From: "Saved by Internet Explorer 11" Subject: Survey Date: Mon, 27 Apr 2015 11:47:28 -0500 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_0000_01D080DF.EFB763E0" X-MimeOLE: Produced By Microsoft MimeOLE V6.1.7601.17609 This is a multi-part message in MIME format. ------=_NextPart_000_0000_01D080DF.EFB763E0 Content-Type: text/html; charset="utf-8" Content-Transfer-Encoding: quoted-printable Content-Location: file://P:\IRP\Compliance_Reports\IPEDS\F_Finance_Survey\FY2014\f_umsystem14.htm =EF=BB=BF =20 =20 =20 =20 =20 Survey=20 =20 =20 =20 =20

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IPEDS Reporting = Year Finance=20 2014-15 (2013-14 Data) =
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Overview
Finance = Overview
  Purpose  
  The purpose of the IPEDS Finance = component is=20 to collect basic financial information from items = associated with=20 the institution's General Purpose Financial = Statements.  
     
  There are changes made to the 2014-15 = Finance=20 data collection from the 2013-14 collection. The finance = form for=20 private for-profit schools have been revised to make it = more=20 comparable with the finance public and private = not-for-profit=20 forms.  
     
     
  Resources:
To download the = survey=20 materials for this component: Survey Materials		  
  To access your prior year data = submission for=20 this component: Reported Data  

If you have questions = about=20 completing this survey, please contact the IPEDS Help = Desk at=20 1-877-225-2568.
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Finance=20 - Public institutions
Reporting = Standard
Please indicate which = reporting=20 standards are used to prepare your financial = statements:
         GASB (Governmental Accounting Standards = Board),=20 using standards of GASB 34 & 35
    FASB (Financial Accounting Standards=20 Board)
Please consult your = business=20 officer for the correct response before saving this screen. = =20 Your response to this question will determine the forms you = will=20 receive for reporting finance = data.
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Finance=20 - Public institutions
General=20 Information
GASB-Reporting Institutions (aligned = form)
To the extent possible, = the finance=20 data requested in this report should be provided from your=20 institution's audited General Purpose Financial Statements = (GPFS). =20 Please refer to the instructions specific to each screen of = the=20 survey for details and = references.
1. Fiscal Year = Calendar
This report covers = financial=20 activities for the 12-month fiscal year: (The fiscal = year=20 reported should be the most recent fiscal year ending before = October=20 1, 2014.)
Beginning: month/year (MMYYYY) Month:  7 Year:  2013
And ending: month/year (MMYYYY) Month:  6 Year:  2014
2. Audit=20 Opinion
Did your institution = receive an=20 unqualified opinion on its General Purpose Financial = Statements=20 from your auditor for the fiscal year noted above? (If = your=20 institution is audited only in combination with another = entity,=20 answer this question based on the audit of that = entity.)
       Unqualified   =20 Qualified
(Explain in
box below)		   Don't know
(Explain in
box=20 = below)           &= nbsp;   
3. Reporting Model =
GASB=20 Statement No. 34 offers three alternative reporting models = for=20 special-purpose governments like colleges and universities. = Which=20 model is used by your institution?
        Business Type Activities
    Governmental Activities
    Governmental Activities with = Business-Type=20 Activities
 
4. Intercollegiate = Athletics=20
If your institution participates in intercollegiate = athletics,=20 are the expenses accounted for as auxiliary enterprises or = treated=20 as student services?
       Auxiliary=20 = enterprises          &n= bsp;    
       Student=20 = services           = ;    
       Does not participate in intercollegiate=20 = athletics          &nbs= p;    
       Other (specify in box=20 = below)           &= nbsp;   
5. Endowment Assets =
Does=20 this institution or any of its foundations or other = affiliated=20 organizations own endowment=20 assets ?
       Yes - (report endowment=20 = assets)           =     
    No
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 A - Statement of Financial Position
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
If your institution = is a=20 parent institution then the amounts reported in Parts A and = D=20 should include ALL of your child = institutions
 
Line no.   Current year amount Prior year amount
  Current=20 Assets    
01 Total current = assets  1,292,455,151  1,142,034,342
 
