University of California, San Diego
Detailed Financial Schedules
For the Year Ended June 30, 2009
UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Unaudited Detailed Financial Schedules
for the Year Ended June 30, 2009
CONTENTS
A Letter from the Controller
1
Financial Overview
2-3
Summarized selected data for the past Nine Years
4
Statement of Revenues and Expenses
5
Statement of Net Assets
6
Statement of Revenues, Expenses, and Changes
in Net Assets
7
Statement of Cash Flows
8
Notes to the Financial Schedules
9 - 10
Current Funds Revenues
11 - 12
Current Funds Expenditures by
Uniform Classification Category
13 - 19
Current Funds Expenditures by Department
20 - 34
Current Funds Expenditures - Financial Aid
35 - 37
Current Funds Expenditures by Fund Source
38 - 43
Current Funds Expenditures by
Expenditure Category by Fund Source
44 - 45
Current Funds Expenditures by Department – Loc “O”
46 - 47
Long-Term Debt Schedules
48 - 55
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Introduction
The San Diego campus of the University of California was founded in 1912 and designated a general campus in 1959.
During the fiscal year ended June 30, 2009, the San Diego Campus averaged 27,112 employees 8,143 academic and
18,969 staff - and in the Fall Quarter served 28,200 students – 22,518 undergraduate and 5,682 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, a
related but independent organization.
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, 2009, with selected comparative information for the year ended June 30, 2008
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 5) 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, 2009, the university’s net assets were $2.0 billion, with
assets of $3.7 billion and liabilities of $1.7 billion.
GASB Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations, was adopted by
the University during the year ended June 30, 2009. Statement No. 49 establishes criteria to ascertain whether
certain events result in a requirement for the University to estimate the components of any expected pollution
remediation costs and determine whether these costs should be accrued as a liability. The costs were estimated using
the expected cash flow technique, which measures the liability as the sum of probability-weighted amounts in a range
of possible estimated amounts. Previously, pollution remediation costs were accrued only if they were both probable
of occurring and could be reasonably estimated.
In accordance with Statement No. 49 retrospective application is required. The cumulative effect of the accounting
change described above to establish the initial $0.3 million liability was recorded as an adjustment to the July 1, 2007
net assets.
The University also restated the 2008 financial statements for purposes of presenting comparative information for the
year ended June 30, 2009. The effect of the changes from the adoption of Statement No. 49 on the University’s
financial statements for the year ended June 30, 2008 was to increase the liability from $0.3 million at June 30, 2007
to $1.0 million at June 30, 2008.
The adoption of Statement No. 49 did not result in any adjustments to the financial statements of the UCSD
Foundation.
2
FINANCIAL OVERVIEW (UNAUDI TED)
University of California, San Diego
Statement of Revenues, Expenses, and Changes in Net Assets
The statement of revenues, expenses, and changes in net assets (see page 6) presents the operating results of the
university, as well as non-operating revenues and expenses for the year. The statement also presents how the
university’s net assets have changed during the fiscal year. The university’s operating revenues were $2.6 billion;
operating expenses were $2.6 billion;.
on the university’s financial position.
Com parative inform ation- In connection with the preparation of the June 30, 2009 statement of revenues,
expenses
and changes in net assets, the University concluded that internal departmental recharges associated with utility costs
in 2008 should have been credited against utilities expense rather than other operating expenses. As a result,
revisions in classification have been made in the June 30, 2008 financial statements to reduce utilities expense and
increase other operating expenses by $26.0 million.
Statement of Cash Flows
The statement of cash flows (see page 7) provides additional information about the university’s major sources and
uses of cash during the fiscal year.
In 2009, the net cash outflow from operating activities was $99.7 million, offset by $290.1 million of cash provided by
non-capital financing activities. In 2008, $148.9 million of cash was used for operating activities, offset by $358.2
million of cash provided by non-capital financing activities. The net cash outflow from capital and related financing
activities was $324.1 million in 2009 and $232.0 million in 2008.
3
University of California, San Diego
2008- 2009
(Dollars in Thousands)
SUMMARIZED SELECTED DATA FOR THE PAST NINE YEARS
(UNAUDITED )
2009
EMPLOYMENT
Academic
Staff
Total
STUDENT ENROLLMENT (Fall Quarter)
Undergraduate
Graduate and professional
Total
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
Private gifts
Investment income
Other
Total
OPERATING AND NONOPERATING EXPENDITURES
Salaries and wages
Benefits
Scholarships and fellowships
Utilities (1)
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
2008
2007
2006
2005
2004
2003
2002
2001
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
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
2009
2008(1)
2007
2006
2005
2004
2003
2002
$ 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
96,927
503,453
416,700
140,496
75,394
298,031
17,462
31,511
16,955
20,415
$1,617,344
$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
43675
71,752
383559
314,498
168423
168,940
4743
5,137
324739
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
$ 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
$ 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
2001
$
PLANT ASSETS
Capitalized value
Accumulated depreciation
Net plant assets
$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
(2,110,767) (1,973,935) (1,834,174) (1,699,060) (1,570,690) (1,561,944) (1,458,708) (1,373,321) (1,297,270)
$2,440,283 $2,241,920 $2,105,032 $1,943,627 $1,820,055 $1,703,295 $1,532,546 $1,406,424 $1,304,720
Follow are the unaudited financial statements for the Univerity of California, San Diego and the campus foundation for the years ended June 30, 2009, and past eight years.
Note: Amount included all fund groups.
(1) Restated 2008 Utilities expenses (decreased by $ 26.004 million and Other expenses (increased $ 26.004 million).
4
University of California, San Diego
2008-2009
THE STATEMENT OF REVENUES AND EXPENSES
(Dollars in Thousands)
(UNAUDITED)
Year Ended June 30, 2009
Operating
Nonoperating
Revenues
Student tuition and fees, net
$
Grants and contracts
Medical center
Educational activities
Auxiliary enterprises, net
State educational appropriations
State financing appropriations
Private gifts
Investment income
Other revenues
Revenues supporting core activities
Expenses
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Interest expense
Other expenses
Building maintenance
Travel
Telecommunications
Other
260,915
812,825
805,547
227,425
134,575
56,752
2,298,039
Expenses associated with core activities
Income (loss) from core activities
$
$
Year End June 30, 2008
Operating
Nonoperating
Total
260,915
$
230,451
338,046
812,825
805,547
227,425
134,575
244,612
13,030
55,791
24,613
56,752
2,636,085
765,512
732,500
223,764
130,696
54,936
2,137,859
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
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) $
244,612
13,030
55,791
24,613
Other Nonoperating Activities
Loss on disposal of capital assets, net
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
$
$
(1)
Total
$
402,543
765,512
732,500
223,764
130,696
301,300
17,602
59,136
24,505
54,936
2,540,402
1,249,558
252,920
51,626
43,675
383,559
168,423
-
4,743
1,249,558
252,920
51,626
43,675
383,559
168,423
4,743
106,944
32,171
27,642
157,341
641
106,944
32,171
27,642
157,982
5,384
397,159
2,479,243
61,159
2,473,859
(336,000) $
301,300
17,602
59,136
24,505
(3,626)
(1,614)
46,934
59,545
20,797
10,894
(34,998)
43,627
48,672
22,982
69,139
200,338
1,931,902
(762)
1,974,767
1,731,564
1,931,902
$
(1) Restated 2008 Utilities expenses (decreased by $ 26.004 million) and Other expenses (increased $ 26.004 million).
See accompanying Notes to the Financial Statements.
2009 REVENUES SUPPORTING CORE ACTIVITIES
Private Gifts
2%
Auxiliary
Enterprises
5%
Educational
Activities
9%
Student Tution
and Fees
10%
State
Educational
Appropriationse
9%
2009 EXPENSES ASSOCIATED WITH CORE ACTIVITIES
Utilities
2%
Depreciation
and
Amortization
7%
Other Investment
Revenues Income
2%
1%
Grants and
Contracts
31%
Scholarships
and
Fellowships
2%
Benefits
11%
Other
Expensese
12%
Supplies and
Materials
15%
Medical Center
31%
5
230,451
Salaries and
Wages
51%
(Dollar in Thousands)
University of California, San Diego
Statement of Net Assets (Unaudited)
June 30, 2009 and 2008
Campus
2009
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
$
878,737
676
2008
$
57,307
149,857
75,563
4,629
2,476
24,098
20,623
1,213,966
$
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
$
$
2,492
72,814
96
6,951
198
82,551
18,164
5,981
4,373
3,284
28,169
26,993
4,551,051
4,215,855
(2,110,767)
(1,973,935)
8,977
9,115
2,499,967
2,287,293
3,713,933 $ 3,540,303
313,738
37,935
1,507
353,180
$ 436,114
397,686
38,846
1,673
438,205
$ 520,756
$
$
139,797
64,790
110,262
46,556
1,780
77,991
441,176
$
154,386
64,623
105,236
46,367
1,485
72,054
444,151
23,177
-
22,936
722,627
1,794
156,903
205,209
54,781
1,164,250
$ 1,608,401
$
$
$
$
NET ASSETS
Invested in capital assets, net of related debt
$
1,171,515
-
$
3,024
72,437
65
7,028
380
82,934
Capital lease obligations
Other noncurrent liabilities
Total noncurrent liabilities
Total liabilities
Expendable
Endowments
Endowment income
Annuity and life income funds
Funds functioning as endowments
Loans
Gifts
Capital projects
Debt service
Other
Unrestricted
Total net assets
$
2008
56,302
158,819
77,235
4,163
2,280
24,101
17,321
1,253,010
953,116
39,638
228,820
53,240
1,297,991
1,739,167
Restricted
Nonexpendable
Endowments
Annuity and life income funds
911,346
1,443
Foundation
2009
10,636
3,540
80,343
6,703
4,843
93
697,094
1,974,767
1,108,337
10,830
1,367
81,940
15,250
10,661
54
703,463
$ 1,931,902
758
150
1,200
1,059
3,167
7,729
8,084
8,181
11,088
15,813
18,980
-
1,325
136
1,288
1,501
4,250
-
$
$
449
19,718
23,968
-
230,999
3,167
243,260
4,686
58,360
4,989
10,497
115,596
6,091
14,000
105,879
3,243
$ 417,134
110,492
2,663
$ 496,788
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
6
University of California, San Diego
Statement of Revenues, Expenses, and Changes in Net Assets (Unaudited)
Years Ended June 30, 2009 and 2008
(Dollar in Thousands)
Campus
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 (1)
Supplies and materials
Depreciation and amortization
Grants to campus
Other operating expenses
Building maintenance
Travel
Telecommunications
Other
Total operating expenses
Operating income (loss)
NONOPERATING REVENUES (EXPENSES)
State educational appropriations
State financing appropriations
Private gifts
Investment income
Realized gain on sale of investments
Unrealized appreciation 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
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
NET ASSETS
Net assets, beginning of year
Cummulative effect of a change in accounting principle
Net assets, end of year
260,915
2008
$
(1)
230,451
Foundation
2009
$
-
2008
$
-
584,294
42,115
175,215
11,201
564,095
35,812
153,152
12,453
805,547
227,425
134,575
56,752
2,298,039
732,500
223,764
130,696
54,936
2,137,859
32,409
32,409
40,007
40,007
1,319,900
278,283
57,962
47,997
379,893
174,200
-
1,249,558
252,920
51,626
43,675
383,559
168,423
-
47,107
61,356
108,280
106,944
-
-
-
33,963
30,098
153,398
2,583,974
(285,935)
32,171
27,642
157,341
2,473,859
(336,000)
29
47,136
(14,727)
123
61,479
(21,472)
244,612
13,030
55,791
24,613
(336)
(3,626)
(1,215)
332,869
46,934
301,300
17,602
59,136
24,505
(4,743)
(1,614)
(641)
395,545
59,545
7,702
1,620
(84,377)
(2,613)
126
(77,542)
(92,269)
10,433
9,203
(25,405)
2,690
(1,932)
(5,011)
(26,483)
20,797
10,894
(34,998)
(3,307)
43,627
48,672
22,982
69,139
140,793
200,338
12,616
12,616
(79,653)
14,654
14,654
(11,829)
1,931,902
1,731,564
(762)
$ 1,974,767 $ 1,931,902
496,788
$ 417,135
508,617
$ 496,788
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) Restated 2008 Utilities expenses (decreased by $ 26.000 million) and Other expenses (increased $ 26.000 million).
