University of California, San Diego
Detailed Financial Schedules
For the Year Ended June 30, 2004
UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Unaudited Detailed Financial Schedules
for the Year Ended June 30, 2004
CONTENTS
A Letter from the Controller
1
Financial Overview
2-6
Statement of Net Assets
7
Statement of Revenues, Expenses, and Changes
in Net Assets
8
Statement of Cash Flows
9
Notes to the Financial Schedules
10 - 19
Combined Sources and Uses
20 - 21
The Past Decade
22 - 24
Current Funds Revenues
25 - 26
Current Funds Expenditures by
Uniform Classification Category
27 - 32
Current Funds Expenditures by Department
33 - 48
Current Funds Expenditures - Financial Aid
49 - 51
Current Funds Expenditures by Fund Source
52 - 55
Current Funds Expenditures by
Expenditure Category by Fund Source
56 - 57
Current Funds Expenditures by Department – Loc “O”
58 - 59
FINANCIAL OVERVIEW (UNAUDITED)
University of California, San Diego
Introduction
The San Diego campus of the University of California was founded in 1912 and designated a general campus in 1959. During the
fiscal year ended June 30, 2004, the San Diego Campus averaged 23,550 employees – 6,959 academic and 16,591 staff - and in
the Fall Quarter served 24,707 students – 19,872 undergraduate and 4,835 graduate and professional students. Academic
programs are conducted in the residential colleges (Revelle, Muir, Thurgood 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.
The following discussion and analysis provide an overview of the financial performance of the University of California, San Diego
and are designed to assist readers in the understanding of the financial position and operating activities for the year ended June 30,
2004, with selected comparative information for the year ended June 30, 2003. The discussion and analysis should be read in
conjunction with the accompanying financial statements and notes to the financial schedules.
Summarized, unaudited financial statements for the campus presented in the format prescribed by the Governmental Accounting
Standards Board (GASB) 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. The audited, consolidated financial statements of the University of California are available at
http://www.ucop.edu/ucophome/busfin/reports.html.
FINANCIAL HIGHLIGHTS
Statement of Net Assets
The statement of net assets (see page 7) presents the financial position of the university at the end of the fiscal year. It displays all
the university’s assets and liabilities. The difference between assets and liabilities is net assets, representing a measure of the
current financial condition of the university. At June 30, 2004, the university’s net assets were $1.4 billion, with assets of $2.7
billion and liabilities of $1.3 billion.
CONDENSED STATEMENT OF NET ASSETS
(UNAUDITED)
(in thousands of dollars)
2004
2003
ASSETS
$
Current assets
Noncurrent assets (including capital assets)
860,715
$
1,860,070
Total assets
821,346
1,674,991
$
2,720,785
$
$
453,441
$
2,496,337
LIABILITIES
Current liabilities
Noncurrent liabilities
833,995
Total liabilities
382,783
839,707
$
1,287,436
$
1,222,490
$
788,050
$
681,146
NET ASSETS
Invested in capital assets, net of related debt
Restricted
Nonexpendable
118,132
Expendable
101,951
91,503
425,216
392,137
Unrestricted
Total net assets
$
2
1,433,349
109,061
$
1,273,847
FINANCIAL OVERVIEW (UNAUDITED) - continued
University of California, San Diego
Assets
The university’s total assets have increased by $224.4 million to $2.7 billion in 2004, compared to $2.5 billion in 2003, primarily due
to increases in medical center, state and federal government accounts receivables, and capital assets.
Cash & equity in treasurer’s investments - The university’s cash and equity in treasurer’s investments totaled $618.8 million at the
end of 2004; $604.7 million at the end of 2003. Investments classified as current assets are generally fixed income securities in the
Short-term Investment Pool (STIP) with a maturity date within one year that are used for operating purposes. The increase is due
to an increase in cash for the Preuss School, UCSD’s sponsored charter school, and transfers from the Office of the President for
allocations of Educational Fund, Opportunity Fund, and Educational Fee Funding.
Accounts receivable, net - Accounts receivable include: amounts due from the state and federal government; associated with
medical center patient care; and from others, including private and local government grants and contracts and student tuition and
fees. Accounts receivable increased by $28.5 million to $204.7 million in 2004 from $176.2 million in 2003. The increase in state
and federal government receivables is due primarily to the timing of State Public Works Board (SPWB) lease revenue bond claims
revenue recognition. An increase in the volume of inpatient and outpatient revenues caused a proportionate increase in medical
center accounts receivable.
Capital assets, net - Capital assets include land, infrastructure, buildings and improvements, equipment, libraries, special collections,
and construction in progress. Capital assets, net of accumulated depreciation, increased by $170.7 million in 2004. Spending for
capital assets continues at an accelerated pace to provide facilities to accommodate both current and future enrollment growth as
well as the growth in research activity. Projects with accumulated expenditures in excess of $25 million completed this fiscal year
include the Leichtag Family Foundation Biomedical Building, $52.1 million, and the Eleanor Roosevelt Housing and Dining Facility,
$95.4 million. At June 30, 2004, capital projects under construction with a budget in excess of $25 million are as follows:
Rebecca and John Moores UCSD Cancer Center
$104.8 million
Cal (IT)2 Facility
$102.5 million
East Campus Graduate Housing
$78 million
University Centers Expansion and Renovation
$73.4 million
Skaggs School of Pharmacy and Pharmaceutical Sciences Building
$45.5 million
Medical Center-Hillcrest Seismic Improvements
$43.5 million
Supercomputer Center Expansion
$41.7 million
Mayer Hall Physics Renovations and Addition
$41.3 million
Computer Science and Engineering Building
$41.2 million
Rady School of Management Facility Phase I
$31.4 million
Student Academic Facility
$30.2 million
Hopkins Parking Structure
$29.7 million
Accumulated depreciation increased from $1.5 billion in 2003 to $1.6 billion in 2004. Depreciation expense was $140.1 million for
2004 and $129.3 million for 2003.
Endowments - Noncurrent assets include the university’s permanent endowments, funds functioning as endowment, and life-income
funds. Endowment funds are invested in perpetuity, the investment income becoming available to the campus for use in accordance
with any conditions stipulated by the donor. The San Diego campus' endowment funds, administered by the Office of the President,
had a book value of $51.8 million (market value $118.1 million) at June 30, 2004. Income from campus endowment funds is
recorded at the Office of the President and transferred to the campus annually; such amounts are reflected in this report as
additions to current funds. Income from UCSD Foundation endowments is recorded as revenue by the campus when received from
the Foundation.
SAN DIEGO CAMPUS ENDOWMENT FUNDS
(in thousands of dollars)
2003-2004
Book Value
Market Value
Income Transferred to Campus
$
51,776
118,132
4,725
3
2002-2003
$
54,806
109,061
4,532
Increase/
(Decrease)
(5.5%)
8.3%
4.3%
FINANCIAL OVERVIEW (UNAUDITED) - continued
University of California, San Diego
Other assets - Other assets, including investments held by trustees, pledges receivable, notes receivable, and inventories totaled
$75.9 million in 2004, an increase of $2 million from 2003. The notes receivable increase was due to an increase in the number of
students and fees which resulted in a proportionate increase in the number of loans issued to students.
Liabilities
The university’s liabilities grew to $1.3 billion in 2004, compared to $1.2 billion in 2003 primarily, as a result of debt issued to finance
capital expenditures. Capital expenditures are financed from a variety of sources, including revenue bonds, certificates of
participation, loans, and leases.
Long-term debt – The university’s long term debt increased by $63.9 million to $914.4 million in 2004 compared to $850.5 million in
2003. The increase is primarily due to SPWB lease revenue bond obligations to finance capital projects.
Other liabilities - Other liabilities consist of accounts payable, accrued salaries and benefits, deferred revenue, funds held for others,
and federal refundable loans. Other liabilities increased by $1.1 million to $373 million in 2004 from $371.9 million in 2003. The
increase is primarily due to an increase in expenditure accruals for capital projects.
Net Assets
Net assets represent the residual interest in the university’s assets after all liabilities are deducted. The university’s net assets grew
to $1.4 billion in 2004, compared to $1.3 billion in 2003. Net assets are reported in the following categories: invested in capital
assets, net of related debt; restricted nonexpendable; restricted expendable; and unrestricted.
Invested in capital assets, net of related debt - The portion of net assets invested in capital assets, net of accumulated depreciation
and the related outstanding debt used to finance the acquisition, construction, or improvement of these capital assets, grew to $788
million in 2004, compared to $681.1 million in 2003. The increase represents the university’s continued investment in its physical
facilities in excess of the related financing and depreciation expense, and accounts for the majority of the university’s overall
increase in its net assets.
Restricted nonexpendable – Net assets subject to externally imposed restrictions that must be retained in perpetuity are classified as
nonexpendable net assets. This category includes permanent endowment funds that are held by the Office of the President. The
fair value of endowment funds totaled $118.1 million in 2004 and $109.1 million in 2003.
Restricted expendable - Restricted expendable net assets are subject to externally imposed restrictions governing their use. This
category of net assets increased 11.4 percent to $102 million from $91.5 million in 2003. The increase is primarily due to
segregating net assets to payoff long-term debt associated with the construction of capital assets.
Unrestricted - Under Generally Accepted Accounting Principles, net assets that are not subject to externally imposed restrictions
governing their use must be classified as unrestricted for financial reporting purposes. Although unrestricted net assets are not
subject to externally imposed restrictions, substantially all of these net assets are allocated for academic and research initiatives and
programs, for capital purposes, or other purposes. Unrestricted net assets grew to $425.2 million in 2004 compared to $392.1
million in 2003. The increase is due to increases in medical center, summer session, and housing major maintenance reserves.
4
FINANCIAL OVERVIEW (UNAUDITED) - continued
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 8) is a presentation of the university’s results of
operation for the year. In accordance with GASB requirements, certain significant revenues relied upon and budgeted for
fundamental operational support of the core instructional mission of the university are mandated to be recorded as nonoperating
revenues, including state educational appropriations, state financing appropriations, private gifts, and investment income. A
summarized comparison of the operating results for the years ended June 30, 2004 and 2003 is presented below (in thousands of
dollars):
2004
Operating revenues
$
Operating expenses
1,568,578
2003
$
1,417,640
1,829,467
1,715,461
335,452
351,611
74,563
53,790
State capital appropriations
22,212
24,107
Capital gifts and grants
43,885
28,325
Transfers to/from Office of the President and other campuses
32,571
58,459
98,668
110,891
173,231
164,681
Net nonoperating revenues (expenses)
Income before other changes in net assets
Total other changes in net assets
Increase in net assets
Net assets, beginning of year
1,901,204
1,736,523
Net assets, end of year
2,074,435
1,901,204
Add endowment funds administered at the Office of the President
118,132
109,061
Less long-term debt recorded at the Office of the President
759,218
$
Net assets, end of year, adjusted
1,433,349
736,418
$
1,273,847
Revenues
Revenues to support the university’s core activities including those classified as nonoperating revenues, increased in 2004 by $138
million. The university has diversified sources of revenue. State of California educational appropriations, in conjunction with student
tuition and fees, are the core components that support the instructional mission of the university. Grants and contracts provide
opportunities for the undergraduate and graduate students to participate in basic research alongside some of the most prominent
researchers in the country. Gifts to the university allow crucial flexibility to faculty for support of their fundamental activities or new
academic initiatives. Other significant revenues include medical center operations, educational activities, and auxiliary enterprises
such as student housing, food service operations, and parking.
Expenses
Expenses associated with the university’s core activities, including those classified as nonoperating expenses, increased from 2003 to
2004 by $113.7 million.
Other Nonoperating Activities
The loss on disposal of capital assets increased to $8.5 million in 2004, compared to $4.9 million in 2003, due to an increase in the
disposal of equipment.
Other Changes in Net Assets
Similar to other nonoperating activities, other changes in net assets are also not available to support the university’s operating
expenses in the current year. State capital appropriations and capital gifts and grants may only be used for the purchase or
construction of the specified capital asset. Capital gifts and grants rose 54.9 percent to $43.9 million in 2004 primarily as a result of
capitalizing equipment in which the government retains a reversionary interest.
In accordance with GASB’s reporting standards, operating losses were $260.9 million in 2004 and $297.8 million in 2003. However,
these operating losses were more than offset by $343.9 million in 2004 and $356.5 million in 2003 of net revenues and expenses
that are required by GASB to be classified as nonoperating but remain available to support operating activities of the university.
Therefore, revenue to support core activities exceeded associated expenses by $83 million in 2004 and $58.7 million in 2003. This
income is restricted by either legal or fiduciary obligations, allocated for academic and research initiatives or programs, necessary for
debt service, or required for capital purposes.
5
FINANCIAL OVERVIEW (UNAUDITED) - continued
University of California, San Diego
Another useful presentation of revenues and expenses is by combined sources and uses:
COMBINED SOURCES AND USES
(in thousands of dollars)
Percentage
2004
2003
Change
SOURCES
Grants and contracts
638,852
33.3%
583,271
32.8%
Medical center
498,250
26.0%
455,909
25.6%
9.3%
State educational appropriations
268,539
14.0%
295,733
16.6%
-9.2%
Educational activities
163,853
8.5%
148,585
8.3%
10.3%
Student tuition and fees, net of allowances
144,887
7.6%
119,801
6.7%
20.9%
Auxiliary enterprises, net of allowances
100,455
5.2%
88,325
5.0%
13.7%
Private gifts
51,991
2.7%
38,571
2.2%
34.8%
Other, net of allowances
22,294
1.2%
22,067
1.2%
1.0%
State financing appropriations
16,775
0.9%
14,699
0.8%
14.1%
12,401
$ 1,918,297
0.6%
100.0%
13,329
$ 1,780,290
0.7%
100.0%
-7.0%
7.8%
Investment income
Total
$
$
9.5%
USES
922,457
50.3%
869,260
50.5%
6.1%
267,981
14.6%
242,725
14.1%
10.4%
Other
247,071
13.5%
238,339
13.8%
3.7%
Benefits
185,529
10.1%
167,266
9.7%
10.9%
Depreciation and amortization
Salaries and wages
Supplies and materials
$
$
140,104
7.6%
129,299
7.5%
8.4%
Utilities
48,769
2.7%
45,068
2.6%
8.2%
Scholarships and fellowships
17,644
1.0%
23,606
1.4%
-25.3%
5,722
$ 1,835,277
0.3%
100.0%
6,034
$ 1,721,597
0.4%
100.0%
-5.2%
6.6%
Interest expense
Total
Statement of Cash Flows
The statement of cash flows (see page 9) provides additional information about the university’s financial results, by reporting major
sources and uses of cash. The university invests its available cash balances on a daily basis.
In 2004, the net cash outflow from operating activities was $132.8 million, offset by $322 million of cash provided by noncapital
financing activities. Similarly, in 2003 $143.2 million of cash was used for operating activities, offset by $334.1 million of cash
provided by noncapital financing activities. Noncapital financing activities, as defined by GASB, includes state educational
appropriations and gifts received for other than capital purposes which are used to support operating activities.
The net cash outflow from capital and related financing activities was $218.2 million in 2004 and $214.4 million in 2003. The
primary uses of cash were capital asset purchases and principal/interest payments. Cash sources include new external financing,
state capital appropriations, and gifts for other capital purposes.
Economic Factors
Major financial strengths of the university include a diverse source of revenues, including those from the state of California, student
tuition and fees, federally sponsored grants and contracts, medical centers, private support, and self–supporting enterprises. The
university remains highly competitive in terms of attracting federal grant and contract revenue, with fluctuations in the university’s
share closely paralleling trends in the budget of federal research granting agencies.