  Noncurrent=20 Assets    
31 Depreciable capital=20 assets, net of depreciation  35,501,439  38,803,497
04 Other noncurrent=20 assets
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[A05-A31]		  1,340,618,481  1,145,344,896
05 Total noncurrent assets  1,376,119,920  1,184,148,393
 
06 Total assets =
CV=/media/fa/planning/financial//media/fa/planning/financial/3D(A01+A05)		  2,668,575,071  2,326,182,735
 
  Current Liabilities    
07 Long-term=20 debt, current portion  96,338,953  54,869,229
08 Other current = liabilities=20
CV=/media/fa/planning/financial//media/fa/planning/financial/3D(A09-A07)		  1,938,459,500  1,720,783,166
09 Total current liabilities  2,034,798,453  1,775,652,395
 
  Noncurrent=20 Liabilities    
10 Long-term=20 debt  0  0
11 Other noncurrent liabilities=20
CV=/media/fa/planning/financial//media/fa/planning/financial/3D(A12-A10)		  656,274,828  182,078,343
12 Total noncurrent liabilities  656,274,828  182,078,343
 
13 Total liabilities =
CV=/media/fa/planning/financial//media/fa/planning/financial/3D(A09+A12)		  2,691,073,281  1,957,730,738
 
  Net=20 Assets    
14 Invested=20 in capital assets, net of related debt  14,036,429  -9,377,003
15 Restricted-expendable  45,849,930  7,477,246
16 Restricted-nonexpendable  57,410,207  50,950,004
17 Unrestricted=20
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[A18-(A14+A15+A16)]		   -139,794,776  319,401,750
18 Total net assets =
CV=/media/fa/planning/financial//media/fa/planning/financial/3D(A06-A13)		   -22,498,210  368,451,997
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 A - Statement of Financial Position (Page 2)
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
 
Line No. Description Ending balance Prior year
Ending balance
  Capital Assets    
 
21 Land=20 and land improvements  3,840,896  3,840,896
22 Infrastructure  371,550  371,550
23 Buildings  21,444,058  21,444,058
32 Equipment, including art and library=20 collections  90,643,997  92,009,591
27 Construction=20 in progress  0  0
  Total for Plant, Property and=20 Equipment
CV =/media/fa/planning/financial//media/fa/planning/financial/3D (A21+ .. A27)		  116,300,501  117,666,095
28 Accumulated=20 depreciation  80,799,062  78,862,598
33 Intangible assets, net of accumulated=20 amortization  0  0
34 Other capital assets  0  0
 
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 B - Revenues and Other Additions
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
  Report in whole dollars = only
 
Line No. Source of = Funds Current year amount Prior year amount
  Operating=20 Revenues    
01 Tuition=20 and fees, after deducting discounts and = allowances  0  0
  Grants and contracts - = operating    
02 Federal operating grants = and=20 contracts  488,330  2,149,037
03 State operating grants and = contracts  0  54,716
04 Local government/private = operating=20 grants and contracts  0  0
  04a Local government operating grants and=20 contracts  0  0
  04b Private operating grants and = contracts  0  0
05 Sales and services of auxiliary=20 enterprises,
after deducting discounts=20 and allowances		  26,304,999  25,466,474
26 Sales=20 and services of educational activities  219,578  189,597
08 Other sources - operating=20 (CV)
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[B09-(B01+ ....+B26)]		  17,662,463  6,576,723
09 Total operating = revenues  44,675,370  34,436,547
 
 
 
=
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 B - Revenues and Other Additions
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
 
Line No. Source of = funds Current year amount Prior year amount
  Nonoperating=20 Revenues    
10 Federal appropriations  9,709,246  10,460,740
11 State appropriations  20,355,068  23,711,154
12 Local=20 appropriations, education district taxes, and similar = support  0  0
  Grants-nonoperating    
13 Federal nonoperating = grants Do NOT include Federal Direct Student = Loans  0  0
14 State nonoperating = grants  0  0
15 Local government = nonoperating=20 grants  0  0
16 Gifts,=20 including contributions from=20 affiliated organizations  449,758  535,120
17 Investment=20 income  95,315,832  16,821,347
18 Other nonoperating = revenues=20
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[B19-(B10+...+B17)]		  64,644,612  29,333
19 Total nonoperating = revenues  190,474,516  51,557,694
27 Total operating and = nonoperating=20 revenues CV=/media/fa/planning/financial//media/fa/planning/financial/3D[B19+B09]  235,149,886  85,994,241
28 12-month=20 Student FTE from E12      
29 Total operating and = nonoperating=20 revenues per student FTE CV=/media/fa/planning/financial//media/fa/planning/financial/3D[B27/B28]      
 
