Statement of Changes in Fund Balances · 2008. 8. 14. · Statement of Changes Page 4 of 14...

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TEXAS TECH UNIVERSITY HEALTH SCIENCES CENTER

Monthly Financial Report – Notes July 31, 2005

N O T E S

DATA ORGANIZATION

The Statement of Changes in Fund Balances is organized alphabetically by division, campus, and department.

The divisions are the primary organizational units represented in the Texas Tech University Health Sciences

Center (TTUHSC) organizational chart and can be found in the division table (DIVN) of the TechFIM system.

The campuses and departments can be found in the campus table (RAHC) and the department table (DEPT),

respectively, in the TechFIM system. Department structuring for the Statement of Changes in Fund Balances is

based on the financial reporting department codes reflected in the Fund Short Name field in the fund table

(FUND) of the TechFIM system. In some cases, smaller departments have been reported together with other

related departments.

Additional break levels include fund categories (FCAT table) and fund classes (FDCL table). Fund categories are

reported in the Detailed Financial Reports prepared at the end of the fiscal year, and include educational and

general funds, designated funds, restricted funds, and others. Fund classes further classify the activity, and

include such groupings as HEAF, MPIP, federal, and others. For the purposes of this Monthly Financial Report,

fund class is denoted by a single letter code shown to the right of the fund number in the Statement of Changes

in Fund Balances, with the following definitions:

FUND CATEGORY

CODE

FUND CLASS

Educational and General

G

General H Higher Education Assistance Fund (HEAF)

Designated A Allied Health Income Plan (AHIP) G General Pledged I Malpractice Self-Insurance M Medical Practice Income Plan (MPIP) N Nursing Income Plan (NIP) P Pharmacy Income Plan (PIP) S Service Departments T Permanent Health Fund U General Unpledged

Auxiliary Enterprises G General Pledged

Restricted F Federal L Local P Private S Scholarships T State

Loans F Federal

Notes Page 1 of 3 8/8/2005



FUND CATEGORY

CODE

FUND CLASS

Loans (continued) I Institutional

Endowments P Principal Q Quasi T Term

Unexpended Plant B Tuition Revenue Bonds G General H Higher Education Assistance Fund (HEAF) S State Appropriations T Permanent Health Fund

Retirement of Indebtedness R Retirement of Indebtedness

Investment in Plant I Investment in Plant

Agency A Student and Other Organizations E Endowment Earnings P Endowment Principal R Restricted S Scholarships U Unrestricted T Texas Tech Physician Associates

COMPARISON TO ANNUAL REPORTS

The accounting policies of TTUHSC are in accordance with the Texas Comptroller of Public Accounts’ Reporting

Requirements for Annual Financial Reports of State Agencies and Universities. Accounting records at TTUHSC are

maintained on a monthly basis to adhere as closely as possible to the Comptroller policies, but some material

differences may occur when compared to the annual reporting. Following are specific areas where material

differences may occur:

• Due to a shortened monthly processing time, revenues and expenditures may not be fully

accrued for this Monthly Financial Report.

• Draws against the federal letter of credit and billings on cost reimbursement funds are made after the expenditures are recorded. Therefore, revenue may not be fully recognized at month end and the ending fund balance may be temporarily negative.

• Several balance sheet account balances are reclassified for annual reporting.

• This Monthly Financial Report follows the NACUBO subfund model that was the standard

reporting model prior to the implementation of Governmental Accounting Standards Board (GASB) statements 34 and 35. The Annual Financial Report is prepared in compliance with the reporting requirements issued by the Comptroller, which generally follow the reporting model prescribed by the GASB. The Detailed Financial Reports, also prepared at the end of the fiscal year, continue to follow the NACUBO subfund reporting model.




QUESTIONS AND COMMENTS

Questions and comments regarding this Monthly Financial Report should be forwarded to Christy Blakney,

Associate Director of Accounting Services, at [email protected] or (806) 743-1888, ext. 233.



