Financial Statements with Supplemental Schedules Fiscal Year Ended June 30, 2014

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Download Financial Statements with Supplemental Schedules Fiscal Year Ended June 30, 2014

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Financial Statements with Supplemental Schedules Fiscal Year Ended June 30, 2014

Financial Statements
with Supplemental Schedules
Fiscal Year Ended June 30, 2014
Financial Statements
with Supplemental Schedules
Fiscal Year Ended June 30, 2014
Prepared by:
University of Alaska
Statewide Fund Accounting
910 Yukon Drive, Suite 209
PO Box 756540
Fairbanks, AK 99775-6540
(907) 450-8063
Issued June 2015
This page intentionally left blank
University of Alaska
Financial Statements with Supplemental Schedules
Table of Contents
June 30, 2014
SCHEDULE
Explanation of Differences Between Fund and GASB 35 Statements
1-2
FINANCIAL STATEMENTS
Management’s Discussion and Analysis
University of Alaska Statements of Net Position
University of Alaska Foundation Statements of Financial Position
University of Alaska Statements of Revenues, Expenses, and Changes in
Net Position
University of Alaska Foundation Statements of Activities
University of Alaska Statements of Cash Flows
Notes to Financial Statements
SUPPLEMENTAL SCHEDULES
GASB 35 Statements
Statement of Net Position by Major Administrative Unit
Statement of Revenues, Expenses and Changes in Net Position by
Major Administrative Unit
Fund Statements
Balance Sheet
Statement of Changes in Fund Balance
UNRESTRICTED CURRENT FUNDS
Balance Sheet by Major Administrative Unit
Balance Sheet, Statewide Programs and Services
Balance Sheet, University of Alaska Fairbanks
Balance Sheet, University of Alaska Anchorage
Balance Sheet, University of Alaska Southeast
Statement of Changes in Fund Balances, by Major Administrative Unit,
Providing Revenue and Expenditure Detail
Statement of Changes in Fund Balances, University of Alaska
Fairbanks, Providing Revenue and Expenditure Detail
Statement of Changes in Fund Balances, University of Alaska
Fairbanks, College of Rural Alaska, Providing Revenue and
Expenditure Detail
Statement of Changes in Fund Balances, University of Alaska
Fairbanks, Rural College, Providing Revenue and Expenditure Detail
Statement of Changes in Fund Balances, University of Alaska
Anchorage, Providing Revenue and Expenditure Detail
Statement of Changes in Fund Balances, University of Alaska
Southeast, Providing Revenue and Expenditure Detail
RESTRICTED CURRENT FUNDS
Balance Sheet by Major Administrative Unit
Balance Sheet, University of Alaska Fairbanks
i
PAGE
3-12
13
15
17
18-19
20-21
22-49
0.1
53
0.2
54-55
0.3
0.4
56-57
58-59
1.0
1.1
1.2
1.3
1.4
60
61
62
63
64
2.0
66-67
2.1
68-69
2.11
70
2.111
71
2.2
72-73
2.3
74-75
4.0
4.1
77
78
Table of Contents (continued)
SCHEDULE
PAGE
Balance Sheet, University of Alaska Fairbanks, College of Rural Alaska
Balance Sheet, University of Alaska Fairbanks, Rural College
Balance Sheet, University of Alaska Anchorage
Balance Sheet, University of Alaska Southeast
4.11
4.111
4.2
4.3
79
80
81
82
Statement of Changes in Fund Balances by Major Administrative Unit
Statement of Changes in Fund Balances, University of Alaska Fairbanks
Statement of Changes in Fund Balances, University of Alaska
Fairbanks, College of Rural Alaska
Statement of Changes in Fund Balances, University of Alaska
Fairbanks, Rural College
Statement of Changes in Fund Balances, University of Alaska
Anchorage
Statement of Changes in Fund Balances, University of Alaska Southeast
5.0
5.1
83
84
5.11
85
5.111
86
5.2
5.3
87
88
Facilities & Administrative Cost Charges
Facilities & Administrative Cost Charges by Major Administrative Unit
6.0
6.1
89
90-93
7.0
7.1
8.0
8.1
94
95
96
97
STUDENT LOAN FUNDS
Balance Sheet by Major Administrative Unit
Balance Sheet by Fund
Statement of Changes in Fund Balances by Major Administrative Unit
Statement of Changes in Fund Balances by Fund
ENDOWMENT AND SIMILAR FUNDS - PRINCIPAL AND UNEXPENDED INCOME
Balance Sheet by Major Administrative Unit
9.0
Statement of Changes in Fund Balances by Major Administrative Unit
10.0
Statement of Changes in Fund Balances by Fund
10.1
98
99
100-101
EDUCATION TRUST OF ALASKA
Balance Sheet
Statement of Changes in Fund Balance
11.0
12.0
102
103
PLANT FUNDS
Combined Balance Sheet
13.0
104
14.0
15.0
15.1
105
106
107-119
16.0
120
17.0
121
17.1
122
Unexpended Plant Funds
Balance Sheet
Statement of Changes in Fund Balance
Statement of Changes in Fund Balances by Funding Source
Retirement of Indebtedness Fund
Balance Sheet by Major Administrative Unit
Statement of Changes in Fund Balances by Major Administrative
Unit
Statement of Changes in Fund Balances, University of Alaska
Statewide
ii
Table of Contents (continued)
Statement of Changes in Fund Balances, University of Alaska
Fairbanks
Statement of Changes in Fund Balances, University of Alaska
Anchorage
Statement of Changes in Fund Balances, University of Alaska
Southeast
SCHEDULE
PAGE
17.2
123
17.3
124
17.4
125
Renewals and Replacements Funds
Balance Sheet
Statement of Changes in Fund Balances by Major Administrative
Unit
18.0
127
19.0
128
Investment in Plant Funds
Balance Sheet by Major Administrative Unit
Balance Sheet, University of Alaska Fairbanks
Balance Sheet, University of Alaska Anchorage
Balance Sheet, University of Alaska Southeast
Schedule of Changes in Investment in Plant
Schedule of Changes in Construction Work in Progress
Schedule of Changes in Accumulated Depreciation
Schedule of Long-term Debt
20.0
20.1
20.2
20.3
21.0
21.1
22.0
23.0
129
130
131
132
133-137
138-144
145-147
148
iii
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University of Alaska
Explanation of Differences Between
Fund and GASB 35 Statements
June 30, 2014
Introduction
In Fiscal Year 2002 the University implemented Governmental Accounting Standards
Board (GASB) Statement No. 35, which primarily changed the presentation of its
externally audited financial statements to a business-type format. The supplemental
schedules in this publication show financial data reported in a fund group format.
However, a summary Statement of Net Position and Statement of Revenues, Expenses
and Changes in Net Position are presented on a GASB 35 basis, by Major Administrative
Unit (MAU) on pages 49 - 51. This section provides a narrative explanation of the major
differences between the fund group presentation and the “GASB 35” presentation.
Additional explanation of the GASB 35 format can be found in the audited financial
statements, especially the Management’s Discussion and Analysis and the Notes to the
Financial Statements.
Balance Sheet vs. Statement of Net Position
The fund group presentation uses the title of Balance Sheet, representing that total assets
equals total liabilities plus total fund balances. The GASB 35 presentation uses the title
of Statement of Net Position, and arrives at a total net position number by subtracting
total liabilities from total assets. In either statement, fund balance, or net position,
represents the book equity of the university.
The GASB 35 statements show additional line items not reported on the fund statements.
These additional lines disaggregate certain groups of accounts in order to show assets or
liabilities in order of liquidity and to add further description. For example, Cash,
Investments and Inter-funds as reported on the fund statements are reported on the GASB
35 statements in the following line items: Cash and cash equivalents, Short-term
investments, Restricted cash, and Long-term investments. However, there is no
difference in total assets between the fund and GASB 35 statements.
Statement of Changes in Fund Balances vs. Statement of Revenues, Expenses and
Changes in Net Position
There is a significant difference in the purpose and basis of preparation between the
Statement of Changes in Fund Balances and the Statement of Revenues, Expenses and
Changes in Net Position (SRECNP). The fund statement shows activity by fund group
and indicates the growth or decline in fund balances. As such, the statement supports a
measurement of resource accountability by similar fund types and has an internal focus.
The SRECNP is designed to measure performance of the university as though it were a
business, by grouping revenues and expenses according to an operating or non-operating
classification.
11
Significant differences between the Statement of Changes in Fund Balances and the
SRECNP include:
x
x
x
x
The SRECNP reports depreciation expense, whereas the Statement of Changes in
Fund Balances reports charges for capital expenditures (e.g. equipment) in the
various fund groups, but primarily the unrestricted fund. Therefore, expenses
listed on the SRECNP do not include payments made for capitalized equipment.
Such payments are recorded on the Statement of Net Position as capital assets.
The SCRECNP reports Student Tuition and Fees and some auxiliary revenues net
of a tuition allowance. The amount of the allowance is a reclassification from the
Student Aid line item.
In accordance with GASB 35 guidance, the SRECNP reports state appropriations
as a nonoperating revenue.
Expenditures incurred in the unexpended plant group that were not capitalized are
reported in an appropriate functional line item on the SRECNP.
For further information, contact Statewide Fund Accounting at (907) 450-8063.
22
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UNIVERSITY OF ALASKA
(A Component Unit of the State of Alaska)
Statements of Net Position
June 30, 2014 and 2013
(in thousands)
2014
Assets
Current assets:
Cash and cash equivalents
Short-term investments
Accounts receivable, net
Inventories
Other assets
Total current assets
Noncurrent assets:
Restricted cash and cash equivalents
Notes receivable
Bond funds held with trustee
Endowment investments
Land Grant Trust property and other endowment assets
Long-term investments
Education Trust of Alaska investments
Capital assets, net
Total noncurrent assets
Total assets
Deferred Outflow of Resources
Deferred amount on debt refunding
Liabilities
Current liabilities:
Accounts payable and accrued expenses
Accrued payroll and annual leave
Unearned revenue and deposits
Unearned lease revenue - current portion
Long-term debt - current portion
Insurance and risk management
Total current liabilities
Noncurrent liabilities:
Long-term debt
Capital lease obligation
Other noncurrent liabilities
Total noncurrent liabilities
Total liabilities
Net Position
Net investment in capital assets
Restricted:
Expendable
Nonexpendable
Unrestricted
Total net position
$
$
46,679
31,937
84,723
5,836
2,061
171,236
2013 Restated
$
40,231
22,668
73,308
6,399
433
143,039
4,015
2,428
16,387
148,499
62,579
63,215
18,856
1,447,301
1,763,280
1,934,516
8,751
2,739
51,099
136,679
62,885
58,795
15,130
1,280,298
1,616,376
1,759,415
1,369
1,491
38,115
36,592
18,464
10,870
13,939
117,980
38,983
36,132
18,923
961
11,164
14,352
120,515
156,423
25,814
4,442
186,679
304,659
166,955
24,953
4,519
196,427
316,942
1,255,355
1,076,861
69,987
130,853
175,031
1,631,226
78,443
131,365
157,295
1,443,964
$
The accompanying notes are an integral part of the financial statements.
13
13
This page intentionally left blank
14
14
UNIVERSITY OF ALASKA FOUNDATION
(A Component Unit of the University of Alaska)
Statements of Financial Position
June 30, 2014 and 2013
(in thousands)
2014
Assets
Cash and cash equivalents
Interest receivable
Contributions receivable, net
Remainder trusts receivable
Other receivables
Other assets
Pooled endowment funds
Other investments
Total assets
2013
$
25,524
253
8,237
1,901
2,573
816
317,234
25,583
$
21,609
95
8,589
2,028
328
818
151,728
24,879
$
382,121
$
210,074
$
146,213
1,372
363
351
1,000
$
2,244
239
302
1,000
Liabilities
Assets held in trust for University of Alaska
Due to University of Alaska
Other liabilities
Split interest obligations
Term endowment liability
Total liabilities
149,299
3,785
26,800
106,689
99,333
24,991
85,444
95,854
232,822
206,289
Net Assets
Unrestricted
Temporarily restricted
Permanently restricted
Total net assets
Total liabilities and net assets
$
382,121
$
210,074
The accompanying notes are an integral part of the financial statements.
15
15
This page intentionally left blank
16
16
UNIVERSITY OF ALASKA
(A Component Unit of the State of Alaska)
Statements of Revenues, Expenses and Changes in Net Position
For the Years Ended June 30, 2014 and 2013
(in thousands)
2014
Operating revenues
Student tuition and fees
less scholarship allowances
$
Federal grants and contracts
State and local grants and contracts
Private grants and contracts
Sales and services, educational departments
Auxiliary enterprises, net of scholarship allowances
of $2,189 in 2014 and $2,051 in 2013
Other
Total operating revenues
Operating expenses
Instruction
Academic support
Research
Public service
Student services
Operations and maintenance
Institutional support
Student aid
Auxiliary enterprises
Depreciation
State on-behalf payments - pension
Total operating expenses
Operating loss
Nonoperating revenues (expenses)
State appropriations
State on-behalf contributions - pension
Investment earnings
Endowment proceeds and investment income
Federal student financial aid
Gain on sale of building
Interest on debt
Other nonoperating expenses
Net nonoperating revenues
Income before other revenues
Capital appropriations, grants and contracts
Increase in net position
Net Position
Net Position - beginning of year
Cumulative effect of restatement (note 17)
Net Position - beginning of year as restated
Net Position - end of year
$
140,325
(15,221)
125,104
123,078
27,778
46,156
5,255
2013 Restated
$
141,910
(14,855)
127,055
130,443
26,795
51,006
4,712
37,717
15,345
380,433
40,008
17,126
397,145
217,287
67,014
129,842
45,631
54,576
68,918
95,793
26,872
35,714
66,618
32,873
841,138
(460,705)
214,239
65,136
132,905
41,360
54,944
63,364
96,072
28,755
35,276
63,403
32,990
828,444
(431,299)
385,887
32,873
5,180
19,065
25,261
(4,098)
(2,532)
461,636
931
371,051
32,990
5,474
18,992
25,804
4,914
(7,501)
(2,028)
449,696
18,397
186,331
187,262
191,809
210,206
1,443,964
1,631,226
The accompanying notes are an integral part of the financial statements.
$
1,276,368
(42,610)
1,233,758
1,443,964
17
17
UNIVERSITY OF ALASKA FOUNDATION
(A Component Unit of the University of Alaska)
Statements of Activities
For the years ended June 30, 2014 and 2013
(in thousands)
Revenues, gains and other support
Unrestricted
Contributions
Investment income
Net realized and unrealized investment gains (losses)
Other revenues
Actuarial adjustment of remainder trust obligations
Gains (Losses) on disposition of other assets
Administrative assessments
Support from University of Alaska
Donor directed reclassifications
Net assets released from restriction
$
Total revenues, gains and other support
161
443
1,718
2,161
800
12,296
2014
Temporarily
Permanently
Restricted
Restricted
$
15,756 $
853
16,673
542
322
(30)
(1,457)
882
(12,296)
Total
4,411 $
3
(53)
(882)
-
20,328
1,296
18,391
542
325
(30)
651
800
-
17,579
21,245
3,479
42,303
2,638
13,132
-
-
2,638
13,132
15,770
-
-
15,770
1,809
21,245
3,479
26,533
-
-
-
1,809
21,245
3,479
26,533
24,991
85,444
95,854
206,289
Expenses and distributions
Operating expenses
Distributions for the benefit of University of Alaska
Total expenses and distributions
Excess (deficiency) of revenues over expenses
Transfers between net asset classes
Increase (decrease) in net assets
Net assets, beginning of year
Net assets, end of year
$
26,800
$
106,689
$
99,333
The accompanying notes are an integral part of the financial statements.
18
18
-
$
232,822
2013
Temporarily
Restricted
Unrestricted
$
404
472
1,261
1,903
900
14,946
$
10,459 $
358
12,179
390
343
(39)
(1,264)
(14,946)
Total
3,599 $
4
(40)
-
14,462
830
13,440
390
347
(39)
599
900
-
19,886
7,480
3,563
30,929
2,440
16,003
-
-
2,440
16,003
18,443
-
-
18,443
1,443
7,480
3,563
12,486
(44)
$
Permanently
Restricted
(50)
94
-
1,399
7,430
3,657
12,486
23,592
78,014
92,197
193,803
24,991
$
85,444
$
95,854
$
206,289
The accompanying notes are an integral part of the financial statements.
19
19
UNIVERSITY OF ALASKA
(A Component Unit of the State of Alaska)
Statements of Cash Flows
For the Years Ended June 30, 2014 and 2013
(in thousands)
2014
Cash flows from operating activities
Student tuition and fees
less scholarship allowances
$
Grants and contracts
Sales and services, educational departments
Sales and services, auxiliary enterprises
Other operating receipts
Payments to employees for salaries and benefits
Payments to suppliers
Payments to students for financial aid
Net cash used for operating activities
Cash flows from noncapital financing activities
State appropriations
Other revenue
Direct lending receipts
Direct lending payments
Net cash provided by noncapital financing activities
Cash flows from capital and related financing activities
Capital appropriations, grants and contracts
Proceeds from issuance of capital debt
Redemption of general revenue bonds
Purchases of capital assets
Principal paid on capital debt
Interest paid on capital debt
Net cash used for capital and related financing activities
Cash flows from investing activities
Proceeds from sales and maturities of investments
Purchases of investments
Interest received on investments
Interest and other sales receipts from endowment assets
Net cash provided by investing activities
Net increase in cash and cash equivalents
Cash and cash equivalents, beginning of the year
141,337
(15,221)
126,116
185,566
5,255
37,864
14,384
(506,107)
(203,818)
(26,874)
2013
$
139,442
(14,855)
124,587
210,649
4,712
40,083
15,845
(491,903)
(204,075)
(29,072)
(367,614)
(329,174)
385,895
23,225
74,768
(74,760)
370,990
28,819
83,902
(83,514)
409,128
400,197
184,623
(238,248)
(10,296)
(6,214)
186,004
31,203
(10,395)
(258,536)
(10,665)
(5,664)
(70,135)
(68,053)
63,445
(39,595)
2,476
4,007
121,575
(123,237)
4,795
3,099
30,333
6,232
1,712
9,202
48,982
39,780
Cash and cash equivalents, end of the year
$
50,694
$
48,982
Cash and cash equivalents (current)
Restricted cash and cash equivalents (noncurrent)
Total cash and cash equivalents
$
46,679
4,015
50,694
$
40,231
8,751
48,982
20
20
$
The accompanying notes are an integral part of the financial statements.
$
UNIVERSITY OF ALASKA
(A Component Unit of the State of Alaska)
Statements of Cash Flows
For the Years Ended June 30, 2014 and 2013
(in thousands)
Reconciliation of operating loss to net cash used for
Restated
operating activities:
Operating loss
Adjustments to reconcile operating loss to net cash used for
operating activities:
Depreciation expense
State on-behalf payments - pension
Changes in assets and liabilities that provided (used) cash:
Accounts receivable, net
Other assets
Inventories
Accounts payable and accrued expenses
Accrued payroll
Unearned revenue, deposits from students and others
Accrued annual leave
Unearned lease revenue - current portion
Insurance and risk management
Real and personal property contributions
Net cash used for operating activities
2014
$
$
(460,705)
2013
$
(431,299)
66,618
32,873
63,403
32,990
(10,941)
(1,628)
562
5,832
47
654
412
(961)
(413)
36
2,530
93
174
3,269
1,893
(2,838)
250
(1,281)
80
1,562
(367,614)
$
(329,174)
Schedule of Noncash Investing, Noncapital Financing, Capital and Financing Related Activities:
For the Year Ended June 30, 2014
Decrease in accounts payable for capital assets is $6.2 million.
Book value of capital asset disposals totaled $0.5 million.
The University received $40,000 in donated equipment.
The University received on-behalf pension payments from the State of Alaska totaling $33.0 million.
For the Year Ended June 30, 2013
Increase in accounts payable for capital assets is $3.3 million.
Book value of capital asset disposals totaled $0.7 million.
The University received $1.6 million in donated equipment.
The University received on-behalf pension payments from the State of Alaska totaling $33.0 million.
The accompanying notes are an integral part of the financial statements.
