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University of California, San Diego

Detailed Financial Schedules For the Year Ended June 30, 2004

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Unaudited Detailed Financial Schedules for the Year Ended June 30, 2004

CONTENTS A Letter from the Controller 1 Financial Overview 2 - 6 Statement of Net Assets 7 Statement of Revenues, Expenses, and Changes in Net Assets 8 Statement of Cash Flows 9 Notes to the Financial Schedules 10 - 19 Combined Sources and Uses 20 - 21 The Past Decade 22 - 24 Current Funds Revenues 25 - 26 Current Funds Expenditures by Uniform Classification Category 27 - 32 Current Funds Expenditures by Department 33 - 48 Current Funds Expenditures - Financial Aid 49 - 51 Current Funds Expenditures by Fund Source 52 - 55 Current Funds Expenditures by Expenditure Category by Fund Source 56 - 57 Current Funds Expenditures by Department – Loc “O” 58 - 59

FINANCIAL OVERVIEW (UNAUDITED) University of California, San Diego

Introduction The San Diego campus of the University of California was founded in 1912 and designated a general campus in 1959. During the fiscal year ended June 30, 2004, the San Diego Campus averaged 23,550 employees – 6,959 academic and 16,591 staff - and in the Fall Quarter served 24,707 students – 19,872 undergraduate and 4,835 graduate and professional students. Academic programs are conducted in the residential colleges (Revelle, Muir, Thurgood Marshall, Warren, Eleanor Roosevelt, and Sixth College), the School of Medicine, the Jacobs School of Engineering, the Graduate School of International Relations and Pacific Studies, the Scripps Institution of Oceanography, the Skaggs School of Pharmacy and Pharmaceutical Sciences, and the Rady School of Management. The UCSD Medical Center serves as the campus teaching hospital. The following discussion and analysis provide an overview of the financial performance of the University of California, San Diego and are designed to assist readers in the understanding of the financial position and operating activities for the year ended June 30, 2004, with selected comparative information for the year ended June 30, 2003. The discussion and analysis should be read in conjunction with the accompanying financial statements and notes to the financial schedules. Summarized, unaudited financial statements for the campus presented in the format prescribed by the Governmental Accounting Standards Board (GASB) are included in this report. The three primary financial statements are: statement of net assets; statement of revenues, expenses and changes in net assets; and statement of cash flows. These statements present the financial position, operating activities, and cash flows for the university. The statements represent the combined activities of campus departments and the UCSD Medical Center. Also included are the financial activities of the UCSD Foundation, a related but independent organization. The audited, consolidated financial statements of the University of California are available at http://www.ucop.edu/ucophome/busfin/reports.html. FINANCIAL HIGHLIGHTS Statement of Net Assets The statement of net assets (see page 7) presents the financial position of the university at the end of the fiscal year. It displays all the university’s assets and liabilities. The difference between assets and liabilities is net assets, representing a measure of the current financial condition of the university. At June 30, 2004, the university’s net assets were $1.4 billion, with assets of $2.7 billion and liabilities of $1.3 billion.

CONDENSED STATEMENT OF NET ASSETS

(UNAUDITED)(in thousands of dollars)

2004 2003

Current assets $ 860,715 $ 821,346

Noncurrent assets (including capital assets) 1,860,070 1,674,991

Total assets $ 2,720,785 $ 2,496,337

Current liabilities $ 453,441 $ 382,783

Noncurrent liabilities 833,995 839,707

Total liabilities $ 1,287,436 $ 1,222,490

Invested in capital assets, net of related debt $ 788,050 $ 681,146

Restricted

Nonexpendable 118,132 109,061

Expendable 101,951 91,503

Unrestricted 425,216 392,137

Total net assets $ 1,433,349 $ 1,273,847

NET ASSETS

ASSETS

LIABILITIES

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FINANCIAL OVERVIEW (UNAUDITED) - continued University of California, San Diego

Assets The university’s total assets have increased by $224.4 million to $2.7 billion in 2004, compared to $2.5 billion in 2003, primarily due to increases in medical center, state and federal government accounts receivables, and capital assets. Cash & equity in treasurer’s investments - The university’s cash and equity in treasurer’s investments totaled $618.8 million at the end of 2004; $604.7 million at the end of 2003. Investments classified as current assets are generally fixed income securities in the Short-term Investment Pool (STIP) with a maturity date within one year that are used for operating purposes. The increase is due to an increase in cash for the Preuss School, UCSD’s sponsored charter school, and transfers from the Office of the President for allocations of Educational Fund, Opportunity Fund, and Educational Fee Funding. Accounts receivable, net - Accounts receivable include: amounts due from the state and federal government; associated with medical center patient care; and from others, including private and local government grants and contracts and student tuition and fees. Accounts receivable increased by $28.5 million to $204.7 million in 2004 from $176.2 million in 2003. The increase in state and federal government receivables is due primarily to the timing of State Public Works Board (SPWB) lease revenue bond claims revenue recognition. An increase in the volume of inpatient and outpatient revenues caused a proportionate increase in medical center accounts receivable.

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Capital assets, net - Capital assets include land, infrastructure, buildings and improvements, equipment, libraries, special collections, and construction in progress. Capital assets, net of accumulated depreciation, increased by $170.7 million in 2004. Spending for capital assets continues at an accelerated pace to provide facilities to accommodate both current and future enrollment growth as well as the growth in research activity. Projects with accumulated expenditures in excess of $25 million completed this fiscal year include the Leichtag Family Foundation Biomedical Building, $52.1 million, and the Eleanor Roosevelt Housing and Dining Facility, $95.4 million. At June 30, 2004, capital projects under construction with a budget in excess of $25 million are as follows: Rebecca and John Moores UCSD Cancer Center $104.8 million

Cal (IT)2 Facility $102.5 million

East Campus Graduate Housing $78 million

University Centers Expansion and Renovation $73.4 million

Skaggs School of Pharmacy and Pharmaceutical Sciences Building $45.5 million

Medical Center-Hillcrest Seismic Improvements $43.5 million

Supercomputer Center Expansion $41.7 million

Mayer Hall Physics Renovations and Addition $41.3 million

Computer Science and Engineering Building $41.2 million

Rady School of Management Facility Phase I $31.4 million

Student Academic Facility $30.2 million

Hopkins Parking Structure $29.7 million

Accumula ed deprecia ion increased from $1.5 billion in 2003 to $1.6 billion in 2004. Depreciation expense was $140.1 million for 2004 and $129.3 million for 2003. Endowments - Noncurrent assets include the university’s permanent endowments, funds functioning as endowment, and life-income funds. Endowment funds are invested in perpetuity, the investment income becoming available to the campus for use in accordance with any conditions stipulated by the donor. The San Diego campus' endowment funds, administered by the Office of the President, had a book value of $51.8 million (market value $118.1 million) at June 30, 2004. Income from campus endowment funds is recorded at the Office of the President and transferred to the campus annually; such amounts are reflected in this report as additions to current funds. Income from UCSD Foundation endowments is recorded as revenue by the campus when received from the Foundation.

SAN DIEGO CAMPUS ENDOWMENT FUNDS(in thousands of dollars)

Increase/2003-2004 2002-2003 (Decrease)

Book Value 51,776$ 54,806$ (5.5%)Market Value 118,132 109,061 8.3%Income Transferred to Campus 4,725 4,532 4.3%

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Other assets - Other assets, including investments held by trustees, pledges receivable, notes receivable, and inventories totaled $75.9 million in 2004, an increase of $2 million from 2003. The notes receivable increase was due to an increase in the number of students and fees which resulted in a proportionate increase in the number of loans issued to students. Liabilities The university’s liabilities grew to $1.3 billion in 2004, compared to $1.2 billion in 2003 primarily, as a result of debt issued to finance capital expenditures. Capital expenditures are financed from a variety of sources, including revenue bonds, certificates of participation, loans, and leases. Long-term debt – The university’s long term debt increased by $63.9 million to $914.4 million in 2004 compared to $850.5 million in 2003. The increase is primarily due to SPWB lease revenue bond obligations to finance capital projects. Other liabilities - Other liabilities consist of accounts payable, accrued salaries and benefits, deferred revenue, funds held for others, and federal refundable loans. Other liabilities increased by $1.1 million to $373 million in 2004 from $371.9 million in 2003. The increase is primarily due to an increase in expenditure accruals for capital projects. Net Assets Net assets represent the residual interest in the university’s assets after all liabilities are deducted. The university’s net assets grew to $1.4 billion in 2004, compared to $1.3 billion in 2003. Net assets are reported in the following categories: invested in capital assets, net of related debt; restricted nonexpendable; restricted expendable; and unrestricted. Invested in capital asse s net of related debt - The portion of net assets invested in capital assets, net of accumulated depreciation and the related outstanding debt used to finance the acquisition, construction, or improvement of these capital assets, grew to $788 million in 2004, compared to $681.1 million in 2003. The increase represents the university’s continued investment in its physical facilities in excess of the related financing and depreciation expense, and accounts for the majority of the university’s overall increase in its net assets.

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Restricted nonexpendable – Net assets subject to externally imposed restrictions that must be retained in perpetuity are classified as nonexpendable net assets. This category includes permanent endowment funds that are held by the Office of the President. The fair value of endowment funds totaled $118.1 million in 2004 and $109.1 million in 2003. Restricted expendable - Restricted expendable net assets are subject to externally imposed restrictions governing their use. This category of net assets increased 11.4 percent to $102 million from $91.5 million in 2003. The increase is primarily due to segregating net assets to payoff long-term debt associated with the construction of capital assets. Unrestricted - Under Generally Accepted Accounting Principles, net assets that are not subject to externally imposed restrictions governing their use must be classified as unrestricted for financial reporting purposes. Although unrestricted net assets are not subject to externally imposed restrictions, substantially all of these net assets are allocated for academic and research initiatives and programs, for capital purposes, or other purposes. Unrestricted net assets grew to $425.2 million in 2004 compared to $392.1 million in 2003. The increase is due to increases in medical center, summer session, and housing major maintenance reserves.

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Statement of Revenues, Expenses, and Changes in Net Assets The statement of revenues, expenses, and changes in net assets (see page 8) is a presentation of the university’s results of operation for the year. In accordance with GASB requirements, certain significant revenues relied upon and budgeted for fundamental operational support of the core instructional mission of the university are mandated to be recorded as nonoperating revenues, including state educational appropriations, state financing appropriations, private gifts, and investment income. A summarized comparison of the operating results for the years ended June 30, 2004 and 2003 is presented below (in thousands of dollars):

2004 2003

Operating revenues $ 1,568,578 $ 1,417,640

Operating expenses 1,829,467 1,715,461

Net nonoperating revenues (expenses) 335,452 351,

Income before other changes in net assets 74,563 53,790

State capital appropriations 22,212 24,107

Capital gifts and grants 43,885 28,325

Transfers to/from Office of the President and other campuses 32,571 58,459

Total other changes in net assets 98,668 110,891

Increase in net assets 173,231 164,

Net assets, beginning of year 1,901,204 1,736,523

Net assets, end of year 2,074,435 1,901,

Add endowment funds administered at the Office of the President 118,132 109,

Less long-term debt recorded at the Office of the President 759,218 736,

Net assets, end of year, adjusted $ 1,433,349 $ 1,273,847

611

681

204

061

418

Revenues Revenues to support the university’s core activities including those classified as nonoperating revenues, increased in 2004 by $138 million. The university has diversified sources of revenue. State of California educational appropriations, in conjunction with student tuition and fees, are the core components that support the instructional mission of the university. Grants and contracts provide opportunities for the undergraduate and graduate students to participate in basic research alongside some of the most prominent researchers in the country. Gifts to the university allow crucial flexibility to faculty for support of their fundamental activities or new academic initiatives. Other significant revenues include medical center operations, educational activities, and auxiliary enterprises such as student housing, food service operations, and parking. Expenses Expenses associated with the university’s core activities, including those classified as nonoperating expenses, increased from 2003 to 2004 by $113.7 million. Other Nonoperating Activities The loss on disposal of capital assets increased to $8.5 million in 2004, compared to $4.9 million in 2003, due to an increase in the disposal of equipment. Other Changes in Net Assets Similar to other nonoperating activities, other changes in net assets are also not available to support the university’s operating expenses in the current year. State capital appropriations and capital gifts and grants may only be used for the purchase or construction of the specified capital asset. Capital gifts and grants rose 54.9 percent to $43.9 million in 2004 primarily as a result of capitalizing equipment in which the government retains a reversionary interest. In accordance with GASB’s reporting standards, operating losses were $260.9 million in 2004 and $297.8 million in 2003. However, these operating losses were more than offset by $343.9 million in 2004 and $356.5 million in 2003 of net revenues and expenses that are required by GASB to be classified as nonoperating but remain available to support operating activities of the university. Therefore, revenue to support core activities exceeded associated expenses by $83 million in 2004 and $58.7 million in 2003. This income is restricted by either legal or fiduciary obligations, allocated for academic and research initiatives or programs, necessary for debt service, or required for capital purposes.

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Another useful presentation of revenues and expenses is by combined sources and uses: COMBINED SOURCES AND USES

(in thousands of dollars)

Percentage

2004 2003 Change

SOURCES

Grants and contracts 638,852$ 33.3% 583,271$ 32.8% 9.5%

Medical center 498,250 26.0% 455,909 25.6% 9.3%

State educational appropriations 268,539 14.0% 295,733 16.6% -9.2%

Educational activities 163,853 8.5% 148,585 8.3% 10.3%

Student tuition and fees, net of allowances 144,887 7.6% 119,801 6.7% 20.9%

Auxiliary enterprises, net of allowances 100,455 5.2% 88,325 5.0% 13.7%

Private gifts 51,991 2.7% 38,571 2.2% 34.8%

Other, net of allowances 22,294 1.2% 22,067 1.2% 1.0%

State financing appropriations 16,775 0.9% 14,699 0.8% 14.1%

Investment income 12,401 0.6% 13,329 0.7% -7.0% Total 1,918,297$ 100.0% 1,780,290$ 100.0% 7.8%

USES

Salaries and wages 922,457$ 50.3% 869,260$ 50.5% 6.1%

Supplies and materials 267,981 14.6% 242,725 14.1% 10.4%

Other 247,071 13.5% 238,339 13.8% 3.7%

Benefits 185,529 10.1% 167,266 9.7% 10.9%

Depreciation and amortization 140,104 7.6% 129,299 7.5% 8.4%

Utilities 48,769 2.7% 45,068 2.6% 8.2%

Scholarships and fellowships 17,644 1.0% 23,606 1.4% -25.3%

Interest expense 5,722 0.3% 6,034 0.4% -5.2% Total 1,835,277$ 100.0% 1,721,597$ 100.0% 6.6%

Statement of Cash Flows The statement of cash flows (see page 9) provides additional information about the university’s financial results, by reporting major sources and uses of cash. The university invests its available cash balances on a daily basis. In 2004, the net cash outflow from operating activities was $132.8 million, offset by $322 million of cash provided by noncapital financing activities. Similarly, in 2003 $143.2 million of cash was used for operating activities, offset by $334.1 million of cash provided by noncapital financing activities. Noncapital financing activities, as defined by GASB, includes state educational appropriations and gifts received for other than capital purposes which are used to support operating activities. The net cash outflow from capital and related financing activities was $218.2 million in 2004 and $214.4 million in 2003. The primary uses of cash were capital asset purchases and principal/interest payments. Cash sources include new external financing, state capital appropriations, and gifts for other capital purposes.

Economic Factors Major financial strengths of the university include a diverse source of revenues, including those from the state of California, student tuition and fees, federally sponsored grants and contracts, medical centers, private support, and self–supporting enterprises. The university remains highly competitive in terms of attracting federal grant and contract revenue, with fluctuations in the university’s share closely paralleling trends in the budget of federal research granting agencies.