6
University of California and Campus Foundation, San Diego
Statement of Net Assets (UNAUDITED)
June 30, 2004 and 2003 (in thousands of dollars)
San Diego
2004
ASSETS
Current Assets
Cash & equity in treasurer's investments
Short term 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
Investments held by trustees
Pledges receivable, net
Notes receivable
Land, buildings, equipment, libraries, and special collections
Less: Accumulated depreciation
Other noncurrent assets
Total noncurrent assets
Total assets
$
618,782
-1,703
-64,723
80,229
59,770
2,898
3,121
17,879
11,610
860,715
LIABILITIES
Current Liabilities
Accounts payable
Accrued salaries and benefits
Deferred revenue
Current portion of long-term debt
Funds held for others
Liabilities to life beneficiaries
Other current liabilities
Total current liabilities
Noncurrent Liabilities
Federal refundable loans
Liabilities to life beneficiaries
Long-term debt
Revenue bonds
Certificates of participation
Mortgages and other borrowings
Capital lease obligations
Other noncurrent liabilities
Total noncurrent liabilities
Total liabilities
NET ASSETS
Invested in capital assets, net of related debt
Restricted
Nonexpendable
Endowments
Annuity and life income funds
Expendable
Endowments
Endowment Income
Annuity and life income funds
Funds functioning as endowments
Grants and contracts
Gifts
Capital projects
Debt service
Other
Unrestricted
Total net assets
$
Campus Foundation
2004
2003
2003
$
604,670
-1,680
-49,100
70,452
56,662
4,184
4,191
17,598
12,809
821,346
$
702
57,964
-----18,731
--1
77,398
$
4,861
56,949
-----10,492
--817
73,119
118,132
5,958
5,601
22,599
3,265,239
(1,561,944)
4,485
1,860,070
2,720,785
109,061
5,958
4,874
19,578
2,991,254
(1,458,708)
2,974
1,674,991
2,496,337
219,830
-34,196
---22
254,048
331,446
197,754
-27,783
---23
225,560
298,679
112,279
41,997
69,183
142,704
1,702
-85,576
453,441
95,006
44,679
67,369
72,638
3,337
-99,754
382,783
507
---2,486
2,588
-5,581
751
---2,488
2,417
-5,656
20,959
--
21,152
--
-15,235
-13,836
552,182
36,400
13,575
169,547
41,332
833,995
1,287,436
584,491
38,174
16,315
138,912
40,663
839,707
1,222,490
----1,302
16,537
22,118
----1,240
15,076
20,732
788,050
681,146
--
--
-51,776
--
-54,806
--
-124,635
3,041
-115,597
5,933
66,356
7,323
---58,578
19,865
16,273
(88)
425,216
1,433,349
54,255
5,312
--(23)
59,865
18,879
7,531
(61)
392,137
1,273,847
62,717
-6,537
8,718
-99,809
---3,872
309,329
37,234
-7,170
8,670
-98,134
---5,208
277,946
See accompanying Notes to the Financial Schedules
7
$
$
$
University of California and Campus Foundation, San Diego
Statement of Revenues, Expenses and Changes in Net Assets (UNAUDITED)
Years Ended June 30, 2004 and 2003 (in thousands of dollars)
San Diego
2004
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
$
144,887
Campus Foundation
2004
2003
2003
$
119,801
$
--
$
--
525,908
17,547
86,620
8,777
458,725
24,627
92,089
7,830
-----
-----
498,250
163,853
100,455
-22,281
1,568,578
455,909
148,585
88,325
-21,749
1,417,640
---46,453
291
46,744
---47,700
2,773
50,473
922,457
185,529
17,644
48,769
267,981
140,104
-246,983
1,829,467
(260,889)
869,260
167,266
23,606
45,068
242,725
129,299
-238,237
1,715,461
(297,821)
------41,990
1,496
43,486
3,258
------38,476
3,424
41,900
8,573
NONOPERATING REVENUES (EXPENSES)
State educational appropriations
State financing appropriations
Private gifts
Investment income
Other nonoperating revenues
Realized gain (loss) on sale of investments
Unrealized appreciation (depreciation) on investments
Interest expense
Change in value of annuity and life income liabilities
Loss on disposal of capital assets, net
Other nonoperating expenses
Net nonoperating revenues (expenses)
Income before other changes in net assets
268,539
16,775
51,991
12,401
13
--(5,722)
-(8,457)
(88)
335,452
74,563
295,733
14,699
38,571
13,329
318
--(6,034)
-(4,903)
(102)
351,611
53,790
---5,807
--19,187
---8,523
--5,316
(4,182)
--20,812
24,070
(7,643)
--6,196
14,769
OTHER CHANGES IN NET ASSETS
State capital appropriations
Capital gifts and grants
Permanent endowments
Transfers to/from Office of the President and other campuses
Total other changes in net assets
Increase in net assets
22,212
43,885
-32,571
98,668
173,231
24,107
28,325
-58,459
110,891
164,681
--7,313
-7,313
31,383
--18,910
-18,910
33,679
NET ASSETS
Net assets, beginning of year
Net assets, end of year
1,901,204
2,074,435
1,736,523
1,901,204
277,946
309,329
244,267
277,946
Add endowment funds administered at the Office of the President
Less long-term debt recorded at the Office of the President
Net assets, end of year, adjusted
118,132
759,218
1,433,349
109,061
736,418
1,273,847
--309,329
--277,946
OPERATING EXPENSES
Salaries and wages
Benefits
Scholarships and fellowships
Utilities
Supplies and materials
Depreciation and amortization
Campus foundation grants
Other operating expenses
Total operating expenses
Operating income (loss)
$
See accompanying Notes to the Financial Schedules
8
$
$
$
University of California and Campus Foundation, San Diego
Statement of Cash Flows (UNAUDITED)
Years Ended June 30, 2004 and 2003 (in thousands of dollars)
San Diego
2004
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
Payments to employees
Payments to suppliers and utilities
Payments for benefits
Payments for scholarships and fellowships
Loans issued to students and employees
Collections of loans to students and employees
Payments to campuses
Other receipts (payments)
Net cash provided (used) by operating activities
$
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
State educational appropriations
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
Purchases of capital assets
Principal paid on debt and capital lease
Interest paid on debt and capital leases
Net cash provided (used) by capital and related activities
144,719
642,703
$
$
119,734
587,665
$
---
$
---
487,089
156,197
100,904
-(922,212)
(532,009)
(184,841)
(17,644)
(6,495)
4,493
-(5,751)
(132,847)
460,521
147,802
88,078
-(862,850)
(499,120)
(166,809)
(23,606)
(4,110)
4,791
-4,704
(143,200)
---28,615
------(41,341)
(4,900)
(17,626)
---41,407
------(39,821)
-1,586
268,539
53,507
(68)
321,978
295,733
38,113
216
334,062
-6,720
-6,720
-10,013
-10,013
21,156
11,776
21,516
35,333
198
(293,475)
(9,821)
(4,843)
(218,160)
24,523
4,844
17,266
8,600
176
(245,094)
(24,977)
218
(214,444)
----------
----------
-----
-----
64,396
(66,608)
8,913
6,701
28,182
(47,159)
8,522
(10,455)
195,479
(58,107)
(29,300)
77,732
(22,835)
10
81
(119,919)
43,141
14,112
604,670
618,782
160,895
(31,962)
(21,952)
105,753
(32,725)
(159)
118
(109,066)
70,902
47,320
557,350
604,670
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sale and maturities of investments
Purchases of investments
Investment income, net of investment expense
Net cash provided (used) by investing activities
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 (decrease) in cash
Cash beginning of year
Cash end of year
Campus Foundation
2004
2003
2003
$
RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES
Operating income (loss)
$ (260,889)
$ (297,821)
Depreciation and amortization expense
140,104
129,299
Allowance for doubtful accounts
1,956
(549)
Change in assets and liabilities
Receivables, net
(17,375)
4,386
Pledges receivables
--Inventories
(281)
(358)
Deferred charges
1,199
(2,778)
Other assets
(1,510)
(242)
Accounts payable
18,413
(21,029)
Accrued salaries and benefits
(2,682)
1,975
Deferred revenue
1,756
7,809
Annuities payable
--Other liabilities
(13,538)
36,108
(132,847) $
(143,200)
Net cash used by operating activities
$
See accompanying Notes to the Financial Schedules
9
$
$
$
---------(4,205)
4,907
702 $
---------1,144
3,717
4,861
3,258
-1,489
8,573
-366
-(16,142)
--(3,443)
(202)
--(2,586)
-(17,626)
$
$
-(7,196)
--(750)
(1,305)
--1,898
-1,586
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED)
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 2003-2004 fiscal year in
furtherance of the major objectives of the institution - instruction, research, public service, and patient care.
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 endowment, 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 endowment are primarily gifts and related gains that are treated as endowments. Annuity and life income
funds are held in trust with the annuity or income paid periodically to designated beneficiaries.
LOAN FUNDS
Loan funds consist of monies designated for loans to students, faculty, and staff. Loan funds are provided from federal student
loan programs, university funds, and private donations.
PLANT FUNDS
The plant funds group includes four subgroups: unexpended plant funds, renewal and replacement funds, retirement of
indebtedness funds, and investment in plant funds.
Unexpended plant funds are designated for the improvement or expansion of facilities of the campus. This includes land and
building acquisitions, construction of new facilities, initial equipping of new buildings, renovation, remodeling and alteration of
existing facilities, and general planning, studies, and surveys connected with the physical planning of the campus. Unexpended
plant funds are provided by state of California appropriations, federal grants, private gifts and grants, loan and bond issue
proceeds, and transfers from current funds.
Renewal and replacement funds, consisting of current funds transfers from self-supporting campus activities, are designated for use
in the acquisition, construction, or replacement of capital assets.
Retirement of indebtedness funds have been established to record debt service payments and to accumulate funds for the
retirement of specific outstanding loans, bonds, and certificates of participation. The majority of these funds are maintained at the
Office of the President and, therefore, not all such funds are included in the campus financial schedules.
As projects are completed and are capitalized, the capitalized amounts and any related liabilities are transferred to the investment in
plant subgroup. Within the investment in plant subgroup is recorded the original cost, or the fair market value in the case of gifts,
of the land, buildings, libraries and special collections, intangibles and equipment assets of the university. Related liabilities
consisting of Regents’ loans, State Public Works Board loans, bank and commercial paper loans, bonds, conditional sales contracts,
and certificates of participation, administered by both the San Diego Campus and the Office of the President, are shown on the
statement of net assets.
10
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
4. Accounting Changes Implemented in 2004 - During 2004, the university adopted GASB statement No. 39, Determining Whether
Certain Organizations are Component Units. As a result, the financial statements and certain footnote disclosures related to the
university’s legally separate, tax-exempt campus foundation are presented discretely in the financial statements.
5. Cash and Cash Equivalents - The Office of the President/Treasurer’s Office maintains centralized management for substantially all
of the university’s cash. To minimize cash held in demand-deposit accounts, balances are transferred into investment accounts on a
daily basis.
6. Investments - Investments are generally stated at fair value. The Regents, as the governing Board, are responsible for the
management of the university’s investments and establish policy that is carried out by the Treasurer.
All of the university’s fund groups participate in the Short Term Investment Pool (STIP). Current funds to provide for payroll,
construction expenditures and other operating expenses are invested in STIP until expended.
7. Investments Held by Trustees - The university has entered into agreements with trustees to maintain trusts for the university’s
self-insurance programs, long-term debt requirements, and for capital projects. All investments held by trustees are insured,
registered, or held by the university’s trustee or custodial bank, as fiduciary for the bondholder or as agent for the university.
Investments held by trustees in the current funds group include separate trusts for self-insured workers’ compensation and
professional medical and hospital liability programs.
The trust agreements for long-term debt permit trustees to invest in U.S. and state government or agency obligations, commercial
paper or other corporate obligations meeting certain credit rating requirements.
8. Accounts Receivable - Accounts receivable include reimbursements due from state and federal sponsors of externally funded
research, patient billings, and other receivables. Accounts receivable and the allowance for uncollectible amounts at June 30, 2004
and 2003 are as follows (in thousands of dollars):
State and Federal
Government
At June 30, 2004:
Accounts receivable
Allowance for uncollectible amounts
Accounts receivable, net
At June 30, 2003:
Accounts receivable
Allowance for uncollectible amounts
Accounts receivable, net
$
$
$
$
Medical
Center
64,723
-64,723
$
49,100
-49,100
$
$
$
Other
86,224
(5,995)
80,229
$
75,072
(4,620)
70,452
$
$
$
Total
62,202
(2,432)
59,770
$
58,632
(1,970)
56,662
$
$
$
213,149
(8,427)
204,722
182,804
(6,590)
176,214
9. Pledges Receivable - Unconditional pledges of private gifts to the university to be paid in the future are recorded as pledges
receivable and revenue in the year promised at the present value of expected cash flows. Conditional pledges, including pledges of
endowments to be received in future periods and intentions to pledge, are recognized when the specified conditions are met or
when the promise is made. The composition of pledges receivable at June 30, 2004 and 2003 for both the university and campus
foundation are summarized as follows (in thousands of dollars):
San Diego
Total pledges receivable outstanding
Unamortized discount to present value
Allowance for uncollectible pledges
Total pledges receivable, net
Less: Current portion of pledges receivable
Noncurrent portion of pledges receivable
$
$
2004
9,404 $
(439)
(465)
8,500
2,898
5,601 $
11
Campus Foundation
2003
9,936
(381)
(497)
9,058
4,184
4,874
$
$
2004
75,048 $
(18,369)
(3,752)
52,927
18,731
34,196 $
2003
45,265
(4,727)
(2,263)
38,275
10,492
27,783
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
10. Notes Receivable - Loans to students are provided from federal student loan programs and from university sources. Notes
receivable at June 30, 2004 and 2003, along with the allowance for uncollectible amounts, are as follows (in thousands of dollars):
Current
Portion
At June 30, 2004:
Notes receivable
Allowance for uncollectible amounts
Notes receivable, net
$
$
At June 30, 2003:
Notes receivable
Allowance for uncollectible amounts
Notes receivable, net
$
$
Noncurrent
Portion
Total
4,393 $
(1,272)
3,121 $
23,957 $
(1,358)
22,599 $
28,350
(2,630)
25,720
5,351 $
(1,160)
4,191 $
20,930 $
(1,352)
19,578 $
26,281
(2,512)
23,769
11. Fixed Assets - Land, infrastructure, buildings and improvements, equipment, libraries, and special collections are recorded at
cost at the date of acquisition or fair value at the date of donation in the case of gifts. Interest on borrowings to finance facilities is
capitalized during construction, net of any investment income earned during the temporary investment of project related
borrowings. Depreciation is calculated using the straight-line method over the estimated economic life of the asset. The
university’s capital asset activity for the year ended June 30, 2004 and 2003 is as follows (in thousands of dollars):
Capital assets acquired through federal grants and contracts where the federal government retains a reversionary interest are
capitalized and depreciated. Inexhaustible capital assets such as land or special collections that are protected, preserved, and held
for public exhibition, education or research, including art, museum, scientific, and rare book collections, are not depreciated.
