UNIVERSITY OF CALIFORNIA,
SAN DIEGO
Detailed Financial Schedules
for the Year Ended June 30, 2003
(unaudited)
VICE CHANCELLOR STEVEN W. RELYEA
I am pleased to submit the Detailed Financial Schedules of the
San Diego campus for the year ended June 30, 2003.
The records and accounts of the University from which this
report is prepared are maintained in accordance with generally
accepted accounting principles prescribed by the Governmental
Accounting Standards Board (GASB) and the National Association
of College and University Business Officers.
The Detailed Financial Schedules are not audited and are
intended for internal use. The accounts of the University of
California are audited annually on a consolidated basis by the
firm of PricewaterhouseCoopers, LLP, whose audit report
and opinion statement are transmitted to The Regents. The
consolidated financial statements are presented in the modified
format required by the GASB.
This report is available via BLINK as a PDF document.
Donald A. Larson
Controller
Business and Financial Services
CONTENTS
Page
Narrative Summary
2
Statement of Net Assets (GASB format)
6
Statement of Revenues, Expenses and Changes
in Net Assets (GASB format)
7
Statement of Cash Flows (GASB format)
8
Illustrations of Selected Financial Information
9
The Past Decade
11
Balance Sheet
13
Consolidated Summary of Changes in Funds Balances
15
Current Funds Revenues
17
Current Funds Expenditures by
Uniform Classification Category
18
Current Funds Expenditures by Department
23
Financial Aid
38
Current Funds Expenditures by Fund Source
40
Current Funds Expenditures by
Expenditure Category by Fund Source
43
Notes to the Financial Schedules
44
Current Funds Expenditures by Department - Loc "O"
51
UNIVERSITY OF CALIFORNIA, SAN DIEGO
Financial Report-Detailed Schedules
2002-2003
The financial records of the University are maintained in accordance
with standards prescribed by the Governmental Accounting Standards
Board (GASB) and the National Association of College and University
Business Officers. A number of accounting changes were implemented
in the prior fiscal year (2001-2002) as required by the GASB Statement
35, which defines the basic financial statements for public colleges and
universities. Summarized, unaudited financial statements for the
campus presented in the format prescribed by the GASB are included in
this publication. The three basic statements are: statement of net
assets; statement of revenues, expenses and changes in net assets; and
statement of cash flows. The audited, consolidated financial statements
of the University of California are available (after November) at
http://www.ucop.edu/ucophome/cao/reports.
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, 2003, the San Diego Campus averaged 22,886
employees – 6,605 academic and 16,281 staff - and in the Fall Quarter
served 23,548 students – 19,088 undergraduate and 4,460 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 School of
Pharmacy and Pharmaceutical Sciences and the School of Management.
The UCSD Medical Center serves as the campus teaching hospital.
The financial schedules in this report provide an accounting for the
funds that were available to the University of California, San Diego
during the 2002-2003 fiscal year in furtherance of the major objectives
of the institution - instruction, research, public service, and patient care.
The other detailed financial schedules contained in this publication are
also unaudited and are intended for internal use. To ensure the
observance of restrictions placed on the resources available, the
principles of fund accounting are employed, wherein financial
transactions are recorded within separate funds. Similar funds are
grouped for purposes of accounting and financial reporting. The major
fund groups are current funds, endowment and similar funds, loan
funds and plant funds.
The financial schedules represent the combined activities of campus
departments and the UCSD Medical Center. The operations of certain
related but independent organizations, such as the UCSD Foundation
and student and alumni associations, are not included.
CURRENT FUNDS
Current funds revenues totaled $1.766 billion in 2002-2003, an
increase of 4.7% from the prior year. As shown in the following
comparison of current funds revenues by source, the Federal
Government represented the largest percentage at $458.5 million
(26%), followed by the sales and services of the UCSD Medical Center
at $455.9 million (25.8%) and the State of California at $335 million
(19%). See the schedule of Current Funds Revenues for more detail.
Current funds are the basic operating funds of the University. 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.
CURRENT FUNDS REVENUES BY SOURCE
(Dollars in Thousands)
Source
2002-2003
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 Receipts
$
146,620
(26,822)
458,538
335,061
7,830
Increase/
(Decrease)
2001-2002
8.3%
-1.5%
26.0%
19.0%
0.4%
$
129,551
(25,182)
411,015
356,679
4,099
7.7%
-1.5%
24.4%
21.1%
0.2%
13.2%
6.5%
11.6%
(6.1%)
91.0%
130,660
7.4%
129,681
7.7%
0.8%
148,576
8.4%
143,611
8.5%
3.5%
94,453
(6,145)
5.3%
-0.3%
85,148
(4,732)
5.0%
-0.3%
10.9%
29.9%
455,910
21,841
(54)
25.8%
1.2%
0.0%
435,476
21,836
(27)
25.8%
1.2%
-0.1%
4.7%
0.0%
100.0%
100.0%
4.7%
1,766,468
100.0%
2
$
1,687,155
Current funds expenditures totaled $1.584 billion in 2002-2003, an
increase of 6.9% from the prior year. As shown in the following
comparison of current funds expenditures by function, research
represented the largest percentage at $438.9 million (27.7%),
followed by the UCSD Medical Center at $414.5 million (26.2%) and
instruction at $312.5 million (19.7%). See various expenditure schedules
for more detail.
CURRENT FUNDS EXPENDITURES BY FUNCTION
(Dollars in Thousands)
Function
2002-2003
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
$
Total Expenditures
$
312,509
438,931
12,391
147,613
414,493
39,536
71,878
19.7%
27.7%
0.8%
9.3%
26.2%
2.5%
4.5%
39,434
71,795
(33,021)
68,159
2.5%
4.5%
-2.1%
4.3%
1,583,718
Increase/
(Decrease)
2001-2002
100.0%
Salary and wage costs (excluding vacation, award payments and
employee benefits) for faculty, research personnel, administrative staff
and other employees totaled $828 million during 2002-2003 and
$
$
289,780
407,059
11,466
130,473
394,706
38,022
64,901
19.6%
27.5%
0.8%
8.8%
26.6%
2.6%
4.4%
7.8%
7.8%
8.1%
13.1%
5.0%
4.0%
10.8%
44,978
66,175
(29,941)
64,206
3.0%
4.5%
-2.0%
4.3%
(12.3%)
8.5%
10.3%
6.2%
100.0%
6.9%
1,481,825
represented 52.3% of the current funds expended (see
various expenditure schedules for more detail).
ENDOWMENT AND SIMILAR FUNDS
Endowment and similar funds include endowments, funds functioning
as endowments, 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, which had a book
value of $54.8 million (market value $109.1 million) at June 30, 2003,
are administered by the Office of the President and not reflected in this
financial report, nor are endowment funds of the UCSD Foundation (book
value $117.8 million, market value $156.2 million). 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
(Dollars in thousands)
Book Value
Market Value
Income Transferred to Campus
2002-2003
2001-2002
$
$
54,806
109,061
4,532
3
54,045
106,451
4,325
Increase/
(Decrease)
1.4%
2.5%
4 .8%
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.
Outstanding loans as of June 30, 2003 totaled $26.2 million, of which
80%, or $20.9 million were provided under federal programs.
LOAN FUND ACTIVITY
(Dollars in Thousands)
Long Term
Loan Disbursements
2002-2003
Long Term Loans
National Direct/Perkins
Health Professions
Loans for Disadvantaged Students
University Loans
Total Long Term Loans
Loans Outstanding
2001-2002
$
2,903
205
166
744
$
2,795
240
103
668
$
4,018
$
3,806
June 30, 2003
$
Short Term Loans
Total Loans
$
18,740
1,659
522
4,934
June 30, 2002
$
19,096
1,845
485
3,960
25,855
25,386
357
880
26,212
$
26,266
PLANT FUNDS
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. Expenditures for the year from this subgroup totaled
$69.8 million. Unspent balances recorded at the campus at
year-end totaled $14.1 million.
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.
Capital expenditures for the year from this subgroup totaled $175.4
million; non-capitalized expenditures totaled $1 million. Unspent
balances at year-end totaled $72.7 million.
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 collections, intangibles and equipment assets of
the University. Assets in the investment in plant subgroup as of June
30, 2003 totaled $3 billion, depreciation expense for the year was
$129.3 million, accumulated depreciation at year-end totaled $1.5
billion, and the net book value of capital assets was $1.5 billion.
Related liabilities of $851.4 million, 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 balance sheet. See the Schedule of the San Diego
Campus Long Term Debt in the Notes to the Financial Schedules section
for details.
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. Capital
expenditures for the year from this subgroup totaled $3.3 million; noncapitalized expenditures totaled $1.4 million. Unspent balances at
year-end totaled $15.3 million.
Retirement of indebtedness funds have been established to record
debt service payments and to accumulate funds for the retirement of
4
PLANT FUNDS ACTIVITY
(Dollars in Thousands)
2002-2003
2001-2002
Increase/
(Decrease)
Plant Expenditures:
Transfers to Investment in Plant
Current Funds
Unexpended Plant
Renewal and Replacement
Subtotal
Non-capitalized expenditures
Unexpended Plant
Renewal and Replacement
Subtotal
$
67,535
175,438
3,339
246,312
$
67,799
140,668
2,861
211,328
(0.4%)
24.7%
16.7%
16.6%
736
1,717
2,453
39.8%
(17.5%)
(0.3%)
1,029
1,416
2,445
Total Plant Expenditures
Plant Capitalization
Construction in Progress, year end
Equipment and Collections
Intangibles
Land, Buildings and Improvements
Total Plant Capitalization
Long Term Debt, year end:
Recorded at the San Diego Campus
Recorded at the Office of the President
Total Long Term Debt
$
248,757
$
213,781
16.4%
$
253,040
90,434
100
120,162
$
202,865
82,159
1,500
85,929
24.7%
10.1%
(93.3%)
39.8%
$
463,736
$
372,453
24.5%
$
114,982
736,418
$
132,048
673,637
(12.9%)
9.3%
$
851,400
$
805,685
5.7%
Significant construction in progress expenditures as of 6/30/03 include:
Plant capitalization of additions to Investment in Plant of $463.7 million
consists of $381.6 million expended from plant funds, $70.6 million
from current funds and $11.5 million from gifts and other sources.
Significant projects capitalized this year in Land, Buildings, and
Improvements include:
-
California Institute of Telecommunications and Information
Technologies, $13.9 million expended; $102.5 million
budgeted, primarily state funds
-
Eleanor Roosevelt College Housing and Dining Facilities,
$87.7 million expended; $106 million budgeted, non-state
funds
-
Central Utilities Plant Improvements Phase III, $7.2 million,
primarily state funds
-
Natural Sciences Building, $50.6 million, primarily state funds
-
Rebecca and John Moores UCSD Cancer Center, $28 million
expended; $104.8 million budgeted, non-state funds
-
Powell-Focht Bioengineering Hall, $34.9 million, non-state
funds
-
School of Medicine Research Facility, $41.1 million
expended; $61.6 million budgeted, non-state funds
-
Retina/Glaucoma Research Facility, $8.1 million expended;
$9.1 million budgeted, non-state funds
IN V E S T M E N T S IN C A P IT A L A S S E T S A T H IS T O R IC A L C O S T
YEAR S EN D ED JU N E 30
( D o lla r s in T h o u s a n d s )
$ 2 , 0 0 0 ,0 0 0
$ 1 , 5 0 0 ,0 0 0
$ 1 , 0 0 0 ,0 0 0
$ 5 0 0 ,0 0 0
$
1994
Land
1995
1996
B u ild in g s , In f r a s t r u c tu r e a n d Im p r o v e m e n t s
1997
1998
E q u ip m e n t
1999
2000
L ib r a r ie s a n d C o lle c tio n s
5
2001
2002
C o n s tr u c t io n in P r o g r e s s
2003
I n ta n g ib le s
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
(Dollars In Thousands)
STATEMENT OF NET ASSETS
AS OF JUNE 30, 2003 WITH COMPARATIVE TOTALS FOR 2002
(unaudited)
Current Assets
Cash
Short-Term Investments
Investments Held By Trustees
Accounts Receivable
State and Federal Government
Medical Centers
Other
Pledges Receivable
Current Portion of Notes Receivable
Inventories
Deferred Charges
Other Current Assets
2003
ASSETS
$
Total Current Assets
Noncurrent Assets
Investments Held By Trustees
Pledges Receivable
Notes Receivable
Land-Buildings-Equipment-Libraries-Collections
Less: Accumulated Depreciation
Other Noncurrent Assets
Total Noncurrent Assets
Total Assets
Current Liabilities
Accounts Payable
Accrued Salaries and Benefits
Deferred Revenue (note 3a)
Current Portion of Long-Term Debt (note 7)
Funds Held for Others
Other Current Liabilities
$
2,384
554,966
919
49,100
70,452
56,662
4,184
4,191
17,598
12,710
99
48,839
75,262
57,899
4,176
4,209
17,240
9,932
--
821,346
775,826
5,958
4,874
19,578
2,991,254
(1,458,708)
2,974
6,732
4,891
19,818
2,779,745
(1,373,321)
2,831
1,565,930
1,440,696
2,387,276
$
2,216,522
$
95,707
44,679
67,369
72,671
3,337
98,183
$
114,512
42,704
62,783
87,307
3,937
61,614
LIABILITIES
Noncurrent Liabilities
Federal Refundable Loans
Long-Term Debt (note 7)
Revenue Bonds
Certificates of Participation
Mortgages and Other Borrowings
Capital Lease Obligations
Other Noncurrent Liabilities
Total Noncurrent Liabilities
Total Liabilities
NET ASSETS
381,946
372,857
21,152
21,038
584,491
38,174
17,152
138,912
40,663
491,019
39,879
38,939
148,540
41,364
840,544
780,779
1,222,490
1,153,636
681,146
600,739
--
--
5,312
(23)
59,865
18,879
7,531
-(61)
Total Restricted
Unrestricted
Total Net Assets
Total Liabilities and Net Assets
4,471
600,199
1,680
$
Total Current Liabilities
Invested in Capital Assets Net of Related Debt (note 7)
Restricted
Nonexpendable
Endowments (note 9)
Expendable
Endowment Income (note 9)
Grants and Contracts (note 3a)
Gifts
Capital Projects
Debt Service
Appropriations
Other
2002
6
$
6,042
(623)
53,111
35,409
3,509
3,370
(71)
91,503
100,747
392,137
361,400
1,164,786
1,062,886
2,387,276
$
2,216,522
UNIVERSITY OF CALIFORNIA SAN DIEGO
2002-2003
(Dollars In Thousands)
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS
FOR THE FISCAL YEAR ENDED JUNE 30, 2003 WITH COMPARATIVE TOTALS FOR 2002
(unaudited)
2003
OPERATING REVENUES
Student Tuition and Fees - Net (note 3e)
Grants and Contracts (note 3a)
Federal
State
Private
Local
Total Grants and Contracts
Sales and Services
Medical Centers
Educational Activities
Auxiliary Enterprises - Net (note 3e)
Total Sales and Services
Other Operating Revenues - Net (note 3e)
Total Operating Revenues
$
OPERATING EXPENSES
Salaries and Wages
Benefits