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University of California and Campus Foundation, San Diego Statement of Net Assets (UNAUDITED)June 30, 2004 and 2003 (in thousands of dollars)

San Diego Campus Foundation2004 2003 2004 2003

Cash & equity in treasurer's investments $ 618,782 $ 604,670 $ 702 $ 4,861 Short term investments -- -- 57,964 56,949 Investments held by trustees 1,703 1,680 -- -- Accounts receivable, net -- -- -- --

State and federal government 64,723 49,100 -- -- Medical center 80,229 70,452 -- -- Other 59,770 56,662 -- --

Pledges receivable, net 2,898 4,184 18,731 10,492 Notes receivable, net 3,121 4,191 -- -- Inventories 17,879 17,598 -- -- Other current assets 11,610 12,809 1 817

Total current assets 860,715 821,346 77,398 73,119

Investments 118,132 109,061 219,830 197,754 Investments held by trustees 5,958 5,958 -- -- Pledges receivable, net 5,601 4,874 34,196 27,783 Notes receivable 22,599 19,578 -- -- Land, buildings, equipment, libraries, and special collections 3,265,239 2,991,254 -- --

Less: Accumulated depreciation (1,561,944) (1,458,708) -- -- Other noncurrent assets 4,485 2,974 22 23

Total noncurrent assets 1,860,070 1,674,991 254,048 225,560 Total assets 2,720,785 2,496,337 331,446 298,679

Accounts payable 112,279 95,006 507 751 Accrued salaries and benefits 41,997 44,679 -- -- Deferred revenue 69,183 67,369 -- -- Current portion of long-term debt 142,704 72,638 -- -- Funds held for others 1,702 3,337 2,486 2,488 Liabilities to life beneficiaries -- -- 2,588 2,417 Other current liabilities 85,576 99,754 -- --

Total current liabilities 453,441 382,783 5,581 5,656

Federal refundable loans 20,959 21,152 -- -- Liabilities to life beneficiaries -- -- 15,235 13,836 Long-term debt

Revenue bonds 552,182 584,491 -- -- Certificates of participation 36,400 38,174 -- -- Mortgages and other borrowings 13,575 16,315 -- -- Capital lease obligations 169,547 138,912 -- --

Other noncurrent liabilities 41,332 40,663 1,302 1,240 Total noncurrent liabilities 833,995 839,707 16,537 15,076

Total liabilities 1,287,436 1,222,490 22,118 20,732

Invested in capital assets, net of related debt 788,050 681,146 -- -- Restricted

Nonexpendable -- -- -- -- Endowments 51,776 54,806 124,635 115,597

Annuity and life income funds -- -- 3,041 5,933 Expendable

Endowments 66,356 54,255 62,717 37,234 Endowment Income 7,323 5,312 -- --

Annuity and life income funds -- -- 6,537 7,170 Funds functioning as endowments -- -- 8,718 8,670

Grants and contracts -- (23) -- -- Gifts 58,578 59,865 99,809 98,134 Capital projects 19,865 18,879 -- -- Debt service 16,273 7,531 -- -- Other (88) (61) -- --

Unrestricted 425,216 392,137 3,872 5,208 Total net assets $ 1,433,349 $ 1,273,847 $ 309,329 $ 277,946

See accompanying Notes to the Financial Schedules

Current Liabilities

Noncurrent Liabilities

NET ASSETS

ASSETSCurrent Assets

Noncurrent Assets

LIABILITIES

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University of California and Campus Foundation, San DiegoStatement of Revenues, Expenses and Changes in Net Assets (UNAUDITED)Years Ended June 30, 2004 and 2003 (in thousands of dollars)


Student tuition and fees, net $ 144,887 $ 119,801 $ -- $ -- Grants and contracts

Federal 525,908 458,725 -- -- State 17,547 24,627 -- -- Private 86,620 92,089 -- -- Local 8,777 7,830 -- --

Sales and servicesMedical center 498,250 455,909 -- -- Educational activities 163,853 148,585 -- -- Auxiliary enterprises, net 100,455 88,325 -- --

Contributions Revenue -- -- 46,453 47,700 Other operating revenues, net 22,281 21,749 291 2,773

Total operating revenues 1,568,578 1,417,640 46,744 50,473

Salaries and wages 922,457 869,260 -- -- Benefits 185,529 167,266 -- -- Scholarships and fellowships 17,644 23,606 -- -- Utilities 48,769 45,068 -- -- Supplies and materials 267,981 242,725 -- -- Depreciation and amortization 140,104 129,299 -- -- Campus foundation grants -- -- 41,990 38,476 Other operating expenses 246,983 238,237 1,496 3,424

Total operating expenses 1,829,467 1,715,461 43,486 41,900 Operating income (loss) (260,889) (297,821) 3,258 8,573

State educational appropriations 268,539 295,733 -- -- State financing appropriations 16,775 14,699 -- -- Private gifts 51,991 38,571 -- -- Investment income 12,401 13,329 5,807 8,523 Other nonoperating revenues 13 318 -- -- Realized gain (loss) on sale of investments -- -- -- -- Unrealized appreciation (depreciation) on investments -- -- 19,187 5,316 Interest expense (5,722) (6,034)Change in value of annuity and life income liabilities -- -- (4,182) (7,643)Loss on disposal of capital assets, net (8,457) (4,903) -- -- Other nonoperating expenses (88) (102) -- --

Net nonoperating revenues (expenses) 335,452 351,611 20,812 6,196 Income before other changes in net assets 74,563 53,790 24,070 14,769

State capital appropriations 22,212 24,107 -- -- Capital gifts and grants 43,885 28,325 -- -- Permanent endowments -- -- 7,313 18,910 Transfers to/from Office of the President and other campuses 32,571 58,459 -- --

Total other changes in net assets 98,668 110,891 7,313 18,910 Increase in net assets 173,231 164,681 31,383 33,679

Net assets, beginning of year 1,901,204 1,736,523 277,946 244,267 Net assets, end of year 2,074,435 1,901,204 309,329 277,946

Add endowment funds administered at the Office of the President 118,132 109,061 -- -- Less long-term debt recorded at the Office of the President 759,218 736,418 -- --

Net assets, end of year, adjusted $ 1,433,349 $ 1,273,847 $ 309,329 $ 277,946


OTHER CHANGES IN NET ASSETS

NET ASSETS

OPERATING REVENUES

OPERATING EXPENSES

NONOPERATING REVENUES (EXPENSES)

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University of California and Campus Foundation, San DiegoStatement of Cash Flows (UNAUDITED)Years Ended June 30, 2004 and 2003 (in thousands of dollars)


Student tuition and fees $ 144,719 $ 119,734 $ -- $ -- Grants and contracts 642,703 587,665 -- -- Receipts from sales and services of

Medical center 487,089 460,521 -- -- Educational activities 156,197 147,802 -- -- Auxiliary enterprises 100,904 88,078 -- --

Receipts from contributions -- -- 28,615 41,407 Payments to employees (922,212) (862,850) -- -- Payments to suppliers and utilities (532,009) (499,120) -- -- Payments for benefits (184,841) (166,809) -- -- Payments for scholarships and fellowships (17,644) (23,606) -- -- Loans issued to students and employees (6,495) (4,110) -- -- Collections of loans to students and employees 4,493 4,791 -- -- Payments to campuses -- -- (41,341) (39,821)Other receipts (payments) (5,751) 4,704 (4,900) --

Net cash provided (used) by operating activities (132,847) (143,200) (17,626) 1,586

State educational appropriations 268,539 295,733 -- -- Gifts received for other than capital purposes 53,507 38,113 6,720 10,013 Other receipts (payments) (68) 216 -- --

Net cash flows from noncapital financing activities 321,978 334,062 6,720 10,013

State capital appropriations 21,156 24,523 -- -- State financing appropriations 11,776 4,844 -- -- Capital gifts and grants 21,516 17,266 -- -- Proceeds from debt issuance 35,333 8,600 -- -- Proceeds from the sale of capital assets 198 176 -- -- Purchases of capital assets (293,475) (245,094) -- -- Principal paid on debt and capital lease (9,821) (24,977) -- -- Interest paid on debt and capital leases (4,843) 218 -- --

Net cash provided (used) by capital and related activities (218,160) (214,444) -- --

Proceeds from sale and maturities of investments -- -- 64,396 28,182 Purchases of investments -- -- (66,608) (47,159)Investment income, net of investment expense -- -- 8,913 8,522

Net cash provided (used) by investing activities -- -- 6,701 (10,455)

Intercampus 195,479 160,895 -- -- Interfund (58,107) (31,962) -- -- Net revenue of bonds and other indebtedness programs (29,300) (21,952) -- --

Unexpended plant 77,732 105,753 -- -- Retirement of indebtedness (22,835) (32,725) -- -- Investment in plant 10 (159) -- -- Loan 81 118 -- -- Indirect cost recovery (119,919) (109,066) -- --

Net cash flows from transfers 43,141 70,902 -- -- Total net increase (decrease) in cash 14,112 47,320 (4,205) 1,144

Cash beginning of year 604,670 557,350 4,907 3,717 Cash end of year $ 618,782 $ 604,670 $ 702 $ 4,861

Operating income (loss) $ (260,889) $ (297,821) $ 3,258 $ 8,573 Depreciation and amortization expense 140,104 129,299 -- -- Allowance for doubtful accounts 1,956 (549) 1,489 366 Change in assets and liabilities

Receivables, net (17,375) 4,386 -- -- Pledges receivables -- -- (16,142) (7,196)Inventories (281) (358) -- -- Deferred charges 1,199 (2,778) -- -- Other assets (1,510) (242) (3,443) (750)Accounts payable 18,413 (21,029) (202) (1,305)Accrued salaries and benefits (2,682) 1,975 -- -- Deferred revenue 1,756 7,809 -- -- Annuities payable -- -- (2,586) 1,898 Other liabilities (13,538) 36,108 -- --

Net cash used by operating activities $ (132,847) $ (143,200) $ (17,626) $ 1,586


CASH FLOWS FROM OPERATING ACTIVITIES

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES

RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES

CurrentCASH FLOWS FROM TRANSFERS

CASH FLOWS FROM INVESTING ACTIVITIES

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NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) University of California, San Diego

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1. Financial Reporting Entity - The unaudited financial schedules contained in this publication are intended for internal use and provide an accounting for the funds that were available to the University of California, San Diego during the 2003-2004 fiscal year in furtherance of the major objectives of the institution - instruction, research, public service, and patient care. The unaudi ed financial schedules represent the combined activities of campus departments and the UCSD Medical Center. However, campus activities within Office of the President (UCOP) programs, referred to as Location “O” funding, are considered operations of UCOP and are not included in summary totals in this report. 2. Accrual Basis and Fund Accounting - The accompanying unaudited financial statements of the university have been prepared in accordance with generally accepted accounting principles promulgated by the Governmental Accounting Standards Board (GASB), using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when incurred and measurable. To ensure the observance of limitations and restrictions placed on the resources available to the university, the accounts are maintained in accordance with the principles of fund accounting. Resources for various purposes are classified for accounting and reporting purposes into funds according to activities or objectives specified. The major fund groups are current funds, endowment and similar funds, loan funds, and plant funds. 3. Fund Classification

CURRENT FUNDS Current funds are the basic operating funds of the university and provide the resources used for the current operations of the university in meeting its goals of providing instruction, research, patient care, and public service. Current funds balances are separated into those restricted by donors or grantors, and balances that are unrestricted. Restricted funds may be expended only for the purpose indicated by the donor or grantor, whereas the use of unrestricted funds is determined by the university to achieve its objectives. For statement purposes, unrestricted funds have been separated into the general fund, provided by the state of California, and designated, or other funds. ENDOWMENT AND SIMILAR FUNDS Endowment funds consist of endowments, funds functioning as endowment, and annuity and life income funds. Endowments require that the principal be invested in perpetuity, with the income used in accordance with the terms specified by the donor. Funds functioning as endowment are primarily gifts and related gains that are treated as endowments. Annuity and life income funds are held in trust with the annuity or income paid periodically to designated beneficiaries. LOAN FUNDS Loan funds consist of monies designated for loans to students, faculty, and staff. Loan funds are provided from federal student loan programs, university funds, and private donations. PLANT FUNDS The plant funds group includes four subgroups: unexpended plant funds, renewal and replacement funds, retirement of indebtedness funds, and investment in plant funds. Unexpended plant funds are designated for the improvement or expansion of facilities of the campus. This includes land and building acquisitions, construction of new facilities, initial equipping of new buildings, renovation, remodeling and alteration of existing facilities, and general planning, studies, and surveys connected with the physical planning of the campus. Unexpended plant funds are provided by state of California appropriations, federal grants, private gifts and grants, loan and bond issue proceeds, and transfers from current funds. Renewal and replacement funds, consisting of current funds transfers from self-supporting campus activities, are designated for use in the acquisition, construction, or replacement of capital assets. Retirement of indebtedness funds have been established to record debt service payments and to accumulate funds for the retirement of specific outstanding loans, bonds, and certificates of participation. The majority of these funds are maintained at the Office of the President and, therefore, not all such funds are included in the campus financial schedules. As projects are completed and are capitalized, the capitalized amounts and any related liabilities are transferred to the investment in plant subgroup. Within the investment in plant subgroup is recorded the original cost, or the fair market value in the case of gifts, of the land, buildings, libraries and special collections, intangibles and equipment assets of the university. Related liabilities consisting of Regents’ loans, State Public Works Board loans, bank and commercial paper loans, bonds, conditional sales contracts, and certificates of participation, administered by both the San Diego Campus and the Office of the President, are shown on the statement of net assets.

10

NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued University of California, San Diego

4. Accounting Changes Implemented in 2004 - During 2004, the university adopted GASB statement No. 39, Determining Whether Certain Organizations are Component Units. As a result, the financial statements and certain footnote disclosures related to the university’s legally separate, tax-exempt campus foundation are presented discretely in the financial statements. 5. Cash and Cash Equivalents - The Office of the President/Treasurer’s Office maintains centralized management for substantially all of the university’s cash. To minimize cash held in demand-deposit accounts, balances are transferred into investment accounts on a daily basis. 6. Investments - Investments are generally stated at fair value. The Regents, as the governing Board, are responsible for the management of the university’s investments and establish policy that is carried out by the Treasurer. All of the university’s fund groups participate in the Short Term Investment Pool (STIP). Current funds to provide for payroll, construction expenditures and other operating expenses are invested in STIP until expended. 7. Investments Held by Trustees - The university has entered into agreements with trustees to maintain trusts for the university’s self-insurance programs, long-term debt requirements, and for capital projects. All investments held by trustees are insured, registered, or held by the university’s trustee or custodial bank, as fiduciary for the bondholder or as agent for the university. Investments held by trustees in the current funds group include separate trusts for self-insured workers’ compensation and professional medical and hospital liability programs. The trust agreements for long-term debt permit trustees to invest in U.S. and state government or agency obligations, commercial paper or other corporate obligations meeting certain credit rating requirements. 8. Accounts Receivable - Accounts receivable include reimbursements due from state and federal sponsors of externally funded research, patient billings, and other receivables. Accounts receivable and the allowance for uncollectible amounts at June 30, 2004 and 2003 are as follows (in thousands of dollars):

State and Federal Government

MedicalCenter Other Total

At June 30, 2004:Accounts receivable $ 64,723 $ 86,224 $ 62,202 $ 213,149 Allowance for uncollectible amounts -- (5,995) (2,432) (8,427)

Accounts receivable, net $ 64,723 $ 80,229 $ 59,770 $ 204,722 At June 30, 2003:

Accounts receivable $ 49,100 $ 75,072 $ 58,632 $ 182,804 Allowance for uncollectible amounts -- (4,620) (1,970) (6,590)

Accounts receivable, net $ 49,100 $ 70,452 $ 56,662 $ 176,214

9. Pledges Receivable - Unconditional pledges of private gifts to the university to be paid in the future are recorded as pledges receivable and revenue in the year promised at the present value of expected cash flows. Conditional pledges, including pledges of endowments to be received in future periods and intentions to pledge, are recognized when the specified conditions are met or when the promise is made. The composition of pledges receivable at June 30, 2004 and 2003 for both the university and campus foundation are summarized as follows (in thousands of dollars):

San Diego Campus Foundation

2004 2003 2004 2003Total pledges receivable outstanding 9,404$ 9,936$ 75,048$ 45,265$

Unamortized discount to present value (439) (381) (18,369) (4,727) Allowance for uncollectible pledges (465) (497) (3,752) (2,263) Total pledges receivable, net 8,500 9,058 52,927 38,275

Less: Current portion of pledges receivable 2,898 4,184 18,731 10,492 Noncurrent portion of pledges receivable 5,601$ 4,874$ 34,196$ 27,783$

11

NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued University of California, San Diego 10. Notes Receivable - Loans to students are provided from federal student loan programs and from university sources. Notes receivable at June 30, 2004 and 2003, along with the allowance for uncollectible amounts, are as follows (in thousands of dollars):

CurrentPortion

NoncurrentPortion Total

At June 30, 2004:Notes receivable 4,393$ 23,957$ 28,350$ Allowance for uncollectible amounts (1,272) (1,358) (2,630)

Notes receivable, net 3,121$ 22,599$ 25,720$

At June 30, 2003:Notes receivable 5,351$ 20,930$ 26,281$ Allowance for uncollectible amounts (1,160) (1,352) (2,512)

Notes receivable, net 4,191$ 19,578$ 23,769$

11. Fixed Assets - Land, infrastructure, buildings and improvements, equipment, libraries, and special collections are recorded at cost at the date of acquisition or fair value at the date of donation in the case of gifts. Interest on borrowings to finance facilities is capitalized during construction, net of any investment income earned during the temporary investment of project related borrowings. Depreciation is calculated using the straight-line method over the estimated economic life of the asset. The university’s capital asset activity for the year ended June 30, 2004 and 2003 is as follows (in thousands of dollars): Capital assets acquired through federal grants and contracts where the federal government retains a reversionary interest are capitalized and depreciated. Inexhaustible capital assets such as land or special collections that are protected, preserved, and held for public exhibition, education or research, including art, museum, scientific, and rare book collections, are not depreciated.