Total
Additions
$
3,345
116,818
69,909
Original Cost
Land
Infrastructure
Buildings & improvements
Equipment
2002
$
32,296
70,961
1,466,975
669,125
Libraries
Special collections
Construction in progress
Capital assets, at original cost
326,936
10,587
202,865
$ 2,779,745 $
Accumulated Depreciation
Infrastructure
Buildings & improvements
Equipment
Libraries
Accumulated depreciation
Capital assets, net
Estimated
Economic
Lives
(years)
25
$
15-33
2-20
1-15
2002
30,752
639,205
474,408
228,956
1,373,321
Disposals
$
(80)
(324)
(47,129)
11,540
9,085
50,175
260,872 $
Depreciation
&
Amortization
$
2,660
55,561
58,604
12,474
129,299
$ 1,406,424
2003
$
32,296
74,226
1,583,469
691,905
(1,830)
(49,363) $
Total
Additions
$
842
189,543
98,439
338,476
17,842
253,040
2,991,254 $
Disposals &
Transfers
2003
$
11 $
33,423
(166)
694,600
(43,757)
489,255
241,430
(43,912)
1,458,708
$ 1,532,546
Disposals
$
(394)
(45,273)
12,425
904
17,499
319,652 $
Depreciation
&
Amortization
$
2,679
61,756
63,983
11,686
140,104
$
(45,667) $
2004
32,296
75,068
1,772,618
745,071
350,901
18,746
270,539
3,265,239
Disposals &
Transfers
$
$
(115)
(36,753)
(36,868)
2004
36,102
756,241
516,485
253,116
1,561,944
$
1,703,295
12. Endowments - The campus endowment funds are invested and administered by the Endowment and Investment Accounting
unit of the Office of the President. Income from campus endowment funds is recorded at the Office of the President and
transferred to the campus annually. The university’s endowment income distribution policies are designed to preserve the value of
the endowment and to generate a predictable stream of spendable income.
UC San Diego Foundation also invests with the Office of the President in accordance with the Endowment Investment and Spending
Policies and Guidelines adopted by the board of trustees and Uniform Management of Institutional Funds Act (UMIFA).
For financial statement presentation, selected statements have been adjusted to include campus endowment funds and UC San
Diego endowment funds recorded at the Office of the President. Campus endowment funds had a book value of $51.8 million
(market value of $118.1 million) at June 30, 2004 and UC San Diego Foundation endowment funds had a book value of $124.6
million (market value of $178.4 million) at June 30, 2004. The statement of net assets has been adjusted to reflect an increase in
noncurrent assets and net assets. In the statement of revenues, expenses, and changes in net assets, the net assets, end of year
12
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
totals have been increased to reflect endowment funds recorded at the Office of the President. The statement of cash flows has
not been adjusted for the campus endowment funds.
13. 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 $119.8 million ($109.4 million for 2003).
14. 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, 2004 are summarized as follows (in thousands of dollars):
Total
Medical group
$
Health plan
42,066
14,022
School of medicine recharge & support services
6,786
Marine sciences recharge & support services
3,598
Shipboard technical support - administration
3,455
Academic affairs recharge & support services
2,337
Managed care
33
Student affairs recharge & support services
Total Academic Support Other
2
$
72,299
15. New Accounting Pronouncements - GASB has issued Statement No. 40, Deposit and Investment Risk Disclosures, effective for
the university’s fiscal year beginning July 1, 2004. Statement No. 40 establishes additional disclosure requirements addressing
common risks of investments. The Statement will have no effect on the university’s net assets or changes in net assets. In
November 2003, GASB issued Statement No. 42, Accounting and Reporting for Impairment of Capital Assets and for Insurance
Recoveries, effective for the university’s fiscal year beginning July 1, 2005. Statement No. 42 requires an evaluation of prominent
events or changes in circumstances to determine whether an impairment loss should be recorded and any insurance recoveries be
netted with the impairment loss. The university is currently evaluating potential effects on its financial statements.
16. Commitments and Contingencies - Substantial amounts are received and expended by the university, including its medical
center, under federal and state programs, and are subject to audit by cognizant governmental agencies. This funding relates to
research, student aid, medical center operations, and other programs. University management believes that any liabilities arising
from such audits will not have a material effect on the university’s financial position.
Operating lease expenditures and other rental costs for the year ended June 30, 2004 were $17.2 million and $13.8 million for the
year ended June 30, 2003. Future minimum payments on operating leases extending beyond one year are as follows (in thousands
of dollars):
Year Ending
June 30
2005
2006
2007
2008
2009
2010-2014
2015-2019
2020-2024
2025-2029
2030-2034
2035-2039
2040-2044
Total
$
$
Minimum Annual
Lease Payments
12,715
9,305
7,181
4,058
2,361
3,239
3,031
3,441
3,897
4,393
5,012
608
59,241
13
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
17. Debt - The university may finance the construction, renovation, and acquisition of certain facilities and equipment through the
issuance of debt obligations. Commercial paper provides for interim financing. Long-term financing includes revenue bonds,
certificates of participation, loans and other borrowings, and capital lease obligations. Some loans, bonds, and certificates of
participation provide financing for projects on more than one campus and are accounted for centrally at the Office of the President.
For financial statement presentation, selected statements have been adjusted to include long-term debt recorded at the Office of
the President totaling $759.2 million as of June 30, 2004 and $736.4 million as of June 30, 2003. The statement of net assets has
been adjusted to reflect an increase in liabilities and a reduction in net assets. In the statement of revenues, expenses, and
changes in net assets, the net assets, end of year total has been reduced to reflect long-term debt recorded at the Office of the
President. The statement of cash flows has not been adjusted. Following schedules show the detail of combined debt for the years
ending June 30, 2004 and 2003; long-term debt recorded at the San Diego campus, including unsecured internal financing loans;
and long-term debt recorded at the Office of the President (in thousands of dollars):
COMBINED SCHEDULE OF LONG-TERM DEBT
FOR THE SAN DIEGO AND OFFICE OF THE PRESIDENT HELD DEBT
Outstanding
Outstanding
Interest
Maturity
Campus
OP
Total
Rate
Years
Recorded
Recorded
June 30, 2004
6.5%
2004-2014
4-9%
2004-2009
8,126
various
2004-2008
30,325
89,297
119,622
various
2004-2023
54,061
125,956
180,017
5.1-10%
2004-2020
62,680
3-12%
2004-2036
--
434,837
434,837
4.1-11%
2004-2032
--
70,953
70,953
5-7%
2004-2032
--
38,175
38,175
Regents' Loans
unsecured internal financing
$
836
$
--
$
836
Conditional Sales Contracts
secured by fixed assets
--
8,126
Bank and Commercial Paper Loans
secured by fixed assets and net revenues
State Public Works Board Loans
secured by fixed assets
Revenue Bonds
Hospital revenue bonds
secured by revenues
--
62,680
Variable rate demand revenue bonds
secured by revenues
Research facility revenue bonds
secured by Regents' funds
Certificates of Participation
secured by fixed assets
Total Long Term Debt
$
156,028
$
759,218
$
110,059
$
915,246
SUMMARY OF CURRENT AND NONCURRENT LIABILITIES
Current Portion of Long Term Debt
$
Long Term Debt
32,680
$
123,348
Total Long Term Debt
$
14
156,028
649,159
$
759,218
142,739
772,507
$
915,246
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
Outstanding
July 1, 2003
Commercial Paper Loans
California institute of telecommunications and
information technologies
Central utilities cogeneration addition
Multi-purpose building
Rebecca & john moores ucsd cancer center
Total Commercial Paper Loans
$
7,461
460
2,807
19,871
Additions/
Adjustments
$
5,559
4,051
11,870
37,218
Repayments
$
-----
Outstanding
June 30, 2004
$
13,020
4,511
14,677
57,089
FY 03/04
Interest
$
-----
30,599
58,698
--
89,297
--
6,125
31,674
18,505
520
1,115
620
-------
180
909
700
255
255
110
5,945
30,765
17,805
265
860
510
311
1,665
989
26
59
30
5,081
37,377
5,710
----
196
1,066
170
4,885
36,311
5,540
541
1,965
290
2,724
10,845
565
10,100
-----
105
645
130
284
2,619
10,200
435
9,816
291
591
30
531
130,961
--
5,005
125,956
7,319
25,747
45,970
4,372
25,606
-----
25,747
-4,372
623
-45,970
-24,983
735
145
125
1,293
101,695
--
30,742
70,953
2,298
UCHS, series a
22,599
--
22,599
--
583
Variable Rate Demand (Pool 1)
Bookstore
La jolla del sol
North campus recreation area
Parking and roadway improvements, phase I
Price center
Student residence halls and apartments
UCHS refurbishment
4,074
25,062
3,413
4,051
7,456
25,829
4,074
--------
4,074
25,062
3,413
4,051
7,456
25,829
4,074
--------
108
664
90
107
198
685
108
73,959
--
73,959
--
1,960
19,495
2,347
---
19,495
2,347
---
502
60
21,842
--
21,842
--
562
State Public Works Board Loans
Bonner hall improvements
Central library addition
Engineering building unit II, series b (1993) & a (2001)
Engineering building unit II equipment, series b (1993)
Engineering building unit II equipment, series b (1994)
Engineering building unit II equipment, series c (1997)
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
Social sciences building equipment
Visual arts facility
Total State Public Works Board Loans
Revenue Bonds
Research Facility
Cellular and molecular medicine east
Leichtag family foundation biomedical research building
Roger and ellen revelle laboratory
Science and engineering research facility
Total Research Facility
Total Pool 1
Variable Rate Demand (Pool 1B)
Parking and roadway improvements
Seismic corrections
Total Pool 1B
15
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
Outstanding
Additions/
July 1, 2003
Adjustments
Repayments
Outstanding
FY 03/04
June 30, 2004
Interest
Revenue Bonds (continued)
Variable Rate Demand (Pool 2)
Biology field station/site development
3,048
--
Campus ambulatory care center
2,718
--
2,718
--
75
Campus services complex, phase I
4,100
--
4,100
--
104
14,697
--
14,697
--
438
1,602
--
1,602
--
41
Early childhood education center expansion
989
--
989
--
25
Managed care
871
--
871
--
22
8,964
--
8,964
--
227
2,349
--
2,349
--
60
1,157
--
1,157
--
29
Clinical sciences building
Early childhood education center
Medical center ambulatory care center
$
3,048
$
--
$
$
77
Medical center cardiac care unit expansion
and modernization
Medical center eleventh floor operating room
Medical center outpatient center renovations
3,991
--
3,991
--
101
Medical center west wing renovations
and cardiac catheterization suite expansion
2,582
--
2,582
--
65
Parking and roadway improvements, phase III
3,065
--
3,065
--
78
Shiley eye center
3,931
--
3,931
--
100
Torrey pines center north
11,339
--
11,339
--
324
Torrey pines center south
7,341
--
7,341
--
186
72,744
--
72,744
--
1,952
Total Pool 2
Variable Rate Demand (Pool 3)
2,730
--
64
2,666
146
Recreational/intramural and athletic complex
Nierenberg hall
27,365
--
645
26,720
1,462
Warren college residence halls
30,864
--
727
30,137
1,649
Total Pool 3
60,959
--
1,436
59,523
3,257
6,039
--
431
5,608
279
5,536
--
352
5,184
257
Variable Rate Demand (Pool 4)
Deferred maintenance
Variable Rate Demand (Pool 5)
Deferred maintenance
Variable Rate Demand (Pool 6)
Gilman parking
19,264
--
306
18,958
996
Pangea parking
12,528
--
199
12,329
648
Torrey pines center south
19,289
--
306
18,983
998
5,473
--
322
5,151
235
56,554
--
1,133
55,421
2,877
4,102
--
225
3,877
160
Deferred maintenance
Total Pool 6
Variable Rate Demand (Pool 8)
Deferred maintenance
Variable Rate Demand (Pool 9)
W. m. keck building (fmri)
3,155
--
--
W. m. keck building equipment (fmri)
2,940
--
--
2,940
124
6,095
--
--
6,095
283
Total Pool 9
3,155
159
Variable Rate Demand (Pool 10)
91,785
--
--
91,785
--
Powell-focht bioengineering hall
Eleanor roosevelt college housing and dining
6,945
--
--
6,945
261
Science research park infrastructure
4,125
--
--
4,125
--
102,855
--
--
102,855
261
Total Pool 10
16
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
Outstanding
Additions/
July 1, 2003
Adjustments
Repayments
Outstanding
FY 03/04
June 30, 2004
Interest
Revenue Bonds (continued)
General Revenue Bond (2003A)
CBookstore
$
Cellular and molecular medicine east
--
$
3,739
$
--
$
3,739
$
124
--
21,891
--
21,891
740
La jolla del sol
--
22,999
--
22,999
762
North campus recreation area
--
3,133
--
3,133
104
Parking and roadway improvements, phase I (pool 1)
--
3,717
--
3,717
123
Parking and roadway improvements (pool 1b)
--
17,146
--
17,146
575
Price center
--
7,229
--
7,229
178
Roger and ellen revelle laboratory
--
3,732
--
3,732
126
Seismic corrections
--
2,079
--
2,079
70
Student residence halls and apartments
--
23,703
--
23,703
785
UCHS (originally series a)
--
16,165
1,242
14,923
497
UCHS refurbishment (pool 1)
--
3,739
--
3,739
124
--
129,272
1,242
128,030
4,208
Biology field station/site development
--
2,938
71
2,867
71
Campus ambulatory care center
--
2,621
63
2,558
63
Campus services complex, phase I
--
3,952
95
3,857
95
Clinical sciences building
--
14,169
340
13,829
341
Early childhood education center
--
1,545
37
1,508
37
Early childhood education center expansion
--
954
23
931
23
Managed care
--
839
20
819
20
Medical center ambulatory care center
--
8,643
207
8,436
208
--
2,265
54
2,211
55
--
1,115
27
1,088
27
Total General Revenue Bond (2003A)
General Revenue Bond (2003B)
Medical center cardiac care unit expansion
and modernization
Medical center eleventh floor operating room
Medical center outpatient center renovations
--
3,848
92
3,756
93
Medical center west wing renovations
and cardiac catheterization suite expansion
--
2,465
242
2,223
51
Parking and roadway improvements, phase III
--
2,955
71
2,884
71
Shiley eye center
--
3,790
91
3,699
91
Torrey pines center north
--
10,932
262
10,670
263
Torrey pines center south
--
7,078
170
6,908
171
--
70,109
1,865
68,244
1,680
534,979
199,381
228,570
505,790
20,617
Total General Revenue Bond (2003B)
Total Revenue Bonds
Certificates of Participation
Campus energy conservation, series c
Central utilities cogeneration addition, series a
7,022
--
880
6,142
282
30,162
--
521
29,641
1,485
Deferred maintenance, series a
1,251
--
156
1,095
69
Deferred maintenance, series b
1,444
--
147
1,297
75
39,879
--
1,704
38,175
1,911
Total Certificates of Participation
Total Long Term Debt Recorded
at the Office of the President
$
736,418
$
258,079
$
235,279
$
759,218
$
29,847
The use of an additional $30.2 million commercial paper funding has been approved for the San Diego campus. Total interest does
not include $6.2 million of capitalized interest. Repayment of principal includes $141.8 million refinanced from General Revenue
Bond 2003 Series A and $72.7 million refinanced from General Revenue Bond 2003 Series B.
17
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE SAN DIEGO CAMPUS
Outstanding
Additions/
July 1, 2003
Adjustments
Repayments
Regents' Loans
Bachman canyon lot
Science research park
Student health center
$
277
90
502
Total Regents' Loans
$
----
$
--33
Outstanding
June 30, 2004
$
277
90
469
FY 03/04
Interest
$
--32
869
--
33
836
32
Conditional Sales Contracts
Campus equipment
Medical center equipment
4,073
3,009
2,339
2,050
2,169
1,177
4,244
3,882
302
268
Total Conditional Sales Contracts
7,082
4,389
3,346
8,126
570
Bank Loans
Medical center energy conservation
Miramar warehouse
Powell-focht bioengineering hall
Rebecca & john moores ucsd cancer center
Retina/glaucoma research facility
4,020
9,530
7,900
-700
--11,000
640
925
200
1,000
-1,340
3,095
9,330
6,900
11,000
--
191
203
159
-15
22,150
11,640
3,465
30,325
568
7,020
--
700
6,320
361
12,870
--
3,990
8,880
876
--
19,864
--
19,864
--
--
18,997
--
18,997
--
Total State Public Works Board Loans
19,890
38,861
4,690
54,061
1,237
Revenue Bonds
Thornton hospital
64,990
--
2,310
62,680
3,347
Total Bank Loans
State Public Works Board Loans
Energy Efficiency Bonds
energy efficiency projects
High Technology Education Revenue Bonds
engineering building unit I
Lease Revenue Bonds
California institute of telecommunications and
information technologies
Engineering building unit 3b computer science
and engineering
Total Long Term Debt Recorded at the
San Diego Campus
$
114,981
$
54,890
$
13,844
$
156,028
$
5,754
SUMMARY SCHEDULE OF LONG TERM DEBT
Additions/
Adjustments
Outstanding
July 1, 2003
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
114,981
$
736,418
$
54,890
Repayments
$
258,079
851,399
$
Total interest does not include $97 thousand of capitalized interest.