Monthly Financial Report July 31, 2005

STATEMENT OF CHANGES IN FUND BALANCES

TEXAS TECH UNIVERSITY HEALTH SCIENCES CENTERMonthly Financial Report - Statement of Changes in Fund Balances

For the Eleven Months Ended July 31, 2005

School Of Allied Health Sci AmarilloAllied Health Administration

DIVISION:

DEPARTMENT:

BEGINNING BALANCE REVENUES EXPENSES

NET TRANSFERS RES / ENC

ENDING NET BALANCEFUND

CAMPUS:

EDUCATIONAL & GENERALS O A H Administration 6149 G - 1,055 - - - 1,055Occupational Therapy 6150 G 2,012 587,755 531,804 - 51,169 6,794

DESIGNATEDInstitutional Developmnt 7203 A 350 5 578 418 - 195Physical Therapy Program 7250 A 10,647 4,700 4,433 678 - 11,592

RESTRICTEDGifts & Agreements 8048 P 186,972 18 940 - 862 185,188Karen Ann Baker Memorial 8204 S 826 317 500 - - 643George & Wilma Cator Endowed 8233 S 1,256 342 500 - - 1,098Richard G Balke Endowed 8248 S 962 353 - - - 1,315Amarillo Regional Scholarship 8249 S 716 324 - - - 1,040

ENDOWMENT FUNDSKaren Ann Baker Memorial 8720 P 18,728 651 - 2,347 - 21,726George & Wilma Cator Endowed 8751 P 20,455 79 - 2,816 - 23,350Richard G Balke Endowed 8763 P 20,861 81 - 2,810 - 23,752Amarillo Regional Scholarship 8764 P 15,423 76 - - - 15,499

AGENCY FUNDSAllied Health Regional Dean 9596 R 111 3 - - - 114

Allied Health Administration 279,319 595,759 538,755 9,069 52,031 293,361

Amarillo 279,319 595,759 538,755 9,069 52,031 293,361

Page 1 of 14 8/8/2005Statement of Changes



School Of Allied Health Sci LubbockAllied Health Administration

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALS O A H Administration 6101 G 949 388,979 328,850 - 40,523 20,555Allied Health Graduate Tuition 6104 G 163,167 103,392 88,229 - 9,271 169,059C S S M Education 6105 G - 150,567 137,941 - 12,625 1Cpm Education 6115 G - 157,318 143,443 - 13,875 -

DESIGNATEDMalpractice Insurance Fee 6351 U 8,564 13,544 13,438 - - 8,670Pathology Course Fee 6378 G 455 6,600 - - 7,200 -145C S S M Course Fees 6396 G 8,070 9,470 8,167 - 200 9,173C S M Academic Administration 6408 G - - 5,683 7,908 23 2,202R S Academic Administration 6426 G - - 6,918 10,000 - 3,082S O A H Binding Fee 6428 G 1,108 432 - - - 1,540S O A H Application Fee 6429 G 7,183 19,395 14,490 - - 12,088Cleft / Craniofacial Clinic 6464 G 5,922 - 2,765 5,000 - 8,157Cpm Course Fee 6477 G 6,719 4,305 1,853 - - 9,171Rehab Sciences Distance Lrng 6484 G 6,720 7,500 1,335 -7,908 2,704 2,273Anatomy Fee 6493 G 8,527 32,820 19,028 - 2,084 20,235Placement Guarantee Fees 6522 G 33,975 15,040 14,152 - 659 34,204S O A H Research 6540 G 41 - - -41 - - Cpm Distance Learning Fees 6552 G 34,298 44,250 1,459 -10,000 - 67,089S O A H Support 6564 G 182,594 4,332 50,074 -4,013 4,720 128,119Institutional Development 7202 A 61,692 1,472 10,994 20,816 20 72,966Cpm A H I P-odessa 7275 A - 6,259 2,944 -555 - 2,760Compensable Leave - A H I P 7299 A -8,931 - - - - -8,931Perm Hlth - Not Elp - S O A H 7403 T 8,380 - 109 - 84 8,187Faculty Development 7504 G 33,000 - - 3,150 - 36,150