21
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49
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50
50
Supplemental
Schedules
51
51
This page intentionally left blank
52
52
53
53
ASSETS
Current assets:
Cash, short-term investments and interfunds
Accounts receivable, net
Inventories
Other assets
Total current assets
Noncurrent assets:
Restricted cash and long-term investments
Bonds funds held with trustee
Notes receivable
Endowment investments
Land Grant Trust property and other assets
Education Trust of Alaska
Capital assets, net of depreciation
Total noncurrent assets
Total assets
DEFERRED OUTFLOW OF RESOURCES
Deferred amount on debt refunding
Total assets and deferred outflow
LIABILITIES
Current liabilities:
Accounts payable and accrued expenses
Accrued payroll and annual leave
Unearned revenue and deposits
Long-term debt - current portion
Insurance and risk management
Total current liabilities
Noncurrent liabilities:
Capital appropriation advances
Deferred lease revenue
Long-term debt
Capital lease obligation
Security deposits on long-term contracts
Total noncurrent liabilities
Total liabilities
NET POSITION
Net invested in capital assets
Restricted expendable
Restricted nonexpendable
Unrestricted
Total net position
UNIVERSITY OF ALASKA
Statement of Net Position
GASB 35 Presentation
By Major Administrative Unit
June 30, 2014
$
$
5,335,417
36,529,085
150,205
283,977
13,939,372
56,238,056
1,979,567
4,433,783
6,413,350
62,651,406
14,636,249
43,504,465
128,467,763
90,399,510
277,007,987
38,115,491
36,591,744
18,463,718
10,870,074
13,939,372
117,980,398
156,423,452
25,814,298
4,441,783
186,679,533
304,659,931
1,255,354,156
69,987,479
130,852,686
175,031,015
1,631,225,336
$
995
339,659,393
1,369,243
1,935,885,267
14,079,482
3,530,802
1,444,545
760,619
19,815,448
66,358,816
7,174,387
2,428,403
148,499,139
60,939,839
18,856,081
15,586,285
319,842,950
339,658,398
$
67,229,950
16,386,871
2,428,403
148,499,139
62,578,845
18,856,081
1,447,300,594
1,763,279,883
1,934,516,024
78,615,979
84,722,712
5,836,355
2,061,095
171,236,142
Total
Statewide
Programs
and Services
$
$
661,785,369
10,871,379
1,292,212
46,161,563
720,110,523
92,983,403
25,814,298
8,000
118,805,702
152,622,394
18,883,878
39,122
8,431,017
6,462,676
33,816,693
1,115,524
872,732,917
867,780
3,509,470
1,357,212
786,865,659
792,600,121
871,617,393
27,739,088
47,115,359
3,062,027
1,100,799
79,017,272
University of
Alaska
Fairbanks
$
$
515,748,672
12,401,906
1,092,711
29,619,485
558,862,774
49,141,724
49,141,724
73,556,660
12,239,509
23,536
8,852,049
3,299,842
24,414,936
251,249
632,419,434
354
5,703,013
281,794
568,404,295
574,389,457
632,168,185
26,575,347
30,094,186
984,544
124,651
57,778,728
University of
Alaska
Anchorage
$
$
63,183,866
3,209,729
8,850,457
75,244,052
12,318,757
12,318,757
15,829,471
1,656,687
1,030,447
823,579
3,510,714
1,475
91,073,523
3,000
76,444,355
76,447,355
91,072,048
10,222,063
3,982,365
345,239
75,026
14,624,693
University of
Alaska
Southeast
Schedule 0.1
Sheet 1 of 1
54
54
Federal grants and contracts
Federal appropriations
State grants and contracts
Local grants and contracts
Local appropriations
Private grants and contracts
Sales and services, educational departments
Sales and services, auxiliary enterprises,
net of tuition allowance
Other
Total operating revenues
Operating expenses:
Instruction
Academic support
Research
Public service
Student service
Operations and maintenance
Institutional support
Student aid
Auxiliary enterprises
Depreciation
State on-behalf payments - pension
Total operating expenses
Operating loss
Operating revenues:
Student tuition and fees
less tuition allowance
$
3,412,880
78,601
6,919,791
1,791,613
34,987,498
1,710
2,128,856
1,642,748
50,963,697
(37,520,008)
217,286,771
67,014,122
129,841,927
45,631,753
54,575,852
68,918,126
95,792,755
26,872,126
35,714,486
66,617,853
32,872,575
841,138,346
(460,705,449)
1,083,799
(120,992)
962,807
4,856,302
1,393,608
3,776,346
1,198,496
1,256,130
13,443,689
$
Statewide
Programs
and Services
37,717,233
15,345,078
380,432,897
140,325,060
(15,221,509)
125,103,551
119,489,480
3,588,773
21,986,233
4,858,207
933,273
46,155,952
5,255,117
Total
UNIVERSITY OF ALASKA
Statements of Revenues, Expenses and Changes in Net Position
GASB 35 Presentation
By Major Administrative Unit
June 30, 2014
$
84,761,381
32,965,284
114,592,702
25,029,459
20,976,696
40,877,754
24,677,386
9,276,334
14,431,329
36,217,884
15,847,118
419,653,327
(207,528,160)
14,736,990
9,268,778
212,125,167
45,786,034
(5,094,407)
40,691,627
94,320,508
3,588,773
12,137,993
3,569,780
31,424,428
2,386,290
University of
Alaska
Fairbanks
$
110,109,727
27,404,619
14,204,978
13,280,154
29,577,761
21,746,116
29,083,970
15,839,815
18,621,405
24,239,165
13,467,744
317,575,454
(182,718,109)
20,510,104
4,132,975
134,857,345
81,093,053
(8,678,483)
72,414,570
16,169,141
7,653,929
1,288,427
933,273
10,226,992
1,527,934
University of
Alaska
Anchorage
$
19,002,783
6,565,618
1,044,247
402,349
4,021,395
4,502,643
7,043,901
1,754,267
2,661,752
4,031,948
1,914,965
52,945,868
(32,939,172)
2,470,139
687,195
20,006,696
12,362,174
(1,327,627)
11,034,547
4,143,529
800,703
728,186
142,397
University of
Alaska
Southeast
Schedule 0.2
Sheet 1 of 2
55
55
Income (Loss) before other revenues,
expenses, gains or losses
Capital appropriations, grants and contracts
Loss (income) before extraordinary item
Transfers
Net F&A recovery (cost)
Net increase (decrease) in net position
Net position
Net position - beginning of year
Cumulative effect of restatement (note 17)
Net position - beginning of year as restated
Net position - end of year
Nonoperating revenues (expenses):
State appropriations
State on-behalf contributions - pension
Investment earnings (loss)
Endowment proceeds and investment income
Federal student financial aid
Interest on debt
Other nonoperating revenues (expenses)
Net nonoperating revenues
$
$
252,534,338
(35,043)
252,499,295
277,007,987
1,487,873,639
(43,910,574)
1,443,963,065
1,631,225,336
31,063,633
1,642,748
5,915,747
14,702,127
(50,571)
(846,387)
52,427,297
14,907,289
736,410
15,643,699
5,483,228
3,381,765
24,508,692
$
$
Statewide
Programs
and Services
931,002
186,331,269
187,262,271
187,262,271
385,886,592
32,872,574
5,179,900
19,065,003
25,260,878
(4,097,540)
(2,530,956)
461,636,451
Total
UNIVERSITY OF ALASKA
Statements of Revenues, Expenses and Changes in Net Position
GASB 35 Presentation
By Major Administrative Unit
June 30, 2014
$
$
691,647,522
(25,495,986)
666,151,536
720,110,523
(1,846,241)
61,258,595
59,412,354
(2,785,881)
(2,667,486)
53,958,987
183,538,739
15,847,118
(796,456)
2,152,458
7,468,297
(2,325,784)
(202,453)
205,681,919
University of
Alaska
Fairbanks
$
$
475,565,683
(15,099,635)
460,466,048
558,862,774
(12,713,080)
114,026,579
101,313,499
(2,335,854)
(580,919)
98,396,726
140,267,551
13,467,743
50,674
2,004,193
15,942,331
(1,354,442)
(373,021)
170,005,029
University of
Alaska
Anchorage
$
$
68,126,096
(3,279,910)
64,846,186
75,244,052
583,034
10,309,685
10,892,719
(361,493)
(133,360)
10,397,866
31,016,669
1,914,965
9,935
206,225
1,850,250
(366,743)
(1,109,095)
33,522,206
University of
Alaska
Southeast
Schedule 0.2
Sheet 2 of 2
UNIVERSITY OF ALASKA
Balance Sheet
June 30, 2014
Student
Loan
Funds
Current Funds
Unrestricted
Restricted
ASSETS
Cash, investments and interfunds
Accounts and notes receivable, less allowance
of $4,138,540
State appropriations receivable
Inventories
Other assets
Investment in plant, net
$
Total assets
159,896,337
$
(39,525,725)
$
140,922
16,218,491
5,830,885
2,001,644
-
54,604,540
743,843
48
9,450
-
56,821
-
183,947,357
15,832,156
197,743
48,801,907
2,514,288
12,994,019
6,656,463
-
9,425,310
310
5,850,998
-
3,250
-
70,966,677
15,276,618
3,250
86,753,156
26,227,524
-
-
-
555,538
-
194,493
-
112,980,680
555,538
194,493
LIABILITIES
Accounts payable and accrued expenses
Security deposits and other liabilities
Accrued annual leave
Capital appropriation advances
Deferred revenue
Capital lease
Deferred lease revenue
Long-term debt
Total liabilities
FUND BALANCES
Unrestricted:
Designated
General
Retirement of indebtedness
Renewals and replacements
Undesignated
Restricted:
Grants refundable
Established by donors
Education Trust of Alaska
Unexpended plant
Retirement of indebtedness
Net investment in plant
Total fund balances
Total liabilities and fund balances
56
56
$
183,947,357
$
15,832,156
$
197,743
Schedule 0.3
Sheet 1 of 1
Education
Trust of Alaska
Fund
Endowment
Funds
$
$
144,965,365
$
Plant
Funds
18,845,525
$
42,827,735
Agency
Funds
$
Total
Funds
2,437,863
$
329,588,022
2,428,402
62,578,845
-
300,298
-
1,002,809
9,133,925
50,000
1,444,638,609
5,422
-
74,611,361
9,877,768
5,836,355
64,639,939
1,444,638,609
209,972,612
19,145,823
1,497,653,078
2,443,285
1,929,192,054
1,332,131
3,403,887
-
13,165,500
2,090,917
25,814,298
166,132,140
54,649
2,388,636
-
71,450,616
8,307,121
12,994,019
2,090,917
12,507,461
25,814,298
0
167,464,271
1,332,131
3,403,887
207,202,855
2,443,285
300,628,703
50,332,093
-
-
13,992,410
15,303,844
-
-
158,308,388
-
15,741,936
-
1,359,652
7,102,146
1,252,692,171
-
137,085,249
13,992,410
15,303,844
26,227,524
0
555,538
158,502,881
15,741,936
1,359,652
7,102,146
1,252,692,171
208,640,481
15,741,936
1,290,450,223
-
1,628,563,351
209,972,612
$
19,145,823
$
1,497,653,078
$
2,443,285
$
1,929,192,054
57
57
UNIVERSITY OF ALASKA
Statement of Change in Fund Balance
Year Ended June 30, 2014
Current Funds
Unrestricted
Revenues and other additions:
Tuition and fees, net
State appropriations - operating
State on-behalf contributions - pension
State appropriations - capital or other
Federal appropriations
Local appropriations
Federal grants and contracts
State grants and contracts
Local grants and contracts
Private grants and contracts
Investment income (loss)
Endowment income (loss)
Sales and services, educational departments
Sales and services, auxiliary enterprises
Recovery of facilities and administrative costs
Other income
Additions for plant facilities
Retirement of indebtedness
Total revenues and other additions
Expenditures and other deductions:
Educational and general expenditures
Instruction
Academic support
Research
Public service
Student service
Operations and maintenance
Institutional support
Student aid
Auxiliary enterprises
Facilities and administrative costs recovered
On-behalf payments
Depreciation expense
Loss on disposal of equipment
Retirement of indebtedness
Interest on indebtedness
Expended for plant facilities
Funds transferred to escrow agent
Other
Retirement of plant assets
Increase in net indebtedness
Total expenditures and other deductions
Transfers between funds:
Transfers
Total transfers between funds
Net increase (decrease) in fund balances
Fund balances at beginning of year
Cumulative effect of restatement
Fund balances at end of year
58
58
$ 125,103,551
385,886,592
32,872,575
933,273
77,520
699,862
69,353
6,281,787
621,069
3,796,798
4,872,560
39,450,228
30,374,651
15,117,473
-
Restricted
$
646,157,292
3,249,633
3,588,773
159,031,883
21,105,292
4,788,854
39,873,101
573
8,098
382,558
227,605
232,256,370
202,657,921
64,343,697
43,347,831
18,953,326
53,442,194
73,803,628
93,694,561
6,678,452
38,906,402
112,154
32,872,575
-
19,687,747
4,712,697
94,959,127
48,847,286
2,599,682
(23,362)
862,465
20,193,674
30,240,371
-
Student
Loan
Funds
$
Endowment
and Similar
Funds
60
-
$
1,064
15,260,107
-
60
15,261,171
-
(125,000)
66,162
-
628,812,741
222,079,687
-
(58,838)
(12,354,453)
(10,175,013)
-
(4,500,970)
(12,354,453)
(10,175,013)
4,990,098
107,990,582
$ 112,980,680
$
-
1,670
553,868
60
194,433
555,538
$ 194,493
(4,500,970)
10,819,039
197,821,442
$
208,640,481
Schedule 0.4
Sheet 1 of 1
Education
Trust of Alaska
Fund
$
5,352,149
-
Unexpended
$
$
Plant Funds
Renewals and
Replacements
(874,065)
-
$
Investment
in Plant
65,455
-
$
236,678,619
10,170,769
$
125,103,551
385,886,592
32,872,575
162,134,241
3,588,773
933,273
164,493,661
22,553,395
4,858,207
50,571,786
5,184,300
19,065,003
5,255,118
39,450,228
30,374,651
22,006,568
236,678,619
10,170,769
176,113,490
(874,065)
65,455
832,987
-
22,126
194,876,117
2,459,954
-
10,295,769
6,200,131
51,602
(861,394)
-
66,617,853
1,647,514
(57,869)
471,387
832,987
197,358,197
15,686,108
-
68,678,885
1,133,389,767
-
38,935
24,419,844
1,610,419
961,238
-
38,935
24,419,844
1,610,419
7,859,671
13,234,885
1,675,874
13,627,970
-
15,741,936
(21,205,772)
22,565,424
$
1,359,652
$
21,094,556
$
15,303,844
246,849,388
Total
5,352,149
4,519,162
11,222,774
$
158,884,608
5,384,258
748,241
4,415,834
19,059
6,661,490
-
Retirement of
Indebtedness
1,321,181,310
222,345,668
69,056,394
138,306,958
67,800,612
56,041,876
73,780,266
94,557,026
26,872,126
38,906,402
30,374,651
32,872,575
66,617,853
1,647,514
10,170,769
6,142,262
194,876,117
3,410,705
(390,007)
961,238
179,131,741
1,117,471,004
(43,910,574)
$ 1,252,692,171
187,791,543
1,484,682,382
(43,910,574)
$ 1,628,563,351
59
59
60
60
Total liabilities and fund balances
Total fund balances
Unrestricted:
Designated
Undesignated
FUND BALANCES
Total liabilities
Accounts payable and accrued expenses
Deposits held in custody for others
Accrued annual leave
Deferred revenue
LIABILITIES
Total assets
Cash, investments and interfunds
Accounts and notes receivable
net of allowance for:
unrestricted receivables $3,557,090
restricted receivables $581,450
Inventories
Other assets
ASSETS
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Balance Sheet
By Major Administrative Unit
June 30, 2014
$
$
183,947,357
112,980,680
86,753,156
26,227,524
70,966,677
48,801,907
2,514,288
12,994,019
6,656,463
183,947,357
16,218,491
5,830,885
2,001,644
159,896,337
Total
$
$
105,596,160
49,326,413
44,631,411
4,695,002
56,269,747
42,115,700
1,033,783
12,994,019
126,245
105,596,160
882,145
1,444,544
760,619
102,508,852
Statewide
Programs
and Services
Schedule 1.1
$
$
42,467,918
36,195,734
28,721,630
7,474,104
6,272,184
3,588,630
404,750
2,278,804
42,467,918
2,786,046
3,061,979
1,091,349
35,528,544
University of
Alaska
Fairbanks
Schedule 1.2
$
$
29,356,349
22,289,445
11,363,979
10,925,466
7,066,904
2,538,448
1,010,083
3,518,373
29,356,349
11,707,719
984,544
124,651
16,539,435
University of
Alaska
Anchorage
Schedule 1.3
$
$
6,526,930
5,169,088
2,036,136
3,132,952
1,357,842
559,129
65,672
733,041
6,526,930
842,581
339,818
25,025
5,319,506
University of
Alaska
Southeast
Schedule 1.4
Schedule 1.0
Sheet 1 of 1
61
61
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Balance Sheet
Statewide Programs and Services
June 30, 2014
Unrestricted:
Designated
Undesignated
Total fund balances
Total liabilities and fund balances
FUND BALANCES
Total liabilities
Accounts payable and accrued expenses
Deposits held in custody for others
Accrued annual leave
Deferred revenue
LIABILITIES
Cash, investments and interfunds
Accounts and notes receivable
net of allowance for:
unrestricted receivables $0
restricted receivables $0
Inventories
Other assets
Total assets
ASSETS
$
$
44,631,411
4,695,002
49,326,413
105,596,160
56,269,747
42,115,700
1,033,783
12,994,019
126,245
882,145
1,444,544
760,619
105,596,160
102,508,852
Statewide
Programs
and Services
Schedule 1.1
Sheet 1 of 1
62
62
Total liabilities and fund balances
Total fund balances
Unrestricted:
Designated
Undesignated
FUND BALANCES
Total liabilities
Accounts payable and accrued expenses
Deposits held in custody for others
Deferred revenue
LIABILITIES
Total assets
Cash, investments and interfunds
Accounts and notes receivable
net of allowance for:
unrestricted receivables $539,818
restricted receivables $447,566
Inventories
Other assets
ASSETS
$
$
42,467,918
36,195,734
28,721,630
7,474,104
6,272,184
3,588,630
404,750
2,278,804
42,467,918
2,786,046
3,061,979
1,091,349
35,528,544
University
of Alaska
Fairbanks
Note: University of Alaska Fairbanks fund structure does not provide for reporting balance sheet information by campus.