 
 
=
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 B - Revenues and Other Additions
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
 
Line No. Source of funds Current year amount Prior year amount
  Other Revenues and Additions    
20 Capital=20 appropriations  0  0
21 Capital=20 grants and gifts  0  0
22 Additions=20 to permanent endowments  3,470  1,616
23 Other revenues and additions =20
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[B24-(B20+...+B22)]		  0  0
24 Total other revenues and additions  3,470  1,616
 
25 Total all revenues and other additions=20
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[B09+B19+B24]		  235,153,356  85,995,857
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 C - Expenses and Other Deductions
=
Fiscal Year: July 1, 2013 - = June 30,=20 2014
Report Total Operating = AND=20 Non-Operating Expenses in this = section
  Report in whole = dollars=20 = only           = ;            =        
    1 2 3 4 5 6 7 8
Line = No. Description Total=20 amount Salaries and=20 wages Employee
= fringe
=20 benefits		 Operation
= and
=20 maintenance
of plant		 DepreciationInterest All=20 = other          &nbs= p;          PY = Total
=20 Amount
  Expenses and = Deductions  
01 Instruction  9,907,923  7,386  2,499,660  30,665  59,336  74,195  7,236,681  954,088
02 Research  3,451,987  198,269  894,631  25,464  49,271  61,609  2,222,743  792,246
03 Public=20 service  3,708,724  203,681  586,311  119,326  230,893  288,711  2,279,802  3,712,598
05 Academic=20 support  3,349,293  183,479  448,750  54,644  105,734  132,210  2,424,476  1,700,124
06 Student=20 services  3,350,369  1,093,740  451,265  88,947  172,111  215,209  1,329,097  2,767,423
07 Institutional=20 support  62,298,512  24,240,260  13,320,915  1,613,807  3,122,674  3,904,619  16,096,237  50,210,392
08 Operation and = maintenance
of=20 plant (see instructions)		 0  191,591  243,380  -2,946,289  73,774  92,247  2,345,297 0
10 Scholarships and = fellowships=20
expenses, excluding discounts and=20 allowances		  0    0  0
11 Auxiliary=20 enterprises  29,569,954  5,579,628  1,936,925  1,013,436  1,960,973  2,452,017  16,626,975  31,531,050
14 Other=20 expenses
and=20 deductions
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[C19-(C01+...+C13)]		  519,596  0  0  0  0  0  519,596  1,635,040
19 Total expenses and=20 deductions  116,156,358  31,698,034  20,381,837 0  5,774,766  7,220,817  51,080,904  93,302,961
  Prior=20 year amount  93,302,961  31,261,388  9,968,701    6,187,485  15,834,041  30,051,346  
20 12-month Student = FTE from=20 E12        
21 Total expenses and deductions = per=20 student FTE CV=/media/fa/planning/financial//media/fa/planning/financial/3D[C19/C20]        
 
You may use the space below to = provide=20 context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 D - Summary of Changes In Net Position
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
 
Line No. Description Current year amount Prior year amount
01 Total revenues and other additions = (from=20 B25)  235,153,356  85,995,857
 