Original Cost 2002Total

Additions Disposals 2003Total

Additions Disposals 2004 Land $ 32,296 $ - $ - $ 32,296 $ - $ - $ 32,296 Infrastructure 70,961 3,345 (80) 74,226 842 75,068 Buildings & improvements 1,466,975 116,818 (324) 1,583,469 189,543 (394) 1,772,618 Equipment 669,125 69,909 (47,129) 691,905 98,439 (45,273) 745,071 Libraries 326,936 11,540 - 338,476 12,425 - 350,901 Special collections 10,587 9,085 (1,830) 17,842 904 - 18,746 Construction in progress 202,865 50,175 - 253,040 17,499 - 270,539

Capital assets, at original cost $ 2,779,745 $ 260,872 $ (49,363) $ 2,991,254 $ 319,652 $ (45,667) $ 3,265,239

Accumulated Depreciation

EstimatedEconomic

Lives(years) 2002

Depreciation &

AmortizationDisposals & Transfers 2003

Depreciation &

AmortizationDisposals & Transfers 2004

Infrastructure 25 30,752$ 2,660$ 11$ 33,423$ 2,679$ -$ 36,102$ Buildings & improvements 15-33 639,205 55,561 (166) 694,600 61,756 (115) 756,241 Equipment 2-20 474,408 58,604 (43,757) 489,255 63,983 (36,753) 516,485 Libraries 1-15 228,956 12,474 - 241,430 11,686 - 253,116

Accumulated depreciation 1,373,321 129,299 (43,912) 1,458,708 140,104 (36,868) 1,561,944

Capital assets, net 1,406,424$ 1,532,546$ 1,703,295$

12. Endowments - The campus endowment funds are invested and administered by the Endowment and Investment Accounting unit of the Office of the President. Income from campus endowment funds is recorded at the Office of the President and transferred to the campus annually. The university’s endowment income distribution policies are designed to preserve the value of the endowment and to generate a predictable stream of spendable income. UC San Diego Foundation also invests with the Office of the President in accordance with the Endowment Investment and Spending Policies and Guidelines adopted by the board of trustees and Uniform Management of Institutional Funds Act (UMIFA). For financial statement presentation, selected statements have been adjusted to include campus endowment funds and UC San Diego endowment funds recorded at the Office of the President. Campus endowment funds had a book value of $51.8 million (market value of $118.1 million) at June 30, 2004 and UC San Diego Foundation endowment funds had a book value of $124.6 million (market value of $178.4 million) at June 30, 2004. The statement of net assets has been adjusted to reflect an increase in noncurrent assets and net assets. In the statement of revenues, expenses, and changes in net assets, the net assets, end of year

12


totals have been increased to reflect endowment funds recorded at the Office of the President. The statement of cash flows has not been adjusted for the campus endowment funds. 13. Indirect Cost Recovery (Transfers) - Indirect cost recoveries received by the campus in conjunction with the university’s performance under contracts and grants are transferred to the Office of the President. These recoveries are then incorporated into the campus’ annual budgetary allocations from the Office of the President after giving effect to recovery-sharing arrangements with the state of California. The total indirect cost recovery for the year was $119.8 million ($109.4 million for 2003). 14. Academic Support Costs, Other – The academic support function in the schedule of current funds expenditures by uniform classification category includes activities that provide services for the university’s three primary missions – instruction, research, and public service. Expenses for this category for the year ended June 30, 2004 are summarized as follows (in thousands of dollars):

TotalMedical group 42,066$ Health plan 14,022School of medicine recharge & support services 6,786Marine sciences recharge & support services 3,598Shipboard technical support - administration 3,455Academic affairs recharge & support services 2,337 Managed care 33 Student affairs recharge & support services 2

Total Academic Support Other 72,299$

15. New Accounting Pronouncements - GASB has issued Statement No. 40, Deposit and Investment Risk Disclosures, effective for the university’s fiscal year beginning July 1, 2004. Statement No. 40 establishes additional disclosure requirements addressing common risks of investments. The Statement will have no effect on the university’s net assets or changes in net assets. In November 2003, GASB issued Statement No. 42, Accounting and Reporting for Impairment of Capital Assets and for Insurance Recoveries, effective for the university’s fiscal year beginning July 1, 2005. Statement No. 42 requires an evaluation of prominent events or changes in circumstances to determine whether an impairment loss should be recorded and any insurance recoveries be netted with the impairment loss. The university is currently evaluating potential effects on its financial statements. 16. Commitments and Contingencies - Substantial amounts are received and expended by the university, including its medical center, under federal and state programs, and are subject to audit by cognizant governmental agencies. This funding relates to research, student aid, medical center operations, and other programs. University management believes that any liabilities arising from such audits will not have a material effect on the university’s financial position. Operating lease expenditures and other rental costs for the year ended June 30, 2004 were $17.2 million and $13.8 million for the year ended June 30, 2003. Future minimum payments on operating leases extending beyond one year are as follows (in thousands of dollars):

Year Ending June 30

Minimum AnnualLease Payments

2005 12,715$ 2006 9,305 2007 7,181 2008 4,058 2009 2,361 2010-2014 3,239 2015-2019 3,031 2020-2024 3,441 2025-2029 3,897 2030-2034 4,393 2035-2039 5,012 2040-2044 608

Total 59,241$

13

NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued University of California, San Diego 17. Debt - The university may finance the construction, renovation, and acquisition of certain facilities and equipment through the issuance of debt obligations. Commercial paper provides for interim financing. Long-term financing includes revenue bonds, certificates of participation, loans and other borrowings, and capital lease obligations. Some loans, bonds, and certificates of participation provide financing for projects on more than one campus and are accounted for centrally at the Office of the President. For financial statement presentation, selected statements have been adjusted to include long-term debt recorded at the Office of the President totaling $759.2 million as of June 30, 2004 and $736.4 million as of June 30, 2003. The statement of net assets has been adjusted to reflect an increase in liabilities and a reduction in net assets. In the statement of revenues, expenses, and changes in net assets, the net assets, end of year total has been reduced to reflect long-term debt recorded at the Office of the President. The statement of cash flows has not been adjusted. Following schedules show the detail of combined debt for the years ending June 30, 2004 and 2003; long-term debt recorded at the San Diego campus, including unsecured internal financing loans; and long-term debt recorded at the Office of the President (in thousands of dollars):

COMBINED SCHEDULE OF LONG-TERM DEBT

FOR THE SAN DIEGO AND OFFICE OF THE PRESIDENT HELD DEBT

Outstanding Outstanding

Interest Maturity Campus OP Total

Rate Years Recorded Recorded June 30, 2004

Regents' Loans

unsecured internal financing 6.5% 2004-2014 836$ --$ 836$

Conditional Sales Contracts

secured by fixed assets 4-9% 2004-2009 8,126 -- 8,126

Bank and Commercial Paper Loans

secured by fixed assets and net revenues various 2004-2008 30,325 89,297 119,622

State Public Works Board Loans

secured by fixed assets various 2004-2023 54,061 125,956 180,017

Revenue Bonds

Hospital revenue bonds

secured by revenues 5.1-10% 2004-2020 62,680 -- 62,680

Variable rate demand revenue bonds

secured by revenues 3-12% 2004-2036 -- 434,837 434,837

Research facility revenue bonds

secured by Regents' funds 4.1-11% 2004-2032 -- 70,953 70,953

Certificates of Participation

secured by fixed assets 5-7% 2004-2032 -- 38,175 38,175

Total Long Term Debt 156,028$ 759,218$ 915,246$

Current Portion of Long Term Debt 32,680$ 110,059$ 142,739$

Long Term Debt 123,348 649,159 772,507

Total Long Term Debt 156,028$ 759,218$ 915,246$

SUMMARY OF CURRENT AND NONCURRENT LIABILITIES

14


15

SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBTRECORDED AT THE OFFICE OF THE PRESIDENT

Outstanding Additions/ Outstanding FY 03/04July 1, 2003 Adjustments Repayments June 30, 2004 Interest

Commercial Paper LoansCalifornia institute of telecommunications and

information technologies 7,461$ 5,559$ --$ 13,020$ --$ Central utilities cogeneration addition 460 4,051 -- 4,511 -- Multi-purpose building 2,807 11,870 -- 14,677 -- Rebecca & john moores ucsd cancer center 19,871 37,218 -- 57,089 --

Total Commercial Paper Loans 30,599 58,698 -- 89,297 --

State Public Works Board LoansBonner hall improvements 6,125 -- 180 5,945 311 Central library addition 31,674 -- 909 30,765 1,665 Engineering building unit II, series b (1993) & a (2001) 18,505 -- 700 17,805 989 Engineering building unit II equipment, series b (1993) 520 -- 255 265 26 Engineering building unit II equipment, series b (1994) 1,115 -- 255 860 59 Engineering building unit II equipment, series c (1997) 620 -- 110 510 30 Graduate school of international relations and pacific studies--robinson complex 5,081 -- 196 4,885 541 Medical center inpatient tower completion 37,377 -- 1,066 36,311 1,965 Medical center north annex seismic replacement 5,710 -- 170 5,540 290 Scripps institution of oceanography pier and seawater holding tanks 2,724 -- 105 2,619 291 Social sciences building construction 10,845 -- 645 10,200 591 Social sciences building equipment 565 -- 130 435 30 Visual arts facility 10,100 -- 284 9,816 531

Total State Public Works Board Loans 130,961 -- 5,005 125,956 7,319

Revenue BondsResearch Facility Cellular and molecular medicine east 25,747 -- 25,747 -- 735 Leichtag family foundation biomedical research building 45,970 -- -- 45,970 145 Roger and ellen revelle laboratory 4,372 -- 4,372 -- 125 Science and engineering research facility 25,606 -- 623 24,983 1,293

Total Research Facility 101,695 -- 30,742 70,953 2,298

UCHS, series a 22,599 -- 22,599 -- 583

Variable Rate Demand (Pool 1)Bookstore 4,074 -- 4,074 -- 108 La jolla del sol 25,062 -- 25,062 -- 664 North campus recreation area 3,413 -- 3,413 -- 90 Parking and roadway improvements, phase I 4,051 -- 4,051 -- 107 Price center 7,456 -- 7,456 -- 198 Student residence halls and apartments 25,829 -- 25,829 -- 685 UCHS refurbishment 4,074 -- 4,074 -- 108

Total Pool 1 73,959 -- 73,959 -- 1,960

Variable Rate Demand (Pool 1B)Parking and roadway improvements 19,495 -- 19,495 -- 502 Seismic corrections 2,347 -- 2,347 -- 60

Total Pool 1B 21,842 -- 21,842 -- 562


16

SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT

RECORDED AT THE OFFICE OF THE PRESIDENT

Outstanding Additions/ Outstanding FY 03/04

July 1, 2003 Adjustments Repayments June 30, 2004 Interest

Revenue Bonds (continued)

Variable Rate Demand (Pool 2)

Biology field station/site development 3,048$ --$ 3,048$ -- 77$

Campus ambulatory care center 2,718 -- 2,718 -- 75

Campus services complex, phase I 4,100 -- 4,100 -- 104

Clinical sciences building 14,697 -- 14,697 -- 438

Early childhood education center 1,602 -- 1,602 -- 41

Early childhood education center expansion 989 -- 989 -- 25

Managed care 871 -- 871 -- 22

Medical center ambulatory care center 8,964 -- 8,964 -- 227

Medical center cardiac care unit expansion

and modernization 2,349 -- 2,349 -- 60

Medical center eleventh floor operating room 1,157 -- 1,157 -- 29

Medical center outpatient center renovations

and cardiac catheterization suite expansion 3,991 -- 3,991 -- 101

Medical center west wing renovations 2,582 -- 2,582 -- 65

Parking and roadway improvements, phase III 3,065 -- 3,065 -- 78

Shiley eye center 3,931 -- 3,931 -- 100

Torrey pines center north 11,339 -- 11,339 -- 324

Torrey pines center south 7,341 -- 7,341 -- 186

Total Pool 2 72,744 -- 72,744 -- 1,952


Nierenberg hall 2,730 -- 64 2,666 146

Recreational/intramural and athletic complex 27,365 -- 645 26,720 1,462

Warren college residence halls 30,864 -- 727 30,137 1,649

Total Pool 3 60,959 -- 1,436 59,523 3,257


Deferred maintenance 6,039 -- 431 5,608 279




Gilman parking 19,264 -- 306 18,958 996

Pangea parking 12,528 -- 199 12,329 648

Torrey pines center south 19,289 -- 306 18,983 998


Total Pool 6 56,554 -- 1,133 55,421 2,877




W. m. keck building (fmri) 3,155 -- -- 3,155 159

W. m. keck building equipment (fmri) 2,940 -- -- 2,940 124

Total Pool 9 6,095 -- -- 6,095 283


Eleanor roosevelt college housing and dining 91,785 -- -- 91,785 --

Powell-focht bioengineering hall 6,945 -- -- 6,945 261

Science research park infrastructure 4,125 -- -- 4,125 --

Total Pool 10 102,855 -- -- 102,855 261


SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT

RECORDED AT THE OFFICE OF THE PRESIDENT

Outstanding Additions/ Outstanding FY 03/04

July 1, 2003 Adjustments Repayments June 30, 2004 Interest

Revenue Bonds (continued)

General Revenue Bond (2003A)

CBookstore --$ 3,739$ --$ 3,739$ 124$

Cellular and molecular medicine east -- 21,891 -- 21,891 740

La jolla del sol -- 22,999 -- 22,999 762

North campus recreation area -- 3,133 -- 3,133 104

Parking and roadway improvements, phase I (pool 1) -- 3,717 -- 3,717 123

Parking and roadway improvements (pool 1b) -- 17,146 -- 17,146 575

Price center -- 7,229 -- 7,229 178

Roger and ellen revelle laboratory -- 3,732 -- 3,732 126

Seismic corrections -- 2,079 -- 2,079 70

Student residence halls and apartments -- 23,703 -- 23,703 785

UCHS (originally series a) -- 16,165 1,242 14,923 497

UCHS refurbishment (pool 1) -- 3,739 -- 3,739 124

Total General Revenue Bond (2003A) -- 129,272 1,242 128,030 4,208

General Revenue Bond (2003B)

Biology field station/site development -- 2,938 71 2,867 71

Campus ambulatory care center -- 2,621 63 2,558 63

Campus services complex, phase I -- 3,952 95 3,857 95

Clinical sciences building -- 14,169 340 13,829 341

Early childhood education center -- 1,545 37 1,508 37

Early childhood education center expansion -- 954 23 931 23

Managed care -- 839 20 819 20

Medical center ambulatory care center -- 8,643 207 8,436 208

Medical center cardiac care unit expansion

and modernization -- 2,265 54 2,211 55

Medical center eleventh floor operating room -- 1,115 27 1,088 27

Medical center outpatient center renovations

and cardiac catheterization suite expansion -- 3,848 92 3,756 93

Medical center west wing renovations -- 2,465 242 2,223 51

Parking and roadway improvements, phase III -- 2,955 71 2,884 71

Shiley eye center -- 3,790 91 3,699 91

Torrey pines center north -- 10,932 262 10,670 263

Torrey pines center south -- 7,078 170 6,908 171

Total General Revenue Bond (2003B) -- 70,109 1,865 68,244 1,680

Total Revenue Bonds 534,979 199,381 228,570 505,790 20,617

Certificates of Participation

Campus energy conservation, series c 7,022 -- 880 6,142 282

Central utilities cogeneration addition, series a 30,162 -- 521 29,641 1,485

Deferred maintenance, series a 1,251 -- 156 1,095 69

Deferred maintenance, series b 1,444 -- 147 1,297 75

Total Certificates of Participation 39,879 -- 1,704 38,175 1,911

Total Long Term Debt Recordedat the Office of the President 736,418$ 258,079$ 235,279$ 759,218$ 29,847$

The use of an additional $30.2 million commercial paper funding has been approved for the San Diego campus. Total interest does not include $6.2 million of capitalized interest. Repayment of principal includes $141.8 million refinanced from General Revenue Bond 2003 Series A and $72.7 million refinanced from General Revenue Bond 2003 Series B.

17


SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBTRECORDED AT THE SAN DIEGO CAMPUS


Regents' LoansBachman canyon lot 277$ --$ --$ 277$ --$ Science research park 90 -- -- 90 -- Student health center 502 -- 33 469 32

Total Regents' Loans 869 -- 33 836 32

Conditional Sales ContractsCampus equipment 4,073 2,339 2,169 4,244 302 Medical center equipment 3,009 2,050 1,177 3,882 268

Total Conditional Sales Contracts 7,082 4,389 3,346 8,126 570

Bank LoansMedical center energy conservation 4,020 -- 925 3,095 191 Miramar warehouse 9,530 200 9,330 203 Powell-focht bioengineering hall 7,900 -- 1,000 6,900 159 Rebecca & john moores ucsd cancer center -- 11,000 -- 11,000 -- Retina/glaucoma research facility 700 640 1,340 -- 15

Total Bank Loans 22,150 11,640 3,465 30,325 568

State Public Works Board LoansEnergy Efficiency Bonds

energy efficiency projects 7,020 -- 700 6,320 361 High Technology Education Revenue Bonds

engineering building unit I 12,870 -- 3,990 8,880 876 Lease Revenue Bonds

California institute of telecommunications and information technologies -- 19,864 -- 19,864 --

Engineering building unit 3b computer science and engineering -- 18,997 -- 18,997 --

Total State Public Works Board Loans 19,890 38,861 4,690 54,061 1,237

Revenue BondsThornton hospital 64,990 -- 2,310 62,680 3,347

Total Long Term Debt Recorded at theSan Diego Campus 114,981$ 54,890$ 13,844$ 156,028$ 5,754$

SUMMARY SCHEDULE OF LONG TERM DEBT


Total Long Term Debt Recorded at theSan Diego Campus 114,981$ 54,890$ 13,844$ 156,028$ 5,754$

Total Long Term Debt Recorded at theOffice of the President 736,418 258,079 235,279 759,218 29,847

Total Long Term Debt 851,399$ 312,969$ 249,123$ 915,246$ 35,601$

Total interest does not include $97 thousand of capitalized interest.

