University of California, San Diego...was up 11.3 percent in 2010 and down 18.2 percent in 2009. TRIP had a positive return of 14.0 percent in 2010 and a negative return of 1.6 percent

University of California, San Diego

Detailed Financial Schedules For the Year Ended June 30, 2010

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Unaudited Detailed Financial Schedules for the Year Ended June 30, 2010

CONTENTS

A Letter from the Controller 1 Financial Overview 2 - 5 Summarized selected data for the past Nine Years 6 Statement of Revenues and Expenses 7 Statement of Net Assets 8 Statement of Revenues, Expenses, and Changes in Net Assets 9 Statement of Cash Flows 10 Notes to the Financial Schedules 11 - 18

Current Funds Revenues 19 - 20 Current Funds Expenditures by Uniform Classification Category 21 - 27 Current Funds Expenditures by Department 28 - 42 Current Funds Expenditures - Financial Aid 43 - 45 Current Funds Expenditures by Fund Source 46 - 51 Current Funds Expenditures by Expenditure Category by Fund Source 52 - 53 Current Funds Expenditures by Department – Loc “O” 54 - 55

Long-Term Debt Schedules 56 - 62

SAN DIEGO: OFFICE OF THE CONTROLLER LA JOLLA, CA 92093-0951 TEL: (858)534-0660

UNIVERSITY OF CALIFORNIA-(Letterhead for Interdepartmental use)

January 6, 2011 STEVEN W. RELYEA VICE CHANCELLOR 0007 I am pleased to submit the Detailed Financial Schedules of the San Diego Campus for the year ended June 30, 2010. The records and accounts of the University from which this report is prepared are maintained in accordance with generally accepted accounting principles prescribed by the Governmental Accounting Standards Board (GASB) and the National Association of College and University Business Officers. The Detailed Financial Schedules are not audited and are intended for internal use. The accounts of the University of California are audited annually on a consolidated basis by the firm of PriceWaterhouseCoopers, LLP, whose audit report and opinion statement are transmitted to The Regents. The consolidated financial statements are presented in the modified format required by the GASB. This report is available via BLINK as a PDF document.

Donald A. Larson Controller

FINANCIAL OVERVIEW (UNAUDITED)


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INTRODUCTION The San Diego campus of the University of California was founded in 1912 and designated a general campus in 1959. During the fiscal year ended June 30, 2010, the San Diego Campus averaged 27,406 employees [8,588 academic and 18,818 staff] and in the Fall Quarter served 29,110 students [23,143 undergraduate and 5,967 graduate and professional students]. Academic programs are conducted in the residential colleges (Revelle, Muir, Marshall, Warren, Eleanor Roosevelt, and Sixth College), the School of Medicine, the Jacobs School of Engineering, the Graduate School of International Relations and Pacific Studies, the Scripps Institution of Oceanography, the Skaggs School of Pharmacy and Pharmaceutical Sciences, and the Rady School of Management. The UCSD Medical Center serves as the campus teaching hospital. Summarized, unaudited financial statements for the campus are presented in accordance with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board (GASB) and are included in this report. The three primary financial statements are: statement of net assets; statement of revenues, expenses and changes in net assets; and statement of cash flows. These statements present the financial position, operating activities, and cash flows for the university. The statements represent the combined activities of campus departments and the UCSD Medical Center. Also included are the financial activities of the UCSD Foundation, The Greene Foundation, and the Sanford Consortium for Regerative Medicine, all related but independent organizations. Following the statements, several distinct presentations of current funds revenue and expenses are provided. Lastly, are schedules of long-term debt. The audited, consolidated financial statements of the University of California are available at http://www.ucop.edu/ucophome/busfin/reports.html. The discussion and analysis provides an overview of the financial position and activities of the University of California, San Diego for the year ended June 30, 2010, with selected comparative information for the year ended June 30, 2009 and should be read in conjunction with the financial statements and notes to the financial statements. The discussion and analysis is available at http://blink.ucsd.edu/Blink/External/Topics/Sponsor/0,1362,3931,00.html .