Scholarships and Fellowships
Utilities
Supplies and Materials
Depreciation
Other Operating Expenses
Total Operating Expenses
Operating Loss
119,801
2002
$
104,370
458,725
24,627
92,089
7,830
583,271
411,015
30,216
92,886
4,099
538,216
455,909
148,585
88,325
692,819
21,749
1,417,640
435,460
143,611
80,416
659,487
21,830
1,323,903
869,260
167,267
23,606
45,068
242,725
129,299
238,237
1,715,462
819,421
151,959
22,397
43,900
209,802
121,853
237,036
1,606,368
(297,822)
(282,465)
295,733
14,699
38,571
255
(6,034)
(4,903)
216
338,537
309,049
17,412
36,795
392
(6,889)
(5,898)
(29)
350,832
40,715
68,367
24,107
28,325
52,432
44,246
18,575
62,821
161,526
(31,962)
(21,952)
330
107,942
139,649
(25,627)
(20,266)
(3,794)
89,962
Unexpended Plant
Retirement of Indebtedness
Investment in Plant
Loan
Indirect Cost Recovery
Total Transfers
105,753
(32,725)
(159)
118
(109,396)
71,533
55,114
(20,992)
774
81
(98,245)
26,694
Increase in Net Assets
164,680
157,882
1,736,523
1,578,641
1,901,204
1,736,523
736,418
673,637
State Educational Appropriations
State Financing Appropriations
Private Gifts
Investment Income
Interest Expense
Gain (Loss) on Disposal of Capital Assets - Net
Other NonOperating Revenues (Expenses)
Total Non-Operating Revenues
NON-OPERATING REVENUES (EXPENSES)
Income Before Other Changes in Net Assets
State Capital Appropriations
Capital Gifts and Grants
Total Other Changes in Net Assets
Current Funds
Intercampus
Interfund
Net Revenues of Bonds & Other Indebtedness Programs
Indirect Cost Recovery
Total Current
OTHER CHANGES IN NET ASSETS
TRANSFERS IN (OUT)
Total Net Assets, Beginning of Year
NET ASSETS
Total Net Assets, End of Year, Recorded at the San Diego Campus (note 7)
Less: Long Term Debt Recorded at the Office of the President (note 7)
Total Net Assets, End of Year, Adjusted
$
7
1,164,786
$
1,062,886
UNIVERSITY OF CALIFORNIA SAN DIEGO
2002-2003
STATEMENT OF CASH FLOWS
FOR THE FISCAL YEAR ENDED JUNE 30, 2003 WITH COMPARATIVE TOTALS FOR 2002
(unaudited)
(Dollars in Thousands)
2003
2002
CASH FLOWS FROM OPERATING ACTIVITIES
Student Tuition and Fees
Grants and Contracts
Receipts from Sales and Services of
Medical Centers
Educational Activities
Auxiliary Enterprises
Payments to Employees
Payments to Suppliers and Utilities
Payments for Benefits
Payments for Scholarships and Fellowships
Loans Issued to Students and Employees
Collection of Loans to Students and Employees
Other Receipts (Payments)
Total Cash Flows from Operating Activities
$
119,734
587,665
$
103,493
569,495
460,521
147,802
88,078
(862,850)
(499,120)
(166,809)
(23,606)
(4,110)
4,791
4,704
(143,200)
430,226
149,975
80,994
(805,679)
(483,471)
(153,996)
(22,397)
(4,438)
3,889
(20,719)
(152,628)
CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES
State Educational Appropriations
Non-Capital Private Gifts
Other Receipts (Payments)
Total Cash Flows from Non-Capital Financing Activities
295,733
38,113
216
334,062
309,049
36,375
(422)
345,002
CASH FLOWS FROM CAPITAL AND 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 Leases
Interest Paid on Debt and Capital Leases
Total Cash Flows from Capital and Financing Activities
24,523
10,010
17,266
8,600
176
(243,718)
(24,977)
(6,323)
(214,443)
46,584
12,512
12,388
23,215
121
(212,025)
(18,921)
(4,867)
(140,993)
CASH FLOWS FROM TRANSFERS
Current
Intercampus
Interfund
Net Revenues of Bonds and Other Indebtedness Programs
Indirect Cost Recovery
Unexpended Plant
Retirement of Indebtedness
Investment in Plant
Loan
Indirect Cost Recovery
Total Transfers
160,894
(31,962)
(21,952)
330
105,753
(32,725)
(159)
118
(109,396)
70,901
142,240
(25,627)
(20,266)
(3,794)
55,114
(20,992)
774
81
(98,245)
29,285
47,320
80,666
Total Net Increase in Cash
Total Cash Beginning of Year
Total Cash End of Year
$
RECONCILIATION OF OPERATING INCOME AND CASH PROVIDED
Operating Income (Loss)
$
Depreciation and Amortization Expense
Allowance for Doubtful Accounts
Change in Assets and Liabilities
Receivables - Net
Inventories
Deferred Charges
Other Assets
Accounts Payable
Accrued Salaries and Benefits
Deferred Revenue
Other Liabilities
Total Reconciliation of Operating Income and Cash Provided
$
SUPPLEMENTAL NON-CASH ACTIVITIES INFORMATION
Capital Assets Acquired Through Capital Lease
Capital Assets Acquired-Liability-Year End
Loss on Disposal of Capital Assets
Gifts of Capital Assets
Total Supplemental Non-Cash Activities Information
8
$
$
557,350
604,670
(297,822)
129,299
(548)
476,684
557,350
$
$
(282,465)
121,853
(4,584)
`
4,387
(358)
(2,778)
(242)
(21,029)
1,975
7,809
557,350
378,043
3,056
3,000
(4,903)
9,955
11,108
$
$
$
6,236
(2,321)
1,133
436
(6,949)
3,456
162
476,684
313,641
9,170
801
(5,898)
7,918
11,991
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS REVENUES
BY SOURCE
(See Schedule-Page 17)
Illustrations of Selected
Private Gifts
2.2%
Private Grants
1.6%
Tuition & Fees
6.8%
Private Contracts
3.6%
Financial Information for
the Fiscal Year Ended
Sales & Serv Educ
Activities
8.4%
Sales & Serv
UCSD Med Ctr
25.8%
Sales & Serv Aux
Ent
5.0%
Federal
Government
26.0%
June 30, 2003
Other Sources
1.2%
Local Government
0.4%
State Government
19.0%
CURRENT FUNDS REVENUES AND EXPENDITURES
PLANT EXPENDITURES
THE PAST DECADE
YEARS ENDED JUNE 30
(DOLLARS IN THOUSANDS)
$2,000,000
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
1994
1995
1996
1997
1998
Total Revenues
9
1999
2000
Total Expenditures
2001
2002
2003
Plant Funds Expenditures
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY
UNIFORM CLASSIFICATION CATEGORY
(See Schedule-Page 18)
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(See Schedule-Page 23)
Aux Ent
4.2%
Public Service
0.8%
Research
27.7%
Student Finl Aid
2.3%
Academic
Support
9.3%
Student Svcs
2.5%
Jacobs Sch of
Engineering
4.6%
Oper & Maint of
Plant
3.2%
UCSD Med Ctr
26.0%
Sch of Med
24.5%
UCSD Med Ctr
26.2%
Summer Session
0.2%
Aux Ent
4.3%
Student Services
2.5%
Inst Supp
4.4%
Oper & Maint
Plant
Student Finl Aid
2.5%
Instit Support
2.4%
4.5%
Campus-Wide
Depts
15.4%
Provosts' Offices
0.3%
Scripps Inst
CURRENT FUNDS EXPENDITURES BY
EXPENDITURE CATEGORY
(See Schedule-Page 43)
Salaries and
Wages
52.7%
General Fund
22.1%
Supplies and
Services
33.2%
Tuition & Fees
7.0%
Sales & Serv
UCSD Med Ctr
25.5%
Other
3.4%
Oceanography
6.9%
CURRENT FUNDS EXPENDITURES BY
FUND SOURCE
(See Schedule-Page 40)
Reserves
0.4%
Other Sources
0.2%
Univ Ext
1.6%
Grad Sch Intl Rel
& Pac Studies
0.4%
Instruction
19.7%
Federal
Government
20.8%
Local Government
0.4%
Sales & Serv Aux
Ent
4.3%
Sales & Serv
Educ Activities
9.7%
Endowment &
Similar Funds
1.5%
Priv Gifts, Grants Special State
& Contr
Approp & Contr
6.3%
1.7%
Employee
Benefits
12.5%
10
Travel
1.6%
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
THE PAST DECADE
YEARS ENDED JUNE 30
(Dollars in Thousands)
2003
CURRENT FUNDS REVENUES:
Tuition and fees
Less: scholarship allowance (note 3e)
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 (note 3e)
Sales and services of UCSD medical center
Other sources
Less: scholarship allowance (note 3e)
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 (note 3e)
Auxiliary enterprises
Total Expenditures
$
$
$
2002 *
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
$
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----------------------Restated *
Adjustments
As Published
$
$
$
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
$
(2)
$
(24,628)
114,194
-358,617
298,969
2,097
102,376
132,425
74,860
-370,645
17,731
--
1,622,232
$
1,471,914
284,386
$
267,879
387,912
8,441
142,863
333,836
31,614
54,071
40,483
53,755
-55,933
(3,040)
385,281
1,463
346,721
3,430
5,341
111,257
--
140,496
1,755
78,668
(5,028)
--
--
416,700
--
18,123
(27)
$
$
121,556
--
(9)
$
2000
--
(24,175)
$
(2,401)
$
(27,579)
411,333
(52)
9,543
(13,437)
156,296
(6,004)
364,980
(267)
35,414
(936)
69,091
(7,728)
48,040
(21)
56,236
(29,683)
--
(323)
57,951
$
1,583,718
$
1,481,825
$
1,404,839
$
(88,431)
$
1,493,270
$
1,376,787
PLANT EXPENDITURES (note 3c)
$
248,757
$
213,781
$
168,657
$
59,664
$
108,993
$
86,785
PLANT ASSETS
Capitalized value (note 3g)
Accumulated depreciation (note 3f)
$
113,444
$
2,488,546
$
2,470,299
(1,203,517)
$
1,266,782
Net Plant Assets-Capitalized Value
STUDENT ENROLLMENT (FALL QUARTER):
Undergraduate
Graduate and professional students
$
2,991,254
(1,458,708)
$
1,532,546
$
2,779,745
(1,373,321)
$
1,406,424
$
2,601,990
(1,297,270)
$
(1,297,270)
1,304,720
$ (1,183,826)
-$
2,488,546
19,088
4,460
17,505
4,063
16,496
3,716
--
16,496
--
3,716
16,230
3,688
23,548
21,568
20,212
--
20,212
19,918
EMPLOYMENT:
Academic employees
Staff employees
6,605
16,281
5,823
15,403
5,580
14,700
--
5,580
--
14,700
5,500
14,250
Total Employment
22,886
21,226
20,280
--
20,280
19,750
Total Enrollment
* Several accounting changes became effective in fiscal 2002 as required by the Governmental Accounting Standards Board (GASB)
Statement 35. Financial activities for fiscal 2001 have been restated to reflect these changes for comparison purposes, while fiscal
years 2000 and prior have not been restated at the detail level. (note 3)
11
(Continued on page 12)
1999
1998
1997
1996
1995
1994
$
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
--
$
83,014
-253,700
199,428
2,007
54,953
93,135
63,873
-280,564
11,982
--
$
1,390,705
$
1,213,860
$
1,150,649
$
1,155,263
$
1,107,579
$
1,042,656
$
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
$
177,516
238,526
3,535
90,872
272,440
21,973
32,678
28,614
38,766
-47,036
$
1,243,504
$
1,112,472
$
1,069,253
$
1,116,202
$
1,022,928
$
951,956
$
61,921
$
75,745
$
53,633
$
68,287
$
84,081
$
133,073
$
2,269,529
--
$
2,217,700
--
$
2,138,433
--
$
2,043,278
--
$
1,931,272
--
$
1,820,928
--
$
2,269,529
$
2,217,700
$
2,138,433
$
2,043,278
$
1,931,272
$
1,820,928
15,837
3,533
15,140
3,527
14,623
3,496
14,846
3,478
14,320
3,456
14,360
3,510
19,370
18,667
18,119
18,324
17,776
17,870
5,300
13,550
5,450
13,450
5,400
13,250
5,050
13,150
5,313
13,636
5,061
12,841
18,850
18,900
18,650
18,200
18,949
17,902
12
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
BALANCE SHEET, JUNE 30, 2003 AND 2002
(unaudited)
Plant Funds
Current
Funds
ASSETS
Current Assets
Cash and equity in treasurer's investments
Trustee held cash and investments
Receivables, net of allowances (2003, $7,970,652; 2002, $8,372,506)
State and federal
Medical
Student loans
Pledges (note 4)
Other
Inventories
Prepayments and other assets
$
496,472,642
--
Total Current Assets
Noncurrent Assets
Trustee held cash and investments
Receivables, net of allowances (2003, $1,628,562; 2002, $1,792,682)
State and federal
Student loans
Pledges (note 4)
Prepayments and other assets
Investment in plant, at cost (note 6)
Land
General improvements
Infrastructure
Buildings
Equipment
Libraries and collections
Construction in progress
Intangibles
Less: accumulated depreciation
Total Noncurrent Assets
Total Assets
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities
Deposits and other credits
Deferred income
Current portion of long term debt (note 7)
Funds held for others
Other
$
Unexpended
Plant
4,144,655
--
$
80,254,579
--
47,648,985
70,452,422
-2,843,806
56,661,881
17,597,672
12,809,270
75,658
-4,191,211
-----
1,375,605
--1,340,450
----
704,486,678
8,411,524
82,970,634
--
--
--
--1,789,017
2,945,921
28,259
19,577,745
---
--3,084,492
--
----------
----------
----------
4,734,938
19,606,004
3,084,492
$
709,221,616
$
28,017,528
$
86,055,126
$
126,378,373
-66,013,733
-3,336,901
97,954,521
$
-----228,000
$
11,974,353
-1,355,317
----
Total Current Liabilities
Noncurrent Liabilities
Federal refundable loans (note 3i)
Long term debt (note 7)
Other
Total Noncurrent Liabilities
Total Liabilities
Net Assets
Unrestricted
Restricted- expendable
Net investment in capital assets (note 7)
Total Net Assets
Total Liabilities and Net Assets
Loan
Funds
$
293,683,528
228,000
13,329,670
--40,662,691
21,152,048
---
----
40,662,691
21,152,048
--
334,346,219
21,380,048
13,329,670
309,782,431
65,092,966
--
6,637,480
---
53,846,126
18,879,330
--
374,875,397
6,637,480
72,725,456
709,221,616
$
28,017,528
Note: The balance sheet includes the San Diego portion of long-term debt for multi-campus borrowings accounted for centrally at the
Office of the President (UCOP) totaling $736.4 million ($673.6 million 2002). ( note 7)
The balance sheet does not include campus endowment and similar funds administered by UCOP with a recorded value of
$54.8 million ($54 million 2002). (note 9)
13
(Continued on page 14)
$
86,055,126
Schedule A
Plant Funds
Renewal
and
Replacement
$
Retirement
of
Indebtedness
16,616,986
--
$
Investment
in
Plant
7,180,768
1,680,256
$
Totals
2003
---
$
604,669,630
1,680,256
2002
$
557,350,206
918,672
--------
--------
--------
49,100,248
70,452,422
4,191,211
4,184,256
56,661,881
17,597,672
12,809,270
48,838,634
75,262,112
4,209,360
4,176,129
57,899,532
17,240,168
9,932,042
16,616,986
8,861,024
--
821,346,846
775,826,855
--
5,957,879
--
5,957,879
6,731,582
-----
-----
-----
28,259
19,577,745
4,873,509
2,945,921
31,616
19,818,239
4,890,872
2,799,552
----------
----------
--
5,957,879
32,296,253
76,011,055
74,225,350
1,507,457,469
690,306,139
356,317,620
253,040,018
1,600,000
(1,458,708,252)
32,296,253
76,011,055
74,225,350
1,507,457,469
690,306,139
356,317,620
253,040,018
1,600,000
(1,458,708,252)
32,296,253
74,830,224
70,961,190
1,392,144,409
667,625,180
337,523,234
202,864,635
1,500,000
(1,373,321,438)
1,532,545,652
1,565,928,965
1,440,695,548
$
16,616,986
$
14,818,903
$
1,532,545,652
$
2,387,275,811
$
2,216,522,403
$
1,331,878
------
$
702,278
------
$
---72,670,619
---
$
140,386,882
-67,369,050
72,670,619
3,336,901
98,182,521
$
157,216,257
-62,783,268
87,306,867
3,937,378
61,613,271
$
1,331,878
702,278
72,670,619
381,945,973
372,857,041
----
----
-778,729,156
--
21,152,048
778,729,156
40,662,691
21,037,945
718,378,011
41,362,906
--
--
778,729,156
840,543,895
780,778,862
1,331,878
702,278
851,399,775
1,222,489,868
1,153,635,903
15,285,108
---
6,585,386
7,531,239
--
--681,145,877
392,136,531
91,503,535
681,145,877
361,400,267
100,747,424
600,738,809
15,285,108
14,116,625
681,145,877
1,164,785,943
1,062,886,500
16,616,986
$
14,818,903
$
1,532,545,652
14
$
2,387,275,811
$
2,216,522,403
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-03
CONSOLIDATED SUMMARY OF CHANGES IN FUNDS BALANCES (NET ASSETS)
(unaudited)
Plant Funds
Current Funds
BALANCE, JULY 1, 2002
$
348,622,337
REVENUES AND OTHER ADDITIONS
Tuition and fees (note 3e)
Federal government (note 3a)
State government (note 3a)
Local government (note 3a)
Private gifts, grants and contracts (note 3a)
Sales and services of educational activities
Sales and services of auxiliary enterprises (note 3e)
Sales and services of UCSD medical center