18
312,969
13,844
Outstanding
June 30, 2004
$
235,279
$
249,123
156,028
FY 03/04
Interest
$
759,218
$
915,246
5,754
29,847
$
35,601
NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued
University of California, San Diego
Principal payments on long-term debt totaled $249.1 million for the year ending June 30, 2004 and $142.6 million for the year
ending June 30, 2003. Interest payments totaled $35.6 million for 2004 and $36.4 million for 2003. Future payments on long-term
obligations are as follows (in thousands of dollars):
Year Ending June 30
2005
2006
2007
2008
2009
2010-2014
2015-2019
2020-2024
2025-2029
2030-2034
2035-2039
Total
$
$
Interest
36,526
36,687
34,780
33,336
31,129
131,606
87,677
46,381
21,397
6,744
164
466,427
$
$
Principal
142,704
76,004
32,807
35,501
32,593
171,827
173,832
133,766
61,288
47,810
6,276
914,408
19
$
$
Total
179,230
112,691
67,587
68,837
63,722
303,433
261,509
180,147
82,685
54,554
6,440
1,380,835
COMBINED SOURCES AND USES (UNAUDITED)
University of California, San Diego
The information highlights major financial data and provides an overview of total university financial operations. The
explanations provided are not intended to be all-inclusive. Restricted and unrestricted operating and nonoperating funds are
included.
SOURCES
(in thousands of dollars)
33.3%
$638,852
$498,250
26.0%
$268,539
14.0%
$163,853
8.5%
$144,887
7.6%
5.2%
$100,455
$51,991
2.7%
$22,294
1.2%
$16,775
0.9%
0.6%
$12,401
Grants and contracts
As a result of the continued competitive and effective nature of the university’s research enterprise,
overall revenues from federal, state, private and local government grants and contracts increased
$55.6 million in 2004 to $638.9 million. The increase in federal revenues is primarily due to a $33
million increase in funding for existing National Institutes of Health grants. A decrease in state
revenues of $7.1 million is due to a reduction in the receipt of new awards as a result of the state of
California budget crisis.
Medical center
Revenues of $498.3 million in 2004 reflect an increase of $42.3 million, or 9.3 percent, from 2003 as a
result of an increase in patient volume and contract rate increases.
State educational appropriations
Educational appropriations from the state of California decreased by $27.2 million to $268.5 million in
2004. The decrease in general funds state support can be attributed to major cuts in funding as a
result of the state deficit. Major budget cuts included administration, libraries, and educational
outreach programs.
Educational activities
Revenues from educational activities grew to $163.9 million in 2004 from $148.6 million in 2003. The
increase is primarily due to Medical Group and Managed Care increases in service agreements
combined with an improvement in patient billing collection rates.
Student tuition and fees, net of allowances
Student tuition and fees revenue, net of scholarship allowance grew in 2004 by $25.1 million to $144.9
million. The increase is attributable to an increase in both enrolled students and fees. Undergraduate
student enrollment increased by 4 percent, while graduate student enrollment grew by 8 percent.
Mandatory student fees for undergraduates rose by 12 percent and by 10 percent for graduate
students.
Auxiliary Enterprises, net of allowances
Auxiliary enterprises revenues, net of scholarship allowance grew in 2004 by $12.1 million to $100.5
million. The increase is primarily due to the opening of the new Eleanor Roosevelt Housing and Dining
Facility.
Private gifts
Private gifts, substantially all restricted as to use, grew to $52 million in 2004 from $38.6 million in
2003. The university continues to be aggressive in developing private revenue sources. In addition to
private gifts for operating purposes, gifts are also received for capital purposes and are recorded as
capital gifts and grants.
Other, net of allowances
Other operating revenue represents miscellaneous sales activity such as real property income rental
activities, orientation programs, and departmental conference funds. The increase is attributable to
increase in the Student Health Services laboratory income and the Real Estate Office license income
State financing appropriations
Financing appropriations from the state of California increased by $2.1 million to $16.8 million in 2004.
In 2004, an overall decrease in the amount of surplus State Public Works Board (SPWB) funds
available from prior years resulted in an increase in state financing appropriations.
Investment income
Investment income, reported as a nonoperating expense, decreased by $928 thousand in 2004 to
$12.4 million as a result of lower interest rates.
20
COMBINED SOURCES AND USES (UNAUDITED) - continued
University of California, San Diego
USES
(in thousands of dollars)
$922,457
50.3%
$267,981
14.6%
$247,071
13.5%
Other
Other expenses of $247 million in 2004 increased by $8.7 million compared to 2003.
This group consists of various types of expenditure categories such as building
maintenance, minor repairs, telephone, travel, and miscellaneous costs. This year's
increase is primarily due to increased expenditures in the areas of custodial and
grounds, $5.1 million, and use of ships, $1.9 million.
Benefits
Benefit costs increased by $18.3 million or 10.9 percent as a result of an increase in the
number of employees and increases in certain benefits costs such as health insurance
and state worker's compensation insurance.
$140,104
7.6%
$48,769
$17,644
1.0%
0.3%
Supplies and materials
During 2004, supplies and materials expenses increased by $25.3 million, or 10.4
percent, to $268 million. Significant increases include expenses for fabrication
components, $25 million and medical supplies, $11 million.
$185,529
10.1%
2.7%
Salaries and wages
More than half the university’s expenses are for salaries. During 2004, salaries grew by
$53.2 million to $922 million, an increase of 6.1 percent. The salaries increase was
primarily due to an increase in the total number of employees resulting in a
proportionate increase in salary costs. State appropriations did not include merit
increases for staff.
$5,722
Depreciation and amortization
Higher capital spending over the past several years necessary to upgrade facilities and
support the enrollment growth, with the resulting increase to the depreciable capital
base, resulted in depreciation expense increasing to $140.1 million in 2004 from $129.3
million in 2003.
Utilities
Utility costs rose by 8.2 percent in 2004 to $48.8 million. The increase can be
attributed to higher utility rates and the construction of new buildings on campus.
Scholarships and fellowships
Scholarships and fellowships (net) as reported represent amounts paid to students, not
including tuition and fees or other student charges paid on their behalf. While
scholarship and fellowship support (gross) actually increased in 2004, offsets for tuition
and fees and other student charges increased at a faster pace, resulting in a decrease of
25.3 percent in reported scholarship and fellowship expenses.
Interest expense
Interest expense, reported as a nonoperating expense, decreased by $312 thousand in
2004 to $5.7 million as a result of lower interest rates.
21
THE PAST DECADE
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
THE PAST DECADE
YEARS ENDED JUNE 30
(Dollars in Thousands)
(UNAUDITED)
2004
CURRENT FUNDS REVENUES:
Tuition and fees
Less: scholarship allowance
Federal government
State government
Local government
Private gifts, grants, and contracts
Sales and services of educational activities
Sales and services of auxiliary enterprises
Less: scholarship allowance
Sales and services of UCSD medical center
Other sources
Less: scholarship allowance
Total Revenues
CURRENT FUNDS EXPENDITURES:
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Less: scholarship allowance
Auxiliary enterprises
$
$
$
2003
191,247
(46,362)
525,578
302,860
8,777
138,611
163,855
109,295
(8,843)
498,271
22,437
(107)
1,905,620
338,669
474,415
11,790
142,790
447,430
40,607
74,650
43,017
92,109
(55,311)
74,072
$
$
$
146,620
(26,822)
458,538
335,061
7,830
130,660
148,576
94,453
(6,145)
455,910
21,841
(54)
1,766,468
312,509
438,931
12,391
147,613
414,493
39,536
71,878
39,434
71,795
(33,021)
68,159
2002
$
$
$
129,551
(25,182)
411,015
356,679
4,099
129,681
143,611
85,148
(4,732)
435,476
21,836
(27)
1,687,155
289,780
407,059
11,466
130,473
394,706
38,022
64,901
44,978
66,175
(29,941)
64,206
2001
$
$
$
121,554
(24,628)
382,241
348,184
3,421
116,598
140,496
80,423
(5,028)
416,700
18,123
(27)
1,598,057
281,985
383,754
9,491
142,859
358,976
35,147
68,155
40,312
56,215
(29,683)
57,628
2000
$
114,194
-358,617
298,969
2,097
102,376
132,425
74,860
-370,645
17,731
--
$
1,471,914
$
267,879
387,912
8,441
142,863
333,836
31,614
54,071
40,483
53,755
-55,933
Total Expenditures
$
1,684,237
$
1,583,718
$
1,481,825
$
1,404,839
$
1,376,787
PLANT EXPENDITURES
$
298,588
$
248,757
$
213,781
$
168,657
$
86,785
PLANT ASSETS
Capitalized value
Accumulated depreciation
$
3,265,239
(1,561,944)
$
2,991,254
(1,458,708)
$
2,779,745
(1,373,321)
$
2,601,990
(1,297,270)
$
2,470,299
(1,203,517)
$
1,703,295
$
1,532,546
$
1,406,424
$
1,304,720
$
1,266,782
Net Plant Assets-Capitalized Value
STUDENT ENROLLMENT (FALL QUARTER):
Undergraduate
Graduate and professional students
19,872
4,835
19,088
4,460
17,505
4,063
16,496
3,716
16,230
3,688
24,707
23,548
21,568
20,212
19,918
EMPLOYMENT:
Academic employees
Staff employees
6,959
16,591
6,605
16,281
5,823
15,403
5,580
14,700
5,500
14,250
Total Employment
23,550
22,886
21,226
20,280
19,750
Total Enrollment
23
(Continued on page 24)
1999
1998
1997
1996
1995
$
110,802
-335,614
283,504
1,470
105,739
112,762
72,745
-352,433
15,636
--
$
106,060
-307,205
244,377
1,365
89,042
88,979
69,648
-294,939
12,245
--
$
100,193
-270,571
225,091
768
84,106
93,572
67,665
-296,893
11,790
--
$
100,170
-281,404
210,395
4,608
67,665
127,783
68,337
-283,618
11,283
--
$
92,919
-268,825
198,380
3,215
57,311
105,380
67,097
-302,601
11,851
--
$
1,390,705
$
1,213,860
$
1,150,649
$
1,155,263
$
1,107,579
$
248,741
345,919
7,054
114,295
313,108
28,569
48,135
35,537
49,976
-52,170
$
230,238
311,881
3,647
92,587
267,615
29,835
45,719
31,633
48,888
-50,429
$
216,113
278,273
3,444
104,821
263,472
27,919
43,593
32,192
46,910
-52,516
$
208,918
270,241
3,917
149,229
284,414
26,514
43,711
29,554
48,389
-51,315
$
193,642
257,335
3,985
100,285
277,685
24,624
39,484
30,626
44,464
-50,798
$
1,243,504
$
1,112,472
$
1,069,253
$
1,116,202
$
1,022,928
$
61,921
$
75,745
$
53,633
$
68,287
$
84,081
$
2,269,529
--
$
2,217,700
--
$
2,138,433
--
$
2,043,278
--
$
1,931,272
--
$
2,269,529
$
2,217,700
$
2,138,433
$
2,043,278
$
1,931,272
15,837
3,533
15,140
3,527
14,623
3,496
14,846
3,478
14,320
3,456
19,370
18,667
18,119
18,324
17,776
5,300
13,550
5,450
13,450
5,400
13,250
5,050
13,150
5,313
13,636
18,850
18,900
18,650
18,200
18,949
24
CURRENT FUNDS
REVENUES
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS REVENUES
(UNAUDITED)
(in thousands of dollars)
Total
General
Unrestricted
Designated
Restricted
TUITION AND FEES
Regular session
Summer session
University extension and continuing education
$
158,222
6,296
26,729
Subtotal
191,247
Less: scholarship allowance
(46,362)
Total
144,885
Grants
Contracts
Total
$
24,399
---
$
24,399
133,824
6,296
26,729
$
----
166,848
--
(46,362)
--
24,399
120,486
--
502,484
23,094
---
98,268
3,145
404,216
19,948
525,578
--
101,414
424,164
Appropriations
Contracts and grants
286,344
16,517
268,539
--
-748
17,805
15,769
Total
302,860
268,539
748
33,574
8,777
--
508
8,269
51,991
25,804
60,815
----
-18,574
46
51,991
7,231
60,769
138,611
--
18,620
119,991
Medical group activities
Managed care
Other
120,854
10,710
32,291
--3
120,854
10,710
32,289
----
Total
163,855
3
163,852
--
14,310
65,628
24,933
4,423
-----
14,310
65,628
24,933
4,423
-----
109,295
--
109,295
--
--
FEDERAL GOVERNMENT
STATE GOVERNMENT
LOCAL GOVERNMENT
PRIVATE GIFTS, GRANTS AND CONTRACTS
Gifts
Grants
Contracts
Total
SALES AND SERVICES OF EDUCATIONAL ACTIVITIES
SALES AND SERVICES OF AUXILIARY ENTERPRISES
Parking operations
Residence and dining halls
Bookstore
Other
Subtotal
Less: scholarship allowance
(8,843)
Total
--
(8,843)
--
100,452
--
100,452
--
498,271
--
498,271
--
Service enterprises
Property rental and other
674
21,763
-(0)
674
21,764
---
Subtotal
22,437
(0)
22,437
--
SALES AND SERVICES OF UCSD MEDICAL CENTER
OTHER SOURCES
Less: scholarship allowance
(107)
Total
Total Current Funds Revenues
--
22,330
$
1,905,620
26
(107)
(0)
$
292,940
--
22,331
$
1,026,682
-$
585,998
CURRENT FUNDS EXPENDITURES
BY UNIFORM CLASSIFICATION CATEGORY
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
General
Unrestricted
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
INSTRUCTION
GENERAL ACADEMIC
Biological sciences
Business and management
Communications
Computer and information studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine
Pharmacy
Letters
Mathematics
Occupational and vocational
Physical education
Physical sciences
Psychology
Social sciences
Interdisciplinary studies
Compensated absences accrual
Total
SUMMER SESSION
UNIVERSITY EXTENSION