02 Total expenses and deductions (from=20 C19)  116,156,358  93,302,961
 
03 Change in net position during=20 year
CV=/media/fa/planning/financial//media/fa/planning/financial/3D(D01-D02)		  118,996,998  -7,307,104
04 Net=20 position beginning of year  368,451,997  375,759,097
05 Adjustments to = beginning net=20 position and other gains or losses =20
CV=/media/fa/planning/financial//media/fa/planning/financial/3D[D06-(D03+D04)]		   -509,947,205  4
06 Net position end of year (from = A18)  -22,498,210  368,451,997
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 H - Details of Endowment Assets
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
Line No. Value of Endowment Assets Market=20 Value Prior Year Amounts
   Include not only endowment assets = held by=20 the institution, but any assets held by private foundations = affiliated with the institution.    
01 Value of=20 endowment assets at the beginning of the fiscal = year  169,065,817  153,099,743
02 Value of endowment assets = at the end=20 of the fiscal year  188,096,229  169,065,817
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 J - Revenue Data for Bureau of Census
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
Source and = type Amount
Total for all funds
and = operations
=20 (includes
endowment funds,
but excludes component = units)		 Education and general/independent = operations Auxiliary enterprises Hospitals Agriculture extension/experiment = services
  (1)   (2) (3) (4) (5)
01 Tuition and fees  0  0      
02 Sales and services  26,524,577  219,578  26,304,999     0
03 Federal grants/contracts (excludes Pell=20 Grants)  488,330  488,330  0  0  0
  Revenue from the state=20 government:
04 State appropriations, current & = capital  20,355,068  20,355,068  0  0  0
05 State grants and contracts  0  0  0  0  0
  Revenue from local=20 governments:
06 Local appropriation, current & = capital  0  0  0  0  0
07 Local government grants/contracts  0  0  0  0  0
08 Receipts from property and non-property = taxes  0  
09 Gifts and private grants, including = capital=20 grants  453,228  
10 Interest earnings  16,384,587  
11 Dividend=20 earnings  0  
12 Realized=20 capital gains  -6,937,329  
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 K - Expenditure Data for Bureau of Census
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
Category Amount
Total for all funds and operations = (includes=20 endowment funds, but excludes component units) Education and general/
independent=20 operations		 Auxiliary enterprises Hospitals Agriculture extension/
experiment=20 services
  (1) (2) (3) (4) (5)
01 Salaries and wages  30,845,889  25,266,261  5,579,628     0
02 Employee benefits, total  10,322,002  8,385,077  1,936,925     0
03 Payment to state retirement funds (maybe = included in line 02 above)  0  0  0  0  0
04 Current expenditures other than = salaries  30,878,298  14,251,323  16,626,975  0  0
  Capital outlay:  
05 Construction  0     0  0  0
06 Equipment purchases  2,166,439  2,166,439  0  0  0
07 Land purchases  0  0  0  0  0
08 Interest on debt outstanding, all funds = and=20 activities  0  
09 Scholarships/fellowships        
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 L - Debt and Assets, page 1
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
Debt
Category Amount
01 Long-term debt outstanding at beginning = of=20 fiscal year  0
02 Long-term debt issued during fiscal = year  339,371,369
03 Long-term debt retired during fiscal = year  315,588,397
04 Long-term debt outstanding at end of = fiscal=20 year  23,782,972
05 Short-term debt outstanding at beginning = of=20 fiscal year  55,744,794
06 Short-term debt outstanding at end of = fiscal=20 year  71,572,350
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Part=20 L - Debt and Assets, page 2
Fiscal Year: July = 1, 2013 -=20 June 30, 2014
Assets
Category Amount
07 Total cash and security assets held at = end of=20 fiscal year in sinking or debt service funds  0
08 Total cash and security assets held at = end of=20 fiscal year in bond funds  0
09 Total cash and security assets held at = end of=20 fiscal year in all other funds  711,902,484
 
You may use the space = below to=20 provide context for the data you've reported = above.
 
 
Institution: University = of=20 Missouri-System Office (178439)
User=20 ID: 29C0011

Prepared=20 by
 
This survey component = was=20 prepared by:
      Keyholder     SFA Contact     HR Contact  
      Finance Contact     Academic Library Contact     Other  
  Name:     
  Email:     
 
How long did it take to = prepare this=20 survey component?    hours    minutes  
 
The name of the preparer = is being=20 collected so that we can follow up with the appropriate = person in=20 the event that there are questions concerning the data. The = Keyholder will be copied on all email correspondence to = other=20 preparers.
The time it took to = prepare this=20 component is being collected so that we can continue to = improve our=20 estimate of the reporting burden associated with IPEDS. = Please=20 include in your estimate the time it took for you to review = instructions, query and search data sources, complete and = review=20 the component, and submit the data through the Data = Collection=20 System.
Thank you for your=20 assistance.
 
