Statement of Changes in Fund Balances - Texas …...Director of Accounting Services, at...

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TEXAS TECH UNIVERSITY HEALTH SCIENCES CENTER

Monthly Financial Report – Notes April 30, 2003

Notes Page 1 of 2 5/4/2003

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 organizational units as 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.

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 each fiscal year, and include educational and

general funds, designated funds, restricted funds, and others. Fund classes further classify activities, 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 Revenue 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 Unpledged Revenue

Auxiliary Enterprises G General Pledged Revenue

Restricted F Federal L Local P Private S Scholarships T State

Loans F Federal I Institutional

Endowments P Principal Q Quasi T Term


Monthly Financial Report – Notes April 30, 2003

Notes Page 2 of 2 5/4/2003

FUND CATEGORY

CODE

FUND CLASS

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 E Endowment Earnings P Endowment Principal R Restricted S Student and Other Organizations U Unrestricted T Texas Tech Physicians Associates

COMPARISON TO ANNUAL REPORTS

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

Financial Reporting Requirements. 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:

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

fully accrued for the Monthly Financial Report.

o 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.

o Several balance sheet accounts are reclassified for annual reporting.

o The Monthly Financial Report follows the NACUBO subfund model that was the

standard reporting model prior to the recent implementation of Governmental Accounting Standards Board (GASB) statements 34 and 35. The Annual Financial Report is prepared in full compliance with the reporting requirements issued by the Comptroller, which follow the new 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 directed to Tom Downen,

Director of Accounting Services, at [email protected] or (806) 743-1888, ext. 232.


Monthly Financial Report April 30, 2003

STATEMENT OF CHANGES IN FUND BALANCES

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

For the Eight Months Ended April 30, 2003

School Of MedicineEl PasoAnesthesiology

DIVISION:

DEPARTMENT:

BEGINNING BALANCE REVENUES EXPENSES

TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:

EDUCATIONAL & GENERAL

Anesthesiology 6191 G - 594,529 396,351 - - 198,178

DESIGNATED

Anesthesiology Support 6363 G 19,631 - 37 - - 19,594

Anesthesiology Dept Prgm - Elp 6761 M 2,307,013 2,841,144 1,890,603 2,572 278,237 2,981,889