EDUCATIONAL FEE EXPENSE PRORATION
Subtotal Instruction
Less: reclassification of capital
expenditures
Total Instruction
$
14,444
2,064
3,057
22,985
2,509
17,341
15,696
3,058
$
14,137
1,850
3,028
21,150
2,457
16,206
14,945
3,051
$
102
151
10
185
1
111
632
3
131,169
1,496
13,817
8,580
10
177
27,580
5,126
30,278
17,336
95
41,030
1,418
13,422
8,501
-177
26,174
5,104
29,326
11,376
282
85,401
72
149
18
--770
4
459
1,223
(187)
316,819
213,639
89,105
3,834
--
23,814
-344,468
(5,798)
18
$
204
62
19
1,650
51
1,024
118
3
4,738
6
246
61
10
-636
18
493
4,738
(1)
$
10,004
1,289
2,434
15,683
1,695
11,600
11,939
2,472
$
4,440
775
624
7,306
815
5,741
3,763
587
$
---4
1
-6
1
108,596
898
10,994
7,126
-159
17,927
4,053
24,138
8,176
103
43,238
607
2,842
1,455
10
18
9,653
1,074
6,225
9,166
(9)
20,665
9
19
-----85
5
--
14,075
239,285
98,328
20,794
3,834
1
2,879
962
7
22,898
898
11,606
13,282
1,074
(37,395)
37,395
--
--
--
--
176,262
153,232
14,974
253,770
112,572
21,875
(4,388)
338,669
171,874
(635)
152,597
(776)
--
(5,798)
--
14,198
253,770
106,774
21,875
-8
-9
2
--
RESEARCH
INSTITUTES AND RESEARCH CENTERS
Area studies
Biological sciences
Communications
Computer and information studies
Engineering
Fine and applied arts
Health professions
Medicine
Nursing
Physical sciences
Psychology
Social sciences
Compensated absences accrual
251
13,332
80
77,758
19,979
234
106
449
21
4,496
456
125
23
165
33
2,353
47
(0)
122
12,718
26
70,908
19,476
109
128
6,867
38
18,981
7,009
89
122
6,473
42
58,786
12,972
145
26,787
51
103,529
2,808
4,273
1,520
1,701
51
13,285
265
749
(205)
818
-3,579
50
231
689
24,267
-86,666
2,493
3,293
1,036
12,016
50
39,159
1,594
1,934
1,616
14,771
1
66,146
1,214
2,394
(96)
Total
250,602
21,501
7,989
221,112
89,481
28
162,971
--1,775
-56
-1,849
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
General
Unrestricted
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
RESEARCH
(continued)
INDIVIDUAL OR PROJECT RESEARCH
Area Studies
Biological sciences
Business and management
Computer and information sciences
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine
Letters
Library science
Mathematics
Physical sciences
Psychology
Social sciences
Total
OTHER PROVISIONS
Subtotal Research
$
256
24,936
(220)
18,627
73
4,706
486
81
$
91
2,593
-2,929
13
491
10
58
190,246
1,218
20
2,392
25,475
2,273
2,720
2,167
635
20
204
1,616
58
953
273,289
41
523,932
$
100
366
1
134
-212
66
16
$
65
21,977
(221)
15,564
60
4,003
411
7
$
66
11,432
(72)
9,805
27
2,280
157
52
$
189
13,504
(148)
8,822
47
2,426
329
29
$
-----0
---
3,024
48
-98
1,599
4
260
185,054
535
-2,090
22,260
2,212
1,507
92,527
332
-1,356
11,273
1,247
1,556
97,827
886
20
1,036
14,202
1,025
1,165
109
-------
11,837
5,930
255,523
132,038
141,360
109
1
14,394
(14,354)
1
40
--
33,339
28,312
462,281
221,519
304,371
1,958
Less: reclassification of capital
expenditures
(49,517)
(1,836)
Total Research
474,415
31,502
27,320
415,592
221,519
254,854
1,958
1,677
4,210
130
951
1,336
1,049
212
2,210
463
2,316
1,296
2,346
81
452
412
5,493
(117)
63
2,066
(115)
252
3,093
(5)
355
2,415
(117)
59
3,087
--
2
9
--
(992)
(46,689)
--
(49,517)
--
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
Less: reclassification of capital
expenditures
98
334
3
11,676
3,095
2,820
5,761
5,431
6,788
544
233
--
--
233
133
100
--
11,909
3,095
2,820
5,994
5,564
6,888
544
(119)
(8)
(70)
(41)
--
(119)
--
11,790
3,087
2,750
5,953
5,564
6,769
544
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
Other
676
9,425
3,728
(1,047)
1,025
1,071
72,299
584
--60
-489
4,229
90
8,570
3,727
(1,274)
1,025
581
64,400
1
856
1
167
0
-3,671
515
6,793
2,272
5,504
1,950
3,468
34,737
280
9,157
1,458
8,643
2,975
3,765
48,107
119
6,524
2
15,193
3,900
6,162
10,544
Total
87,178
5,362
77,120
4,696
55,238
74,385
42,444
Total Public Service
ACADEMIC SUPPORT
ANCILLARY SUPPORT
29
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
General
Unrestricted
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
ACADEMIC SUPPORT
(continued)
ACADEMIC ADMINISTRATION
$
34,053
$
22,051
$
8,078
$
3,924
$
19,087
$
18,915
$
3,949
AUDIO VISUAL SERVICES
1,027
686
341
--
894
852
719
COMPUTING SUPPORT
3,178
55
3,117
5
6,036
5,309
8,167
COURSE AND CURRICULUM DEVELOPMENT
EDUCATIONAL FEE EXPENSE PRORATION
LIBRARIES
MUSEUMS AND GALLERIES
COMPENSATED ABSENCES ACCRUAL
98
-29,907
3,630
343
3
79
29
10
(4,352)
96
4,352
(1)
--
--
--
--
26,587
1,196
2,124
13,395
16,673
161
2,910
721
1,997
1,750
117
(0)
332
25
313
30
--
Subtotal Academic Support
159,414
50,472
(14)
97,444
11,498
97,038
117,943
55,566
Less: reclassification of capital
expenditures
(16,625)
(11,650)
(3,239)
(1,736)
(5,026)
(11,599)
Total Academic Support
142,789
38,822
94,205
9,762
92,012
106,344
55,566
455,686
8,122
447,281
284
180,120
300,770
25,203
--
UCSD MEDICAL CENTER
UCSD medical center
Less: reclassification of capital
expenditures
Total UCSD Medical Center
(8,256)
--
(8,216)
(40)
--
(8,256)
--
447,430
8,122
439,065
244
180,120
292,514
25,203
4,546
1,029
2,370
1,146
2,587
1,963
4
Cultural programs
Housing services
Other social services
Public ceremonies
Recreational programs
382
39
6,984
87
10,518
-12
39
---
382
26
6,859
87
10,172
1
1
85
-346
1
52
4,118
1
5,183
382
46
6,961
86
5,613
1
59
4,095
-279
Total
18,010
51
17,525
433
9,355
13,088
4,433
Counseling
Disadvantaged student assistance
Foreign student programs
Placement
4,451
410
767
1,661
585
461
-6
2,275
(60)
767
1,563
1,591
9
0
92
2,616
316
554
1,072
1,835
151
245
601
1
57
32
13
Total
7,289
1,052
4,545
1,692
4,559
2,832
102
1,987
2,005
9
1,667
320
--
STUDENT SERVICES
ADMINISTRATION
SOCIAL AND CULTURAL ACTIVITIES
COUNSELING AND CAREER GUIDANCE
FINANCIAL AID ADMINISTRATION
(26)
30
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
General
Unrestricted
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
STUDENT SERVICES
(continued)
STUDENT ADMISSIONS AND RECORDS
Admissions
Registrar
Total
STUDENT HEALTH SERVICES
EDUCATIONAL FEE EXPENSE PRORATION
COMPENSATED ABSENCES ACCRUAL
Subtotal Student Services
Less: reclassification of capital
expenditures
Total Student Services
$
2,160
1,587
$
2,122
1,324
$
28
248
$
10
15
$
1,362
1,050
$
801
594
$
3
57
3,746
3,445
277
24
2,411
1,395
60
5,446
--
5,410
36
2,686
2,765
6
7,551
--
--
--
--
(1)
55
(33)
--
--
(7,551)
22
--
23
41,046
32
37,675
(439)
40,607
(32)
(366)
(0)
3,339
(41)
23,321
--
22,330
(439)
4,605
--
37,309
3,298
23,321
21,892
4,605
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
Chancellors and vice chancellors
General counsel
Academic senate secretariat
Planning and budgeting
13,210
363
644
3,742
8,713
362
597
3,370
3,833
1
43
370
663
-4
1
8,694
250
453
2,709
5,430
113
191
1,033
914
----
Total
17,959
13,043
4,248
668
12,107
6,766
914
9,474
1,247
410
441
5,587
1,282
-404
3,863
(34)
126
36
25
-285
--
6,898
1,143
-298
4,189
668
410
143
1,613
564
---
2,241
2
1,591
645
--
FISCAL OPERATIONS
Accounting
Auditing
Bad debt write-off
Cashiers
Office of contracts and grants
administration
Total
2,236
(7)
13,809
7,266
6,232
311
9,930
6,056
2,177
Environmental health and safety
Information systems
Human resources
Other
2,843
10,486
4,481
12,725
780
9,392
3,311
5,925
2,061
1,089
1,167
6,488
2
6
3
312
2,987
5,616
8,925
3,553
1,593
5,169
3,426
10,881
1,737
298
7,870
1,709
Total
30,534
19,407
10,805
322
21,080
21,068
11,614
546
(562)
(2,036)
198
2,410
2,598
(279)
-77
71
214
2,144
2,240
1,143
546
(641)
(2,106)
(25)
266
345
(1,424)
-3
-8
-13
2
3,553
908
577
559
2,739
2,956
4,076
4,601
2,621
3,960
2,069
7,944
1,253
8,540
7,607
4,091
6,572
2,431
8,274
1,611
12,895
2,876
5,888
(3,038)
26
15,368
30,989
43,481
GENERAL ADMINISTRATIVE SERVICES
LOGISTICAL SERVICES
Construction management
Duplicating
Garage
Mail and messenger
Materiel management
Police
Telephone
Total
31
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
General
Unrestricted
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
INSTITUTIONAL SUPPORT
(continued)
COMMUNITY RELATIONS
Development
Public information
Publications
$
Total
10,503
1,307
310
$
12,120
EDUCATIONAL FEE EXPENSE PRORATION
--
COMPENSATED ABSENCES ACCRUAL
(603)
Subtotal Institutional Support
76,695
0
897
266
$
7,691
410
(76)
$
2,812
-120
$
6,071
1,009
331
$
11,291
418
696
$
6,858
120
717
1,163
8,025
2,932
7,411
12,405
7,695
(7,073)
7,073
--
--
--
--
(793)
196
(6)
66
38,901
Less: reclassification of capital
expenditures
(2,045)
Total Institutional Support
74,650
38,732
753
1,093
8,306
1,872
5,438
140
413
23,688
3,641
(28)
--
7,468
1,840
5,388
-410
22,720
(88)
(23)
(5,170)
44,223
33,639
33,540
(168)
(669)
--
4,253
65,961
--
--
4,253
65,961
74,570
65,882
(340)
--
1,460
1,497
2,205
838
32
49
140
3
968
3,730
(5)
5,170
-------0
--
1,806
1,702
3,227
3,186
80
1,648
-(28)
--
6,774
2,241
2,984
13,496
358
38,433
3,628
---
274
2,071
773
16,542
26
16,393
(14)
---
69,411
38,269
(1,876)
31,664
76,615
65,882
(2,045)
--
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 Operations and Maintenance
Less: reclassification of capital
expenditures
(1,206)
Total Operation and Maintenance of Plant
43,017
33,422
92,109
6,854
10,585
(217)
0
13,081
--
--
9,595
0
13,081
68,205
38,269
29,964
55,291
728
91,381
--
(55,311)
--
(989)
(1,206)
--
STUDENT FINANCIAL AID
Student financial aid
Less: scholarship allowance
(55,311)
--
(55,311)
--
--
36,797
6,854
(25,348)
55,291
728
36,070
--
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
13,219
22,633
1,495
8,435
25,630
2,843
90
--------
13,188
22,614
1,468
8,382
25,425
2,709
90
31
19
28
52
205
134
--
410
3,591
1,271
3,547
12,521
1,602
90
13,389
29,710
2,189
10,295
33,482
2,029
--
579
10,668
1,964
5,407
20,373
789
--
Subtotal Auxiliary Enterprises
74,345
--
73,876
469
23,032
91,092
39,780
--
--
Total Student Financial Aid
AUXILIARY ENTERPRISES
Less: reclassification of capital
expenditures
(273)
Total Auxiliary Enterprises
Total Current Funds Expenditures
--
74,072
$
1,684,237
(273)
-$
332,416
73,603
$
842,760
32
469
$
509,061
(273)
23,032
$
879,110
--
90,819
$
1,058,810
39,780
$
253,683
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
GRADUATE SCHOOL OF INTERNATIONAL
RELATIONS AND PACIFIC STUDIES
INSTRUCTION
RESEARCH
PUBLIC SERVICE
ACADEMIC SUPPORT
Total Graduate School of International
Relations and Pacific Studies
$
5,530
460
441
5
$
4,973
25
---
$
328
22
373
5
$
229
413
69
--
$
4,142
294
181
(2)
$
1,388
167
260
16
$
---9
6,436
4,997
727
712
4,614
1,831
9
Bioengineering
Computer science and engineering
Electrical and computer engineering
Material science program
Mechanical and aerospace engineering
Structural systems project
5,181
8,914
10,351
1,668
8,091
2,472
4,193
8,326
9,993
1,623
8,009
2,453
46
150
31
25
40
--
942
438
328
21
42
19
2,664
6,757
7,220
1,152
5,979
1,858
2,518
2,159
3,135
516
2,112
614
-2
3
----
Total
36,678
34,596
292
1,789
25,630
11,054
5
JACOBS SCHOOL OF ENGINEERING
INSTRUCTION
RESEARCH
Bioengineering
California institute--telecommunications
and information technology
Center for energy research
Computer science and engineering
Dean's office--engineering
Electrical and computer engineering
Fusion energy research center
Mechanical and aerospace engineering
Structural systems research project
5,021
113
7
4,902
2,358
2,665
2
6,074
549
5,318
233
13,077
1,991
4,706
10,501
(31)
-328
34
2,567
-491
343
1,751
0
71
-63
5
212
21
4,355
548
4,919
198
10,447
1,986
4,003
10,136
1,993
351
2,878
96
6,831
742
2,280
2,397
4,081
198
2,440
137
6,245
1,249
2,426
8,104
------0
--
Total
47,470
3,845
2,131
41,494
19,927
27,544
2
ACADEMIC SUPPORT
Dean's office--engineering
Electrical and computer engineering
Engineering support services
Fusion research support services
Mechanical and aerospace engineering
Structural systems research project
2,508
84
161
(50)
101
234
1,628
------
81
82
161
(50)
100
234
798
2
--2
0
1,703
337
104
383
53
102
2,019
239
1,380
45
48
132
1,215
491
1,322
478
---
Total
3,039
1,628
608
802
2,682
3,862
3,505
87,186
40,070
3,031
44,085
48,239
42,460
3,513
INSTRUCTION
2,064
1,850
151
62
1,289
775
--
Total Rady School of Management
2,064
1,850
151
62
1,289
775
--
Total Jacobs School of Engineering
RADY SCHOOL OF MANAGEMENT
34
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
SCHOOL OF MEDICINE
INSTRUCTION
Anesthesiology
Bioengineering--medical
Biology--medical
Cancer center
Cellular and molecular medicine
Chemistry--medical
Class notes
Dean's office school of medicine
Electives program
Emergency medical program
Family and preventive medicine
Intern and resident program
Malpractice insurance
Mathematics--medical
Medicine
Neurosciences
Office of continuing medical education
Office of learning resources-core courses support
Ophthalmology
Orthopaedics
Pathology
Pediatrics
Pharmacology
Pharmacy--intercampus
Psychiatry
Radiology
Reproductive medicine
Surgery
The SIO department--medical
Total
$
9,504
338
300
323
867
132
1
13
56
1,643
6,003
2,507
3,012
5
19,929
4,875
4,298
$
1,284
336
300
59
841
126
--19
45
2,395
2,507
3,012
5
7,741
2,340
24
$
8,224
2
0
140
0
-1
-36
1,597
2,721
---11,329
1,811
4,255
$
(4)
-0
124
26
6
-13
-1
887
---859
725
19
$
8,922
299
245
171
675
90
---5,073
4,174
--4
19,430
3,429
1,274
$
2,064
39
55
152
192
41
1
13
56
637
2,194
2,507
3,012
1
5,765
1,613
5,034
$
1,482
--------4,068
366
---5,265
167
2,010
2,353
5,544
4,167
4,717
11,368
2,862
34
9,223
