Annual Financial Report - UC Berkeley Controller's Office
UNIVERSITY OF CALIFORNIA, BERKELEY
Annual Financial Report
2017-18
TABLE OF CONTENTS
Statements of Net Position at June 30, 2018 and 2017
1
Statements of Revenues, Expenses and Changes in Net Position
for the Years Ended June 30, 2018 and 2017
2
Statements of Cash Flows for the Years Ended June 30, 2018 and 2017
3
Notes to Financial Statements
5
UNIVERSITY OF CALIFORNIA, BERKELEY
STATEMENTS OF NET POSITION (unaudited)
CAMPUS *
At June 30, 2018 and 2017 (In Thousands of Dollars)
2018
ASSETS
Cash and cash equivalents
Short-term investments
Investments held by trustees
Accounts receivable, net
Pledges receivable, net
Notes and mortgages receivable, net
Inventories
Other current assets
$
Current assets
Investments
Investments held by trustees
Restricted bond proceeds held by UC
Pledges receivable, net
Notes and mortgages receivables, net
Capital assets, net
Other noncurrent assets
235,410
FOUNDATION
2017
$
142,545
1,678
180,881
2,985
7,057
4,871
5,216
1,360
199,412
2,380
4,629
5,035
5,136
438,098
360,497
3,586,379
984
7,172
3,293
25,124
3,816,391
1,431
2018
$
2017
6,279
56,975
$
41,772
4,587
39,040
31,825
2,896
618
107,922
2,113,645
76,070
1,956,253
75,244
80,547
7,440,774
4,069
2,192,958
2,040,520
2,300,880
2,116,590
Noncurrent assets
3,750,499
511
4,216
2,451
17,794
3,957,809
1,030
7,734,310
Total assets
8,172,408
7,801,271
373,584
472,872
70,658
51,781
9,761
192,351
204,537
105,746
2,403
112,042
749,279
85,576
51,236
10,227
198,455
132,259
111,336
2,456
115,014
706,559
851
804
7,459
8,230
16,540
7,325
8,250
16,379
Noncurrent liabilities
21,040
2,148,065
1,045,619
1,443,567
26,355
4,684,646
22,663
2,164,340
1,141,828
1,556,935
29,535
4,915,301
79,454
79,454
78,392
78,392
Total liabilities
5,433,925
5,621,860
95,994
94,771
858,818
701,959
69,523
67,768
1,534,095
1,450,997
391,451
2,541,913
57,468
(2,271,678)
2,253,249
390,762
2,427,714
51,430
(2,370,579)
1,950,324
1,158,752
973,507
1,072,195
877,471
DEFERRED OUTFLOWS OF RESOURCES
LIABILITIES
Accounts payable
Accrued salaries
Employee benefits
Unearned revenue
Commercial paper
Current portion of long-term debt
Funds held for others
Other current liabilities
Current liabilities
Federal refundable loans
Long-term debt
Net pension liability
Net retiree health benefits liability
Other noncurrent liabilities
DEFERRED INFLOWS OF RESOURCES
NET POSITION
Net investment in capital assets
Restricted:
Nonexpendable: Endowments and gifts
Expendable: Endowments and gifts
Expendable: Other, including debt service, loans, capital projects and appropriations
Unrestricted
$
Total net position
* See accompanying Notes to Financial Statements
1
$
$
3,104
2,135,363
3,720
$
4,385
1,954,051
UNIVERSITY OF CALIFORNIA, BERKELEY
STATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET POSITION (unaudited)
CAMPUS *
At June 30, 2018 and 2017 (In Thousands of Dollars)
2018
OPERATING REVENUES
Student tuition and fees, net
Grants and contracts, net:
Federal
State
Private
Local
Educational activities, net
Auxiliary enterprises, net
Campus foundation private gifts
Other operating revenues, net
Total operating revenues
$
OPERATING EXPENSES
Salaries and wages
Pension benefits
Retiree health benefits
Other employee benefits
Supplies and materials
Depreciation and amortization
Scholarships and fellowships
Utilities
Campus foundation grants
Other operating expenses
Total operating expenses
Operating loss
NONOPERATING REVENUES (EXPENSES)
State educational appropriations
State financing appropriations
Build America Bonds federal interest subsidies
Federal Pell Grants
Private gifts, net
Investment income:
Short-Term Investment Pool and other, net
Endowment, net
Campus foundation
Net appreciation in fair value of investments
Interest expense
Other nonoperating (expenses) revenues, net
Net nonoperating revenues
Income before other changes in net position
OTHER CHANGES IN NET POSITION
Capital gifts and grants, net
Permanent endowments