RESTRICTED

El Paso Anesthesiology 8557 P 6,783 16,583 - - - 23,366

El Paso Anesthesiology 8561 P 6,783 16,583 - - - 23,366

ENDOWMENT FUNDS

El Paso Anesthesiology 8761 Q 750,752 2,100 - - - 752,852

El Paso Anesthesiology 8762 Q 750,752 2,100 - - - 752,852

Anesthesiology 3,841,714 3,473,039 2,286,991 2,572 278,237 4,752,097

Page 1 of 17 5/4/2003Statement of Changes



School Of MedicineEl PasoCampus Administration

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


S O M Administratn - El Paso 6190 G 157 2,483,719 1,506,336 - - 977,540

South Texas Professional Edctn 6217 G 3,494 869,280 593,178 - - 279,596

Diabetes Research Center 6218 G 42,266 300,000 152,237 - - 190,029

El Paso Medical 6219 G 362,391 1,205,869 805,380 - - 762,880

DESIGNATED

Continuing Eductn Confrnc Sprt 6321 G 7,644 113,809 135,428 26,984 12,117 892

General Fund Research Devlpmnt 6372 G 31,776 - 41,549 480,028 - 470,255

Cpr Training Center 6415 G 418 25 - - - 443

A T & T Phone Srvc - El Paso 6615 S 35,715 1,260 6,675 - - 30,300

Bio Medical - El Paso 6616 S 1,575 1,412 2,591 - - 396

Central Stores - El Paso 6617 S 140,886 128,171 151,364 - 106 117,587

Clearing - El Paso 6618 S 38,264 186,435 302,020 - - -77,321

Copy Services - El Paso 6619 S 112,292 41,192 51,772 - - 101,712

Eductnl Media Srvcs - El Paso 6620 S 5,936 8,700 5,200 - - 9,436

Machine Postage - El Paso 6622 S 10,383 47,208 62,376 - - -4,785

Pager/answering Service 6624 S 9,819 38,073 34,943 - - 12,949

Point To Point Protocol - El P 6626 S 8,788 4,567 12,460 1,000 - 1,895

Lab Animal Rsrcs Ctr - El Paso 6628 S 7,901 479 133 - - 8,247

Warehouse Space - El Paso 6629 S 11,039 18,160 18,160 - - 11,039

Bio Special Waste - El Paso 6631 S 294 395 511 - - 178

Health & Safety Laboratory 6632 S - 7,257 7,257 - - -

Institutional Developmnt - Elp 6707 M 1,420,716 3,755 538,780 809,778 518,692 1,176,777

M P I P Marketing - El Paso 6713 M 78,695 - 153,858 164,336 51,715 37,458

Faculty Development - El Paso 6714 M 728,990 - 22,132 - 20,000 686,858

Medical Records - El Paso 6715 M 1,348,095 - 216,750 402,936 - 1,534,281

East Side Clinic 6772 M 150,917 159,653 251,809 755 26,208 33,308

Investment Income - El Paso 6881 M 783,981 382,286 - - - 1,166,267

Captl Equip & Renovation - Elp 6894 M 4,365 - - - 4,365 -

Compensable Leave - El Paso 6951 M -1,753,829 - - - - -1,753,829

Perm Hlth - El Paso - S O M 7401 T 58,793 - 246,659 1,062,050 - 874,184

AUXILIARY ENTERPRISES

Student Support - El Paso 7610 G 38,853 6,343 5,927 - - 39,269

Traffic & Parking - El Paso 7616 G 13,318 23,266 14,251 - - 22,333




School Of MedicineEl PasoCampus Administration

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:

RESTRICTED

D H H S Grants 7722 F - 296,231 296,176 - - 55

Passthru Agreements 7723 F - 84,862 64,459 - 11,608 8,795

Dispro Commnty Partnrshp - Elp 7868 L 16,550 - - - - 16,550

Kellogg Binational Fund 7936 P 4,658 125 - - - 4,783

Residency Contracts - El Paso 7940 L 523,355 5,510,606 5,700,479 - 69,916 263,566

G M N E Kellogg Grant 7949 P 8,279 215 787 - - 7,707

Gifts & Agreements 8052 P 94 - - - - 94

Border Health Office Contract 8061 P 5,487 - - - - 5,487

Prison Residual 8087 T 362,841 - - - - 362,841

Twenty Plus Club Scholarship 8133 S 20,657 3,389 - - - 24,046

Delia Gallo Scholarship 8188 S 3,287 93 - - - 3,380

Texas Department Of Health 8256 T - 30,550 34,860 - - -4,310

Grace V Chope Estate 8528 P 304,962 9,836 - 1,242 57,500 258,540

Twenty Plus Club Research Fund 8560 P 20,650 2,909 - - - 23,559

University Breast Care Center 8566 P - 10 - - - 10

Endowed Professorship 8592 P 306,679 25,230 - - - 331,909

ENDOWMENT FUNDS

Grace V Chope Estate 8628 P 161,241 258 - - 1,242 160,257

Twenty Plus Club Scholarship 8660 Q 194,383 662 - - - 195,045

Twenty Plus Club 8685 P 25,764 72 - - - 25,836

University Breast Care Center 8766 P 47,500 - - - - 47,500

UNEXPENDED PLANT

H E A F El Paso Projects 6267 H 3,530,386 - 2,262,729 1,315,325 - 2,582,982

AGENCY FUNDS

Fund For Excellence 9503 U 46,903 32,667 - - - 79,570

El Paso Endowed Scholarship 9725 P 977 28 - - - 1,005

Campus Administration 9,288,585 12,029,057 13,699,226 4,264,434 773,469 11,109,381