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Balance Sheet
University of Alaska Fairbanks
June 30, 2014
Schedule 1.2
Sheet 1 of 1
63
63
Total liabilities and fund balances
Unrestricted:
Designated
Undesignated
Total fund balances
FUND BALANCES
Total liabilities
Accounts payable and accrued expenses
Deposits held in custody for others
Deferred revenue
LIABILITIES
Total assets
Cash, investments and interfunds
Accounts and notes receivable
net of allowance for:
unrestricted receivables $2,844,877
restricted receivables $126,699
Inventories
Other assets
ASSETS
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Balance Sheet
University of Alaska Anchorage
June 30, 2014
$
$
29,356,349
11,363,979
10,925,466
22,289,445
7,066,904
2,538,448
1,010,083
3,518,373
29,356,349
11,707,719
984,544
124,651
16,539,435
Total
$
$
24,399,692
10,025,077
8,338,854
18,363,931
6,035,761
2,258,536
997,583
2,779,642
24,399,692
10,464,347
727,669
113,704
13,093,972
Anchorage
$
$
2,550,852
821,466
1,030,371
1,851,837
699,015
99,541
9,900
589,574
2,550,852
698,438
184,856
2,400
1,665,158
Kenai
Peninsula
$
$
559,532
195,896
342,593
538,489
21,043
20,418
600
25
559,532
98,654
54,188
4,013
402,677
Kodiak
$
$
973,357
(135,013)
905,732
770,719
202,638
59,318
143,320
973,357
214,197
17,831
-
741,329
MatanuskaSusitna
$
$
872,916
456,553
307,916
764,469
108,447
100,635
2,000
5,812
872,916
232,083
4,534
636,299
Prince William
Sound
Schedule 1.3
Sheet 1 of 1
64
64
6,526,930
Total liabilities and fund balances
2,036,136
3,132,952
1,357,842
559,129
65,672
733,041
6,526,930
842,581
339,818
25,025
5,319,506
5,169,088
$
$
Total
Total fund balances
Unrestricted:
Designated
Undesignated
FUND BALANCES
Total liabilities
Accounts payable and accrued expenses
Deposits held in custody for others
Deferred revenue
LIABILITIES
Total assets
Cash, investments and interfunds
Accounts and notes receivable
net of allowance for:
unrestricted receivables $172,395
restricted receivables $7,185
Inventories
Other assets
ASSETS
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Balance Sheet
University of Alaska Southeast
June 30, 2014
$
$
5,494,018
4,321,856
1,806,081
2,515,775
1,172,162
403,347
65,672
703,143
5,494,018
518,035
322,440
19,778
4,633,765
Juneau
$
$
344,564
221,010
55,894
165,116
123,554
109,657
13,897
344,564
115,751
7,603
667
220,543
Ketchikan
$
$
688,348
626,222
174,161
452,061
62,126
46,125
16,001
688,348
208,795
9,775
4,580
465,198
Sitka
Schedule 1.4
Sheet 1 of 1
This page intentionally left blank
65
65
66
Revenues and other additions
Educational and general
Tuition and fees, net
State appropriations
State on-behalf contributions - pension
Local appropriations
Federal grants and contracts
State grants and contracts
Local grants and contracts
Private grants and contracts
Investment income
Endowment income
Sales and services, educational departments
Recovery of facilities and administrative costs
Other sources
Total educational and general
Auxiliary enterprises revenues
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student service
Operation and maintenance of plant
General administration and institutional expense
Student aid
Facilities and administrative costs recovered
Total educational and general expenditures
Auxiliary enterprises expenditures
State on-behalf payments
Total expenditures and other deductions
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
By Major Administrative Unit
Year Ended June 30, 2014
202,657,921
64,343,697
43,347,831
18,953,326
53,442,194
73,803,628
93,694,561
6,678,452
112,154
557,033,764
38,906,402
32,872,575
628,812,741
$ 125,103,551
385,886,592
32,872,575
933,273
77,520
699,862
69,353
6,281,787
621,069
3,796,798
4,872,560
30,374,651
15,117,473
606,707,064
39,450,228
646,157,292
Total
$
3,351,197
79,311
915,772
1,775,646
30,464,210
1,710
112,154
36,700,000
1,642,749
38,342,749
962,808
31,063,633
1,642,749
2,774,338
593,237
(582,840)
1,177,113
4,148,183
1,256,130
43,035,351
43,035,351
Statewide
Programs
and Services
$
76,096,487
31,276,482
38,445,691
12,131,273
20,138,444
43,238,432
26,726,383
3,544,575
251,597,767
15,248,703
15,847,118
282,693,588
40,691,627
183,538,739
15,847,118
72,000
30,402
1,351,138
952
2,180,645
2,067,546
22,648,478
9,041,806
277,470,451
15,426,075
292,896,526
University of
Alaska
Fairbanks
Schedule 2.1
$
104,938,165
26,899,361
4,776,117
5,760,389
27,985,897
23,571,652
29,382,913
2,710,298
226,024,792
20,925,325
13,467,743
260,417,860
72,414,570
140,267,551
13,467,743
933,273
69,353
1,873,986
26,880
1,992,768
1,485,504
3,203,045
4,132,343
239,867,016
21,503,832
261,370,848
University of
Alaska
Anchorage
Schedule 2.2
$
18,272,072
6,088,543
126,023
145,892
5,317,853
5,217,898
7,121,055
421,869
42,711,205
2,732,374
1,914,965
47,358,544
11,034,546
31,016,669
1,914,965
5,520
669,460
282,325
206,225
142,397
374,945
687,194
46,334,246
2,520,321
48,854,567
University of
Alaska
Southeast
Schedule 2.3
Schedule 2.0
Sheet 1 of 2
67
Transfers between funds
Transfers
Total transfers between funds
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
By Major Administrative Unit
Year Ended June 30, 2014
(12,354,453)
(12,354,453)
4,990,098
107,990,582
$ 112,980,680
Total
$
1,824,427
1,824,427
6,517,029
42,809,384
49,326,413
Statewide
Programs
and Services
$
(11,697,311)
(11,697,311)
(1,494,373)
37,690,108
36,195,735
University of
Alaska
Fairbanks
Schedule 2.1
$
(1,565,205)
(1,565,205)
(612,217)
22,901,662
22,289,445
University of
Alaska
Anchorage
Schedule 2.2
$
(916,364)
(916,364)
579,659
4,589,428
5,169,087
University of
Alaska
Southeast
Schedule 2.3
Schedule 2.0
Sheet 2 of 2
68
Revenues and other additions
Educational and general
Tuition and fees, net
State appropriations
State on-behalf contributions - pension
Federal grants and contracts
State grants and contracts
Private grants and contracts
Investment income
Endowment income
Sales and services, educational departments
Recovery of facilities and administrative costs
Other sources
Total educational and general
Auxiliary enterprises revenues
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student service
Operation and maintenance of plant
General administration and institutional expense
Student aid
Total educational and general expenditures
Auxiliary enterprises expenditures
State on-behalf payments
Total expenditures and other deductions
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks
Year Ended June 30, 2014
$
76,096,487
31,276,482
38,445,691
12,131,273
20,138,444
43,238,432
26,726,383
3,544,575
251,597,767
15,248,703
15,847,118
282,693,588
40,691,627
183,538,739
15,847,118
72,000
30,402
1,351,138
952
2,180,645
2,067,546
22,648,478
9,041,806
277,470,451
15,426,075
292,896,526
Total
$
55,027,703
24,869,681
38,445,691
6,100,311
18,596,669
38,891,548
26,086,683
3,229,054
211,247,340
14,165,270
13,043,259
238,455,869
31,701,564
155,009,480
13,043,259
72,000
30,402
1,050,138
952
1,529,375
1,302,695
22,083,167
8,822,809
234,645,841
14,725,118
249,370,959
Fairbanks
$
241
5,902,266
3,600
5,906,107
460,129
6,366,236
4,500
5,113,914
460,129
651,270
102,559
105,506
9,912
6,447,790
6,447,790
Cooperative
Extension
$
21,068,543
6,406,801
128,696
1,541,775
4,346,884
639,700
311,921
34,444,320
1,083,433
2,343,730
37,871,483
8,985,563
23,415,345
2,343,730
301,000
662,292
459,805
209,085
36,376,820
700,957
37,077,777
College of
Rural Alaska
Schedule 2.11
Schedule 2.1
Sheet 1 of 2
69
36,195,735
Fund balances at end of year
$
(11,697,311)
(11,697,311)
(1,494,373)
37,690,108
Total
Transfers between funds
Transfers
Total transfers between funds
Net increase (decrease) in fund balances
Fund balances at beginning of year
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks
Year Ended June 30, 2014
$
35,447,534
(11,989,344)
(11,989,344)
(1,074,254)
36,521,788
Fairbanks
$
171,074
2,522
2,522
84,076
86,998
Cooperative
Extension
$
577,127
289,511
289,511
(504,195)
1,081,322
College of
Rural Alaska
Schedule 2.11
Schedule 2.1
Sheet 2 of 2
70
Revenues and other additions
Educational and general
Tuition and fees, net
State appropriations
State on-behalf contributions - pension
Private grants and contracts
Sales and services, educational departments
Recovery of facilities and administrative costs
Other sources
Total educational and general
Auxiliary enterprises revenues
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Public service
Student service
Operation and maintenance of plant
General administration and institutional expense
Student aid
Total educational and general expenditures
Auxiliary enterprises expenditures
State on-behalf payments
Total expenditures and other deductions
Transfers between funds
Transfers
Total transfers between funds
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks, College of Rural Alaska
Year Ended June 30, 2014
$
$
$
82,607
82,607
(574,715)
816,802
242,087
289,511
289,511
(504,195)
1,081,322
577,127
8,026,517
16,847,445
1,546,616
229,223
598,135
303,044
130,580
27,681,560
413,708
28,095,268
17,611,805
4,354,210
116,954
663,067
3,109,259
391,300
265,405
26,512,000
693,974
1,546,616
28,752,590
$
21,068,543
6,406,801
128,696
1,541,775
4,346,884
639,700
311,921
34,444,320
1,083,433
2,343,730
37,871,483
8,985,563
23,415,345
2,343,730
301,000
662,292
459,805
209,085
36,376,820
700,957
37,077,777
Total
Rural College
Schedule 2.111
$
$
54,372
54,372
(51,522)
17,721
(33,801)
516,537
486,329
4,566
201,385
177,182
21,500
19,007
1,426,506
1,900
106,837
1,535,243
163,733
1,135,500
106,837
15,682
7,260
1,429,012
337
1,429,349
Chukchi
$
$
113,855
113,855
40,089
96,082
136,171
2,161,210
977,454
7,176
408,420
683,666
131,400
14,914
4,384,240
374,530
524,244
5,283,014
553,869
3,555,700
524,244
71,777
64,157
98,401
69,085
4,937,233
272,015
5,209,248
Kuskokwim
$
$
38,677
38,677
81,953
150,717
232,670
778,991
588,808
268,903
376,777
95,500
12,595
2,121,574
13,029
166,033
2,300,636
241,444
1,876,700
166,033
42,678
2,160
2,329,015
14,897
2,343,912
Northwest
Schedule 2.11
Sheet 1 of 1
71
Revenues and other additions
Educational and general
Tuition and fees, net
State appropriations
State on-behalf contributions - pension
Private grants and contracts
Sales and services, educational departments
Recovery of facilities and administrative costs
Other sources
Total educational and general
Auxiliary enterprises revenues
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Public service
Student service
Operation and maintenance of plant
General administration and institutional expense
Student aid
Total educational and general expenditures
Auxiliary enterprises expenditures
State on-behalf payments
Total expenditures and other deductions
Transfers between funds
Transfers
Total transfers between funds
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks, Rural College
Year Ended June 30, 2014
$
$
$
69,281
69,281
(51,927)
95,164
43,237
82,607
82,607
(574,715)
816,802
242,087
343,026
1,644,450
147,960
118,110
101,916
2,355,462
2,355,462
1,209,718
513,608
176,697
279,243
130,800
18,644
2,328,710
147,960
2,476,670
$
17,611,805
4,354,210
116,954
663,067
3,109,259
391,300
265,405
26,512,000
693,974
1,546,616
28,752,590
8,026,517
16,847,445
1,546,616
229,223
598,135
303,044
130,580
27,681,560
413,708
28,095,268
Total
Bristol
Bay
$
$
106,214
106,214
51,122
18,683
69,805
2,101,275
546,914
130
110,046
200,513
60,600
94,923
3,114,401
302,362
3,416,763
447,488
2,144,230
302,362
338,401
117,065
12,125
3,361,671
3,361,671
Interior
Campus
$
$
(825,682)
(825,682)
(531,752)
(62,625)
(594,377)
4,377,864
1,898,815
116,824
6,488
441,845
199,900
70,604
7,112,340
693,974
601,644
8,407,958
1,432,536
6,182,400
601,644
1,411
975
65,889
3,325
8,288,180
413,708
8,701,888
CRA
Programs
$
$
732,794
732,794
(42,158)
765,580
723,422
9,922,948
1,394,873
369,836
2,187,658
81,234
13,956,549
494,650
14,451,199
5,803,467
6,876,365
494,650
227,812
258,759
1,980
13,214
13,676,247
13,676,247
Community &
Technical
Schedule 2.111
Sheet 1 of 1
72
Revenues and other additions
Educational and general
Tuition and fees, net
State appropriations
State on-behalf contributions - pension
Local appropriations
Local grants and contracts
Private grants and contracts
Investment income
Endowment income
Sales and services, educational departments
Recovery of facilities and administrative costs
Other sources
Total educational and general
Auxiliary enterprises revenues
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student service
Operation and maintenance of plant
General administration and institutional expense
Student aid
Total educational and general expenditures
Auxiliary enterprises expenditures
State on-behalf payments
Total expenditures and other deductions
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Anchorage
Year Ended June 30, 2014
$ 60,351,557
120,108,682
11,443,098
69,353
1,650,543
26,880
1,992,768
1,351,561
3,103,273
3,609,722
203,707,437
20,366,617
224,074,054
89,851,341
22,741,155
4,776,117
5,287,521
24,289,800
18,229,461
24,382,645
2,394,851
191,952,891
19,537,284
11,443,098
222,933,273
104,938,165
26,899,361
4,776,117
5,760,389
27,985,897
23,571,652
29,382,913
2,710,298
226,024,792
20,925,325
13,467,743
260,417,860
Anchorage
$ 72,414,570
140,267,551
13,467,743
933,273
69,353
1,873,986
26,880
1,992,768
1,485,504
3,203,045
4,132,343
239,867,016
21,503,832
261,370,848
Total
7,186,430
1,635,631
63,045
1,336,190
2,239,917
1,487,217
171,289
14,119,719
790,524
890,710
15,800,953
$ 5,509,119
8,122,641
890,710
18,544
97,342
83,112
59,537
14,781,005
512,715
15,293,720
Kenai
Peninsula
2,097,944
244,647
2,661
399,010
736,054
990,475
104,487
4,575,278
53,691
348,389
4,977,358
$ 1,195,983
3,117,016
348,389
180,000
5,423
10,829
2,061
4,859,701
39,356
4,899,057
Kodiak
4,468,986
1,280,998
1,486,826
1,203,198
1,405,719
38,511
9,884,238
349,840
617,903
10,851,981
$ 4,532,624
5,204,223
617,903
45,758
30,618
101,945
10,533,071
351,663
10,884,734
MatanuskaSusitna
$
1,333,464
996,930
407,162
474,071
1,163,022
1,116,857
1,160
5,492,666
193,986
167,643
5,854,295
825,287
3,714,989
167,643
753,273
159,141
560
5,831
359,078
5,985,802
233,481
6,219,283
Prince William
Sound
Schedule 2.2
Sheet 1 of 2
73
Fund balances at end of year
Transfers between funds
Transfers
Total transfers between funds
Net increase (decrease) in fund balances
Fund balances at beginning of year
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Anchorage
Year Ended June 30, 2014
$ 22,289,445
(1,565,205)
(1,565,205)
(612,217)
22,901,662
Total
$ 18,363,932
(1,826,478)
(1,826,478)
(685,697)
19,049,629
Anchorage
$ 1,851,837
502,155
502,155
(5,078)
1,856,915
Kenai
Peninsula
$
538,489
58,344
58,344
(19,957)
558,446
Kodiak
$
770,719
13,416
13,416
46,169
724,550
MatanuskaSusitna
$
764,468
(312,642)
(312,642)
52,346
712,122
Prince William
Sound
Schedule 2.2
Sheet 2 of 2
74
Revenues and other additions
Educational and general
Tuition and fees, net
State appropriations
State on-behalf contributions - pension
Federal grants and contracts
State grants and contracts
Private grants and contracts
Endowment income
Sales and services, educational departments
Recovery of facilities and administrative costs
Other sources
Total educational and general
Auxiliary enterprises revenues
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student service
Operation and maintenance of plant
General administration and institutional expense
Student aid
Total educational and general expenditures
Auxiliary enterprises expenditures
State on-behalf payments
Total expenditures and other deductions
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Southeast
Year Ended June 30, 2014
$
18,272,072
6,088,543
126,023
145,892
5,317,853
5,217,898
7,121,055
421,869
42,711,205
2,732,374
1,914,965
47,358,544
11,034,546
31,016,669
1,914,965
5,520
669,460
282,325
206,225
142,397
374,945
687,194
46,334,246
2,520,321
48,854,567
Total
$
12,630,906
4,918,463
126,023
41,513
4,563,817
3,806,252
5,483,612
334,409
31,904,995
2,629,053
1,449,782
35,983,830
7,792,999
24,102,035
1,449,782
3,504
669,460
77,940
206,225
113,924
337,893
683,563
35,437,325
2,419,679
37,857,004
Juneau
$
2,125,598
552,768
346,307
662,869
740,517
39,717
4,467,776
50,940
197,239
4,715,955
1,319,700
2,981,670
197,239
14,000
19,730
8,187
1,173
4,541,699
52,297
4,593,996
Ketchikan
$
3,515,568
617,312
104,379
407,729
748,777
896,926
47,743
6,338,434
52,381
267,944
6,658,759
1,921,847
3,932,964
267,944
2,016
190,385
8,743
28,865
2,458
6,355,222
48,345
6,403,567
Sitka
Schedule 2.3
Sheet 1 of 2
75
Transfers between funds
Transfers
Total transfers
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Unrestricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Southeast
Year Ended June 30, 2014
$
(916,364)
(916,364)
579,659
4,589,428
5,169,087
Total
$
(1,307,528)
(1,307,528)
565,646
3,756,210
4,321,856
Juneau
$
156,638
156,638
34,679
186,331
221,010
Ketchikan
$
234,526
234,526
(20,666)
646,887
626,221
Sitka
Schedule 2.3
Sheet 2 of 2
This page intentionally left blank
76
76
77
77
Total liabilities and fund balances
Restricted
FUND BALANCES
Total liabilities
LIABILITIES
Accounts payable and accrued expenses
Deposits held in custody for others
Deferred revenue
Total assets
ASSETS
Cash, investments and interfunds
Accounts and notes receivable
State appropriations receivable
Inventories
Other assets
UNIVERSITY OF ALASKA
Restricted Current Funds
Balance Sheet
By Major Administrative Unit
June 30, 2014
$
$
15,832,156
555,538
15,276,618
9,425,310
310
5,850,998
15,832,156
(39,525,725)
54,604,540
743,843
48
9,450
Total
$
$
655,030
(8,791)
663,821
644,843
18,978
655,030
(1,699,842)
2,354,872
-
Statewide
Programs
and Services
$ 11,777,752
155,045
11,622,707
8,368,882
3,253,825
11,777,752
$ (30,150,299)
41,174,710
743,843
48
9,450
University of
Alaska
Fairbanks
Schedule 4.1
$
$
3,242,861
391,008
2,851,853
366,986
310
2,484,557
3,242,861
(6,634,348)
9,877,209
-
University of
Alaska
Anchorage
Schedule 4.2
$
156,513
18,276
138,237
44,599
93,638
156,513
$ (1,041,236)
1,197,749
-
University of
Alaska
Southeast
Schedule 4.3
Schedule 4.0
Sheet 1 of 1
78
78
Total liabilities and fund balances
Restricted
FUND BALANCES
Total liabilities
LIABILITIES
Accounts payable and accrued expenses
Deferred revenue
Total assets
ASSETS
Cash, investments and interfunds
Accounts and notes receivable
State appropriations receivable
Inventories
Other assets
UNIVERSITY OF ALASKA
Restricted Current Funds
Balance Sheet
University of Alaska Fairbanks
June 30, 2014
$
$
11,777,752
155,045
11,622,707
8,368,882
3,253,825
11,777,752
(30,150,299)
41,174,710
743,843
48
9,450
Total
$
$
11,545,833
65,928
11,479,905
8,292,056
3,187,849
11,545,833
(28,427,409)
39,219,949
743,843
9,450
Fairbanks
$
$
101,218
86,131
15,087
5,748
9,339
101,218
(113,359)
214,577
-
Cooperative
Extension
$
$
130,701
2,986
127,715
71,078
56,637
130,701
(1,609,531)
1,740,184
48
-
College of
Rural Alaska
Schedule 4.11
Schedule 4.1
Sheet 1 of 1
79
79
Total liabilities and fund balances
Restricted
FUND BALANCES
Total liabilities
LIABILITIES
Accounts payable and accrued expenses
Deferred revenue
Total assets
Inventories
ASSETS
Cash, investments and interfunds
Accounts and notes receivable
$
$
Total
130,701
2,986
127,715
71,078
56,637
130,701
48
(1,609,531)
1,740,184
UNIVERSITY OF ALASKA
Restricted Current Funds
Balance Sheet
University of Alaska Fairbanks, College of Rural Alaska
June 30, 2014
$
$
100,133
905
99,228
49,732
49,496
100,133
48
(851,883)
951,968
Rural College
Schedule
4.111
$
$
13,464
1,026
12,438
9,467
2,971
13,464
-
(185,644)
199,108
Chukchi
$
$
6,574
680
5,894
1,995
3,899
6,574
-
(277,313)
283,887
Kuskokwim
$
$
10,530
375
10,155
9,884
271
10,530
-
$ (294,691)