Other revenues sources (note 3e)
Borrowings
Investment income
Other additions
Total Revenues and Other Additions
EXPENDITURES AND OTHER DEDUCTIONS
Current funds expenditures (see expenditure schedules, note 3)
Plant non-capitalized expenditures
Depreciation expense
Debt service
Principal-liabilities recorded at campus (note 7)
Principal-liabilities recorded at office of the president (note 7)
Interest
Disposal of plant facilities (net)
Other
Total Expenditures and Other Deductions
5,682,945
$
70,119,333
-186,920
--------162,894
12,322
-454,796
24,107,381
-16,512,308
----8,600,000
---
1,766,468,209
362,136
49,674,485
1,583,717,519
---
----
-1,029,435
--
------
----(228,507)
----10,028
1,583,717,519
(228,507)
1,039,463
(50,052,400)
37,228
-(37,228)
---
(283,237)
(41,406,069)
(8,425,368)
12,614,877
-(67,535,240)
283,237
------
-41,406,069
--(17,749,761)
(175,437,715)
(155,050,209)
246,009
(151,781,407)
14,144,720
109,843
1,601,579
(441,241)
(3,093,700)
(88,915,148)
(15,994,162)
(952,029)
(21,951,781)
115,755,920
------8,040
------104,150,929
(1,447,421)
117,883
105,752,508
INTERCAMPUS TRANSFERS
Investment income transferred to campus
Indirect cost recovery (note 5)
Local government contracts and grants
Federal contracts
Federal grants
Private gifts, grants and contracts
State agreements
Net revenues of UC housing system
Other
Total Intercampus Transfers
BALANCE, JUNE 30, 2003
$
119,797,607
458,538,414
335,061,423
7,830,396
130,659,715
148,576,209
88,307,991
455,909,508
21,786,946
----
INTERFUND TRANSFERS
Mandatory - contractual arrangements
Debt service
Federal loan funds - university matching
Non-mandatory - discretionary allocations
Current to/from loan funds
Current to/from unexpended plant funds
Current to/from renewal and replacement funds
Current to/from retirement of indebtedness funds
Within plant funds
Reclassification of capital expenditures (note 3c)
Total Interfund Transfers
Unexpended
Plant
Loan Funds
$
374,875,397
15
(Continued on page 16)
$
6,637,480
$
72,725,456
Plant Funds
Retirement
of
Indebtedness
Renewal
and
Replacement
$
12,521,774
$
25,201,302
$
Total
2003
1,274,375,821
$
Total
2002
1,736,523,512
$
1,578,640,863
119,797,607
459,180,130
359,168,804
7,830,396
157,126,732
148,576,209
88,307,991
455,909,508
21,786,946
-418,207
1,916,924
104,368,054
411,965,670
400,925,601
4,099,457
146,726,906
143,610,965
80,416,074
435,475,861
21,809,397
-960,050
7,498,339
2,926,479
1,820,019,454
1,757,856,374
--129,298,942
1,583,717,519
2,444,992
129,298,942
1,481,825,942
2,453,076
121,853,281
-12,527,671
28,414,447
5,306,755
41,648
-10,492,649
29,381,225
6,287,001
5,854,189
105,883,581
1,761,751,974
1,658,147,363
---
---
---
-------------
----------255,313
332,832
----9,954,709
----(8,600,000)
-1,571,770
--
588,145
-1,415,557
--
----
----158,143
28,722,116
12,527,671
28,414,447
-101,984
(28,722,116)
--5,306,755
--
1,573,700
69,766,218
50,882,892
--
(830,492)
--
$
Investment
in
Plant
--8,425,368
-80,995
(3,338,837)
---(12,614,877)
17,676,236
--
----(7,470)
246,311,792
-------
-------
4,337,034
55,944,251
246,304,322
--
--
--
160,719
--
16,016,861
17,714,717
--------
------1,988,426
------(159,009)
(441,241)
(3,093,700)
(88,915,148)
(15,994,162)
(952,029)
(21,951,781)
221,744,306
(141,633)
(2,915,759)
(79,974,358)
(14,109,410)
(1,103,762)
(20,266,073)
158,969,916
--
2,149,145
(159,009)
106,413,106
58,173,638
1,417,564,032
1,901,204,098
1,736,523,512
736,418,155
736,418,155
673,637,012
15,285,108
$
14,116,625
Less: San Diego debt administered by
office of the president (note 7)
ADJUSTED BALANCE, JUNE 30, 2003
$
681,145,877
16
$
1,164,785,943
$
1,062,886,500
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS REVENUES
(unaudited)
Total
General
Unrestricted
Designated
Restricted
TUITION AND FEES
Regular session
Summer session
University extension and continuing education
$
115,714,507
4,024,701
26,880,502
Subtotal
146,619,711
Less: scholarship allowance (note 3e)
(26,822,104)
Total
119,797,607
Grants
Contracts
Total
$
20,191,946
---
$
20,191,946
95,522,562
4,024,701
26,880,502
$
----
126,427,765
--
(26,822,104)
--
20,191,946
99,605,661
--
440,418,491
18,119,922
---
351,503,344
15,026,222
458,538,414
--
88,915,148
3,093,700
-92,008,848
Appropriations
Contracts and grants
310,431,802
24,629,622
295,733,193
--
-955,120
14,698,609
23,674,502
Total
335,061,423
295,733,193
955,120
38,373,110
7,830,396
--
441,241
7,389,155
38,570,657
28,525,240
63,563,818
----
67,052
1,397,673
16,125,223
38,503,605
27,127,567
47,438,595
130,659,715
--
17,589,948
113,069,767
Medical group activities
Managed care
Other
103,532,237
18,709,948
26,334,023
--2,595
103,532,237
18,709,948
26,331,428
----
Total
148,576,209
2,595
148,573,614
--
Parking operations
Residence and dining halls
Bookstore
Other
13,709,885
54,005,222
22,490,914
4,246,870
-----
13,709,885
54,005,222
22,490,914
4,246,870
-----
Subtotal
94,452,890
--
94,452,890
--
Less: scholarship allowance (note 3e)
(6,144,899)
--
(6,144,899)
--
Total
88,307,991
--
88,307,991
--
455,909,508
--
455,909,508
--
Service enterprises
Property rental and other
647,788
21,193,643
---
647,788
21,193,643
---
Subtotal
21,841,431
--
21,841,431
--
--
FEDERAL GOVERNMENT
366,529,566
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
SALES AND SERVICES OF UCSD MEDICAL CENTER
OTHER SOURCES
Less: scholarship allowance (note 3e)
(54,485)
Total
Total Current Funds Revenues
--
21,786,946
$
1,766,468,209
17
(54,485)
-$
315,927,734
--
21,786,946
$
925,178,877
-$
525,361,598
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(unaudited)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
INSTRUCTION
GENERAL ACADEMIC
Biological sciences
Communications
Computer and information studies
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine
Pharmacy
Letters
Mathematics
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 (note 3c)
Total Instruction
$
12,580,851
3,262,984
20,168,149
2,160,217
13,881,953
14,804,847
3,018,734
$
12,223,678
3,253,895
19,055,287
2,136,111
12,949,532
13,962,679
3,003,816
$
79,128
11,690
183,890
(129)
211,973
599,514
2,054
$
278,045
(2,601)
928,972
24,235
720,448
242,654
12,864
$
9,234,289
2,603,632
14,789,482
1,383,616
9,251,058
11,031,644
2,472,447
$
3,346,562
659,364
5,380,387
777,151
4,630,895
3,774,409
547,037
$
-12
1,720
550
-1,206
750
117,361,736
413,123
13,924,818
8,418,486
177,146
25,417,400
4,435,198
28,950,378
15,728,717
1,490,502
41,017,136
402,316
13,799,387
8,255,510
177,146
24,335,640
4,415,525
27,858,904
10,760,477
687,797
72,302,891
9,649
58,544
42,690
-611,164
1,607
440,182
1,028,939
770,012
4,041,709
1,158
66,887
120,286
-470,596
18,066
651,292
3,939,301
32,693
95,898,148
264,694
11,044,987
7,006,486
159,400
17,162,338
3,586,404
22,676,425
8,218,730
1,321,182
38,900,271
154,285
2,887,871
1,412,012
17,746
8,259,092
848,794
6,273,837
7,510,394
169,320
17,436,683
5,856
8,040
12
-4,030
-(116)
407
--
286,195,239
198,294,836
76,353,798
11,546,605
218,104,962
85,549,427
17,459,150
3,553,852
--
3,553,852
--
2,637,262
915,590
26,683,410
95,920
25,333,462
1,254,028
12,992,536
15,407,544
1,716,670
(20,944,000)
20,944,000
--
--
--
--
177,446,756
126,185,112
12,800,633
233,734,760
101,872,561
19,174,820
-316,432,501
(3,923,813)
(2,605,152)
(655,356)
(663,305)
--
(3,923,813)
(1,000)
--
312,508,688
174,841,604
125,529,756
12,137,328
233,734,760
97,948,748
19,174,820
252,606
10,910,812
68,646
60,102,721
19,337,713
191,248
156,582
719,614
28,745
3,673,454
1,208,546
123,637
10,216
60,216
38,629
365,017
116,119
298
85,808
10,130,982
1,272
56,064,250
18,013,048
67,313
130,219
5,707,137
25,234
16,955,556
7,105,096
73,763
122,387
5,210,175
43,412
43,152,769
12,232,617
117,485
-6,500
-5,604
---
30,026,479
98,570,652
2,885,739
4,299,218
772,728
1,287,490
14,337,955
501,965
975,348
(68,181)
1,873,774
4,047,381
16,787
220,680
8,729
26,865,215
80,185,316
2,366,987
3,103,190
832,180
11,660,608
38,778,483
1,674,094
1,892,590
886,559
18,430,186
61,443,406
1,211,645
2,470,325
(113,831)
227,418,562
22,945,155
6,757,846
197,715,561
84,889,339
RESEARCH
INSTITUTES AND RESEARCH CENTERS
Area studies
Biological sciences
Communications
Computer and information studies
Engineering
Fine and applied arts
Health professions
Medicine
Physical sciences
Psychology
Social sciences
Compensated absences accrual
Total
18
144,320,576
64,315
1,651,237
-63,697
-1,791,353
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(unaudited)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
RESEARCH
(continued)
INDIVIDUAL OR PROJECT RESEARCH
Area Studies
Biological sciences
Computer and information sciences
Education
Engineering
Fine and applied arts
Foreign languages
Health professions
Medicine
Letters
Mathematics
Physical sciences
Psychology
Social sciences
$
213,784
22,902,568
17,467,276
172,788
5,494,594
693,626
207,978
$
61,016
2,803,310
2,757,449
27,797
879,765
9,325
143,663
$
59,630
118,270
116,752
-141,556
125,275
13,293
$
93,138
19,980,988
14,593,075
144,991
4,473,273
559,026
51,022
$
43,952
10,434,956
8,963,104
31,104
2,523,184
206,739
102,334
$
169,832
12,467,556
8,504,172
141,684
2,971,410
486,887
105,644
$
-(56)
------
168,799,993
971,519
1,936,146
22,566,579
1,949,137
2,952,078
2,845,699
431,844
290,964
1,932,853
43,060
1,085,673
2,596,183
62,761
145,765
886,063
18,037
293,669
163,358,111
476,914
1,499,417
19,747,663
1,888,040
1,572,736
83,169,214
192,787
964,262
10,648,219
1,116,539
1,812,095
85,756,005
776,124
971,884
11,918,360
832,598
1,139,983
125,226
(2,608)
-----
246,328,066
13,312,418
4,577,254
228,438,394
120,208,489
126,242,139
122,562
(202)
--
9,692,972
--
(202)
--
473,746,426
36,257,573
21,028,072
205,097,828
270,562,513
1,913,915
Less: reclassification of capital
expenditures (note 3c)
(34,815,283)
(1,747,801)
Total Research
438,931,143
34,509,772
20,086,073
384,335,298
205,097,828
235,747,230
1,913,915
1,532,751
4,355,533
108,728
1,311,201
1,162,054
840,119
261,969
2,204,213
501,286
2,338,559
1,082,169
2,426,697
50,704
409,723
330,732
5,958,221
46,248
37,180
2,999,383
896
228,122
2,613,916
53,246
301,609
3,247,726
46,248
29,123
2,710,396
--
12,223,485
4,457,388
2,404,631
5,361,466
6,435,428
6,248,385
460,328
232,146
--
--
232,146
131,730
100,416
--
12,455,631
4,457,388
2,404,631
5,593,612
6,567,158
6,348,801
460,328
Total
OTHER PROVISIONS
Subtotal Research
(941,999)
(9,693,174)
416,460,781
(32,125,483)
--
(34,815,283)
--
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 (note 3c)
Total Public Service
(64,387)
65,430
344,922
(7,894)
(13,415)
(33,373)
(17,599)
--
(64,387)
-(99)
--
--
12,391,244
4,443,973
2,371,258
5,576,013
6,567,158
6,284,414
460,328
Fine arts productions
Medical laboratories
Psychology clinic
Research vessels
Shops
Vivarium
Other
732,416
8,146,899
4,114,835
1,371,311
176,687
619,010
73,198,324
697,176
--11,047
-527,061
4,128,651
31,215
7,840,905
4,110,128
917,336
176,687
91,949
66,897,897
4,025
305,994
4,707
442,928
--2,171,776
491,335
6,062,702
2,630,076
5,208,083
1,954,290
2,974,350
33,008,835
501,458
8,045,808
1,484,759
9,087,490
2,379,894
3,526,072
49,216,159
260,377
5,961,611
-12,924,262
4,157,497
5,881,412
9,026,670
Total
88,359,482
5,363,935
80,066,117
2,929,430
52,329,671
74,241,640
38,211,829
ACADEMIC SUPPORT
ANCILLARY SUPPORT
19
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(unaudited)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
ACADEMIC SUPPORT
(continued)
ACADEMIC ADMINISTRATION
$
35,054,426
$
27,258,683
$
4,145,782
$
3,649,961
$
20,451,983
$
18,966,013
$
4,363,570
AUDIO VISUAL SERVICES
1,656,382
1,195,166
460,975
241
969,208
1,528,378
841,204
COMPUTING SUPPORT
4,579,082
142,130
4,431,913
5,039
4,595,995
6,967,357
6,984,270
109,417
93,588
13,684
2,145
79,785
41,614
11,982
(2,385,000)
2,385,000
--
--
--
--
28,258,291
25,100,364
1,228,165
1,929,762
13,087,997
15,472,708
302,414
3,534,505
31,275
2,734,701
768,529
1,917,079
1,724,956
107,530
451,060
486,048
830,456
COURSE AND CURRICULUM DEVELOPMENT
EDUCATIONAL FEE EXPENSE PRORATION
LIBRARIES
MUSEUMS AND GALLERIES
COMPENSATED ABSENCES ACCRUAL
--
788,624
(148,484)
(41,832)
--
Subtotal Academic Support
162,340,209
56,651,657
95,917,397
9,771,155
94,262,174
118,900,834
Less: reclassification of capital
expenditures (note 3c)
(14,727,566)
(10,694,951)
(2,698,635)
(1,333,980)
(3,798,051)
(10,929,515)
Total Academic Support
147,612,643
45,956,706
93,218,762
8,437,175
90,464,123
107,971,319
50,822,799
421,296,557
11,208,701
409,684,994
402,862
171,503,267
273,438,606
23,645,316
50,822,799
--
UCSD MEDICAL CENTER
UCSD medical center
Less: reclassification of capital
expenditures (note 3c)
Total UCSD Medical Center
(6,803,086)
(1,772,837)
(4,997,256)
(32,993)
--
(6,803,086)
--
414,493,471
9,435,864
404,687,738
369,869
171,503,267
266,635,520
23,645,316
4,285,839
979,083
2,354,546
952,210
2,360,240
1,950,221
24,622
Cultural programs
Housing services
Other social services
Public ceremonies
Recreational programs
350,067
64,541
6,850,837
70,196
10,292,186
--49,968
---
349,403
64,541
6,707,941
70,196
9,896,883
664
-92,928
-395,303
510
46,121
3,894,253
1,000
5,052,108
367,511
18,420
6,609,048
69,196
5,485,321
17,954
-3,652,464
-245,243
Total
17,627,827
49,968
17,088,964
488,895
8,993,992
12,549,496
3,915,661
Counseling
Disadvantaged student assistance
Foreign student programs
Placement
4,680,666
381,900
616,754
1,719,578
793,711
383,486
-1,131
2,255,084
(6,394)
616,583
1,632,394
1,631,871
4,808
171
86,053
2,640,072
292,768
445,494
1,104,871
2,040,894
119,629
198,894
617,989
300
30,497
27,634
3,282
Total
7,398,898
1,178,328
4,497,667
1,722,903
4,483,205
2,977,406
61,713
2,494,092
2,202,356
235,516
56,220
1,874,403
619,689
--
STUDENT SERVICES
ADMINISTRATION
SOCIAL AND CULTURAL ACTIVITIES
COUNSELING AND CAREER GUIDANCE
FINANCIAL AID ADMINISTRATION
20
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(unaudited)
Current Funds
Total
Unrestricted
General
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 (note 3c)
Total Student Services
$
1,309,398
1,724,326
$
1,297,786
1,480,204
$
2,162
233,060
$
9,450
11,062
$
841,466
1,118,982
$
468,032
619,507
$
100
14,163
3,033,724
2,777,990
235,222
20,512
1,960,448
1,087,539
14,263
5,168,149
--
5,145,698
22,451
2,598,161
2,584,111
14,123
7,181,746
--
--
--
--
--
(7,181,746)
20,109
--
19,618
491
120,490
40,028,638
5,979
36,758,977
3,263,682
22,390,939
(492,348)
(5,979)
(340,159)
(146,210)
--
(100,381)
21,668,081
(492,348)
-4,030,382
--
39,536,290
--
36,418,818
3,117,472
22,390,939
21,175,733
4,030,382
Chancellors and vice chancellors
General counsel
Academic senate secretariat
Planning and budgeting
13,192,122
435,035
610,149
4,171,902
8,581,614
433,400
557,850
3,637,754
4,307,318
1,635
50,490
532,909
303,190