7
University of California, San Diego
Statement of Cash Flows (Unaudited)
Years Ended June 30, 2009 and 2008
(Dollar in Thousands)
Campus
Foundation
2009
CASH FLOWS FROM OPERATING ACTIVITIES
Student tuition and fees
Grants and contracts
Receipts from sales and services of
Medical center
Educational activities
Auxiliary enterprises
Receipts from contributions
Collections of loans to students and employees
Payments to employees
Payments to suppliers and utilities
Payments for benefits
Payments for scholarships and fellowships
Payments to campuses
Payments to beneficiaries
Loans issued to students and employees
Other receipts (payments)
Net cash provided (used) by operating activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
State educational appropriations
Private gifts for endowment purposes
Private gifts received for other than capital purposes
Other receipts (payments)
Net cash flows from noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
State capital appropriations
State financing appropriations
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
CHANGE IN ACCOUNTING PRINCIPALS
Cumulative effect of change in accounting principals
Net change due to GASB Prouncements
CASH FLOWS FROM TRANSFERS
Current
Intercampus
Interfund
Net revenue of bonds and other indebtedness programs
Unexpended plant
Retirement of indebtedness
Investment in plant
Loan
Indirect cost recovery
Net cash flows from transfers
Total net increase in cash
Cash beginning of year
Cash end of year
$
265,523
826,008
2008
$
229,391
767,099
2009
$
-
2008
$
-
815,155
223,545
132,428
3,008
(1,316,526)
(746,149)
(275,456)
(57,962)
(3,805)
34,489
(99,742)
700,359
219,145
133,559
2,960
(1,229,537)
(718,398)
(250,294)
(51,626)
(2,405)
50,880
(148,867)
32,343
(44,356)
(2,536)
(5,028)
(19,577)
34,584
(57,252)
(2,707)
(4,108)
(29,483)
244,612
55,175
(9,668)
290,119
301,300
58,626
(1,738)
358,188
11,802
318
12,120
13,492
798
14,291
19,007
17,301
6,874
48,899
204
(395,216)
(18,563)
(2,609)
(324,103)
40,142
17,558
20,828
34,343
124
(326,953)
(14,459)
(3,571)
(231,988)
(31)
4,492
4,461
(627)
(627)
(762)
(762)
280,929
(93,212)
973
144,723
(71,031)
2
71
(165,680)
96,775
(33,252)
911,040
$ 877,788 $
51,944
(53,917)
9,962
7,989
-
280,465
(82,380)
55,296
81,566
(36,601)
(445)
86
(154,195)
143,792
120,498
790,542
911,040
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss)
$ (285,935) $ (336,001)
Depreciation and amortization expense
174,200
168,423
Noncash gifts
Allowance for doubtful accounts
7,707
2,078
Loss on impairment of capital assets
Change in assets and liabilities
Receivables, net
2,262
(41,999)
Inventories
2
(1,203)
Deferred charges
(3,302)
(4,953)
Other assets
126
(357)
Accounts payable
(6,161)
27,970
Accrued salaries and benefits
169
11,711
Deferred revenue
5,956
12,823
Annuities payable
Other liabilities
5,234
12,641
Net cash used by operating activities
$ (99,742) $ (148,867)
-
$
$
$
156,375
(148,407)
8,894
16,862
-
-
532
2,492
3,024
1,670
822
2,492
$
(14,727) $
(1,313)
-
(21,471)
(2,855)
46
-
835
(2,830)
413
259
(1,930)
873
(2,854)
(3,505)
(19,576) $ (29,483)
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
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED)
University of California, San Diego
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1. Financial Reporting Entity - The unaudited financial schedules contained in this publication are intended for internal
use and provide an accounting for the funds that were available to the University of California, San Diego during the
2008-2009 fiscal year in furtherance of the major objectives of the institution - instruction, research, patient care,
and public service.
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.
2. 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.
3. 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 FUNDS
Endowment funds consist of endowments, funds functioning as endowments, and annuity and life income funds.
Endowments require that the principal be invested in perpetuity, with the income used in accordance with the terms
specified by the donor. Funds functioning as endowments are primarily gifts and related gains that are treated as
endowments. Annuity and life income funds are held in trust with the annuity or income paid periodically to
designated beneficiaries.
LOAN FUNDS
Loan funds consist of monies designated for loans to students, faculty, and staff. Loan funds are provided from
federal student loan programs, university funds, and private donations.
PLANT FUNDS
The plant funds group includes four subgroups: unexpended plant funds, renewal and replacement funds, retirement
of indebtedness funds, and investment in plant funds.
Unexpended plant funds are designated for the improvement or expansion of facilities of the campus. This includes
land and building acquisitions, construction of new facilities, initial equipping of new buildings, renovation,
remodeling and alteration of existing facilities, and general planning, studies, and surveys connected with the
physical planning of the campus. Unexpended plant funds are provided by state of California appropriations, federal
grants, private gifts and grants, loan and bond issue proceeds, and transfers from current funds.
Renewal and replacement funds, consisting of current funds transfers from self-supporting campus activities, are
designated for use in the acquisition, construction, or replacement of capital assets.
Retirement of indebtedness funds have been established to record debt service payments and to accumulate funds
for the retirement of specific outstanding loans, bonds, and certificates of participation. The majority of these funds
are maintained at the Office of the President and, therefore, not all such funds are included in the campus financial
schedules.
As projects are completed and are capitalized, the capitalized amounts and any related liabilities are transferred to
the investment in plant subgroup. Within the investment in plant subgroup is recorded the original cost, or the fair
9
NOTES TO THE FINANCIAL SCHEDULES (UNAUDI TED) - continued
University of California, San Diego
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.
4. 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 recovery-sharing arrangements with the state of California. The total indirect cost recovery for the year was
$165.7 million ($154.2 million for 2008).
5. 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, 2009 are
summarized as follows (in thousands of dollars):
Total
Medical group
$81,571
Shipboard technical support - administration
1,860
Marine sciences recharge & support services
4,618
Scripps institute other
(686)
School of medicine recharge & support servic 3,094
Academic affairs recharge & support services
5,322
Other
(3,912)
Total Academic Support Other
$91,867
6. Fiscal 2008 utility expenses were restated downward by $26.0 million to $43.7 million due to a mis-coding related
to recharges. There is an offset reflected in other expenses of a like amount.
7. Other Notes – Additional notes to the financial schedules are included in the annual financial report for the
University of California San Diego and is available at
http://blink.ucsd.edu/Blink/External/Topics/Sponsor/0,1362,3931,00.html.
10
CURRENT FUNDS
REVENUES
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2008-2009
CURRENT FUNDS REVENUES
(Dollars in Thousands)
(UNAUDITED)
Total
General
Unrestricted
Designated
Restricted
TUITION AND FEES
Regular session
Summer session
University extension and continuing education
Student Tuition & Fees - Contra - Bad debts
$
273,395
12,735
44,353
13
Subtotal
330,496
Scholarship allowance
(69,581)
Total
260,915
FEDERAL GOVERNMENT
$
35,494
--(20)
$
35,473
237,901
12,735
44,353
33
$
-----
295,023
--
(69,581)
--
35,473
225,442
--
--
Grants
Contracts
United States government - Contra - Bad debts
-565,282
19,440
(429)
-----
-127,689
3,031
--
-437,594
16,409
(429)
Total
584,294
--
130,720
453,574
Appropriations
Contracts and grants
State of California - Contra - Bad debts
276,041
23,699
17
244,613
---
-3,314
--
31,429
20,384
17
Total
299,757
244,613
3,314
51,830
11,201
--
663
10,539
Gifts
Grants
Contracts
55,790
46,062
129,154
----
110
3,054
30,938
55,680
43,008
98,216
Total
231,006
--
34,102
196,904
Medical group activities
Managed care
Other
193,882
-33,544
--4
193,882
-33,540
----
Total
227,425
4
227,422
--
STATE GOVERNMENT
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND CONTRACTS
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
SALES AND SERVICES OF AUXILIARY ENTERPRISES
Parking operations
Residence and dining halls
Bookstore
Other
Sales & services of Auxiliary Enterprises - Contra - Bad debt
17,338
96,940
30,702
4,000
(131)
------
17,338
96,940
30,702
4,000
(131)
------
Subtotal
148,850
--
148,850
--
Scholarship allowance
(14,275)
--
(14,275)
--
Total
134,575
--
134,575
--
805,547
--
805,547
--
SALES AND SERVICES OF MEDICAL CENTERS
OTHER SOURCES
Service enterprises
Property rental and other
Other sources - Contra - Bad debts
500
61,011
(65)
----
500
61,013
(65)
-(3)
Subtotal
61,445
--
61,448
(3)
Scholarship allowance
(208)
Total
Total Current Funds Revenues
--
61,237
$
2,615,958
12
(208)
-$
280,090
--
61,240
$
1,623,024
(3)
$
712,844
CURRENT FUNDS EXPENDITURES
BY UNIFORM CLASSIFICATION CATEGORY
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
INSTRUCTION
GENERAL ACADEMIC
Area studies
Biological sciences
Business and management
Communications
Computer and information
studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine y
Pharmacy
Letters
Mathematics
y
Physical sciences