11,900
8,158
17,039
43
1,607
755
493
2,543
3,037
2,344
27
2,980
1,632
1,449
3,114
43
680
4,787
3,375
1,808
8,009
353
6
5,991
10,051
6,621
13,609
--
66
1
299
366
321
165
1
252
216
89
316
--
1,422
4,230
4,052
4,693
9,033
1,863
20
7,262
10,103
6,960
15,160
31
935
1,350
1,126
1,460
2,826
999
24
2,895
2,694
1,785
3,790
12
3
37
1,011
1,436
491
-9
934
897
587
1,912
--
131,212
41,057
85,407
4,748
108,616
43,271
20,674
137
3,578
1,076
2
9,762
357
271
147
8,734
53,348
28,628
135
207
--13
---60
274
524
-245
--843
-285
-3
235
(8)
1
3,126
1,076
2
8,906
357
(15)
147
8,671
52,838
28,112
77
1,950
476
-4,079
183
199
122
5,082
27,231
10,094
59
1,628
600
2
5,683
174
72
25
3,653
26,184
18,534
---------67
1
20,507
527
4,617
2,903
413
6,651
518
7,758
17,398
12,560
57
28,038
2,572
3,605
255
-313
13
--9
98
37
54
-913
6
--
794
-25
(1)
3
28
16
73
126
446
57
51
278
26
19,459
527
4,279
2,891
410
6,622
492
7,587
17,236
12,060
-27,075
2,288
3,579
9,510
199
2,229
1,667
155
2,437
6
3,501
9,218
5,911
36
15,249
1,420
2,043
10,997
329
2,388
1,237
259
4,214
519
4,257
8,219
6,649
21
12,789
1,152
1,562
------8
-38
------
RESEARCH
Academic geriatric resource program
Anesthesiology
Bioengineering--medical
Biology--medical
Cellular and molecular medicine
Chemistry--medical
Dean's office
Emergency medical program
Family and preventive medicine
Medicine
Neurosciences
Organized research units
Cancer center
Institute for research on aging
Institute of molecular medicine
Research in biological structures
White mountain research
Ophthalmology
Orthopaedics
Pathology
Pediatrics
Pharmacology
Pharmacy--intercampus
Psychiatry
Radiology
Reproductive medicine
35
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
SCHOOL OF MEDICINE
(continued)
RESEARCH
(continued)
Surgery
Travel
Other support
Total
$
5,746
34
998
$
24
11
998
$
310
24
--
$
5,412
---
$
3,356
---
$
2,393
34
998
$
3
---
220,943
3,942
3,860
213,140
106,429
114,630
117
Area health and education center
Cancer center
Medical education
Medicine
Pediatrics
233
4
12
903
1,338
--0
59
423
-4
2
104
9
233
-10
739
906
133
1
5
521
782
100
3
7
454
556
---72
--
Total
2,490
483
118
1,889
1,442
1,120
72
324
6
-7
324
(1)
---
367
3
69
3
112
--
6
3,107
(1)
75
-1,018
-355
-61
136
918
-245
3
36
408
3,797
302
612
279
1,068
-504
201
5,597
241
658
109
921
3
4,024
-(25)
---0
-4,137
1
1
-9
290
-1
--560
---0
(0)
1
-1
--
598
80
43
2,650
2,693
330
288
16
312
950
394
595
35
445
2,896
21,407
519
2,272
954
759
54
46
1,880
2,161
749
122
1
228
735
524
623
46
229
11,166
22,906
523
1,458
632
1,316
86
-778
160
58
--3
182
-847
48
99
7
670
701
2
1,278
PUBLIC SERVICE
ACADEMIC SUPPORT
Anesthesiology support services
Center for molecular genetics
Dean's office
Admissions
General operating costs
Human subjects committee
Outreach
Public affairs
Student affairs
Student performance
Support services
Laboratories and support services
Cancer center
Cellular and molecular medicine
Clinical pharmacy services
Family and preventive medicine
Medicine
Neurosciences
Opthalmology
Orthopaedics
Pathology
Pediatrics
Psychiatry
Radiology
Reproductive medicine
Surgery
Managed care
Medical group operations
Office of learning resources
Psychiatry clinic
Vice chancellor health sciences planning
610
9,419
543
1,270
389
1,989
3
391
604
6,252
408
277
389
726
---
41
48
90
3,752
4,693
1,021
410
17
537
1,502
918
371
33
575
14,054
43,642
340
3,728
308
--------------------
40
47
90
3,743
4,403
1,021
408
17
537
942
918
371
33
575
14,054
43,641
340
3,727
308
Total
91,023
8,662
80,097
2,264
44,815
56,670
10,462
445,668
54,145
169,482
222,042
261,302
215,691
31,324
INSTRUCTION
RESEARCH
ACADEMIC SUPPORT
1,462
25
225
1,391
20
159
65
-65
5
5
1
878
12
--
584
14
225
----
Total Skaggs School of Pharmacy and
Pharmaceutical sciences
1,713
1,571
131
11
890
822
--
Total School of Medicine
SKAGGS SCHOOL OF PHARMACY AND
PHARMACEUTICAL SCIENCES
36
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
CAMPUS-WIDE DEPARTMENTS
INSTRUCTION
Academic computing
Advisor
Computing services
Instruction and research facility
Academic field studies
Animal use subsidy
Anthropology
Area and ethnic studies and research
Biological sciences
California literature project
Center for research in educational equity,
assesment, and teaching excellence
Chemistry and biochemistry
Cognitive science
Community medicine--general campus
Economics
English as a second language program
Ethnic studies
History
Human development program
Interdisciplinary sequence
Contemporary issues
Cultural traditions
Earth sciences
Environmental systems
Geometry and physics
Humanities
Special studies
Urban and rural studies
International studies program
Language learning laboratory
Linguistics
Literature
Mathematics
Mathematics placement and testing
Music
Philosophy
Physical education
Physics
Political science
Psychology
Social sciences computing
Sociology
Subject A program
Teacher education program
Theatre and dance
Undergraduate language program
Visual arts
Writing program
Educational fee expense proration
Other general campus
Total
$
359
20
3,269
260
44
2,331
509
14,400
489
$
354
20
2,386
259
44
2,309
498
14,094
207
$
5
-(1)
(0)
-15
11
102
81
148
12,055
2,877
3,111
6,119
204
1,560
5,743
409
1
11,393
2,853
3,082
6,090
204
1,523
5,615
405
(0)
213
16
10
7
0
5
11
2
85
205
190
82
77
671
68
417
188
167
1,750
7,358
8,443
147
5,083
2,580
177
10,406
5,952
5,126
285
3,479
2,482
123
5,861
937
4,752
3,229
-71
81
204
190
82
77
671
67
414
187
160
1,752
7,347
8,394
117
5,039
2,499
177
10,116
5,929
5,104
245
3,474
2,415
23
5,239
936
4,667
3,226
(37,395)
--
0
-1
0
--1
0
--2
6
17
1
28
59
-203
13
4
-1
1
-542
1
62
3
37,395
71
124,302
82,771
38,890
37
$
-0
884
1
-7
-204
201
$
--1,653
188
-1,870
401
10,004
--
$
359
20
1,614
74
44
461
108
4,396
508
$
--(2)
2
----19
147
449
8
19
22
-32
118
3
54
7,066
2,275
2,485
5,169
170
1,257
4,446
319
94
4,989
602
626
950
34
304
1,298
90
----------
4
0
----0
3
1
7
(4)
6
32
29
16
22
-87
10
18
41
4
66
100
80
-22
0
---
64
127
155
54
33
579
57
331
133
121
1,377
6,062
7,025
102
3,915
2,082
159
7,225
4,904
4,053
194
2,757
1,665
75
4,326
804
3,699
2,747
-53
21
78
35
27
44
92
11
86
54
47
373
1,296
1,418
45
1,172
498
18
3,181
1,133
1,074
91
723
818
48
1,536
133
1,054
482
-18
---------1
----4
---85
---1
-1
-2
----
92,237
32,176
111
2,641
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
CAMPUS-WIDE DEPARTMENTS
(continued)
RESEARCH
African American studies
research project
Anthropology
Biological sciences
California literature project
Chemistry and biochemistry
Cognitive science
Communication
Ethnic studies
Economics
History
Interdisciplinary sequence
Geometry and physics
Humanities
Linguistics
Literature
Mathematics
Music
Organized research units
Centers
Astrophysics and space science
Comparative immigration studies
Energy research
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,
assesment, and teaching excellence
Research in language
San diego supercomputer center
United states-mexican studies
Institutes
Brain mind institute
Global conflict and cooperation
International, comparative, and
area studies
Neural computation
Nonlinear science
Pure and applied physical sciences
Whitaker institute of biomedical engineering
Laboratories
Comparative human cognition
Philosophy
Physics
Political science
Psychology
Social sciences
Sociology
Teacher education program
Theatre and dance
Visual arts
Reclassification of overdrafted
expenditures of sponsored projects
Total
$
32
96
24,936
922
14,617
1,957
80
340
746
70
$
31
82
2,593
602
1,422
123
21
246
390
29
$
-4
366
-130
17
33
71
29
28
$
1
9
21,977
321
13,065
1,817
26
23
328
12
$
7
35
11,432
153
6,022
1,197
38
106
513
71
$
26
61
13,504
769
8,595
760
42
234
233
(1)
$
-----------
9
60
81
164
2,392
73
-50
58
62
204
10
--16
67
98
63
9
10
7
34
2,090
0
-27
52
51
1,356
2
9
33
29
113
1,036
70
-------
3,046
275
1,723
509
652
157
1,917
32
32
4,347
234
436
162
152
23
17
--32
32
27
125
12
(18)
256
-4
0
14
--148
(0)
2,598
131
1,315
485
631
156
1,903
--4,172
109
1,998
150
1,041
228
271
81
1,160
14
10
2,498
89
1,048
125
683
281
382
76
757
18
22
1,848
145
-0
1
---------
156
1,880
71,684
624
37
106
4,528
230
-(1)
603
46
119
1,775
66,554
347
90
914
16,988
281
66
966
54,705
398
--9
55
6
1,325
6
238
-203
-884
3
508
3
817
---
251
1,737
1,517
1,576
3,767
106
241
51
132
89
23
1
0
55
1
122
1,495
1,466
1,389
3,676
128
866
1,046
825
1,804
122
872
471
751
1,963
------
199
191
10,539
214
1,764
13
754
56
105
66
125
30
124
19
34
13
131
13
3
8
29
27
1,348
74
4
-32
-21
33
45
134
9,067
121
1,726
-591
43
80
25
127
154
5,160
159
1,019
-372
26
25
4
72
37
5,379
55
745
13
382
29
80
63
-----------
14,394
(14,394)
157,918
(2)
13,192
(2)
18,233
126,494
59,100
--
98,884
(2)
66
--
75
2
67
331
31
-2
-105
--
75
--31
0
--67
196
30
--46
116
18
75
2
21
215
12
------
PUBLIC SERVICE
Biological sciences
California literature project
Economics
Mathematics
Mathematics diagnostic testing
38
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
CAMPUS-WIDE DEPARTMENTS
(continued)
PUBLIC SERVICE
(continued)
Organized research units
Center for molecular genetics
Center for education equity and
teaching excellence
Teacher education program
Theatre and dance
Total
$
1
$
--
$
1
$
--
$
--
$
1
$
--
2,727
44
25
503
44
25
124
---
2,100
---
677
23
17
2,058
21
8
9
---
3,304
679
232
2,393
898
2,414
9
3
52
279
36
770
1,071
188
611
50
6
-6
--577
489
17
--5
3
41
279
36
193
581
169
611
50
--
-5
----2
--1
45
404
156
--3,468
809
538
973
3
953
251
221
63
770
3,765
792
777
713
3
995
603
98
27
-6,162
1,413
703
1,636
--
ACADEMIC SUPPORT
Academic computing
Academic data distribution
Local area network
Modem pool
Word processing operations
Academic resource administration
Animal care program
Biological sciences support facilities
Campus research machine shop
Chemistry and biochemistry support facilities
Classroom management
Computer sciences and engineering
support services
Deans' offices
Arts and humanities
Biological sciences
Natural sciences
Social sciences
Instructional media program
Library photo service
Mandeville center operations
Mathematics placement and testing program
Mechanical and aerospace engineering
Molecular biology facility unit I
Music center studios
Organized research units
Center for astrophysics and space
sciences support services
Center for human development support
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
Institute for neural computation
Physics support facilities
Political science support services
Psychology
Sports facility office
San diego supercomputer center support
Educational fee expense proration
(1)
36
304
(2)
10
55
1,669
--
Total
9,274
365
294,798
97,007
Total Campus-Wide Departments
(17)
--
(17)
--
28
9
54
983
829
813
657
375
132
300
(1)
5
1
(10)
687
810
801
631
330
-255
-----
145
14
7
25
46
132
44
(1)
5
1
(10)
151
4
5
1
-1
1
-----
505
516
513
502
256
101
259
2
--0
477
313
300
155
165
37
115
2
5
1
25
----46
5
74
5
--35
(8)
0
2
65
(7)
-0
----
(8)
-2
65
(7)
------
39
-2
58
--
25
0
7
7
53
19
19
--
--
15
3
---------
2
26
359
--41
2,299
--
72
-7
1
60
---10
-537
-13
-1,236
--
8,736
172
11,921
11,145
13,791
66,090
131,700
164,155
144,619
13,977
-36
---55
-(4,352)
(1)
-304
(2)
10
-1,669
4,352
39
6
10
482
(2)
23
14
606
--
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
PROVOSTS' OFFICES
RESEARCH
Provost sixth college
$
18
$
--
$
--
$
18
$
0
$
17
$
--
PUBLIC SERVICE
Provost warren college
6
--
--
6
--
6
--
856
866
838
568
1,069
1,290
830
849
811
565
907
1,246
3
5
1
2
161
(0)
22
12
25
1
1
45
538
573
596
415
643
909
318
294
242
153
426
381
-------
ACADEMIC SUPPORT
Provost
Provost
Provost
Provost
Provost
Provost
eleanor roosevelt college
muir college
revelle college
sixth college
thurgood marshall college
warren college
Total
Total Provosts' Offices
5,487
5,209
173
105
3,674
1,813
--
5,510
5,209
173
128
3,674
1,837
--
5,124
4,670
354
100
3,637
1,488
--
440
15,623
2,206
74
2,444
(27)
(4)
269
67
370
12,910
2,167
263
6,238
757
177
9,388
1,450
-3
1
25,134
938
552
23,644
7,985
18,919
1,770
2,207
7,422
5,917
40
5,638
484
2,046
1,766
1
1,495
61
221
374
10
157
1,662
5,155
3,777
29
3,986
946
4,158
2,912
7
2,674
1,260
3,265
3,005
34
2,964
-0
0
---
SCRIPPS INSTITUTION OF OCEANOGRAPHY
INSTRUCTION
The SIO department
RESEARCH
Institutes
California space
Geophysics and planetary physics
Marine resources
Laboratories
Marine physical laboratory
Research divisions
Climate research division
Geosciences research division
Marine biology research division
Marine research division
Physical oceanography research division
Special research units
Center for atmospheric sciences
Center for clouds, chemistry, and climate
Center for marine biotechnology
and biomedicine
Center for observation,
modeling, and prediction
Integrative oceanography division
Shipboard technical support
The SIO department
Travel
Use of ships
Delayed merits
Total
2,712
202
596
(0)
259
--
1,857
202
1,424
108
1,289
93
---
2,046
362
17
1,667
1,130
916
--
51
9,806
1,103
110
5
14,609
39
-2,115
-70
5
160
--
-614
(0)
0
0
281
--
51
7,076
1,103
40
-14,168
39
37
5,293
95
56
-131
--
14
4,513
1,008
54
5
14,479
39
--------
95,311
12,528
2,880
79,902
34,213
62,872
1,774
Birch aquarium--museum
Scripps oceanographic society
4
257
---
---
4
257
0
54
4
203
---
Total
261
--
--
261
55
207
--
1,227
2,910