-1,809
1,239
8,546,331
294,953
428,080
2,710,680
5,907,809
140,082
182,187
1,461,222
1,262,018
-118
--
Total
18,409,208
13,210,618
4,892,352
306,238
11,980,044
7,691,300
1,262,136
4,846,906
1,120,286
306
451,818
3,631,788
130,761
(10,798)
24,303
12,639
-(39,443)
--
6,520,115
1,177,300
-287,549
3,484,197
553,558
(49,935)
188,572
1,512,979
479,811
---
INSTITUTIONAL SUPPORT
EXECUTIVE MANAGEMENT
FISCAL OPERATIONS
Accounting
Auditing
Bad debt write-off
Cashiers
Office of contracts and grants
administration
8,491,333
1,251,047
(49,935)
476,121
2,300,679
11,430
2,286,411
2,838
1,641,757
659,142
220
12,469,245
6,430,746
6,062,465
(23,966)
9,626,721
4,835,534
1,993,010
Environmental health and safety
Information systems
Human resources
Other
3,156,945
9,569,669
4,754,767
10,757,404
821,088
8,973,631
3,332,063
5,900,562
2,335,443
595,076
1,422,350
4,678,770
414
962
354
178,072
2,804,455
5,321,408
8,155,519
3,167,519
1,924,154
4,346,635
3,372,287
9,931,267
1,571,664
98,374
6,773,039
2,341,382
Total
28,238,785
19,027,344
9,031,639
179,802
19,448,901
19,574,343
10,784,459
Total
GENERAL ADMINISTRATIVE SERVICES
LOGISTICAL SERVICES
Construction management
Duplicating
Garage
Mail and messenger
Materiel management
Police
Telephone
(30,080)
(959,373)
407,581
232,069
2,597,930
2,545,259
848,995
-57,706
69,830
245,385
2,206,083
2,285,332
2,643,715
(30,080)
(1,017,079)
336,620
(18,302)
391,847
253,207
(1,797,741)
--1,131
4,986
-6,720
3,021
3,322,194
847,298
596,209
636,580
2,865,410
2,724,356
3,976,450
5,937,829
2,607,437
3,945,330
2,093,381
7,411,189
1,137,725
9,588,001
9,290,103
4,414,108
4,133,958
2,497,892
7,678,669
1,316,822
12,715,456
Total
5,642,381
7,508,051
(1,881,528)
15,858
14,968,497
32,720,892
42,047,008
21
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY
(unaudited)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
INSTITUTIONAL SUPPORT
(continued)
COMMUNITY RELATIONS
Development
Public information
Publications
Total
EDUCATIONAL FEE EXPENSE PRORATION
COMPENSATED ABSENCES ACCRUAL
Subtotal Institutional Support
$
9,240,652
1,343,087
286,497
10,870,236
-(540,141)
$
15,861
970,004
284,973
$
6,858,897
373,083
1,524
$
2,365,894
---
$
5,333,355
937,061
336,043
$
7,940,600
410,086
697,507
$
4,033,303
4,060
747,053
1,270,838
7,233,504
2,365,894
6,606,459
9,048,193
4,784,416
(4,593,000)
4,593,000
--
--
--
--
(681,884)
43,774
97,969
455,032
2,941,795
63,085,654
75,089,714
42,172,713
29,975,206
Less: reclassification of capital
expenditures (note 3c)
(3,212,208)
(1,446,609)
(1,763,388)
Total Institutional Support
71,877,506
40,726,104
28,211,818
874,937
1,077,888
(2,211)
(995,173)
72,875,089
--
(3,212,208)
-60,871,029
--
2,939,584
63,085,654
69,662,881
60,871,029
--
1,277,796
1,517,562
1,920,421
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
(202,951)
11,582,632
1,926,896
5,508,937
58,295
418,833
21,747,848
219,634
76,428
--
8,638,834
1,899,222
5,460,779
-414,924
20,666,186
(467,258)
(34,400)
(2,860,254)
2,943,798
21,093
48,158
58,295
3,909
1,079,195
686,892
109,159
2,860,254
-6,581
---2,467
-1,669
--
1,866,659
1,720,217
3,320,936
3,320,739
99,049
1,660,141
5,876
76,428
--
9,889,754
1,280,444
2,842,193
14,973,816
333,010
37,227,651
213,758
---
173,781
1,073,765
654,192
18,236,260
13,226
17,139,944
----
42,414,440
34,795,921
7,607,802
10,717
13,347,841
68,278,188
39,211,589
--
--
Less: reclassification of capital
expenditures (note 3c)
(2,980,097)
Total Operation and Maintenance of Plant
39,434,343
34,691,982
4,731,644
10,717
13,347,841
65,298,091
39,211,589
71,795,123
5,701,259
17,776,317
48,317,547
689,364
71,105,759
--
(33,021,488)
--
(103,939)
(2,876,158)
(2,980,097)
--
STUDENT FINANCIAL AID
Student financial aid
Less: scholarship allowance (note 3e)
--
(33,021,488)
--
--
38,773,635
5,701,259
(15,245,171)
48,317,547
689,364
38,084,271
--
Apartments
Bookstores
Cafeterias
Parking
Residence halls
Other
Compensated absences accrual
12,971,184
20,269,635
1,361,756
6,033,995
25,238,785
2,677,501
122,152
--------
12,951,649
20,258,400
1,349,273
6,003,478
25,091,490
2,608,424
122,152
19,535
11,235
12,483
30,517
147,295
69,077
--
355,615
3,322,421
1,300,549
3,314,055
11,303,243
1,535,795
122,152
13,308,323
26,022,730
2,124,603
8,530,279
32,208,585
1,773,522
--
692,754
9,075,516
2,063,396
5,810,339
18,273,043
631,816
--
Subtotal Auxiliary Enterprises
68,675,008
--
68,384,866
290,142
21,253,830
83,968,042
36,546,864
Total Student Financial Aid
(33,021,488)
AUXILIARY ENTERPRISES
Less: reclassification of capital
expenditures (note 3c)
Total Auxiliary Enterprises
Total Current Funds Expenditures
--
--
68,158,556
(516,452)
--
--
67,868,414
(516,452)
290,142
21,253,830
$ 1,583,717,519
$ 350,307,264
$ 767,879,110
$ 465,531,145
$ 828,134,764
22
(516,452)
$
--
83,451,590
36,546,864
992,259,797
$ 236,677,042
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
$
5,367,714
561,877
367,914
19,366
$
4,943,541
154,041
---
$
260,651
32,984
366,343
19,366
$
163,522
374,852
1,571
--
$
3,946,807
400,189
148,409
17,135
$
1,420,791
161,688
219,685
16,441
$
(116)
-180
14,210
6,316,871
5,097,582
679,344
539,945
4,512,540
1,818,605
14,274
4,183,125
8,173,835
8,778,683
51,044
6,920,160
2,808,896
3,810,507
7,818,571
8,618,093
50,395
6,675,158
2,494,744
86,132
177,946
7,026
649
125,192
--
286,486
177,318
153,564
-119,810
314,152
1,873,858
6,281,507
6,798,298
17,639
5,454,648
1,960,406
2,309,267
1,892,328
1,980,385
33,405
1,465,512
848,490
-------
30,915,743
29,467,468
396,945
1,051,330
22,386,356
8,529,387
--
JACOBS SCHOOL OF ENGINEERING
INSTRUCTION
Bioengineering
Computer science and engineering
Electrical and computer engineering
Material science program
Mechanical and aerospace engineering
Structural systems project
Total
RESEARCH
Bioengineering
California institute--telecommunications
and information technology
Computer science and engineering
Dean's office--engineering
Electrical and computer engineering
Fusion energy research center
International thermonuclear reactor
Mechanical and aerospace engineering
Structural systems research project
4,446,701
347,425
67,000
4,032,276
1,918,903
2,527,798
--
3,631,463
5,277,869
120,772
12,068,635
3,141,215
623,426
5,494,594
9,081,750
697,896
455,035
-2,302,414
(418)
-879,765
861,539
(972)
59,149
-57,603
(54,587)
25,763
141,556
31,987
2,934,539
4,763,685
120,772
9,708,618
3,196,220
597,663
4,473,273
8,188,224
1,293,337
3,110,907
65,252
5,786,945
1,209,793
340,615
2,523,184
2,452,221
2,338,126
2,166,962
55,520
6,281,690
1,931,422
282,811
2,971,410
6,629,529
---------
Total
43,886,425
5,543,656
327,499
38,015,270
18,701,157
25,185,268
--
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
4,331,299
109,359
(216,497)
34,993
49,943
264,227
3,419,394
----1,591
266,376
107,130
(216,497)
34,993
48,478
262,064
645,529
2,229
--1,465
572
2,651,880
339,499
94,059
529,122
12,836
111,369
2,888,999
218,143
1,146,364
56,878
37,107
152,858
1,209,580
448,283
1,456,920
551,007
---
Total
4,573,324
3,420,985
502,544
649,795
3,738,765
4,500,349
3,665,790
79,375,492
38,432,109
1,226,988
39,716,395
44,826,278
38,215,004
3,665,790
INSTRUCTION
452,450
448,890
3,560
--
287,387
165,063
--
Total School of Management
452,450
448,890
3,560
--
287,387
165,063
--
Total Jacobs School of Engineering
SCHOOL OF MANAGEMENT
23
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
Electives program
Emergency medical program
Family and preventive medicine
Intern and resident program
Malpractice insurance
Mathematics--medical
Medicine
Neurosciences
Nurse practitioner program
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
$
8,306,393
459,650
321,828
321,670
628,680
321,567
4,089
54,563
2,240,156
4,687,190
2,494,563
2,090,730
62,716
17,564,268
4,506,122
163,356
4,538,755
$
1,336,240
458,461
291,387
47,531
586,041
311,693
-24,433
34,699
2,521,163
2,494,563
2,090,730
62,716
7,987,976
2,369,822
48,330
27,634
$
6,953,202
1,189
357
274,080
1,417
4,095
4,089
30,130
2,205,457
1,669,288
---8,653,639
1,370,549
62,522
4,453,160
$
16,951
-30,084
59
41,222
5,779
---496,739
---922,653
765,751
52,504
57,961
$
7,674,381
387,844
259,027
126,189
471,133
264,875
--4,668,622
3,598,643
--49,331
16,519,971
2,943,819
138,201
1,100,895
$
2,043,920
71,806
62,801
195,481
157,547
56,692
4,089
54,563
631,369
1,430,787
2,494,563
2,090,730
13,385
5,098,192
1,698,030
40,130
5,396,092
$
1,411,908
-------3,059,835
342,240
---4,053,895
135,727
14,975
1,958,232
2,405,406
4,813,271
3,887,897
4,735,477
11,118,875
2,325,787
36,019
7,156,407
9,555,131
6,878,582
15,219,779
46,378
1,650,591
755,846
551,756
2,531,288
3,548,679
2,000,611
25,834
2,774,231
1,533,284
1,369,696
3,112,467
46,378
747,374
4,057,425
3,118,467
1,997,828
7,329,688
136,126
9,507
4,230,973
7,896,426
5,391,523
11,710,327
--
7,441
-217,674
206,361
240,508
189,050
678
151,203
125,421
117,363
396,985
--
1,290,458
3,791,716
3,706,223
4,622,948
8,891,917
1,703,568
18,970
5,675,616
8,315,382
5,991,550
13,385,216
33,236
1,120,328
1,066,986
936,659
1,418,059
2,663,205
622,219
22,905
2,405,269
1,927,631
1,470,916
3,550,617
13,142
5,380
45,431
754,985
1,305,530
436,247
-5,856
924,478
687,882
583,884
1,716,054
--
116,945,305
40,594,080
72,308,838
4,042,387
95,629,731
38,758,113
17,442,539
139,662
3,444,692
776,408
39,961
9,106,031
719,998
65,756
81,184
7,303,173
245
50,100,469
24,014,965
7,765
139,073
124,896
--377,319
---15,368
-177,143
668,580
--
-399,712
--802,037
-(916)
10,000
(3,551)
245
312,941
24,880
--
589
2,920,084
776,408
39,961
7,926,675
719,998
66,672
71,184
7,291,356
-49,610,385
23,321,505
7,765
83,032
1,669,511
377,801
37,916
3,659,640
391,628
62,145
58,758
4,036,828
(308)
25,705,230
8,713,010
--
56,630
1,784,581
398,607
2,045
5,446,391
328,370
3,611
22,426
3,268,745
553
24,403,454
15,301,955
7,765
-9,400
------2,400
-8,215
---
868,891
-253,280
66,496
--9,586
60,804
81,186
66,979
-1,031,497
224,801
--
818,603
(49)
58,086
851
100,284
-20,085
15,204
102,851
397,945
(103,171)
52,525
258,709
5,101
20,879,936
482,591
5,502,099
1,970,504
548,183
4,263,907
170,621
6,395,672
15,024,303
11,207,701
-23,284,851
1,847,125
3,407,173
9,044,653
174,127
2,333,230
826,320
198,434
2,237,577
89,639
3,212,132
7,628,444
5,211,883
856
13,883,778
1,253,232
1,765,711
13,575,977
308,415
3,491,350
1,211,531
450,033
2,027,490
117,153
3,259,548
7,579,715
6,460,742
205
10,485,095
1,077,403
1,646,563
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
Gene therapy program
Medicine
Neurosciences
Office of learning resources
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
22,567,430
482,542
5,813,465
2,037,851
648,467
4,263,907
200,292
6,471,680
15,208,340
11,672,625
(103,171)
24,368,873
2,330,635
3,412,274
24
53,200
-11,115
--1,160
6,500
-(181)
-104,232
----
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
$
5,529,836
37,073
996,889
$
30,194
13,178
--
$
298,021
23,895
996,889
$
5,201,621
---
$
3,304,752
---
$
2,225,084
37,073
996,889
$
----
201,739,317
4,209,271
4,591,177
192,938,869
95,959,959
105,975,399
196,041
Area health and education center
Cancer center
Medicine
Pediatrics
232,146
3,509
978,659
1,367,922
--42,697
557,012
-3,372
101,654
1,040
232,146
137
834,308
809,870
131,730
2,776
588,370
794,734
100,416
733
455,206
573,188
--64,917
--
Total
2,582,236
599,709
106,066
1,876,461
1,517,610
1,129,543
64,917
267,797
32,412
-23,290
267,797
9,122
---
243,757
17,562
192,216
14,850
168,176
--
610,585
7,463,911
540,814
1,358,095
309,931
1,983,218
405,678
607,977
5,329,910
416,960
273,719
309,931
1,393,620
--
2,352
2,057,474
1,260
242,017
-409,931
362,579
256
76,527
122,594
842,359
-179,667
43,099
402,940
3,617,516
301,196
663,836
208,730
1,130,941
445,498
207,645
3,844,134
239,618
694,169
101,201
852,359
3,468,753
-(2,261)
-(90)
-82
3,508,573
115,940
3,856
6,400
4,195,822
3,817,514
19,936
625,501
387,798
199
431,142
1,245,423
818,822
231,291
6,875
865,203
22,610,637
37,281,855
455,966
4,114,835
245,722
-------------------24,665
113,346
3,856
6,341
4,182,321
3,537,443
19,936
624,486
387,172
199
431,142
1,234,107
818,822
231,291
6,875
865,203
22,605,410
37,281,855
455,966
4,110,128
221,057
2,594
-59
13,501
280,071
-1,015
626
--11,316
----5,227
--4,707
--
845,038
58,757
46,140
2,340,062
2,438,626
13,413
213,282
233,293
-278,211
670,577
333,506
299,689
13,442
447,228
3,898,426
19,774,083
645,982
2,630,076
1,387,975
838,449
77,010
102,844
1,906,124
1,541,748
6,523
471,149
154,505
199
167,696
682,325
485,316
250,215
28,658
439,043
18,706,143
18,584,592
639,376
1,484,759
414,360
1,567,547
131,911
142,584
50,364
162,860
-58,930
--14,765
107,479
-318,613
35,225
21,068
(6,068)
1,076,820
829,392
-1,556,613
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
Support services
Laboratories and support services
Cancer center
Cellular and molecular medicine
Clinical pharmacy services
Family and preventive medicine
Medicine
Institute of molecular medicine
Neurosciences
Opthalmology
Orthopaedics--histology
Pathology--histology
Pediatrics
Psychiatry
Radiology
Reproductive medicine
Surgery
Managed care
Medical group operations
Office of learning resources
Psychiatry clinic
Vice chancellor health sciences planning
Total
90,453,178
8,380,072
80,489,488
1,583,618
43,599,782
56,595,979
9,742,583
411,720,036
53,783,132
157,495,569
200,441,335
236,707,082
202,459,034
27,446,080
INSTRUCTION
RESEARCH
ACADEMIC SUPPORT
377,104
4,614
325,136
376,482
4,614
325,136
142
---
480
---
245,724
-192,562
131,380
4,614
132,574
----
Total School of Pharmacy and
Pharmaceutical sciences
706,854
706,232
142
480
438,286
268,568
--
Total School of Medicine
SCHOOL OF PHARMACY AND
PHARMACEUTICAL SCIENCES
25
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
Instructional use of computing advisor
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
Environmental systems
History
Human development program
Interdisciplinary sequence
Contemporary issues
Cultural traditions
Earth sciences
Geometry and physics
Humanities
Special studies
Urban and rural studies
International studies program
Language learning laboratory
Undergraduate language program
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
Visual arts
Writing program
Educational fee expense proration
Other general campus
Total
$
249,676
20,000
2,793,666
71,017
252,721
131,169
2,073,032
487,910
12,449,682
387,346
$
249,676
20,000
2,227,675
40,000
251,759
131,169
2,054,219
476,239
12,092,509
391,597
21,978
11,447,092
2,904,728
3,367,582
5,475,292
192,476
1,913,177
41,515
5,714,472
377,809
-10,856,846
2,873,754
3,358,493
5,412,115
189,451
1,894,009
41,415
5,379,941
370,315
60,896
164,299
157,673
87,886
703,138
69,996
410,997
103,789
190,001
903,876
1,732,381
7,390,177
8,306,496
111,990
4,957,300
2,786,490
177,146
9,163,456
5,756,876
4,435,198
278,173
3,420,838
2,213,143