Psychology
Social sciences
Interdisciplinary studies
Compensated absences accrual
Other
Total
SUMMER SESSION
EXTENSION STUDIES
AND PUBLIC PROGRAMS
EDUCATIONAL FEE
EXPENSE PRORATION
Subtotal Instruction
ELIMINATED CAPITAL
EXPENDITURES
Total Instruction
$
7,135
25,400
12,889
4,181
$
6,157
23,668
4,383
4,022
25,252
4,442
24,247
12,351
3,845
21,935
3,471
21,836
11,906
3,752
195,559
7,116
25,464
10,942
34,371
6,872
35,618
14,970
1,305
(7,832)
43,654
2,059
22,981
10,670
30,982
6,458
32,532
12,876
(961)
(187)
$
781
1,463
8,392
115
1,949
635
1,295
241
90
$
196
268
113
44
$
5,297
15,929
8,319
3,341
$
1,852
9,473
4,581
842
1,369
335
1,116
205
3
18,333
2,952
17,184
9,626
3,055
6,919
1,490
7,063
2,726
790
144,652
4,782
2,029
208
2,287
398
2,523
2,038
2,248
(7,645)
7,252
275
454
64
1,103
16
563
57
18
--
169,367
4,621
19,696
9,042
24,713
5,389
28,002
6,150
924
--
72,673
2,499
5,907
1,900
9,658
1,483
7,616
8,820
381
(7,832)
$
15
2
11
2
---1
-46,481
4
139
---(0)
----
444,127
262,193
168,484
13,451
351,940
138,840
46,653
605
--
605
--
262
343
--
36,301
40
32,011
4,250
16,881
23,623
4,202
(58,945)
58,945
--
--
--
--
203,288
260,045
17,700
369,082
162,806
50,855
-481,033
(6,329)
474,704
(3,570)
(2,062)
199,718
257,983
14
(697)
17,004
-369,082
(6,329)
156,477
-50,855
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
RESEARCH
INSTITUTES AND
RESEARCH CENTERS
Area studies
Biological sciences g
Computer and information
studies
Engineering
Fine and applied arts
Healthgprofessions - medicine
365
2,610
286
271
12
399
67
1,940
169
1,294
196
1,352
-35
53,418
26,147
416
50,296
1,772
1,173
98
1,264
7,933
706
34
1,429
43,714
24,268
283
47,603
24,774
11,287
260
24,032
28,649
14,879
155
26,264
5
20
---
Physical sciences
Psychology
Social sciences
Compensated absences accrual
126,426
7,986
3,838
552
14,919
423
480
(34)
2,261
233
486
(225)
109,246
7,330
2,872
812
46,034
3,820
1,585
278
82,776
4,167
2,254
275
2,384
-1
--
Total
272,055
20,652
238,135
113,534
160,966
2,445
1,012
24,325
187
153
10
643
76
67
980
22,888
178
13
534
12,153
108
122
478
12,172
79
48
---17
20,067
581
2,516
388
101
263,774
153
478
2,542
28,122
7,051
4,680
2,727
7,299
2,152
6
49
124
16
2,493
58
220
40
123
60
238
921
(237)
229
1
291
77
25
4,041
54
73
130
1,577
34
48
146
8,421
17,685
574
2,176
187
61
257,240
41
185
2,371
26,422
6,958
4,394
1,661
(885)
10,633
384
924
127
67
122,825
36
200
1,567
13,029
3,718
2,512
1,535
21
9,433
197
1,592
260
34
141,053
117
277
974
15,109
3,333
2,168
1,193
7,279
-----105
---15
-0
---
366,156
7,058
15,969
343,128
170,495
195,797
137
527
230
4,106
268
259
--
Subtotal Research
638,738
27,940
33,342
577,455
284,297
357,023
2,582
ELIMINATED CAPITAL
EXPENDITURES
(28,774)
(1,223)
(26,736)
Total Research
609,964
32,120
550,719
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
13,267
22
794
(66)
73
(815)
27,125
15
(3,808)
-284,297
(28,774)
328,249
-2,582
University of California, San Diego
2008-2009
(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 Public Service
ELIMINATED CAPITAL
EXPENDITURES
Total Public Service
2,477
4,433
23
2,208
2,281
556
173
1,668
689
2,665
2,010
2,258
223
490
352
9,363
27
35
1,843
(30)
63
661
22
254
6,859
34
315
4,999
20
37
4,368
6
-4
--
16,651
4,079
3,584
8,989
8,689
8,679
716
174
--
--
174
136
38
--
16,826
4,079
3,584
9,163
8,824
8,717
716
(19)
(5)
--
(14)
--
(19)
--
16,807
4,074
3,584
9,150
8,824
8,699
716
813
12,974
4,453
(533)
2,581
(620)
91,867
707
----878
5,719
105
12,538
4,451
(649)
2,581
(1,497)
83,331
2
436
2
116
--2,817
528
8,705
2,693
6,284
2,577
5,585
47,831
336
8,354
1,760
12,828
4,418
4,619
63,219
51
4,086
-19,645
4,414
10,823
19,182
ACADEMIC SUPPORT
ANCILLARY SUPPORT
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
Other
Total
111,536
7,304
100,859
3,374
74,203
95,534
58,201
50,552
28,972
18,337
3,242
25,470
32,653
7,571
AUDIO VISUAL SERVICES
3,301
1,364
1,886
51
2,220
1,614
533
COMPUTING SUPPORT
3,357
160
3,196
1
4,412
6,917
7,972
67
64
--
3
45
22
--
(8,281)
8,281
--
--
--
--
37,752
32,370
3,456
1,926
16,536
21,366
150
MUSEUMS AND GALLERIES
5,113
53
3,599
1,461
2,690
2,602
179
COMPENSATED ABSENCES
ACCRUAL
886
179
577
130
723
163
--
212,564
62,186
140,191
10,188
126,300
160,871
74,606
ELIMINATED CAPITAL
EXPENDITURES
(22,491)
(18,360)
Total Academic Support
190,073
43,825
ACADEMIC
ADMINISTRATION
COURSE AND CURRICULUM
DEVELOPMENT
EDUCATIONAL FEE
EXPENSE PRORATION
LIBRARIES
Subtotal Academic Support
--
(1,988)
138,203
16
(2,143)
8,044
(6,872)
119,428
(15,619)
145,251
-74,606
University of California, San Diego
2008-2009
(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
712,320
ELIMINATED CAPITAL
EXPENDITURES
(19,527)
Total UCSD Medical Center
692,793
7,879
703,983
459
(19,472)
(55)
7,879
684,511
403
299,746
424,679
31,632
9,062
1,072
3,690
4,300
3,874
5,188
--
702
159
9,986
34
15,428
-10
69
---
699
145
9,834
34
15,021
3
4
83
-407
83
121
5,558
1
7,755
622
100
9,392
34
8,197
3
62
4,963
-524
26,310
79
25,733
498
13,517
18,345
5,552
6,164
868
3,987
1,308
3,405
2,768
9
813
1,284
1,960
827
71
1
(17)
1,210
1,858
3
3
101
450
895
1,143
388
423
827
25
35
10
--
299,746
--
444,206
(19,527)
31,632
--
STUDENT SERVICES
ADMINISTRATION
SOCIAL AND CULTURAL
ACTIVITIES
Cultural programs
Housing services
Other social services
Public ceremonies
Recreational programs
Total
COUNSELING AND CAREER
GUIDANCE
Counseling
Disadvantaged student
assistance
Foreign student programs
Placement
10,221
1,767
7,039
1,415
5,893
4,407
79
FINANCIAL AID
ADMINISTRATION
Total
3,331
2,483
829
19
2,169
1,162
--
STUDENT ADMISSIONS
AND RECORDS
Admissions
Registrar
3,285
2,703
3,115
2,055
159
630
11
19
1,940
1,559
1,345
1,146
-2
5,988
5,170
789
30
3,499
2,491
2
7,556
--
7,550
6
3,947
3,674
65
11,231
--
--
--
--
Total
STUDENT HEALTH
SERVICES
EDUCATIONAL FEE
EXPENSE PRORATION
--
(11,231)
COMPENSATED ABSENCES
ACCRUAL
136
715
Subtotal Student Services
62,604
53
ELIMINATED CAPITAL
EXPENDITURES
Total Student Services
(264)
62,341
(593)
56,270
(53)
(146)
--
56,124
17
14
162
6,281
33,062
(64)
6,217
-33,062
(26)
35,240
(264)
34,976
-5,698
-5,698
University of California, San Diego
2008-2009
(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 vicechancellors
General counsel
Academic senate secretariat
Planning and budgeting
21,778
880
861
15,773
14,423
879
818
4,090
7,145
1
40
11,683
210
-3
1
13,906
655
609
3,298
7,890
225
252
12,476
18
----
Total
39,293
20,211
18,869
213
18,469
20,843
18
14,811
1,581
(431)
556
5,622
1,557
-488
9,168
23
(431)
69
21
----
9,381
1,530
-352
8,206
662
(431)
204
FISCAL OPERATIONS
Accounting
Auditing
Bad debt write-off
Cashiers office
Office of contracts and grants
administration
Total
GENERAL ADMINISTRATIVE
SERVICES
Environmental health and
safety
Information systems
Human resources
Other
Total
2,776
612
---
2,793
0
2,792
1
1,992
802
--
19,310
7,667
11,621
22
13,256
9,443
3,388
6,561
15,383
7,868
10,665
506
9,470
4,773
6,471
6,045
5,913
3,094
4,014
10
1
1
180
4,818
8,086
10,858
3,787
3,014
7,678
4,722
10,293
1,271
381
7,712
3,414
40,478
21,221
19,065
192
27,549
25,707
12,777
LOGISTICAL SERVICES
Business management
Construction management
Duplicating
Garage
Mail and messenger
Materiel management
Police
Telephone
(11)
9
(24)
734
209
3,672
4,777
499
--89
70
159
2,497
2,743
625
(12)
9
(121)
664
40
1,175
2,027
(127)
1
-7
0
10
1
7
1
368
4,382
1,213
769
654
3,736
4,727
5,943
593
12,091
2,870
4,387
1,874
12,101
2,290
16,497
972
16,464
4,108
4,422
2,319
12,165
2,240
21,941
Total
9,867
6,184
3,656
27
21,794
52,704
64,630
14,658
3,082
345
169
1,557
354
11,190
1,525
(9)
3,299
---
8,674
1,962
404
6,081
1,121
492
97
-552
18,085
2,080
12,706
3,299
11,039
7,694
648
(11,991)
11,991
--
--
--
--
43
446
3,798
92,552
COMMUNITY RELATIONS
Development
Public information
Publications
Total
EDUCATIONAL FEE
EXPENSE PRORATION
COMPENSATED ABSENCES
ACCRUAL
Subtotal Institutional Support
ELIMINATED CAPITAL
EXPENDITURES
Total Institutional Support
--
(849)
126,185
(4,553)
121,632
(854)
(39)
44,517
77,870
(8)
(4,545)
44,509
73,325
18
(0)
3,797
-92,552
(1,295)
115,095
(4,553)
110,542
-81,462
-81,462
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
Current Funds
Total
Distribution
Unrestricted
General
Designated
Salaries and
Wages
Restricted
Other
Expenditures
Recharges
OPERATION AND
MAINTENANCE OF PLANT
Administration
Building maintenance and major
repairs and alterations
Grounds maintenance
Janitorial service
Plant service
Refuse disposal
Utilities
Other
Compensated absences accrual
Educational fee expense proration
Subtotal Operation and
Maintenance of Plant
ELIMINATED CAPITAL
EXPENDITURES
327
(577)
905
--
3,062
(1,968)
17,685
2,900
8,903
870
2,324
29,387
6,902
97
--
11,386
2,841
8,855
-1,211
29,307
1,692
74
(10,813)
6,300
59
48
870
1,108
79
5,209
23
10,813
---0
4
0
----
2,862
2,429
4,759
4,227
733
1,504
-70
--
19,309
5,294
5,718
26,674
2,885
37,297
6,902
26
--
4,486
4,823
1,574
30,031
1,295
9,414
----
69,395
43,977
25,414
4
19,647
102,137
52,389
--
--
(41)
Total Operation and Maintenance
of Plant
(12)
(30)
767
(41)
--
69,354
43,965
25,384
4
19,647
102,096
52,389
Student financial aid
142,995
8,658
58,417
75,920
790
142,205
--
Scholarship allowance
(84,064)
(84,064)
--
STUDENT FINANCIAL AID
--
(84,064)
--
--
58,932
8,658
(25,646)
75,920
790
58,141
--
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
20,295
29,299
1,336
15,038
40,485
4,621
104
--------
20,261
29,261
1,320
14,983
40,235
4,381
104
34
38
17
55
250
240
--
1,452
4,796
1,611
5,464
17,420
2,136
78
20,412
34,885
2,777
21,309
54,647
3,775
26
1,569
10,382
3,052
11,736
31,582
1,291
--
Subtotal Auxiliary Enterprises
111,176
--
110,543
633
32,959
137,832
59,614
--
--
633
32,959
Total Student Financial Aid