305,221
Northwest
Schedule 4.11
Sheet 1 of 1
80
80
Total liabilities and fund balances
Restricted
FUND BALANCES
Total liabilities
LIABILITIES
Accounts payable and accrued expenses
Deferred revenue
Total assets
Inventories
ASSETS
Cash, investments and interfunds
Accounts and notes receivable
UNIVERSITY OF ALASKA
Restricted Current Funds
Balance Sheet
University of Alaska Fairbanks, Rural College
June 30, 2014
$
$
100,133
905
99,228
49,732
49,496
100,133
48
(851,883)
951,968
Total
$
29,480
-
29,480
29,240
240
29,480
-
$ (215,721)
245,201
Bristol Bay
$
34,397
905
33,492
2,695
30,797
34,397
-
$ (414,605)
449,002
Interior
Campus
$
32,367
-
32,367
17,797
14,570
32,367
48
$ (207,262)
239,581
CRA
Programs
$
$
3,889
-
3,889
3,889
3,889
-
(14,295)
18,184
Community
Technical
College
Schedule 4.111
Sheet 1 of 1
81
81
Total liabilities and fund balances
Restricted
FUND BALANCES
Total liabilities
LIABILITIES
Accounts payable and accrued expenses
Deposits held in custody for others
Deferred revenue
Total assets
ASSETS
Cash, investments and interfunds
Accounts and notes receivable
UNIVERSITY OF ALASKA
Restricted Current Funds
Balance Sheet
University of Alaska Anchorage
June 30, 2014
$
$
3,242,861
391,008
2,851,853
366,986
310
2,484,557
3,242,861
(6,634,348)
9,877,209
Total
$
$
3,162,868
338,812
2,824,056
353,698
310
2,470,048
3,162,868
(5,921,099)
9,083,967
Anchorage
$
$
17,477
13,646
3,831
2,489
1,342
17,477
(402,138)
419,615
Kenai
Peninsula
$
13,743
9,478
4,265
4,265
-
13,743
$ (139,748)
153,491
Kodiak
$
20,178
17,874
2,304
2,112
192
20,178
$ (171,869)
192,047
MatanuskaSusitna
$
$
28,595
11,198
17,397
4,422
12,975
28,595
506
28,089
Prince
William
Schedule 4.2
Sheet 1 of 1
82
82
Total liabilities and fund balances
Restricted
FUND BALANCES
Total liabilities
LIABILITIES
Accounts payable and accrued expenses
Deferred revenue
Total assets
ASSETS
Cash, investments and interfunds
Accounts and notes receivable
UNIVERSITY OF ALASKA
Restricted Current Funds
Balance Sheet
University of Alaska Southeast
June 30, 2014
$
$
156,513
18,276
138,237
44,599
93,638
156,513
(1,041,236)
1,197,749
Total
$
$
168,002
40,484
127,518
43,436
84,082
168,002
(894,816)
1,062,818
Juneau
$
$
7,491
-
7,491
7,491
7,491
(89,177)
96,668
Ketchikan
$
$
(18,980)
(22,208)
3,228
1,163
2,065
(18,980)
(57,243)
38,263
Sitka
Schedule 4.3
Sheet 1 of 1
83
83
Revenues and other additions
Educational and general
Federal appropriations
Federal grants and contracts
State appropriations
State grants and contracts
Local grants and contracts
Private gifts, grants and contracts
Investment income
Endowment sales and other proceeds
Sales and services, educational departments
Other sources
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student services
Operation and maintenance of plant
General administration and institutional expense
Student aid
Facilities and administrative costs
Total educational and general expenditures
Transfers
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Restricted Current Funds
Statement of Changes in Fund Balances
By Major Administrative Unit
Year Ended June 30, 2014
1,002,007
21,383
7,273,300
160,300
6,016,867
434,414
654,264
7,265,845
(36,666)
(29,211)
20,420
$
(8,791)
19,687,747
4,712,697
94,959,127
48,847,286
2,599,682
(23,362)
862,465
20,193,674
30,240,371
222,079,687
(10,175,013)
1,670
553,868
$
555,538
4,856,302
1,393,608
$
$ 3,588,773
159,031,883
3,249,633
21,105,292
4,788,854
39,873,101
573
8,098
382,558
227,605
232,256,370
Total
Statewide
Programs
and Services
3,588,773
116,075,851
3,249,633
11,926,512
3,569,780
30,073,290
318,744
226,973
169,029,556
10,457,793
2,568,350
84,298,409
34,925,909
1,089,735
132,155
328,872
5,731,760
25,293,836
164,826,819
(4,177,729)
25,008
130,037
$
155,045
$
University of
Alaska
Fairbanks
Schedule 5.1
7,627,131
1,295,100
9,727,919
7,644,476
1,393,513
(155,517)
68,982
13,129,516
3,783,965
44,515,085
(4,845,584)
27,483
363,525
$
391,008
32,111,472
7,653,929
1,219,074
8,351,943
573
8,098
42,431
632
49,388,152
University of
Alaska
Anchorage
Schedule 5.2
1,442,523
849,247
932,799
260,034
116,434
30,197
1,332,398
508,306
5,471,938
(1,115,034)
(21,610)
39,886
$
18,276
5,988,258
131,243
445,861
6,565,362
University of
Alaska
Southeast
Schedule 5.3
Schedule 5.0
Sheet 1 of 1
84
84
Revenues and other additions
Educational and general
Federal appropriations
Federal grants and contracts
State appropriations
State grants and contracts
Local grants and contracts
Private gifts, grants and contracts
Sales and services, educational departments
Other sources
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student services
Operation and maintenance of plant
General administration and institutional expense
Student aid
Facilities and administrative costs
Total educational and general expenditures
Transfers
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Restricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks
Year Ended June 30, 2014
$
$
$
3,441,856
1,593,954
84,268,162
30,929,308
1,007,768
74,730
328,872
5,559,046
24,364,733
151,568,429
(4,177,729)
(41,289)
107,217
$
65,928
10,457,793
2,568,350
84,298,409
34,925,909
1,089,735
132,155
328,872
5,731,760
25,293,836
164,826,819
(4,177,729)
25,008
130,037
155,045
1,339,726
108,515,070
3,249,633
10,143,054
3,265,843
28,784,150
215,373
192,020
155,704,869
Fairbanks
3,588,773
116,075,851
3,249,633
11,926,512
3,569,780
30,073,290
318,744
226,973
169,029,556
Total
$
$
13,102
3,859,752
212,528
4,085,382
66,297
19,834
86,131
2,249,047
672,239
655,595
113,529
322,945
103,371
34,953
4,151,679
Cooperative
Extension
$
$
7,015,937
974,396
17,145
136,849
81,967
57,425
172,714
716,575
9,173,008
2,986
2,986
6,888,542
1,127,863
190,408
966,195
9,173,008
College of
Rural Alaska
Schedule 5.11
Schedule 5.1
Sheet 1 of 1
85
85
Revenues and other additions
Educational and general
Federal grants and contracts
State grants and contracts
Local grants and contracts
Private gifts, grants and contracts
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student services
Operation and maintenance of plant
General administration and institutional expense
Student aid
Facilities and administrative costs
Total educational and general expenditures
Transfers
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Restricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks, College of Rural Alaska
Year Ended June 30, 2014
$
$
7,015,937
974,396
17,145
136,849
81,967
57,425
172,714
716,575
9,173,008
2,986
2,986
6,888,542
1,127,863
190,408
966,195
9,173,008
Total
$
$
4,809,581
162,471
81,967
57,418
145,154
462,711
5,719,302
905
905
3,923,596
858,768
936,938
5,719,302
Rural College
Schedule 5.111
$
$
763,661
145,064
21,472
38,729
968,926
1,026
1,026
823,553
122,808
22,565
968,926
Chukchi
$
$
569,328
666,861
17,145
115,377
7
27,560
151,531
1,547,809
680
680
1,207,574
269,095
67,600
3,540
1,547,809
Kuskokwim
$
$
873,367
63,604
936,971
375
375
933,819
3,152
936,971
Northwest
Schedule 5.11
Sheet 1 of 1
86
86
$
5,719,302
905
905
Total educational and general expenditures
Transfers
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
3,923,596
858,768
936,938
5,719,302
4,809,581
162,471
81,967
57,418
145,154
462,711
$
Total
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student services
Operation and maintenance of plant
General administration and institutional expense
Student aid
Facilities and administrative costs
Revenue and other additions
Educational and general
Federal grants and contracts
State grants and contracts
Local grants and contracts
Private gifts, grants and contracts
Total revenues and other additions
UNIVERSITY OF ALASKA
Restricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks, Rural College
Year Ended June 30, 2014
$
$
1,896,777
-
1,673,020
25,303
22,303
176,151
1,507,453
319,074
70,250
1,896,777
Bristol Bay
$
$
2,325,343
905
905
2,063,530
75,042
186,771
1,761,188
390,399
173,756
2,325,343
Interior
Campus
686,183
137,168
81,967
57,418
10,527
72,088
350,511
149,295
545,545
1,045,351
1,045,351
$
-
$
CRA
Programs
$
$
451,831
-
386,848
37,282
27,701
304,444
147,387
451,831
Community
Technical
College
Schedule 5.111
Sheet 1 of 1
87
87
Revenues and other additions
Educational and general
Federal grants and contracts
State grants and contracts
Local grants and contracts
Private gifts, grants and contracts
Investment income
Endowment income
Sales and services, educational departments
Other sources
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student services
Operation and maintenance of plant
General administration and institutional expense
Student aid
Facilities and administrative costs
Total educational and general expenditures
Transfers
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Restricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Anchorage
Year Ended June 30, 2014
$
$
7,627,131
1,295,100
9,727,919
7,644,476
1,393,513
(155,517)
68,982
13,129,516
3,783,965
44,515,085
(4,845,584)
27,483
363,525
391,008
32,111,472
7,653,929
1,219,074
8,351,943
573
8,098
42,431
632
49,388,152
Total
$
$
6,554,777
498,340
9,657,508
7,618,235
947,562
(155,517)
68,982
12,992,724
3,665,337
41,847,948
(4,845,584)
14,407
324,405
338,812
30,847,800
7,205,567
523,074
8,087,154
573
1,060
42,431
280
46,707,939
Anchorage
583,474
261,820
696,000
136,682
7,038
1,685,014
807,517
115,767
70,411
26,241
445,951
116,234
100,169
1,682,290
2,724
10,922
$
13,646
$
Kenai
Peninsula
$
$
152,550
680,198
11,772
844,520
352
9,126
9,478
680,198
95,471
68,851
352
844,872
Kodiak
$
-
-
17,874
17,874
MatanuskaSusitna
$
$
10,000
1,198
11,198
112,287
795
20,558
6,687
140,327
91,071
59,256
150,327
Prince William
Sound
Schedule 5.2
Sheet 1 of 1
88
88
Revenues and other additions
Educational and general
Federal grants and contracts
State grants and contracts
Private gifts, grants and contracts
Total revenues and other additions
Expenditures and other deductions
Educational and general
Instruction
Academic support
Research
Public service
Student services
General administration and institutional expense
Student aid
Facilities and administrative costs
Total educational and general expenditures
Transfers
Net increase (decrease) in fund balances
Fund balances at beginning of year
Fund balances at end of year
UNIVERSITY OF ALASKA
Restricted Current Funds
Statement of Changes in Fund Balances
University of Alaska Southeast
Year Ended June 30, 2014
$
$
1,442,523
849,247
932,799
260,034
116,434
30,197
1,332,398
508,306
5,471,938
(1,115,034)
(21,610)
39,886
18,276
5,988,258
131,243
445,861
6,565,362
Total
$
$
271,167
34,746
854,229
260,034
68,492
27,446
1,278,894
396,523
3,191,531
(1,115,034)
40,484
40,484
3,846,236
131,243
329,086
4,306,565
Juneau
$
$
$
(21,610)
(598)
(22,208)
-
1,303,381
91,886
1,395,267
352,928
814,501
78,570
47,942
34,678
88,258
1,416,877
$
Sitka
818,428
2,751
18,826
23,525
863,530
838,641
24,889
863,530
Ketchikan
Schedule 5.3
Sheet 1 of 1
89
89
Federal
Department of Agriculture
Department of Commerce
Department of Defense
Department of Education
Department of Energy
Department of Health & Human Services
Department of Housing & Urban Development
Department of the Interior
Department of Justice
Department of Labor
Department of Transportation
National Aeronautics & Space Administration
National Science Foundation
Small Business Administration
Other
Total Federal
State of Alaska
Local Government
Endowment Funds
Private
Tuition Allowance Offset
Total
UNIVERSITY OF ALASKA
Restricted Current Funds
Expenditures and Analysis of
Facilities & Administrative Cost Charges
Year Ended June 30, 2014
$
$
7,939,380
6,471,986
5,160,043
41,277,680
3,523,743
9,477,584
401,677
16,067,681
293,406
1,360,288
1,036,169
14,650,808
53,316,946
1,007,308
485,021
162,469,720
24,847,550
4,787,332
2,628
39,643,161
(9,670,731)
222,079,660
Direct
Expenditures
3.57
2.91
2.33
18.59
1.59
4.27
0.18
7.24
0.13
0.61
0.47
6.59
24.01
0.45
0.22
73.16
11.19
2.16
17.85
(4.36)
100.00
Percent of Total
Restricted Current
Fund Expenditures
$
$
695,746
1,461,785
931,929
731,671
600,824
1,840,052
78,928
2,555,636
84,204
149,528
310,836
3,674,072
7,683,588
181,986
67,844
21,048,629
2,688,650
200,532
6,302,560
30,240,371
10.82
4.19
15.90
-
8.76
22.59
18.06
1.77
17.05
19.41
19.65
15.91
28.70
10.99
30.00
25.08
14.41
18.07
13.99
Facilities & Administrative
Cost Charges
Average
Amount
Effective Rate
Schedule 6.0
Sheet 1 of 1
90
90
150,804
3,372,939
3,523,743
18,815,387
13,971,220
4,165,201
4,325,872
41,277,680
Department of Education
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Statewide
Total Department of Education
Department of Energy
University of Alaska Anchorage
University of Alaska Fairbanks
Total Department of Energy
395,773
4,764,270
5,160,043
Department of Defense
University of Alaska Anchorage
University of Alaska Fairbanks
Total Department of Defense
418,430
6,868,918
652,032
7,939,380
172,934
5,733,519
68,207
497,326
6,471,986
$
Direct
Expenditures
Department of Commerce
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Statewide
Total Department of Commerce
Federal
Department of Agriculture
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Total Department of Agriculture
UNIVERSITY OF ALASKA
Restricted Current Funds
Expenditures and Analysis of
Facilities & Administrative Cost Charges
Year Ended June 30, 2014
0.07
1.52
1.59
8.47
6.29
1.88
1.95
18.59
0.18
2.15
2.33
0.08
2.58
0.03
0.22
2.91
0.19
3.09
0.29
3.57
Percent of Total
Restricted Current
Fund Expenditures
$
38,264
562,560
600,824
145,340
150,371
19,358
416,602
731,671
82,075
849,854
931,929
58,252
1,331,266
10,175
62,092
1,461,785
77,553
508,890
109,303
695,746
25.37
16.68
0.77
1.08
0.46
9.63
20.74
17.84
33.68
23.22
14.92
12.49
18.53
7.41
16.76
Facilities & Administrative
Cost Charges
Average
Amount
Effective Rate
Schedule 6.1
Sheet 1 of 4
91
91
Department of Transportation
University of Alaska Fairbanks
1,036,169
859,308
435,493
47,383
18,104
1,360,288
Department of Labor
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Statewide
Total Department of Labor
2,501,407
13,327,660
238,614
16,067,681
401,677
5,045,546
4,413,255
18,783
9,477,584
270,084
23,322
293,406
$
Direct
Expenditures
Department of Justice
University of Alaska Anchorage
University of Alaska Fairbanks
Total Department of Justice
Department of the Interior
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Total Department of the Interior
Department of Housing & Urban Development
University of Alaska Fairbanks
Federal (continued)
Department of Health & Human Services
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Total Department of Health & Human Services
UNIVERSITY OF ALASKA
Restricted Current Funds
Expenditures and Analysis of
Facilities & Administrative Cost Charges
Year Ended June 30, 2014
0.47
0.39
0.19
0.02
0.01
0.61
0.12
0.01
0.13
1.13
6.00
0.11
7.24
0.18
2.27
1.99
0.01
4.27
Percent of Total
Restricted Current
Fund Expenditures
$
310,836
98,869
39,590
7,565
3,504
149,528
84,204
84,204
357,956
2,151,181
46,499
2,555,636
78,928
603,456
1,231,040
5,556
1,840,052
30.00
11.51
9.09
15.97
19.35
31.18
-
14.31
16.14
19.49
19.65
11.96
27.89
29.58
Facilities & Administrative
Cost Charges
Average
Amount
Effective Rate
Schedule 6.1
Sheet 2 of 4
92
92
State of Alaska
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Statewide
Total State of Alaska
Total federal
7,550,356
15,743,441
131,243
1,422,510
24,847,550
162,469,720
100,615
384,406
485,021
Other
University of Alaska Anchorage
University of Alaska Fairbanks
Total other
2,396,212
50,171,908
748,826
53,316,946
5,016
14,577,295
68,497
14,650,808
1,007,308
$
Direct
Expenditures
Small Business Administration
University of Alaska Anchorage
National Science Foundation
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Total National Science Foundation
Federal (continued)
National Aeronautics & Space Administration
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Total National Aeronautics & Space
UNIVERSITY OF ALASKA
Restricted Current Funds
Expenditures and Analysis of
Facilities & Administrative Cost Charges
Year Ended June 30, 2014
3.40
7.09
0.06
0.64
11.19
73.16
0.05
0.17
0.22
0.45
1.08
22.59
0.34
24.01
6.56
0.03
6.59
Percent of Total
Restricted Current
Fund Expenditures
$
763,404
1,785,800
10,914
128,532
2,688,650
21,048,629
13,181
54,663
67,844
181,986
620,035
6,837,597
225,956
7,683,588
1,279
3,655,835
16,958
3,674,072
10.11
11.34
8.32
9.04
13.10
14.22
18.07
25.88
13.63
30.17
25.50
25.08
24.76
Facilities & Administrative
Cost Charges
Average
Amount
Effective Rate
Schedule 6.1
Sheet 3 of 4
93
93
$
222,079,660
(4,692,461)
(3,863,904)
(1,114,366)
(9,670,731)
Tuition Allowance offset
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Total tuition allowance offset
Total
8,298,185
29,895,451
447,518
1,002,007
39,643,161
Private
University of Alaska Anchorage
University of Alaska Fairbanks
University of Alaska Southeast
Statewide
Total private
1,217,552
3,569,780
4,787,332
2,628
$
Direct
Expenditures
Endowment Funds
University of Alaska Anchorage
Local Government
University of Alaska Anchorage
University of Alaska Fairbanks
Total local government
UNIVERSITY OF ALASKA
Restricted Current Funds
Expenditures and Analysis of
Facilities & Administrative Cost Charges
Year Ended June 30, 2014
100.00
(2.12)
(1.74)
(0.50)
(4.36)
3.74
13.46
0.20
0.45
17.85
-
0.55
1.61
2.16
Percent of Total
Restricted Current
Fund Expenditures
$
$
30,240,371
-
613,742
5,589,263
56,021
43,534
6,302,560
-
44,368
156,164
200,532
-
7.40
18.70
12.52
4.34
-
3.64
4.37
Facilities & Administrative
Cost Charges
Average
Amount
Effective Rate
Schedule 6.1
Sheet 4 of 4
94
94
194,493
197,743
Total fund balances
Total liabilities and fund balances
3,250
3,250
197,743
140,922
56,821
194,493
$
$
Total
FUND BALANCES
Restricted
Federal loan program
Established by donors
LIABILITIES
Accounts payable
Total liabilities
Total assets
ASSETS
Cash, investments and interfunds
Notes receivable
UNIVERSITY OF ALASKA
Student Loan Funds
Balance Sheet
By Major Administrative Unit
June 30, 2014
$
$
61,038
57,788
57,788
3,250
3,250
61,038
21,968
39,070
University
of Alaska
Fairbanks
$
$
135,705
135,705
135,705
-
135,705
117,954
17,751
University
of Alaska
Anchorage
$
$
1,000
1,000
1,000
-
1,000
1,000
-
University
of Alaska
Southeast
Schedule 7.0
Sheet 1 of 1
95
95
$
1,000
1,000
140,922
University of Alaska Southeast
William R. Johnson Loan Fund
Total University of Alaska Southeast
Total Student Loan Funds
42,676
1,788
(220)
(26,624)
(8,525)
500
3,250
1,000
2,723
1,383
579
1,500
1,738
200
21,968
100,458
(18,446)
1,000
5,000
5,000
24,942
117,954
$
Cash,
investments and
interfund
University of Alaska Anchorage
Emergency Student Loan Fund
UAA/Alaska Student/Electronic Loan
Damon Loan Fund
ARCO Emergency Loan Fund
FY84 Shell Emergency Loan Fund
Mat-Su Emergency Student Loan Fund
Total University of Alaska Anchorage
University of Alaska Fairbanks
General Student Loan Fund
Emergency Student Loan Fund
UAF/Sub/Direct Lending/FA
UAF/Un-Sub/Direct Lending/FA
UAF/Plus/Direct Lending/FA
Ameri Corps
AK Advantage Grant
Ralph Cernak Loan Fund
Alaska Miner's Association Loan Fund
C.E. (Jim) Fritts Memorial Load Fund
Volney R. Standard Loan Fund
Ralph R. Stefano Mechanical Engineering Loan Fund
SAME Loan
University Women's Association Art Loan Fund
Total University of Alaska Fairbanks
UNIVERSITY OF ALASKA
Student Loan Funds
Balance Sheet
By Fund
June 30, 2014
$
$
56,821
(695)
18,446
17,751
4,201
220
26,624
8,525
(500)
39,070
Notes and
Accounts
Receivable
$
$
-
(3,250)
-
(3,250)
(3,250)
-
Accounts
Payable
$
$
1,000
1,000
194,493
99,763
1,000
5,000
5,000
24,942
135,705
42,676
5,989
1,000
2,723
1,383
579
1,500
