Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Finance - Public institutions
Reporting Standard   Please indicate which reporting standards are used to prepare your financial statements:            GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35            GASB (Governmental Accounting Standard Board), using standards prior to GASB 34      FASB (Financial Accounting Standard Board)   Please consult your business officer for the correct response before saving this screen.

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Finance - Public institutions
General Information Finance - Public Institutions   To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statement (GPFS). Please refer to the instructions specific to each page of the survey for detailed instruction and references.   1. Fiscal Year calendar   This report covers financial activities for the 12-month fiscal year.   Beginning: month/year (MMYYYY)   Month:  7   Year:  2001   And ending: month/year (MMYYYY)   Month:  6   Year:  2002   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Statement from your auditor for the fiscal year noted above? (If your institution is audited only in combination with another entity, answer this question based on the audit of that entity.)          Yes   No   Don't know                   3. GASB Statement No. 34 offers three alternative reporting models for special-purpose governments like colleges and universities. Which model will be implemented by your institution ?           Business Type Activities      Governmental Activities      Governmental Activities with Business-Type Activities      Don't know or undecided at this time   4.Component Units   Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institution’s GPFS. There should be one Finance Survey component unit form (Part F or G) completed for each column on the face of the GPFS, whether that column represents a single component unit or a combination of component units. If the institution reports more than 8 component units on the face of the financial statements, please combine so that no more than 8 schedules are required. (These component units include affiliated entities as described in GASB statement 39,which is not required to be implemented until fiscal years beginning after June 15, 2003. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.)         0   Number of component unit columns on GPFS using FASB standards     0   Number of component unit columns on GPFS using GASB standards   System or Governing Board (please see instructions about reporting System data)   Please select the applicable option below:         This Finance Survey form is for an institution that is NOT part of a system         This Finance Survey form is for an institution that is part of a system      Name of the system is:           This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part A - Statement of Net Assets
Fiscal Year 2002      Report in whole dollars only            Line no.            Current year amount      Current Assets         01   Total Current Assets     37,658,785         Noncurrent Assets         02   Capital assets - depreciable (gross)     177,992,126   03   Accumulated depreciation (enter as a positive amount)     79,611,623   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]     4,494,630   05   Total noncurrent assets     102,875,133      06   Total assets (CV) CV=(A01+A05)     140,533,918         Current Liabilities         07   Long-term debt, current portion     1,088,375   08   Other current liabilities (CV) CV=(A09-A07)     17,716,392   09   Total current liabilities     18,804,767         Noncurrent Liabilities         10   Long-term debt     20,062,760   11   Other noncurrent liabilities (CV) CV=(A12-A10)     0   12   Total noncurrent liabilities     20,062,760      13   Total liabilities (CV) CV=(A09+A12)     38,867,527         Net Assets         14   Invested in capital assets, net of related debt     77,229,368   15   Restricted-expendable     5,114,158   16   Restricted-nonexpendable     0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]     19,322,865   18   Total Net assets (CV) CV=(A06-A13)     101,666,391         CV= Calculated Value            CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part A - Plant, Property, and Equipment
Fiscal Year 2002      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  2,524,093  0  0  2,524,093   22   Infrastructure  0  0  0  0   23   Buildings  106,375,213  12,880,108  0  119,255,321   24   Equipment  24,576,432  2,697,758  538,119  26,736,071   25   Art and library collections  25,183,284  1,868,940  12,870  27,039,354   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  6,961,557  734,870  5,259,140  2,437,287   28   Accumulated depreciation  73,631,301  6,445,652  465,330  79,611,623         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only         Line No.   Source of Funds   Current year amount      Operating Revenues      01   Tuition & fees, after deducting discounts & allowances  30,792,205      Grants and contracts - operating      02   Federal operating grants and contracts  20,688,804   03   State operating grants and contracts  6,238,389   04   Local/private operating grants and contracts  3,907,924   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  8,473,027   06   Sales & services of hospitals, after deducting patient contractual allowances  0   07   Independent operations  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  4,804,363   09   Total operating revenues  74,904,712

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only          Line No.   Source of funds   Current year amount      Nonoperating Revenues      10   Federal appropriations  0   11   State appropriations  76,230,421   12   Local appropriations, education district taxes, & similar support  0      Grants-nonoperating      13   Federal nonoperating grants  0   14   State nonoperating grants  0   15   Local nonoperating grants  0   16   Gifts, including contributions from affiliated organizations  3,760,305   17   Investment income  708,760   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0   19   Total nonoperating revenues  80,699,486