AUXILIARY ENTERPRISES
ELIMINATED CAPITAL
EXPENDITURES
(244)
Total Auxiliary Enterprises
Total Current Funds Expenditures
--
110,933
$
2,407,532
(244)
-$
379,753
110,300
$
1,355,887
19
$
671,892
$
1,260,387
(244)
--
137,588
$
1,506,699
59,614
$
359,554
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(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
$
7,135
1,012
674
13
$
6,157
10
---
$
781
22
-13
$
196
980
674
--
$
5,297
534
204
--
$
1,852
478
470
40
$
15
--27
8,834
6,167
817
1,850
6,035
2,840
42
5,808
9,789
10,830
3,974
9,658
4,807
4,525
8,315
9,775
3,734
8,994
4,583
502
1,358
584
193
545
55
781
116
471
47
118
169
3,423
7,686
8,368
2,692
7,529
3,539
2,384
2,104
2,462
1,282
2,129
1,267
-------
44,866
39,926
3,237
1,703
33,237
11,629
--
9,670
211
65
9,394
4,113
5,558
(0)
21,418
7,682
2,516
12,386
(20)
6,720
6,548
1,033
568
49
1,584
-923
(118)
5,174
75
291
155
(20)
160
254
15,211
7,039
2,176
10,646
-5,636
6,412
10,225
4,251
924
6,382
(0)
3,209
2,200
11,199
3,431
1,592
6,002
0
3,512
4,347
5
--(1)
20
1
--
66,920
4,251
6,155
56,514
31,304
35,642
25
PUBLIC SERVICE
Dean's office--engineering
533
1,044
--
(511)
402
131
--
PUBLIC SERVICE
533
1,044
--
(511)
402
131
--
3,285
526
102
679
104
796
2,726
------
407
524
102
679
104
795
151
2
---1
2,161
963
13
135
84
780
1,795
1,441
89
786
68
664
671
1,878
-241
48
647
5,492
2,726
2,612
154
4,135
4,843
3,485
117,812
47,948
12,003
57,860
69,078
52,245
3,511
INSTRUCTION
RESEARCH
y
12,889
187
4,383
76
8,392
(66)
113
178
8,319
108
4,581
79
11
--
Total Rady School of Management
13,076
4,459
8,326
291
8,427
4,660
11
JACOBS SCHOOL OF ENGINEERING
INSTRUCTION
Bioengineering
Computer science and engineering
Electrical and computer engineering
Material science program
Mechanical and aerospace engineering
Structural systems research project
Total
RESEARCH
Bioengineering
California institute--telecommunications
and information technology
Computer science and engineering
Dean's office--engineering
Electrical and computer engineering
Fusion energy research center
Mechanical and aerospace engineering
Structural systems research project
Total
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
21
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(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
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
Psychiatry
Radiology
Reproductive medicine
Surgery
The SIO department--medical
Total
RESEARCH
Academic geriatric resource program
Anesthesiology
Bioengineering--medical
Cellular and molecular medicine
Committee on research
Dean's office
Emergency medical program
Family and preventive medicine
Medicine
Neurosciences
Organized research units
Cancer center
Center academic research and traing anthropogen
Glycobiology research and training center
Institute for engineering in medicine
Institute for research on aging
Institute of molecular medicine
Research in biological structures
White mountain research station
Ophthalmology
Orthopaedics
Pathology
Pediatrics
Pharmacology
Psychiatry
Radiology
Reproductive medicine
Surgery
Total
13,552
442
1,031
1,442
3
34
20
3,079
3,786
2,505
3,156
33,452
7,723
1,491
441
38
1,388
---31
2,179
2,505
1,486
10,003
2,981
12,056
1
978
--34
20
3,048
249
-1,670
20,161
3,890
5
-16
55
3
---1,358
--3,288
852
15,532
359
740
897
--1
7,489
7,387
--32,800
5,969
3,518
83
312
545
3
34
18
1,505
(2,468)
2,505
3,156
10,875
2,387
5,498
-20
----5,914
1,133
--10,224
633
6,588
--
6,568
20
1,708
9,287
4,408
3,396
9,153
6,173
7,694
21,850
2,742
14,049
19,094
9,972
24,582
43
5
1,075
806
2,970
3,599
1,544
3,821
1,797
1,718
3,736
43
3,148
8,078
5,162
4,420
17,914
1,107
10,128
17,217
8,200
20,604
--
243
1
205
304
337
91
100
80
53
242
--
2,356
7,746
5,740
6,381
13,571
1,612
10,902
15,339
9,533
23,276
29
2,422
2,195
1,771
3,008
9,284
1,131
4,550
6,265
3,142
7,132
13
1,381
788
1,338
1,695
1,004
1
1,403
2,511
2,703
5,827
--
195,559
43,654
144,652
7,252
169,367
72,673
46,481
162
4,331
159
11,335
31
1,800
627
8,179
75,566
38,212
108
214
-570
13
1,047
-23
404
173
-257
-1,182
19
254
2
19
548
57
55
3,860
159
9,584
-500
625
8,137
74,615
37,982
110
2,394
92
4,860
-578
463
4,851
35,451
12,927
53
1,937
67
6,475
31
1,222
164
3,333
40,200
25,285
-------5
84
--
1,273
87
--2
47
8
12
5
-40
299
772
115
68
1
406
36,883
490
494
90
877
9
8,484
221
8,163
10
8,656
25,655
18,411
42,733
7,451
3,033
7,662
17,603
249
275
29
684
31
4,914
130
4,232
8
3,862
13,141
7,290
21,982
4,519
1,653
4,532
21,140
328
219
61
195
25
4,136
102
3,935
2
4,938
12,822
11,919
21,064
3,016
1,086
3,560
----------0
-----16
5,471
304,842
146,858
167,317
105
38,743
577
494
90
879
57
9,050
233
8,167
10
8,799
25,962
19,209
43,047
7,534
2,739
8,076
314,070
587
-----558
-(0)
-103
8
26
198
15
(295)
7
3,757
22
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Area health and education center
Organized research units
Cancer center
Medical education
Medicine
Pediatrics
p
Total
ACADEMIC SUPPORT
Anesthesiology support services
Center for molecular genetics
Dean's office
Admissions
General operating costs
Human subjects committee
International education
Student affairs
Student performance
Support services
Laboratories and support services
Cancer center
Cellular and molecular medicine
Center for research in biological structures
Clinical investigations institute
Clinical pharmacy services
Family and preventive medicine
Medicine
Hospitalist support services
Neurosciences
Ophthalmology
Orthopaedics
Pathology
Pediatrics
Psychiatry
Radiology
Reproductive medicine
Surgery
Managed care
Medical group operations
Office of learning resources
Psychiatry clinic
Vice chancellor health sciences planning
Total
Total School of Medicine
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
174
--
--
174
136
38
--
5
894
778
567
-242
-457
5
143
0
0
-509
777
110
2
465
472
332
3
429
305
234
-----
2,417
699
148
1,570
1,407
1,010
--
338
27
-15
338
11
---
164
12
237
15
62
--
351
23,973
596
161
-10,840
191
--
351
12,914
406
161
-219
---
209
5,365
407
118
142
18,607
189
44
-----
678
167
3,067
-----------------------629
---
12
140
2,990
-6,546
155
(16)
11
20
944
4,499
36
896
767
9
817
1,676
3,696
286
(16)
1,430
-72,502
1,890
4,451
1,004
666
28
77
-3
----0
432
----0
1
201
--6
--51
2
1
241
216
2,326
-4,243
66
1
18
96
1,781
2,969
34
149
532
-458
945
1,879
937
26
771
1,446
31,120
1,773
2,693
4,059
437
373
7,258
-3,971
102
25
5
62
912
2,463
1
747
235
9
371
844
2,109
875
44
1,212
(1,446)
41,517
1,326
1,760
2,358
1,666
13
43
12
137
1,749
501
----11
111
90
1,526
86
547
-134
530
-5,413
6,549
155
(16)
11
20
944
4,930
36
896
767
9
817
1,677
3,897
286
(16)
1,436
-72,502
2,570
4,453
1,004
-423
6,517
132,287
11,675
118,926
1,686
65,053
86,806
19,572
644,333
59,785
269,197
315,350
382,685
327,805
66,158
7,116
7,051
198
2,059
60
--
4,782
34
197
275
6,958
1
4,621
3,718
42
2,499
3,333
156
4
---
14,365
2,118
5,014
7,234
8,381
5,987
4
SKAGGS SCHOOL OF
PHARMACY AND
PHARMACEUTICAL SCIENCES
INSTRUCTION
RESEARCH
ACADEMIC SUPPORT
Total Skaggs School of
Pharmacy and
Pharmaceutical Sciences
23
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
CAMPUS-WIDE DEPARTMENTS
INSTRUCTION
Academic computing
Advisor
Computing services
Instruction and research facility
Instructional use of computing advisor
Academic field
p studies
g
Anthropology
Area and ethnic studies and research
Biological sciences
California literature project
Center for research in educational equity,
assessment, and teaching excellence
Chemistry and biochemistry
Cognitive science
Community medicine--general campus
Economics
Education studies
Ethnic studies
History
Human
g development program
Interdisciplinary sequence
Contemporary issues
Cultural traditions
Environmental systems
Geometry and physics
Humanities
Special studies
Urban and rural studies
International studies program
Language learning
g g laboratory
p g
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
512
48
3,841
232
281
3,308
1,715
25,400
743
512
48
3,223
61
281
3,154
1,713
23,668
--
137
15,138
3,286
4,149
9,438
149
1,896
6,318
496
-13,508
3,252
4,011
9,019
5
1,853
5,842
476
104
132
160
127
856
25
655
326
158
97
118
153
76
813
25
610
326
155
--7
--150
2
1,463
732
--611
171
-3
0
268
11
--2,280
-197
2,495
1,394
15,929
205
512
48
1,560
232
84
813
321
9,473
676
-------2
139
(0)
979
32
115
393
-43
233
19
137
651
2
23
26
144
-243
--
24
10,301
2,565
3,317
7,965
80
1,465
5,071
365
113
4,837
721
834
1,473
69
431
1,247
130
---2
------
7
14
6
-44
-42
---
---52
--2
-3
73
97
116
87
739
14
535
265
114
31
35
44
41
117
11
119
60
44
----------
2,117
8,724
10,769
173
6,310
3,517
13,116
8,350
6,872
32
359
5,026
3,830
7,519
1,569
6,041
4,962
-418
2,109
8,513
10,557
113
6,037
3,399
12,122
7,803
6,458
11
359
4,521
3,140
6,269
1,488
5,869
4,800
(58,945)
--
8
188
208
0
87
96
838
527
398
--237
636
859
81
153
155
58,945
418
-23
4
60
186
21
156
21
16
21
1
268
55
391
-18
8
---
1,598
7,112
8,922
120
4,878
2,853
9,837
6,757
5,389
24
263
3,628
2,582
5,319
1,343
4,748
4,206
-326
519
1,611
1,848
53
1,433
664
3,278
1,593
1,483
7
97
1,398
1,249
2,200
226
1,293
756
-92
169,336
97,621
68,117
3,598
125,601
43,878
24
-------(0)
-----0
-1
---143
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
RESEARCH
African american studies
research project
Anthropology
Biological sciences
California literature project
Chemistry and biochemistry
Cognitive science
Communication
Education studies
Ethnic studies
Economics
History
Interdisciplinary
y
psequence
y
Humanities
Linguistics
Literature
Mathematics
Music
Organized research units
Centers
Astrophysics and space science
Comparative immigration studies
Chronogbiology
Energy research
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