FINANCIAL OVERVIEW Statement of Net Assets The statement of net assets (see page 8) presents information on all the university’s assets, liabilities, and net assets at the end of the fiscal year. The difference between total assets and liabilities (net assets) is an indicator of the current financial condition of the university. At June 30, 2010, the university’s net assets were $2.05 billion, with assets of $4.32 billion and liabilities of $2.27 billion. Investments--Investments classified as current assets are generally fixed or variable income securities in the Short Term Investment Pool (STIP) and Total Return Investment Pool (TRIP) with a maturity date within one year. Noncurrent investments include securities in the General Endowment Pool (GEP) or other pools, in addition to fixed or variable income securities in STIP and TRIP with a maturity date beyond one year. The TRIP, established in 2009, is managed to a total return objective and is intended to supplement STIP. The financial markets, both domestically and internationally, have been volatile in recent times and have affected the valuation of investments. The Regents of the University of California (The Regents) utilizes asset allocation strategies that are intended to optimize investment

returns over time in accordance with investment objectives and at acceptable levels of risk. The GEP portfolio return was up 11.3 percent in 2010 and down 18.2 percent in 2009. TRIP had a positive return of 14.0 percent in 2010 and a negative return of 1.6 percent in 2009. STIP had positive returns of 2.7 percent and 3.6 percent in 2010 and 2009, respectively. Investment of cash collateral--The University participates in a securities lending program incorporating securities owned by both the University and UCRS as a means to augment income. It is managed as a single program by the University of California Office of the President.

http://www.ucop.edu/ucophome/busfin/reports.html

http://blink.ucsd.edu/Blink/External/Topics/Sponsor/0,1362,3931,00.html



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Capital assets, net--Capital spending continues at a brisk pace in order to provide the facilities necessary to support the University’s teaching, research and public service mission and for patient care. These facilities include

core academic buildings, housing and auxiliary enterprises, health science centers, utility plants, infrastructure, and

public service. Capital assets, net of accumulated depreciation, increased by $237.47 million to $2.68 billion in 2010. The major asset capitalized in 2010 was the north campus housing, $109.13 million. Construction in Progress of

$149.09 million accounted for the balance.

Other assets--Other assets include cash, investments held by trustees, pledges receivable, notes and mortgages receivable, and inventories. Cash increased in 2010 largely as a result of an educational appropriation received by the University from the state of California on June 30, 2009. The deposit was not transferred into investments until July 1, 2009. Other liabilities--Other liabilities consist of accounts payable, accrued salaries, other employee benefits, deferred revenue, funds held for others, federal refundable loans, and self-insurance. Other liabilities grew by $12.56 million in 2010, largely attributable to an amount owed to the state to refund state educational appropriations. Subsequent to year end, the state of California finalized their State Budget Act that required reversion to the state of a portion of

the University’s 2009 state educational appropriations. As a result, accounts payable includes a liability to the state due to state educational appropriation reversions. Net assets-- Net assets represent the residual interest in the University’s assets after all liabilities are deducted. The University’s net assets were $2.05 billion in 2010, and $1.97 billion in 2009. Net assets are reported in the following categories: invested in capital assets, net of related debt; reserved for minority interests; restricted, nonexpendable; restricted, expendable; and unrestricted. Invested in capital assets, net of related debt--This category decreased to $ 1.04 billion in 2010, compared to $1.17 billion in 2009. The decrease represents the University’s continuing investment in its physical facilities, despite the increase in the related financing and depreciation expense. Principal projects financed and capitalized in 2010 were the north campus housing and the cardio center at Thornton Hospital. Restricted, expendable--The increase of $34.63 million in 2010 to $140.79 million reflects an increase of $18.1

million in capital projects, and an increase of $14.25 million in gifts. The primary increase in gifts reflected the initial inclusion of the Sanford Consortium for Regenerative Medicine, a Governmental Accounting Standards Board (GASB)

14 entity.