RESTRICTEDD O E Grants 7759 F - 153,503 153,490 - 1,562 -1,549Gifts & Agreements 8018 P 105,651 44,906 44,835 -39 1,995 103,688Allied Health Undergraduate 8102 S 3,711 194 - 7,472 - 11,377Tammy Mc Neeley Memorial 8103 S 181 402 500 - - 83Aulyne & Clent Breedlove 8116 S 746 249 500 - - 495Chancellor's Scholarship 8120 S 1,808 46 - - - 1,854Presidential Scholarship 8124 S 11,681 81 10,000 - - 1,762





DIVISION:

DEPARTMENT:




CAMPUS:

Shirley Mc Manigal Endowed 8137 S 664 246 500 - - 410School Of Allied Health 8138 S 6,260 554 6,500 54 - 368Allied Health Graduate 8155 S 13,621 612 - 24,034 - 38,267A M B U C S Therapy Scholrshp 8158 S 902 12,053 12,000 - - 955Allied Health Non-resident 8159 S 1,381 65 - 2,748 - 4,194School Of Allied Health 8163 S 8,228 1,936 3,000 - - 7,164Michelle Hill Simpson Memorial 8186 S 1,408 221 1,000 - - 629Physician Assistant Student 8197 S 22,329 305 12,500 - - 10,134Meghan Morton Memorial 8199 S 728 250 500 - - 478School Of Allied Health 8200 S 37,669 3,120 8,500 2,222 - 34,511C H Foundation Endowed 8206 S 2,219 738 1,500 - - 1,457Grace Lasater Allensworth 8216 S 17,787 4,763 9,500 - - 13,050Amarillo Allied Health 8228 S 498 13 - - - 511Marshall Verne Ross Foundation 8238 S 1,336 10,915 1,000 - - 11,251S O A H Dean's Emergency Loan 8239 S 3,213 344 - 73 - 3,630Bill Wehner Endowed 8241 S 466 127 - - - 593South Plains Foundation 8243 S 72 1 - -73 - - Houston Endowment Inc 8246 S 34,475 288 27,250 - - 7,513State Grants & Contracts 8254 T 13,000 23,942 36,989 - 360 -407Paul & Barbara Brooke Fund 8313 P 1,345 264 806 - - 803S O A H Scholarship 8372 S 174,970 7,213 29,750 - - 152,433

ENDOWMENT FUNDSAulyne & Clent Breedlove 8613 P 15,363 59 - 2,129 - 17,551Shirley Mc Manigal Endowed 8684 P 15,359 59 - 2,128 - 17,546Tammy Mc Neeley Memorial 8686 P 17,484 570 - 2,267 - 20,321Meghan Morton Memorial 8688 P 15,460 60 - 2,140 - 17,660S O A H Dean's Scholarship 8698 Q 29,715 148 - 3,820 - 33,683S O A H Endowed Scholarship 8706 Q 101,463 761 - 14,157 - 116,381Paul & Barbara Brooke 8713 P 11,907 210 - 4,570 - 16,687Michelle Hill Simpson Memorial 8716 P 13,345 51 - 1,906 - 15,302C H Foundation Scholarship 8730 Q 40,697 78 - 5,697 - 46,472Marshall Verne Ross Foundation 8756 P 43,888 66 - 3,512 - 47,466Bill Wehner Endowed 8758 Q 6,579 13 - 925 - 7,517Grace Lasater Allensworth 8780 P 257,242 495 - 35,895 - 293,632





DIVISION:

DEPARTMENT:




CAMPUS:

AGENCY FUNDSIma & Preston Smith Scholarshp 9609 S 185 76 - -43 - 218William Randolph Hearst 9612 S 5,412 3,235 3,000 - - 5,647E A Franklin Presidntl Schol 9626 S 1,333 483 1,000 - - 816E A Franklin Scholarship 9632 S 2,409 1,040 1,250 - - 2,199Sherril Skibell Scholarship 9675 S 3,086 347 2,000 - - 1,433Mary Nell Sowell Presidential 9678 S 21,643 2,518 14,750 - - 9,411Ima & Preston Smith Scholarshi 9709 P 3,784 14 - 1,292 - 5,090William Randolph Hearst 9712 P 103,772 100,182 - 7,569 - 211,523E A Franklin Presidntl Schol 9726 P 26,806 52 - 3,773 - 30,631E A Franklin Scholarship 9732 P 55,557 102 - 7,467 - 63,126