4,352
721
6,249
1,997
8,811
1,750
5,371
117
0
----
253
30
13
209
121
69
61
1,010
417
128
-89
PUBLIC SERVICE
ACADEMIC SUPPORT
Director's office
Birch aquarium--museum
Institutes
Geophysics and planetary physics
Computing ring
Data system
Orbit center
Support services
9,690
3,630
(43)
(28)
74
1,131
4,111
(0)
-----
(44)
(28)
74
1,131
40
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
SCRIPPS INSTITUTION OF OCEANOGRAPHY
(continued)
ACADEMIC SUPPORT
(continued)
Laboratories
Marine physical laboratory computer
support services
Marine physical laboratory machine shop
Marine facilities
Radio station
Ships operations
Marine facility shop
Marine sciences development
and outfitting shop
Research divisions
Geological research division
Support services
Weiss calibration lab
Integrative oceanography division
Marine biology research division
Physical oceanography research division
Instrument development group
Support services
Total
Total Scripps Institution of Oceanography
$
(33)
(29)
0
(1,047)
(7)
$
---
$
(33)
(29)
-60
--
0
(1,274)
(7)
$
---
$
181
520
$
86
560
$
300
1,109
-167
--
0
5,504
304
0
8,643
410
0
15,193
721
1,229
1,367
11
12
48
23
0
-248
16
450
--
450
0
588
37
12
85
7
-----
37
12
85
7
-----
26
-285
(1)
195
(10)
---
195
(10)
---
363
111
2,139
107
2,307
228
14,113
4,171
4,702
5,240
16,634
25,089
27,610
114,809
21,370
7,937
85,503
54,538
89,656
29,385
3
1,080
5,212
4,060
91
--592
4,060
282
-1,080
119
-(187)
3
-4,501
-(4)
--2,754
-103
3
1,080
2,461
4,060
(12)
--3
---
10,447
4,935
1,012
4,500
2,857
7,593
3
-----(221)
1,036
-----(72)
1,617
(63)
71
20
82
376
(148)
(96)
--------
OTHER
INSTRUCTION
Office of graduate studies and research
Teaching assistant insurance
The Preuss school
Tuition remission program
Compensated absences accrual
Total
RESEARCH
Biological sciences
Graduate mentorship and dissertation
Library
Research travel expense
Tuition remission program
Credits for disallowance
Compensated absences accrual
(63)
71
20
82
376
(220)
1,521
(63)
-20
33
--(203)
-71
-49
376
1
689
Total
1,787
(213)
1,186
814
1,545
242
--
-210
-993
277
1,738
145
1,029
0
0
34
58
543
1,072
1
--
0
2
379
81
---
2,882
463
PUBLIC SERVICE
Community college transfer
Early outreach programs
Sponsored education program-medical center
Office of graduate studies and research
Television channel 35
University events
Work study program contracting agencies
Compensated absences accrual
422
2,767
Total
5,407
33
56
570
1,320
356
(117)
422
1,563
-56
--6
(115)
33
-449
1,304
98
3
1,932
2,098
41
--121
16
252
(5)
1,377
-1
406
329
355
(117)
2,988
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
OTHER
(continued)
ACADEMIC SUPPORT
Academic business office conference
Graduate admissions information system
Innovative instructional project
Library
Media services
Office of academic support and
information services
Office of graduate studies and research
Office of international education
Playback center
Teaching assistant training program
Compensated absences accrual
Total
$
3
339
92
29,907
528
1,599
2,923
147
159
210
343
$
2
130
91
26,587
527
$
0
208
(1)
1,196
0
61
2,377
147
159
210
(14)
$
0
1
2
2,124
--
$
-129
76
13,395
280
$
3
210
26
16,673
266
1,279
43
---332
259
503
--0
25
1,056
1,771
59
95
142
313
542
1,152
88
64
68
30
$
0
-10
161
18
(0)
------
36,249
30,277
3,058
2,914
17,316
19,122
189
53,890
36,931
7,354
9,605
24,706
29,839
655
3,834
--
3,834
1
2,879
962
7
Continuing education
General programs
Professional programs
Other
6,840
12,214
4,761
9
9
--
6,829
11,339
4,730
1
865
32
3,327
5,563
2,717
4,007
6,447
2,828
Total University Extension
23,814
18
22,898
898
11,606
13,282
1,074
455,686
8,122
447,281
284
180,120
300,770
25,203
Assistant vice chancellors
Academic services
Student programs and facilities
Advisory committee
Dean of student affairs
Student affairs special services
2,041
204
31
1,715
556
833
--21
176
65
204
31
1,691
380
1,143
--3
--
960
140
23
1,148
316
1,082
64
7
570
240
1
--3
--
Total Student Services Administration
4,546
1,029
2,370
1,146
2,587
1,963
4
Total Other
SUMMER SESSION
INSTRUCTION
UNIVERSITY EXTENSION
INSTRUCTION
UCSD MEDICAL CENTER
495
(205)
784
STUDENT SERVICES
STUDENT SERVICES ADMINISTRATION
42
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
STUDENT SERVICES
(continued)
SOCIAL AND CULTURAL ACTIVITIES
Cultural activities
Housing services
Other social services
Associated students--government
Resident hall advisors
Student activities and programs
Student center
Student organizations
Total
Public ceremonies
Graduation
Recreational programs
Athletic recreation business office
Intercollegiate athletics
Recreational athletic program
Sports facilities
Total
Total Social and Cultural Activities
$
395
39
$
--
$
12
395
26
$
1
$
1
$
395
$
1
1
52
46
59
1,487
(4)
749
3,078
1,660
4
-4
30
1
1,474
(28)
735
3,022
1,643
9
24
9
26
17
337
1,079
440
1,511
750
1,161
2,348
318
2,106
1,015
11
3,431
9
539
105
6,971
39
6,846
85
4,118
6,948
4,095
87
--
87
--
1
86
--
402
5,382
3,439
1,295
-----
402
5,069
3,410
1,290
-313
29
4
259
2,360
2,170
393
143
3,182
1,320
969
-159
52
67
10,518
--
10,172
346
5,183
5,613
279
18,010
51
17,525
433
9,355
13,088
4,433
1,831
1,470
496
525
128
285
5
-295
--
1,326
97
494
230
128
220
1,369
2
---
1,099
968
79
380
90
732
502
418
145
38
--1
---
2,275
1,591
2,616
1,835
1
(60)
9
316
151
57
COUNSELING AND CAREER GUIDANCE
Counseling
Counseling services
Early outreach programs
Orientation program
Special services
Student affirmative action
4,451
585
Disadvantaged student assistance
Office for students with disabilities
Total
410
461
Foreign student programs
International studies
767
--
767
0
554
245
32
Placement
Career planning and placement center
1,661
6
1,563
92
1,072
601
13
Total Counseling and Career Guidance
7,289
1,052
4,545
1,692
4,559
2,832
102
Graduate student programs
Student financial services
345
1,642
-2,005
344
(370)
1
7
241
1,427
104
216
---
Total Financial Aid Administration
1,987
2,005
(26)
9
1,667
320
--
Admissions office
Registrar's office
2,160
1,587
2,122
1,324
28
248
10
15
1,362
1,049
801
594
3
57
Total Student Admissions and Records
3,746
3,445
277
24
2,411
1,395
60
FINANCIAL AID ADMINISTRATION
STUDENT ADMISSIONS AND RECORDS
43
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
STUDENT SERVICES
(continued)
STUDENT HEALTH SERVICES
COMPENSATED ABSENCES ACCRUAL
EDUCATIONAL FEE EXPENSE PRORATION
Total Student Services
$
5,446
22
--
$
--
$
5,410
--
23
(7,551)
$
36
$
2,686
$
2,765
$
6
(1)
55
(33)
--
7,551
--
--
--
--
41,046
32
37,675
3,339
23,321
22,330
4,605
1,831
4,288
1,133
4,373
663
921
1,660
3,989
910
785
462
907
147
282
223
2,965
202
14
23
17
-623
---
1,228
3,043
657
2,659
434
673
604
1,259
476
2,613
229
249
1
13
-899
---
13,210
8,713
3,833
663
8,694
5,430
914
Academic senate
644
597
43
4
453
191
--
Office of the campus counsel
363
362
1
--
250
113
--
1,612
2,130
1,415
1,955
197
174
-1
1,189
1,520
422
610
---
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
Chancellor and vice chancellors
Chancellor's office
Academic affairs
Business affairs
Development and university relations
Resource management and planning
Undergraduate affairs
Total
Planning and budgeting
Resource management
Planning office
Total
Total Executive Management
3,742
3,370
370
1
2,709
1,033
--
17,959
13,043
4,248
668
12,107
6,766
914
410
--
126
285
--
410
--
9,915
5,991
3,899
25
7,196
4,332
1,613
9,915
5,991
3,899
25
7,196
4,332
1,613
2,241
2
1,591
645
--
FISCAL OPERATIONS
Bad debts and collections
Business and financial services
Total
Office of contract and grant
administration
Audit and management advisory services
Total Fiscal Operations
2,236
(7)
1,247
1,282
--
1,143
668
564
13,809
7,266
6,232
(34)
311
9,930
6,056
2,177
2,772
71
780
--
1,990
71
2
--
2,987
--
1,522
71
1,737
--
2,843
780
2,061
2
2,987
1,593
1,737
10,486
9,392
1,089
6
5,616
5,169
298
GENERAL ADMINISTRATIVE SERVICES
Environmental health and safety
Health and safety
Lifeguard service
Total
Information systems
Administrative computing
44
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
INSTITUTIONAL SUPPORT
(continued)
GENERAL ADMINISTRATIVE SERVICES
(continued)
Personnel
Affirmative action programs
Employee assistance program
Human resources
Total
Other
Administrative records
Association memberships
Campus sculpture collection
Campuswide employee support program
Campuswide program expenses
Clinical science building
Debt service insurance premium
Deep sea drilling project building lease
Estancia la jolla hotel and spa
Foreign scholars program
Molecular medical building lease
President emeritus
Real estate development
Retirement restoration plan 415
Science research park groundlease
Staff association programs
Staff recognition awards
Interest refunds to agencies
Student corps services
Technology transfer and
intellectual property
Torrey pines center south
Other support
Total
Total General Administrative Services
$
440
1
4,041
4,481
383
211
412
(317)
(21)
296
205
3
5
316
194
38
856
208
1
11
17
86
44
7,041
597
2,140
$
376
1
2,935
$
3,311
62
0
1,106
1,168
$
3
-0
$
266
221
8,439
3
8,925
334
211
151
-825
----296
--390
---17
---
49
-158
(317)
(846)
296
-3
5
19
194
38
466
208
1
11
-86
42
--104
---205
--1
--------1
241
-118
------226
-17
566
---16
-153
2,746
957
(0)
4,295
(359)
2,140
--1
1,578
-637
$
174
98
3,154
3,426
141
211
294
-(21)
296
205
3
5
128
194
21
290
208
1
13
1
86
55
5,494
949
2,307
$
-318
7,552
7,870
---317
-----38
-----2
--164
31
352
804
12,724
5,925
6,488
311
3,552
10,880
1,709
30,534
19,407
10,805
322
21,080
21,068
11,614
546
--
546
--
3,553
4,601
7,607
(562)
77
(641)
3
908
2,621
4,091
(1,551)
71
289
(844)
-71
---
(1,551)
-289
(844)
-----
97
29
-451
1,707
42
289
1,924
3,354
--3,219
(2,036)
71
(2,106)
--
577
3,960
6,572
214
(25)
8
559
2,069
2,431
LOGISTICAL SERVICES
Construction management
Duplicating
Imprints
Garage and transportation
Campus shuttle
Intercampus bus service
Parking citation collection
Transportation services--central garage
Total
Mail and messenger services
198
45
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
INSTITUTIONAL SUPPORT
(continued)
LOGISTICAL SERVICES
(continued)
Materiel management
Chemistry storehouse
BFS--sale of surplus property
BFS--purchasing
BFS--receiving
BFS--storehouse self-storage facility
BFS--storehouse
Total
Police
Escort and crime prevention program
Police
Total
Telecommunications services
Total Logistical Services
$
8
174
1,358
838
(4)
34
$
-57
1,248
838
---
$
8
117
110
-(4)
34
$
-------
$
104
93
1,246
598
34
664
$
525
114
488
340
151
6,325
$
621
32
376
99
189
6,956
2,410
2,144
266
--
2,739
7,944
8,274
120
2,478
122
2,118
(10)
355
7
6
326
2,630
41
1,212
248
1,364
2,598
2,240
345
13
2,956
1,253
1,611
1,143
(1,424)
2
4,076
8,540
12,895
2,876
5,888
(3,038)
26
15,368
30,989
43,481
701
14
---
346
14
355
--
373
--
693
14
366
--
97
56
9,111
518
7
-0
----
-45
6,763
516
7
97
10
2,348
2
--
--5,337
360
--
97
56
10,267
157
7
--6,492
---
10,503
0
7,691
2,812
6,071
11,291
6,858
1,307
897
410
--
1,009
418
120
(279)
COMMUNITY RELATIONS
Development
Alumni affairs office
Board of overseers
Fund raising activities
Cancer center
Social sciences
Development office
Development office--school of medicine
Development office--school of pharmacy
Total
University communications
Publications office
Total Community Relations
EDUCATIONAL FEE EXPENSE PRORATION
COMPENSATED ABSENCES ACCRUAL
Total Institutional Support
310
266
120
331
696
717
12,120
1,163
8,025
2,932
7,411
12,405
7,695
(7,073)
7,073
--
--
--
--
(793)
196
(6)
66
-(603)
76,694
(76)
38,901
33,540
46
4,253
65,961
(669)
76,615
-65,882
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
OPERATION AND MAINTENANCE OF
PLANT
Administration
Building maintenance
Chancellor's house maintenance
Deferred maintenance projects
EHS hazardous waste disposal
Grounds maintenance
Janitorial service
Plant service
Purchased utilities
Refuse disposal
Special projects
Utilities
Educational fee expense proration
Compensated absences accrual
Total Operation and Maintenance
of Plant
$
1,857
7,550
86
670
1,312
1,872
5,438
140
21,206
413
73
3,635
-(28)
$
932
7,468
--617
1,840
5,388
-20,953
410
73
1,151
(5,170)
(23)
$
924
82
86
670
695
32
49
140
254
3
-2,485
5,170
(5)
$
-------------0
$
1,460
1,790
15
-746
1,702
3,227
3,186
-80
-902
-(28)
$
2,587
6,033
71
670
805
2,241
2,984
13,496
37,013
358
73
3,080
---
$
2,191
274
--240
2,071
773
16,542
15,807
26
-346
---
44,223
33,639
10,585
0
13,081
69,411
38,269
92,109
6,854
29,964
55,291
728
91,381
--
(55,311)
--
STUDENT FINANCIAL AID
Student financial aid
Less: scholarship allowance
Total Student Financial Aid
(See schedule for detail, page 49)
(55,311)
36,797
--
(55,311)
--
--
6,854
(25,348)
55,291
728
36,070
--
AUXILIARY ENTERPRISES
RESIDENCE AND DINING HALLS
Administration
Club med snack bar
Coast apartments
Eleanor roosevelt residence hall
Faculty apartments
La jolla del sol apartments
Marshall college residence hall--unit I
Marshall college residence hall--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
Pepper canyon apartments
Revelle residence hall--unit I
Revelle residence hall--unit II
Roosevelt international house apartments
Roosevelt residence hall
Scripps lunch room
South mesa apartments
Warren college apartments
Warren college residence hall
