Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Universities
Samples
Matrix of Operational Expenses Reported by Function
The matrix of operating expenses reported by function is required if the college or university elects to present operating expenses by NACUBO function instead of by natural classification. A matrix is not required if natural classification is presented on the statement.
| Operating Expenses | Instruction | Research | Hospitals and Clinics | Public Service | Academic Support | Student Services | Institutional Support | Operation and Maintenance of Plant |
Scholarships and Fellowships |
Auxiliary Enterprises | Depreciation and Amortization* |
Total Expenses |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cost of Goods Sold | $ 29,377,230.25 | $ 29,377,230.25 | ||||||||||
| Salaries and Wages | $ 252,010,551.90 | $ 62,863,494.36 | $ 98,871,176.52 | $ 33,919,593.25 | $ 24,378,043.33 | $ 18,137,269.45 | $ 27,535,960.51 | $ 11,385,748.96 | 15,328,993.88 | 544,430,832.16 | ||
| Payroll Related Costs | 53,453,704.10 | 13,192,106.35 | 34,440,370.01 | 7,462,309.91 | 5,606,950.25 | 3,808,826.37 | 6,057,911.16 | 2,277,150.19 | 2,086,886.32 | 128,386,214.66 | ||
| Professional Fees and Services | 1,255,181.13 | 6,235,489.21 | 993,886.93 | 8,484,557.27 | ||||||||
| Federal Grant Pass-Through Expense | 1,069,283.27 | 1,359,607.55 | 281,715.20 | 1,720,358.33 | 4,430,964.35 | |||||||
| State Grant Pass-Through Expense | 500,000.00 | 400,000.00 | 100,000.00 | 1,000,000.00 | ||||||||
| Travel | 5,340,211.16 | 2,117,270.36 | 517,423.07 | 12,340.11 | 24,561.03 | 81,245.06 | 202,219.43 | 75,515.25 | 5,022,945.22 | 13,393,730.69 | ||
| Materials and Supplies | 10,525,361.34 | 23,068,303.11 | 51,232,343.27 | 19,253,067.64 | 7,584,008.27 | 13,366,854.85 | 24,429,638.46 | 10,702,739.28 | 5,906,061.30 | 166,068,377.52 | ||
| Communications and Utilities | 12,404,576.43 | 5,757,234.81 | 5,808,819.10 | 2,666,845.56 | 2,520,321.92 | 2,415,529.55 | 1,645,073.43 | 1,707,282.82 | 1,143,980.82 | 36,069,664.44 | ||
| Repairs and Maintenance | 1,206,368.51 | 518,183.02 | 522,786.76 | 240,025.44 | 226,882.37 | 758,917.50 | 117,166.66 | 310,214.47 | 1,543,889.65 | 5,444,434.38 | ||
| Rentals and Leases | 498,624.67 | 12,950.26 | 1,201,398.75 | 5,867.02 | 6,543.46 | 30,475.72 | 32,899.70 | 1,701,483.58 | 3,490,243.16 | |||
| Printing and Reproduction | 606,365.29 | 1,831,143.35 | 369,877.72 | 110,015.96 | 32,565.09 | 68,715.77 | 3,018,683.18 | |||||
| Depreciation and Amortization* | $ 26,927,848.61 | 26,927,848.61 | ||||||||||
| Bad Debt Expense | 119,377.26 | 119,377.26 | ||||||||||
| Interest | 986,799.27 | 372,907.19 | 1,359,706.46 | |||||||||
| Scholarships | $ 32,958,169.67 | 32,958,169.67 | ||||||||||
| Claims and Judgments | 95,789.16 | 3,836,558.22 | 945,605.06 | 4,877,952.44 | ||||||||
| Net Change in Pollution Remediation Obligation | 2,500.00 | 2,500.00 | ||||||||||
| Asset Retirement Expense | 150,000.00 | 150,000.00 | ||||||||||
| Net Change in Pension/OPEB Obligations | 265,354.78 | 149,255.25 | 276,517.89 | 84,428.44 | 63,436.93 | 43,092.99 | 68,539.09 | 25,763.64 | 23,610.99 | 1,000,000.00 | ||
| Other Operating Expenses | 37,259,664.15 | 16,002,208.56 | 20,106,427.73 | 14,860,922.02 | 13,534,588.85 | 2,122,337.11 | 4,970,551.34 | 3,960,717.66 | 4,912,340.84 | 117,729,758.26 | ||
| Total Operating Expenses | $ 375,140,065.60 | $ 126,695,794.76 | $ 219,809,633.93 | $ 80,336,542.74 | $ 56,035,572.46 | $ 40,874,564.56 | $ 66,088,911.80 | $ 35,418,489.76 | $ 32,958,169.67 | $ 68,434,650.87 | $ 26,927,848.61 | $ 1,128,720,244.76 |
Important: Enter all amounts in dollars and cents.
**Depreciation and Amortization may be allocated to the various functions or shown entirely in the Depreciation and Amortization column.