Transfer for pension benefits from UC
Transfers from (to) UC - capital asset related
Increase (Decrease) in net position
FOUNDATION
2017
933,909
$834,442
367,780
93,563
212,358
13,368
88,108
186,434
377,872
79,555
179,739
12,978
85,636
204,941
121,507
2,017,027
76,351
1,851,514
1,255,313
99,394
77,158
278,490
157,992
224,036
167,418
31,944
1,219,539
151,246
116,226
279,952
155,916
228,367
134,580
40,952
437,871
2,729,616
446,335
2,773,113
(712,589)
(921,599)
352,912
38,019
9,489
43,364
315,857
368,270
26,929
9,797
38,197
267,563
32,175
22,685
25,456
21,724
167,007
(99,093)
(7,309)
875,106
299,475
(100,133)
27,186
984,464
162,517
62,865
100,925
53,993
24,613
14,870
302,925
2018
$
22,653
(202,188)
(62,677)
181,285
238
181,523
2017
$
115,125
454
115,579
227,507
9,670
237,177
198,795
10,161
208,956
(55,654)
(93,377)
9,083
147,913
8,415
202,919
156,996
211,334
101,342
117,957
79,970
67,632
181,312
185,589
1,954,051
1,828,044
NET POSITION
1,954,693
Beginning of year, as previously reported
Cumulative effect of accounting change
Beginning of year, as restated
$
End of year
* See accompanying Notes to Financial Statements
2
2,783,584
(4,369)
(770,583)
1,950,324
2,013,001
2,253,249
$
1,950,324
(59,582)
1,954,051
$
2,135,363
1,768,462
$
1,954,051
UNIVERSITY OF CALIFORNIA, BERKELEY
STATEMENTS OF CASH FLOWS (unaudited)
CAMPUS *
Years Ended June 30, 2018 and 2017 (In Thousands of Dollars)
2018
CASH FLOWS FROM OPERATING ACTIVITIES
Student tuition and fees
Grants and contracts
Educational activities
Auxiliary enterprises
Collection of loans from students and employees
Campus foundation private gifts
Payments to employees
Payments for pension benefits
Payments for retiree health benefits
Payments for other employee benefits
Payments to suppliers and utilities
Payments for scholarships and fellowships
Loans issued to students and employees
Payments to campus and beneficiaries
Other receipts
Net cash used by operating activities
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
State educational appropriations
Federal Pell grants
Gifts received for other than capital purposes:
Private gifts for endowment purposes
Other private gifts
Student direct lending receipts
Student direct lending payments
Other receipts
Net cash provided by noncapital financing activities
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
$
State financing appropriations
Build America Bonds federal interest subsidies
Capital gifts and grants
Proceeds from debt issuance
Proceeds from the sale of capital assets
Purchase of capital assets
Refinancing or prepayment of outstanding debt
Scheduled principal paid on debt and capital leases
Interest paid on debt and capital leases
Net cash used by capital and related financing activities
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds from sales and maturities of investments, net of purchases of investments
Investment income, net of investment expenses
Net cash provided by investing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of year
Cash and cash equivalents, end of year
$
* See accompanying Notes to Financial Statements
3
932,454
700,915
87,473
171,259
10,072
FOUNDATION
2017
$
840,045
684,449
82,660
205,577
7,360
(1,251,653)
(143,374)
(26,623)
(288,832)
(626,115)
(167,477)
(5,290)
(1,278,736)
(148,289)
(27,193)
(287,324)
(649,618)
(134,496)
(5,718)
125,111
(482,080)
65,720
(645,563)
352,912
43,052
368,270
37,099
316,095
146,459
(146,459)
2,218
714,277
268,548
142,611
(142,611)
22,490
696,407
38,019
9,583
24,282
98,424
129
(200,261)
(49)
(33,686)
(107,948)
(171,507)
26,929
9,797
23,519
150,216
101
(25,146)
(202,239)
(87,293)
(107,040)
(211,156)
2018
$
162,678
2017
$
115,399
(12,184)
(10,166)
(234,988)
2,452
(82,042)
(206,011)
2,842
(97,936)
61,846
49,682
49,682
61,846
12,805
9,083
21,888
40,769
8,415
49,184
32,175
32,175
8,862
25,456
34,318
92,865
(125,994)
1,692
930
142,545
268,539
4,587
6,279
3,657
4,587
235,410
$
142,545
$
$
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