Institutes
Brain and mind
Comparative human cognition laboratory
Engineering in medicine use
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
expenditures of sponsored projects
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
55
514
24,325
8
16,990
1,939
153
176
107
952
173
51
48
643
-71
77
67
6
108
435
100
3
3
794
-712
11
73
1
11
18
30
1
462
22,888
8
16,207
1,852
13
169
(12)
498
43
1
222
12,153
-7,747
1,150
122
101
29
585
46
54
292
12,172
8
9,258
789
48
75
78
367
127
----15
-17
-----
100
101
227
2,542
126
58
16
167
40
59
1
25
24
130
16
41
61
36
2,371
51
36
67
62
1,567
41
64
34
165
974
85
------
4,197
365
-4,672
28
451
4
109
1,775
14
17
2,326
416
504
137
-227
8
15
---14
6
145
98
71
39
-87
20
1
0
-110
-11
361
34
3,622
189
-4,357
-435
4
109
1,665
--1,820
283
2,567
155
-2,615
6
147
(0)
48
945
7
13
1,187
260
1,632
211
-2,057
30
304
4
60
829
7
4
1,165
155
2
1
--8
------27
--
396
969
32,000
-164
738
-8
2,760
396
798
28,502
280
331
14,550
116
638
17,450
----
272
220
390
2,396
144
144
139
181
7
23
136
438
121
53
114
1,777
60
136
219
1,050
212
84
171
1,346
--(0)
(0)
365
5,822
1,013
1,392
286
202
7
73
12
198
37
48
67
5,422
970
1,271
169
2,533
622
752
196
3,289
391
640
-----
1,063
112
11,094
853
4,228
9
66
131
262
(6)
17
14
17
162
223
-17
39
65
--
-34
864
65
47
-15
14
61
0
1,046
64
10,213
626
3,958
9
33
78
136
(7)
601
95
5,281
627
2,364
-25
43
86
(6)
462
16
5,813
226
1,864
9
40
88
176
(0)
----0
------
5,732
7,355
125,906
25
112,819
61,701
64,275
70
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
PUBLIC SERVICE
Biological sciences
Education studies
Linguistics
Mathematics
Organized research units
Centers
Research in educational equity,
assessment, and teaching excellence
San diego supercomputer
Theatre and dance
Total
ACADEMIC SUPPORT
Academic computing
Miscellaneous operations
Local area network
Word processing operations
Academic resource administration
Animal care program
Biological sciences support facilities
Campus researchgy
machine shop
Chemistry and biochemistry
support facilities
Classroom management
Computer sciences and engineering
support services
Deans' offices
Arts and humanities
Biological sciences
Natural sciences
Social sciences
Instructional media program
Library photo service
Mandeville center operations
Mathematics placement and
testing program
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
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
25
74
4
48
-74
-5
25
--43
--4
--
10
42
---
23
32
4
48
8
----
706
14
4
292
-4
419
---
(5)
14
--
484
9
--
226
5
4
4
---
874
375
487
13
544
342
12
257
115
195
2,195
(620)
255
514
( )
-104
-1,424
877
9
--
256
11
195
771
(1,496)
246
514
( )
1
-------
154
326
--5,585
773
676
( )
1,710
267
228
2,195
4,619
1,108
774
( )
(16)
12
-12
(16)
--
---
315
--
447
12
778
--
(12)
--
(12)
--
94
94
200
266
152
103
-0
2
2
643
851
801
704
350
28
177
707
503
376
282
209
111
127
-----3
51
1,350
1,354
1,177
987
559
136
254
1,007
1,108
1,049
973
557
-150
77
94
25
13
2
134
102
1,608
477
34
-10,823
1,625
936
3
(21)
---
3
(21)
---
-(13)
9
17
6
24
(64)
--
(64)
--
15
8
88
(3)
81
1
----
(3)
81
1
----
0
70
--
1
12
9
4
0
8
39
39
--
--
39
1
--
-------
6
260
-45
659
--
11
519
44
21
731
--
9
678
48
-1,018
--
9,673
525
12,558
15,154
18,420
85,632
116,954
200,404
123,649
18,645
8
101
(4)
66
371
-9,292
305,408
---66
-(8,281)
8
101
(4)
-371
8,281
(906)
102,822
26
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
PROVOSTS' OFFICES
INSTRUCTION
2
2
--
--
--
2
--
RESEARCH
Provost sixth college
9
--
--
9
3
6
--
PUBLIC SERVICE
Provost warren college
4
--
--
4
--
4
--
1,082
977
988
1,029
1,246
1,652
1,031
962
942
1,007
1,029
1,621
3
0
0
1
204
10
48
15
46
20
13
21
684
666
683
741
785
1,133
398
311
306
288
461
606
-----86
6,975
6,593
219
163
4,692
2,369
86
6,990
6,594
219
176
4,695
2,381
86
6,116
5,353
469
295
4,574
1,542
--
19
17,860
3,594
0
(154)
159
-314
--234
(13)
68
19
15,221
3,435
-31,570
2
7
11,954
4,842
3,288
0
8,233
669
-11,405
-35
5,524
4,158
2,628
19
9,627
2,927
-24,148
38
57
9,025
3,060
2,531
--2
33,257
38
92
14,548
7,218
5,075
-2,794
--1,373
36
86
2,361
2,390
1,719
2,296
----84
92
66
-1
-65
92
--
32
31
59
35
---
3,234
521
10
2,703
1,876
1,358
5
133
9,487
641
79
19,153
32
-70
2,257
-31
505
8
-63
31
-6
633
24
5
-7,199
641
42
18,016
--
3
-4,627
71
37
155
7
3
133
4,860
570
42
18,998
25
----------
114,624
14,150
1,439
99,035
39,492
77,515
2,382
11
--
--
11
10
1
--
11
--
--
11
10
1
--
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
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
Special research units
Center for clouds, chemistry, and
climate
Center for coastal studies
Center for marine biotechnology
and biomedicine
Center for observation,
modeling, and prediction
Committee on research
Integrative oceanography division
Shipboard technical support
The SIO department
Use of ships
Other
Total
PUBLIC SERVICE
Birch aquarium--museum
Total
27
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
ACADEMIC SUPPORT
Director's office
Birch aquarium--museum
Institutes
Geophysics and planetary physics
Computing ring
Data system
Orbit center
Support services
Laboratories
Machine shop
Marine facilities
Ships operations
Marine facility shop
Marine sciences development
and outfitting shop
Research divisions
Geological research
Support services
Sio director-special events
Special research units
p
Center for coastal studies
Center for marine biotechnology
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
10,976
5,113
4,750
53
Distribution
Restricted
2,924
3,599
Salaries and Wages
Other Expenditures
Recharges
3,302
1,461
6,703
2,690
8,936
2,602
4,662
179
(24)
10
223
835
-----
(24)
10
223
835
-----
174
37
54
241
121
79
170
599
320
106
-5
349
--
349
--
864
1,151
1,666
(560)
(3)
---
(677)
(3)
116
--
6,233
189
12,799
329
19,592
521
--
1,111
2,241
1,631
1,721
--
1,721
26
--
26
--
12
15
1
90
--
--
90
3
86
--
108
--
108
--
144
65
101
(36)
--
(36)
--
265
67
367
46
(811)
---
46
(812)
-1
48
751
6
2,008
8
3,570
55
--
55
--
109
74
128
18,118
4,804
8,344
4,970
19,627
31,349
32,858
138,870
24,306
10,252
104,311
63,702
110,408
35,241
CAMPUSWIDE PROGRAMS
INSTRUCTION
Social sciences--instruct
funds
g
Ucsd global seminars
Teaching assistant insurance
Tuition remission program
Other
Compensated absences accrual
Total
RESEARCH
Biological sciences
Graduate mentorship and dissertation
Tuition remission program
Credits for disallowance
Other
Compensated absences accrual
Total
3
545
1,849
5,238
(7,832)
1,305
3
--5,238
(187)
(961)
-545
1,849
0
(7,645)
2,248
-----18
-----924
1,108
4,093
(3,002)
18
924
184
--
---(3,864)
(885)
869
20
--(0)
21
539
(67)
53
604
(3)
7,279
513
-------
(3,879)
579
8,378
--
(47)
53
604
(3)
7,299
1,051
(47)
--(0)
(237)
188
8,957
(95)
-53
604
3,860
8,421
(6)
12,932
28
3
545
1,849
5,238
(7,832)
381
-------
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(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
y of international education
Teaching assistant training program
Other
Compensated absences accrual
Total Other
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
386
1,255
386
667
-106
-481
22
35
462
7,588
2,470
-35
5
928
20
22
-362
288
2,281
0
-95
6,372
169
318
(247)
27
-(49)
(30)
63
(194)
22
255
(3)
34
250
781
-(1)
475
3,725
689
317
-20
Other Expenditures
Recharges
136
473
---
25
36
465
3,863
2,003
4
-478
-223
1
(247)
6
----
12,314
1,961
2,949
7,404
6,258
6,760
704
33
511
56
37,752
733
(0)
170
52
32,370
736
33
340
1
3,456
(4)
(0)
-3
1,926
--
1
286
45
16,536
448
36
225
11
21,366
288
3
--150
3
1,850
1,956
204
( )
269
(4,058)
886
1,541
1,594
200
( )
267
185
179
0
47
--(4,243)
577
309
315
4
2
-130
1,170
1,231
118
( )
185
(549)
723
681
725
86
( )
83
(3,509)
163
-------
40,189
37,293
208
2,689
20,193
20,154
157
62,569
43,252
13,086
6,231
27,954
35,476
862
605
--
605
--
262
343
--
SUMMER SESSION
INSTRUCTION
EXTENDED STUDIES AND PUBLIC PROGRAMS
INSTRUCTION
Continuing education
General programs
Professional programs
Other
9,950
19,944
6,408
(0)
40
--
9,945
15,714
6,352
5
4,189
56
4,707
9,355
2,818
6,000
12,095
5,528
758
1,506
1,938
Total Extended Studies and Public Programs
36,301
40
32,011
4,250
16,881
23,623
4,202
712,320
7,879
703,983
459
299,746
444,206
31,632
ADMINISTRATION
Assistant vice chancellors
academic services
university center
Advisory committee
Dean of student affairs
Student affairs special services
5,450
248
27
2,238
746
1,041
--1
57
197
248
27
2,229
689
4,212
--8
0
2,100
153
23
1,466
131
3,350
95
4
771
615
------
Total Administration
8,710
1,099
3,390
4,220
3,874
4,835
--
700
--
697
3
83
620
3
159
10
145
4
121
100
62
UCSD MEDICAL CENTER
STUDENT SERVICES
SOCIAL AND CULTURAL ACTIVITIES
Cultural activities
Housing services
29
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
Other social services
Associated
students--government
y
pp
1,796
6
1,779
11
428
1,406
38
Resident hall advisors
Student activities and programs
Student center
Student organizations
97
977
4,375
2,748
-4
34
26
79
971
4,305
2,707
19
1
37
15
1,257
603
2,094
1,176
2,882
379
3,002
1,730
4,041
5
721
158
Total
9,993
69
9,841
83
5,558
9,399
4,963
34
--
34
--
1
34
--
8,652
5,014
1,762
----
8,291
4,978
1,752
362
36
10
3,921
3,185
650
4,969
1,956
1,271
238
127
159
15,428
--
15,021
407
7,755
8,197
524
26,315
79
25,738
498
13,517
18,350
5,552
3,420
1,205
750
591
196
382
189
-297
--
2,751
3
747
297
188
287
1,013
3
(2)
8
2,206
535
115
422
127
1,221
671
638
169
69
7
-3
---
6,163
868
3,986
1,308
3,405
2,767
9
813
827
3
450
388
25
Foreign student programs
International studies
1,284
71
1,210
3
895
423
35
Placement
Career planning and placement center
1,960
1
1,858
101
1,143
827
10
10,220
1,767
7,038
1,415
5,893
4,405
79
432