18

NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued University of California, San Diego Principal payments on long-term debt totaled $249.1 million for the year ending June 30, 2004 and $142.6 million for the year ending June 30, 2003. Interest payments totaled $35.6 million for 2004 and $36.4 million for 2003. Future payments on long-term obligations are as follows (in thousands of dollars):

Year Ending June 30 Interest Principal Total2005 36,526$ 142,704$ 179,230$ 2006 36,687 76,004 112,691 2007 34,780 32,807 67,587 2008 33,336 35,501 68,837 2009 31,129 32,593 63,722 2010-2014 131,606 171,827 303,433 2015-2019 87,677 173,832 261,509 2020-2024 46,381 133,766 180,147 2025-2029 21,397 61,288 82,685 2030-2034 6,744 47,810 54,554 2035-2039 164 6,276 6,440 Total 466,427$ 914,408$ 1,380,835$

19

COMBINED SOURCES AND USES (UNAUDITED) University of California, San Diego

The information highlights major financial data and provides an overview of total university financial operations. The explanations provided are not intended to be all-inclusive. Restricted and unrestricted operating and nonoperating funds are included.

SOURCES(in thousands of dollars)

Grants and contracts

Medical center

State educational appropriations

Educational activities

Student tuition and fees, net of allowances

Auxiliary Enterprises, net of allowances

Private gifts

Other, net of allowances

State financing appropriations

Investment income

Financing appropriations from the state of California increased by $2.1 million to $16.8 million in 2004. In 2004, an overall decrease in the amount of surplus State Public Works Board (SPWB) funds available from prior years resulted in an increase in state financing appropriations.

Investment income, reported as a nonoperating expense, decreased by $928 thousand in 2004 to $12.4 million as a result of lower interest rates.

Private gifts, substantially all restricted as to use, grew to $52 million in 2004 from $38.6 million in 2003. The university continues to be aggressive in developing private revenue sources. In addition to private gifts for operating purposes, gifts are also received for capital purposes and are recorded as capital gifts and grants.

Student tuition and fees revenue, net of scholarship allowance grew in 2004 by $25.1 million to $144.9 million. The increase is attributable to an increase in both enrolled students and fees. Undergraduate student enrollment increased by 4 percent, while graduate student enrollment grew by 8 percent. Mandatory student fees for undergraduates rose by 12 percent and by 10 percent for graduate students.

Auxiliary enterprises revenues, net of scholarship allowance grew in 2004 by $12.1 million to $100.5 million. The increase is primarily due to the opening of the new Eleanor Roosevelt Housing and Dining Facility.

Educational appropriations from the state of California decreased by $27.2 million to $268.5 million in 2004. The decrease in general funds state support can be attributed to major cuts in funding as a result of the state deficit. Major budget cuts included administration, libraries, and educational outreach programs.

Other operating revenue represents miscellaneous sales activity such as real property income rental activities, orientation programs, and departmental conference funds. The increase is attributable to increase in the Student Health Services laboratory income and the Real Estate Office license income

As a result of the continued competitive and effective nature of the university’s research enterprise, overall revenues from federal, state, private and local government grants and contracts increased $55.6 million in 2004 to $638.9 million. The increase in federal revenues is primarily due to a $33 million increase in funding for existing National Institutes of Health grants. A decrease in state revenues of $7.1 million is due to a reduction in the receipt of new awards as a result of the state of California budget crisis.

Revenues from educational activities grew to $163.9 million in 2004 from $148.6 million in 2003. The increase is primarily due to Medical Group and Managed Care increases in service agreements combined with an improvement in patient billing collection rates.

Revenues of $498.3 million in 2004 reflect an increase of $42.3 million, or 9.3 percent, from 2003 as a result of an increase in patient volume and contract rate increases.

$51,991

$100,455

$144,887

$638,852

$498,250

$268,539

$163,853

$22,294

$16,775

$12,401

33.3%

26.0%

14.0%

8.5%

7.6%

5.2%

2.7%

1.2%

0.9%

0.6%

20

COMBINED SOURCES AND USES (UNAUDITED) - continued University of California, San Diego

USES(in thousands of dollars)

Salaries and wages

Supplies and materials

Other

Benefits

Depreciation and amortization

Utilities

Scholarships and fellowships

Interest expense

More than half the university’s expenses are for salaries. During 2004, salaries grew by $53.2 million to $922 million, an increase of 6.1 percent. The salaries increase was primarily due to an increase in the total number of employees resulting in a proportionate increase in salary costs. State appropriations did not include merit increases for staff.

Interest expense, reported as a nonoperating expense, decreased by $312 thousand in 2004 to $5.7 million as a result of lower interest rates.

Utility costs rose by 8.2 percent in 2004 to $48.8 million. The increase can be attributed to higher utility rates and the construction of new buildings on campus.

During 2004, supplies and materials expenses increased by $25.3 million, or 10.4 percent, to $268 million. Significant increases include expenses for fabrication components, $25 million and medical supplies, $11 million.

Higher capital spending over the past several years necessary to upgrade facilities and support the enrollment growth, with the resulting increase to the depreciable capital base, resulted in depreciation expense increasing to $140.1 million in 2004 from $129.3 million in 2003.

Scholarships and fellowships (net) as reported represent amounts paid to students, not including tuition and fees or other student charges paid on their behalf. While scholarship and fellowship support (gross) actually increased in 2004, offsets for tuition and fees and other student charges increased at a faster pace, resulting in a decrease of 25.3 percent in reported scholarship and fellowship expenses.

Other expenses of $247 million in 2004 increased by $8.7 million compared to 2003. This group consists of various types of expenditure categories such as building maintenance, minor repairs, telephone, travel, and miscellaneous costs. This year's increase is primarily due to increased expenditures in the areas of custodial and grounds, $5.1 million, and use of ships, $1.9 million.

Benefit costs increased by $18.3 million or 10.9 percent as a result of an increase in the number of employees and increases in certain benefits costs such as health insurance and state worker's compensation insurance.

$185,529

$247,071

$267,981

$922,457

$140,104

$48,769

$17,644

$5,7220.3%

1.0%

2.7%

7.6%

10.1%

13.5%

14.6%

50.3%

21

THE PAST DECADE

UNIVERSITY OF CALIFORNIA, SAN DIEGO2003-2004

THE PAST DECADE(Dollars in Thousands) YEARS ENDED JUNE 30

(UNAUDITED)

2004 2003 2002 2001 2000

CURRENT FUNDS REVENUES:Tuition and fees 191,247$ 146,620$ 129,551$ 121,554$ 114,194$ Less: scholarship allowance (46,362) (26,822) (25,182) (24,628) -- Federal government 525,578 458,538 411,015 382,241 358,617State government 302,860 335,061 356,679 348,184 298,969Local government 8,777 7,830 4,099 3,421 2,097Private gifts, grants, and contracts 138,611 130,660 129,681 116,598 102,376Sales and services of educational activities 163,855 148,576 143,611 140,496 132,425Sales and services of auxiliary enterprises 109,295 94,453 85,148 80,423 74,860 Less: scholarship allowance (8,843) (6,145) (4,732) (5,028) -- Sales and services of UCSD medical center 498,271 455,910 435,476 416,700 370,645Other sources 22,437 21,841 21,836 18,123 17,731 Less: scholarship allowance (107) (54) (27) (27) --

Total Revenues 1,905,620$ 1,766,468$ 1,687,155$ 1,598,057$ 1,471,914$

CURRENT FUNDS EXPENDITURES:Instruction 338,669$ 312,509$ 289,780$ 281,985$ 267,879$ Research 474,415 438,931 407,059 383,754 387,912 Public service 11,790 12,391 11,466 9,491 8,441 Academic support 142,790 147,613 130,473 142,859 142,863 UCSD medical center 447,430 414,493 394,706 358,976 333,836 Student services 40,607 39,536 38,022 35,147 31,614 Institutional support 74,650 71,878 64,901 68,155 54,071 Operation and maintenance of plant 43,017 39,434 44,978 40,312 40,483 Student financial aid 92,109 71,795 66,175 56,215 53,755 Less: scholarship allowance (55,311) (33,021) (29,941) (29,683) -- Auxiliary enterprises 74,072 68,159 64,206 57,628 55,933

Total Expenditures 1,684,237$ 1,583,718$ 1,481,825$ 1,404,839$ 1,376,787$

PLANT EXPENDITURES 298,588$ 248,757$ 213,781$ 168,657$ 86,785$

PLANT ASSETSCapitalized value 3,265,239$ 2,991,254$ 2,779,745$ 2,601,990$ 2,470,299$ Accumulated depreciation (1,561,944) (1,458,708) (1,373,321) (1,297,270) (1,203,517)

Net Plant Assets-Capitalized Value 1,703,295$ 1,532,546$ 1,406,424$ 1,304,720$ 1,266,782$

STUDENT ENROLLMENT (FALL QUARTER):Undergraduate 19,872 19,088 17,505 16,496 16,230Graduate and professional students 4,835 4,460 4,063 3,716 3,688

Total Enrollment 24,707 23,548 21,568 20,212 19,918

EMPLOYMENT:Academic employees 6,959 6,605 5,823 5,580 5,500Staff employees 16,591 16,281 15,403 14,700 14,250

Total Employment 23,550 22,886 21,226 20,280 19,750

(Continued on page 24)

23

1999 1998 1997 1996 1995

110,802$ 106,060$ 100,193$ 100,170$ 92,919$ -- -- -- -- --

335,614 307,205 270,571 281,404 268,825283,504 244,377 225,091 210,395 198,380

1,470 1,365 768 4,608 3,215105,739 89,042 84,106 67,665 57,311112,762 88,979 93,572 127,783 105,38072,745 69,648 67,665 68,337 67,097

-- -- -- -- -- 352,433 294,939 296,893 283,618 302,60115,636 12,245 11,790 11,283 11,851

-- -- -- -- --

1,390,705$ 1,213,860$ 1,150,649$ 1,155,263$ 1,107,579$

248,741$ 230,238$ 216,113$ 208,918$ 193,642$ 345,919 311,881 278,273 270,241 257,335

7,054 3,647 3,444 3,917 3,985 114,295 92,587 104,821 149,229 100,285 313,108 267,615 263,472 284,414 277,685 28,569 29,835 27,919 26,514 24,624 48,135 45,719 43,593 43,711 39,484 35,537 31,633 32,192 29,554 30,626 49,976 48,888 46,910 48,389 44,464

-- -- -- -- -- 52,170 50,429 52,516 51,315 50,798

1,243,504$ 1,112,472$ 1,069,253$ 1,116,202$ 1,022,928$

61,921$ 75,745$ 53,633$ 68,287$ 84,081$

2,269,529$ 2,217,700$ 2,138,433$ 2,043,278$ 1,931,272$ -- -- -- -- --

2,269,529$ 2,217,700$ 2,138,433$ 2,043,278$ 1,931,272$

15,837 15,140 14,623 14,846 14,3203,533 3,527 3,496 3,478 3,456

19,370 18,667 18,119 18,324 17,776

5,300 5,450 5,400 5,050 5,31313,550 13,450 13,250 13,150 13,636

18,850 18,900 18,650 18,200 18,949

24

CURRENT FUNDS REVENUES


CURRENT FUNDS REVENUES(UNAUDITED)


UnrestrictedTotal General Designated Restricted

TUITION AND FEES

Regular session 158,222$ 24,399$ 133,824$ --$ Summer session 6,296 -- 6,296 -- University extension and continuing education 26,729 -- 26,729 --

Subtotal 191,247 24,399 166,848 --

Less: scholarship allowance (46,362) -- (46,362) --

Total 144,885 24,399 120,486 --

FEDERAL GOVERNMENT

Grants 502,484 -- 98,268 404,216 Contracts 23,094 -- 3,145 19,948

Total 525,578 -- 101,414 424,164

STATE GOVERNMENT

Appropriations 286,344 268,539 -- 17,805 Contracts and grants 16,517 -- 748 15,769

Total 302,860 268,539 748 33,574

LOCAL GOVERNMENT 8,777 -- 508 8,269

PRIVATE GIFTS, GRANTS AND CONTRACTS

Gifts 51,991 -- -- 51,991 Grants 25,804 -- 18,574 7,231 Contracts 60,815 -- 46 60,769

Total 138,611 -- 18,620 119,991

SALES AND SERVICES OF EDUCATIONAL ACTIVITIES

Medical group activities 120,854 -- 120,854 -- Managed care 10,710 -- 10,710 -- Other 32,291 3 32,289 --

Total 163,855 3 163,852 --

SALES AND SERVICES OF AUXILIARY ENTERPRISES

Parking operations 14,310 -- 14,310 -- Residence and dining halls 65,628 -- 65,628 -- Bookstore 24,933 -- 24,933 -- Other 4,423 -- 4,423 --

Subtotal 109,295 -- 109,295 --

Less: scholarship allowance (8,843) -- (8,843) --

Total 100,452 -- 100,452 --

SALES AND SERVICES OF UCSD MEDICAL CENTER 498,271 -- 498,271 --

OTHER SOURCES

Service enterprises 674 -- 674 -- Property rental and other 21,763 (0) 21,764 --

Subtotal 22,437 (0) 22,437 --

Less: scholarship allowance (107) -- (107) --

Total 22,330 (0) 22,331 --

Total Current Funds Revenues 1,905,620$ 292,940$ 1,026,682$ 585,998$

26

CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY


CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY(UNAUDITED)


Current Funds DistributionSalaries Other Less:

Total Unrestricted Restricted and Wages Expenditures RechargesGeneral Designated

INSTRUCTION

GENERAL ACADEMIC

Biological sciences 14,444$ 14,137$ 102$ 204$ 10,004$ 4,440$ --$ Business and management 2,064 1,850 151 62 1,289 775 -- Communications 3,057 3,028 10 19 2,434 624 -- Computer and information studies 22,985 21,150 185 1,650 15,683 7,306 4 Education 2,509 2,457 1 51 1,695 815 1 Engineering 17,341 16,206 111 1,024 11,600 5,741 -- Fine and applied arts 15,696 14,945 632 118 11,939 3,763 6 Foreign languages 3,058 3,051 3 3 2,472 587 1 Health professions

Medicine 131,169 41,030 85,401 4,738 108,596 43,238 20,665 Pharmacy 1,496 1,418 72 6 898 607 9

Letters 13,817 13,422 149 246 10,994 2,842 19 Mathematics 8,580 8,501 18 61 7,126 1,455 -- Occupational and vocational 10 -- -- 10 -- 10 -- Physical education 177 177 -- -- 159 18 -- Physical sciences 27,580 26,174 770 636 17,927 9,653 -- Psychology 5,126 5,104 4 18 4,053 1,074 -- Social sciences 30,278 29,326 459 493 24,138 6,225 85 Interdisciplinary studies 17,336 11,376 1,223 4,738 8,176 9,166 5 Compensated absences accrual 95 282 (187) (1) 103 (9) --

Total 316,819 213,639 89,105 14,075 239,285 98,328 20,794

SUMMER SESSION 3,834 -- 3,834 1 2,879 962 7

UNIVERSITY EXTENSION 23,814 18 22,898 898 11,606 13,282 1,074

EDUCATIONAL FEE EXPENSE PRORATION -- (37,395) 37,395 -- -- -- --

Subtotal Instruction 344,468 176,262 153,232 14,974 253,770 112,572 21,875

Less: reclassification of capitalexpenditures (5,798) (4,388) (635) (776) -- (5,798) --

Total Instruction 338,669 171,874 152,597 14,198 253,770 106,774 21,875

RESEARCH

INSTITUTES AND RESEARCH CENTERS

Area studies 251 106 23 122 128 122 -- Biological sciences 13,332 449 165 12,718 6,867 6,473 8 Communications 80 21 33 26 38 42 -- Computer and information studies 77,758 4,496 2,353 70,908 18,981 58,786 9 Engineering 19,979 456 47 19,476 7,009 12,972 2 Fine and applied arts 234 125 (0) 109 89 145 -- Health professions

Medicine 26,787 1,701 818 24,267 12,016 14,771 -- Nursing 51 51 -- -- 50 1 -- Physical sciences 103,529 13,285 3,579 86,666 39,159 66,146 1,775 Psychology 2,808 265 50 2,493 1,594 1,214 -- Social sciences 4,273 749 231 3,293 1,934 2,394 56 Compensated absences accrual 1,520 (205) 689 1,036 1,616 (96) --

Total 250,602 21,501 7,989 221,112 89,481 162,971 1,849

28






RESEARCH(continued)