1,738
200
57,788
Fund
Balance
Schedule 7.1
Sheet 1 of 1
96
96
Balances June 30, 2014
Transfers
Nonmandatory
To unrestricted current funds
Net increase (decrease) in fund balance
Expenditures and other deductions
Provision for doubtful notes
Cancellation and assignment costs
Total expenditures and other deductions
Revenues and other additions
Federal
Interest on loans receivable
Other
Total revenues and other additions
Balances July 1, 2013
UNIVERSITY OF ALASKA
Student Loan Funds
Statement of Changes in Fund Balances
By Major Administrative Unit
Year Ended June 30, 2014
$ 194,493
60
-
60
60
$ 194,433
Total
$
$
57,788
-
-
-
57,788
University
of Alaska
Fairbanks
$
$
135,705
60
-
60
60
135,645
University
of Alaska
Anchorage
$
$
1,000
-
-
-
1,000
University
of Alaska
Southeast
Schedule 8.0
Sheet 1 of 1
97
97
Total Student Loan Funds
University of Alaska Fairbanks
General Student Loan Fund
Emergency Student Loan Fund
Ralph Cernak Loan Fund
Society of American Military Engineering Loan Fund
Alaska Miner's Association Loan Fund
C.E. (Jim) Fritts Memorial Loan Fund
Volney R. Standard Loan Fund
Ralph R. Stefano Mechanical Engineering Loan Fund
University Women's Association Art Loan Fund
Total University of Alaska Fairbanks
University of Alaska Anchorage
Emergency Student Loan Fund
Damon Loan Fund
ARCO Emergency Loan Fund
FY84 Shell Emergency Loan Fund
Mat-Su Emergency Student Loan Fund
Total University of Alaska Anchorage
University of Alaska Southeast
William R. Johnson Loan Fund
Total University of Alaska Southeast
UNIVERSITY OF ALASKA
Student Loan Funds
Statement of Changes in Fund Balances
By Fund
Year Ended June 30, 2014
$
$
194,433
$
60
-
1,000
1,000
60
60
$
Revenues
99,703
1,000
5,000
5,000
24,942
135,645
42,676
5,989
1,000
1,738
2,723
1,383
579
1,500
200
57,788
Balances
July 1, 2013
$
$
-
-
-
-
Expenditures
& Transfers
$
$
194,493
1,000
1,000
99,763
1,000
5,000
5,000
24,942
135,705
42,676
5,989
1,000
1,738
2,723
1,383
579
1,500
200
57,788
Balances
June 30, 2014
Schedule 8.1
Sheet 1 of 1
98
98
209,972,612
Total liabilities and fund balances
50,332,093
158,308,388
1,332,131
209,972,612
144,965,365
2,428,402
62,578,845
208,640,481
$
$
Total
Total fund balances
FUND BALANCES
Designated
Established by donors
LIABILITIES
Long-term debt
Total assets
ASSETS
Cash, investments and interfunds
Notes receivable
Other assets
UNIVERSITY OF ALASKA
Endowment and Similar Funds
Balance Sheet
By Major Administrative Unit
June 30, 2014
$
$
207,522,689
206,190,558
50,267,093
155,923,465
1,332,131
207,522,689
144,154,448
2,428,402
60,939,839
Statewide
Programs
& Services
1,357,212
65,000
1,292,212
-
1,357,212
1,357,212
$ 1,357,212
$
University
of Alaska
Fairbanks
1,092,711
1,092,711
-
1,092,711
810,917
281,794
$ 1,092,711
$
University
of Alaska
Anchorage
Schedule 9.0
Sheet 1 of 1
99
Balances June 30, 2014
208,640,481
(4,500,970)
(4,500,970)
Transfers
Nonmandatory transfers
To unrestricted current funds
Total transfers
1,064
3,491
15,256,616
15,261,171
197,821,442
(125,000)
66,162
(58,838)
$
$
Total
Expenditures and other deductions
Retirement of indebtedness
Other
Increase in net indebtedness
Total deductions
Revenues and other additions
Private grants and contracts
Federal grants and contracts
Endowment proceeds and investment income
Total revenues
Balances July 1, 2013
UNIVERSITY OF ALASKA
Endowment and Similar Funds
Statement of Changes in Fund Balances
By Major Administrative Unit
Year Ended June 30, 2014
$
$
206,190,558
(4,500,970)
(4,500,970)
(125,000)
(125,000)
15,284,968
15,284,968
195,281,560
Statewide
Programs
& Services
$
$
1,357,212
-
3,813
3,813
(28,187)
(28,187)
1,389,212
University
of Alaska
Fairbanks
$
$
1,092,711
-
62,349
62,349
1,064
3,491
(165)
4,390
1,150,670
University
of Alaska
Anchorage
Schedule 10.0
Sheet 1 of 1
100
9,071,621
9,071,621
146,711,844
146,719,056
32,000
580,000
705,000
Student Aid
Income restricted for scholarships
University of Alaska Fairbanks
John W. Johnson
UAF George & Sydney Woll Endowment
UAF Zuckerman Endowment
(32,000)
-
-
(2,714)
9,500,686
(426,351)
9,071,621
-
-
-
96,095,973
17,955,016
29,953,234
2,707,621
146,711,844
$
Principal
Additions
(Deductions)
Designated for natural resources
Statewide
Natural Resource Control Fund
Tuition Waiver Program
UA Scholars Program administration
University of Alaska Fairbanks
Cooperative Extension Support
UA Press
UA Scholars
University of Alaska Anchorage
UA Scholars
University of Alaska Southeast
UA Scholars
Total designated for natural resources
Total designated by Board of Regents
Total education and general
Income designated by Board of Regents
Statewide
Land Grant Trust
Land Grant Trust Accumulated Earnings
Grant lands, receivables and other rights
Land Management operating reserve
Total Land Grant Trust Fund
UNIVERSITY OF ALASKA
Endowment and Similar Funds Including Related Unexpended Income
Statement of Changes in Fund Balances
By Fund
Year Ended June 30, 2014
Balances
July 1, 2013
Endowment funds
Education and general
Income restricted for archeology,
paleontology and museum
University of Alaska Fairbanks
Otto Geist Memorial, Geist Road
$
7,212
Total restricted for archeology,
paleontology and museum
7,212
$
580,000
705,000
155,783,465
155,790,677
-
-
-
96,093,259
27,455,702
29,526,883
2,707,621
155,783,465
7,212
7,212
Balances
June 30, 2014
$
-
-
-
11,346,158
13,205,158
13,205,158
-
-
11,346,059
99
1,859,000
1,859,000
Balances
July 1, 2013
$
-
-
-
206,225
(651,269)
(1,306,302)
(1,306,302)
1,986,875
120,000
1,409,375
(4,592,467)
165,082
53,641
(626,333)
(28,700)
(655,033)
Additions
$
-
-
-
206,225
(913,383)
(1,539,716)
(1,539,716)
1,986,875
120,000
1,409,375
(4,854,581)
165,082
53,641
(626,333)
(626,333)
Deductions
Unexpended Income
$
-
11,608,272
13,438,572
13,438,572
-
-
11,608,173
99
1,830,300
1,830,300
-
-
Balances
June 30, 2014
Schedule 10.1
Sheet 1 of 2
101
Income designated for other
University of Alaska Fairbanks
Otto Geist, Nome Property
Total designated for other
Total quasi-endowment funds
Total endowment and similar funds
Income designated for land development
Statewide
College Road Peat Resource Land
Quasi-endowment funds
Education and general
Income designated by Board of Regents
Statewide
Land Grant Trust Fund - Inflation Proofing
Bragaw Building
Inflation Addition Bunnell Park
Total designated by Board of Regents
Other Endowment Funds
Income allocated for other
Statewide
Horace Drury
Total income allocated for other
Total endowment funds
$
65,000
65,000
48,494,716
197,821,442
5,907
28,302,651
20,121,158
48,423,809
140,000
140,000
149,326,726
UNIVERSITY OF ALASKA
Endowment and Similar Funds Including Related Unexpended Income
Statement of Changes in Fund Balances
By Fund
Year Ended June 30, 2014
Balances
July 1, 2013
Endowment funds (continued)
Student Aid (continued)
Income restricted for scholarships (continued)
University of Alaska Anchorage
Alaska Airmen's Association
$
7,280
Damon Foundation Kenai
819,149
UAA NEH Challenge
50,392
UAA NEH Challenge - Accum Earnings
6,349
UAA Clayton & Jean Brockel Endowment
267,500
Total student aid
2,467,670
$
$
1,837,377
10,819,039
-
1,682,685
154,692
1,837,377
8,981,662
(1,218)
(50,392)
(6,349)
(89,959)
Principal
Additions
(Deductions)
$
$
65,000
65,000
50,332,093
208,640,481
5,907
29,985,336
20,275,850
50,261,186
140,000
140,000
158,308,388
7,280
817,931
267,500
2,377,711
Balances
June 30, 2014
$
$
13,227,725
-
-
13,227,725
4,105
16,758
1,704
22,567
Balances
July 1, 2013
$
$
787,038
(511,166)
-
784,093
2,945
787,038
(1,298,204)
4
7,038
1,056
8,098
Additions
$
$
781,148
(753,180)
-
784,093
(2,945)
781,148
(1,534,328)
2,628
2,760
5,388
Deductions
Unexpended Income
$
$
5,890
13,469,739
-
5,890
5,890
13,463,849
4,109
21,168
25,277
Balances
June 30, 2014
Schedule 10.1
Sheet 2 of 2
102
102
UNIVERSITY OF ALASKA
Education Trust of Alaska
Balance Sheet
June 30, 2014
Total liabilities and fund balances
Restricted fund balances
FUND BALANCES
Total liabilities
LIABILITIES
Deposits held in custody for others
Tuition-value guarantee and other liabilities
Total assets
Interest receivable
Cash, investments and interfunds
ASSETS
$
$
19,145,823
15,741,936
3,403,887
3,887
3,400,000
19,145,823
300,298
18,845,525
Schedule 11.0
Sheet 1 of 1
103
103
$ 15,741,936
1,532,987
(700,000)
832,987
Deductions
Other
Administrative expenditures
Provision for Tuition-Value Guarantee
Total deductions
Balance June 30, 2014
5,352,149
408,601
97,557
1,500,616
3,345,375
$ 11,222,774
Total additions
Additions
Investment income
Investment income
Net realized gains and losses
Net unrealized gains and losses
Fees earned
Balance July 1, 2013
UNIVERSITY OF ALASKA
Education Trust of Alaska
Statement of Changes in Fund Balance
Year Ended June 30, 2014
Schedule 12.0
Sheet 1 of 1
104
104
Total liabilities and fund balances
FUND BALANCES
Unrestricted
Retirement of indebtedness
Renewals and replacements
Restricted
Unexpended
Retirement of indebtedness
Investment in plant
Total fund balances
LIABILITIES
Accounts payable and accrued expenses
Capital appropriation advances
Capital lease obligation
Deferred lease revenue
Long-term debt
Total liabilities
ASSETS
Cash, investments and interfunds
Accounts receivable
State appropriations receivable
Other assets
Investment in plant, net
Total assets
UNIVERSITY OF ALASKA
Plant Funds
Combined Balance Sheet
June 30, 2014
$
$
1,497,653,078
16,616,069
1,359,652
1,359,652
1,359,652
7,102,146
1,252,692,171
1,290,450,223
13,165,500
2,090,917
15,256,417
6,429,335
1,002,809
9,133,925
50,000
16,616,069
-
$
$
13,992,410
15,303,844
13,165,500
2,090,917
25,814,298
166,132,140
207,202,855
42,827,735
1,002,809
9,133,925
50,000
1,444,638,609
1,497,653,078
Total
Unexpended
Plant Funds
Schedule 14.0
$
$
21,094,556
7,102,146
21,094,556
13,992,410
-
-
21,094,556
21,094,556
Retirement of
Indebtedness
Funds
Schedule 16.0
$
$
15,303,844
15,303,844
15,303,844
-
15,303,844
15,303,844
Renewal and
Replacement
Funds
Schedule 18.0
1,252,692,171
1,252,692,171
-
25,814,298
166,132,140
191,946,438
1,444,638,609
1,444,638,609
$ 1,444,638,609
$
Investment in
Plant Funds
Schedule 20.0
Schedule 13.0
Sheet 1 of 1
105
105
Total liabilities and fund balances
16,616,069
1,359,652
FUND BALANCES
Restricted
13,165,500
2,090,917
18,225,901
8,039,167
1,002,809
9,133,925
50,000
15,256,417
$
$
Total
Total liabilities
LIABILITIES
Accounts payable and accrued expenses
Unearned revenue (Capital appro advances)
Total assets
ASSETS
Cash, investments and interfunds
Accounts and interest receivable
State appropriations receivable
Other assets
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Balance Sheet
June 30, 2014
$
$
11,150,129
10,272
11,139,857
10,465,770
674,087
11,150,129
2,016,204
9,133,925
-
Direct
Appropriation
Funds
$
$
1,343,639
-
1,343,639
987,620
356,019
1,244,793
1,244,793
-
G.O.
Bond
Funds
$
$
8,935,959
8,582,511
353,448
353,448
-
8,659,434
8,659,434
-
Revenue
Bond
Funds
$
$
3,038,012
1,035,956
2,002,056
941,245
1,060,811
5,023,215
3,970,406
1,002,809
50,000
Grant
Funds
$ (7,851,670)
(8,269,087)
417,417
417,417
-
(7,851,670)
$ (7,851,670)
-
Other
Funds
Schedule 14.0
Sheet 1 of 1
106
106
Balance June 30, 2014
Total transfers
Additions
State appropriations
Federal grants and contracts
State grants and contracts
State Capital RSA's
City/Borough grants and contracts
Corporate grants and contracts
UA Foundation grants and contracts
Other Foundation grants and contracts
Private Gifts - Noncash
Revenue bond proceeds
Interest earned on other invested assets
Bond premium
Other
Total additions
Deductions
Expended for plant facilities
Non-capitalized expenditures
Facilities and administrative costs
Total expended for plant facilities
Transfers
Mandatory transfers
Retirement of indebtedness funds
Nonmandatory transfers
Balance July 1, 2013
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balance
Year Ended June 30, 2014
$
$
1,359,652
38,935
38,935
194,876,117
2,459,954
22,126
197,358,197
158,884,608
5,384,258
567,162
181,079
4,381,751
34,083
19,059
6,661,490
176,113,490
22,565,424
Schedule 15.0
Sheet 1 of 1
107
107
-
FY08 Direct Appropriation SLA 2007 Ch. 30
UAA Allied Health Science Building Construction
UAS Anderson Science Building Renovation
Total FY08 Direct Approp SLA 2007 Ch. 30
FY09 Direct Appropriation SLA 2008 Ch. 29
SW Butro Data Center
UAA Health Sciences Building
UAA WWA Lighting Replacement
UAS Anderson Building Phase II
UAS Anderson Building Phase III
UAS Paul Building Roof Replacement
Note: Transfers are included in deductions.
-
-
FY07 Direct Appropriation SLA 2006 Ch. 82
UAA Allied Health Science Building Construction
Total FY09 Direct Approp SLA 2008 Ch. 29
-
FY06 Direct Appropriation SLA 2005 Ch. 3
UAA KOC Voc Tech Planning
-
-
FY04 Direct Appropriation SLA 2003 Ch. 82
UAA KP Soil Remediation
UAS Replace Fuel Tanks
Total FY04 Direct Approp SLA 2003 Ch. 82
2
FY96 Direct Appropriation SLA 1995 Ch. 103
UAF Virus Free Seed Potatoes
568
9,702
$
Balances
July 1, 2013
FY91 Direct Appropriation SLA 1990 Ch. 208
SW Deferred Maintenance
FY73 Direct Appropriation SLA 1972 Ch. 204
Planning Revolving Fund
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
-
-
-
1,223,786
1,223,786
3
148
151
3
7,745
6,141
3,373
2,768
-
-
-
39,379
864,516
697
4,829
304,406
9,959
$
Deductions
39,379
864,516
697
4,829
304,406
9,959
3
148
151
3
7,745
6,141
3,373
2,768
Additions
$
-
-
-
-
-
-
-
2
9,702
568
Balances
June 30, 2014
Schedule 15.1
Sheet 1 of 13
108
108
Note: Transfers are included in deductions.
FY11 Direct Appropriation SLA 2010 Ch. 43
SW Butrovich Retaining Wall Repair
SW Butrovich Ext Civil Engineering Project
SW Butrovich Sidewalk Repairs
SW Butrovich Supercomputer Energy Conservation Project
UAA Campus Roads, Curbs, Sidewalks
UAA Campus Roof Replacement
UAA Engineering Building Planning
UAA MAC Student Housing Fire System Upgrade
UAA Mechanical/Electrical Systems Renewal
UAA Science Building Renewal
UAA Wendy Williamson Auditorium Seating Replacement
UAA KPC Kachemak Bay Campus Renewal
UAA KPC Kachemak Bay Completion
UAA KPC KBC Planning
UAA KPC KRC Planning
UAA KPC Waterline Connection
UAA KOC Planning
UAA MS Planning
UAA MSC Campus Renewal
UAA MSC HVAC & Boiler Replacement
UAA PW Campus Renewal
UAA PW Planning
Total FY10 Direct Approp SLA 2009 Ch. 15
FY10 Direct Appropriation SLA 2009 Ch. 15
UAA Wendy Williamson Auditorium Seating
UAF Arctic Health Renewal Phase 2
UAF Community Campus Energy Conservation
UAS Annual R&R
UAS Annual R&R Community Campuses
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
Balances
July 1, 2013
-
-
-
$
10,526
17,468
349,842
6,118
1,171
1
95
6,226
7,831
121,734
1
3,454
1,359
26,631
39,458
29,460
22,665
49,392
3,649
25,692
17,460
1,206
114,517
31,509
51,480
8,423
21,637
1,468
Additions
$
10,526
17,468
349,842
6,118
1,171
1
95
6,226
7,831
121,734
1
3,454
1,359
26,631
39,458
29,460
22,665
49,392
3,649
25,692
17,460
1,206
114,517
31,509
51,480
8,423
21,637
1,468
Deductions
$
Balances
June 30, 2014
-
-
-
Schedule 15.1
Sheet 2 of 13
109
109
Note: Transfers are included in deductions.
FY12 Direct Appropriation SLA 2011 Ch. 5
SW Butrovich Sidewalk Repair
UAA AHS Renewal
UAA Building Envelope
UAA Campus Roof Replacement
UAA Campus Wayfinding Signage
UAA EM1 & EM2 Mechanical
UAA Engineering Building Renewal
UAA Library Mechanical Upgrades
UAA MAC Housing Renewal
UAA McDonald Building Renewal
Total FY11 Direct Approp SLA 2010 Ch. 43
FY11 Direct Appropriation SLA 2010 Ch. 43 (continued)
UAF BB Napa Remodel Design
UAF BB MP
UAF Campuswide Energy Rural M&V
UAF Community & Technical College Projects
UAF Community Energy Conservation
UAF ETF High Bay Test Module
UAF ETF Capital Equipment
UAF IA Harper Heating System
UAF Skarland
UAF KU Room Additions
UAF NW Roof Replacement
UAF TVCC Space Revitalization Phase 4
UAS Community Campus Deferred Maintenance
UAS Deferred Maintenance, Juneau
UAS SC Master Plan
UAS KE Campus Projects
UAS SC Projects
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
Balances
July 1, 2013
-
-
-
$
313,076
200,744
2,365
42,357
16,326
87,829
4,199
1,705
973,150
156,286
1,302,426
59,386
40
21,265
20,639
24,384
151,878
90,230
47,222
1,434
17
152
10,873
4,966
55,350
15,900
35,978
21,273
Additions
$
313,076
200,744
2,365
42,357
16,326
87,829
4,199
1,705
973,150
156,286
1,302,426
59,386
40
21,265
20,639
24,384
151,878
90,230
47,222
1,434
17
152
10,873
4,966
55,350
15,900
35,978
21,273
Deductions
$
Balances
June 30, 2014
-
-
-
Schedule 15.1
Sheet 3 of 13
110
110
Note: Transfers are included in deductions.
FY12 Direct Appropriation SLA 2011 Ch. 5 (continued)
UAA Science Building Renewal
UAA Shootout Partnership
UAA Sports Arena
UAA WWA Seating Replacement
UAA KOC Campus Renewal
UAA KPC Boiler/HVAC Renewal
UAA KPC Generator
UAA KPC Student Housing Complex
UAA MSC Parking/Road/Circulation Renovation
UAA MSC Science Lab Renewal
UAA PWS Campus Renewal
UAF Atkinson HP Required Upgrades
UAF BBSL Sprinkler RR12
UAF Campus Wide Housing Sprinklers
UAF Campus Wide Roof Replacement
UAF Cogen Heating Plant Replacement
UAF Critical Electrical Distribution
UAF CTC Hangar Improvements
UAF CTC Roof Project
UAF Campus Wasteline Repairs
UAF Fine Arts Vapor Barrier
UAF Palmer Center DM
UAF VoIP Phase 2
UAF West Ridge DM
UAF KUC Critical Deferred & Voc-Tech
UAF NWC Roof Replacement
UAS Banfield Hall Dormitory Addition
UAS Campus Mining Workforce
UAS Campus Deferred Maintenance/Renewal & Renovation
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
Balances
July 1, 2013
-
$
111,723
548,000
27,591,096
7
1,600
(25,472)
44,306
174,913
3,749
389,274
213,994
(43,018)
9,288
26,156
231,900
(96,798)
1,096,909
143,611
25,202
(72,301)
1,821,678
33,476
39,602
274,789
115,833
(98)
1,288,645
38,469
1,076,549
Additions
$
111,723
548,000
27,591,096
7
1,600
(25,472)
44,306
174,913
3,749
389,274
213,994
(43,018)
9,288
26,156
231,900
(96,798)
1,096,909
143,611
25,202
(72,301)
1,821,678
33,476
39,602
274,789
115,833
(98)
1,288,645
38,469
1,076,549
Deductions
$
Balances
June 30, 2014
-
Schedule 15.1
Sheet 4 of 13
111
111
Note: Transfers are included in deductions.
FY13 Direct Appropriation SLA 2012 Ch. 17
UAA Engineering Bldg Construction/Renovation
UAA McDonald Bldg Renewal
UAA AHS Bldg Renovation
UAA Campus Bldg Env & Roof Replace
UAA Cmpus Mech/Elec/HVAC Upgrade
UAA Campus Roads/Curbs/Sidewalks
UAA MAC Housing Renewal
UAA Campus Wayfinding
UAA Student Rec/WFSC Renov
UAA KPC Goodrich/Ward Bldg Renewal
UAA KOC Campus Renewal
UAA MSC Restroom Upgrades
UAA MSC Door Locks/Card key Access
UAA KPC KBC Campus Roof
UAA PW Wellness Center Renewal
UAF Engineering Bldg Construction
UAF KuC Maintenance Upgrade
UAF Cogen Plant Required Upgrades
UAF Lower Campus Backfill FY13
UAF Fairbanks Waste Line Repairs
UAF Fairbanks Roof Replacement
UAF West Ridge Revitalization
UAF Fine Arts Vapor Barrier
UAF ADA Compliance
Total FY12 Direct Approp SLA 2011 Ch. 5
FY12 Direct Appropriation SLA 2011 Ch. 5 (continued)
UAS Community Campus Deferred Maintenance/Renewal
UAS Annual R&R
UAS SC Annual R&R
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
Balances
July 1, 2013
-
-
-
$
32,873,327
3,302,921
1,415,130
63,998
15,182
142,628
229,366
34,917
59,195
5,094
76,322
240,433
1,182
781
450,153
21,870,062
282,236
(1,188)
808,250
(569)
374,569
1,038,348
55,456
1,418
37,347,741
469,858
6,875
9,889
Additions
$
32,873,327
3,302,921
1,415,130
63,998
15,182
142,628
229,366
34,917
59,195
5,094
76,322
240,433
1,182
781
450,153
21,870,062
282,236
(1,188)
808,250
(569)
374,569
1,038,348
55,456
1,418
37,347,741
469,858
6,875
9,889
Deductions
$
Balances
June 30, 2014
-
-
-
Schedule 15.1
Sheet 5 of 13
112
112
Note: Transfers are included in deductions.