School Of MedicineEl PasoDermatology

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:

DESIGNATED

El Paso Som Regional Dean 6762 M 196 1,984 2,603 - 4,576 -4,999

Dermatology 196 1,984 2,603 - 4,576 -4,999




School Of MedicineEl PasoEmergency Medicine

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Emergency Medicine 6194 G - 156,718 104,478 - - 52,240

DESIGNATED

Advanced Cardiac Life Support 6374 G 31,042 10,068 12,563 8,595 - 37,142

E M S Specialty Courses 6379 G 8,241 - 571 - - 7,670

Emergency Medicine - El Paso 6510 G 13,583 200 709 15 - 13,089

Emergency Medicine 6777 M 367,638 2,172,357 2,300,294 158,689 60,210 338,180

RESTRICTED

Passthru Agreements 7724 F - 105,580 127,455 7,960 - -13,915

Emergency Medicine - El Paso 7866 L 47,008 334,546 344,611 - 80,894 -43,951

Gfts & Agrmnts - Emrgncy Medcn 7946 P 2,447 - 507 - 1,000 940

ENDOWMENT FUNDS

Bertram A Glass Chair 8729 Q 116,040 3,416 - - - 119,456

Emergency Medicine 585,999 2,782,885 2,891,188 175,259 142,104 510,851




School Of MedicineEl PasoFamily & Community Medicine

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Family & Community Medicine 6195 G - 1,184,210 801,649 - - 382,561

DESIGNATED

Family & Community Medcn - Elp 6763 M 127,868 951,682 954,533 65,025 181,536 8,506

RESTRICTED

T H E C B - El Paso 7831 T - 293,402 257,258 - - 36,144

Gifts & Agreements 8060 P 43,399 - 14,131 - - 29,268

ENDOWMENT FUNDS

El Paso Family Medicine 8724 Q 11,179 2,609 - - - 13,788

Family & Community Medicine 182,446 2,431,903 2,027,571 65,025 181,536 470,267




School Of MedicineEl PasoInternal Medicine

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Internal Medicine 6196 G - 1,700,680 1,151,134 - - 549,546

DESIGNATED

Internal Medicine 6317 G 352,111 17,197 78,565 74,365 69,700 295,408

Murray Professor Verghese 6546 G 4,278 - 4,278 10,000 - 10,000

Internal Medcn Dept Prgm - Elp 6764 M 1,199,192 2,964,369 2,569,715 5,881 860,660 739,067

RESTRICTED

D H H S Grants 7721 F - 86,923 86,923 - - -

Passthru Agreements 7732 F - 7,540 8,120 - - -580

T H E C B - El Paso Intrnl Md 7803 T 15,586 91,911 101,816 - - 5,681

Texas St Grnts & Cntrcts - Elp 7820 T 276,718 15,115 - - - 291,833

Gfts & Agrmnts - Elp Int Medcn 7975 P 472,069 160,835 144,393 - 53,025 435,486

Internal Medicine 2,319,954 5,044,570 4,144,944 90,246 983,385 2,326,441




School Of MedicineEl PasoM P I P Business Office

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:

DESIGNATED

M P I P Business Office - Elp 6702 M 409,401 390,619 1,620,074 1,480,849 821 659,974

Net I D X Accts Rcvbl - Elp 6812 M 4,476,819 - 6,660 - - 4,470,159

Trust Fund - El Paso M P I P 6830 M 41,688 -74,651 - 244 - -32,719

M P I P Business Office 4,927,908 315,968 1,626,734 1,481,093 821 5,097,414




School Of MedicineEl PasoNeuropsychiatry

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Psychiatry - El Paso 6210 G - 882,632 603,458 - - 279,174

DESIGNATED

Neuropsychiatry 6373 U 16,823 3,450 743 17,076 - 36,606

Neurology - El Paso 6594 G 16,601 475 - - 17,076 -

Neuropsychiatry Dept Pgm - Elp 6773 M 10,055 943,831 1,352,039 65,077 174,508 -507,584