2,898
-2,483
432
397
-19
289
1,881
144
1,018
---
Total Financial Aid Administration
3,331
2,483
829
19
2,169
1,162
--
STUDENT ADMISSIONS AND RECORDS
Admissions office
Registrar's office
3,285
2,703
3,115
2,055
159
630
11
19
1,940
1,559
1,345
1,146
-2
Total Student Admissions and Records
5,988
5,170
789
30
3,499
2,491
2
STUDENT HEALTH SERVICES
7,556
--
7,550
6
3,947
3,674
65
348
--
(26)
--
Public ceremonies
Graduation
Recreational programs
Intercollegiate athletics
Recreational athletic program
Sports facilities
Total
Total Social and Cultural 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
(17)
FINANCIAL AID ADMINISTRATION
Graduate student programs
Student financial services
CONTRACTS AND GRANTS ADMINISTRATION
348
(28)
297
80
--
COMPENSATED ABSENCES ACCRUAL
136
715
(593)
14
162
11,231
--
--
--
--
56,270
6,281
33,062
35,240
5,698
EDUCATIONAL FEE EXPENSE
PRORATION
Total Student Services
-62,604
(11,231)
53
30
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
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
2,573
2,248
6,799
2,270
5,636
913
1,340
2,436
1,586
6,569
1,862
8
661
1,302
134
662
215
408
5,437
251
38
3
-15
-191
0
--
1,794
1,541
4,705
942
3,449
521
953
778
706
2,113
1,328
2,187
391
387
--18
--(0)
--
21,778
14,423
7,145
210
13,906
7,890
18
Academic senate
861
818
40
3
609
252
--
Office of the campus counsel
880
879
1
--
655
225
--
13,162
2,612
1,739
2,351
11,422
261
-1
1,484
1,814
11,677
798
---
15,773
4,090
11,683
1
3,298
12,476
--
39,293
20,211
18,869
213
18,469
20,843
18
--
--
Total
Planning and budgeting
Resource management
Planning office
Total
Total Executive Management
FISCAL OPERATIONS
Bad debts and collections
Business and financial services
Cashiers office
(431)
--
(431)
(431)
--
14,811
556
5,622
488
9,168
69
21
--
9,381
352
8,206
204
2,776
--
15,367
6,110
9,237
21
9,734
8,410
2,776
Office of contract and grant
administration
2,793
0
2,792
1
1,992
802
--
Audit and management advisory services
1,581
1,557
23
--
1,530
662
612
19,310
7,667
11,621
22
13,256
9,443
3,388
6,561
506
6,045
10
4,818
3,014
1,271
6,561
506
6,045
10
4,818
3,014
1,271
15,383
9,470
5,913
1
8,086
7,678
381
564
417
6,887
468
-4,306
96
417
2,580
0
-0
317
315
10,226
248
102
4,372
0
-7,711
7,868
4,773
3,094
1
10,858
4,722
7,712
Total
Total Fiscal Operations
GENERAL ADMINISTRATIVE SERVICES
Environmental health and safety
Health
g and safety
Total
Information systems
Administrative computing
Personnel
Affirmative action programs
Employee assistance program
Human resources
Total
31
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
Other
Administrative records
Association memberships
Campus sculpture collection
Campus-wide employee support
program
Campus-wide program expenses
Clinical science buildingp
Unrestricted
General
Designated
725
420
453
619
420
241
Distribution
Restricted
106
-41
Salaries and Wages
--171
374
-145
Other Expenditures
351
420
308
Recharges
----
(2,632)
(2,237)
386
-1,129
--
(2,632)
(3,365)
386
----
----
-(2,237)
386
2,632
---
Deep sea
g drilling project
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
gy services
intellectual property services
Torrey pines center south
Other support
8
577
69
3,032
33
238
60
11
(411)
(7)
3,071
965
976
-511
-607
---11
--1,545
1,315
--
8
65
69
2,424
33
238
60
-(411)
(7)
1,520
(350)
976
-1
-1
------7
---
-574
40
898
---10
-55
2,128
---
8
251
29
2,133
33
253
60
1
(411)
108
943
1,316
976
-247
---15
---169
-351
--
Total
5,739
6,398
(839)
180
4,225
4,929
3,414
35,552
21,148
14,212
192
27,987
20,343
12,777
9
--
9
--
4,382
12,091
16,464
Media center
(11)
--
(12)
1
368
593
972
Imprints
(24)
89
(121)
7
1,213
2,870
4,108
-70
1,037
(372)
-70
---
--1,037
(373)
---0
-36
-733
49
34
1,037
3,268
49
--4,373
734
70
664
0
769
4,387
4,422
209
159
40
10
654
1,874
2,319
(38)
205
668
145
195
--1
---
79
283
1,884
689
801
428
202
1,032
336
10,103
545
209
705
(2)
10,708
Total General Administrative Services
LOGISTICAL SERVICES
Construction management
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
(38)
276
2,212
1,027
195
-72
1,544
882
--
Total
3,672
2,497
1,175
1
3,736
12,101
12,165
Police
4,777
2,743
2,027
7
4,727
2,290
2,240
Total
4,777
2,743
2,027
7
4,727
2,290
2,240
499
625
1
5,943
16,497
21,941
9,878
6,184
26
21,425
52,110
63,658
Telecommunications services
Total Logistical Services
(127)
3,668
32
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
Current Funds
Total
COMMUNITY RELATIONS
Development
Alumni affairs office
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
COMPENSATED ABSENCES ACCRUAL
Total Institutional Support
Unrestricted
General
Designated
Distribution
Restricted
Salaries and Wages
Other Expenditures
Recharges
2,736
70
2,416
250
1,307
1,428
(1)
77
104
10,912
821
9
-99
----
-1
7,985
778
9
77
3
2,926
43
--
-69
6,837
462
0
77
35
4,172
360
9
--97
---
14,658
169
11,190
3,299
8,674
6,081
97
3,082
1,557
1,525
--
1,962
1,121
--
345
354
--
404
492
552
18,085
2,080
12,706
3,299
11,039
7,694
648
(11,991)
11,991
--
--
--
--
4,853
--
(438)
5,364
--
43
446
(1,295)
--
3,798
92,552
-4,926
(849)
126,185
(9)
73
(854)
(39)
44,517
77,870
115,095
81,462
OPERATION AND MAINTENANCE OF
PLANT
Administration
Building maintenance
Chancellor's house maintenance
Deferred maintenance projects
EHS hazardous waste disposal
Grounds maintenance
Janitorial service
Plant service
Purchased utilities
Refuse
disposal
p
p j
Utilities operation
Educational fee expense proration
Contracts and grants administration
Compensated absences accrual
595
11,344
130
6,212
1,822
2,900
8,903
870
29,387
502
6,902
-(268)
97
(548)
11,262
-123
713
2,841
8,855
-29,307
499
1,692
(10,813)
(29)
74
1,144
82
130
6,088
1,105
59
48
870
79
4
5,209
10,813
(239)
23
----4
--0
0
------
3,062
2,862
--666
2,429
4,759
4,227
1,504
67
---70
Total Operation and Maintenance
of Plant
69,395
43,977
25,414
4
19,647
102,137
52,389
Student financial aid
142,995
8,658
58,417
75,920
790
142,205
--
Scholarship allowance
(84,064)
(84,064)
--
58,141
--
(1,700)
12,968
130
6,212
2,388
5,294
5,718
26,674
37,297
497
6,902
-(268)
26
767
4,486
--1,233
4,823
1,574
30,031
9,414
62
-----
STUDENT FINANCIAL AID
Total Student Financial Aid
58,932
--
(84,064)
--
--
8,658
(25,646)
75,920
790
33
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(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
pp
South
g mesa apartments
p
1,871
123
931
405
617
5,596
434
2,350
1,050
1,089
6,458
3,370
711
802
1,161
5,650
1,193
1,608
1,729
5,349
1,443
2,173
5,262
1,075
-------------------------
1,865
123
915
404
617
5,596
434
2,350
1,050
1,089
6,386
3,337
711
802
1,161
5,582
1,193
1,607
1,729
5,295
1,443
2,173
5,258
1,075
6
-16
1
------72
33
---67
-1
-54
--5
--
10,109
879
1,472
139
137
--405
47
-1,417
609
---1,478
-206
-1,209
--1,102
--
17,904
876
2,509
268
480
5,752
434
1,945
1,368
1,396
5,247
2,921
711
802
1,161
5,425
1,249
1,402
2,132
4,709
1,563
2,513
4,945
1,075
26,142
1,633
3,051
2
-156
--365
307
206
160
---1,253
56
-403
569
120
339
785
--
2,467
6,560
639
----
2,467
6,514
638
-46
0
-1,225
49
2,746
5,713
590
279
378
--
62,116
--
61,815
300
20,484
77,836
36,204
267
962
28,337
3,214
302
143
12,102
( )
266
962
28,299
2,988
300
140
12,047
( )
-24
331
2,936
12
319
104
2
1
38
225
1
4
55
-6
2
-----
69
210
4,586
1,574
129
41
5,199
-24
299
265
--78
213
760
34,125
2,436
184
104
16,123
( )
-6
501
5,187
12
319
26
14
8
10,374
797
11
1
9,221
30
333
2,936
12
319
104
---------------
49,061
--
48,728
333
12,475
59,995
23,410
Total Auxiliary Enterprises
111,176
--
110,543
633
32,959
137,832
59,614
ELIMINATED CAPITAL
EXPENDITURES
(82,241)
(6,872)
(75,369)
Warren college apartments
Warren college residence hall
Warren graduate student apartments
Total
OTHER
Bike shop
Birch aquarium museum and bookshop
Bookstore
Day care center
Grove cafe
Muir college sundry shop
Parking operations
Price center operations
Game room
Mail services
Vanpool program
Vending machine operations
Contracts and grants administration
Compensated absences accrual
Total
Total Current Funds Expenditures
$
2,407,532
(22,823)
$
379,753
(29,709)
$
34
1,355,887
(29,710)
$
671,892
$
1,260,387
$
1,506,699
-467
2,516
----
--
$
359,554
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – FINANCIAL AID
University of California, San Diego
2008-2009
(Dollars in Thousands)
Current funds Expenditures By Department-Financial Aid
(UNAUDITED)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
$
$
$
Recharges
STUDENT FINANCIAL AID
GRADUATE SCHOOL OF INTERNATIONAL
RELATIONS AND PACIFIC STUDIES
JACOBS SCHOOL OF ENGINEERING
Mechanical and aerospace engineering
Bioengineering
California institute--telecommunications
and information technology
Computer science and engineering
Electrical and computer engineering
Structural systems project
Total
RADY SCHOOL OF MANAGEMENT
SCHOOL OF MEDICINE
Dean's office
Anesthesiology
Cellular and molecular medicine
Family and preventive medicine
Medicine
Neurosciences
Organized research units
Cancer center
Institute for research on aging
Pathology
Pediatrics
Pharmacology
Psychiatry
Radiology
Reproductive medicine
Surgery
Total
SCHOOL OF PHARMACY AND
PHARMACEUTICAL SCIENCES
CAMPUS-WIDE DEPARTMENTS
Anthropology
Biological sciences
Chemistry and biochemistry
Communication
Create
International studies
Economics
Ethnic studies
History
Literature
Mathematics
Music
Organized research units
Centers
Comparative
immigration studies
gy
Iberian-latin american studies
Magnetic recording
Music experiment
Research in language
Super Computer
United states-mexican studies
$
844
395
1,356
$
--
$
451
393
56
145
32
1
307
1,210
177
--
--
223
306
264
29
35
16
-4
13
2,721
281
1,137
--
844
$
--
-1
395
1,355
---
177
--
177
--
194
267