FY14 Direct Appropriation SLA 2013 Ch. 16
UAS R&R Auke Lake Way
UAA Campus Bldg Env & Roof Replace
UAA Campus Mech/Elec/HVAC Upgrades
UAA Campus Roads, Curbs & Sidewalks
UAA EM1 & EM2 Mechanical
UAA Library Old Cores Mech Upgrades
KPC Goodrich/Brockel/Ward Renov
KOC Campus Renewal
PWSCC Campus Renewal
MSC Parking/Road/Circulation
UAA ANSEP Bldg R&R
Total FY13 Direct Approp SLA 2012 Ch. 17
FY13 Direct Appropriation SLA 2012 Ch. 17 (continued)
UAF Elevator Upgrade and Replacemnt
UAF Infrastructure: Roads, etc.
UAF Campus Wide Electrical Upgrades
UAF KuC Critical Renewal Phase 2
UAF Energy Fairbanks Campus
UAF CW Energy Rural
UAF Electric Upgrade-Core Net Inf
UAF Fire Alarm Survey
UAF BBC Life Safety
UAF Core Campus Landscaping
UAF Patty Complex Maint/Upgrades
UAF MBS Code Corrections
UAS Banfield Hall Dormitory
UAS Auke Way Campus Entry
UAS Diesel & Mining Lab Remodel
UAS Campus Pavement Replacement
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
Balances
July 1, 2013
-
-
-
$
3,315
1,011
7,600
26,768
8,844
497,938
162
1,392
162,749
2,938
33,230
72,352,598
251,342
1,270,172
138,589
375,562
2,359,405
164,899
179,743
448
40,000
58,647
179,292
15,343
3,057,084
411,806
450,499
60,556
Additions
$
3,315
1,011
7,600
26,768
8,844
497,938
162
1,392
162,749
2,938
33,230
72,352,598
251,342
1,270,172
138,589
375,562
2,359,405
164,899
179,743
448
40,000
58,647
179,292
15,343
3,057,084
411,806
450,499
60,556
Deductions
$
Balances
June 30, 2014
-
-
-
Schedule 15.1
Sheet 6 of 13
113
113
Note: Transfers are included in deductions.
Total 2010 General Obligation Bonds
32,030
32,030
-
2010 General Obligation Bonds
UAA Community Arena/Athletic Facility
UAA KPC Career & Technical Education Center
UAA KPC Student Housing
UAA MSC Valley Center for Art/Learning
UAA MSC Paramedic Addition
UAA PWS R&R
UAF Life Sciences Research & Teaching Facility
UAF Life Sciences Working Capital
UAF Life Sciences - AHRG
UAF Life Sciences - UTCE
-
10,272
$
Balances
July 1, 2013
Total Direct Appropriation
FY14 Direct Appropriation SLA 2013 Ch. 16
FY14 Direct Appropriation SLA 2013 Ch. 16 (continued)
UAA WFSC Near Term Reno Ph 1
UAF Atikinson Boiler/Turbine
UAF Atkinson Required Upgrades
UAF Critical Electrical Distribution
UAF Main Waste Line Repairs
UAF Main Campus Roof Repairs
UAF West Ridge Facilities DM&R
UAF Campus Wide ADA Compliance
UAF Gruening Ceiling Replacement
UAF Patty Center Revitalization
UAF LT Commons DM & Repurpose
UAF Student Services Renew-Wood Center SU
UAF KuC Critical DM & Voc-Tech
UAF IARC M&R
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
43,540,253
19,215,825
3,514,754
3,037,529
14,312,872
149,421
321,622
153,321
6,011
178,893
2,650,005
115,344,355
2,989,247
296,164
21,842
465,086
1,146,171
23,949
90
8,827
38,783
103,036
13,605
11,718
3,277
83,431
27,321
Additions
$
43,572,283
19,215,825
3,514,754
3,037,529
14,312,872
149,421
321,622
153,321
38,041
178,893
2,650,005
115,344,355
2,989,247
296,164
21,842
465,086
1,146,171
23,949
90
8,827
38,783
103,036
13,605
11,718
3,277
83,431
27,321
Deductions
$
-
-
-
-
10,272
Balances
June 30, 2014
Schedule 15.1
Sheet 7 of 13
114
114
Note: Transfers are included in deductions.
Revenue Bonds
SW Series Q Butrovich Repairs
SW Series S Butrovich Retaining Wall
SW Series T Bond Costs
UAA Series Q Building Envelope
UAA Series Q Cmps Mech Elec HVAC Upgrade
UAA Series Q Cmps Road Curb Sidewalk
UAA Series Q EM1 EM2 Mechanical
UAA Series Q MAC Housing Renov Ph 1
UAA Series Q McDonald Renewal
UAA Series Q KO Campus Renewal
UAA Series Q KP Sprinkler Renov 10 yr
UAA Series Q MS Parking Road Circulation Renewal
UAA Series Q PW Campus Renewal
UAA Series S Allied Health Sciences Renewal
UAA Series S Consortium Lib Mech Upgrade
UAA Series S McDonald Building Renewal
UAA Series S WFSC Near Term Renov Ph1
UAA Series S KP KB Campus Renewal
UAA Series S MS Boilers
UAA Series S MS Parking Roads Circulation
UAA Series S PW Campus Renewal
UAF Power Plant 1991 Bond Proceeds
UAF Series O SFOS Lena Point
UAF Series Q ADA Compl Campuswide
UAF Series Q Atkinson Boiler/Turbine
UAF Series Q Campus Main Waste Line Repair
UAF Series Q Campus Roads Sidewalk Curbs
UAF Series Q Campuswide Energy Rural
UAF Series Q Campuswide Roof Replacement
UAF Series Q Cogen Heating Plant Upgrade
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
165,465
646,784
227,733
4
97,443
47,112
187,927
328,316
8
1
69,285
2,267
(11,208)
8,403,568
41,700
250,000
7,700
62,600
44
108,844
92,777
143,947
331,493
391,117
51,392
(5,179)
1,237,786
Balances
July 1, 2013
$
1,138,840
(1,683,260)
544,420
(370,118)
-
Additions
$
165,465
646,784
3,981
333
4
78,764
38,184
183,630
328,316
8
1
67,287
(11,208)
3,332,448
1,437
2,976
2,976
108,844
61,808
138,993
334,089
10,517
51,392
(5,179)
1,249,470
Deductions
$
(3,981)
227,400
18,679
8,928
4,297
1,998
2,267
1,138,840
3,387,860
544,420
40,263
247,024
4,724
62,600
44
30,969
4,954
(2,596)
10,482
(11,684)
Balances
June 30, 2014
Schedule 15.1
Sheet 8 of 13
115
115
Note: Transfers are included in deductions.
Grants
Federal
UAF Arctic Health CANHR Health Clinic
UAF ARRV Construction Administration
UAF ARRV Construction Contracts No F&A
UAF BBC Applied Sciences Renovation
UAF Harper Renovation Tok'ee
UAF Improving Productivity
UAF Improving Productivity Y@
UAF Pingnatuk 2 USDOE Title III
UAF SFOS Mooring Loft Extension
UAF CC T3 Flight Simulator RM Renovation
UAF KU CANHR Health Clinic
Total Revenue Bonds
Revenue Bonds (continued)
UAF Series Q Critical Electrical Distribution
UAF Series Q CTC Garage
UAF Series Q CTC Roof
UAF Series Q Elevator Upgrade & Replace
UAF Series Q KU Fac Crit Voc-Tech Ph2
UAF Series Q Life Sciences Classroom & Lab Facility
UAF Series Q Lower Campus backfill 2010
UAF Series Q Palmer Center Sustainable Living
UAF Series Q Salisbury Theatre Renovation
UAF Series Q West Ridge Revitalization AHRB Ph3
UAF Series S Atkinson Heat & Turbine Renewal
UAF Series S Campus Main Waste Line Repair
UAF Series S Critical Electrical Distribution
UAS Series Q Auke Lake Entry & Improvments
UAS Series Q Food Service Facility
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
-
33,258,246
1,402,372
436,092
38,926
219,805
(54,839)
5,855,395
(13,841)
1,912
278,709
(109)
788,038
1,995,671
7,431,407
(218)
2,000,000
Balances
July 1, 2013
$
14,046
27,033
69
1,902,316
575,403
1,579,446
726,717
361,224
43,220
67,059
87,725
44,059
621,041
(184,279)
44,059
(250,923)
184,279
-
Additions
$
14,046
27,033
69
1,902,316
575,403
1,579,446
726,717
361,224
43,220
67,059
87,725
24,719,794
1,517,093
30,451
38,926
14,201
(54,839)
4,983,913
(13,841)
27,938
(109)
258,396
1,742,465
7,384,098
(218)
2,000,000
Deductions
$
-
8,582,511
506,320
405,641
21,325
915,541
1,912
(152)
184,279
529,642
253,206
47,309
-
Balances
June 30, 2014
Schedule 15.1
Sheet 9 of 13
116
116
Note: Transfers are included in deductions.
Other Funds
SW Accumulated Interest Earnings
UAA 707 A Street Fire Alarm Panel
UAA 707 A Street Fire Sprinklers
UAA 7th & A Suite 205 Renovation
UAA 1901 Bragaw Improvements WCA
UAA ADMIN Lighting Replacement
UAA AK Airlines Center Restaurant
UAA Alumni Relations Office Renovation
UAA AV Tech Ventilation
UAA Av-Tech Hanger Roof Replacement
UAA Bookstore Renovation
UAA Bragaw Office Complex Purchase
UAA Campus Security Cameras
Grants (continued)
State
UAA AK Airlines Center Restaurant
UAA Building K Interior Renovation Ph II
UAA Integrated Science Facility Ph III
UAA Planning & Energy
UAA KP Fire Training Center Repair & Equipment Acquisition
UAF CTC Garage RSA
UAF FMATS Street Light
UAF FY07 Alaska-Canada Rail Link Project
UAF FY09 RITA MCS Rainfall Frequency AK Highway
UAS Sitka Hangar Code Corrections
Private
UAA ANSEP J&L Properties
Total Grants
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
241,878
127,525
139,240
2,414
62,354
48,156
59,000
222,400
(14,482,257)
612,176
(68,166)
(4,272)
40,000
23,894
-
Balances
July 1, 2013
$
(25,000)
300,000
-
34,083
7,591,582
1,425,000
(14,900)
277,468
200,000
203,887
81,937
(858)
707
Additions
$
129,436
143,988
100
10,312
62,354
(16,754)
(44,083)
58,520
206,646
596
(482,775)
532,077
6,551,354
570,000
(14,900)
277,468
100,000
152,742
81,937
(858)
707
Deductions
$
216,878
(1,911)
(4,748)
2,314
(10,312)
16,754
92,239
480
15,754
299,404
(13,999,482)
80,099
(34,083)
1,035,956
855,000
40,000
23,894
100,000
51,145
-
Balances
June 30, 2014
Schedule 15.1
Sheet 10 of 13
117
117
Note: Transfers are included in deductions.
Other Funds
UAA COH PSB 124 A-D Construction
UAA CPISB ADA Accessibility
UAA Cuddy Steam Plant
UAA Diplomacy 4th Floor
UAA Diplomacy Renovation
UAA EM1/EM2 Fire Panel (FCC)
UAA EM2 Cooling Well Project
UAA EM2 Generator
UAA Engineering Spine Elevator
UAA Fine Arts Recital Hall Renovation
UAA Hartlieb Bldg Kiln Installation
UAA Health Campus Pedestrian Bridge
UAA Library Student Study Areas Fl 1&2
UAA MAC Housing Security
UAA MAC Stairwell/Roof Repairs
UAA PSB166 Lighting Replacement
UAA Rasmuson House Renovations
UAA RH101 Renovations
UAA RH110 Renovations
UAA RH117 Renovations
UAA Seward Highway Sign
UAA SMH Fire Alarm Panel
UAA SSB 107 ITS Renovation
UAA SSB170 Computer Floor Removal
UAA SSB ITS Reception Renovation
UAA University Center Heating/Cooling
UAA University Lake Building Renovation
UAA Wells Fargo Improvements
UAA Wendy Williamson Auditorium Lighting
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
53,807
4,748
201,615
25,000
1,326
111,926
84,435
200,328
169,572
13,431
19,305
1,045,344
173,118
102,177
66,310
79,292
116,878
117,387
2,806
49,253
25
1,002
19,350
8,438
Balances
July 1, 2013
$
85,000
942,776
4,358
140,325
-
Additions
$
53,807
201,615
111,926
67,322
44,260
167,641
5,763
8,975
762,324
173,118
(7,060)
82,486
65,717
97,206
116,878
117,846
49,253
83,421
-
Deductions
$
4,748
25,000
1,326
85,000
17,113
156,068
1,931
13,431
937,013
10,330
283,020
7,060
19,691
593
(17,914)
(459)
7,164
56,904
25
1,002
19,350
8,438
Balances
June 30, 2014
Schedule 15.1
Sheet 11 of 13
118
118
Note: Transfers are included in deductions.
Other Funds (continued)
UAA Wendy Williamson Auditorium Seating
UAA KOC Campus Center Split System A/C
UAA KOC Siding Replacement
UAA KBC Homer Drainage Project
UAA KPC Generator Project
UAA KPC Library Renovation
UAA KPC Parking Lot Lighting Project
UAA KPC Ward 104 Art Remodel
UAA KPC Water Room
UAA MSC Snodgrass Partial Roof Replacement
UAA MSC Student Services Remodel
UAF & UA VoIP Ph 2
UAF BB Outside Stairway
UAF BBC Applied Sciences
UAF BBC Facilities Projects
UAF Brooks Building Flood Repair
UAF CANHR Health Clinics
UAF CTC Aviation Hangar
UAF CTC Hangar Office Space
UAF IAC Harper Doors
UAF IARC 106 Room Modification
UAF McLean Water Heater Conversion
UAF P3 Student Housing and Dining
UAF SFOS Seward Marine Center Orca Building
UAF Solar Study
UAF Sustainable Village Master Plan
UAF Veterinary Medicine Program
UAF Whitaker Hall Replacement
UAF CC Facilities Projects
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
7,970
17,615
135,500
331,060
13,421
18,880
67
744
166,888
72,464
215,459
(2,539,691)
44,768
19,089
784,695
(1,750,000)
39,631
-
Balances
July 1, 2013
$
156,868
182,961
232,062
270,000
288,500
400,000
340,000
250,000
67,310
334,000
100,000
34,400
100,000
220,000
309,000
Additions
$
8,000
1,618
139,377
331,060
24,134
1,348
17,009
67
(52,786)
(1,373)
108,544
7,160
79,116
10,093
(140,094)
17,108
19,439
26,711
243,158
100,000
31,848
775
3,475
Deductions
$
(30)
17,615
155,250
(3,877)
172,248
230,714
1,871
270,000
744
219,674
73,837
106,915
281,340
(79,116)
(10,093)
(1,999,597)
340,000
27,660
(350)
223,289
608,847
(1,416,000)
42,183
100,000
219,225
305,525
Balances
June 30, 2014
Schedule 15.1
Sheet 12 of 13
119
119
Note: Transfers are included in deductions.
22,565,424
$
Total Unexpended Plant Funds
215,311
189,612
1,250,000
335,906
(10,730,852)
$
Balances
July 1, 2013
Total Other Funds
Other Funds (continued)
UAF KuC Classroom Expansion
UAF KuC Electrical & A/C
UAF KuC Facilities Projects
UAF NWC Facilities Projects
UAF NWC Nagozruk Restroom Renovation
UAF NWC Science Building Remodel
UAS Freshman Dorm-Working Capital
UAS Freshman Residence Hall Dorm Heat System
UAS Dorm Phase II BRC Receipts
UAS Dorm Phase II Working Capital
Projects
UNIVERSITY OF ALASKA
Unexpended Plant Funds
Statement of Changes in Fund Balances
By Funding Source
Year Ended June 30, 2014
$
$
176,180,800
9,660,551
260,000
63,600
285,000
3,100,000
1,219,391
Additions
$
$
197,386,572
7,198,786
215,351
(125,000)
2,691
64,043
335,906
2,433,207
493,886
Deductions
$
$
1,359,652
(8,269,087)
(40)
125,000
257,309
63,600
125,569
285,000
1,250,000
666,793
725,505
Balances
June 30, 2014
Schedule 15.1
Sheet 13 of 13
120
120
$
$
13,992,410
7,102,146
21,094,556
21,094,556
Total
$
$
356
356
356
General
Revenue
Payment Fund *
$
$
7,101,790
7,101,790
7,101,790
General
Revenue
Reserve Fund *
$
$
109,673
109,673
109,673
General
Revenue
Interest Reserve
* Represents payment and reserve funds maintained for general revenue bond issuances of all Major Administrative Units.