Unrestricted--Under generally accepted accounting principles, net assets that are not subject to externally imposed

restrictions governing their use must be classified as unrestricted for financial reporting purposes. Unrestricted net

assets increased $171.65 million to $868.74 million in 2010. The increase reflects a $69.53 million increase in general funds. The prior year’s balance reflected a one-time decrease due to a retroactive adjustment resulting from the

California budget situation. Fiscal Year 2010 principally reflected an increase in the UC San Diego Medical Center’s

reserves of $33.84 million,

GASB 14 entities--For the period ended June 30, 2010 the initial inclusion of the Sanford Consortium for

Regenerative Medicine included third-party debt of $65.11 million, gift revenues of $27.40 million and construction in progress of $33.17 million.

THE UNIVERSITY’S RESULTS OF OPERATIONS

The statement of revenues, expenses, and changes in net assets (see page 9) is a presentation of the university’s

operating results. It indicates whether the financial condition has improved or deteriorated. In accordance with GASB

requirements, certain significant revenues relied upon and budgeted for fundamental operational support of the core instructional mission of the university are required to be recorded as nonoperating revenues, including state

educational appropriations, private gifts, and investment income.

Revenues Supporting Core Activities-- Revenues to support the university’s core activities, including those

classified as nonoperating revenues were $2.95 billion and $2.64 billion in 2010 and 2009 respectively. This diversified

source of revenue increased by $314.56 million in 2010. State of California educational appropriations, in conjunction with student tuition and fees, are the core components that support the instructional mission of the university. Grants



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and contracts provide opportunities for undergraduate and graduate students to participate in basic research alongside some of the most prominent researchers in the country. Gifts to the university allow crucial flexibility for

support of the researchers fundamental activities or new academic initiatives. Other significant revenues are from the

Medical Center, educational activities and auxiliary enterprises such as student housing, food service operations, parking and the Bookstore.

Student tuition and fees, net–Student tuition and fees revenue, net of scholarship allowances, grew in 2010 by $51.74 million to $312.66 million. The increase is attributable to two separate increases in fees during the fiscal

period for all categories of students.

Grants and contracts –Revenues from grants and contracts increased $69.29 million in 2010 to $882.11 million.

This revenue represents support from a variety of federal, state, private and local agencies, with funding from the

American Recovery and Reinvestment Act being a major contributor in 2010. Funding from private corporations and local governments showed a 10 percent increase in fiscal 2010.

Sales and services, educational activities--Revenues from educational activities grew to $260.26 million in 2010

from $227.43 million in 2009. The increase is primarily due to increases in the medical group’s patient services

activities.

State educational appropriations –Educational appropriations from the State of California increased by $37.73

million to $282.35 million in 2010, principally as a result of a one time federal grant to the state of California. The

state’s fiscal crisis in 2009 and 2010 necessitated special session actions by the legislature and the governor that led to mid-year budget reductions, both one-time and permanent, that took place over an 18-month period. Because of

the complexity and timing of these actions, it is important to look at year-over-year changes over a two-year, rather

than a one-year period. Thus, while the one-year change between 2009 and 2010 appears to reflect an increase in state educational appropriations, when compared to 2008, there was actually a decline of $18.95 million over the

two-year period.

Medical Center –Revenues of $854.76 million in 2010 reflect an increase of $49.21 million from 2009. Net patient

service revenue for 2010 increased by $49.43 million over 2009. The increase in 2010 over 2009 in this category was

due to outpatient volumes, contract price increases, and improved collections. Net patient service revenue is reported

net of estimated allowances under contractual arrangements with Medicare, Medi-Cal, the County of San Diego, and

other third- party payors and has been estimated based upon the principles of reimbursements and terms of the

contracts currently in effect.