209,259
5,668,910
4,178,637
3,204,090
-67,176
60,896
163,254
154,064
87,886
703,138
68,650
409,755
103,789
183,081
903,354
1,727,930
7,353,663
8,143,520
111,990
4,911,822
2,693,667
177,146
8,882,657
5,742,985
4,415,525
222,197
3,390,370
2,188,830
89,179
4,941,662
4,109,195
3,203,952
(20,944,000)
-92,511,339
117,282,627
$
--(1,082)
-(26)
-12,756
8,861
79,128
(4,251)
(150)
206,340
20,395
11,690
26,240
247
8,048
100
48,484
6,449
26
$
--567,073
31,017
988
-6,057
2,810
278,045
--
$
--1,654,184
-190,503
-1,684,064
353,120
9,234,289
105,839
$
249,676
20,000
1,141,202
71,017
62,218
131,169
388,968
134,790
3,215,393
287,009
$
--1,720
------5,502
22,128
383,906
10,579
(2,601)
36,937
2,778
11,120
-286,047
1,045
5,776
6,659,273
2,464,769
2,704,032
4,629,103
158,245
1,553,926
25,124
4,265,271
287,232
16,202
4,787,819
439,959
663,562
846,189
34,231
359,251
16,391
1,449,201
90,577
---12
-------
--3,609
--1,346
(425)
--522
1,285
21,124
42,690
-39,089
41,326
-224,466
9,013
1,607
-552
78
-508,240
52,185
138
20,944,000
67,176
-1,045
----1,667
-6,920
-3,166
15,390
120,286
-6,389
51,497
-56,333
4,878
18,066
55,976
29,916
24,235
120,080
219,008
17,257
----
48,715
128,458
119,803
36,594
619,299
48,353
330,705
82,430
134,295
787,695
1,392,212
5,980,021
6,928,944
77,542
3,750,261
2,121,301
159,400
6,827,353
4,629,813
3,586,404
173,739
2,690,342
1,398,095
129,006
4,071,275
3,210,108
2,740,917
-61,667
12,181
35,841
37,870
51,292
83,839
21,643
80,292
21,359
56,456
116,181
340,169
1,412,451
1,377,552
34,460
1,207,546
665,189
17,746
2,340,133
1,127,063
848,794
104,434
730,496
815,658
80,253
1,597,834
969,029
463,356
-5,509
--------750
--2,295
-12
507
--4,030
----610
-199
500
183
---
22,381,250
2,390,038
88,239,497
29,059,450
16,320
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
Center for research in educational equity,
assesment, and teaching excellence
Chemistry and biochemistry
Cognitive science
Communication
Ethnic studies
Economics
History
Humanities
Interdisciplinary sequence-geometry and physics
Linguistics
Literature
Mathematics
Music
Organized research units
Centers
Astrophysics and space science
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 language
San diego supercomputer center
United states-mexican studies
Institutes
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
Other support
Reclassification of overdrafted
expenditures of sponsored projects
(note 3b)
Total
$
64,224
157,073
22,902,568
828,234
$
64,412
132,686
2,803,310
405,371
$
(601)
7,266
118,270
--
$
413
17,121
19,980,988
422,863
$
9,395
81,205
10,434,956
113,470
$
54,829
75,868
12,467,556
712,156
$
--(56)
(2,608)
283,184
12,549,309
2,118,778
68,646
351,504
717,598
125,438
50,608
217,319
1,084,709
300,174
28,745
203,509
274,510
45,896
50,608
-164,060
7,157
38,629
81,316
22,640
24,048
--
65,865
11,300,540
1,811,447
1,272
66,679
420,448
55,494
--
192,797
5,985,217
1,188,187
25,234
227,524
487,922
65,158
24,713
90,387
6,564,092
930,591
43,412
123,980
229,676
60,280
25,895
---------
95,924
207,978
120,054
1,936,146
45,159
-143,663
50,398
290,964
9,325
-13,293
25,062
145,765
24,991
95,924
51,022
44,594
1,499,417
10,843
34,318
102,334
35,119
964,262
8,305
61,606
105,644
84,935
971,884
36,854
------
3,121,964
1,565,181
69,147
406,191
70,227
2,022,237
23,607
34,856
4,240,499
191,248
1,935,912
56,493,642
1,085,787
520,996
201,773
13,183
26,302
--23,607
34,807
24,214
123,637
135,782
2,975,558
462,488
41,025
50,508
--2,330
45,956
---298
(71)
365,989
78,901
2,559,943
1,312,900
55,964
379,889
67,897
1,976,281
-49
4,216,285
67,313
1,800,201
53,152,095
544,398
2,022,772
867,082
39,427
251,130
32,449
1,174,186
14,414
21,398
2,504,531
73,763
871,700
15,671,597
473,353
1,099,192
698,099
29,720
155,061
37,778
848,051
9,193
13,458
1,735,968
117,485
1,064,212
40,827,649
676,131
-----------5,604
63,697
1,205,602
375,388
139,520
690,694
515,088
690,514
--
252,606
1,378,456
2,009,153
1,588,177
3,018,820
156,582
428,886
40,352
114,809
142,230
10,216
33,909
385
55,646
5,371
85,808
915,661
1,968,416
1,417,722
2,871,219
130,219
634,690
1,340,028
852,806
1,629,257
122,387
743,766
669,125
735,371
1,389,563
------
360,770
75,572
9,256,560
227,089
1,882,740
1,690
723,439
39,405
67,713
89,116
785,320
175,489
18,864
516,709
32,385
29,877
1,690
168,022
27,797
7,609
6,004
--
9,630
28,396
456,405
103,704
18,037
-22,312
-34,365
34,568
785,320
175,651
28,312
8,283,446
91,000
1,834,826
-533,105
11,608
25,739
48,544
--
234,777
64,072
4,435,887
163,335
1,077,112
-364,255
18,479
15,245
8,833
--
125,993
11,500
4,820,673
63,754
805,628
1,690
359,184
20,926
52,468
80,283
785,320
------------
(1)
--
9,693,173
--
(1)
--
136,845,150
12,890,639
12,687,789
111,266,722
55,482,001
81,429,786
66,637
86,845
160,157
18,943
353,577
46,514
-160,157
-43,469
--
85,274
--53,530
--
1,571
-18,943
256,578
46,514
1,517
-4,720
146,403
29,860
115,463
160,157
14,223
207,174
16,654
30,135
-----
(9,693,174)
PUBLIC SERVICE
Biological sciences
California literature project
Economics
Mathematics
Mathematics diagnostic testing
27
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
$
544
$
--
$
544
$
--
$
--
$
544
$
--
1,798,707
27,259
65,259
57,601
12,681
65,259
106,240
---
1,634,866
14,578
--
750,184
24,683
43,299
1,048,553
2,576
21,960
30
---
2,557,805
339,167
245,588
1,973,050
1,000,666
1,587,304
30,165
163,372
151,446
223,001
4,678
1,242,662
619,010
122,358
96,946
122,788
16,043
-89,432
--825,808
527,061
18,210
--14,940
163,372
56,975
223,001
4,678
416,854
91,949
101,972
96,946
122,788
--
-5,039
----2,176
--1,103
77,115
343,605
148,047
--2,974,350
728,835
484,705
835,794
2,888
955,143
290,756
201,184
27,265
1,242,662
3,526,072
906,192
467,900
575,958
13,155
868,886
482,915
126,230
22,587
-5,881,412
1,512,669
855,659
1,288,964
--
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
Deans' offices
Arts and humanities
Biological sciences
Natural sciences
Social sciences
Instructional media program
Library photo service
Mandeville center operations
Mathematics placement and testing program
Mechanical and aerospace engineering
Music center studios
Organized research units
Center for astrophysics and space
sciences support services
Center for human development support
Center for magnetic recording research
Institute for biomedical engineering
Institute for pure and applied
physics cims facility
Physics support facilities
Political science support services
Psychology
Sports facility office
San diego supercomputer center support
Educational fee expense proration
Total
Total Campus-Wide Departments
881,439
823,528
677,212
2,652,113
404,517
422,922
327,899
(4,090)
605
(21,704)
821,748
697,243
665,956
2,620,915
445,273
-251,903
----
54,713
15,209
5,990
31,245
(40,756)
421,803
71,971
(4,090)
605
(21,704)
-7,651
-------55,500
-(2,385,000)
(5,012)
-8,899
(14,265)
-----
(15,538)
230,554
1,745
1,966
-2,133,753
2,385,000
-249
------
11,332,247
4,656,640
6,540,623
134,984
268,017,829
110,397,785
41,855,250
133,383
--
881,394
917,485
816,489
612,600
798,172
1,312,498
5,338,638
(5,012)
7,651
8,899
(14,265)
(15,538)
230,803
1,745
1,966
55,500
2,133,753
--
4,978
111,076
5,266
(47)
-1,119
4,025
----
472,566
489,141
465,084
499,407
246,931
130,047
244,404
1,075
-1,005
53,646
-4,277
3,364
408,873
343,537
212,128
2,152,706
336,536
302,989
164,922
2,064
605
(3,666)
-9,150
--178,950
10,114
81,427
7,229
-19,043
27,058
7,651
4,622
2,247
85,716
--19,876
10,355
451,263
1,745
19,952
15,601
2,182,835
--
27,781
586,126
-16,632
-764,797
--
9,328,100
14,850,310
12,846,163
115,764,794
154,050,264
126,926,850
12,959,285
--
133,383
12,625
120,758
--
864,086
896,963
791,151
612,008
739,933
1,267,303
4,443
1,542
1,503
592
43,412
1,379
12,865
18,980
23,835
-14,827
43,816
510,934
645,609
562,274
439,933
535,494
898,572
370,460
271,876
254,215
172,667
262,678
413,926
-------
5,171,444
52,871
114,323
3,592,816
1,745,822
--
1,888
365,666
-(1,354)
39,899
715,715
--
PROVOSTS' OFFICES
RESEARCH
Provost sixth college
ACADEMIC SUPPORT
Provost
Provost
Provost
Provost
Provost
Provost
Total
eleanor roosevelt college
muir college
revelle college
sixth college
thurgood marshall college
warren college
28
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
PROVOSTS' OFFICES
(continued)
PUBLIC SERVICE
Provost warren college
Total Provosts' Offices
$
644
$
--
$
--
$
644
$
633
$
11
$
--
5,472,665
5,171,444
52,871
248,350
3,606,074
1,866,591
--
4,809,061
4,598,346
180,358
30,357
3,677,281
1,131,780
--
561,382
13,654,259
2,466,818
49,954
2,489,054
186,405
(9,120)
499,382
54,826
520,548
10,665,823
2,225,587
130,211
5,876,177
744,729
431,171
7,780,917
1,722,134
-2,835
45
21,983,170
988,217
956,772
20,038,181
7,340,055
16,291,048
1,647,933
2,012,266
6,480,150
5,146,913
3,673,577
5,084,228
481,437
1,840,749
1,587,357
1,083,060
1,364,971
(34,014)
124,066
252,938
112,849
(37,808)
1,564,843
4,515,335
3,306,618
2,477,668
3,757,065
982,137
3,705,863
2,685,997
2,003,630
2,776,382
1,030,129
2,774,287
2,461,340
1,669,947
2,307,846
--424
---
2,354,200
744,923
590,277
--
96,323
--
1,667,600
744,923
1,391,859
390,355
962,341
354,568
---
349,740
222,315
252,894
--
(22,331)
7,639,015
1,257,292
79,546
-12,112,052
30,379
5,143,299
116,167
4,815
-110,968
63,439
5,041,359
1,141,189
116,418
8,788
12,982,758
-------
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
475,209
118,408
7,061
93,818
10,184,658
1,257,356
121,233
8,788
13,093,726
56,385
2,368,048
-30,081
8,220
151,792
59,764
177,595
64
11,606
568
829,882
Total
89,396,674
13,394,415
3,102,754
72,899,505
33,655,338
57,392,573
1,651,237
Birch aquarium--museum
Scripps oceanographic society
4,549
359,849
---
-3,514
4,549
356,335
495
40,359
4,054
319,490
---
Total
364,398
--
3,514
360,884
40,854
323,544
--
5,332,028
3,534,505
3,447,529
31,275
931,023
2,734,701
953,476
768,529
3,268,500
1,917,079
3,170,779
1,724,956
1,107,251
107,530
-----
298,256
21,075
10,718
262,887
132,487
67,745
66,756
1,252,356
399,035
125,900
-90,944
--
237,400
69,909
298,743
--442,928
--
542,180
13,952
5,194,131
359,815
571,661
1,654
9,085,836
534,640
1,182,071
15,605
12,908,657
895,648
--
567,590
805,693
1,224,119
PUBLIC SERVICE
ACADEMIC SUPPORT
Director's office
Birch aquarium--museum
Institutes
Computing ring
Data system
Orbit center
Support services
Laboratories
Marine physical laboratory computer
support services
Marine physical laboratory machine shop
Radio station
Ships operations
Marine facility shop
Marine sciences development
and outfitting shop
31,708
(37,080)
77,474
1,424,299
8,566
(68,230)
1
1,371,310
(1,193)
149,164
-----
31,708
(37,080)
77,474
1,424,299
--
8,566
--11,047
--
(68,230)
1
917,335
(1,193)
--
149,164
29
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
SCRIPPS INSTITUTION OF OCEANOGRAPHY
(continued)
ACADEMIC SUPPORT
(continued)
Research divisions
Geosciences research division
Petrology laboratory
Support services
Marine research division
Marine biology research division
Physical oceanography research division
Instrument development group
Support services
Ships technical support
Special research unit
Integrative oceanography division
Weiss calibration lab
$
20,630
14,920
56
(16,000)
(44,617)
(9,114)
2,552,673
$
20,630
----
$
--603,120
-14,920
56
(16,000)
(44,617)
(9,114)
335,344
$
-----
$
25,613
----
$
3,991
16,035
56
42
$
8,974
1,115
-16,042
--1,614,209
321,563
77,530
2,924,036
1,393,754
34,175
3,425,030
1,759,934
120,819
3,796,393
28,604
51
---
28,604
51
---
68,149
--
60,940
51
100,485
--
14,369,755
4,113,601
6,477,012
3,779,142
16,110,474
22,418,546
24,159,265
108,939,888
22,106,362
9,763,638
77,069,888
53,483,947
81,266,443
25,810,502
68,702
3,887
897,342
4,110,420
3,478,269
1,486,615
68,702
--175,922
3,478,269
687,797
--897,342
98,700
-770,012
-3,887
-3,835,798
-28,806
---2,370,997
-1,321,182
68,702
3,887
897,342
1,739,830
3,478,269
165,433
---407
---
10,045,235
4,410,690
1,766,054
3,868,491
3,692,179
6,353,463
407
15,002
65,584
48,532
--(68,181)
-60,000
42,665
(201)
174,676
8,729
-----832,180
-----886,559
15,002
125,584
91,197
(201)
174,676
(113,831)
-------
1,178,986
60,937
285,869
832,180
886,559
292,427
--
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
533,846
4,159,533
533,654
2,941,782
-238,701
192
979,050
347,046
2,497,542
186,800
1,661,862
19,845
30,724
378,515
1,113,915
300,008
46,248
-30,724
5,000
-6,456
896
19,845
-258,514
1,108,524
65,430
(7,894)
--115,001
5,391
228,122
53,246
-2,347
354,957
311,584
299,262
46,248
19,845
28,377
338,049
853,035
746
--
--314,491
50,704
---
Total
6,582,634
3,518,512
1,381,002
3,858,986
3,088,714
365,066
Total
Total Scripps Institution of Oceanography
OTHER
INSTRUCTION
Graduate mentorship and dissertation
Office of graduate studies and research
Teaching assistant insurance
The preuss school
Tuition remission program
Compensated absences accrual
Total
RESEARCH
Dean's office
Graduate mentorship and dissertation
Research travel expense
Provisions--organized research
Tuition remission program
Compensated absences accrual
Total
15,002
125,584
91,197
(201)
174,676
772,728
PUBLIC SERVICE
1,683,120
30
-(129)
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
$
(6,738)
237,046
93,374
28,258,291
1,045,864
1,528,975
3,438,631
190,208
154,552
199,738
788,624
$
-125,350
78,648
25,100,364
1,040,614
$
1,297,067
2,545,743
190,208
154,552
199,717
(148,484)
(6,738)
110,610
13,684
1,228,165
5,009
$
-1,086
1,042
1,929,762
241
$
-90,385
76,897
13,087,997
227,015
-33,703
---451,060
231,908
859,185
--21
486,048
994,845
2,006,489
125,142
96,211
147,103
830,456
$
53,737
146,661
28,459
15,472,708
830,661
534,030
1,432,142
64,966
58,341
60,940
(41,832)
$
60,475
-11,982
302,414
11,812
(100)
-(100)
-8,305
--
35,928,565
30,583,779
1,835,493
3,509,293
17,682,540
18,640,813
394,788
53,735,420
38,573,918
5,570,536
9,590,966
26,120,264
28,375,417
760,261
3,553,852
--
3,553,852
--
2,637,262
915,590
Continuing education
General programs
Professional programs
Other
7,816,410
13,656,674
5,210,326
-95,920
--
7,815,442
12,403,689
5,114,331
968
1,157,065
95,995
4,075,172
5,953,455
2,963,909
4,241,102
8,250,174
2,916,268
499,864
546,955
669,851
Total University Extension
26,683,410
95,920
25,333,462
1,254,028
12,992,536
15,407,544
1,716,670
421,296,557
11,208,701
409,684,994
402,862
171,503,267
273,438,606
23,645,316
Assistant vice chancellors
Academic services
Student programs and facilities
Advisory committee
Dean of student affairs
Student affairs special services
1,830,340
216,419
12,714
1,856,560
369,806
854,829
--(41)
124,295
28,867
216,419
12,714
1,851,035
245,511
946,644
--5,566
--
961,894
140,000
-1,224,283
34,063
875,893
76,394
12,714
649,477
335,743
7,447
(25)
-17,200
--
Total Student Services Administration
4,285,839
979,083
2,354,546
952,210
2,360,240
1,950,221
Total Other