Unrestricted
Restricted
Total fund balances
FUND BALANCES
Cash, investments and interfunds
ASSETS
UNIVERSITY OF ALASKA
Retirement of Indebtedness Funds
Balance Sheet
By Major Administrative Unit
June 30, 2014
$
$
965,333
965,333
965,333
University of
Alaska
Statewide
10,393,974
$ 10,393,974
$ 10,393,974
University of
Alaska
Fairbanks
$
$
89,831
89,831
89,831
University of
Alaska
Anchorage
2,433,599
$ 2,433,599
$ 2,433,599
University of
Alaska
Southeast
Schedule 16.0
Sheet 1 of 1
121
121
24,419,845
21,094,556
Transfers
Balances June 30, 2014
798
(874,864)
(874,066)
13,234,885
10,295,770
6,200,131
1,484
(861,395)
50,118
15,686,108
$
$
Total
Deductions
Retirement of indebtedness
Interest on indebtedness
Bond costs
Transfer to escrow agent
Increase in indebtedness
Other
Total deductions
Additions
Investment income
Amortization of (premium) discount
Bond proceeds
Total additions
Balances July 1, 2013
UNIVERSITY OF ALASKA
Retirement of Indebtedness Funds
Statement of Changes in Fund Balances
By Major Administrative Unit
Year Ended June 30, 2014
$
$
959,483
1,296,728
250,000
53,289
3,335
306,624
(30,621)
(30,621)
-
University
of Alaska
Statewide
Summary
Schedule 17.1
$ 10,393,974
16,137,680
6,190,142
4,212,718
(861,395)
31,969
9,573,434
24,263
(523,773)
(499,510)
$ 4,329,238
University
of Alaska
Fairbanks
Summary
Schedule 17.2
$
$
89,831
4,977,569
3,144,628
1,532,649
10,072
4,687,349
51
(232,440)
(232,389)
32,000
University
of Alaska
Anchorage
Summary
Schedule 17.3
$ 2,433,599
2,120,080
711,000
401,475
7,395
1,119,870
6,332
(88,030)
(81,698)
$ 1,515,087
University
of Alaska
Southeast
Summary
Schedule 17.4
$
$
356
(12,212)
-
26
26
12,542
General
Revenue
Bond
Payment Fund
$ 7,101,790
(100,000)
-
652
652
$ 7,201,138
General
Revenue
Bond
Reserve Fund
$
$
109,673
-
1,484
3,197
4,681
(30,526)
(30,526)
144,880
General
Revenue
Bond
Interest Reserve
$
$
5,850
-
(5,850)
(5,850)
-
-
Debt
Service
Fee
Assessment
Schedule 17.0
Sheet 1 of 1
122
122
Balances June 30, 2014
Transfers
$
959,483
1,296,728
250,000
53,289
3,335
306,624
Deductions
Retirement of indebtedness
Interest on indebtedness
Bond costs
Transfer to escrow agent
Other
Total deductions
-
(30,621)
(30,621)
$
Total
Additions
Amortization of (premium) discount
Bond proceeds
Total additions
Balances July 1, 2013
UNIVERSITY OF ALASKA
Retirement of Indebtedness Funds
Statement of Changes in Fund Balances
University of Alaska Statewide
Year Ended June 30, 2014
$
$
-
-
130,226
125,000
5,989
2,882
133,871
3,645
3,645
Series M
$
$
-
207,891
279,665
65,000
3,353
124
68,477
(3,297)
(3,297)
Series Q
$
$
-
-
43,537
25,369
112
25,481
(18,056)
(18,056)
Series R
General Revenue Bonds
$
$
-
751,592
843,300
60,000
18,578
217
78,795
(12,913)
(12,913)
Series S
Schedule 17.1
Sheet 1 of 1
123
123
Balances June 30, 2014
$10,393,974
16,137,680
6,190,142
4,212,718
(861,395)
31,969
9,573,434
Deductions
Retirement of indebtedness
Interest on indebtedness
Bond costs
Transfer to escrow agent
Increase in indebtedness
Other
Total deductions
Transfers
24,263
(523,773)
(499,510)
$ 4,329,238
Total
Additions
Investment income
Amortization of (premium) discount
Bond proceeds
Total additions
Balances July 1, 2013
UNIVERSITY OF ALASKA
Retirement of Indebtedness Funds
Statement of Changes in Fund Balances
University of Alaska Fairbanks
Year Ended June 30, 2014
$
$
-
770,364
721,142
49,222
770,364
-
-
Lease
Purchases
$
$
-
-
861,395
(861,395)
-
-
-
Student
Dining
Capital Lease
3,404
3,404
-
$
-
288,475
275,000
8,216
8,663
291,879
$
Series L
204
40,207
40,411
-
$ 510,604
1,752,866
919,000
359,487
4,186
1,282,673
$
Series N
725,000
212,001
2,837
939,838
379
(10,827)
(10,448)
-
$ 948,317
1,898,603
$
Series O
311
(57,508)
(57,197)
7,000
$ 778,074
2,024,554
915,000
276,154
5,129
1,196,283
$
Series P
$ 2,488,152
4,284,306
1,845,000
1,432,897
6,020
3,283,917
7,365
(206,328)
(198,963)
$ 1,686,726
Series Q
General Revenue Bonds
-
$104,622
944,970
315,000
406,728
2,152
723,880
42
(116,510)
(116,468)
$
Series R
2,525,298
475,000
606,618
2,982
1,084,600
506
(176,211)
(175,705)
-
$ 1,264,993
$
Series S
$
$
453,442
(17,529)
-
2,216
2,216
468,755
Athletics
Debt Service
$
$
448,963
(68,486)
-
2,275
2,275
515,174
Elvey Bldg
Cooling
Debt Service
1,513,513
-
3,971
3,971
-
$ 1,517,484
$
Life Science
Building
Debt Service
$
$
212,268
(111,436)
-
1,204
1,204
322,500
Patty
Arena
Debt Service
$
$
585,219
332,182
-
611
611
252,426
IARC
Debt Service
$
$
1,081,836
-
-
5,179
5,179
1,076,657
WRRB
Sinking Fund
Schedule 17.2
Sheet 1 of 1
124
124
$
89,831
4,977,569
Transfers
Balances June 30, 2014
3,144,628
1,532,649
10,072
4,687,349
Deductions
Retirement of indebtedness
Interest on indebtedness
Bond costs
Transfer to escrow agent
Other
Total deductions
32,000
51
(232,440)
(232,389)
$
Total
Additions
Investment income
Amortization of (premium) discount
Bond proceeds
Total additions
Balances July 1, 2013
UNIVERSITY OF ALASKA
Retirement of Indebtedness Funds
Statement of Changes in Fund Balances
University of Alaska Anchorage
Year Ended June 30, 2014
$
$
-
-
-
1,501,101
1,233,746
266,254
1,101
1,501,101
AHFC
Student
Housing
$
$
-
-
-
181,207
175,882
5,325
181,207
Lease
Purchases
$
$
-
-
31,255
30,000
1,633
692
32,325
1,070
1,070
Series M
$
$
-
146,947
125,000
35,412
497
160,909
13,962
13,962
-
Series N
$
$
-
64,970
55,000
14,003
220
69,223
4,253
4,253
-
Kenai
Series N
448
448
-
$
-
844,931
375,000
467,857
2,522
845,379
$
Series O
$
$
-
-
-
(20,003)
(20,003)
(20,003)
(20,003)
Series P
-
$
-
305,396
183,750
96,462
526
280,738
(24,658)
(24,658)
$
Series Q
General Revenue Bonds
-
$
-
38,346
26,250
9,427
66
35,743
(2,603)
(2,603)
$
Kenai
Series Q
$
$
-
-
904,443
505,000
309,911
2,316
817,227
(87,216)
(87,216)
Series R
$
$
-
-
901,193
435,000
346,368
2,132
783,500
(117,693)
(117,693)
Series S
$
$
89,831
57,780
-
51
51
32,000
Kenai
Debt Service
Schedule 17.3
Sheet 1 of 1
125
125
$ 2,433,599
2,120,080
Transfers
Balances June 30, 2014
711,000
401,475
7,395
1,119,870
6,332
(88,030)
(81,698)
$ 1,515,087
Total
Deductions
Retirement of indebtedness
Interest on indebtedness
Bond costs
Transfer to escrow agent
Other
Total deductions
Additions
Investment income
Amortization of (premium) discount
Bond proceeds
Total additions
Balances July 1, 2013
UNIVERSITY OF ALASKA
Retirement of Indebtedness Funds
Statement of Changes in Fund Balances
University of Alaska Southeast
Year Ended June 30, 2014
$
$
-
-
223,989
215,000
9,720
4,958
229,678
5,689
5,689
Series M
$
$
-
-
137,636
91,000
41,558
466
133,024
(4,612)
(4,612)
Series N
575,081
40,000
28,336
206
68,542
(427)
(427)
-
$ 506,112
$
Series O
$ 786,018
324,336
170,000
77,616
461
248,077
3,243
(19,309)
(16,066)
$ 725,825
Series Q
General Revenue Bonds
$
$
-
-
502,949
195,000
243,242
1,288
439,530
(63,419)
(63,419)
Series R
350,859
1,003
16
1,019
(5,952)
(5,952)
-
$ 343,888
$
Series S
$ 251,598
(563)
-
938
938
$ 251,223
DEC Lab
$ 291,076
5,107
-
1,109
1,109
$ 284,860
Gitkov
$
$
254,907
686
-
1,042
1,042
253,179
Housing
Schedule 17.4
Sheet 1 of 1
This page intentionally left blank
126
126
127
127
$
$
ASSETS
Cash, investments and interfunds
FUND BALANCES
Unrestricted
UNIVERSITY OF ALASKA
Renewals and Replacements Funds
Balance Sheet
June 30, 2014
15,303,844
15,303,844
Total
$
$
3,844,497
3,844,497
Statewide
$
$
2,943,650
2,943,650
University
of Alaska
Fairbanks
$
$
7,276,842
7,276,842
University
of Alaska
Anchorage
$
$
1,238,855
1,238,855
University
of Alaska
Southeast
Schedule 18.0
Sheet 1 of 1
128
128
Balances June 30, 2014
Transfers
Nonmandatory
Unrestricted current funds
Total transfers
Investment income
Balances July 1, 2013
UNIVERSITY OF ALASKA
Renewals and Replacements Funds
Statement of Changes in Fund Balances
By Major Administrative Unit
Year Ended June 30, 2014
$ 15,303,844
1,610,419
1,610,419
65,455
$ 13,627,970
Total
$ 3,844,497
1,000,000
1,000,000
13,618
$ 2,830,879
Statewide
193,819
193,819
13,338
2,736,493
$ 2,943,650
$
University
of Alaska
Fairbanks
$ 7,276,842
411,600
411,600
32,592
$ 6,832,650
University
of Alaska
Anchorage
$ 1,238,855
5,000
5,000
5,907
$ 1,227,948
University
of Alaska
Southeast
Schedule 19.0
Sheet 1 of 1
129
129
Cash, investments and interfunds
$
Investment in plant, net of accumulated depreciation
Land
Buildings
Infrastructure
Equipment
Plant in process of construction
Library books and media
Museum art and artifacts
Other capitalizable assets
Leasehold improvements
Intangible assets
Investment in plant, net
Total assets
LIABILITIES
Long-term debt
Notes
Revenue bonds
Installment contracts
Long-term debt
Capital lease obligation
Total liabilities
FUND BALANCES
Restricted
Total liabilities and fund balances
$
ASSETS
UNIVERSITY OF ALASKA
Investment in Plant Funds
Balance Sheet
By Major Administrative Unit
June 30, 2014
950,036
950,036
950,036
14,636,249
$ 15,586,285
1,252,692,171
1,444,638,609
-
13,654,573
150,872,575
1,604,992
166,132,140
25,814,298
191,946,438
$
263,418
10,149,993
1,163,691
2,588,444
93,008
1,327,731
15,586,285
15,586,285
39,375,896
731,705,649
49,991,082
56,102,101
525,466,760
11,051,131
6,641,968
10,861,360
13,442,662
1,444,638,609
1,444,638,609
Total
Statewide
Programs
and Services
$
$
659,123,384
784,203,673
97,660,999
1,604,992
99,265,991
25,814,298
125,080,289
2,869,685
365,878,805
41,066,169
35,328,929
317,225,838
6,650,707
3,184,515
4,025,250
7,973,775
784,203,673
784,203,673
-
University
of Alaska
Fairbanks
Schedule 20.1
$
$
-
515,748,670
568,404,294
13,654,573
39,001,051
52,655,624
52,655,624
30,990,745
321,920,337
6,178,630
15,402,757
185,739,801
3,719,582
2,682,786
1,334,749
434,907
568,404,294
568,404,294
University
of Alaska
Anchorage
Schedule 20.2
$
$
63,183,868
76,444,357
13,260,489
13,260,489
13,260,489
5,252,048
33,756,514
1,582,592
2,781,971
22,501,121
680,842
681,659
4,173,630
5,033,980
76,444,357
76,444,357
-
University
of Alaska
Southeast
Schedule 20.3
Schedule 20.0
Sheet 1 of 1
130
130
Restricted
Total liabilities and fund balances
FUND BALANCES
Total liabilities
Capital lease obligation
Long-term debt
Long-term debt
Revenue bonds
Installment contracts
LIABILITIES
Investment in plant, net
Investment in plant, net of accumulated depreciation
Land
Buildings
Infrastructure
Equipment
Plant in process of construction
Library books and media
Museum art and artifacts
Other capitalizable assets
Leasehold improvements
ASSETS
UNIVERSITY OF ALASKA
Investment in Plant Funds
Balance Sheet
University of Alaska Fairbanks
June 30, 2014
659,123,384
125,080,289
25,814,298
99,265,991
97,660,999
1,604,992
784,203,673
2,869,685
365,878,805
41,066,169
35,328,929
317,225,838
6,650,707
3,184,515
4,025,250
7,973,775
$ 784,203,673
$
Total
632,843,338
125,080,289
25,814,298
99,265,991
97,660,999
1,604,992
757,923,627
2,506,343
341,539,709
41,066,169
34,866,728
316,415,690
6,389,226
3,140,737
4,025,250
7,973,775
$ 757,923,627
$
Fairbanks
3,502,300
-
-
-
-
3,502,300
246,652
3,122,827
93,746
31,575
7,500
-
$ 3,502,300
$
Chukchi
$13,448,199
13,448,199
-
-
-
-
13,448,199
$
12,996,034
135,161
83,431
207,173
26,400
-
Kuskokwim
$
$
9,329,547
9,329,547
-
-
-
-
9,329,547
116,690
8,220,235
233,294
726,717
22,733
9,878
-
Northwest
Schedule 20.1
Sheet 1 of 1
131
131
Total
Restricted
Total liabilities and fund balances
FUND BALANCES
Long-term debt
Notes
Revenue bonds
Installment contracts
Long-term debt
Total liabilities
LIABILITIES
Investment in plant, net
$
568,404,294
515,748,670
13,654,573
39,001,051
52,655,624
52,655,624
568,404,294
Cash, investments and interfunds
$
Investment in plant, net of accumulated depreciation
Land
30,990,745
Buildings
321,920,337
Infrastructure
6,178,630
Equipment
15,402,757
Plant in process of construction
185,739,801
Library books and media
3,719,582
Museum art and artifacts
2,682,786
Other capitalizable assets
1,334,749
Leasehold improvements
434,907
ASSETS
UNIVERSITY OF ALASKA
Investment in Plant Funds
Balance Sheet
University of Alaska Anchorage
June 30, 2014
$
$
-
468,576,962
417,355,119
13,654,573
37,567,270
51,221,843
51,221,843
468,576,962
29,001,023
253,652,581
3,074,645
13,146,997
164,376,849
2,998,206
808,985
1,082,769
434,907
Anchorage
$
$
-
46,656,069
45,811,415
844,654
844,654
844,654
46,656,069
1,109,722
40,556,036
2,051,884
916,883
1,611,511
179,935
154,347
75,751
-
Kenai
Peninsula
$
$
-
3,878,200
3,730,215
147,985
147,985
147,985
3,878,200
300,000
2,335,014
126,390
448,504
527,124
57,741
14,267
69,160
-
Kodiak
$
$
20,244,843
20,128,372
116,471
116,471
116,471
20,244,843
530,000
17,547,129
104,276
320,037
76,744
1,666,657
-
-
Prince William
Sound
Schedule 20.2
Sheet 1 of 1
132
132
Restricted
Total liabilities and fund balances
FUND BALANCES
76,444,357
63,183,868
13,260,489
Total liabilities
13,260,489
76,444,357
5,252,048
33,756,514
1,582,592
2,781,971
22,501,121
680,842
681,659
4,173,630
5,033,980
13,260,489
$
$
Total
Long-term debt
Long-term debt
Revenue bonds
LIABILITIES
Investment in plant, net
Investment in plant, net of accumulated depreciation
Land
Buildings
Infrastructure
Equipment
Plant in process of construction
Library books and media
Museum art and artifacts
Other capitalizable assets
Leasehold improvements
ASSETS
UNIVERSITY OF ALASKA
Investment in Plant Funds
Balance Sheet
University of Alaska Southeast
June 30, 2014
$
$
58,842,654
45,582,165
13,260,489
13,260,489
13,260,489
58,842,654
5,201,618
18,449,149
1,582,592
2,146,706
22,501,121
580,443
652,919
2,694,126
5,033,980
Juneau
7,151,300
-
-
-
7,151,300
50,430
5,299,160
214,598
93,608
14,000
1,479,504
-
$ 7,151,300
$
Ketchikan
$
$
10,450,403
10,450,403
-
-
-
10,450,403
10,008,205
420,667
6,791
14,740
-
Sitka
Schedule 20.3
Sheet 1 of 1
133
Total buildings
BUILDINGS
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
Total land
LAND
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Investment in Plant
Year Ended June 30, 2014
$
17,034,210
27,009,815
3,359,607
5,830,356
224,252
295,077
519,139
471,966,812
28,114,254
7,963,762
22,585,141
18,871,789
69,237,690
10,988,059
14,607,769
77,143,300
11,924,803
67,059
6,655,342
3,854,700
698,426,688
5,184,503
17,362,989
6,946,493
1,402,302,476
368,940
30,046,527
1,418,378
-
5,415,020
50,430
38,170,920
437,000
135,491
-
28,564,023
974,231
300,000
50,000
530,000
845,887
-
$
Additions
1,660,456
246,652
116,690
263,418
Balances
July 1, 2013
$
-
-
-
3,455,879
3,455,879
-
-
-
-
213,402
213,402
-
Reductions
$
1,475,989,897
66,006,063
11,283,136
15,126,908
489,001,022
55,124,069
7,963,762
25,944,748
24,702,145
710,351,491
5,251,562
24,018,331
10,801,193
30,415,467
39,375,896
5,201,618
50,430
29,001,023
1,109,722
300,000
50,000
530,000
2,506,343
246,652
116,690
263,418
Balances
June 30, 2014
$
-
-
-
-
-
744,284,248
47,556,914
5,983,976
5,118,703
235,348,441
14,568,033
5,628,748
18,115,171
7,155,016
368,811,782
2,128,735
11,022,297
2,580,958
20,265,474
Accumulated
Depreciation
June 30, 2014
Schedule 22.0
$
731,705,649
18,449,149
5,299,160
10,008,205
253,652,581
40,556,036
2,335,014
7,829,577
17,547,129
341,539,709
3,122,827
12,996,034
8,220,235
10,149,993
39,375,896
5,201,618
50,430
29,001,023
1,109,722
300,000
50,000
530,000
2,506,343
246,652
116,690
263,418
Net Assets
June 30, 2014
Schedule 21.0
Sheet 1 of 5
134
Total equipment
INFRASTRUCTURE
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
Total infrastructure
EQUIPMENT
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Investment in Plant
Year Ended June 30, 2014
$
1,209,752
9,582,567
34,814
9,396
2,243,975
304,332
123,480
129,955
375,173
111,918
207,390
10,121,044
127,839,127
300,612
263,532
483,827
38,280,992
1,787,282
592,943
1,503,621
988,409
5,011,108
590,428
694,299
14,332,752
160,076
12,282,544
6,108,258
79,370,687
188,457,224
170,000
-
11,559,509
2,900,857
210,650
1,342,986
173,792
1,264,669
10,687,799
-
$
Additions
56,702,293
135,772
-
236,570
Balances
July 1, 2013
$
-
-
-
-
6,656,426
77,342
189,132
85,290
1,956,948
304,451
1,793
124,216
79,051
3,504,911
9,987
6,982
21,987
294,336
Reductions
$
196,133,550
5,308,939
513,214
816,399
38,568,019
1,787,163
714,630
1,509,360
909,358
133,916,783
290,625
291,364
471,236
11,036,460
6,268,334
91,653,231
11,729,509
2,900,857
210,650
1,342,986
173,792
67,390,092
135,772
-
1,501,239
Balances
June 30, 2014
$
140,031,449
3,162,233
298,616
395,732
25,421,022
870,280
266,126
939,024
589,321
99,050,055
196,879
156,203
237,942
8,448,016
41,662,149
4,685,742
8,654,864
848,973
84,260
521,551
69,516
26,323,923
135,772
-
337,548
Accumulated
Depreciation
June 30, 2014
Schedule 22.0
$
56,102,101
2,146,706
214,598
420,667
13,146,997
916,883
448,504
570,336
320,037
34,866,728
93,746
135,161
233,294
2,588,444
1,582,592
49,991,082
3,074,645
2,051,884
126,390
821,435
104,276
41,066,169
-
1,163,691
Net Assets
June 30, 2014
Schedule 21.0
Sheet 2 of 5
135
Total library books and media
Total plant in process of construction
LIBRARY BOOKS AND MEDIA
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
PLANT IN PROCESS OF CONSTRUCTION
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Investment in Plant
Year Ended June 30, 2014
$
284,486
297
1,879
213
199,490
14,063
12,195
46,161
4,057
31,080,294
137,070
940,302
436,586
15,192,454
887,501
788,404
1,600,781
509,069
55,623,028
603,560
31,822
8,897
-
-
36,053
3,268,013
548,535
197,966
221,340,196
12,755,551
269,378
511,655
10,129,898
1,596,351
79,738
398,105,741
97,882,609
6,953,908
3,010
15,199,577
1,151,978
84,432,598
21,820,538
524,114
7,384,347
4,678,378
1,531,098
80,966,502
67,059
1,536,114
2,511,757
$
Additions
259,000,073
5,202,659
2,113,125
1,143,922
Balances
July 1, 2013
$
-
-
-
-
-
93,979,177
384,328
1,865,729
591,393
17,938,358
27,162,935
3,359,607
5,830,356
23,550,885
67,059
6,655,342
3,898,165
2,675,020
Reductions
$
-
56,226,588
3,299,835
557,432
197,966
15,391,944
901,564
800,599
1,646,942
513,126
31,364,780
137,367
942,181
436,799
36,053
525,466,760
22,501,121
-
164,376,849
1,611,511
527,124
19,224,317
-
316,415,690
83,431
726,717
Balances
June 30, 2014
$
-
-
-
-
-
45,175,457
2,719,392
463,824
191,175
12,393,738
721,629
742,858
1,239,986
436,382
24,975,554
105,792
735,008
414,066
36,053
Accumulated
Depreciation
June 30, 2014
Schedule 22.0
$
-
11,051,131
580,443
93,608
6,791
2,998,206
179,935
57,741
406,956
76,744
6,389,226
31,575
207,173
22,733
-
525,466,760
22,501,121
-
164,376,849
1,611,511
527,124
19,224,317
-
316,415,690
83,431
726,717
Net Assets
June 30, 2014
Schedule 21.0
Sheet 3 of 5
136
Total other capitalizable assets
OTHER CAPITALIZABLE ASSETS
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
