Messenger - Vol. 1, No. 3, Page 6
Spring 1992
University of Delaware Annual Report
Statements of Current Funds Revenues, Expenditures, Transfers
and Changes in Fund Balances
UNIVERSITY OF DELAWARE
Statements of Current Funds Revenues, Expenditures,
Transfers and Changes in Fund Balances
(Thousands of Dollars)
Year ended June 30, 1991 with Comparative Amounts for 1990
1991 1990
-------------------------------- -----
Unrestricted Restricted Total Total
------------ ---------- ----- -----
Revenues:
Tuition and fees $111,914 - 111,914 97,816
Government appropriations:
State 59,661 6,811 66,472 66,470
Federal 40 2,547 2,587 2,687
Contracts and grants:
State 713 4,689 5,402 4,150
Federal 4,900 19,959 24,859 21,791
Other 948 5,009 5,957 5,780
Gifts 1,328 8,771 10,099 7,457
Endowments 18,671 3,684 22,355 21,966
Temporary investments 5,341 1,040 6,381 6,713
Activities of educational departments 3,426 - 3,426 3,383
Other sources:
User service charges 3,343 - 3,343 2,828
Campus conferences 3,577 - 3,577 2,716
Miscellaneous 3,750 2 3,752 3,129
Auxiliary operations 43,409 - 43,409 40,026
------- ------- ------- -------
Total revenues $261,021 52,512 313,533 286,912
======= ======= ======= =======
Expenditures, transfers and changes in fund balances:
Educational and general:
Instruction and departmental
research $106,189 9,853 116,042 109,592
Sponsored research 5,126 26,972 32,098 28,084
Extension and public service 7,233 4,477 11,710 9,588
Academic support 16,634 591 17,225 17,171
------- ------- ------- -------
Primary programs 135,182 41,893 177,075 164,435
------- ------- ------- -------
Student services 9,664 268 9,932 9,197
Operations and maintenance of
plant 17,748 268 18,016 17,294
General institutional support 27,043 347 27,390 26,154
------- ------- ------- -------
Support programs 54,455 883 55,338 52,645
------- ------- ------- -------
Student aid 11,861 8,694 20,555 19,667
------- ------- ------- -------
Subtotal expenditures 201,498 51,470 252,968 236,747
------- ------- ------- -------
Mandatory transfers to other funds:
Principal and interest 2,514 18 2,532 2,918
Loan funds matching grants 20 - 20 22
Other transfers to other funds:
Loan funds 9 - 9 -
Endowment and similar funds 6,468 2,550 9,018 6,889
Unexpended plant funds 7,410 213 7,623 2,821
Renewal and replacement funds 3,622 - 3,622 3,274
Retirement of indebtedness 53 - 53 23
Changes in fund balances:
Allocations to current funds 8,553 - 8,553 6,553
Allocations from current funds (10,184) - (10,184) (10,673)
Changes in restricted fund
balances - (1,771) (1,771) (405)
------- ------- ------- -------
Transfers and allocations 18,465 1,010 19,475 11,422
------- ------- ------- -------
Total educational and
general $219,963 52,480 272,443 248,169
------- ------- ------- -------
Auxiliary operations:
Expenditures $ 35,375 32 35,407 33,136
Mandatory transfers to other funds:
Principal and interest 2,123 - 2,123 1,869
Other transfers to other funds:
Unexpended plant funds 41 - 41 210
Renewal and replacement funds 3,498 - 3,498 3,285
Changes in fund balances:
Allocations to current funds 21 - 21 243
------- ------- ------- -------
Total auxiliary operations $ 41,058 32 41,090 38,743
------- ------- ------- -------
Total current funds expenditures, transfers and
changes in fund balances $261,021 52,512 313,533 286,912
======= ======= ======= =======
See accompanying summary of significant accounting policies and
notes to financial statements.