SUMMER SESSION
INSTRUCTION
(1,000)
UNIVERSITY EXTENSION
INSTRUCTION
UCSD MEDICAL CENTER
STUDENT SERVICES
STUDENT SERVICES ADMINISTRATION
31
24,622
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
$
352,761
$
--
$
352,097
$
664
$
510
$
370,205
$
17,954
64,541
--
64,541
--
46,121
18,420
--
1,408,248
50,668
721,952
3,065,377
1,601,898
7,017
-5,939
33,172
3,840
1,398,020
37,231
657,072
3,028,616
1,584,308
3,211
13,437
58,941
3,589
13,750
333,460
1,025,706
444,743
1,384,399
705,945
1,083,461
2,000,636
287,433
2,209,253
1,025,571
8,673
2,975,674
10,224
528,275
129,618
6,848,143
49,968
6,705,247
92,928
3,894,253
6,606,354
3,652,464
70,196
--
70,196
--
1,000
69,196
--
335,033
5,272,922
3,345,274
1,338,957
-----
335,033
4,914,879
3,309,748
1,337,223
-358,043
35,526
1,734
243,492
2,257,283
2,102,490
448,843
91,541
3,165,056
1,264,882
963,842
-149,417
22,098
73,728
10,292,186
--
9,896,883
395,303
5,052,108
5,485,321
245,243
17,627,827
49,968
17,088,964
488,895
8,993,992
12,549,496
3,915,661
1,776,808
1,509,288
714,043
504,620
175,907
519,177
210
-274,324
--
1,015,795
122,786
710,300
230,296
175,907
241,836
1,386,292
3,743
---
1,116,766
967,284
84,947
357,039
114,036
659,942
542,004
629,096
147,581
62,271
(100)
---400
2,255,084
1,631,871
2,640,072
2,040,894
300
4,808
292,768
119,629
30,497
COUNSELING AND CAREER GUIDANCE
Counseling
Counseling services
Early outreach programs
Orientation program
Special services
Student affirmative action
4,680,666
793,711
Disadvantaged student assistance
Office for students with disabilities
Total
381,900
383,486
Foreign student programs
International studies
616,754
--
616,583
171
445,494
198,894
27,634
Placement
Career planning and placement center
1,719,578
1,131
1,632,394
86,053
1,104,871
617,989
3,282
Total Counseling and Career Guidance
7,398,898
1,178,328
4,497,667
1,722,903
4,483,205
2,977,406
61,713
Graduate student programs
Student financial services
366,276
2,127,816
-2,202,356
366,276
(130,760)
-56,220
269,316
1,605,087
96,960
522,729
---
Total Financial Aid Administration
2,494,092
2,202,356
235,516
56,220
1,874,403
619,689
--
Admissions office
Educational testing
Registrar's office
1,309,398
131
1,724,195
1,297,786
131
1,480,073
2,162
-233,060
9,450
-11,062
841,466
122
1,118,860
468,032
9
619,498
100
-14,163
Total Student Admissions and Records
3,033,724
2,777,990
235,222
20,512
1,960,448
1,087,539
14,263
(6,394)
FINANCIAL AID ADMINISTRATION
STUDENT ADMISSIONS AND RECORDS
32
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
$
5,168,149
20,109
--
$
--
$
-(7,181,746)
5,145,698
$
22,451
$
2,598,161
$
2,584,111
(100,381)
$
14,123
19,618
491
120,490
--
7,181,746
--
--
--
--
40,028,638
5,979
36,758,977
3,263,682
22,390,939
21,668,081
4,030,382
1,664,254
4,305,972
1,112,116
4,511,228
658,118
940,434
1,514,986
4,070,949
879,228
723,745
472,463
920,243
124,550
220,294
232,888
3,523,740
185,655
20,191
24,718
14,729
-263,743
---
1,081,307
2,969,239
612,792
2,764,955
452,259
665,779
582,947
1,336,733
499,324
3,007,967
206,183
274,655
---1,261,694
324
--
13,192,122
8,581,614
4,307,318
303,190
8,546,331
5,907,809
1,262,018
Academic senate
610,149
557,850
50,490
1,809
428,080
182,187
118
Office of the campus counsel
435,035
433,400
1,635
--
294,953
140,082
--
1,919,801
2,252,101
1,512,184
2,125,570
407,617
125,292
-1,239
1,269,033
1,441,647
650,768
810,454
---
4,171,902
3,637,754
532,909
1,239
2,710,680
1,461,222
--
18,409,208
13,210,618
4,892,352
306,238
11,980,044
7,691,300
1,262,136
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
FISCAL OPERATIONS
Bad debts and collections
Financial Services
Accounting
Student business services
Cashier's office
(49,935)
306
(10,798)
(39,443)
--
(49,935)
--
7,467,542
1,023,791
476,121
4,261,665
585,241
451,818
3,205,877
425,911
24,303
-12,639
--
5,875,674
644,441
287,549
2,911,621
572,576
188,572
1,319,753
193,226
--
8,967,454
5,298,724
3,656,091
12,639
6,807,664
3,672,769
1,512,979
Office of contract and grant
administration
2,300,679
11,430
2,286,411
2,838
1,641,757
659,142
220
Audit and management advisory services
1,251,047
1,120,286
130,761
--
1,177,300
553,558
479,811
12,469,245
6,430,746
6,062,465
9,626,721
4,835,534
1,993,010
3,099,337
57,608
821,088
--
2,277,835
57,608
414
--
2,804,455
--
1,866,546
57,608
1,571,664
--
3,156,945
821,088
2,335,443
414
2,804,455
1,924,154
1,571,664
9,569,669
8,973,631
595,076
962
5,321,408
4,346,635
98,374
Total
Total Fiscal Operations
(23,966)
GENERAL ADMINISTRATIVE SERVICES
Environmental health and safety
Health and safety
Lifeguard service
Total
Information systems
Administrative computing
33
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
Administrative travel
Association memberships
Blackhorse farms conference hotel
Campus sculpture collection
Campuswide employee support program
Campuswide program expenses
Clinical science building
Debt service insurance premium
Deep sea drilling project building lease
Foreign scholars program
Molecular medical building lease
Real estate development
Retirement restoration plan 415
Scripps building restoration
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
$
420,673
1,171
4,332,924
4,754,768
339,632
6,585
220,104
4,608
293,593
(445,492)
56,973
282,453
165,580
3,392
277,612
174,723
682,270
185,731
1,188
12,021
17,239
218,008
47,495
$
380,889
1,169
2,950,005
$
3,332,063
39,430
2
1,382,919
1,422,351
$
354
---
$
251,954
233,237
7,670,328
$
172,934
99,512
3,099,842
$
4,215
331,578
6,437,246
354
8,155,519
3,372,288
6,773,039
----94,612
---81,509
-1,275
---1,188
-----
207,731
---114,430
-----194,375
-504,151
---16,000
-108,466
131,901
6,585
220,104
4,608
179,163
-56,973
282,453
165,580
3,392
100,297
174,723
178,119
185,731
1,188
15,345
1,239
218,008
97,203
-----445,492
----17,060
----3,324
--158,174
1,420,746
-601,620
5,718,972
1,015,038
1,174,644
30,041
289,077
1,398,214
300,361
6,585
220,104
-143,737
-675,283
-84,071
-267,268
-365,846
---17,239
---
39,271
--4,608
55,244
(445,492)
(618,310)
282,453
-3,392
9,069
174,723
316,424
185,731
-12,021
-218,008
47,495
7,109,677
725,961
378,050
2,802,218
1,018,189
(339)
4,307,459
(292,228)
378,901
10,757,403
5,900,562
4,678,769
178,072
3,167,519
9,931,266
2,341,382
28,238,785
19,027,344
9,031,639
179,802
19,448,901
19,574,343
10,784,459
--(512)
LOGISTICAL SERVICES
Construction management
(30,080)
--
(30,080)
--
3,322,194
5,937,829
9,290,103
Duplicating
Imprints
(959,373)
57,706
(1,017,079)
--
847,298
2,607,437
4,414,108
Garage and transportation
Campus shuttle
Intercampus bus service
Parking citation collection
Transportation coordination
Transportation services--central garage
(102,780)
69,830
490,251
751,890
(801,610)
-69,830
----
(102,780)
-490,251
751,890
(802,741)
----1,131
99,662
23,209
--473,338
820,229
46,621
490,251
751,890
1,836,339
1,022,671
---3,111,287
407,581
69,830
336,620
1,131
596,209
3,945,330
4,133,958
232,069
245,385
(18,302)
4,986
636,580
2,093,381
2,497,892
Total
Mail and messenger services
34
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
Materiel management
Purchasing
Receiving
Self-storage facility
Storehouse
Total
Police
Escort and crime prevention program
Police
Total
Telecommunications services
Total Logistical Services
$
10,404
159,927
1,448,671
832,794
32,175
113,959
$
-57,802
1,315,487
832,794
---
$
10,404
102,125
133,184
-32,175
113,959
2,597,930
2,206,083
391,847
91,667
2,453,592
90,779
2,194,553
2,545,259
2,285,332
848,995
2,643,715
5,642,381
7,508,051
551,586
18,540
---
275,972
18,540
288,386
91,437
7,738,498
552,205
-15,861
---
-62,796
5,945,328
556,261
9,240,652
15,861
1,343,087
$
-------
$
102,786
96,311
1,371,258
635,118
33,793
626,144
$
495,822
94,744
498,838
292,894
188,544
5,840,347
$
588,204
31,128
421,425
95,218
190,162
6,352,532
--
2,865,410
7,411,189
7,678,669
(5,832)
259,039
6,720
--
309,452
2,414,904
42,502
1,095,223
260,287
1,056,535
253,207
6,720
2,724,356
1,137,725
1,316,822
(1,797,741)
3,021
3,976,450
9,588,001
12,715,456
(1,881,528)
15,858
14,968,497
32,720,892
42,047,008
275,614
--
276,590
--
477,869
18,540
202,873
--
288,386
12,780
1,793,170
(4,056)
--4,693,247
363,518
288,386
91,437
6,875,681
188,687
--3,830,430
--
6,858,897
2,365,894
5,333,355
7,940,600
4,033,303
970,004
373,083
--
937,061
410,086
4,060
286,497
284,973
1,524
--
336,043
697,507
747,053
10,870,236
1,270,838
7,233,504
2,365,894
6,606,459
9,048,193
4,784,416
(4,593,000)
4,593,000
--
--
--
--
(681,884)
43,774
97,969
455,032
29,975,206
2,941,795
63,085,654
COMMUNITY RELATIONS
Development
Alumni affairs office
Board of overseers
Fund raising activities
Cancer center
Social sciences
Development office
Development office--school of medicine
Total
University communications
Publications office
Total Community Relations
EDUCATIONAL FEE EXPENSE PRORATION
COMPENSATED ABSENCES ACCRUAL
Total Institutional Support
-(540,141)
75,089,714
42,172,713
35
(995,173)
72,875,089
-60,871,029
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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
$
945,351
8,174,684
119,903
3,288,045
1,087,991
1,926,896
5,508,937
58,295
19,125,207
418,833
149,220
1,534,650
-76,428
$
461,410
8,089,128
-549,706
212,193
1,899,222
5,460,779
-18,938,844
414,924
149,220
1,515,149
(2,860,254)
(34,400)
$
483,941
85,556
119,903
2,738,339
873,331
21,093
48,158
58,295
186,363
3,909
-19,501
2,860,254
109,159
$
----2,467
6,581
-------1,669
$
1,283,672
1,850,822
15,837
-688,662
1,720,217
3,320,936
3,320,739
-99,049
-971,479
-76,428
$
1,582,100
6,497,643
104,066
3,288,045
649,490
1,280,444
2,842,193
14,973,816
34,977,095
333,010
149,220
1,601,066
---
$
1,920,421
173,781
--250,161
1,073,765
654,192
18,236,260
15,851,888
13,226
-1,037,895
---
42,414,440
34,795,921
7,607,802
10,717
13,347,841
68,278,188
39,211,589
71,795,123
5,701,259
17,776,317
48,317,547
689,364
71,105,759
--
(33,021,488)
---
STUDENT FINANCIAL AID
Student financial aid
Less: scholarship allowance (note 3e)
Total Student Financial Aid
(See schedule for detail, page 38)
(33,021,488)
--
(33,021,488)
--
--
38,773,635
5,701,259
(15,245,171)
48,317,547
689,364
38,084,271
95,712
992,400
543,335
1,414,629
357,489
1,847,921
1,941,760
980,840
4,452,574
1,920,079
601,737
777,719
1,123,404
5,294,014
798,329
1,652,107
4,699,139
1,178,268
218,389
939,771
229
2,226,782
4,868,402
514,315
-------------------------
74,874
982,970
543,335
1,414,629
357,489
1,847,921
1,941,760
980,840
4,416,186
1,900,544
601,737
777,719
1,123,404
5,266,082
798,329
1,652,107
4,652,978
1,178,268
218,389
939,771
229
2,226,782
4,852,426
514,315
20,838
9,430
------36,388
19,535
---27,932
--46,161
-----15,976
--
6,204,799
375,021
---48,213
39,299
-942,555
303,254
---1,129,449
-4,148
1,334,167
-56,212
---1,194,709
32,502
8,889,503
633,283
543,335
1,661,663
357,489
1,799,708
2,077,448
1,027,727
3,633,584
1,786,754
600,837
777,719
1,123,404
4,608,674
908,440
1,944,689
3,820,478
1,365,694
162,260
939,771
229
2,406,890
4,289,815
481,813
14,998,590
15,904
-247,034
--174,987
46,887
123,565
169,929
(900)
--444,109
110,111
296,730
455,506
187,426
83
--180,108
616,122
--
39,439,344
--
39,263,084
176,260
11,664,328
45,841,207
18,066,191
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
Scripps lunch room
South mesa apartments
Warren cafe
Warren college apartments
Warren college residence hall
Warren graduate student apartments
Total
36
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
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 coffee house
Revelle sundry and gift store
Vanpool program
Vending machine operations
Compensated absences accrual
$
Total
Total Auxiliary Enterprises
Less: reclassification of capital
expenditures (note 3c)
Total Current Funds Expenditures
86,758
195,525
987,372
19,282,263
1,959,667
289,413
145,679
5,380,844
$
$
86,758
195,114
986,847
19,271,553
1,903,966
288,051
140,618
5,350,327
$
-411
525
10,710
55,701
1,362
5,061
30,517
$
465,062
61,345
197,355
3,125,066
1,123,958
89,567
32,462
3,200,141
$
537,289
138,414
804,823
25,217,907
1,172,802
199,606
112,677
7,459,727
$
915,593
4,234
14,806
9,060,710
337,093
(240)
(540)
5,279,024
45,623
35,776
19,810
1,439
12,588
653,151
17,604
122,152
---------
42,570
35,776
15,469
1,439
10,387
653,151
17,604
122,152
3,053
-4,341
-2,201
----
830,017
26,595
193,146
-8,722
113,914
-122,152
1,263,015
9,181
117,933
1,439
3,866
1,070,552
17,604
--
2,047,409
-291,269
--531,315
---
29,235,664
--
29,121,782
113,882
9,589,502
38,126,835
18,480,673
68,675,008
--
68,384,866
290,142
21,253,830
83,968,042
36,546,864
(3,798,051)
(63,737,189)
(67,535,240)
$
---------
1,583,717,519
(18,390,683)
$
350,307,264
(14,822,776)
$
37
767,879,110
(34,321,781)
$
465,531,145
$
828,134,764
$
992,259,797
-$
236,677,042
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(unaudited)
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
$
360,030
$
--
$
245,461
$
114,569
$
7,879
$
352,151
$
--
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
90,879
1,081,249
15,163
78,649
---
75,716
1,002,600
---
90,879
1,081,249
---
912,515
127,985
105,232
19,229
-85,291
20,661
5,000
-----
912,515
42,694
84,571
14,229
-----
912,515
127,985
105,232
19,229
-----
Total
2,337,089
204,764
--
2,132,325
--
2,337,089
--
4,696,342
75,510
2,370
919,482
36,653
2,977,112
1,146,719
-----1,128
30,455
1,409,939
--58,082
10,002
7,007
53,690
3,286,403
75,510
2,370
861,400
26,651
2,968,977
1,062,574
-22,342
---35,888
48,990
4,696,342
53,168
2,370
919,482
36,653
2,941,224
1,097,729
--------
82,542
113,380
709,980
357,486
831,826
551,634
402,693
631,507
659,984
3,750
---------
--87,720
---402,693
424,433
387,106
78,792
113,380
622,260
357,486
831,826
551,634
-207,074
272,878
--170,478
41,687
--131,343
105,019
93,286
82,542
113,380
539,502
315,799
831,826
551,634
271,350
526,488
566,698
----------
14,195,220
35,333
2,840,672
11,319,215
649,033
13,546,187
--
98,140
--
35,842
62,298
--
98,140
--
119,943
171,405
(3,749)
-25,066
4,700
-7,314
--
-5,055
4,264
-94,964
---5,347
2,414,854
1,702,144
-7,422
-115,767
333
-62,847
-3,750
2,627
-----715
-7,695
----431,822
-3,774
-15,500
----
966
273
5,644
88,881
113,329
182,424
159,789
--------
SCHOOL OF MEDICINE
Dean's office
Anesthesiology
Chemistry--medical
Cellular and molecular medicine
Family and preventive medicine
Medicine
Neurosciences
Organized research unit
Cancer center
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
Energy research
Human development
Iberian-latin american studies
Magnetic recording
Research in language
United states-mexican studies
2,534,797
1,878,604
515
7,422
120,030
120,467
333
7,314
68,194
966
11,742
5,644
104,381
113,329
182,424
591,611
38
2,534,797
1,874,854
(2,112)
7,422
120,030
120,467
333
7,314
67,479
----------
966
11,742
5,644
104,381
113,329
182,424
591,611