Mdcl & Surgicl Neurology - Elp 6776 M 16,179 - 11,370 - - 4,809

Epilepsy Dept Prgm - El Paso 6889 M 17,206 - - - - 17,206

RESTRICTED

T D H - Epilepsy Projct Rgn 3 7815 T - 72,232 77,565 8,095 - 2,762

Gifts & Agreements 8050 P 2,880 400 224 3,292 - 6,348

Gifts & Agreements 8058 P 207,768 69,025 30,472 57,500 - 303,821

Grant Related Income 8084 P 49,271 42,025 67,700 - 8,095 15,501

Neuropsychiatry 336,783 2,014,070 2,143,571 151,040 199,679 158,643




School Of MedicineEl PasoNeurosurgery

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Neurosurgery - El Paso 6199 G - 52,536 36,468 - - 16,068

DESIGNATED

Neurosurgery Dept Prgm - Elp 6770 M 829,261 686,605 460,371 - 63,845 991,650

Neurosurgery 829,261 739,141 496,839 - 63,845 1,007,718




School Of MedicineEl PasoObstetrics & Gynecology

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Obstetrics & Gynecology - El P 6201 G - 736,976 491,278 - - 245,698

DESIGNATED

Annual S W Confrnc - Wmn Hlt 6329 G 12,599 - - - - 12,599

University Breast Care Center 6759 M - 313,502 127,590 10,000 67,983 127,929

Obstetrics & Gynecology - Elp 6765 M 1,546,884 4,814,046 4,101,572 174,260 1,191,161 1,242,457

RESTRICTED

Passthru Agreements 7776 F - 57,526 79,325 - - -21,799

T D H - El Paso Ob / Gyn 7809 T 98,361 342,613 160,549 - 172,233 108,192

T H E C B - El Paso Ob / Gyn 7819 T 52,246 38,473 14,268 - - 76,451

Gifts & Agreements 8054 P - 50,000 - - - 50,000

H Robert Misenhimer Memorial 8514 P 68,655 1,843 - - - 70,498

H Robert Misenhimer Chair 8550 P 197,308 32,496 45,663 - - 184,141

Professorship In Ob / Gyn 8551 P 81,441 15,531 26,438 - - 70,534

Professorship In Ob / Gyn 8552 P 147,602 17,362 22,374 - - 142,590

Professorship In Reproductive 8555 P 5,662 19,725 33,128 4,370 - -3,371

ENDOWMENT FUNDS

H Robert Misenhimer Memorial 8614 P 33,089 853 - - - 33,942

H Robert Misenhimer Chair 8650 Q 1,090,559 3,050 - - - 1,093,609

Professorship In Ob / Gyn 8651 Q 536,987 1,502 - - - 538,489

Professorship In Ob / Gyn 8652 Q 536,983 1,502 - - - 538,485

Professorship In Reprod Endocr 8655 Q 909,487 3,044 - - - 912,531

Joseph Sakakini Endowed 8679 Q 822,235 11,631 - - - 833,866

Obstetrics & Gynecology 6,140,098 6,461,675 5,102,185 188,630 1,431,377 6,256,841




School Of MedicineEl PasoOphthalmology

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Ophthalmology - El Paso 6202 G 55 68,502 46,064 - - 22,493

DESIGNATED

Ophthalmology Dept Prgm - Elp 6766 M - 163,959 126,728 - 24,339 12,892

Ophthalmology 55 232,461 172,792 - 24,339 35,385




School Of MedicineEl PasoOrthopaedic Surgery

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Orthopaedic Surgery 6204 G - 618,075 411,237 - - 206,838

DESIGNATED

Orthopaedics Dept Prgm - Elp 6767 M 472,173 1,872,143 1,780,246 4,508 349,449 219,129