Warren graduate student apartments
(1,505)
986
454
932
504
1,539
702
1,467
4,577
1,902
764
913
1,159
4,368
895
1,575
4,364
1,206
1,893
2,908
211
1,013
1,930
4,555
809
--------------------------
(1,506)
971
454
932
504
1,539
702
1,467
4,513
1,871
764
913
1,159
4,342
895
1,575
4,303
1,206
1,893
2,875
211
1,013
1,930
4,535
809
2
14
------64
31
---26
--61
--33
---20
--
6,914
349
0
--48
55
-1,034
350
---962
-11
1,211
--788
52
--1,076
34
8,144
664
453
1,092
504
1,490
926
1,517
3,710
1,739
764
913
1,159
4,110
983
1,721
3,566
1,382
1,937
2,388
159
1,013
2,115
4,022
774
16,562
27
-160
--279
50
168
188
---703
88
157
413
176
45
268
0
-185
543
--
Total
40,119
--
39,869
250
12,886
47,246
20,013
47
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
AUXILIARY ENTERPRISES
(continued)
OTHER
Auxiliary enterprises manager
pp
Bike shop
Birch aquarium museum and bookshop
Bookstore
Day care center
Grove cafe
Muir college sundry shop
Parking operations
Price center operations
Catering and food services
Gameroom
Mail services
Revelle sundry and gift store
Vanpool program
Vending machine operations
Compensated absences accrual
$
Total
Total Auxiliary Enterprises
Less: reclassification of capital
expenditures
Total Current Funds Expenditures
56
193
996
21,637
2,100
312
137
7,678
$
$
56
192
996
21,618
1,985
309
130
7,626
$
-1
-19
116
3
7
52
$
501
59
201
3,390
1,180
93
38
3,419
$
523
139
809
28,901
1,396
219
99
9,082
$
967
5
14
10,654
476
-0
4,823
169
28
28
26
757
18
90
--------
156
25
23
26
757
18
90
13
2
4
0
----
815
19
212
0
128
-90
1,290
8
123
26
1,213
18
--
1,937
-308
-584
---
34,225
--
34,007
218
10,146
43,847
19,767
74,345
--
73,876
469
23,032
91,092
39,780
(5,026)
(79,253)
(84,279)
$
---------
1,684,237
(18,298)
$
332,416
(16,657)
$
842,760
48
(49,323)
$
509,061
$
879,110
$
1,058,810
-$
253,683
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – FINANCIAL AID
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
STUDENT FINANCIAL AID
GRADUATE SCHOOL OF INTERNATIONAL
RELATIONS AND PACIFIC STUDIES
$
1,280
$
--
$
115
$
1,165
$
1
$
1,280
$
--
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
52
1,292
9
(79)
---
43
1,371
---
52
1,292
---
996
308
186
105
-16
65
--
---4
996
292
121
101
5
----
990
308
186
105
-----
Total
2,938
11
4
2,923
5
2,932
--
5,681
104
36
974
207
3,484
1,325
114
706
358
916
621
(2)
599
533
---24
--57
---------
1,058
1
-99
4
3
(0)
-78
-0
-(2)
341
299
4,623
103
36
850
203
3,481
1,268
114
628
358
915
621
-258
234
-6
-27
140
131
(4)
-198
48
2
53
(1)
2
106
5,681
98
36
947
66
3,353
1,329
114
508
309
914
568
(1)
597
427
----------------
15,655
82
1,881
13,693
708
14,947
--
197
--
16
181
--
197
--
2,725
1,962
(8)
0
254
153
1
128
94
136
152
(3)
-43
35
--4
--(4)
-211
---4
-3
(3)
-----1
2,725
1,959
(5)
0
254
153
1
128
93
----------
3
167
13
51
141
151
231
253
-40
-----163
--13
-18
----
1
------7
2
167
13
51
141
151
231
246
---------
SCHOOL OF MEDICINE
Dean's office
Anesthesiology
Chemistry--medical
Cellular and molecular medicine
Family and preventive medicine
Medicine
Neurosciences
Ophthalmology
Pathology
Pediatrics
Pharmacology
Psychiatry
Radiology
Reproductive medicine
Surgery
Total
SCHOOL OF PHARMACY AND
PHARMACEUTICAL SCIENCES
School of pharmacy and
pharmaceutical sciences
CAMPUS-WIDE DEPARTMENTS
Biological sciences
Chemistry and biochemistry
Communication
Economics
Ethnic studies
History
p
p g
Literature
Mathematics
Music
Organized research units
Centers
Astrophysics and space sciences
Comparative immigration studies
Energy research
Human development
Iberian-latin american studies
Magnetic recording
Research in language
United states-mexican studies
50
2,589
1,810
-0
-119
1
128
86
3
127
-51
124
151
231
90
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
STUDENT FINANCIAL AID
(continued)
CAMPUS-WIDE DEPARTMENTS
(continued)
Institutes
Biomedical engineering
Global conflict and cooperation
Neural computation
Cognitive science
Molecular medicine
Physics
Political science
Psychology
Sociology
Teacher education program
Theatre and dance
Visual arts
$
Total
45
379
400
49
302
447
39
102
114
108
117
8
$
-----2
32
53
109
108
26
8
$
--------5
-6
--
$
45
379
400
49
302
445
7
49
--85
--
$
-------------
$
45
379
400
49
302
447
39
102
114
108
117
8
$
-------------
8,428
906
252
7,270
9
8,419
--
21
208
14
--14
----
21
208
--
----
21
208
14
----
207
43
379
--32
----
207
43
347
----
207
43
379
----
872
45
--
827
--
872
--
3
4
---
2
--
1
4
---
3
4
---
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Institutes
California space
Marine resources
Marine physical laboratory
Research divisions
Marine biology research division
Marine research division
The SIO department
Total
OTHER
Eleanor roosevelt college
Marshall college
Office of graduate studies
and research
Student financial services
Summer session
13,299
49,477
(44)
5,394
416
--
4,364
23,374
(44)
3,541
25,687
--
5
---
13,295
49,477
(44)
----
Total
62,738
5,810
27,696
29,233
5
62,734
--
92,109
6,854
29,964
55,291
728
91,381
--
--
--
(55,311)
--
Subtotal Student Financial Aid
Less: scholarship allowance
Total Student Financial Aid
(55,311)
$
36,797
-$
(55,311)
6,854
$
51
(25,348)
$
55,291
$
728
$
36,070
$
--
CURRENT FUNDS EXPENDITURES
BY FUND SOURCE
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(unaudited)
Current Funds
Total
Unrestricted
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
GENERAL FUND
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Total
$
171,874
31,502
3,087
38,822
8,122
-38,733
33,422
6,854
$
171,874
31,502
3,087
38,822
8,122
-38,733
33,422
6,854
$
----------
$
154,601
20,770
1,989
24,840
-5,153
29,853
8,075
11
$
17,374
10,733
1,100
15,348
8,122
(5,059)
13,670
44,630
6,843
$
101
1
2
1,366
-94
4,790
19,283
--
332,416
332,416
--
245,293
112,760
25,637
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
69,382
357
712
6,902
28,437
7,427
5,481
(17,847)
126
69,382
357
712
6,902
28,437
7,427
5,481
(17,847)
126
----------
15,517
1
456
1,371
12,033
65
----
56,385
357
605
5,531
16,415
7,362
5,481
(17,847)
126
2,519
-349
-11
-----
Total
100,977
100,977
--
29,442
74,414
2,879
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Student financial aid
Auxiliary enterprises
2,620
304,742
3,202
4,782
1
1,663
37
35,163
460
----------
2,620
304,742
3,202
4,782
1
1,663
37
35,163
460
1,243
133,990
1,967
1,093
1
642
89
142
374
1,377
170,751
1,234
3,689
-1,022
(53)
35,021
86
----------
Total
352,670
--
352,670
139,541
213,129
--
Instruction
Research
Academic support
Institutional support
Student financial aid
79
14,617
1
13
100
------
79
14,617
1
13
100
48
8,199
1
---
31
6,418
0
13
100
------
Total
14,811
--
14,811
8,247
6,563
--
367,481
--
367,481
147,789
219,692
--
TUITION AND FEES
FEDERAL GOVERNMENT
Grants
Contracts
Total Federal Government
Note:
The Schedule of Current Funds Expenditures by Fund Source reflects amounts net of the reclassification of capital expenditures and scholarship allowances.
53
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(unaudited)
Current Funds
Total
Unrestricted
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
SPECIAL STATE APPROPRIATIONS
AND CONTRACTS
Instruction
Research
Public service
Academic support
Student services
Institutional support
Student financial aid
Auxiliary enterprises
Total
$
2,456
5,456
574
1,026
1,282
549
6,920
0
18,264
$
----------
$
2,456
5,456
574
1,026
1,282
549
6,920
0
18,264
$
113
7,520
147
572
842
1
-0
$
2,342
(2,064)
427
454
440
548
6,920
--
$
(2)
--------
9,195
9,068
(2)
4,446
3,804
62
(5)
(4)
6
2,562
2,320
45
(1)
(4)
--
1,885
1,483
16
(4)
(1)
6
-------
LOCAL GOVERNMENT
Instruction
Research
Public service
Public service
Student services
Auxiliary enterprises
4,446
3,804
62
(5)
(4)
6
Total
8,308
--
8,308
4,923
3,385
--
4,587
85,583
2,118
3,369
252
326
4,289
11,575
3
0
8
2
2
9
5
637
---
4,587
85,575
2,116
3,367
243
322
3,652
11,575
3
1,838
46,692
292
1,102
-95
3,226
391
--
2,773
38,916
1,826
2,267
252
232
4,440
11,184
3
23
25
----3,378
---
112,103
663
111,440
53,636
61,893
3,426
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
4,568
6,630
176
2,529
0
189
13,547
1,092
2,135
409
4,559
5,231
176
1,939
0
154
13,545
1,092
601
409
9
1,398
(38)
590
-35
2
0
1,534
--
1,810
3,711
90
618
-20
4,845
397
51
457
2,765
2,919
110
1,911
0
169
9,806
695
2,084
408,373
8
-25
---1,104
----
Total
31,274
27,706
3,569
11,544
20,868
1,137
PRIVATE GIFTS, GRANTS AND CONTRACTS
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Student financial aid
Auxiliary enterprises
Total
ENDOWMENT AND SIMILAR FUNDS
54
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY FUND SOURCE
(unaudited)
Current Funds
Total
Unrestricted
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
SALES AND SERVICES OF EDUCATIONAL
ACTIVITIES
Instruction
Research
Public service
Academic support
Student services
Institutional support
Student financial aid
$
Total
74,250
1,023
1,151
84,517
3,167
1,117
728
$
74,250
1,023
1,151
84,517
3,167
1,117
728
$
--------
$
73,379
493
234
56,179
1,426
97
106
$
19,337
543
1,080
67,325
1,841
1,051
621
$
18,466
13
162
38,988
100
31
--
165,953
165,953
--
131,914
91,799
57,760
177
390
17
177
390
17
148
167
--21,344
29
226
17
(8,843)
88,062
-2
--37,946
SALES AND SERVICES OF AUXILIARY
ENTERPRISES
Academic support
Student services
Institutional support
Student financial aid
Auxiliary enterprises
(8,843)
(8,843)
71,460
71,460
------
Total
63,202
63,202
--
21,659
79,490
37,948
438,778
438,778
--
179,978
283,983
25,182
SALES AND SERVICES OF UCSD
MEDICAL CENTER
UCSD medical center
OTHER SOURCES
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
3,360
20,436
708
(1,373)
277
5,526
8,912
2,872
13
1,591
3,360
20,436
708
(1,373)
277
5,526
8,912
2,872
13
1,591
------(0)
----
1,601
(2,320)
343
6,047
141
2,929
27,749
4,610
27
1,314
1,850
24,676
371
7,792
157
6,995
37,689
17,249
(14,072)
2,112
91
1,920
6
15,212
21
4,398
56,527
18,987
-1,834
Total
42,321
42,322
--
42,441
98,875
98,995
RESERVES
Instruction
Research
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
1,044
265
2,043
(369)
8
150
1
17
1,044
265
2,043
(369)
8
150
1
17
---------
1,057
144
42
18
35
----
655
121
2,001
(387)
26
150
1
17
668
---53
----
Total
3,159
3,159
--
1,296
2,583
720
Total Current Funds Expenditures
$
1,684,237
$
1,175,176
55
$
509,061
$
879,110
$
1,058,810
$
253,683
CURRENT FUNDS EXPENDITURES
BY EXPENDITURE CATEGORY BY FUND SOURCE
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2003-2004
CURRENT FUNDS EXPENDITURES BY EXPENDITURE CATEGORY BY FUND SOURCE
(UNAUDITED)
(in thousands of dollars)
Salaries
and Wages
Total
Employee
Benefits
Supplies
and Services
Travel
TUITION AND FEES
Regular session
Summer session
University extension and continuing education
$
Total
71,646
3,849
25,482
$
14,217
2,880
12,346
$
4,308
60
2,753
$
52,297
914
9,820
$
824
(5)
563
100,977
29,442
7,121
63,031
1,383
Grants
Contracts
352,670
14,811
139,541
8,247
32,665
1,833
173,018
4,296
7,446
434
Total
367,481
147,789
34,498
177,314
7,880
Appropriations and contracts
General
18,264
332,416
9,195
245,293
2,288
52,929
6,388
29,855
394
4,340
Total
350,680
254,488
55,216
36,243
4,733
8,308
4,923
1,224
2,084
77
36,055
24,310
51,737
14,265
9,371
29,999
3,431
2,380
7,511
16,665
11,902
12,542
1,694
657
1,686
112,103
53,636
13,321
41,109
4,037
31,274
11,544
2,662
15,797
1,273
Medical group activities
Managed care
Other
127,727
14,054
24,172
101,195
2,896
27,823
20,151
888
7,301
4,821
10,245
(11,906)
1,561
26
953
Total
165,953
131,914
28,340
3,160
2,540
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
6,773
40,582
22,797
(6,951)
2,189
14,134
3,721
1,616
742
4,638
1,063
477
3,678
21,518
17,947
(9,052)
164
293
67
8
Total
63,202
21,659
6,920
34,090
532
438,778
179,978
59,477
198,711
613
42,321
42,441
19,253
(22,156)
3,159
1,296
351
SALES AND SERVICES OF UCSD MEDICAL CENTER
OTHER SOURCES
RESERVES
Total Current Funds Expenditures
$
1,684,237
$
879,110
$
228,382
1,377
$
550,761
Note: The Schedule of Current Funds Expenditures by Expenditure Category by Fund Source reflects amounts net of the reclassification of capital
expenditures and scholarship allowances.
57
2,783
135
$
25,985
CURRENT FUNDS EXPENDITURES
BY DEPARTMENT – LOC “O”
UNIVERSITY OF CALIFORNIA, SAN DIEGO - LOCATION "O"
2003-2004
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(UNAUDITED)
(in thousands of dollars)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
.
RESEARCH
Organized research units
California space
Geophysics and planetary physics
Global peace
Sea grant college
White mountain research station
Compensated absences accrual
$
Total
409
99
54
3
648
9
$
409
99
54
3
647
9
$
----2
--
$
-------
$
251
76
40
-519
--
$
158
23
15
3
129
9
$
-------
1,223
1,221
2
--
887
336
--
48
--
48
--
--
48
--
(0)
345
108
5
--
PUBLIC SERVICE
Mathematics diagnostic testing
ACADEMIC SUPPORT
White mountain research station
236
236
STUDENT FINANCIAL AID
Organized research unit
California space
Total Current Funds Expenditures
5
$
1,512
5
$
1,226
-$
286
-$
--
-$
886
Location "O" activity represents expenditures for U.C. Office of the President programs conducted at the San Diego campus. This activity is not
included in the campus financial schedule totals.
59
$
734
$
108
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