--------
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID
(unaudited)
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
Neural computation
Cognitive science
Molecular medicine
Philosophy
Physics
Political science
Psychology
Sociology
San diego supercomputer center
Teacher education program
Theatre and dance
Visual arts
$
Total
26,095
584,470
43,643
428,453
4,000
365,872
65,281
104,783
64,779
530
120,000
114,373
8,000
$
----4,000
2
26,377
23,851
55,140
-39,000
16,100
8,000
$
------39,000
-6,000
--273
--
$
26,095
584,470
43,643
428,453
-365,870
(96)
80,932
3,639
530
81,000
98,000
--
$
---25,900
-----439
----
$
26,095
584,470
43,643
402,553
4,000
365,872
65,281
104,783
64,779
91
120,000
114,373
8,000
$
--------------
7,678,052
936,666
174,177
6,567,209
33,431
7,644,621
--
720
--
--
720
--
720
--
3,875
317,807
9,510
----
----
3,875
317,807
9,510
----
3,875
317,807
9,510
----
39,708
70,424
3,343
342,519
---44,567
-----
39,708
70,424
3,343
297,952
-----
39,708
70,424
3,343
342,519
-----
787,906
44,567
--
743,339
--
787,906
--
---
2,000
--
SCRIPPS INSTITUTION OF OCEANOGRAPHY
Integrative oceanography division
Institutes
California space
Marine resources
Marine physical laboratory
Research divisions
Marine biology research division
Marine research division
Physical oceanography research division
The SIO department
Total
OTHER
Eleanor roosevelt college
Marshall college
Office of graduate studies
and research
Student financial services
Summer session
10,638,150
35,646,532
45,000
4,269,929
210,000
--
2,976,789
11,456,376
45,000
3,391,432
23,980,156
--
(979)
---
10,639,129
35,646,532
45,000
----
Total
46,338,686
4,479,929
14,480,165
27,378,592
(979)
46,339,665
--
71,795,123
5,701,259
17,776,317
48,317,547
689,364
71,105,759
--
--
--
(33,021,488)
--
10,500
(1,496)
Subtotal Student Financial Aid
Less: scholarship allowance (note 3e)
Total Student Financial Aid
(33,021,488)
$
38,773,635
-$
8,500
(1,496)
(33,021,488)
5,701,259
$
39
(15,245,171)
$
48,317,547
---
$
689,364
10,500
(1,496)
$
38,084,271
---
$
--
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
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
$
174,791,209
34,511,363
4,443,973
45,955,115
9,486,259
-40,726,104
34,691,982
5,701,259
$
174,791,209
34,511,363
4,443,973
45,955,115
9,486,259
-40,726,104
34,691,982
5,701,259
$
----------
$
146,311,496
21,339,608
3,040,813
28,265,987
17,639
4,806,085
31,772,278
8,301,180
--
$
28,487,012
13,171,699
1,403,060
19,203,055
9,468,620
(4,798,638)
14,817,659
45,445,710
5,701,259
$
7,299
(56)
(100)
1,513,927
-7,447
5,863,833
19,054,908
--
350,307,264
350,307,264
--
243,855,086
132,899,436
26,447,258
54,991,336
201,639
560,904
2,844,592
27,850,273
4,652,587
3,171,933
16,011,573
132,160
54,991,336
201,639
560,904
2,844,592
27,850,273
4,652,587
3,171,933
16,011,573
132,160
----------
16,892,477
500
432,739
143,672
12,212,993
--7,879
--
41,652,704
201,139
432,163
2,700,920
15,741,304
4,652,587
3,171,933
16,003,694
132,160
3,553,845
-303,998
-104,024
-----
110,416,997
110,416,997
--
29,690,260
84,688,604
3,961,867
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
2,736,265
272,114,203
3,183,555
3,727,401
703
1,556,487
51,525
1,300
31,909,955
253,031
-----------
2,736,265
272,114,203
3,183,555
3,727,401
703
1,556,487
51,525
1,300
31,909,955
253,031
1,102,608
120,729,260
1,938,539
1,115,955
703
671,398
48,729
1,300
6,551
253,031
1,633,657
151,384,762
1,245,016
2,611,446
-885,089
2,796
-31,903,404
--
-(181)
---------
Total
315,534,425
--
315,534,425
125,868,074
189,666,170
(181)
TUITION AND FEES
Instruction
Research
Public service
Academic support
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total
FEDERAL GOVERNMENT
Grants
Contracts
Instruction
Research
Academic support
Institutional support
89,269
13,098,362
3,924
(61)
-----
89,269
13,098,362
3,924
(61)
70,470
8,563,553
3,924
--
18,799
4,534,809
-(61)
-----
Total
13,191,494
--
13,191,494
8,637,947
4,553,547
--
328,725,919
--
328,725,919
134,506,021
194,219,717
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
(note 3c and 3e)
40
(181)
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
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
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total
$
1,160,212
18,041,790
769,022
483,256
1,304,069
58,424
2,467
5,702,830
14,830
27,536,900
$
-----------
$
1,160,212
18,041,790
769,022
483,256
1,304,069
58,424
2,467
5,702,830
14,830
27,536,900
$
218,576
10,982,799
359,612
205,935
764,463
1,811
2,467
-1,176
12,536,839
$
943,356
7,056,458
409,410
277,321
539,606
56,613
-5,702,830
13,654
14,999,248
$
1,720
(2,533)
-------(813)
LOCAL GOVERNMENT
Instruction
Research
Public service
Academic support
Student services
Auxiliary enterprises
3,798,497
3,054,054
10,222
35,458
(22,290)
3,929
-------
3,798,497
3,054,054
10,222
35,458
(22,290)
3,929
2,369,177
1,747,556
4,834
17,616
(33,703)
--
1,429,320
1,306,498
5,388
17,842
11,413
3,929
-------
Total
6,879,870
--
6,879,870
4,105,480
2,774,390
--
4,351,238
77,325,921
1,613,030
3,395,819
371,092
227,349
3,791,814
5,281
9,372,409
18,352
12,217
2,038
-13,478
1,926
-958,218
1,451,921
43,789,008
151,593
1,486,777
-67,618
2,953,737
-293,591
--
2,926,165
33,540,473
1,461,408
1,909,438
371,292
160,263
2,672,618
5,281
9,078,818
18,352
26,848
3,560
(29)
396
200
532
1,834,541
---
4,339,021
77,323,883
1,613,030
3,382,341
369,166
227,349
2,833,596
5,281
9,372,409
18,352
100,472,305
987,877
99,484,428
50,194,245
52,144,108
1,866,048
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
3,790,293
3,802,070
96,254
2,705,994
649
164,672
11,063,114
860,564
1,601,977
267,948
3,773,479
3,101,814
96,070
1,901,199
649
112,815
11,067,014
858,895
269,624
267,948
16,814
700,256
184
804,795
-51,857
(3,900)
1,669
1,332,353
--
1,110,499
1,528,673
89,111
489,900
-27,852
4,594,527
378,133
6,377
370
2,860,988
2,279,001
19,298
2,217,970
649
136,820
7,545,278
482,431
1,595,600
267,578
181,194
5,604
12,155
1,876
--1,076,691
----
Total
24,353,535
21,449,507
2,904,028
8,225,442
17,405,613
1,277,520
PRIVATE GIFTS, GRANTS AND CONTRACTS
Instruction
Research
Public service
Academic support
UCSD medical center
Student services
Institutional support
Operation and maintenance of plant
Student financial aid
Auxiliary enterprises
Total
---
ENDOWMENT AND SIMILAR FUNDS
41
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
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
62,541,387
952,413
1,075,972
84,829,104
2,832,693
438,014
1,369,572
$
154,039,155
62,541,387
952,413
1,075,972
84,829,104
2,832,693
438,014
1,369,572
$
154,039,155
--------
$
62,041,415
452,374
262,910
53,122,798
1,356,419
65,430
374,966
$
15,867,298
741,152
927,051
68,036,054
1,561,816
402,625
994,606
$
15,367,326
241,113
113,989
36,329,748
85,542
30,041
--
--
117,676,312
88,530,602
52,167,759
SALES AND SERVICES OF AUXILIARY
ENTERPRISES
Academic support
Student services
Institutional support
Auxiliary enterprises
(54,262)
418,730
(7,752)
67,119,603
(54,262)
418,730
(7,752)
67,119,603
-----
-162,859
-19,925,125
(54,262)
256,720
(7,752)
81,424,732
-849
-34,230,254
Total
67,476,319
67,476,319
--
20,087,984
81,619,438
34,231,103
404,517,236
404,517,236
--
171,410,045
256,725,957
23,618,766
2,949,224
15,318,656
638,312
(321,782)
168,576
5,305,826
10,988,660
476,582
(32,895,940)
298,877
2,949,224
15,318,656
638,312
(321,782)
168,576
5,305,826
10,988,660
476,582
(32,895,940)
298,877
-----------
1,551,328
(4,226,435)
287,007
5,599,795
92,519
2,350,507
23,599,715
4,664,761
-1,074,128
1,434,484
21,211,499
381,620
7,055,275
102,407
6,787,307
39,349,586
15,968,502
(32,895,940)
1,541,359
36,588
1,666,408
30,315
12,976,852
26,350
3,831,988
51,960,641
20,156,681
-2,316,610
2,926,991
2,926,991
--
34,993,325
60,936,099
93,002,433
Instruction
Research
Academic support
Student services
Institutional support
Operation and maintenance of plant
Auxiliary enterprises
1,261,464
509,513
4,006,433
(101,519)
115,077
224,234
49,826
1,261,464
509,513
4,006,433
(101,519)
115,077
224,234
49,826
--------
597,154
190,932
11,764
4,448
49,427
---
664,310
318,581
3,994,669
(105,967)
170,932
224,234
49,826
----105,282
---
Total
6,065,028
6,065,028
--
853,725
5,316,585
105,282
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
Total
RESERVES
Total Current Funds Expenditures
$
1,583,717,519
$
1,118,186,374
42
$
465,531,145
$
828,134,764
$
992,259,797
$
236,677,042
UNIVERSITY OF CALIFORNIA, SAN DIEGO
2002-2003
CURRENT FUNDS EXPENDITURES BY EXPENDITURE CATEGORY BY FUND SOURCE
(unaudited)
Salaries
and Wages
Total
Employee
Benefits
Supplies
and Services
Travel
TUITION AND FEES
Regular session
Summer session
University extension and continuing education
$
Total
78,210,438
3,619,846
28,586,713
$
13,375,177
2,635,745
13,679,338
$
3,695,597
194,610
2,919,656
$
60,319,037
782,829
11,350,092
$
820,627
6,662
637,627
110,416,997
29,690,260
6,809,863
72,451,958
1,464,916
Grants
Contracts
315,534,425
13,191,494
125,868,074
8,637,947
27,681,256
1,525,666
154,915,686
2,563,765
7,069,409
464,116
Total
328,725,919
134,506,021
29,206,922
157,479,451
7,533,525
Appropriations and contracts
General
27,536,900
350,307,264
12,536,839
243,855,086
2,871,710
51,061,099
11,821,081
51,011,693
307,270
4,379,386
Total
377,844,164
256,391,925
53,932,809
62,832,774
4,686,656
6,879,870
4,105,480
1,027,089
1,690,329
56,972
31,408,287
22,601,355
46,462,663
12,903,430
8,841,162
28,449,653
2,911,648
2,263,282
6,853,387
13,884,798
10,826,805
9,529,633
1,708,411
670,106
1,629,990
100,472,305
50,194,245
12,028,317
34,241,236
4,008,507
24,353,535
8,225,442
2,000,716
12,769,490
1,357,887
Medical group activities
Managed care
Other
109,072,197
22,605,410
22,361,548
87,446,070
3,898,426
26,331,816
17,266,624
1,187,678
6,441,819
3,203,579
17,492,392
(11,151,980)
1,155,924
26,914
739,893
Total
154,039,155
117,676,312
24,896,121
9,543,991
1,922,731
Parking operations
Residence and dining halls
Bookstore
Other
5,739,727
39,860,749
20,211,947
1,663,896
2,219,930
12,984,766
3,317,707
1,565,581
739,272
4,043,125
900,775
425,528
2,630,619
22,592,647
15,927,556
(336,457)
149,906
240,211
65,909
9,244
Total
67,476,319
20,087,984
6,108,700
40,814,365
465,270
404,517,236
171,410,045
55,081,930
177,484,696
540,565
OTHER SOURCES
2,926,991
34,993,325
16,875,214
(51,654,967)
RESERVES
6,065,028
853,725
183,335
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
SALES AND SERVICES OF UCSD MEDICAL CENTER
Total Current Funds Expenditures
$
1,583,717,519
$
828,134,764
$
208,151,016
4,783,631
$
522,436,954
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. (note 3c and 3e)
43
2,713,419
244,337
$
24,994,785
NOTES TO THE FINANCIAL SCHEDULES
Summary of Significant Accounting Policies
1. Financial Reporting Entity
of capital assets, totaling $1.46 billion as of June 30, 2003
($1.37 billion 2002).
g. Capitalization of non-University-owned equipment
purchased with federal funds.
h. Accrual of interest on long-term debt.
Loan Funds:
i. Reclassification of federal refundable student loan program
net assets as liabilities to the federal government rather
than net assets. Amounts reclassified totaled $21.2 million
in 2003 ($21 million 2002).
Balance Sheet:
j. Classification into current and non-current sections; labeling
funds balances as net assets, categorized as unrestricted,
restricted-expendable, and net-investment in capital assets.
The financial schedules for the University of California, San Diego
campus 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 (see schedule GLocation “O”, page 51). The operation of certain related but
independent organizations, such as the UCSD Foundation,
student organizations and alumni associations, are not included in
the accompanying financial schedules.
2. Accrual Basis and Fund Accounting
4. Pledges
The financial statements of the University have been prepared on
the accrual basis. Certain minor accruals and deferrals, such as
interest on notes receivable in loan funds, are omitted. The
inclusion of such amounts would not have a significant effect.
In order 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. (See pages 2 through 5).
In compliance with the GASB Statement 33, pledges of gifts to
the university are accrued as revenue in the year pledged. The
net realizable value of such pledges, $9.1 million at year-end
($9.1 million 2002), is reported as a receivable in the balance
sheet and is included in revenues. Pledges due the UCSD
Foundation, $40.5 million at year-end ($33.3 million 2002), are
not included in this financial report.
3. Accounting Changes Implemented in 2001-2002
5. Indirect Cost Recovery - Transfers
In compliance with the Governmental Accounting Standards
Board (GASB) Statement 35, Basic Financial Statements for
Colleges and Universities, a number of accounting changes were
implemented in 2001-2002. Changes included:
Indirect cost recoveries received by the campus in conjunction
with the University’s performance under contracts and grants are
transferred to the Office of the President. These recoveries are
then incorporated into the campus’ annual budgetary allocations
from the Office of the President after giving effect to recoverysharing arrangements with the state of California. The total
indirect cost recovery for the year was $109.4 million ($98.2
million 2002).
Current Funds:
a. Accrual or deferral of sponsored project revenues to match
expenditures. Amounts paid by sponsors that were deferred
totaled $51.1 million in 2003 ($46.8 million 2002). The
impact on the reporting of revenues for 2003 was a net
reduction of $4.3 million, the difference in the deferrals
between the two years.
b. Reclassification of overdrafted sponsored project
expenditures from restricted to unrestricted funds.
c. Reclassification of equipment and other capital expenditures
as transfers to investment in plant. Amounts reclassified
totaled $67.5 million in 2003 ($67.8 million 2002). The
impact of this reclassification is a reduction in reported
expenditures in current funds, while depreciation of capital
assets is recognized in the investment in plant fund group.
d. Reclassification of miscellaneous additions and deductions to
funds balances from the transfer category to revenues or
expenditures
e. Recording a “scholarship allowance” to eliminate duplicative
reporting of revenues when student financial aid is used to
directly offset campus charges, reducing both revenues and
student financial aid expenditures. Allowances recorded
totaled $33 million in 2003 ($29.9 million 2002) - $26.8
million in student fee revenues ($25.2 million 2002), $6.1
million in auxiliary enterprise revenues ($4.7 million 2002)
and $54,000 in other sources revenues ($27,000 in 2002).