INDIVIDUAL OR PROJECT RESEARCH

Area Studies 256$ 91$ 100$ 65$ 66$ 189$ --$ Biological sciences 24,936 2,593 366 21,977 11,432 13,504 -- Business and management (220) -- 1 (221) (72) (148) -- Computer and information sciences 18,627 2,929 134 15,564 9,805 8,822 -- Education 73 13 -- 60 27 47 -- Engineering 4,706 491 212 4,003 2,280 2,426 0 Fine and applied arts 486 10 66 411 157 329 -- Foreign languages 81 58 16 7 52 29 -- Health professions

Medicine 190,246 2,167 3,024 185,054 92,527 97,827 109 Letters 1,218 635 48 535 332 886 -- Library science 20 20 -- -- -- 20 -- Mathematics 2,392 204 98 2,090 1,356 1,036 -- Physical sciences 25,475 1,616 1,599 22,260 11,273 14,202 -- Psychology 2,273 58 4 2,212 1,247 1,025 -- Social sciences 2,720 953 260 1,507 1,556 1,165 --

Total 273,289 11,837 5,930 255,523 132,038 141,360 109

OTHER PROVISIONS 41 1 14,394 (14,354) 1 40 --

Subtotal Research 523,932 33,339 28,312 462,281 221,519 304,371 1,958

Less: reclassification of capitalexpenditures (49,517) (1,836) (992) (46,689) -- (49,517) --

Total Research 474,415 31,502 27,320 415,592 221,519 254,854 1,958

PUBLIC SERVICE

COMMUNITY SERVICE

Arts and lectures 1,677 130 1,336 212 463 1,296 81 Community service projects 4,210 951 1,049 2,210 2,316 2,346 452 Work study programs

Contracting agencies 412 63 98 252 355 59 2 Other 5,493 2,066 334 3,093 2,415 3,087 9

Compensated absences accrual (117) (115) 3 (5) (117) -- --

Total 11,676 3,095 2,820 5,761 5,431 6,788 544

COOPERATIVE EXTENSION SERVICE 233 -- -- 233 133 100 --

Subtotal Public Service 11,909 3,095 2,820 5,994 5,564 6,888 544

Less: reclassification of capitalexpenditures (119) (8) (70) (41) -- (119) --

Total Public Service 11,790 3,087 2,750 5,953 5,564 6,769 544

ACADEMIC SUPPORT

ANCILLARY SUPPORT

Fine arts productions 676 584 90 1 515 280 119 Medical laboratories 9,425 -- 8,570 856 6,793 9,157 6,524 Psychology clinic 3,728 -- 3,727 1 2,272 1,458 2 Research vessels (1,047) 60 (1,274) 167 5,504 8,643 15,193 Shops 1,025 -- 1,025 0 1,950 2,975 3,900 Vivarium 1,071 489 581 -- 3,468 3,765 6,162 Other 72,299 4,229 64,400 3,671 34,737 48,107 10,544

Total 87,178 5,362 77,120 4,696 55,238 74,385 42,444

29






ACADEMIC SUPPORT(continued)

ACADEMIC ADMINISTRATION 34,053$ 22,051$ 8,078$ 3,924$ 19,087$ 18,915$ 3,949$

AUDIO VISUAL SERVICES 1,027 686 341 -- 894 852 719

COMPUTING SUPPORT 3,178 55 3,117 5 6,036 5,309 8,167

COURSE AND CURRICULUM DEVELOPMENT 98 96 (1) 3 79 29 10


LIBRARIES 29,907 26,587 1,196 2,124 13,395 16,673 161

MUSEUMS AND GALLERIES 3,630 (0) 2,910 721 1,997 1,750 117

COMPENSATED ABSENCES ACCRUAL 343 (14) 332 25 313 30 --

Subtotal Academic Support 159,414 50,472 97,444 11,498 97,038 117,943 55,566

Less: reclassification of capitalexpenditures (16,625) (11,650) (3,239) (1,736) (5,026) (11,599) --

Total Academic Support 142,789 38,822 94,205 9,762 92,012 106,344 55,566

UCSD MEDICAL CENTER

UCSD medical center 455,686 8,122 447,281 284 180,120 300,770 25,203

Less: reclassification of capitalexpenditures (8,256) -- (8,216) (40) -- (8,256) --

Total UCSD Medical Center 447,430 8,122 439,065 244 180,120 292,514 25,203

STUDENT SERVICES

ADMINISTRATION 4,546 1,029 2,370 1,146 2,587 1,963 4

SOCIAL AND CULTURAL ACTIVITIES

Cultural programs 382 -- 382 1 1 382 1 Housing services 39 12 26 1 52 46 59 Other social services 6,984 39 6,859 85 4,118 6,961 4,095 Public ceremonies 87 -- 87 -- 1 86 -- Recreational programs 10,518 -- 10,172 346 5,183 5,613 279

Total 18,010 51 17,525 433 9,355 13,088 4,433

COUNSELING AND CAREER GUIDANCE

Counseling 4,451 585 2,275 1,591 2,616 1,835 1 Disadvantaged student assistance 410 461 (60) 9 316 151 57 Foreign student programs 767 -- 767 0 554 245 32 Placement 1,661 6 1,563 92 1,072 601 13

Total 7,289 1,052 4,545 1,692 4,559 2,832 102

FINANCIAL AID ADMINISTRATION 1,987 2,005 (26) 9 1,667 320 --

30






STUDENT SERVICES(continued)

STUDENT ADMISSIONS AND RECORDS

Admissions 2,160$ 2,122$ 28$ 10$ 1,362$ 801$ 3$ Registrar 1,587 1,324 248 15 1,050 594 57

Total 3,746 3,445 277 24 2,411 1,395 60

STUDENT HEALTH SERVICES 5,446 -- 5,410 36 2,686 2,765 6


COMPENSATED ABSENCES ACCRUAL 22 -- 23 (1) 55 (33) --

Subtotal Student Services 41,046 32 37,675 3,339 23,321 22,330 4,605

Less: reclassification of capitalexpenditures (439) (32) (366) (41) -- (439) --

Total Student Services 40,607 (0) 37,309 3,298 23,321 21,892 4,605

INSTITUTIONAL SUPPORT

EXECUTIVE MANAGEMENT

Chancellors and vice chancellors 13,210 8,713 3,833 663 8,694 5,430 914 General counsel 363 362 1 -- 250 113 -- Academic senate secretariat 644 597 43 4 453 191 -- Planning and budgeting 3,742 3,370 370 1 2,709 1,033 --

Total 17,959 13,043 4,248 668 12,107 6,766 914

FISCAL OPERATIONS

Accounting 9,474 5,587 3,863 25 6,898 4,189 1,613 Auditing 1,247 1,282 (34) -- 1,143 668 564 Bad debt write-off 410 -- 126 285 -- 410 -- Cashiers 441 404 36 -- 298 143 -- Office of contracts and grants

administration 2,236 (7) 2,241 2 1,591 645 --

Total 13,809 7,266 6,232 311 9,930 6,056 2,177

GENERAL ADMINISTRATIVE SERVICES

Environmental health and safety 2,843 780 2,061 2 2,987 1,593 1,737 Information systems 10,486 9,392 1,089 6 5,616 5,169 298 Human resources 4,481 3,311 1,167 3 8,925 3,426 7,870 Other 12,725 5,925 6,488 312 3,553 10,881 1,709

Total 30,534 19,407 10,805 322 21,080 21,068 11,614

LOGISTICAL SERVICES

Construction management 546 -- 546 -- 3,553 4,601 7,607 Duplicating (562) 77 (641) 3 908 2,621 4,091 Garage (2,036) 71 (2,106) -- 577 3,960 6,572 Mail and messenger 198 214 (25) 8 559 2,069 2,431 Materiel management 2,410 2,144 266 -- 2,739 7,944 8,274 Police 2,598 2,240 345 13 2,956 1,253 1,611 Telephone (279) 1,143 (1,424) 2 4,076 8,540 12,895

Total 2,876 5,888 (3,038) 26 15,368 30,989 43,481

31






INSTITUTIONAL SUPPORT(continued)

COMMUNITY RELATIONS

Development 10,503$ 0$ 7,691$ 2,812$ 6,071$ 11,291$ 6,858$ Public information 1,307 897 410 -- 1,009 418 120 Publications 310 266 (76) 120 331 696 717

Total 12,120 1,163 8,025 2,932 7,411 12,405 7,695


COMPENSATED ABSENCES ACCRUAL (603) (793) 196 (6) 66 (669) --

Subtotal Institutional Support 76,695 38,901 33,540 4,253 65,961 76,615 65,882

Less: reclassification of capitalexpenditures (2,045) (168) (1,876) -- -- (2,045) --

Total Institutional Support 74,650 38,732 31,664 4,253 65,961 74,570 65,882

OPERATION AND MAINTENANCE OF PLANT

Administration 753 1,093 (340) -- 1,460 1,497 2,205 Building maintenance and major

repairs and alterations 8,306 7,468 838 -- 1,806 6,774 274 Grounds maintenance 1,872 1,840 32 -- 1,702 2,241 2,071 Janitorial service 5,438 5,388 49 -- 3,227 2,984 773 Plant service 140 -- 140 -- 3,186 13,496 16,542 Refuse disposal 413 410 3 -- 80 358 26 Utilities 23,688 22,720 968 -- 1,648 38,433 16,393 Other 3,641 (88) 3,730 -- -- 3,628 (14) Compensated absences accrual (28) (23) (5) 0 (28) -- -- Educational fee expense proration -- (5,170) 5,170 -- -- -- --

Subtotal Operations and Maintenance 44,223 33,639 10,585 0 13,081 69,411 38,269

Less: reclassification of capitalexpenditures (1,206) (217) (989) -- -- (1,206) --

Total Operation and Maintenance of Plant 43,017 33,422 9,595 0 13,081 68,205 38,269

STUDENT FINANCIAL AID

Student financial aid 92,109 6,854 29,964 55,291 728 91,381 --

Less: scholarship allowance (55,311) -- (55,311) -- -- (55,311) --

Total Student Financial Aid 36,797 6,854 (25,348) 55,291 728 36,070 --

AUXILIARY ENTERPRISES

Apartments 13,219 -- 13,188 31 410 13,389 579 Bookstores 22,633 -- 22,614 19 3,591 29,710 10,668 Cafeterias 1,495 -- 1,468 28 1,271 2,189 1,964 Parking 8,435 -- 8,382 52 3,547 10,295 5,407 Residence halls 25,630 -- 25,425 205 12,521 33,482 20,373 Other 2,843 -- 2,709 134 1,602 2,029 789 Compensated absences accrual 90 -- 90 -- 90 -- --

Subtotal Auxiliary Enterprises 74,345 -- 73,876 469 23,032 91,092 39,780

Less: reclassification of capitalexpenditures (273) -- (273) -- -- (273) --

Total Auxiliary Enterprises 74,072 -- 73,603 469 23,032 90,819 39,780

Total Current Funds Expenditures 1,684,237$ 332,416$ 842,760$ 509,061$ 879,110$ 1,058,810$ 253,683$

32

CURRENT FUNDS EXPENDITURES BY DEPARTMENT


CURRENT FUNDS EXPENDITURES BY DEPARTMENT(UNAUDITED)




GRADUATE SCHOOL OF INTERNATIONALRELATIONS AND PACIFIC STUDIES

INSTRUCTION 5,530$ 4,973$ 328$ 229$ 4,142$ 1,388$ --$ RESEARCH 460 25 22 413 294 167 -- PUBLIC SERVICE 441 -- 373 69 181 260 -- ACADEMIC SUPPORT 5 -- 5 -- (2) 16 9

Total Graduate School of InternationalRelations and Pacific Studies 6,436 4,997 727 712 4,614 1,831 9

JACOBS SCHOOL OF ENGINEERING

INSTRUCTION

Bioengineering 5,181 4,193 46 942 2,664 2,518 -- Computer science and engineering 8,914 8,326 150 438 6,757 2,159 2 Electrical and computer engineering 10,351 9,993 31 328 7,220 3,135 3 Material science program 1,668 1,623 25 21 1,152 516 -- Mechanical and aerospace engineering 8,091 8,009 40 42 5,979 2,112 -- Structural systems project 2,472 2,453 -- 19 1,858 614 --

Total 36,678 34,596 292 1,789 25,630 11,054 5

RESEARCH

Bioengineering 5,021 113 7 4,902 2,358 2,665 2 California institute--telecommunicationsand information technology 6,074 (31) 1,751 4,355 1,993 4,081 --

Center for energy research 549 -- 0 548 351 198 -- Computer science and engineering 5,318 328 71 4,919 2,878 2,440 -- Dean's office--engineering 233 34 -- 198 96 137 -- Electrical and computer engineering 13,077 2,567 63 10,447 6,831 6,245 -- Fusion energy research center 1,991 -- 5 1,986 742 1,249 -- Mechanical and aerospace engineering 4,706 491 212 4,003 2,280 2,426 0 Structural systems research project 10,501 343 21 10,136 2,397 8,104 --

Total 47,470 3,845 2,131 41,494 19,927 27,544 2

ACADEMIC SUPPORT

Dean's office--engineering 2,508 1,628 81 798 1,703 2,019 1,215 Electrical and computer engineering 84 -- 82 2 337 239 491 Engineering support services 161 -- 161 -- 104 1,380 1,322 Fusion research support services (50) -- (50) -- 383 45 478 Mechanical and aerospace engineering 101 -- 100 2 53 48 -- Structural systems research project 234 -- 234 0 102 132 --

Total 3,039 1,628 608 802 2,682 3,862 3,505

Total Jacobs School of Engineering 87,186 40,070 3,031 44,085 48,239 42,460 3,513

RADY SCHOOL OF MANAGEMENT

INSTRUCTION 2,064 1,850 151 62 1,289 775 --

Total Rady School of Management 2,064 1,850 151 62 1,289 775 --

34






SCHOOL OF MEDICINE INSTRUCTION

Anesthesiology 9,504$ 1,284$ 8,224$ (4)$ 8,922$ 2,064$ 1,482$ Bioengineering--medical 338 336 2 -- 299 39 -- Biology--medical 300 300 0 0 245 55 -- Cancer center 323 59 140 124 171 152 -- Cellular and molecular medicine 867 841 0 26 675 192 -- Chemistry--medical 132 126 -- 6 90 41 -- Class notes 1 -- 1 -- -- 1 -- Dean's office school of medicine 13 -- -- 13 -- 13 -- Electives program 56 19 36 -- -- 56 -- Emergency medical program 1,643 45 1,597 1 5,073 637 4,068 Family and preventive medicine 6,003 2,395 2,721 887 4,174 2,194 366 Intern and resident program 2,507 2,507 -- -- -- 2,507 -- Malpractice insurance 3,012 3,012 -- -- -- 3,012 -- Mathematics--medical 5 5 -- -- 4 1 -- Medicine 19,929 7,741 11,329 859 19,430 5,765 5,265 Neurosciences 4,875 2,340 1,811 725 3,429 1,613 167 Office of continuing medical education 4,298 24 4,255 19 1,274 5,034 2,010 Office of learning resources--core courses support 2,353 1,607 680 66 1,422 935 3

Ophthalmology 5,544 755 4,787 1 4,230 1,350 37 Orthopaedics 4,167 493 3,375 299 4,052 1,126 1,011 Pathology 4,717 2,543 1,808 366 4,693 1,460 1,436 Pediatrics 11,368 3,037 8,009 321 9,033 2,826 491 Pharmacology 2,862 2,344 353 165 1,863 999 -- Pharmacy--intercampus 34 27 6 1 20 24 9 Psychiatry 9,223 2,980 5,991 252 7,262 2,895 934 Radiology 11,900 1,632 10,051 216 10,103 2,694 897 Reproductive medicine 8,158 1,449 6,621 89 6,960 1,785 587 Surgery 17,039 3,114 13,609 316 15,160 3,790 1,912 The SIO department--medical 43 43 -- -- 31 12 --

Total 131,212 41,057 85,407 4,748 108,616 43,271 20,674

RESEARCH

Academic geriatric resource program 137 135 -- 1 77 59 -- Anesthesiology 3,578 207 245 3,126 1,950 1,628 -- Bioengineering--medical 1,076 -- -- 1,076 476 600 -- Biology--medical 2 -- -- 2 -- 2 -- Cellular and molecular medicine 9,762 13 843 8,906 4,079 5,683 -- Chemistry--medical 357 -- -- 357 183 174 -- Dean's office 271 -- 285 (15) 199 72 -- Emergency medical program 147 -- -- 147 122 25 -- Family and preventive medicine 8,734 60 3 8,671 5,082 3,653 -- Medicine 53,348 274 235 52,838 27,231 26,184 67 Neurosciences 28,628 524 (8) 28,112 10,094 18,534 1 Organized research unitsCancer center 20,507 255 794 19,459 9,510 10,997 -- Institute for research on aging 527 -- -- 527 199 329 -- Institute of molecular medicine 4,617 313 25 4,279 2,229 2,388 -- Research in biological structures 2,903 13 (1) 2,891 1,667 1,237 -- White mountain research 413 -- 3 410 155 259 --

