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Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
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. Your response to this question will determine the forms you will receive for reporting finance data.

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
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: (The fiscal year reported should be the most recent fiscal year ending before October 1, 2003.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2002   And ending: month/year (MMYYYY)   Month:  6   Year:  2003   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 is used by your institution ?           Business Type Activities      Governmental Activities      Governmental Activities with Business-Type Activities   4. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   5.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. (These component units include affiliated entities as described in GASB statement 39. The provisions of GASB 39 are not required to be implemented until fiscal years beginning after June 15, 2003, therefore no information is required on this portion of the survey until the institution implements the revised component unit definitions set forth in this new standard. 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: P31422761
Part A - Statement of Net Assets
Fiscal Year 2003      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  46,773,770  37,658,785         Noncurrent Assets          02   Capital assets - depreciable (gross)  197,122,856  177,992,126   03   Accumulated depreciation (enter as a positive amount)  85,591,303  79,611,623   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  3,383,021  4,494,630   05   Total noncurrent assets  114,914,574  102,875,133      06   Total assets (CV) CV=(A01+A05)  161,688,344  140,533,918         Current Liabilities          07   Long-term debt, current portion  1,087,733  1,088,375   08   Other current liabilities (CV) CV=(A09-A07)  21,668,004  17,716,392   09   Total current liabilities  22,755,737  18,804,767         Noncurrent Liabilities          10   Long-term debt  18,925,527  20,062,760   11   Other noncurrent liabilities (CV) CV=(A12-A10)  745,394  0   12   Total noncurrent liabilities  19,670,921  20,062,760      13   Total liabilities (CV) CV=(A09+A12)  42,426,658  38,867,527         Net Assets          14   Invested in capital assets, net of related debt  89,894,909  77,229,368   15   Restricted-expendable  5,001,157  5,114,158   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  24,365,620  19,322,865   18   Total Net assets (CV) CV=(A06-A13)  119,261,686  101,666,391         CV= Calculated Value      CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part A - Plant, Property, and Equipment
Fiscal Year 2003      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  119,255,321  271,140  0  119,526,461   24   Equipment  26,736,071  1,644,178  950,336  27,429,913   25   Art and library collections  27,039,354  1,936,703  20,540  28,955,517   26   Property obtained under capital leases (if not included in equipment)  0  0  0  0   27   Construction in progress  2,437,287  16,249,585  0  18,686,872   28   Accumulated depreciation  79,611,623  6,796,601  816,921  85,591,303         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only            Line No.   Source of Funds   Current year amount   Prior year amount      Operating Revenues         01   Tuition & fees, after deducting discounts & allowances  34,849,934  30,792,205      Grants and contracts - operating         02   Federal operating grants and contracts  25,119,979  20,688,804   03   State operating grants and contracts  7,689,871  6,238,389   04   Local/private operating grants and contracts  4,188,037  3,907,924   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  8,987,619  8,473,027   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  5,088,767  4,804,363   09   Total operating revenues  85,924,207  74,904,712

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations  0  0   11   State appropriations  66,658,900  76,230,421   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  4,169,923  3,760,305   17   Investment income  452,490  708,760   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  2,935,653  0   19   Total nonoperating revenues  74,216,966  80,699,486

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  1,536,840  9,362,104   21   Capital grants & gifts  14,097,781  212,279   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  0   24   Total other revenues and additions  15,634,621  9,574,383      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  175,775,794  165,178,581      CV = Calculated Value      CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part C - Expenses and Other Deductions
Fiscal Year 2003      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  65,192,708  43,014,458  13,425,170  0  8,753,080   02   Research  10,710,857  5,304,072  1,353,415  0  4,053,370   03   Public service  3,080,841  1,867,569  510,543  0  702,729   05   Academic support  9,036,122  4,545,753  2,375,724  0  2,114,645   06   Student services  6,991,083  4,278,533  1,295,202  0  1,417,348   07   Institutional support  11,251,828  5,925,266  1,757,407  0  3,569,155   08   Operation & maintenance of plant  10,841,235  3,195,835  1,199,239  0  6,446,161   09   Depreciation  6,796,600        6,796,600     10   Scholarships and fellowships expenses, excluding discounts & allowances  15,592,439  0  0  0  15,592,439   11   Auxiliary enterprises  17,519,305  6,618,458  1,895,279  0  9,005,568   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  157,013,018  74,749,944  23,811,979  6,796,600  51,654,495       Prior year amount  155,879,130  75,286,056  23,186,502  6,445,652  50,960,920

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part C - Expenses and Other Deductions
Fiscal Year 2003      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  1,046,650           1,046,650   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  120,831  0  0  0  120,831   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,167,481  0  0  0  1,167,481      19   Total expenses & deductions  158,180,499  74,749,944  23,811,979  6,796,600  52,821,976       Prior year amount  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: P31422761
Part D - Summary of Changes In Net Assets
Fiscal Year 2003      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  175,775,794  165,178,581      02   Total expenses & deductions (from C19)  158,180,499  157,039,080      03   Increase in net assets during year (CV) CV=(D01-D02)  17,595,295  8,139,501   04   Net assets beginning of year  101,666,391  93,526,890   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  0  0   06   Net assets end of year (from A18)  119,261,686  101,666,391      CV = Calculated Value      CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2003      Report in whole dollars only            Line No.   Source   Current year amount   Prior year amount      Institutional Expenses and Discounts & Allowances            Gross Scholarships and Fellowships (no loans included)         01   Pell grants (federal)  15,988,658  13,629,608   02   Other federal grants  1,132,469  1,156,247   03   Grants by state government  837,773  558,966   04   Grants by local government  0  0   05   Institutional grants from restricted resources  2,719,175  2,644,479   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  8,396,776  7,646,198   07   Total gross scholarships and fellowships  29,074,851  25,635,498         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  13,482,412  11,559,270   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0  0   10   Total Discounts & Allowances (CV) CV=(E07-E11)  13,482,412  11,559,270      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  15,592,439  14,076,228      CV = Calculated Value      CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part H - Details of Endowment Assets
Fiscal Year 2003 (Optional for current reporting cycle) Report in whole dollars only   Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts           (2)       01   Value of endowment assets at the beginning of the fiscal year  22,753,077     02   Value of endowment assets at the end of the fiscal year  22,491,503

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2003    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  48,332,346  48,332,346            02   Sales and services  11,671,587  2,683,968  8,987,619  0  0   03   Federal grants/contracts (excludes Pell Grants)  9,131,321  9,131,321  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  66,658,900  64,613,600  2,045,300  0  0   05   State grants and contracts  7,689,871  7,689,871  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  18,267,704       10   Interest earnings  452,490       11   Dividend earnings  0       12   Realized capital gains  0          CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
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  74,749,944  68,131,486  6,618,458  0  0   02   Employee benefits, total  23,811,979  21,916,700  1,895,279  0  0   03   Payment to state retirement funds  3,708,304  3,422,304  286,000  0  0   04   Current expenditures other than salaries  36,062,056  27,056,488  9,005,568  0  0      Capital outlay:      05   Construction  16,279,050  15,714,667  564,383  0  0   06   Equipment purchases  1,584,614  1,462,195  122,419  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  1,046,650       09   Scholarships/fellowships  29,074,851  29,074,851          CAVEATS

Institution: IDAHO STATE UNIVERSITY (142276)	User ID: P31422761
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2003    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  21,151,135   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  1,137,875   04   Long-term debt outstanding at end of fiscal year  20,013,260   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: P31422761
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  1,844,607   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  36,049,174      CAVEATS