Plant funds:
f. Recording depreciation on capital assets—buildings,
improvements, infrastructure, equipment, collections and
intangibles. Depreciation expense totaled $129.3 million in
2003 ($121.9 million 2002). Accumulated depreciation on
assets in use is reflected as a reduction in the carrying value
6. Fixed Assets
The value of physical plant and equipment is stated at cost at
date of acquisition, or fair market value at date of donation in the
case of gifts. In accord with the GASB Statement 35, the
University adopted depreciation accounting in fiscal year 2002.
Individual assets are depreciated over estimated useful lives by
unit or class of assets using the straight-line method.
Interest on borrowings to finance facilities is capitalized during
construction, net of investment income earned during the
temporary investment of project borrowings.
7. Long Term Debt
Long-term debt of the San Diego campus shown on the balance
sheet consists of Regents’ loans, State Public Works Board loans,
bank and commercial paper loans, bonds, conditional sales
contracts, and certificates of participation for campus and Medical
Center facilities or equipment. 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, the records of the San
Diego campus have been adjusted to include long-term debt
recorded at the Office of the President totaling $736.4 million as
of June 30, 2003 ($673.6 million in 2002). The impact of this
44
8. Lease Obligations
adjustment is an increase in liabilities (long-term debt - current
and non-current portions) and a reduction in net assets investment in capital assets, as shown in the Balance Sheet
(Investment in Plant column, pages 13-14) and the related
Statement of Net Assets (GASB format, page 6). The impact of
the adjustment is also reflected in the net assets balances in the
Statement of Revenues, Expenses and Changes in Net Assets
(GASB format, page 7) and the Consolidated Summary of
Changes in Funds Balances schedule (pages 15-16).
Operating lease expenditures and other rental costs for the year
ended June 30, 2003 were $13.8 million. Future minimum
payments on operating leases extending beyond one year are as
follows:
Year ended June 30,
(millions)
Combined Long Term Debt as of June 30, 2003 is $851.4 million $115 million carried in campus records and $736.4 million at the
Office of the President (2002 $805.7 million, $132 million and
$673.6 million). Amounts payable within the next year total
$72.7 million and are included in current liabilities, while the
balance of $778.7 million is in non-current liabilities (2002 $87.3
million and $718.4 million).
2004
Principal payments on long term debt totaled $142.6 million for
the year ending June 30, 2003: $28.7 million for payments
recorded at the San Diego campus for campus held liabilities;
$12.5 million for payments recorded at the San Diego campus for
the Office of the President held liabilities; $101.4 million for
payments recorded at the Office of the President. Future
payments on long-term obligations are as follows:
Year ended June 30,
Principal
Interest
Annual Payments
$
8.9
2006
6.8
2007
4.9
2008
1.7
2009-2013
2.6
2014-2018
2.9
2019-2023
3.3
2024-2028
3.8
2029-2033
4.3
2034-2038
4.9
2039-2043
Total
Total
10.9
2005
1.6
$
56.6
(millions)
2004
$
72.7
$
34.8
$
107.5
2005
32.9
37.5
70.4
2006
37.1
37.7
74.8
2007
32.8
35.8
68.6
2008
35.6
34.3
69.9
2009-2013
171.8
142.8
314.6
2014-2018
183.1
97.2
280.3
2019-2023
151.5
54.6
206.1
2024-2028
66.7
24.7
91.4
2029-2033
54.5
9.4
63.9
2034-2038
12.7
0.6
Total
$
851.4
$
509.4
9. Endowments
San Diego campus endowment funds are invested and
administered by the Endowment and Investment Accounting unit
of the Office of the President and are not reflected in this
financial report. The book value of San Diego campus
endowments was $54.8 million at June 30, 2003 (market value
$109.1 million). Were these amounts to be included in campus
financial schedules, in the balance sheet (pages 13-14) and
statement of net assets (page 6) these amounts would appear as
increased cash and investment assets of $54.8 million and
increased net assets-nonexpendable of the same amount. (2002
book value was $54 million and market value $106.5).
13.3
$
1,360.8
Income from campus endowment funds is recorded at the Office
of the President and transferred to the campus annually; such
amounts are reflected in the summary of changes in funds
balances (pages 15-16) as intercampus transfer additions to
current funds.
San Diego campus liabilities (actual or estimated) are detailed in
the schedules on the following pages.
The UCSD Foundation also invests with the Office of the President
and had endowments with a book value $117.8 million at June
30, 2003 (market value $156.2 million). Income from UCSD
Foundation endowments is recorded as gift revenue by the
campus when received from the Foundation.
45
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE SAN DIEGO CAMPUS
Outstanding
July 1, 2002
Regents' Loans
Bachman canyon lot
Science research park
Student health center
$
Total Regents' Loans
277,330
90,000
532,656
Additions/
Adjustments
$
Outstanding
June 30, 2003
Repayments
----
$
--30,493
$
277,330
90,000
502,163
FY 02/03
Interest
$
--33,725
899,986
--
30,493
869,493
33,725
Conditional Sales Contracts
Campus equipment
Medical center equipment
4,823,427
2,869,453
1,484,168
1,571,701
2,234,255
1,432,368
4,073,341
3,008,786
214,430
126,436
Total Conditional Sales Contracts
7,692,880
3,055,869
3,666,623
7,082,127
340,866
Bank Loans
Powell-focht bioengineering hall
Medical center energy conservation
Miramar warehouse
Retina/glaucoma research facility
17,500,000
4,890,000
9,730,000
--
7,900,000
--
17,500,000
870,000
200,000
7,900,000
4,020,000
9,530,000
700,000
78,030
243,656
252,043
--
Total Bank Loans
32,120,000
8,600,000
18,570,000
22,150,000
573,729
700,000
State Public Works Board Loans
Energy efficiency bonds
energy efficiency projects
High technology education revenue bonds
engineering building unit I
7,660,000
--
640,000
7,020,000
395,616
16,585,000
--
3,715,000
12,870,000
1,154,646
Total State Public Works Board Loans
24,245,000
--
4,355,000
19,890,000
1,550,262
Revenue Bonds
Thornton hospital
67,090,000
--
2,100,000
64,990,000
3,569,188
Total Long Term Debt Recorded at the
San Diego Campus
$
132,047,866
$
11,655,869
$
28,722,116
$
114,981,620
$
6,067,770
Total interest does not include $184,554 of capitalized interest.
Repayment of principal includes a $7,900,000 refinance of a bank loan.
SUMMARY SCHEDULE OF LONG TERM DEBT
Total Long Term Debt Recorded at the
San Diego Campus
Outstanding
July 1, 2002
$
Total Long Term Debt Recorded at the
Office of the President
Total Long Term Debt
132,047,866
Additions/
Adjustments
$
11,655,869
673,637,012
$
805,684,878
$
176,703,921
$
188,359,790
On the following pages is the detail for long term debt recorded at the Office of the President.
46
Outstanding
June 30, 2003
Repayments
28,722,116
$
113,922,778
$
142,644,894
114,981,620
FY 02-03
Interest
$
736,418,155
$
851,399,775
6,067,770
30,350,781
$
36,418,551
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
Additions/
Adjustments
Outstanding
July 1, 2002
Commercial Paper Loans
California institute of telecommunications and
information technologies
Central utilities cogeneration addition
Eleanor roosevelt college housing and dining
Multi-purpose building
Powell-focht bioengineering hall
Rebecca & john moores ucsd cancer center
Science research park infrastructure
W. m. keck building and equipment (fmri)
Total Commercial Paper Loans
$
--42,232,967
-6,709,673
--8,470,295
$
Outstanding
June 30, 2003
Repayments
7,460,589
460,503
34,948,940
2,807,287
234,812
19,870,633
1,955,191
15,966
$
--77,181,907
-6,944,485
-1,955,191
8,486,261
$
7,460,589
460,503
-2,807,287
-19,870,633
---
FY 02/03
Interest
----26,496
----
57,412,935
67,753,921
94,567,844
30,599,012
26,496
6,295,000
32,532,333
19,170,000
760,000
1,355,000
725,000
-------
170,000
858,201
665,000
240,000
240,000
105,000
6,125,000
31,674,132
18,505,000
520,000
1,115,000
620,000
320,481
1,714,958
1,022,281
38,255
73,863
36,088
5,287,878
38,386,908
5,870,000
----
207,393
1,009,523
160,000
5,080,485
37,377,385
5,710,000
529,430
2,023,739
298,787
2,835,560
11,455,000
685,000
10,372,541
-----
111,657
610,000
120,000
272,728
2,723,903
10,845,000
565,000
10,099,813
284,550
626,241
37,381
546,958
135,730,220
--
4,769,502
130,960,718
7,553,012
26,387,468
4,481,060
45,970,000
26,189,932
-----
640,633
108,791
-584,277
25,746,835
4,372,269
45,970,000
25,605,655
1,487,190
252,551
-1,332,105
103,028,460
--
1,333,701
101,694,759
3,071,846
UCHS, series a
24,657,000
--
2,057,560
22,599,440
1,254,692
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
4,259,164
26,200,972
3,568,654
4,234,721
7,794,644
27,003,220
4,259,165
--------
185,129
1,138,851
155,115
184,066
338,802
1,173,721
185,129
4,074,035
25,062,121
3,413,539
4,050,655
7,455,842
25,829,499
4,074,036
221,951
1,365,369
185,968
220,677
406,190
1,407,175
221,951
77,320,540
--
3,360,813
73,959,727
4,029,281
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
Roger and ellen revelle laboratory
School of medicine research facility
Science and engineering research facility
Total Research Facility
Total Pool 1
47
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
Additions/
Adjustments
Outstanding
July 1, 2002
Outstanding
June 30, 2003
Repayments
FY 02/03
Interest
Revenue Bonds (continued)
Variable Rate Demand (Pool 1B)
Parking and roadway improvements
Seismic corrections
Total Pool 1B
$
20,175,000
2,423,240
$
---
$
680,000
76,002
$
19,495,000
2,347,238
$
1,033,850
123,218
22,598,240
--
756,002
21,842,238
1,157,068
3,133,312
2,794,777
4,214,918
15,110,393
1,647,797
1,017,224
895,257
9,216,691
---------
85,756
76,491
115,359
413,560
45,099
27,840
24,502
252,253
3,047,556
2,718,286
4,099,559
14,696,833
1,602,698
989,384
870,755
8,964,438
163,143
151,287
219,460
852,118
85,796
52,964
46,614
479,889
2,415,139
1,189,138
---
66,100
32,546
2,349,039
1,156,592
125,750
61,915
4,103,172
2,654,775
3,151,659
4,041,394
11,657,870
7,547,723
-------
112,301
72,659
86,258
110,610
319,067
206,575
3,990,871
2,582,116
3,065,401
3,930,784
11,338,803
7,341,148
213,641
138,227
164,099
210,425
643,294
392,990
74,791,239
--
2,046,976
72,744,263
4,001,612
2,786,886
27,937,830
31,510,538
----
57,178
573,198
646,499
2,729,708
27,364,632
30,864,039
151,624
1,519,998
1,714,375
62,235,254
--
1,276,875
60,958,379
3,385,997
Variable Rate Demand (Pool 4)
Deferred maintenance
6,451,657
--
412,878
6,038,779
296,485
Variable Rate Demand (Pool 5)
Deferred maintenance
5,872,709
--
336,468
5,536,241
272,070
Variable Rate Demand (Pool 6)
Gilman parking
Pangea parking
Torrey pines center south
Deferred maintenance
19,545,000
12,710,000
19,570,000
5,784,017
-----
280,501
182,408
280,860
311,365
19,264,499
12,527,592
19,289,140
5,472,652
1,022,808
665,126
1,024,117
247,853
57,609,017
--
1,055,134
56,553,883
2,959,904
4,318,000
--
216,261
4,101,739
168,640
Variable Rate Demand (Pool 2)
Biology field station/site development
Campus ambulatory care center
Campus services complex, phase I
Clinical sciences building
Early childhood education center
Early childhood education center expansion
Managed care
Medical center ambulatory care center
Medical center cardiac care unit expansion
and modernization
Medical center eleventh floor operating room
Medical center outpatient center renovations
and cardiac catheterization suite expansion
Medical center west wing renovations
Parking and roadway improvements, phase III
Shiley eye center
Torrey pines center north
Torrey pines center south
Total Pool 2
Variable Rate Demand (Pool 3)
Nierenberg hall
Recreational/intramural and athletic complex
Warren college residence halls
Total Pool 3
Total Pool 6
Variable Rate Demand (Pool 8)
Deferred maintenance
48
SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT
RECORDED AT THE OFFICE OF THE PRESIDENT
Additions/
Adjustments
Outstanding
July 1, 2002
Outstanding
June 30, 2003
Repayments
FY 02/03
Interest
Revenue Bonds (continued)
Variable Rate Demand (Pool 9)
W. m. keck building (fmri)
W. m. keck building equipment (fmri)
$
---
$
3,155,000
2,940,000
$
---
$
3,155,000
2,940,000
$
108,069
82,080
Total Pool 9
--
6,095,000
--
6,095,000
190,149
Variable Rate Demand (Pool 10)
Eleanor roosevelt college housing and dining
Powell-focht bioengineering hall
Science research park infrastructure
----
91,785,000
6,945,000
4,125,000
----
91,785,000
6,945,000
4,125,000
----
Total Pool 10
--
102,855,000
--
102,855,000
--
438,882,116
108,950,000
12,852,668
534,979,448
20,787,744
Certificates of Participation
Campus energy conservation, series c
Central utilities cogeneration addition, series a
Deferred maintenance, series a
Deferred maintenance, series b
7,871,741
30,750,000
1,398,400
1,591,600
-----
849,815
588,549
147,200
147,200
7,021,926
30,161,451
1,251,200
1,444,400
316,707
1,507,147
76,682
82,993
Total Certificates of Participation
41,611,741
--
1,732,764
39,878,977
1,983,529
Total Revenue Bonds
Total Long Term Debt Recorded
at the Office of the President
$
673,637,012
$
176,703,921
The use of an additional $76.6 million commercial paper funding has been approved for the San Diego campus.
Total interest does not include $3,505,950.54 of capitalized interest.
Repayment of principal includes $6,082,891 refinanced from Pool 9 and $86,081,583 refinanced from Pool 10
49
$
113,922,778
$
736,418,155
$
30,350,781
COMBINED SCHEDULE OF LONG TERM DEBT
FOR SAN DIEGO AND THE OFFICE OF THE PRESIDENT HELD DEBT
Outstanding
OP
Recorded
Interest
Rate
Maturity
Years
Regents' Loans
unsecured internal financing
6.5%
2003-2014
Conditional Sales Contracts
secured by fixed assets
4-9%
2003-2007
7,082,127
Bank and Commercial Paper Loans
secured by fixed assets and net revenues
various
2003-2008
22,150,000
30,599,012
52,749,012
State Public Works Board Loans
secured by fixed assets
various
2003-2023
19,890,000
130,960,718
150,850,718
5.1-10%
2003-2020
64,990,000
Housing system revenue bonds
secured by net revenues
5-8%
2003-2016
--
22,599,440
22,599,440
Variable rate demand revenue bonds
secured by revenues
3-12%
2003-2035
--
410,685,249
410,685,249
4.1-11%
2003-2032
--
101,694,759
101,694,759
Revenue Bonds
Hospital revenue bonds
secured by revenues
Research facility revenue bonds
secured by Regents' funds
Campus
Recorded
$
Total Revenue Bonds
Certificates of Participation
secured by fixed assets
869,493
$
2003-2032
Total Long Term Debt
114,981,620
$
869,493
7,082,127
--
-$
--
--
64,990,000
5-7%
Total
June 30, 2003
64,990,000
534,979,448
599,969,448
39,878,977
39,878,977
$
736,418,155
$
851,399,775
SUMMARY OF CURRENT AND NONCURRENT LIABILITIES
Current Portion of Long Term Debt
Long Term Debt
$
22,192,226
92,789,394
$
50,478,393
685,939,762
$
72,670,619
778,729,156
Total Long Term Debt
$
114,981,620
$
736,418,155
$
851,399,775
50
UNIVERSITY OF CALIFORNIA, SAN DIEGO - LOCATION "O"
2002-2003
Schedule G
CURRENT FUNDS EXPENDITURES BY DEPARTMENT
(unaudited)
Current Funds
Total
Unrestricted
General
Designated
Distribution
Other
Expenditures
Salaries
and Wages
Restricted
Less:
Recharges
RESEARCH
Literature
Organized research units
California space
Geophysics and planetary physics
Global peace
Sea grant college
White mountain research station
Compensated absences accrual
$
144
$
944,851
129,150
109,843
54,063
645,060
(21,787)
Total
--
$
944,851
129,150
77,721
54,063
641,402
(21,787)
--
$
144
$
--
----3,658
--
--32,122
----
665,720
80,997
81,677
41,179
448,640
--
$
144
$
--
279,130
48,153
28,165
12,884
196,420
(21,787)
-------
1,861,324
1,825,400
3,658
32,266
1,318,213
543,111
--
38,868
--
38,868
--
--
38,868
--
2,685
272,388
101,768
--
2,000
--
PUBLIC SERVICE
Mathematics diagnostic testing
ACADEMIC SUPPORT
White mountain research station
173,304
173,304
STUDENT FINANCIAL AID
Organized research unit
California space
Total Current Funds Expenditures
2,000
$
2,075,496
2,000
$
1,827,400
-$
215,830
-$
32,266
$
1,320,898
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. (note 1)
51
$
856,367
$
101,768