Private Gifts--UC San Diego recorded $27.45 million for the Sanford Consortium for Regenerative Medicine to

comply with GASB 14 requirements. This gift was for the construction of the building to house the consortium. Additionally a $3.43 million gift to the Green Foundation was recorded. This is also a GASB 14 reporting entity.

Expenses Associated with Core Activities –Expenses associated with the university’s core activities, including those classified as non-operating expenses, increased by $168.02 million, from $2.59 billion to $2.75 billion in 2010.

SALARIES AND BENEFITS–Over 60 percent of the university’s expenses are related to salaries and benefits. During 2010, salaries and benefits increased to $1.71 billion. The increase of $109.22 million was net of a $23.50 million reduction in the fiscal year due to the mandatory furlough program. This was more than offset by programmed faculty merits, necessary new hiring, and benefit cost increases.

UCRP Benefits – Beginning on April 15, 2010 University of California Retirement Program (UCRP) employer

contribution of 2 percent of covered salary/wages was reinstated. In May 2010 and for subsequent months the employer contribution was increased to 4 percent of covered salary and wages. In the previous several years no

contributions were made to UCRP. This change resulted in a $8.96 million increase in 2010 over 2009.

Utilities –During 2010, utility expenses were $47.08 million, a decrease of $0.92 million from fiscal 2009, primarily as

a result of an aggressive solar panel installation program, and other energy-saving steps taken by the university.



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Scholarships and fellowships-- Despite significant increases in student tuition and fees in 2010, the University places a high priority on student financial aid as a part of a commitment to affordability. Scholarships and fellowships

(gross) increased in 2010 by $32.30 million to $90.27 million or 55.73 percent.

Other Expenses–Other expenses consist of a variety of expense categories, including travel, rent, insurance, legal

settlements and repairs and maintenance, plus any gain or loss on disposals of capital assets and other non-operating

expenses. Expenses in this category were $328.31 million in 2010, or an increase of less than one percent over 2009.

Other Changes in Net Assets– A $3.17 million decrease occurred in the state capital appropriations, which

decreased to $17.62 million in 2010. Capital appropriations are from bond measures approved by the California voters.

In accordance with GASB reporting standards, operating losses were $252.52 million in 2010 and $285.94 million in 2009. These operating losses were more than offset by net revenues and expenses that are required by GASB to be

classified as nonoperating, but which remain available to support operating activities of the university, $447.34 million

in 2010 and $332.87 million in 2009. This income is restricted by either legal or fiduciary obligations, and is allocated

for academic and research initiatives or programs, necessary debt service, or required for capital purposes.

STATEMENT OF CASH FLOWS

In 2010, net cash inflow from operating activities was $7.14 million, and an additional $404.96 million was provided

by non-capital financing activities. By comparison, in 2009, the net cash outflow from operating activities was $99.74

million, offset by $290.12 million of cash provided by non-capital financing activities. The net cash outflow from capital and related financing activities was $249.12 million in 2010 and $324.10 million in

2009. The primary uses of cash were payments to employees, suppliers, utilities and capital asset purchases. Cash

sources include Grants & Contract, and receipts from the medical centers.

(Dollars in Thousands)

University of California, San Diego2009- 2010

SUMMARIZED SELECTED DATA FOR TEN YEARS(UNAUDITED )

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2010 2009 2008 2007 2006 2005 2004 2003 2002 2001EMPLOYMENTAcademic 8,588 8,143 7,811 7,566 7,346 7,119 6,959 6,605 5,823 5,580Staff 18,818 18,969 18,454 18,445 17,279 17,068 16,591 16,281 15,403 14,700 Total 27,406 27,112 26,265 26,011 24,625 24,187 23,550 22,886 21,226 20,280

STUDENT ENROLLMENT (Fall Quarter)Undergraduate 23,143 22,518 22,048 21,369 20,679 20,339 19,872 19,088 17,505 16,496Graduate and professional 5,967 5,682 5,634 5,507 5,285 4,939 4,835 4,460 4,063 3,716 Total 29,110 28,200 27,682 26,876 25,964 25,278 24,707 23,548 21,568 20,212