Institution: University of=20 Missouri-System Office (178439) User ID: = 29C0011
Summary
=20
=20 Finance Survey Summary

IPEDS collects important information = regarding=20 your institution. All data reported in IPEDS survey = components=20 become available in the IPEDS Data Center and appear as aggregated = data in=20 various Department of Education reports. Additionally, some = of the=20 reported data appears specifically for your institution = through the=20 College Navigator website and is included in your = institution=E2=80=99s Data=20 Feedback Report (DFR). The purpose of this summary is to = provide=20 you an opportunity to view some of the data that, when accepted = =20 through the IPEDS quality control process, will appear on the = College=20 Navigator website and/or your DFR. College Navigator is = updated=20 approximately three months after the data collection period closes = and=20 Data Feedback Reports will be available through the Data Center and sent to your = institution=E2=80=99s CEO in=20 November 2015.

Please review your data for accuracy. = If you have=20 questions about the data displayed below after reviewing = the data=20 reported on the survey screens, please contact the IPEDS Help Desk = at:=20 1-877-225-2568 or ipedshelp@rti.org.

Core=20 Revenues
Revenue = Source Reported=20 values Percent = of total=20 core revenues Core = revenues per=20 FTE enrollment
Tuition and fees $0 0% N/A
State appropriations $20,355,068 10% N/A
Local appropriations $0 0% N/A
Government grants and = contracts $488,330 0% N/A
Private gifts, grants, and=20 contracts $449,758 0% N/A
Investment income $95,315,832 46% N/A
Other core revenues $92,239,369 44% N/A
Total core revenues $208,848,357 100% N/A
 
Total revenues $235,153,356   N/A
Other core revenues = include=20 federal appropriations; sales and services of educational=20 activities; other operating and nonoperating sources; and = other=20 revenues and additions (e.g., capital appropriations, = capital=20 grants and gifts, etc.). Core revenues exclude revenues = from=20 auxiliary enterprises (e.g., bookstores, dormitories), = hospitals,=20 and independent operations. =



Core=20 Expenses
Expense=20 function Reported=20 values Percent = of total=20 core expenses Core = expenses per=20 FTE enrollment
Instruction $9,907,923 11% N/A
Research $3,451,987 4% N/A
Public service $3,708,724 4% N/A
Academic support $3,349,293 4% N/A
Institutional support $62,298,512 72% N/A
Student services $3,350,369 4% N/A
Other core expenses $519,596 1% N/A
Total core expenses $86,586,404 100% N/A
 
Total expenses $116,156,358   N/A
Other core expenses = include=20 scholarships and fellowships, net of discounts and = allowances, and=20 other expenses. Core expenses exclude expenses from = auxiliary=20 enterprises (e.g., bookstores, dormitories), hospitals, and = independent = operations.



  Calculated=20 value
FTE enrollment
The full-time equivalent = (FTE)=20 enrollment used in this report is the sum of the = institution=E2=80=99s FTE=20 undergraduate enrollment and FTE graduate enrollment (as = calculated=20 from or reported on the 12-month Enrollment component). FTE = is=20 estimated using 12- month instructional activity (credit = and/or=20 contact hours). All doctor=E2=80=99s degree students are = reported as=20 graduate = students.