Allied Health Administration 1,821,271 1,343,645 1,234,492 160,052 97,905 1,992,571




School Of Allied Health Sci LubbockAthletic Training

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALAthletic Training 6110 G - 223,564 200,667 - 17,987 4,910

DESIGNATEDAthletic Training Course Fees 6495 G 1,829 12,464 8,645 - - 5,648Athletic Training Program 7225 A 112 2,716 1,569 -360 - 899Athletic Training Support 7506 G 500 165 75 - - 590

Athletic Training 2,441 238,909 210,956 -360 17,987 12,047




School Of Allied Health Sci LubbockClinical Laboratory Science

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALClinical Laboratory Science 6102 G 13 468,595 419,862 - 39,558 9,188

DESIGNATEDMicroscope Fee 6465 G 7,153 2,750 2,362 - - 7,541Course Fee 6523 G 3,051 11,170 4,990 4,000 701 12,530Clinical Lab Science Support 6565 G 4,912 - 6 - - 4,906Medical Technology Program 7220 A 15,365 23,544 23,298 -2,406 60 13,145

ENDOWMENT FUNDSJ F Charitable Endowment 8725 P 12,408 294 - 1,563 - 14,265

Clinical Laboratory Science 42,902 506,353 450,518 3,157 40,319 61,575




School Of Allied Health Sci LubbockCommunication Disorders

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALLubbock Speech & Hearing 6103 G - 1,118,569 1,027,152 - 85,796 5,621

DESIGNATEDCalibration Fees 6508 G 13,013 12,975 8,502 - 1,580 15,906Course Fee - Speech & Hearing 6526 G 4,277 24,675 20,860 - - 8,092Speech & Hearing Support 6566 G 39,726 -2,307 4,243 - 8,843 24,333Speech & Hearing Program Fund 7240 A 126,553 105,025 114,584 -36,734 1,246 79,014Hearing Aids 7507 G - 59,897 44,927 460 - 15,430S L H S Faculty Support 7522 G - - - 25,000 - 25,000

RESTRICTEDFrancis Elaine Jones Memorial 8149 S 5,082 407 - - - 5,489Communication Disorders 8178 S 771 153 - - - 924William K Ickes Endowed Schol 8179 S 1,381 287 1,000 - - 668Mary Mc Kelvy 8181 S 934 257 1,000 - - 191Kate Baldocchi Endowed Scholar 8237 S 408 169 - - - 577Curtis E Hamre Memorial 8382 S 39 100 - - - 139

ENDOWMENT FUNDSMary Mc Kelvy Scholarship 8663 P 15,481 60 - 2,143 - 17,684Scholarship Endowment 8664 P 7,952 233 - 902 - 9,087William K Ickes Endowed Schol 8665 P 16,321 364 - 2,168 - 18,853Curtis E Hamre Memorial 8726 P 5,885 264 - 469 - 6,618Kate Baldocchi Endowed 8755 P 10,091 79 - 1,405 - 11,575

Communication Disorders 247,914 1,321,207 1,222,268 -4,187 97,465 245,201




School Of Allied Health Sci LubbockMolecular Pathology

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALMolecular Pathology 6113 G 455 177,052 155,908 - 12,102 9,497

DESIGNATEDMolecular Pathology Graduate 6435 G 5,351 11,500 6,778 1,000 - 11,073Molecular Pathology Course Fee 7518 G - 2,880 - - - 2,880

Molecular Pathology 5,806 191,432 162,686 1,000 12,102 23,450




School Of Allied Health Sci LubbockOccupational Therapy

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALOccupational Therapy 6106 G - 367,752 331,665 - 29,613 6,474