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part B - Revenues and Other Additions
Fiscal Year 2002      Report in whole dollars only         Line No.   Resource of funds   Current year amount      Other Revenues and Additions       20   Capital appropriations  9,362,104   21   Capital grants & gifts  212,279   22   Additions to permanent endowments  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0   24   Total other revenues and additions  9,574,383      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  165,178,581      CV = Calculated Value         CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part C - Expenses and Other Deductions
Fiscal Year 2002      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Operating Expenses      01   Instruction  67,872,093  43,191,705  13,046,659  0  11,633,729   02   Research  7,708,505  4,076,342  992,945  0  2,639,218   03   Public service  3,126,795  1,826,720  508,508  0  791,567   05   Academic support  10,330,795  5,670,550  2,674,009  0  1,986,236   06   Student services  8,566,157  5,494,475  1,403,626  0  1,668,056   07   Institutional support  9,893,214  5,227,396  1,554,503  0  3,111,315   08   Operation & maintenance of plant  11,130,691  3,405,940  1,211,767  0  6,512,984   09   Depreciation  6,445,652        6,445,652     10   Scholarships and fellowships expenses, excluding discounts & allowances  14,076,228  0  0  0  14,076,228   11   Auxiliary enterprises  16,729,000  6,392,928  1,794,485  0  8,541,587   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  155,879,130  75,286,056  23,186,502  6,445,652  50,960,920

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part C - Expenses and Other Deductions
Fiscal Year 2002      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Nonoperating Expenses and Deductions                  16   Interest  1,098,471           1,098,471   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  61,479  10,000  0  0  51,479   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,159,950  10,000  0  0  1,149,950      19   Total expenses & deductions  157,039,080  75,296,056  23,186,502  6,445,652  52,110,870      CV = Calculated Value                     CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part D - Summary of Changes In Net Assets
Fiscal Year 2002      Line No.   Description   Current year amount   01   Total revenues & other additions (from B25)  165,178,581      02   Total expenses & deductions (from C19)  157,039,080      03   Increase in net assets during year (CV) CV=(D01-D02)  8,139,501   04   Net assets beginning of year  93,526,890   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0   06   Net assets end of year (from A18)  101,666,391      CV = Calculated Value         CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2002      Report in whole dollars only         Line No.   Source   Current year amount      Institutional Expenses and Discounts & Allowances         Gross Scholarships and Fellowships (no loans included)      01   Pell grants (federal)  13,629,608   02   Other federal grants  1,156,247   03   Grants by state government  558,966   04   Grants by local government  0   05   Institutional grants from restricted resources  2,644,479   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  7,646,198   07   Total gross scholarships and fellowships  25,635,498         Discounts and Allowances      08   Discounts & allowances applied to tuition & fees  11,559,270   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0   10   Total Discounts & Allowances (CV) CV=(E07-E11)  11,559,270      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  14,076,228      CV = Calculated Value         CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)   Source and type   Amount   Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/independent operations   Auxiliary enterprises    Hospitals    Agriculture extension/experiment services      (1)      (2)   (3)   (4)   (5)   01   Tuition and fees  42,351,475  42,351,475            02   Sales and services  19,337,319  10,864,292  8,473,027  0  0   03   Federal grants/contracts (excludes Pell Grants)  7,059,196  6,979,429  79,767  0  0      Revenue from the state government:   04   State appropriations, current & capital  85,592,525  83,425,025  2,167,500  0  0   05   State grants and contracts  3,907,924  3,907,924  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  0  0  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  3,972,584       10   Interest earnings  708,760       11   Dividend earnings  0       12   Realized capital gains  0          CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures   Category   Amount   Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/ independent operations   Auxiliary enterprises   Hospitals    Agriculture extension/ experiment services      (1)   (2)   (3)   (4)   (5)   01   Salaries and wages  81,678,984  75,286,056  6,392,928  0  0   02   Employee benefits, total  24,980,987  23,186,502  1,794,485  0  0   03   Payment to state retirement funds  3,766,299  3,483,199  283,100  0  0   04   Current expenditures other than salaries  36,884,691  28,327,276  8,557,415  0  0      Capital outlay:      05   Construction  734,870  212,099  522,771  0  0   06   Equipment purchases  2,734,125  2,656,251  77,874  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  1,098,471       09   Scholarships/fellowships  25,635,498  25,635,498          CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part L - Debt and Assets, page 1
Part L - Debt and Assets   Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  22,195,870   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  1,044,735   04   Long-term debt outstanding at end of fiscal year  21,151,135   05   Short-term debt outstanding at beginning of fiscal year  0   06   Short-term debt outstanding at end of fiscal year  0      CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P21422761
Part L - Debt and Assets, page 2
Part L - Debt and Assets   Assets   Category   Amount   07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  2,049,095   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  27,524,352      CAVEATS