 
Institution:=20  ¾ÅÉ«ÊÓƵ-System Office (178439) User ID:=20  29C0011
Edit=20 Report
=20 =20
=20 = Finance 
¾ÅÉ«ÊÓƵ-System Office = (178439)
Source Description Severity Resolved Options
Screen:=20 Financial Position
Screen Entry The value of this field is expected to be = greater than=20 zero. Please correct your data or explain. (Error = #5148) Explanation Yes  
Reason: Negative is related to the early implementation = of GASB=20 67/68. This negative in unrestricted net assets is the = result of=20 recognizing a change in accounting principle that reduced = the net=20 asset balance by $502.3 million.
Screen Entry The amount of total net assets is not expected = to be=20 negative. Please correct your data or explain why total = liabilities=20 (line 13) exceed total assets (line 06). (Error #5156) Explanation Yes  
Reason: Negative is related to the early implementation = of GASB=20 67/68. This negative in unrestricted net assets is the = result of=20 recognizing a change in accounting principle that reduced = the net=20 asset balance by $502.3 million.
Screen:=20 Revenues Part 3
Perform Edits The calculated amount of total all revenues and = other=20 additions in Part B, line 25 (235,153,356) is outside the = expected=20 range of between 42,997,929 and 128,993,785 when compared = with the=20 prior year value. Please correct your data or explain. = (Error=20 #5165) Explanation Yes  
Reason: The University=E2=80=99s General Operating cash = is held at UBank=20 which is reported with the UM System Unit. Investment = income=20 increased on the administrative units from $16.8 million in = 2013 to=20 $95.3 million in 2014 generating a $76.7 million dollar=20 increase.
Related Screens: Revenues=20 Part 3
Screen:=20 Expenses
Screen Entry The amount reported is outside the expected = range of=20 between 477,044 and 1,431,132 when compared with the prior = year=20 value. Please correct your data or explain. (Error = #5301) Explanation Yes  
Reason: In the prior year, flat rate benefits were = collected=20 from the campus in excess of expenses paid. The negative = amount=20 was spread and reduced benefit expense on the lines = Instruction,=20 Research, Public Service, Academic Support, Student = Services,=20 Institutional Support, and Operations and Maintenance of = Plant=20 reducing those categories. This was not the case in fiscal = year=20 2014 which makes these categories look comparatively larger = compared to the prior year.
Screen Entry The amount reported is outside the expected = range of=20 between 850,062 and 2,550,186 when compared with the prior = year=20 value. Please correct your data or explain. (Error = #5301) Explanation Yes  
Reason: In the prior year, flat rate benefits were = collected=20 from the campus in excess of expenses paid. The negative = amount=20 was spread and reduced benefit expense on the lines = Instruction,=20 Research, Public Service, Academic Support, Student = Services,=20 Institutional Support, and Operations and Maintenance of = Plant=20 reducing those categories. This was not the case in fiscal = year=20 2014 which makes these categories look comparatively larger = compared to the prior year.
Screen Entry The amount reported is outside the expected = range of=20 between 4,984,351 and 14,953,051 when compared with the = prior year=20 value. Please correct your data or explain. (Error = #5301) Explanation Yes  
Reason: In the prior year, flat rate benefits were = collected=20 from the campus in excess of expenses paid. The negative = amount=20 was spread and reduced benefit expense on the lines = Instruction,=20 Research, Public Service, Academic Support, Student = Services,=20 Institutional Support, and Operations and Maintenance of = Plant=20 reducing those categories. This was not the case in fiscal = year=20 2014 which makes the total benefit expense higher compared = to the=20 prior year.
Screen Entry The amount reported is outside the expected = range of=20 between 7,917,021 and 23,751,061 when compared with the = prior year=20 value. Please correct your data or explain. (Error = #5301) Explanation Yes  