DESIGNATEDCourse Fee 6524 G 6,956 22,575 19,489 - 1,472 8,570Occupational Therapy Support 6568 G 111 - - - - 111Occupational Therapy Program 7230 A 39,580 19,586 15,373 -701 - 43,092

Occupational Therapy 46,647 409,913 366,527 -701 31,085 58,247




School Of Allied Health Sci LubbockPhysical Therapy

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALPhysical Therapy 6107 G 3,316 431,404 396,770 - 34,603 3,347S C D / P T 6114 G - 152,403 139,422 - 11,944 1,037

DESIGNATEDS C D / P T Academic 6486 G - - 7,479 12,071 - 4,592S C D / P T Distance Learning 6512 G 50,071 102,605 3,411 -11,500 - 137,765Physical Therapy Course Fee 6525 G 6,759 58,860 55,205 - 2,666 7,748S C D / P T Clinical Course 6532 G - 42,150 30,854 - - 11,296S C D / P T Course Fee 6538 G 530 4,300 1,651 - - 3,179Physical Therapy Support 6569 G 4,528 7,279 5,066 - - 6,741Physical Therapy Program 7210 A 7,640 30,027 24,482 -3,196 - 9,989A H I P S C D / P T 7211 A 8,538 75,920 47,056 -7,292 - 30,110

RESTRICTEDGifts & Agreements 8023 P 31,104 16 - - - 31,120

Physical Therapy 112,486 904,964 711,396 -9,917 49,213 246,924




School Of Allied Health Sci LubbockRehab Counseling Program

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALRehabilitation Counseling 6108 G 47 212,767 195,143 - 17,806 -135

DESIGNATEDVocational Rehab Course Fees 6518 G 49,304 17,055 8,618 -40,363 497 16,881R C Academic Administration 7502 G - 424 10,816 12,240 590 1,258Rehabilitation Counseling 7503 G - 51,750 8,568 28,087 209 71,060

Rehab Counseling Program 49,351 281,996 223,145 -36 19,102 89,064




School Of Allied Health Sci LubbockRehabilitation Sciences

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALRehabilitation Sciences 6112 G 1,044 81,068 74,638 - 6,184 1,290

DESIGNATEDRehabilitative Assessment 7212 A 1,482 7,178 3,095 -613 - 4,952

Rehabilitation Sciences 2,526 88,246 77,733 -613 6,184 6,242

Lubbock 2,331,344 5,286,665 4,659,721 148,395 371,362 2,735,321




School Of Allied Health Sci OdessaAllied Health Administration

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALAdministration 6172 G 15 234,102 210,386 - 18,108 5,623Occupational Therapy 6173 G 1,976 309,441 283,716 - 27,268 433

DESIGNATEDOdessa S O A H Support 6563 G 51,802 737 12,056 500 - 40,983Institutional Development 7204 A 7,814 194 - 622 - 8,630Physical Therapy Program 7270 A 5,133 6,305 8,471 -607 - 2,360

Allied Health Administration 66,740 550,779 514,629 515 45,376 58,029




School Of Allied Health Sci OdessaPhysicians Assistant Program

DIVISION:

DEPARTMENT:




CAMPUS:

EDUCATIONAL & GENERALPhysician Assistant Program 6109 G 525 757,998 685,854 - 69,310 3,359

DESIGNATEDP A - E M S Training Fee 6505 G 847 7,410 6,560 - - 1,697P A Program Course Fees 6513 G 855 51,570 32,499 -5,061 975 13,890Physician Assistant Program 7245 A 6,617 23,824 17,478 -2,042 278 10,643P A Med Challenger Fee 7510 G - 7,425 3,150 - - 4,275

RESTRICTEDMedical Center Hospital 7907 L 80,830 - 1,234 -2,790 - 76,806

Physicians Assistant Program 89,674 848,227 746,775 -9,893 70,563 110,670

Odessa 156,414 1,399,006 1,261,404 -9,378 115,939 168,699

School Of Allied Health Sci 2,767,077 7,281,430 6,459,880 148,086 539,332 3,197,381


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