235
(6)
---
229
306
264
----
50
2,390
(5)
2,726
--
(16)
970
183
4
1,133
--
7,458
24
681
460
3,468
1,353
--(6)
----
2,938
25
15
-28
340
599
342
810
125
1,431
841
98
248
477
----------
18,415
(6)
2,160
4,520
(1)
672
460
3,440
1,013
(33)
-165
-24
(32)
7,491
24
516
460
3,444
1,385
-------
598
342
737
110
1,511
825
98
248
137
11
-20
3
3
(7)
9
-299
588
342
790
122
1,428
848
89
248
178
----------
3,711
14,710
462
17,953
--
4
771
1,385
--
2,160
--
5
3,217
1,596
5
80
8
37
40
121
4
122
56
-416
144
--8
34
40
43
--4
-----------2
5
2,801
1,452
5
80
-3
-78
4
122
50
-91
18
----13
---3
5
3,126
1,578
5
80
8
37
27
121
4
122
53
-------------
62
187
106
6
276
-214
62
27
----171
-11
------
-149
106
6
276
-43
19
-----136
43
187
106
6
276
-78
--------
1
-73
15
(80)
16
--340
36
University of California, San Diego
2008-2009
(Dollars in Thousands)
Current funds Expenditures By Department-Financial Aid
(UNAUDITED)
Current Funds
Total
Institutes
Biomedical engineering
Global conflict and cooperation
Neural computation
Cognitive science
Education studies
Molecular medicine
Nano engineering
Physicial science
Physics
Political science
Psychology
Social sciences
Sociology
Theatre and dance
Visual arts
Total
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Marine resources
Research divisions
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
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
40
22
298
303
219
145
5
2
73
16
213
4
62
93
63
40
---27
-5
---139
-62
40
1
---------15
----62
-22
298
303
192
145
-2
73
1
74
4
-53
--
--------41
----4
--
40
22
298
303
219
145
5
2
32
16
213
4
62
89
63
----------------
7,700
1,263
90
6,347
325
7,375
--
179
--
--
179
--
179
--
418
139
558
990
4
-1
-32
--
------
418
138
558
958
4
------
418
139
558
990
4
------
2,288
33
--
2,255
--
2,288
--
3
40
5
11
-----
3
-5
--
-40
-11
-4
---
3
36
5
11
-----
22,161
85,486
25
7,361
(262)
--
9,276
43,066
25
5,524
42,682
--
----
22,161
85,486
25
----
107,731
7,099
52,375
48,257
4
107,727
--
142,996
8,658
58,418
75,920
790
142,206
--
--
(84,064)
--
(84,064)
$ 58,932
--
(84,064)
--
$ 8,658
$ (25,646)
$ 75,920
37
$
790
$
58,142
$
--
CURRENT FUNDS EXPENDITURES
BY FUND SOURCE
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
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
$
199,718
27,125
4,074
43,825
7,879
(0)
44,509
43,965
8,658
--
$
199,718
27,125
4,074
43,825
7,879
(0)
44,509
43,965
8,658
--
-----------
379,753
379,753
--
117,920
778
1,298
10,908
-43,769
13,220
11,124
(12,326)
132
117,920
778
1,298
10,908
-43,769
13,220
11,124
(12,326)
132
186,825
186,825
195,455
18,758
2,238
29,849
-7,293
39,104
12,482
159
--
4,217
8,368
1,840
14,796
7,879
(7,264)
8,105
52,533
8,499
--
(46)
1
4
820
-28
2,699
21,050
---
305,338
98,972
24,556
-----------
30,233
64
838
1,862
-17,567
188
----
96,396
714
918
9,046
-26,206
13,032
11,124
(12,326)
132
8,709
0
458
--3
-----
--
50,752
145,242
9,170
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
39
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
FEDERAL GOVERNMENT
Appropriations
Research
Public service
Academic support
Total
Grants
Instruction
Research
Public service
Academic support
Medical centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
----
----
----
----
----
----
--
--
--
--
--
--
5,129
344,213
1,893
2,767
-3,214
98
5
55,490
628
-----------
5,129
344,213
1,893
2,767
-3,214
98
5
55,490
628
1,670
159,293
1,280
625
-1,202
98
5
36
409
3,459
184,925
613
2,142
-2,012
--55,454
219
-5
---------
413,438
--
413,438
164,619
248,824
5
Contracts
Instruction
Research
Public service
Academic support
Medical centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
8
14,827
-(38)
----12
----------
8
14,827
-(38)
----12
5
7,938
-(38)
------
3
6,889
------12
----------
Total
14,809
--
14,809
7,905
6,905
--
428,248
--
428,248
172,524
255,729
5
Total Federal Government
40
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
SPECIAL STATE APPROPRIATIONS AND CONTRACTS (2)
Instruction
Research
Public service
Academic support
Medical centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Special State Appropriations and Contracts
2,372
23,559
96
685
-560
--7,155
--
-----------
2,372
23,559
96
685
-560
--7,155
--
319
10,946
44
290
-436
--(13)
--
2,053
12,613
52
395
-124
--7,168
--
-(0)
---------
34,427
--
34,427
12,021
22,405
(0)
41
5,120
5,357
4
-38
-----
-----------
41
5,120
5,357
4
-38
-----
11
3,353
3,349
--27
-----
30
1,766
2,008
4
-10
-----
-----------
10,559
--
10,559
6,741
3,819
--
21
83
----(1)
----
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
Total Private Gifts, Grants and Contracts
9,376
161,166
1,776
3,619
405
2,363
5,254
-10,551
5
5
(1)
1
4
2
-1,559
----
9,370
161,167
1,775
3,615
402
2,363
3,695
-10,551
5
4,740
81,079
276
984
55
414
4,189
-296
--
4,656
80,169
1,500
2,635
349
1,948
1,065
-10,255
5
194,514
1,570
192,944
92,033
102,583
41
102
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
Unrestricted
Distribution
Restricted
Salaries and
Wages
Other
Expenditures
Recharges
ENDOWMENT AND
SIMILAR FUNDS
Instruction
Research
Public service
Academic support
Medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Endowment and Similar Funds
9,419
7,059
298
6,698
(0)
154
23,337
392
3,313
468
9,336
5,225
269
5,688
(0)
111
23,333
392
602
468
83
1,834
29
1,010
-43
4
-2,711
--
4,188
3,037
206
1,620
-15
11,463
40
3
--
5,250
4,022
92
5,133
(0)
139
11,993
352
3,309
468
20
--55
--119
----
51,137
45,424
5,714
20,571
30,759
193
127,851
471
1,700
119,132
3,055
119
-459
--
127,851
471
1,700
119,132
3,055
119
-459
--
----------
127,931
230
427
77,138
1,663
23
-308
--
42,055
244
1,495
95,843
1,575
96
-150
--
42,135
3
223
53,850
183
-----
252,786
252,786
--
207,720
141,459
96,393
--805
--(14,275)
106,915
--805
--(14,275)
106,915
--------
--287
---30,405
--539
--(14,275)
130,907
--22
---54,397
93,444
93,444
--
30,691
117,171
54,419
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
42
University of California, San Diego
2008-2009
(Dollars in Thousands)
CURRENT FUNDS EXPEDITURES BY FUND SOURCE
(UNAUDITED)
Current Funds
Total
SALES AND SERVICES OF MEDICAL CENTER
Unrestricted
683,853
Distribution
Restricted
683,853
--
Salaries and
Wages
Other
Expenditures
299,501
415,869
Recharges
31,517
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
(636)
24,394
222
(1,370)
269
8,437
32,318
13,737
(127)
2,250
(636)
24,394
222
(1,370)
269
8,437
32,318
13,737
(127)
2,250
-----------
2,775
(685)
167
6,909
188
4,140
37,364
7,120
-2,145
(3,391)
27,569
86
11,508
196
9,758
73,575
37,957
(127)
5,322
79,493
79,493
--
60,123
-----------
1,756
284
-188
-19
123
----
--
2,370
10,238
671,892
$ 1,260,387
$ 1,506,699
19
2,491
31
19,788
114
5,462
78,621
31,339
-5,217
162,452
143,082
RESERVES
Instruction
Research
Public service
Academic support
Medical centers
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total Reserves
Total Current Funds Expenditures
3,506
1,251
94
3,842
387
(52)
2,777
131
21
535
3,506
1,251
94
3,842
387
(52)
2,777
131
21
535
12,492
12,492
$ 2,407,532
$ 1,735,640
(1) Excludes State Specific General Funds
(2) Includes State Specific General Funds
43
$
1,748
967
94
3,749
387
(71)
2,677
131
21
535
(2)
--95
--24
---116
$
359,554
CURRENT FUNDS EXPENDITURES
BY EXPENDITURE CATEGORY BY FUND SOURCE
University of California, San Diego
2008-2009
(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
141,499
8,981
36,345
$
30,058
4,252
16,442
$
9,309
439
3,816
$
100,068
4,169
14,893
$
2,064
121
1,194
186,825
50,752
13,564
119,130
3,379
Grants
Contracts
413,440
14,809
164,619
7,905
40,917
1,990
197,864
4,389
10,040
525
Total
428,249
172,524
42,907
202,253
10,565
Appropriations and contracts
General
34,427
379,753
12,022
305,338
2,754
73,267
19,109
(4,617)
542
5,765
Total
414,180
317,360
76,021
14,492
6,307
10,560
6,741
1,951
1,802
66
53,805
41,488
99,221
23,302
19,842
48,889
6,098
4,866
11,909
21,424
15,450
35,560
2,981
1,330
2,863
194,514
92,033
22,873
72,434
7,174
51,137
20,571
5,604
23,059
1,903
Medical group activities
Other
226,368
26,417
169,855
37,865
36,501
11,245
17,343
(23,758)
2,669
1,065
Total
252,785
207,720
47,746
(6,415)
3,734
FEDERAL GOVERNMENT
STATE GOVERNMENT
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND CONTRACTS
Gifts
Grants
Contracts
Total
ENDOWMENT AND SIMILAR FUNDS
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
SALES AND SERVICES OF AUXILIARY ENTERPRISES
Parking operations
Residence and dining halls
Bookstore
Other
12,710
60,758
29,242
(9,266)
3,273
18,297
4,758
4,364
1,293
7,317
1,601
1,507
7,912
34,781
22,855
(15,208)
232
363
28
71
Total
93,444
30,692
11,718
50,340
694
683,853
299,501
89,269
293,727
1,356
OTHER SOURCES
79,493
60,123
24,184
RESERVES
12,492
2,370
648
SALES AND SERVICES OF UCSD MEDICAL CENTER
Total Current Funds Expenditures
$
2,407,532
$
1,260,387
$
336,485
(9,787)
4,973
9,345
$
770,380
129
$
40,280
Note: The Schedule of Current Funds Expenditures by Expenditure Category by Fund Source reflects amounts net of the reclassification of capital expenditures and scholars
45
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – LOC “O”
University of California, San Diego - Location "O"
2008 - 2009
(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
230
674
$
230
670
$
-4
$
---
$
170
495
$
60
179
$
---
904
900
4
--
665
239
--
89
--
89
--
10
79
--
226
--
226
--
2
224
--
--
--
--
--
--
--
--
PUBLIC SERVICE
Mathematics diagnostic
testing project
ACADEMIC SUPPORT
White mountain research station
STUDENT FINANCIAL AID
Organized research unit
California space
Total Current Funds Expenditures
$
1,219
$
900
$
319
$
--
$
677
$
542
$
--
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 fi
schedule totals.