Reason: The decrease in interest expense for fiscal year = 2014=20 compared to fiscal year 2013 resulted from the spreading of = internal loan savings to campuses in 2013 which increased = the=20 interest expense in the University=E2=80=99s bank which is = reported as part=20 of the University=E2=80=99s central = administration.
Screen Entry The amount reported is outside the expected = range of=20 between 396,123 and 1,188,369 when compared with the prior = year=20 value. Please correct your data or explain. (Error = #5301) Explanation Yes  
Reason: In the prior year, flat rate benefits were = collected=20 from the campus in excess of expenses paid. The negative = amount=20 was spread and reduced benefit expense on the lines = Instruction,=20 Research, Public Service, Academic Support, Student = Services,=20 Institutional Support, and Operations and Maintenance of = Plant=20 reducing those categories. This was not the case in fiscal = year=20 2014 which makes these categories look comparatively larger = compared to the prior year.
Perform Edits The total amount of expenses reported for = instruction in=20 Part C (line 01) is expected to be zero or left blank. = Please=20 correct your data or explain. (Error #5245) Explanation Yes  
Reason: Instruction expenses result from E-Learning, = Associated=20 Students of the Univ of Missouri Internship Program, = Collaborative=20 Course Development and Faculty Performance Shares. These = are all=20 managed centrally in the System unit (which includes = University=20 wide resources and the University Bank).
Related Screens: Expenses
Perform Edits The amount of salaries and wages expenses = reported for=20 instruction in Part C (line 01) is expected to be zero or = left=20 blank. Please confirm that the data reported are correct. = (Error=20 #5246) Confirmation Yes  
Related Screens: Expenses
Perform Edits The amount of depreciation expenses reported for = instruction in Part C (line 01) is expected to be zero or = left=20 blank. Please confirm that the data reported are correct. = (Error=20 #5248) Confirmation Yes  
Related Screens: Expenses
Perform Edits The amount of salaries and wages expenses = reported for=20 public service in Part C (line 03) is expected to be zero = or left=20 blank. Please confirm that the data reported are correct. = (Error=20 #5250) Confirmation Yes  
Related Screens: Expenses
Perform Edits The amount of depreciation expenses reported for = public=20 service in Part C (line 03) is expected to be zero or left = blank.=20 Please confirm that the data reported are correct. (Error = #5252) Confirmation Yes  
Related Screens: Expenses
Screen Entry The amount of employee fringe benefits expenses = reported=20 for instruction in Part C (line 01) is expected to be zero = or left=20 blank. Please confirm that the data reported are correct. = (Error=20 #5247) Confirmation Yes  
Related Screens: Expenses
Screen Entry The total amount of expenses reported for public = service=20 in Part C (line 03) is expected to be zero or left blank. = Please=20 confirm that the data reported are correct. (Error = #5249) Confirmation Yes  
Related Screens: Expenses
Screen Entry The amount of employee fringe benefits expenses = reported=20 for public service in Part C (line 03) is expected to be = zero or=20 left blank. Please confirm that the data reported are = correct.=20 (Error #5251) Confirmation Yes  
Related Screens: Expenses
Screen: Net=20 Position
Perform Edits The calculated amount of adjustments to = beginning net=20 position and other gains or losses in Part D (line 05) is = outside=20 the expected range. Please correct your data or explain. = (Error=20 #5199) Explanation Yes  
Reason: Effective for fiscal year 2014, the University = adopted=20 GASB Statement No. 65, Items Previously Reported as Assets = and=20 Liabilities which generated a change in accounting = principle that=20 decreased the2014 beginning net position by $7.6 million. = In=20 addition the University adopted GASB Statement No 67 = Financial=20 Reporting for Pension Plans and GASB 68 Accounting and = Financial=20 Reporting for Pensions. In adopting these standards, the=20 University recognized the effect of a change in accounting=20 principle that reduced the beginning net position by $502.3=20 million.
Related Screens: Net=20 Position
 