Ophthalmology 6,651 -- 28 6,622 2,437 4,214 -- Orthopaedics 518 9 16 492 6 519 8 Pathology 7,758 98 73 7,587 3,501 4,257 -- Pediatrics 17,398 37 126 17,236 9,218 8,219 38 Pharmacology 12,560 54 446 12,060 5,911 6,649 -- Pharmacy--intercampus 57 -- 57 -- 36 21 -- Psychiatry 28,038 913 51 27,075 15,249 12,789 -- Radiology 2,572 6 278 2,288 1,420 1,152 -- Reproductive medicine 3,605 -- 26 3,579 2,043 1,562 --

35






SCHOOL OF MEDICINE(continued)

RESEARCH(continued)

Surgery 5,746$ 24$ 310$ 5,412$ 3,356$ 2,393$ 3$ Travel 34 11 24 -- -- 34 -- Other support 998 998 -- -- -- 998 --

Total 220,943 3,942 3,860 213,140 106,429 114,630 117

PUBLIC SERVICE

Area health and education center 233 -- -- 233 133 100 -- Cancer center 4 -- 4 -- 1 3 -- Medical education 12 0 2 10 5 7 -- Medicine 903 59 104 739 521 454 72 Pediatrics 1,338 423 9 906 782 556 --

Total 2,490 483 118 1,889 1,442 1,120 72

ACADEMIC SUPPORT

Anesthesiology support services 324 -- 324 -- 367 69 112 Center for molecular genetics 6 7 (1) -- 3 3 -- Dean's office Admissions 610 604 6 -- 408 201 -- General operating costs 9,419 6,252 3,107 61 3,797 5,597 (25) Human subjects committee 543 408 (1) 136 302 241 -- Outreach 1,270 277 75 918 612 658 -- Public affairs 389 389 -- -- 279 109 -- Student affairs 1,989 726 1,018 245 1,068 921 0 Student performance 3 -- -- 3 -- 3 -- Support services 391 -- 355 36 504 4,024 4,137

Laboratories and support servicesCancer center 41 -- 40 1 598 759 1,316 Cellular and molecular medicine 48 -- 47 1 80 54 86 Clinical pharmacy services 90 -- 90 -- 43 46 -- Family and preventive medicine 3,752 -- 3,743 9 2,650 1,880 778 Medicine 4,693 -- 4,403 290 2,693 2,161 160 Neurosciences 1,021 -- 1,021 -- 330 749 58 Opthalmology 410 -- 408 1 288 122 -- Orthopaedics 17 -- 17 -- 16 1 -- Pathology 537 -- 537 -- 312 228 3 Pediatrics 1,502 -- 942 560 950 735 182 Psychiatry 918 -- 918 -- 394 524 -- Radiology 371 -- 371 -- 595 623 847 Reproductive medicine 33 -- 33 -- 35 46 48 Surgery 575 -- 575 0 445 229 99

Managed care 14,054 -- 14,054 (0) 2,896 11,166 7 Medical group operations 43,642 -- 43,641 1 21,407 22,906 670 Office of learning resources 340 -- 340 -- 519 523 701 Psychiatry clinic 3,728 -- 3,727 1 2,272 1,458 2 Vice chancellor health sciences planning 308 -- 308 -- 954 632 1,278

Total 91,023 8,662 80,097 2,264 44,815 56,670 10,462

Total School of Medicine 445,668 54,145 169,482 222,042 261,302 215,691 31,324

SKAGGS SCHOOL OF PHARMACY ANDPHARMACEUTICAL SCIENCES

INSTRUCTION 1,462 1,391 65 5 878 584 -- RESEARCH 25 20 -- 5 12 14 -- ACADEMIC SUPPORT 225 159 65 1 -- 225 --

Total Skaggs School of Pharmacy andPharmaceutical sciences 1,713 1,571 131 11 890 822 --

36






CAMPUS-WIDE DEPARTMENTS

INSTRUCTION

Academic computingAdvisor 359$ 354$ 5$ --$ --$ 359$ --$ Computing services 20 20 -- 0 -- 20 -- Instruction and research facility 3,269 2,386 (1) 884 1,653 1,614 (2)

Academic field studies 260 259 (0) 1 188 74 2 Animal use subsidy 44 44 -- -- -- 44 -- Anthropology 2,331 2,309 15 7 1,870 461 -- Area and ethnic studies and research 509 498 11 -- 401 108 -- Biological sciences 14,400 14,094 102 204 10,004 4,396 -- California literature project 489 207 81 201 -- 508 19 Center for research in educational equity,

assesment, and teaching excellence 148 1 (0) 147 54 94 -- Chemistry and biochemistry 12,055 11,393 213 449 7,066 4,989 -- Cognitive science 2,877 2,853 16 8 2,275 602 -- Community medicine--general campus 3,111 3,082 10 19 2,485 626 -- Economics 6,119 6,090 7 22 5,169 950 -- English as a second language program 204 204 0 -- 170 34 -- Ethnic studies 1,560 1,523 5 32 1,257 304 -- History 5,743 5,615 11 118 4,446 1,298 -- Human development program 409 405 2 3 319 90 -- Interdisciplinary sequenceContemporary issues 85 81 0 4 64 21 -- Cultural traditions 205 204 -- 0 127 78 -- Earth sciences 190 190 1 -- 155 35 -- Environmental systems 82 82 0 -- 54 27 -- Geometry and physics 77 77 -- -- 33 44 -- Humanities 671 671 -- -- 579 92 -- Special studies 68 67 1 0 57 11 -- Urban and rural studies 417 414 0 3 331 86 --

International studies program 188 187 -- 1 133 54 -- Language learning laboratory 167 160 -- 7 121 47 1 Linguistics 1,750 1,752 2 (4) 1,377 373 -- Literature 7,358 7,347 6 6 6,062 1,296 -- Mathematics 8,443 8,394 17 32 7,025 1,418 -- Mathematics placement and testing 147 117 1 29 102 45 -- Music 5,083 5,039 28 16 3,915 1,172 4 Philosophy 2,580 2,499 59 22 2,082 498 -- Physical education 177 177 -- -- 159 18 -- Physics 10,406 10,116 203 87 7,225 3,181 -- Political science 5,952 5,929 13 10 4,904 1,133 85 Psychology 5,126 5,104 4 18 4,053 1,074 -- Social sciences computing 285 245 -- 41 194 91 -- Sociology 3,479 3,474 1 4 2,757 723 -- Subject A program 2,482 2,415 1 66 1,665 818 1 Teacher education program 123 23 -- 100 75 48 -- Theatre and dance 5,861 5,239 542 80 4,326 1,536 1 Undergraduate language program 937 936 1 -- 804 133 -- Visual arts 4,752 4,667 62 22 3,699 1,054 2 Writing program 3,229 3,226 3 0 2,747 482 -- Educational fee expense proration -- (37,395) 37,395 -- -- -- -- Other general campus 71 -- 71 -- 53 18 --

Total 124,302 82,771 38,890 2,641 92,237 32,176 111

37






CAMPUS-WIDE DEPARTMENTS(continued)

RESEARCH

African American studiesresearch project 32$ 31$ --$ 1$ 7$ 26$ --$

Anthropology 96 82 4 9 35 61 -- Biological sciences 24,936 2,593 366 21,977 11,432 13,504 -- California literature project 922 602 -- 321 153 769 -- Chemistry and biochemistry 14,617 1,422 130 13,065 6,022 8,595 -- Cognitive science 1,957 123 17 1,817 1,197 760 -- Communication 80 21 33 26 38 42 -- Ethnic studies 340 246 71 23 106 234 -- Economics 746 390 29 328 513 233 -- History 70 29 28 12 71 (1) -- Interdisciplinary sequenceGeometry and physics 9 -- -- 9 -- 9 -- Humanities 60 50 -- 10 27 33 --

Linguistics 81 58 16 7 52 29 -- Literature 164 62 67 34 51 113 -- Mathematics 2,392 204 98 2,090 1,356 1,036 -- Music 73 10 63 0 2 70 -- Organized research unitsCentersAstrophysics and space science 3,046 436 12 2,598 1,998 1,048 -- Comparative immigration studies 275 162 (18) 131 150 125 0 Energy research 1,723 152 256 1,315 1,041 683 1 Human development 509 23 -- 485 228 281 -- Human information processing 652 17 4 631 271 382 -- Iberian and latin american studies 157 -- 0 156 81 76 -- Magnetic recording research 1,917 -- 14 1,903 1,160 757 -- Molecular agriculture 32 32 -- -- 14 18 -- Molecular genetics 32 32 -- -- 10 22 -- Research in biological structure 4,347 27 148 4,172 2,498 1,848 -- Research in computing and the arts 234 125 (0) 109 89 145 -- Research in educational equity, assesment, and teaching excellence 156 37 -- 119 90 66 -- Research in language 1,880 106 (1) 1,775 914 966 -- San diego supercomputer center 71,684 4,528 603 66,554 16,988 54,705 9 United states-mexican studies 624 230 46 347 281 398 55

InstitutesBrain mind institute 6 6 -- -- 3 3 -- Global conflict and cooperation 1,325 238 203 884 508 817 -- International, comparative, and area studies 251 106 23 122 128 122 -- Neural computation 1,737 241 1 1,495 866 872 -- Nonlinear science 1,517 51 0 1,466 1,046 471 -- Pure and applied physical sciences 1,576 132 55 1,389 825 751 -- Whitaker institute of biomedical engineering 3,767 89 1 3,676 1,804 1,963 --

LaboratoriesComparative human cognition 199 125 29 45 127 72 --

Philosophy 191 30 27 134 154 37 -- Physics 10,539 124 1,348 9,067 5,160 5,379 -- Political science 214 19 74 121 159 55 -- Psychology 1,764 34 4 1,726 1,019 745 -- Social sciences 13 13 -- -- -- 13 -- Sociology 754 131 32 591 372 382 -- Teacher education program 56 13 -- 43 26 29 -- Theatre and dance 105 3 21 80 25 80 -- Visual arts 66 8 33 25 4 63 -- Reclassification of overdrafted

expenditures of sponsored projects (2) (2) 14,394 (14,394) -- (2) --

Total 157,918 13,192 18,233 126,494 59,100 98,884 66

PUBLIC SERVICE

Biological sciences 75 -- 75 -- -- 75 -- California literature project 2 2 -- -- -- 2 -- Economics 67 -- -- 67 46 21 -- Mathematics 331 105 31 196 116 215 -- Mathematics diagnostic testing 31 -- 0 30 18 12 --

38






CAMPUS-WIDE DEPARTMENTS(continued)PUBLIC SERVICE(continued)

Organized research unitsCenter for molecular genetics 1$ --$ 1$ --$ --$ 1$ --$ Center for education equity andteaching excellence 2,727 503 124 2,100 677 2,058 9

Teacher education program 44 44 -- -- 23 21 -- Theatre and dance 25 25 -- -- 17 8 --

Total 3,304 679 232 2,393 898 2,414 9

ACADEMIC SUPPORT

Academic computing Academic data distribution 3 -- 3 -- 45 953 995

Local area network 52 6 41 5 404 251 603 Modem pool 279 -- 279 -- 156 221 98 Word processing operations 36 -- 36 -- -- 63 27

Academic resource administration 770 577 193 -- -- 770 -- Animal care program 1,071 489 581 -- 3,468 3,765 6,162 Biological sciences support facilities 188 17 169 2 809 792 1,413 Campus research machine shop 611 -- 611 -- 538 777 703 Chemistry and biochemistry support facilities 50 -- 50 -- 973 713 1,636 Classroom management 6 5 -- 1 3 3 -- Computer sciences and engineering support services (17) -- (17) -- 28 9 54 Deans' officesArts and humanities 983 687 145 151 505 477 -- Biological sciences 829 810 14 4 516 313 -- Natural sciences 813 801 7 5 513 300 -- Social sciences 657 631 25 1 502 155 --

Instructional media program 375 330 46 -- 256 165 46 Library photo service 132 -- 132 1 101 37 5 Mandeville center operations 300 255 44 1 259 115 74 Mathematics placement and testing program (1) -- (1) -- 2 2 5 Mechanical and aerospace engineering 5 -- 5 -- -- 5 -- Molecular biology facility unit I 1 -- 1 -- -- 1 -- Music center studios (10) -- (10) -- 0 25 35 Organized research unitsCenter for astrophysics and spacesciences support services (8) -- (8) -- 39 25 72

Center for human development support 0 0 -- -- -- 0 -- Center for magnetic recording research 2 -- 2 -- 2 7 7 Center for molecular genetics 65 -- 65 -- 58 7 1 Institute for biomedical engineering (7) -- (7) -- -- 53 60 Institute for comparative immigration -- studies 19 19 -- -- 15 3 --

Institute for pure and applied -- physics cims facility (1) -- (1) -- 2 6 10

Institute for neural computation 36 36 -- -- 26 10 -- Physics support facilities 304 -- 304 -- 359 482 537 Political science support services (2) -- (2) -- -- (2) -- Psychology 10 -- 10 -- -- 23 13 Sports facility office 55 55 -- -- 41 14 -- San diego supercomputer center support 1,669 -- 1,669 -- 2,299 606 1,236 Educational fee expense proration -- (4,352) 4,352 -- -- -- --

Total 9,274 365 8,736 172 11,921 11,145 13,791

Total Campus-Wide Departments 294,798 97,007 66,090 131,700 164,155 144,619 13,977

39






PROVOSTS' OFFICES

RESEARCH

Provost sixth college 18$ --$ --$ 18$ 0$ 17$ --$

PUBLIC SERVICE

Provost warren college 6 -- -- 6 -- 6 --

ACADEMIC SUPPORT

Provost eleanor roosevelt college 856 830 3 22 538 318 -- Provost muir college 866 849 5 12 573 294 -- Provost revelle college 838 811 1 25 596 242 -- Provost sixth college 568 565 2 1 415 153 -- Provost thurgood marshall college 1,069 907 161 1 643 426 -- Provost warren college 1,290 1,246 (0) 45 909 381 --

Total 5,487 5,209 173 105 3,674 1,813 --

Total Provosts' Offices 5,510 5,209 173 128 3,674 1,837 --

SCRIPPS INSTITUTION OF OCEANOGRAPHY

INSTRUCTION

The SIO department 5,124 4,670 354 100 3,637 1,488 --

RESEARCH

InstitutesCalifornia space 440 74 (4) 370 263 177 -- Geophysics and planetary physics 15,623 2,444 269 12,910 6,238 9,388 3 Marine resources 2,206 (27) 67 2,167 757 1,450 1

LaboratoriesMarine physical laboratory 25,134 938 552 23,644 7,985 18,919 1,770

Research divisionsClimate research division 2,207 484 61 1,662 946 1,260 -- Geosciences research division 7,422 2,046 221 5,155 4,158 3,265 0 Marine biology research division 5,917 1,766 374 3,777 2,912 3,005 0 Marine research division 40 1 10 29 7 34 -- Physical oceanography research division 5,638 1,495 157 3,986 2,674 2,964 --

Special research unitsCenter for atmospheric sciences 2,712 596 259 1,857 1,424 1,289 -- Center for clouds, chemistry, and climate 202 (0) -- 202 108 93 -- Center for marine biotechnologyand biomedicine 2,046 362 17 1,667 1,130 916 --

Center for observation,modeling, and prediction 51 -- -- 51 37 14 --

Integrative oceanography division 9,806 2,115 614 7,076 5,293 4,513 -- Shipboard technical support 1,103 -- (0) 1,103 95 1,008 -- The SIO department 110 70 0 40 56 54 -- Travel 5 5 0 -- -- 5 -- Use of ships 14,609 160 281 14,168 131 14,479 -- Delayed merits 39 -- -- 39 -- 39 --

Total 95,311 12,528 2,880 79,902 34,213 62,872 1,774

PUBLIC SERVICE

Birch aquarium--museum 4 -- -- 4 0 4 -- Scripps oceanographic society 257 -- -- 257 54 203 --

Total 261 -- -- 261 55 207 --

ACADEMIC SUPPORT

Director's office 9,690 4,111 1,227 4,352 6,249 8,811 5,371 Birch aquarium--museum 3,630 (0) 2,910 721 1,997 1,750 117 InstitutesGeophysics and planetary physicsComputing ring (43) -- (44) 0 253 121 417 Data system (28) -- (28) -- 30 69 128 Orbit center 74 -- 74 -- 13 61 -- Support services 1,131 -- 1,131 -- 209 1,010 89

40






SCRIPPS INSTITUTION OF OCEANOGRAPHY(continued)ACADEMIC SUPPORT(continued)

LaboratoriesMarine physical laboratory computer support services (33)$ --$ (33)$ --$ 181$ 86$ 300$ Marine physical laboratory machine shop (29) -- (29) -- 520 560 1,109

Marine facilitiesRadio station 0 -- 0 -- 0 0 0 Ships operations (1,047) 60 (1,274) 167 5,504 8,643 15,193 Marine facility shop (7) -- (7) -- 304 410 721

Marine sciences developmentand outfitting shop 450 -- 450 0 588 1,229 1,367

Research divisionsGeological research divisionSupport services 37 -- 37 -- 26 11 0 Weiss calibration lab 12 -- 12 -- -- 12 --

