cardiac catheterization suite expansion
Medical center west wing renovations
Parking and roadway improvements, phase III
Shiley eye center
Torrey pines center north
Torrey pines center south
General Revenue Bond (2005 D)
Central utilities plant steam turbine generator and chiller
General Revenue Bond (2005 G)
Student academic services facility
General Revenue Bond (2005 I)
California institute of telecommunications and
information technologies (cal it2)
Student academic services facility
Total General Revenue Bond (2005 I)
General Revenue Bond (2007 J)
Central utilities cogeneration addition
59
Univeristy of California, San Diego
2009 - 2010
(Dollars in Thousands)
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
Outstanding
July 1, 2009
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, 2010
FY 09/10
Interest
46,644
17,082
11,110
17,105
2,882
721
3,529
2,097
36,885
20,528
-----------
81
468
304
469
3
-6
4
60
908
46,563
16,614
10,806
16,636
2,879
721
3,523
2,093
36,825
19,620
2,134
792
515
793
133
36
161
96
1,715
968
184,560
--
2,340
182,220
8,549
General Revenue Bond (2007 K)
Nierenberg hall
Recreational/intramural and athletic complex
Warren college residence halls
2,225
22,304
25,157
----
96
960
1,083
2,129
21,344
24,074
108
1,085
1,224
Total General Revenue Bond (2007 K)
49,686
--
2,139
47,547
2,417
--
7,700
373
Total General Revenue Bond (2007 J)
General Revenue Bond (2008 L)
SIO storm/seawater management
7,831
(131)
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
-------
-------
9,315
22,510
112,480
2,905
45,865
65,885
532
1,359
6,792
176
2,769
3,978
258,960
--
--
258,960
15,606
1,152
1,020
5,679
----
1,152
-1,066
-1,020
4,613
7
44
204
7,851
--
2,218
5,633
255
----
5,680
1,590
6,955
----
5,680
1,590
6,955
209
59
257
---------
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
2
51
40
379
90
9
381
58
--
42,770
--
42,770
1,535
----
5,690
13,510
58,645
----
5,690
13,510
58,645
234
578
2,508
-------
560
11,655
8,905
83,215
15,790
5
-------
560
11,655
8,905
83,215
15,790
5
24
498
381
3,558
674
--
General Revenue Bond (2009 P)
Campus energy conservation, series c
W. m. keck building equipment (fmri)
Leichtag family foundation biomedical building
Total General Revenue Bond (2009 P)
General Revenue Bond (2009 Q)
Cogeneration plant expansion
Health sciences biomedical research facility
Health sciences graduate and professional student
housing
Marine ecosystem sensing laboratory
Muir college apartments
Muir stewart commons dining renovation
North campus housing phase 2
Revelle college apartments
SEP program: recreation fee
SEP program: state operating
Telemedicine and prime-HEq ed facility
Total General Revenue Bond (2009 Q)
General Revenue Bond (2009 R)
Cogeneration plant expansion
Health sciences biomedical research facility
Health sciences graduate and professional student
housing
Marine ecosystem sensing laboratory
Muir college apartments
Muir stewart commons dining renovation
North campus housing phase 2
Revelle college apartments
Telemedicine and prime-HEq ed facility
60
Univeristy of California, San Diego
2009 - 2010
(Dollars in Thousands)
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT OFFICE OF THE PRESIDENT
(UNAUDITED)
Outstanding
July 1, 2009
Total General Revenue Bond (2009 R)
Additions/
Adjustments
Repayments
Outstanding
June 30, 2010
FY 09/10
Interest
--
197,975
--
197,975
8,455
---------------------
161
1,042
216
775
578
356
99
235
655
447
135
70
213
47
168
371
1,111
598
1,168
1,605
---------------------
161
1,042
216
775
578
356
99
235
655
447
135
70
213
47
168
371
1,111
598
1,168
1,605
---------------------
--
10,050
--
10,050
--
LPR (2005 B)
Hopkins Parking Structure
21,102
--
153
20,949
1,016
LPR (2005 C)
Hopkins Parking Structure
211
--
211
--
11
72,115
--
--
72,115
3,552
913,823
250,664
23,133
1,141,354
56,169
Certificates of Participation
Campus energy conservation, series c
Central utilities cogeneration addition, series a
-659
---
-659
---
-26
Total Certificates of Participation
659
--
659
--
26
General Revenue Bond (2009 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 (2009 S)
LPR (2007 D)
East Campus Graduate Housing
Total Revenue Bonds
Total Long Term Debt Recorded
at the Office of the President
$
1,139,019
61
$
295,529
$
65,597
$
1,368,951
$
64,638
University of California, San Diego
2009 - 2010
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE SAN DIEGO CAMPUS
(Dollars in Thousands)
(UNAUDITED)
Outstanding
July 1, 2009
Regents' Loans
Bachman canyon lot
Science research park
Student health center
$
Total Regents' Loans
277
90
271
Additions/
Adjustments
$
Repayments
----
$
--48
Outstanding
June 30, 2010
$
277
90
223
FY 09/10
Interest
$
--16
638
--
48
590
16
Capital Lease Obligations
Equipment - campus
Equipment - medical center
SPWB hillcrest seismic improvement
7,941
9,893
41,105
1,000
13,620
--
2,155
5,738
1,160
6,786
17,775
39,945
315
552
1,648
Total Capital Lease Obligations
58,939
14,620
9,053
64,506
2,515
Mortgages and Other Borrowings
Energy efficiency projects
Rebecca and john moores ucsd cancer center
655
2,124
---
655
--
-2,124
19
28
Total Mortgages and Other Borrowings
2,779
--
655
2,124
47
Revenue Bonds
Cardiovascular center/thornton expansion
Moores cancer center
Thornton hospital
-19,458
47,935
123,715
(228)
--3,400
123,715
19,230
44,535
3,263
886
2,320
Total Revenue Bonds
67,393
123,487
3,400
187,480
6,469
San Diego Campus
$
129,749
$
138,107
$
13,156
$
254,700
$
9,047
SUMMARY SCHEDULE OF LONG TERM DEBT
(UNAUDITED)
(Dollars in Thousands)
Total Long Term Debt Recorded at the
San Diego Campus
Outstanding
July 1, 2009
$
Total Long Term Debt Recorded at the
Office of the President
Total Long Term Debt
129,749
Additions/
Adjustments
$
1,139,019
$
1,268,768
138,107
Repayments
$
295,529
$
62
433,636
13,156
Outstanding
June 30, 2010
$
65,597
$
78,753
254,700
FY 09/10
Interest
$
1,368,951
$
1,623,651
9,047
64,638
$
73,685
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