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} var dataCenterWindow; function openIPEDSDataCenterSystem(vURL) { var winName=/media/fa/planning/financial//media/fa/planning/financial/3D'IPEDSDataCenterWindow'; var winpara; var browserVersion; var i =/media/fa/planning/financial//media/fa/planning/financial/3D navigator.userAgent.indexOf('MSIE'); if (i >=/media/fa/planning/financial//media/fa/planning/financial/3D 0) { browserVersion =/media/fa/planning/financial//media/fa/planning/financial/3D parseFloat(navigator.userAgent.substring(i+5, = i+9)); } else { i =/media/fa/planning/financial//media/fa/planning/financial/3D navigator.userAgent.indexOf('Mozilla/'); if (i >=/media/fa/planning/financial//media/fa/planning/financial/3D 0) { browserVersion =/media/fa/planning/financial//media/fa/planning/financial/3D parseFloat(navigator.userAgent.substring(i+8, = i+12)); } } =09 if (browserVersion <=/media/fa/planning/financial//media/fa/planning/financial/3D 4.0) { putMenuBar =/media/fa/planning/financial//media/fa/planning/financial/3D "menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes"; } else { putMenuBar =/media/fa/planning/financial//media/fa/planning/financial/3D "menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dno"; } =09 if (dataCenterWindow) { if (dataCenterWindow.closed) { if (navigator.userAgent.indexOf('MSIE')>=/media/fa/planning/financial//media/fa/planning/financial/3D0) { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" dataCenterWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } else { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,screenX=/media/fa/planning/financial//media/fa/planning/financial/3D0,screenY=/media/fa/planning/financial//media/fa/planning/financial/3D0,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" dataCenterWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } }else{ dataCenterWindow.location =/media/fa/planning/financial//media/fa/planning/financial/3D vURL; } } else{ if (navigator.userAgent.indexOf('MSIE')>=/media/fa/planning/financial//media/fa/planning/financial/3D0) { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" dataCenterWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } else { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,screenX=/media/fa/planning/financial//media/fa/planning/financial/3D0,screenY=/media/fa/planning/financial//media/fa/planning/financial/3D0,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" dataCenterWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } } =09 if (dataCenterWindow.blur) dataCenterWindow.focus(); } var AIRWebinarsWindow; function openAIRWebinars() { var winName=/media/fa/planning/financial//media/fa/planning/financial/3D'AIRWebinarsWindow'; var winpara; var browserVersion; var i =/media/fa/planning/financial//media/fa/planning/financial/3D navigator.userAgent.indexOf('MSIE'); var vURL =/media/fa/planning/financial//media/fa/planning/financial/3D "http://www.airweb.org/?page=/media/fa/planning/financial//media/fa/planning/financial/3D819" if (i >=/media/fa/planning/financial//media/fa/planning/financial/3D 0) { browserVersion =/media/fa/planning/financial//media/fa/planning/financial/3D parseFloat(navigator.userAgent.substring(i+5, = i+9)); } else { i =/media/fa/planning/financial//media/fa/planning/financial/3D navigator.userAgent.indexOf('Mozilla/'); if (i >=/media/fa/planning/financial//media/fa/planning/financial/3D 0) { browserVersion =/media/fa/planning/financial//media/fa/planning/financial/3D parseFloat(navigator.userAgent.substring(i+8, = i+12)); } } =09 if (browserVersion <=/media/fa/planning/financial//media/fa/planning/financial/3D 4.0) { putMenuBar =/media/fa/planning/financial//media/fa/planning/financial/3D "menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes"; } else { putMenuBar =/media/fa/planning/financial//media/fa/planning/financial/3D "menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dno"; } =09 if (AIRWebinarsWindow) { if (AIRWebinarsWindow.closed) { if (navigator.userAgent.indexOf('MSIE')>=/media/fa/planning/financial//media/fa/planning/financial/3D0) { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" AIRWebinarsWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } else { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,screenX=/media/fa/planning/financial//media/fa/planning/financial/3D0,screenY=/media/fa/planning/financial//media/fa/planning/financial/3D0,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" AIRWebinarsWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } }else{ AIRWebinarsWindow.location =/media/fa/planning/financial//media/fa/planning/financial/3D vURL; } } else{ if (navigator.userAgent.indexOf('MSIE')>=/media/fa/planning/financial//media/fa/planning/financial/3D0) { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" AIRWebinarsWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } else { winpara =/media/fa/planning/financial//media/fa/planning/financial/3D = "status=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,toolbar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,menubar=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,location=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,scrollbars=/media/fa/planning/financial//media/fa/planning/financial/3Dyes= ,resizable=/media/fa/planning/financial//media/fa/planning/financial/3Dyes,screenX=/media/fa/planning/financial//media/fa/planning/financial/3D0,screenY=/media/fa/planning/financial//media/fa/planning/financial/3D0,width=/media/fa/planning/financial//media/fa/planning/financial/3D750,height=/media/fa/planning/financial//media/fa/planning/financial/3D500" AIRWebinarsWindow =/media/fa/planning/financial//media/fa/planning/financial/3D window.open(vURL,winName,winpara) } } =09 if (AIRWebinarsWindow.blur) AIRWebinarsWindow.focus(); } ------=_NextPart_000_0000_01D080DF.EFB763E0--