Integrative oceanography division 85 -- 85 -- 285 48 248 Marine biology research division 7 -- 7 -- (1) 23 16 Physical oceanography research divisionInstrument development group 195 -- 195 -- 363 2,139 2,307 Support services (10) -- (10) -- 111 107 228

Total 14,113 4,171 4,702 5,240 16,634 25,089 27,610

Total Scripps Institution of Oceanography 114,809 21,370 7,937 85,503 54,538 89,656 29,385

OTHER

INSTRUCTION

Office of graduate studies and research 3 -- -- 3 -- 3 -- Teaching assistant insurance 1,080 -- 1,080 -- -- 1,080 -- The Preuss school 5,212 592 119 4,501 2,754 2,461 3 Tuition remission program 4,060 4,060 -- -- -- 4,060 -- Compensated absences accrual 91 282 (187) (4) 103 (12) --

Total 10,447 4,935 1,012 4,500 2,857 7,593 3

RESEARCH

Biological sciences (63) (63) -- -- -- (63) -- Graduate mentorship and dissertation 71 -- 71 -- -- 71 -- Library 20 20 -- -- -- 20 -- Research travel expense 82 33 49 -- -- 82 -- Tuition remission program 376 -- 376 -- -- 376 -- Credits for disallowance (220) -- 1 (221) (72) (148) -- Compensated absences accrual 1,521 (203) 689 1,036 1,617 (96) --

Total 1,787 (213) 1,186 814 1,545 242 --

PUBLIC SERVICE

Community college transfer 422 422 -- -- 277 145 0 Early outreach programs 2,767 1,563 210 993 1,738 1,029 0 Sponsored education program--medical center 33 -- 33 -- -- 34 0

Office of graduate studies and research 56 56 -- -- 1 58 2 Television channel 35 570 -- 449 121 406 543 379 University events 1,320 -- 1,304 16 329 1,072 81 Work study program contracting agencies 356 6 98 252 355 1 -- Compensated absences accrual (117) (115) 3 (5) (117) -- --

Total 5,407 1,932 2,098 1,377 2,988 2,882 463

41






OTHER(continued)

ACADEMIC SUPPORT

Academic business office conference 3$ 2$ 0$ 0$ --$ 3$ 0$ Graduate admissions information system 339 130 208 1 129 210 -- Innovative instructional project 92 91 (1) 2 76 26 10 Library 29,907 26,587 1,196 2,124 13,395 16,673 161 Media services 528 527 0 -- 280 266 18 Office of academic support andinformation services 1,599 61 1,279 259 1,056 542 (0)

Office of graduate studies and research 2,923 2,377 43 503 1,771 1,152 -- Office of international education 147 147 -- -- 59 88 -- Playback center 159 159 -- -- 95 64 -- Teaching assistant training program 210 210 -- 0 142 68 -- Compensated absences accrual 343 (14) 332 25 313 30 --

Total 36,249 30,277 3,058 2,914 17,316 19,122 189

Total Other 53,890 36,931 7,354 9,605 24,706 29,839 655

SUMMER SESSION

INSTRUCTION 3,834 -- 3,834 1 2,879 962 7

UNIVERSITY EXTENSION

INSTRUCTION

Continuing educationGeneral programs 6,840 9 6,829 1 3,327 4,007 495 Professional programs 12,214 9 11,339 865 5,563 6,447 (205)

Other 4,761 -- 4,730 32 2,717 2,828 784

Total University Extension 23,814 18 22,898 898 11,606 13,282 1,074

UCSD MEDICAL CENTER 455,686 8,122 447,281 284 180,120 300,770 25,203

STUDENT SERVICES

STUDENT SERVICES ADMINISTRATION

Assistant vice chancellorsAcademic services 2,041 833 65 1,143 960 1,082 1 Student programs and facilities 204 -- 204 -- 140 64 --

Advisory committee 31 -- 31 -- 23 7 -- Dean of student affairs 1,715 21 1,691 3 1,148 570 3 Student affairs special services 556 176 380 -- 316 240 --

Total Student Services Administration 4,546 1,029 2,370 1,146 2,587 1,963 4

42







SOCIAL AND CULTURAL ACTIVITIES

Cultural activities 395$ --$ 395$ 1$ 1$ 395$ 1$

Housing services 39 12 26 1 52 46 59

Other social servicesAssociated students--government 1,487 4 1,474 9 337 1,161 11 Resident hall advisors (4) -- (28) 24 1,079 2,348 3,431 Student activities and programs 749 4 735 9 440 318 9 Student center 3,078 30 3,022 26 1,511 2,106 539 Student organizations 1,660 1 1,643 17 750 1,015 105

Total 6,971 39 6,846 85 4,118 6,948 4,095

Public ceremonies Graduation 87 -- 87 -- 1 86 --

Recreational programsAthletic recreation business office 402 -- 402 -- 259 143 -- Intercollegiate athletics 5,382 -- 5,069 313 2,360 3,182 159 Recreational athletic program 3,439 -- 3,410 29 2,170 1,320 52 Sports facilities 1,295 -- 1,290 4 393 969 67

Total 10,518 -- 10,172 346 5,183 5,613 279

Total Social and Cultural Activities 18,010 51 17,525 433 9,355 13,088 4,433

COUNSELING AND CAREER GUIDANCE

CounselingCounseling services 1,831 285 1,326 220 1,099 732 -- Early outreach programs 1,470 5 97 1,369 968 502 -- Orientation program 496 -- 494 2 79 418 1 Special services 525 295 230 -- 380 145 -- Student affirmative action 128 -- 128 -- 90 38 --

Total 4,451 585 2,275 1,591 2,616 1,835 1

Disadvantaged student assistanceOffice for students with disabilities 410 461 (60) 9 316 151 57

Foreign student programsInternational studies 767 -- 767 0 554 245 32

PlacementCareer planning and placement center 1,661 6 1,563 92 1,072 601 13

Total Counseling and Career Guidance 7,289 1,052 4,545 1,692 4,559 2,832 102

FINANCIAL AID ADMINISTRATION

Graduate student programs 345 -- 344 1 241 104 -- Student financial services 1,642 2,005 (370) 7 1,427 216 --

Total Financial Aid Administration 1,987 2,005 (26) 9 1,667 320 --

STUDENT ADMISSIONS AND RECORDS

Admissions office 2,160 2,122 28 10 1,362 801 3 Registrar's office 1,587 1,324 248 15 1,049 594 57

Total Student Admissions and Records 3,746 3,445 277 24 2,411 1,395 60

43







STUDENT HEALTH SERVICES 5,446$ --$ 5,410$ 36$ 2,686$ 2,765$ 6$

COMPENSATED ABSENCES ACCRUAL 22 -- 23 (1) 55 (33) --


Total Student Services 41,046 32 37,675 3,339 23,321 22,330 4,605

INSTITUTIONAL SUPPORT

EXECUTIVE MANAGEMENT

Chancellor and vice chancellorsChancellor's office 1,831 1,660 147 23 1,228 604 1 Academic affairs 4,288 3,989 282 17 3,043 1,259 13 Business affairs 1,133 910 223 -- 657 476 -- Development and university relations 4,373 785 2,965 623 2,659 2,613 899 Resource management and planning 663 462 202 -- 434 229 -- Undergraduate affairs 921 907 14 -- 673 249 --

Total 13,210 8,713 3,833 663 8,694 5,430 914

Academic senate 644 597 43 4 453 191 --

Office of the campus counsel 363 362 1 -- 250 113 --

Planning and budgetingResource management 1,612 1,415 197 -- 1,189 422 -- Planning office 2,130 1,955 174 1 1,520 610 --

Total 3,742 3,370 370 1 2,709 1,033 --

Total Executive Management 17,959 13,043 4,248 668 12,107 6,766 914

FISCAL OPERATIONS

Bad debts and collections 410 -- 126 285 -- 410 --

Business and financial services 9,915 5,991 3,899 25 7,196 4,332 1,613

Total 9,915 5,991 3,899 25 7,196 4,332 1,613

Office of contract and grantadministration 2,236 (7) 2,241 2 1,591 645 --

Audit and management advisory services 1,247 1,282 (34) -- 1,143 668 564

Total Fiscal Operations 13,809 7,266 6,232 311 9,930 6,056 2,177

GENERAL ADMINISTRATIVE SERVICES

Environmental health and safetyHealth and safety 2,772 780 1,990 2 2,987 1,522 1,737 Lifeguard service 71 -- 71 -- -- 71 --

Total 2,843 780 2,061 2 2,987 1,593 1,737

Information systemsAdministrative computing 10,486 9,392 1,089 6 5,616 5,169 298

44






INSTITUTIONAL SUPPORT(continued)GENERAL ADMINISTRATIVE SERVICES(continued)

PersonnelAffirmative action programs 440$ 376$ 62$ 3$ 266$ 174$ --$ Employee assistance program 1 1 0 -- 221 98 318 Human resources 4,041 2,935 1,106 0 8,439 3,154 7,552

Total 4,481 3,311 1,168 3 8,925 3,426 7,870

OtherAdministrative records 383 334 49 -- 241 141 -- Association memberships 211 211 -- -- -- 211 -- Campus sculpture collection 412 151 158 104 118 294 -- Campuswide employee support program (317) -- (317) -- -- -- 317 Campuswide program expenses (21) 825 (846) -- -- (21) -- Clinical science building 296 -- 296 -- -- 296 -- Debt service insurance premium 205 -- -- 205 -- 205 -- Deep sea drilling project building lease 3 -- 3 -- -- 3 -- Estancia la jolla hotel and spa 5 -- 5 -- -- 5 -- Foreign scholars program 316 296 19 1 226 128 38 Molecular medical building lease 194 -- 194 -- -- 194 -- President emeritus 38 -- 38 -- 17 21 -- Real estate development 856 390 466 -- 566 290 -- Retirement restoration plan 415 208 -- 208 -- -- 208 -- Science research park groundlease 1 -- 1 -- -- 1 -- Staff association programs 11 -- 11 -- -- 13 2 Staff recognition awards 17 17 -- -- 16 1 -- Interest refunds to agencies 86 -- 86 -- -- 86 -- Student corps services 44 -- 42 1 153 55 164 Technology transfer andintellectual property 7,041 2,746 4,295 -- 1,578 5,494 31

Torrey pines center south 597 957 (359) -- -- 949 352 Other support 2,140 (0) 2,140 1 637 2,307 804

Total 12,724 5,925 6,488 311 3,552 10,880 1,709

Total General Administrative Services 30,534 19,407 10,805 322 21,080 21,068 11,614

LOGISTICAL SERVICES

Construction management 546 -- 546 -- 3,553 4,601 7,607

Duplicating Imprints (562) 77 (641) 3 908 2,621 4,091

Garage and transportationCampus shuttle (1,551) -- (1,551) -- 97 1,707 3,354 Intercampus bus service 71 71 -- -- 29 42 -- Parking citation collection 289 -- 289 -- -- 289 -- Transportation services--central garage (844) -- (844) -- 451 1,924 3,219

Total (2,036) 71 (2,106) -- 577 3,960 6,572

Mail and messenger services 198 214 (25) 8 559 2,069 2,431

45






INSTITUTIONAL SUPPORT(continued)LOGISTICAL SERVICES(continued)

Materiel managementChemistry storehouse 8$ --$ 8$ --$ 104$ 525$ 621$ BFS--sale of surplus property 174 57 117 -- 93 114 32 BFS--purchasing 1,358 1,248 110 -- 1,246 488 376 BFS--receiving 838 838 -- -- 598 340 99 BFS--storehouse self-storage facility (4) -- (4) -- 34 151 189 BFS--storehouse 34 -- 34 -- 664 6,325 6,956

Total 2,410 2,144 266 -- 2,739 7,944 8,274

PoliceEscort and crime prevention program 120 122 (10) 7 326 41 248 Police 2,478 2,118 355 6 2,630 1,212 1,364

Total 2,598 2,240 345 13 2,956 1,253 1,611

Telecommunications services (279) 1,143 (1,424) 2 4,076 8,540 12,895

Total Logistical Services 2,876 5,888 (3,038) 26 15,368 30,989 43,481

COMMUNITY RELATIONS

DevelopmentAlumni affairs office 701 -- 346 355 373 693 366 Board of overseers 14 -- 14 -- -- 14 -- Fund raising activitiesCancer center 97 -- -- 97 -- 97 -- Social sciences 56 0 45 10 -- 56 --

Development office 9,111 -- 6,763 2,348 5,337 10,267 6,492 Development office--school of medicine 518 -- 516 2 360 157 -- Development office--school of pharmacy 7 -- 7 -- -- 7 --

Total 10,503 0 7,691 2,812 6,071 11,291 6,858

University communications 1,307 897 410 -- 1,009 418 120

Publications office 310 266 (76) 120 331 696 717

Total Community Relations 12,120 1,163 8,025 2,932 7,411 12,405 7,695


COMPENSATED ABSENCES ACCRUAL (603) (793) 196 (6) 66 (669) --

Total Institutional Support 76,694 38,901 33,540 4,253 65,961 76,615 65,882

46






OPERATION AND MAINTENANCE OF PLANT

Administration 1,857$ 932$ 924$ --$ 1,460$ 2,587$ 2,191$ Building maintenance 7,550 7,468 82 -- 1,790 6,033 274 Chancellor's house maintenance 86 -- 86 -- 15 71 -- Deferred maintenance projects 670 -- 670 -- -- 670 -- EHS hazardous waste disposal 1,312 617 695 -- 746 805 240 Grounds maintenance 1,872 1,840 32 -- 1,702 2,241 2,071 Janitorial service 5,438 5,388 49 -- 3,227 2,984 773 Plant service 140 -- 140 -- 3,186 13,496 16,542 Purchased utilities 21,206 20,953 254 -- -- 37,013 15,807 Refuse disposal 413 410 3 -- 80 358 26 Special projects 73 73 -- -- -- 73 -- Utilities 3,635 1,151 2,485 -- 902 3,080 346 Educational fee expense proration -- (5,170) 5,170 -- -- -- -- Compensated absences accrual (28) (23) (5) 0 (28) -- --

Total Operation and Maintenanceof Plant 44,223 33,639 10,585 0 13,081 69,411 38,269


Student financial aid 92,109 6,854 29,964 55,291 728 91,381 --


Total Student Financial Aid(See schedule for detail, page 49) 36,797 6,854 (25,348) 55,291 728 36,070 --

AUXILIARY ENTERPRISES

RESIDENCE AND DINING HALLS

Administration (1,505) -- (1,506) 2 6,914 8,144 16,562 Club med snack bar 986 -- 971 14 349 664 27 Coast apartments 454 -- 454 -- 0 453 -- Eleanor roosevelt residence hall 932 -- 932 -- -- 1,092 160 Faculty apartments 504 -- 504 -- -- 504 -- La jolla del sol apartments 1,539 -- 1,539 -- 48 1,490 -- Marshall college residence hall--unit I 702 -- 702 -- 55 926 279 Marshall college residence hall--unit II 1,467 -- 1,467 -- -- 1,517 50 Marshall college residence hall--unit III 4,577 -- 4,513 64 1,034 3,710 168 Matthews apartments 1,902 -- 1,871 31 350 1,739 188 Mesa apartments--unit I 764 -- 764 -- -- 764 -- Mesa apartments--unit II 913 -- 913 -- -- 913 -- Mesa apartments--unit III 1,159 -- 1,159 -- -- 1,159 -- Muir residence hall--unit I 4,368 -- 4,342 26 962 4,110 703 Muir residence hall--unit II 895 -- 895 -- -- 983 88 Pepper canyon apartments 1,575 -- 1,575 -- 11 1,721 157 Revelle residence hall--unit I 4,364 -- 4,303 61 1,211 3,566 413 Revelle residence hall--unit II 1,206 -- 1,206 -- -- 1,382 176 Roosevelt international house apartments 1,893 -- 1,893 -- -- 1,937 45 Roosevelt residence hall 2,908 -- 2,875 33 788 2,388 268 Scripps lunch room 211 -- 211 -- 52 159 0 South mesa apartments 1,013 -- 1,013 -- -- 1,013 -- Warren college apartments 1,930 -- 1,930 -- -- 2,115 185 Warren college residence hall 4,555 -- 4,535 20 1,076 4,022 543 Warren graduate student apartments 809 -- 809 -- 34 774 --

Total 40,119 -- 39,869 250 12,886 47,246 20,013

47






AUXILIARY ENTERPRISES(continued)

OTHER

Auxiliary enterprises manager 56$ --$ 56$ --$ 501$ 523$ 967$ ppBike shop 193 -- 192 1 59 139 5 Birch aquarium museum and bookshop 996 -- 996 -- 201 809 14 Bookstore 21,637 -- 21,618 19 3,390 28,901 10,654 Day care center 2,100 -- 1,985 116 1,180 1,396 476 Grove cafe 312 -- 309 3 93 219 -- Muir college sundry shop 137 -- 130 7 38 99 0 Parking operations 7,678 -- 7,626 52 3,419 9,082 4,823 Price center operationsCatering and food services 169 -- 156 13 815 1,290 1,937 Gameroom 28 -- 25 2 19 8 -- Mail services 28 -- 23 4 212 123 308