University of Alaska Southeast
Juneau
Ketchikan
Total museum art and artifacts
MUSEUM ART AND ARTIFACTS
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Investment in Plant
Year Ended June 30, 2014
$
34,698
1,561,771
6,091,688
196,492
301,962
407,319
4,937,977
381,227
2,970,449
89,630
-
15,644,884
368,559
95,600
28,667,590
1,284,350
241,882
566,618
-
652,919
14,000
14,740
6,075,350
348,122
9,000
8,218
35,000
-
460,863
145,347
6,049
3,530
1,666,657
166,278
-
$
Additions
2,974,459
7,500
26,400
9,878
93,008
Balances
July 1, 2013
$
Reductions
-
-
-
-
-
-
-
-
-
-
$
31,638,039
4,937,977
1,942,998
6,126,386
196,492
301,962
407,319
15,734,514
368,559
95,600
1,526,232
6,641,968
652,919
14,000
14,740
808,985
154,347
14,267
38,530
1,666,657
3,140,737
7,500
26,400
9,878
93,008
Balances
June 30, 2014
$
-
-
-
-
-
20,776,679
2,243,851
463,494
5,043,617
120,741
232,802
300,250
11,709,264
368,559
95,600
198,501
Accumulated
Depreciation
June 30, 2014
Schedule 22.0
$
10,861,360
2,694,126
1,479,504
1,082,769
75,751
69,160
107,069
4,025,250
-
1,327,731
6,641,968
652,919
14,000
14,740
808,985
154,347
14,267
38,530
1,666,657
3,140,737
7,500
26,400
9,878
93,008
Net Assets
June 30, 2014
Schedule 21.0
Sheet 4 of 5
137
Total investment in plant
Total intangible assets
INTANGIBLE ASSETS
University of Alaska Fairbanks
Fairbanks
Total leasehold improvements
LEASEHOLD IMPROVEMENTS
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
University of Alaska Anchorage
Anchorage
University of Alaska Southeast
Juneau
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Investment in Plant
Year Ended June 30, 2014
-
350,000
350,000
$ 330,657,797
-
-
-
6,233,223
25,422,700
-
589,229
-
$
Additions
18,600,248
-
$ 2,222,545,716
$
Balances
July 1, 2013
-
-
-
-
-
-
-
$ 104,304,884
$
Reductions
$
$
-
2,448,898,629
350,000
350,000
25,422,700
6,233,223
589,229
18,600,248
Balances
June 30, 2014
350,000
350,000
11,980,038
1,199,243
154,322
10,626,473
-
$ 1,004,260,020
$
Accumulated
Depreciation
June 30, 2014
Schedule 22.0
$
$
-
1,444,638,609
-
-
13,442,662
5,033,980
434,907
7,973,775
Net Assets
June 30, 2014
Schedule 21.0
Sheet 5 of 5
138
STATEWIDE PROGRAMS AND SERVICES
Butrovich Building
Butrovich Data Center
Total Statewide
UNIVERSITY OF ALASKA FAIRBANKS
Fairbanks
AFES Sustainable Living
AFES Palmer Center
Arctic Health Building
ARRV Equipment Construction
Atkinson Building
Bartlett Hall
BIOS Building
Bristol Bay Addition
Bristol Bay NAPA Building
Bristol Bay Stairway
Bunnell Building
Campus ADA
Campus Roads, Sidewalks, Curbs
Chapman Building
Constitution Hall
Critical Electrical Distribution
CTC Allied Health
CTC Aviation Hangar
CTC Garage
Cutler Apartments
Cutler Retaining Wall
Diesel Engine Generator
UNIVERSITY OF ALASKA
Investment In Plant Funds
Schedule of Changes in Construction Work in Progress
Year Ended June 30, 2014
$
71,429
2,975,200
109,314,140
3,459,005
91,835
1,258,716
1,199,494
46,694
6,137
172,170
20,560,770
4,863,335
111,585
97,155
216,500
53,130
-
157,191
258,013
415,204
Balances
July 1, 2013
$
116,941
3,108,626
38,972,773
2,631,978
1,271,728
824,218
106,947
77,359
133,316
(608)
2,746
125,381
8,603,341
1,191,558
1,755,414
16,753
1,171,628
96,231
526,110
202,608
728,718
Additions and
Reclassifications
$
-
71,429
107,448
288,694
1,258,716
2,023,712
46,086
5,209,832
1,805,751
1,224,758
96,231
Completed
Projects
$
116,941
5,976,378
148,286,913
5,802,289
1,363,563
106,947
77,359
133,316
8,883
125,381
172,170
29,164,111
845,061
61,248
113,908
216,500
-
683,301
460,621
1,143,922
Balances
June 30, 2014
Schedule 21.1
Sheet 1 of 7
139
UNIVERSITY OF ALASKA FAIRBANKS (continued)
Fairbanks (continued)
Eielson Building
$
Elvey Building
Energy Building
Engineering Building
ETF High Bay Test Module
Fine Arts
Garden Apartments I & II
Geophysical Institute
Gruening Building Telecom
Harper Building
Hess Village
Irving Building I
Irving Building II
KUAC
Lathrop Hall
Life Sciences Building (Margaret Murie Building)
Lower Campus Backfill
Main Sanitary Wasteline
Moore Hall
O'Neill Building
P3 Dining Capital Lease
P3 Student Housing and Dining
Patty Center ADA
Patty Ice Rink
Rasmuson Library
Rural Energy Retrofit
UNIVERSITY OF ALASKA
Investment In Plant Funds
Schedule of Changes in Construction Work in Progress
Year Ended June 30, 2014
346,237
2,534,605
3,816,558
825,066
273,869
385,448
91,836
52,647,283
1,991
1,442,489
803,341
69,930
1,095,752
-
Balances
July 1, 2013
$
340,686
117,769
8,573,616
229,622
834,293
250,762
516,840
663,568
918,551
586,304
117,769
(34,129)
381,105
34,896
41,714,680
13,841
1,303,217
1,236,831
117,769
24,507,618
5,405,285
322,940
299,893
452,783
Additions and
Reclassifications
$
3,868,717
230,714
381,105
94,361,963
-
Completed
Projects
$
340,686
117,769
346,237
11,108,221
177,463
834,293
250,762
516,840
663,568
1,743,617
629,459
117,769
351,319
126,732
15,832
2,745,706
1,236,831
117,769
24,507,618
6,208,626
69,930
1,418,692
299,893
452,783
Balances
June 30, 2014
Schedule 21.1
Sheet 2 of 7
140
Kuskokwim
Campus Renovation
CANHR Health Clinic
Lind Building
Voc Tech Gymnasium & 2nd Floor
Voc Tech Main Mechanical Room
Total Kuskokwim
Chukchi
T3 Flight Simulator Renovation
UNIVERSITY OF ALASKA FAIRBANKS (continued)
Fairbanks (continued)
Salisbury Theater
Seward Marine Center (Orca)
Seward Mooring Loft Extension Addition
Skarland Hall
Street Light Conversion
Stuart Hall
Student Housing Storage
Student Recreation Center
Sustainable Village
Switchgear Building
Utilities Vault
Virology Lab DH&SS
VOIP Project
Water Treatment Plant
Total Fairbanks
UNIVERSITY OF ALASKA
Investment In Plant Funds
Schedule of Changes in Construction Work in Progress
Year Ended June 30, 2014
$
70,318
2,068,212
200,051
800,010
3,138,591
476,069
123,632
559
168,873
279,647
1,987,549
3,803,579
115,916
215,311,455
Balances
July 1, 2013
$
220,387
307,156
1,002,970
824,260
10,109
2,364,882
1,254,428
105,637
2,126,578
100,096
1,333,305
49,480
293,152
125,381
534,014
1,074,946
288,694
1,383,441
31,325
515,766
157,074,654
Additions and
Reclassifications
$
290,705
10,109
300,814
1,730,497
2,001,197
96,473
24,516
288,694
113,386,036
Completed
Projects
$
2,375,368
1,203,021
1,624,270
5,202,659
-
229,269
125,381
100,655
1,236,832
49,480
462,025
125,381
509,498
1,354,593
1,383,441
2,018,874
4,319,345
115,916
259,000,073
Balances
June 30, 2014
Schedule 21.1
Sheet 3 of 7
141
UNIVERSITY OF ALASKA ANCHORAGE
Anchorage
Administration Building
Allied Health Sciences
Auto/Diesel Technology Center
Aviation Technology
Bragaw Office Complex
Building K
Campus HVAC
Campus Roads/Curbs/Sidewalks
Campus Security
Campus Signage
College of Arts & Sciences
Commons Dining Hall
Community Arena and Athletic Facility
Consortium Library
Cuddy Center
Downtown Center
UNIVERSITY OF ALASKA ANCHORAGE (continued)
Northwest
Bookstore
Brown Learning Resource Center
Classroom Building
Nagozruk Building
Student Lounge
Total Northwest
Total University of Alaska Fairbanks
UNIVERSITY OF ALASKA
Investment In Plant Funds
Schedule of Changes in Construction Work in Progress
Year Ended June 30, 2014
$
367,691
4,335
36,655
130,686
103,468
26,232
10,052,333
511
-
1,404,620
1,014,896
2,419,516
221,345,631
Balances
July 1, 2013
$
80,733
3,250,399
8,219
425,945
9,695,161
436,920
47,540
11,887
147,280
64,412
44,250
6,000
46,502,036
118,564
27,427
38,601
21,215
543,028
22,250
146,214
10,218
742,925
161,436,889
Additions and
Reclassifications
$
522,573
425,945
9,695,161
394,804
103,468
44,250
6,000
25,780
24,000
-
1,049,316
1,049,316
116,466,663
Completed
Projects
$
80,733
3,095,517
12,554
36,655
172,802
47,540
38,119
147,280
64,412
56,554,369
93,295
3,427
38,601
21,215
1,947,648
22,250
111,794
10,218
2,113,125
266,315,857
Balances
June 30, 2014
Schedule 21.1
Sheet 4 of 7
142
Anchorage (continued)
Ecosystem/Biomedical Health Facility
Energy Modules 1 & 2
Engineering Building (Plum)
Engineering & Industry Building
Fine Arts Building
Hartlieb Building
Health Sciences Building
Integrated Science Facility
Kenai Land Acquisition
Land Acquisitions
MAC Housing
McDonald Building
Monserud Building
Rasmuson Hall
Science Facility
Science/Biomedical Facilities Hazardous Storage
Short Building
Sports Complex (Wells Fargo)
Student Union - Campus Center
Transportation Research Center
University Center
University Lake Building
Voc-Rehab Building
Williamson Auditorium
Total Anchorage
UNIVERSITY OF ALASKA
Investment In Plant Funds
Schedule of Changes in Construction Work in Progress
Year Ended June 30, 2014
$
469,465
3,083,919
48,076
17,696
321,684
5,963,731
77,708
212,775
26,853
2,091
20,945,909
Balances
July 1, 2013
$
123,555
161,575
619,640
6,700,745
31,320
27,202
398,188
551,648
5,000
2,109,680
999,663
2,758
197,195
2,995,029
105,882
40,214
184,819
188,080
126,414
101,184
101,183
634,925
77,311,273
Additions and
Reclassifications
$
123,555
40,912
27,202
398,188
551,648
48,076
89,835
77,708
105,882
252,989
211,672
17,920
637,016
13,824,584
Completed
Projects
$
120,663
1,089,105
9,784,664
31,320
5,000
2,037,541
1,321,347
2,758
197,195
8,958,760
188,080
108,494
101,184
101,183
84,432,598
Balances
June 30, 2014
Schedule 21.1
Sheet 5 of 7
143
Prince William Sound
Growden-Harrison Building
Total Prince William Sound
Total University of Alaska Anchorage
Matanuska-Susitna
Campus Entrance Sign
Center for Art/Learning
Kertula HVAC & Boiler
Paramedic Addition
Total Matanuska-Susitna
Kodiak
Adult Learning Center
Benny Benson Building
DDC System Upgrade
Vocational-Technical Building
Total Kodiak
Kenai Peninsula
Brockel Building
$
Career & Technical Education Center
Goodrich Building
Homer Land Acquisition - Kachemak Bay Classroo
McLane Building
Student Housing
Ward Building
Total Kenai Peninsula
UNIVERSITY OF ALASKA
Investment In Plant Funds
Schedule of Changes in Construction Work in Progress
Year Ended June 30, 2014
740,736
740,736
26,728,128
133,940
924,424
2,557
312,200
1,373,121
122,686
494,340
617,026
91,885
1,454,502
91,885
30,867
91,885
1,198,429
91,885
3,051,336
Balances
July 1, 2013
$
4,220,876
4,220,876
109,073,780
3,198,485
48,695
2,897,986
6,145,166
586,669
149,840
115,000
247,243
1,098,752
118,472
7,364,037
118,472
608,274
118,472
11,780,941
189,045
20,297,713
Additions and
Reclassifications
$
283,234
283,234
16,961,933
133,940
133,940
709,355
482,309
1,191,664
204,699
204,699
639,141
204,699
275,273
1,528,511
Completed
Projects
$
4,678,378
4,678,378
118,839,975
4,122,909
51,252
3,210,186
7,384,347
149,840
115,000
259,274
524,114
5,658
8,818,539
5,658
5,658
12,979,370
5,657
21,820,538
Balances
June 30, 2014
Schedule 21.1
Sheet 6 of 7
144
257,597,512
Total plant in process of construction
145,982
332,107
295,077
773,166
7,303,468
39,720
7,343,188
174,595
817,600
992,195
9,108,549
$
$
Balances
July 1, 2013
Sitka
Classroom (Hangar 332) Phase IV
CTE Wing
Total Sitka
Total University of Alaska Southeast
Ketchikan
KTN Davit Platform
Parking Lot
Ziegler Building
Total Ketchikan
UNIVERSITY OF ALASKA SOUTHEAST
Juneau
Anderson Building
Auke Lake Corridor & Entry
Banfield Hall
Diesel & Mining Lab
Soboleff Building
Stover Building
Student Housing
Whitehead Building
Total Juneau
UNIVERSITY OF ALASKA
Investment In Plant Funds
Schedule of Changes in Construction Work in Progress
Year Ended June 30, 2014
$
$
277,796,762
224,436
1,688,025
1,912,461
6,557,375
273,194
541,109
8,882
823,185
56,729
1,902,701
734,213
12,504
141,131
20,664
667,572
286,215
3,821,729
Additions and
Reclassifications
$
$
137,288,533
319,293
2,505,625
2,824,918
3,859,937
-
111,181
667,572
256,266
1,035,019
Completed
Projects
$
$
398,105,741
79,738
79,738
11,805,987
419,176
873,216
303,959
1,596,351
7,360,197
1,902,701
773,933
12,504
29,950
20,664
29,949
10,129,898
Balances
June 30, 2014
Schedule 21.1
Sheet 7 of 7
145
145
ACCUMULATED DEPRECIATION-INFRASTRUCTURE
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Kuskokwim
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Total accumulated depreciation-infrastructure
ACCUMULATED DEPRECIATION-BUILDINGS
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
Total accumulated depreciation-buildings
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Accumulated Depreciation
Year Ended June 30, 2014
$
100,978
2,223,482
2,864
401,824
137,182
21,065
60,731
17,379
142,017
3,107,522
24,281,904
132,908
8,253,040
711,791
63,195
460,820
52,137
4,543,725
38,736,090
1,839,317
359,000
511,591
46,762,995
48,287,170
5,624,976
4,607,112
699,909,363
236,570
16,041,761
1,726,891
167,273
703,768
826,161
219,306,680
12,841,142
5,461,475
17,411,403
6,328,855
1,147,622
22,068,098
163,048
812,217
396,248
$
Additions
346,562,221
1,965,687
10,210,080
2,184,710
19,117,852
Balances
July 1, 2013
$
-
(181,463)
-
(181,463)
-
-
(2,569,573)
(2,388,110)
-
181,463
-
Reductions
$
4,685,742
41,662,149
8,654,864
848,973
84,260
521,551
69,516
26,323,923
135,772
337,548
47,556,914
5,983,976
5,118,703
744,284,248
235,348,441
14,568,033
5,628,748
18,115,171
7,155,016
368,811,782
2,128,735
11,022,297
2,580,958
20,265,474
Balances
June 30, 2014
Schedule 22.0
Sheet 1 of 3
146
146
ACCUMULATED DEPRECIATION-EQUIPMENT
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
Total accumulated depreciation-equipment
ACCUMULATED DEPRECIATION-LIBRARY BOOKS AND MEDIA
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Chukchi
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
Prince William Sound
University of Alaska Southeast
Juneau
Ketchikan
Sitka
Total accumulated depreciation-library books and media
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Accumulated Depreciation
Year Ended June 30, 2014
$
$
24,975,554
105,792
735,008
414,066
12,393,738
721,629
742,858
1,239,986
436,382
2,719,392
463,824
191,175
45,175,457
-
36,053
-
$
493,136
31,529
72,847
13,597,862
2,746,438
447,638
414,674
132,542,206
-
3,077,491
161,065
52,701
144,186
94,256
24,018,233
1,013,666
215,218
918,801
555,391
777,498
8,596,066
30,556
22,129
44,402
$
Additions
93,724,480
176,310
141,056
215,527
7,954,774
Balances
July 1, 2013
$
$
-
-
-
-
(77,341)
(180,551)
(91,789)
(6,108,619)
(1,674,702)
(304,451)
(1,793)
(123,963)
(60,326)
(3,270,491)
(9,987)
(6,982)
(21,987)
(284,256)
Reductions
$
$
2,719,392
463,824
191,175
45,175,457
12,393,738
721,629
742,858
1,239,986
436,382
24,975,554
105,792
735,008
414,066
36,053
3,162,233
298,616
395,732
140,031,449
25,421,022
870,280
266,126
939,024
589,321
99,050,055
196,879
156,203
237,942
8,448,016
Balances
June 30, 2014
Schedule 22.0
Sheet 2 of 3
147
147
Total accumulated depreciation
ACCUMULATED DEPRECIATION-INTANGIBLE ASSETS
University of Alaska Fairbanks
Fairbanks
Total accumulated depreciation-intangible assets
ACCUMULATED DEPRECIATION-LEASEHOLD IMPROVEMENTS
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
University of Alaska Anchorage
Anchorage
University of Alaska Southeast
Juneau
Total accumulated depreciation-leasehold improvements
ACCUMULATED DEPRECIATION-OTHER CAPITALIZABLE ASSETS
Statewide Programs and Services
University of Alaska Fairbanks
Fairbanks
Kuskokwim
Northwest
University of Alaska Anchorage
Anchorage
Kenai Peninsula
Kodiak
Matanuska-Susitna
University of Alaska Southeast
Juneau
Ketchikan
Total accumulated depreciation-other capitalizable assets
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Changes in Accumulated Depreciation
Year Ended June 30, 2014
$
$
133,351
934,790
1,065,892
11,045,248
902,409,785
110,528,427
-
16,835
137,487
350,000
350,000
784,604
9,841,869
$
239,636
115,044
949,801
2,004,215
348,450
19,826,878
-
122,689
6,887
12,865
11,197
4,920,928
113,854
219,937
289,053
$
346,385
(6,651)
-
11,362,879
375,210
95,600
-
101,749
Additions
96,752
Balances
July 1, 2013
$
$
-
-
-
-
-
-
-
-
-
(8,678,192)
Reductions
$
$
1,004,260,020
350,000
350,000
1,199,243
11,980,038
154,322
10,626,473
-
2,243,851
463,494
20,776,679
5,043,617
120,741
232,802
300,250
11,709,264
368,559
95,600
198,501
Balances
June 30, 2014
Schedule 22.0
Sheet 3 of 3
148
148
3.00-4.70%
3.25-4.75%
3.00-5.00%
3.375-4.25%
2.00-5.00%
2.00-5.00%
2.50-5.00%
3.00-5.00%
1.826%
Interest
Rate
Oct 1, Apr 1
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Jan, Apr, Jul, Oct 15
Oct 1, Apr 1
Oct 1, Apr 1
Oct 1, Apr 1
Oct 1, Apr 1
Oct 1, Apr 1
Oct 1, Apr 1
Oct 1, Apr 1
Oct 1, Apr 1
Aug 1, Feb 1
Interest
Payment
Date
12-19-12
04-14-06
11-20-06
06-15-07
03-17-09
06-24-10
01-30-12
09-28-12
06-28-13
06-28-13
06-18-14
12-09-03
01-08-04
08-31-05
01-31-08
12-16-09
10-25-11
03-14-12
03-13-13
05-14-97
Issue
Date
10-1-44
04-15-16
10-15-16
04-15-17
01-15-14
04-15-17
07-30-13
06-30-14
07-15-18
07-15-20
07-15-19
10-01-30
10-01-28
10-01-35
10-01-33
10-01-23
10-01-32
10-01-30
10-01-35
02-01-24
Final
Maturity
Date
$
$
252,643,215
24,507,618
863,755
1,116,796
136,074
1,049,473
249,804
567,369
363,164
404,313
561,161
466,988
5,778,897
9,970,000
8,680,000
24,355,000
23,795,000
14,045,000
48,870,000
31,750,000
30,891,700
192,356,700
30,000,000
Authorized/
Issued
$
$
72,197,652
(1,306,680)
729,894
1,072,448
88,977
1,049,473
176,068
567,369
363,164
55,970
70,542
4,173,905
9,970,000
8,680,000
16,650,000
5,955,000
5,890,000
3,855,000
1,015,000
970,000
52,985,000
16,345,427
Retired
$
$
180,445,563
25,814,298
133,861
44,348
47,097
73,736
348,343
490,619
466,988
1,604,992
7,705,000
17,840,000
8,155,000
45,015,000
30,735,000
29,921,700
139,371,700
13,654,573
Outstanding
June 30, 2014
Schedule 23.0
Sheet 1 of 1
Note: Series R & S Revenue Bonds reported above do not include Authorized/Issued amounts of $1,055,000 & $128,300, Retired amounts of $0 and $0 and Outstanding at
June 30, 2014 amounts of $1,055,000 & $128,300 for debt on the University Lake Building. This is reported in the Endowment Fund Group. See Schedule 9.0.
Total long-term obligations
Capital lease obligation
Equipment and Other Financings
Key Government Financial
4.77%
Key Government Financial
4.677%
Key Government Financial
4.53%
Key Government Financial
4.06%
Key Government Financial
4.418%-4.652%
Key Government Financial
3.00%
Key Government Financial
2.98%
Key Government Financial
3.29%
Key Government Financial
3.29%
Key Government Financial
2.18%
Total equipment and other financings
Revenue Bonds
General 2003, Series L
General 2004, Series M
General 2005, Series N
General 2008, Series O
General 2009, Series P
General 2011, Series Q
General 2012, Series R
General 2013, Series S
Total revenue bonds
Notes Payable
UAA Housing
UNIVERSITY OF ALASKA
Investment in Plant Funds
Schedule of Long-term Debt
Year Ended June 30, 2014