RESTRICTED

Orthopaedic Surgery - El Paso 7812 T 77,022 194,419 178,260 - - 93,181

Gfts & Agrmnts - Elp Orthopdcs 7929 P 8,650 1,982 2,284 - - 8,348

Gifts & Agreements 8059 P 35,527 - - - - 35,527

ENDOWMENT FUNDS

El Paso Orthopaedic Surgery 8722 Q 14,874 1,244 - - - 16,118

Orthopaedic Surgery 608,246 2,687,863 2,372,027 4,508 349,449 579,141




School Of MedicineEl PasoPathology

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Pathology 6205 G 75 339,152 230,867 - - 108,360

DESIGNATED

Pathology Dept Prgm - El Paso 6768 M 425,136 624,481 507,039 300,000 18,337 824,241

RESTRICTED

Chair In Pathology 8559 P 461,186 26,815 - 3,660 - 491,661

ENDOWMENT FUNDS

Chair In Pathology 8659 Q 1,017,149 -2,962 - - 3,660 1,010,527

Pathology Endowed 8678 Q 832,443 18,704 - - - 851,147

Pathology 2,735,989 1,006,190 737,906 303,660 21,997 3,285,936




School Of MedicineEl PasoPediatrics

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Pediatrics 6206 G 4,504 1,293,857 854,873 - - 443,488

DESIGNATED

Pediatrics 6324 G 16,584 231 880 - - 15,935

Continuing Medical Edctn - Ped 6338 G 23,609 1,178 8,980 4,390 - 20,197

Pediatrics Dept Prgm - El Paso 6769 M 1,492,996 4,825,287 4,042,576 6,794 864,792 1,417,709

Northeast Clinic 6771 M 6,060 313,716 224,295 - 38,882 56,599

RESTRICTED

D H H S Grants 7703 F - 48,721 48,721 - - -

Passthru Agreements 7775 F - 54,720 39,876 - - 14,844

T D H - El Paso Pediatrics 7813 T - 3,107 3,508 - - -401

T H E C B - El Paso Pediatrcs 7814 T 14,570 89,160 33,777 - - 69,953

Texas Children's Justice Act 7867 T 12 - - - - 12

Pediatrics Local Cntrcts - Elp 7877 L 10,016 26,096 52,806 - - -16,694

Gifts & Agreements 8051 P 33,117 161,060 49,752 - - 144,425

Montwood Wellness Center 8083 P - 128,912 - - - 128,912

H H S C 8284 T - 36,000 662 - - 35,338

Pediatrics 1,601,468 6,982,045 5,360,706 11,184 903,674 2,330,317




School Of MedicineEl PasoRadiology

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Radiology - El Paso 6211 G - 340,445 226,701 - - 113,744

DESIGNATED

Radiology Dept Prgm - Elp 6774 M 341,374 2,298,546 2,090,614 66,415 432,675 183,046

Radiology 341,374 2,638,991 2,317,315 66,415 432,675 296,790




School Of MedicineEl PasoSurgery

DIVISION:

DEPARTMENT:


TRANSFERSIN OUT

ENDING BALANCEFUND

CAMPUS:


Surgery - El Paso 6212 G - 859,224 569,258 - - 289,966

DESIGNATED

Surgery - El Paso 6497 G 56,864 - 50 - - 56,814

Rsrch Incentv Awrds- El Paso 6544 G 971 - - - - 971

Surgery Dept Prgm - El Paso 6775 M 320,007 1,639,649 1,396,310 4,262 287,411 280,197

RESTRICTED

University Breast Care Center 8053 P 134,353 410,227 124,270 - 29,225 391,085

Gifts & Agreements 8056 P 36,216 89 15,153 - - 21,152

AGENCY FUNDS

U B C C - Celebrate Life 9513 R 12,100 106,891 24,152 450 25 95,264

Surgery 560,511 3,016,080 2,129,193 4,712 316,661 1,135,449

El Paso 34,300,587 51,857,922 47,511,791 6,808,778 6,107,824 39,347,672


Statement of Changes in Fund Balances - Texas …...Director of Accounting Services, at...

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