Revelle sundry and gift store 26 -- 26 0 0 26 -- Vanpool program 757 -- 757 -- 128 1,213 584 Vending machine operations 18 -- 18 -- -- 18 -- Compensated absences accrual 90 -- 90 -- 90 -- --

Total 34,225 -- 34,007 218 10,146 43,847 19,767

Total Auxiliary Enterprises 74,345 -- 73,876 469 23,032 91,092 39,780

Less: reclassification of capitalexpenditures (84,279) (18,298) (16,657) (49,323) (5,026) (79,253) --

Total Current Funds Expenditures 1,684,237$ 332,416$ 842,760$ 509,061$ 879,110$ 1,058,810$ 253,683$

48

CURRENT FUNDS EXPENDITURES BY DEPARTMENT – FINANCIAL AID


CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID(UNAUDITED)





GRADUATE SCHOOL OF INTERNATIONALRELATIONS AND PACIFIC STUDIES 1,280$ --$ 115$ 1,165$ 1$ 1,280$ --$

JACOBS SCHOOL OF ENGINEERING

Mechanical and aerospace engineering 52 9 -- 43 -- 52 -- Bioengineering 1,292 (79) -- 1,371 -- 1,292 -- California institute--telecommunications

and information technology 996 -- -- 996 5 990 -- Computer science and engineering 308 16 -- 292 -- 308 -- Electrical and computer engineering 186 65 -- 121 -- 186 -- Structural systems project 105 -- 4 101 -- 105 --

Total 2,938 11 4 2,923 5 2,932 --

SCHOOL OF MEDICINE

Dean's office 5,681 -- 1,058 4,623 -- 5,681 -- Anesthesiology 104 -- 1 103 6 98 -- Chemistry--medical 36 -- -- 36 -- 36 -- Cellular and molecular medicine 974 24 99 850 27 947 -- Family and preventive medicine 207 -- 4 203 140 66 -- Medicine 3,484 -- 3 3,481 131 3,353 -- Neurosciences 1,325 57 (0) 1,268 (4) 1,329 -- Ophthalmology 114 -- -- 114 -- 114 -- Pathology 706 -- 78 628 198 508 -- Pediatrics 358 -- -- 358 48 309 -- Pharmacology 916 -- 0 915 2 914 -- Psychiatry 621 -- -- 621 53 568 -- Radiology (2) -- (2) -- (1) (1) -- Reproductive medicine 599 -- 341 258 2 597 -- Surgery 533 -- 299 234 106 427 --

Total 15,655 82 1,881 13,693 708 14,947 --

SCHOOL OF PHARMACY ANDPHARMACEUTICAL SCIENCES

School of pharmacy and pharmaceutical sciences 197 -- 16 181 -- 197 --

CAMPUS-WIDE DEPARTMENTS

Biological sciences 2,725 136 -- 2,589 -- 2,725 -- Chemistry and biochemistry 1,962 152 -- 1,810 3 1,959 -- Communication (8) (3) (4) -- (3) (5) -- Economics 0 -- -- 0 -- 0 -- Ethnic studies 254 43 211 -- -- 254 -- History 153 35 -- 119 -- 153 -- p p gLiterature 1 -- -- 1 -- 1 -- Mathematics 128 -- -- 128 -- 128 -- Music 94 4 4 86 1 93 -- Organized research units

CentersAstrophysics and space sciences 3 -- -- 3 1 2 -- Comparative immigration studies 167 40 -- 127 -- 167 -- Energy research 13 -- 13 -- -- 13 -- Human development 51 -- -- 51 -- 51 -- Iberian-latin american studies 141 -- 18 124 -- 141 -- Magnetic recording 151 -- -- 151 -- 151 -- Research in language 231 -- -- 231 -- 231 -- United states-mexican studies 253 163 -- 90 7 246 --

50


CURRENT FUNDS EXPENDITURES BY DEPARTMENT - FINANCIAL AID(UNAUDITED)




STUDENT FINANCIAL AID(continued)CAMPUS-WIDE DEPARTMENTS

(continued)

InstitutesBiomedical engineering 45$ --$ --$ 45$ --$ 45$ --$ Global conflict and cooperation 379 -- -- 379 -- 379 -- Neural computation 400 -- -- 400 -- 400 --

Cognitive science 49 -- -- 49 -- 49 -- Molecular medicine 302 -- -- 302 -- 302 -- Physics 447 2 -- 445 -- 447 -- Political science 39 32 -- 7 -- 39 -- Psychology 102 53 -- 49 -- 102 -- Sociology 114 109 5 -- -- 114 -- Teacher education program 108 108 -- -- -- 108 -- Theatre and dance 117 26 6 85 -- 117 -- Visual arts 8 8 -- -- -- 8 --

Total 8,428 906 252 7,270 9 8,419 --

SCRIPPS INSTITUTION OF OCEANOGRAPHY

InstitutesCalifornia space 21 -- -- 21 -- 21 -- Marine resources 208 -- -- 208 -- 208 --

Marine physical laboratory 14 14 -- -- -- 14 -- Research divisions

Marine biology research division 207 -- -- 207 -- 207 -- Marine research division 43 -- -- 43 -- 43 --

The SIO department 379 32 -- 347 -- 379 --

Total 872 45 -- 827 -- 872 --

OTHER

Eleanor roosevelt college 3 -- 2 1 -- 3 -- Marshall college 4 -- -- 4 -- 4 -- Office of graduate studies

and research 13,299 5,394 4,364 3,541 5 13,295 -- Student financial services 49,477 416 23,374 25,687 -- 49,477 -- Summer session (44) -- (44) -- -- (44) --

Total 62,738 5,810 27,696 29,233 5 62,734 --

Subtotal Student Financial Aid 92,109 6,854 29,964 55,291 728 91,381 --


Total Student Financial Aid 36,797$ 6,854$ (25,348)$ 55,291$ 728$ 36,070$ --$

51

CURRENT FUNDS EXPENDITURES BY FUND SOURCE


CURRENT FUNDS EXPENDITURES BY FUND SOURCE(unaudited)


Total Unrestricted Restricted and Wages Expenditures Recharges

GENERAL FUND

Instruction 171,874$ 171,874$ --$ 154,601$ 17,374$ 101$ Research 31,502 31,502 -- 20,770 10,733 1 Public service 3,087 3,087 -- 1,989 1,100 2 Academic support 38,822 38,822 -- 24,840 15,348 1,366 UCSD medical center 8,122 8,122 -- -- 8,122 -- Student services -- -- -- 5,153 (5,059) 94 Institutional support 38,733 38,733 -- 29,853 13,670 4,790 Operation and maintenance of plant 33,422 33,422 -- 8,075 44,630 19,283 Student financial aid 6,854 6,854 -- 11 6,843 --

Total 332,416 332,416 -- 245,293 112,760 25,637

TUITION AND FEES

Instruction 69,382 69,382 -- 15,517 56,385 2,519 Research 357 357 -- 1 357 -- Public service 712 712 -- 456 605 349 Academic support 6,902 6,902 -- 1,371 5,531 -- Student services 28,437 28,437 -- 12,033 16,415 11 Institutional support 7,427 7,427 -- 65 7,362 -- Operation and maintenance of plant 5,481 5,481 -- -- 5,481 -- Student financial aid (17,847) (17,847) -- -- (17,847) -- Auxiliary enterprises 126 126 -- -- 126 --

Total 100,977 100,977 -- 29,442 74,414 2,879

FEDERAL GOVERNMENT

Grants

Instruction 2,620 -- 2,620 1,243 1,377 -- Research 304,742 -- 304,742 133,990 170,751 -- Public service 3,202 -- 3,202 1,967 1,234 -- Academic support 4,782 -- 4,782 1,093 3,689 -- UCSD medical center 1 -- 1 1 -- -- Student services 1,663 -- 1,663 642 1,022 -- Institutional support 37 -- 37 89 (53) -- Student financial aid 35,163 -- 35,163 142 35,021 -- Auxiliary enterprises 460 -- 460 374 86 --

Total 352,670 -- 352,670 139,541 213,129 --

Contracts

Instruction 79 -- 79 48 31 -- Research 14,617 -- 14,617 8,199 6,418 -- Academic support 1 -- 1 1 0 -- Institutional support 13 -- 13 -- 13 -- Student financial aid 100 -- 100 -- 100 --

Total 14,811 -- 14,811 8,247 6,563 --

Total Federal Government 367,481 -- 367,481 147,789 219,692 --

Note:The Schedule of Current Funds Expenditures by Fund Source reflects amounts net of the reclassification of capital expenditures and scholarship allowances.

53





SPECIAL STATE APPROPRIATIONSAND CONTRACTS

Instruction 2,456$ --$ 2,456$ 113$ 2,342$ (2)$ Research 5,456 -- 5,456 7,520 (2,064) -- Public service 574 -- 574 147 427 -- Academic support 1,026 -- 1,026 572 454 -- Student services 1,282 -- 1,282 842 440 -- Institutional support 549 -- 549 1 548 -- Student financial aid 6,920 -- 6,920 -- 6,920 -- Auxiliary enterprises 0 -- 0 0 -- --

Total 18,264 -- 18,264 9,195 9,068 (2)

LOCAL GOVERNMENT

Instruction 4,446 4,446 2,562 1,885 -- Research 3,804 3,804 2,320 1,483 -- Public service 62 62 45 16 -- Public service (5) (5) (1) (4) -- Student services (4) (4) (4) (1) -- Auxiliary enterprises 6 6 -- 6 --

Total 8,308 -- 8,308 4,923 3,385 --


Instruction 4,587 0 4,587 1,838 2,773 23 Research 85,583 8 85,575 46,692 38,916 25 Public service 2,118 2 2,116 292 1,826 -- Academic support 3,369 2 3,367 1,102 2,267 -- UCSD medical center 252 9 243 -- 252 -- Student services 326 5 322 95 232 -- Institutional support 4,289 637 3,652 3,226 4,440 3,378 Student financial aid 11,575 -- 11,575 391 11,184 -- Auxiliary enterprises 3 -- 3 -- 3 --

Total 112,103 663 111,440 53,636 61,893 3,426

ENDOWMENT AND SIMILAR FUNDS

Instruction 4,568 4,559 9 1,810 2,765 8 Research 6,630 5,231 1,398 3,711 2,919 -- Public service 176 176 (38) 90 110 25 Academic support 2,529 1,939 590 618 1,911 -- UCSD medical center 0 0 -- -- 0 -- Student services 189 154 35 20 169 -- Institutional support 13,547 13,545 2 4,845 9,806 1,104 Operation and maintenance of plant 1,092 1,092 0 397 695 -- Student financial aid 2,135 601 1,534 51 2,084 -- Auxiliary enterprises 409 409 -- 457 408,373 --

Total 31,274 27,706 3,569 11,544 20,868 1,137

54





SALES AND SERVICES OF EDUCATIONALACTIVITIES

Instruction 74,250$ 74,250$ --$ 73,379$ 19,337$ 18,466$ Research 1,023 1,023 -- 493 543 13 Public service 1,151 1,151 -- 234 1,080 162 Academic support 84,517 84,517 -- 56,179 67,325 38,988 Student services 3,167 3,167 -- 1,426 1,841 100 Institutional support 1,117 1,117 -- 97 1,051 31 Student financial aid 728 728 -- 106 621 --

Total 165,953 165,953 -- 131,914 91,799 57,760

SALES AND SERVICES OF AUXILIARYENTERPRISES

Academic support 177 177 -- 148 29 -- Student services 390 390 -- 167 226 2 Institutional support 17 17 -- -- 17 -- Student financial aid (8,843) (8,843) -- -- (8,843) -- Auxiliary enterprises 71,460 71,460 -- 21,344 88,062 37,946

Total 63,202 63,202 -- 21,659 79,490 37,948

SALES AND SERVICES OF UCSDMEDICAL CENTER

UCSD medical center 438,778 438,778 -- 179,978 283,983 25,182

OTHER SOURCES

Instruction 3,360 3,360 -- 1,601 1,850 91 Research 20,436 20,436 -- (2,320) 24,676 1,920 Public service 708 708 -- 343 371 6 Academic support (1,373) (1,373) -- 6,047 7,792 15,212 UCSD medical center 277 277 -- 141 157 21 Student services 5,526 5,526 -- 2,929 6,995 4,398 Institutional support 8,912 8,912 (0) 27,749 37,689 56,527 Operation and maintenance of plant 2,872 2,872 -- 4,610 17,249 18,987 Student financial aid 13 13 -- 27 (14,072) -- Auxiliary enterprises 1,591 1,591 -- 1,314 2,112 1,834

Total 42,321 42,322 -- 42,441 98,875 98,995

RESERVES

Instruction 1,044 1,044 -- 1,057 655 668 Research 265 265 -- 144 121 -- Academic support 2,043 2,043 -- 42 2,001 -- Student services (369) (369) -- 18 (387) -- Institutional support 8 8 -- 35 26 53 Operation and maintenance of plant 150 150 -- -- 150 -- Student financial aid 1 1 -- -- 1 -- Auxiliary enterprises 17 17 -- -- 17 --

Total 3,159 3,159 -- 1,296 2,583 720

Total Current Funds Expenditures 1,684,237$ 1,175,176$ 509,061$ 879,110$ 1,058,810$ 253,683$

55

CURRENT FUNDS EXPENDITURES BY EXPENDITURE CATEGORY BY FUND SOURCE


(UNAUDITED) (in thousands of dollars)

Salaries Employee SuppliesTotal and Wages Benefits and Services Travel

TUITION AND FEES

Regular session 71,646$ 14,217$ 4,308$ 52,297$ 824$ Summer session 3,849 2,880 60 914 (5) University extension and continuing education 25,482 12,346 2,753 9,820 563

Total 100,977 29,442 7,121 63,031 1,383

FEDERAL GOVERNMENT

Grants 352,670 139,541 32,665 173,018 7,446 Contracts 14,811 8,247 1,833 4,296 434

Total 367,481 147,789 34,498 177,314 7,880

STATE GOVERNMENT

Appropriations and contracts 18,264 9,195 2,288 6,388 394 General 332,416 245,293 52,929 29,855 4,340

Total 350,680 254,488 55,216 36,243 4,733

LOCAL GOVERNMENT 8,308 4,923 1,224 2,084 77


Gifts 36,055 14,265 3,431 16,665 1,694 Grants 24,310 9,371 2,380 11,902 657 Contracts 51,737 29,999 7,511 12,542 1,686

Total 112,103 53,636 13,321 41,109 4,037

ENDOWMENT AND SIMILAR FUNDS 31,274 11,544 2,662 15,797 1,273

SALES AND SERVICES OF EDUCATIONAL ACTIVITIES

Medical group activities 127,727 101,195 20,151 4,821 1,561 Managed care 14,054 2,896 888 10,245 26 Other 24,172 27,823 7,301 (11,906) 953

Total 165,953 131,914 28,340 3,160 2,540

SALES AND SERVICES OF AUXILIARY ENTERPRISES

Parking operations 6,773 2,189 742 3,678 164 Residence and dining halls 40,582 14,134 4,638 21,518 293 Bookstore 22,797 3,721 1,063 17,947 67 Other (6,951) 1,616 477 (9,052) 8

Total 63,202 21,659 6,920 34,090 532

SALES AND SERVICES OF UCSD MEDICAL CENTER 438,778 179,978 59,477 198,711 613

OTHER SOURCES 42,321 42,441 19,253 (22,156) 2,783

RESERVES 3,159 1,296 351 1,377 135

Total Current Funds Expenditures 1,684,237$ 879,110$ 228,382$ 550,761$ 25,985$

Note: The Schedule of Current Funds Expenditures by Expenditure Category by Fund Source reflects amounts net of the reclassification of capitalexpenditures and scholarship allowances.

CURRENT FUNDS EXPENDITURES BY EXPENDITURE CATEGORY BY FUND SOURCE

57

CURRENT FUNDS EXPENDITURES BY DEPARTMENT – LOC “O”

UNIVERSITY OF CALIFORNIA, SAN DIEGO - LOCATION "O"2003-2004





.

RESEARCH

Organized research unitsCalifornia space 409$ 409$ --$ --$ 251$ 158$ --$ Geophysics and planetary physics 99 99 -- -- 76 23 -- Global peace 54 54 -- -- 40 15 --

Sea grant college 3 3 -- -- -- 3 -- White mountain research station 648 647 2 -- 519 129 -- Compensated absences accrual 9 9 -- -- -- 9 --

Total 1,223 1,221 2 -- 887 336 --

PUBLIC SERVICE

Mathematics diagnostic testing 48 -- 48 -- -- 48 --

ACADEMIC SUPPORT

White mountain research station 236 236 (0) 345 108


Organized research unitCalifornia space 5 5 -- -- -- 5 --

Total Current Funds Expenditures 1,512$ 1,226$ 286$ --$ 886$ 734$ 108$

Location "O" activity represents expenditures for U.C. Office of the President programs conducted at the San Diego campus. This activity is notincluded in the campus financial schedule totals.

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University of California, San Diego practices the Principles of Community that provides a framework for diversity and affirms the unique contribution of each member of the UCSD community.

Compiled and edited by UCSD Business & Financial Services

university of california, san diego · 2020-05-18 · university of california, san diego assets...

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