47
LONG-TERM DEBT
SCHEDULES
COMBINED SCHEDULE OF LONG-TERM DEBT
FOR THE SAN DIEGO AND OFFICE OF THE PRESIDENT HELD DEBT
(UNAUDITED)
(Dollars in Thousands)
Capital lease obligations
Mortgages and other borrowings
Revenue bonds
Medical center
Research facility
General revenue bonds
Multi-purpose projects
Certificates of participation
Outstanding
Recorded at
the campus
Outstanding
Recorded at
UCOP
Total
June 30, 2009
2009-2030
58,939
187,023
245,962
various
2009-2008
2,779
37,514
40,293
5.1-10%
5.0%
4.9%
5.1%
2009-2047
2009-2032
2009-2039
2009-2038
67,393
----
--855,666
58,157
67,393
0
855,666
58,157
5.2%
2007-2010
--
659
659
$129,111
$ 1,139,019
$ 1,268,130
$
$
Interest
Rate
Maturity
Years
2.3-11.8%
Total External Long Term Debt
Regents' loans
6.5%
2007-2014
$
Total Long Term Debt
638
$129,749
--
$1,139,019
638
$1,268,768
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
$
10,521
118,590
$
Total Long Term Debt
$
129,111
$ 1,139,019
49
36,035
1,102,984
$
46,556
1,221,574
$ 1,268,130
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Mortgages and Other Borrowings
Cogeneration plant expansion
Health sciences graduate housing
Housing and dining administration building
Muir college apartments
Muir stewart commons renovation
North campus housing
North campus housing, phase 2
Original student center expansion
Price center expansion
Revelle college apartments
Robert paine scripps center
San diego supercomputer expansion
Telemed & prime-heq education facility
Total Mortgages and Other Borrowings
Capital Lease Obligations
Bonner hall improvements
California institute of telecommunications and
information technologies, series c (2005)
Central library addition
Engineering building unit II, series b (1993) & a (2001)
Engineering building unit III B, series f (2004)
Graduate school of international relations and
pacific studies--robinson complex
Medical center inpatient tower completion
Medical center north annex seismic replacement
Scripps institution of oceanography pier and
seawater holding tanks
Social sciences building construction
Visual arts facility
Total Capital Lease Obligations
Revenue Bonds
Research Facility
Leichtag family foundation biomedical building
Outstanding
July 1, 2008
Additions/
Adjustments
Repayments
Outstanding
June 30, 2009
$
$
$
$
1,658
-705
--28,500
-6,246
67,394
-1,556
43,041
1,048
150,148
4,533
8,125
(705)
2,002
1,302
(28,500)
9,039
40
(67,394)
3,004
(1,556)
(43,041)
517
(112,634)
--------------
6,191
8,125
-2,002
1,302
-9,039
6,286
-3,004
--1,565
FY 08/09
Interest
$
--------------
--
37,514
--
4,997
--
243
4,754
228
54,465
28,352
14,317
34,870
-----
1,475
1,589
900
915
52,990
26,763
13,417
33,955
2,648
961
737
1,689
3,638
33,451
4,663
(459)
---
421
1,873
228
2,758
31,578
4,435
294
1,133
213
1,950
7,215
9,051
(248)
---
225
865
505
1,477
6,350
8,546
158
370
307
196,969
(707)
9,239
187,023
8,738
6,654
--
6,654
--
281
Variable Rate Demand (Pool 4)
Deferred maintenance
3,679
--
539
3,140
170
Variable Rate Demand (Pool 5)
Deferred maintenance
3,604
--
444
3,160
165
Variable Rate Demand (Pool 6)
Gilman parking
421
421
--
21
Pangea parking
Torrey pines center south
Deferred maintenance
Total Pool 6
274
421
3,718
----
274
421
396
--3,322
7
11
163
4,834
--
1,512
3,322
202
50
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2008
Additions/
Adjustments
Repayments
Outstanding
June 30, 2009
FY 08/09
Interest
Variable Rate Demand (Pool 8)
Deferred maintenance
2,891
--
271
2,620
114
Variable Rate Demand (Pool 9)
W. m. keck building (fmri)
W. m. keck building equipment (fmri)
177
1,735
--
56
1,204
121
531
8
69
Total Pool 9
1,912
--
1,260
652
77
Variable Rate Demand (Pool 10)
Eleanor roosevelt college housing and dining
Powell-focht bioengineering hall
Science research park infrastructure
42,086
3,184
1,892
----
1,695
128
76
40,391
3,056
1,816
1,933
146
87
Total Pool 10
47,162
--
1,899
45,263
2,166
General Revenue Bond (2003 A)
Bookstore
Cellular and molecular medicine east
La jolla del sol
North campus recreation area
Parking and roadway improvements, phase I (pool 1)
Parking and roadway improvements (pool 1b)
Price center
Roger and ellen revelle laboratory
Student residence halls and apartments
UCHS (originally series a)
UCHS refurbishment (pool 1)
2,808
18,787
17,274
2,353
2,792
13,883
6,177
3,229
17,803
10,304
2,810
------------
258
873
1,590
217
257
915
289
141
1,639
1,293
258
2,550
17,914
15,684
2,136
2,535
12,968
5,888
3,088
16,164
9,011
2,552
140
942
859
117
139
696
299
162
886
508
140
Total General Revenue Bond (2003 A)
98,220
--
7,730
90,490
4,888
2,441
2,177
3,284
11,772
1,284
793
698
7,181
---------
117
104
157
564
62
38
34
344
2,324
2,073
3,127
11,208
1,222
755
664
6,837
118
105
159
568
62
38
34
347
1,882
926
---
90
44
1,792
882
90
45
3,197
1,332
2,455
3,148
9,083
5,880
-------
153
245
118
151
435
282
3,044
1,087
2,337
2,997
8,648
5,598
154
59
119
152
439
284
57,533
--
2,938
54,595
2,773
Revenue Bonds (continued)
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
Total General Revenue Bond (2003 B)
51
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2008
Additions/
Adjustments
Repayments
Outstanding
June 30, 2009
General Revenue Bond (2005 C)
California institute of telecommunications and
information technologies (cal it2)
Student Academic Services Facility
Miramar warehouse
Multi-purpose building
Skaggs school of pharmacy and pharmaceutical sciences
Rebecca & john moores ucsd cancer center
18,718
948
6,368
17,766
12,121
43,510
-------
329
-106
297
203
727
18,389
948
6,262
17,469
11,918
42,783
889
45
302
844
576
2,067
Total General Revenue Bond (2005 C)
99,431
--
1,662
97,769
4,723
5,202
--
291
4,911
199
General Revenue Bond (2005 E)
Deferred Maintenance A
Deferred Maintenance B
392
586
---
193
186
199
400
18
27
Total General Revenue Bond (2005 E)
978
--
379
599
45
3,824
--
--
3,824
183
948
214
---
---
948
214
45
10
1,162
--
--
1,162
55
26,011
46,721
17,119
11,133
17,141
2,885
721
3,535
2,100
36,941
21,402
--(7)
---------
34
77
30
23
36
3
-6
3
56
874
25,977
46,644
17,082
11,110
17,105
2,882
721
3,529
2,097
36,885
20,528
1,207
2,138
653
516
795
133
36
162
96
1,717
1,003
185,709
(7)
1,142
184,560
8,456
General Revenue Bond (2007 K)
Nierenberg hall
Recreational/intramural and athletic complex
Warren college residence halls
2,316
23,220
26,190
----
91
916
1,033
2,225
22,304
25,157
113
1,131
1,275
Total General Revenue Bond (2007 K)
51,726
--
2,040
49,686
2,519
7,700
131
--
7,831
356
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
Eleanor roosevelt college housing and dining
Gilman parking
Torrey pines center north - parking
Torrey pines center south
W. m. keck building (fmri)
W. m. keck building equipment (fmri)
Powell-focht bioengineering hall
Science research park infrastructure
Leichtag family foundation biomedical building
Science and engineering research facility
Total General Revenue Bond (2007 J)
General Revenue Bond (2008 L)
SIO storm/seawater management
52
FY 08/09
Interest
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
(UNAUDITED)
(Dollars in Thousands)
Outstanding
July 1, 2008
Additions/
Adjustments
Repayments
Outstanding
June 30, 2009
FY 08/09
Interest
-------
9,315
22,510
112,480
2,905
45,865
65,885
-------
9,315
22,510
112,480
2,905
45,865
65,885
-------
--
258,960
--
258,960
--
----
1,152
1,020
5,679
----
1,152
1,020
5,679
----
--
7,851
--
7,851
--
LPR (2005 B)
Hopkins Parking Structure
21,102
--
--
21,102
1,016
LPR (2005 C)
Hopkins Parking Structure
561
--
350
211
28
72,115
--
--
72,115
3,552
675,999
266,935
29,111
913,823
31,968
Certificates of Participation
Campus energy conservation, series c
Central utilities cogeneration addition, series a
2,221
1,292
---
2,221
633
-659
47
39
Total Certificates of Participation
3,513
--
2,854
659
86
Total Long Term Debt Recorded
at the Office of the President
$ 1,026,629
General Revenue Bond (2009 O)
Deferred maintenance
Housing and dining services administration building
North campus housing
Robert paine scripps center
San diego supercomputer center expansion
University centers expansion/renovation
Total General Revenue Bond (2009 O)
General Revenue Bond (2009 P)
Campus energy conservation, series c
W. m. keck building equipment (fmri)
Leichtag family foundation biomedical building
Total General Revenue Bond (2009 P)
LPR (2007 D)
East Campus Graduate Housing
Total Revenue Bonds
53
$
153,594
$
41,204
$
1,139,019
$
40,792
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE SAN DIEGO CAMPUS
(UNAUDITED)
(Dollars in Thousands)
Regents' Loans
Bachman canyon lot
Science research park
Student health center
Outstanding
July 1, 2008
Additions/
Adjustments
Repayments
$
$
$
Total Regents' Loans
277
90
316
----
--45
Outstanding
June 30, 2009
$
277
90
271
FY 08/09
Interest
$
--19
683
--
45
638
19
Capital Lease Obligations
Equipment - campus
Equipment - medical center
SPWB hillcrest seismic improvement
5,322
13,498
--
4,513
985
41,105
1,894
4,590
--
7,941
9,893
41,105
326
431
722
Total Capital Lease Obligations
18,820
46,603
6,484
58,939
1,479
1,245
2,129
5,195
6,100
2,124
--11,783
---
590
2,129
16,978
6,100
--
655
---2,124
32
36
-(26)
52
Total Mortgages and Other Borrowings
16,793
11,783
25,797
2,779
94
Revenue Bonds
Moores cancer center
Thornton hospital
19,463
51,195
(5)
--
-3,260
19,458
47,935
886
2,452
Total Revenue Bonds
70,658
(5)
3,260
67,393
3,338
Mortgages and Other Borrowings
Energy efficiency projects
La jolla playhouse
Medical center seismic improvement phase 2
Rady school of management
Rebecca and john moores ucsd cancer center
San Diego Campus
$
106,954
$
58,381
$
35,586
$
129,749
$
4,930
SUMMARY SCHEDULE OF LONG TERM DEBT
(UNAUDITED)
(Dollars in Thousands)
Total Long Term Debt Recorded at the
San Diego Campus
Total Long Term Debt Recorded at the
Office of the President
Total Long Term Debt
Outstanding
July 1, 2008
Additions/
Adjustments
Repayments
Outstanding
June 30, 2009
$
$
$
$
106,954
1,026,629
58,381
153,594
$ 1,133,583
$
54
211,975
$
35,586
129,749
FY 08/09
Interest
$
4,930
41,204
1,139,019
40,792
76,790
$ 1,268,768
$ 45,722
University of California, San Diego practices the
Principles of Community that provides a framework
for diversity and affirms the unique contribution of
each member of the UCSD community.
Compiled and edited by UCSD Business & Financial Services