2010 2009 2008 2007 2006 2005 2004 2003 2002 2001OPERATING AND NONOPERATING REVENUESStudent tuition and fees, net 312,657$ 260,915$ 230,451$ 202,465$ 192,606$ 176,265$ 144,887$ 119,801$ 104,370$ 96,927$ Grants and contracts 882,114 812,825 765,512 738,575 686,472 660,524 638,852 583,271 538,216 503,453 Medical center 854,759 805,547 732,500 659,469 620,946 556,737 498,250 455,909 435,460 416,700 Educational activities 260,264 227,425 223,764 204,164 181,127 162,670 163,853 148,585 143,611 140,496 Auxiliary enterprises, net 133,842 134,575 130,696 120,610 109,378 106,167 100,455 88,325 80,416 75,394 State educational appropriations 282,346 244,612 301,300 282,940 260,587 250,531 268,539 295,733 309,049 298,031 State financing appropriations 15,639 13,030 17,602 18,658 21,579 17,313 16,775 14,699 17,412 17,462 Federal financing appropriation 4,325 - - - - - - - - - Federal pell grants (1) 44,385 - - - - - - - - - Private gifts 85,608 55,791 59,136 62,618 48,014 49,372 51,991 38,571 36,795 31,511 Investment income 20,306 24,613 24,505 22,384 19,562 14,486 12,401 13,329 14,599 16,955 Other 54,497 56,752 54,936 56,930 34,039 30,502 22,294 22,067 21,897 20,415 Total 2,950,742$ 2,636,085$ 2,540,402$ 2,368,813$ 2,174,310$ 2,024,567$ 1,918,297$ 1,780,290$ 1,701,825$ 1,617,344$

OPERATING AND NONOPERATING EXPENDITURES Salaries and wages 1,394,308$ 1,319,900$ 1,249,558$ 1,133,959$ 1,048,463$ 976,396$ 922,457$ 869,260$ 819,421$ 755,939$ Benefits 313,095 278,283 252,920 232,579 226,706 204,662 185,529 167,266 151,959 131,384 Scholarships and fellowships 90,265 57,962 51,626 44,870 37,811 43,460 17,644 23,606 22,397 17,827 Utilities (2) 47,082 47,997 43,675 71,752 63,119 51,186 48,769 45,068 43,900 42,473 Supplies and materials 388,839 379,893 383,559 314,498 301,857 280,016 267,981 242,725 209,802 238,347 Depreciation and amortization 188,641 174,200 168,423 168,940 158,418 145,831 140,104 129,299 121,853 116,528 Interest expense 3,104 336 4,743 5,137 5,810 5,246 5,722 6,034 6,889 10,584 Other 330,581 326,954 324,739 276,189 248,631 250,195 247,071 238,339 237,132 229,780 Total 2,755,915$ 2,585,525$ 2,479,243$ 2,247,924$ 2,090,815$ 1,956,992$ 1,835,277$ 1,721,597$ 1,613,353$ 1,542,862$

OPERATING EXPENDITURES BY FUNCTIONInstruction 513,800$ 474,703$ 476,581$ 431,857$ 395,072$ 375,260$ 338,669$ 312,508$ 289,532$ 283,285$ Research 665,985 609,965 557,902 526,741 509,533 500,529 474,414 438,931 407,038 393,180 Public service 17,482 16,808 16,463 15,767 16,601 10,009 11,790 12,391 11,466 9,492 Academic support 196,305 190,073 192,810 155,183 152,207 130,764 142,790 147,613 130,717 141,687 Student services 66,999 62,338 57,152 49,962 45,291 42,794 40,607 39,536 38,022 35,147 Institutional support 104,407 121,632 111,505 101,308 85,058 79,844 74,651 71,879 64,917 68,249 Operation and maintenance of plant 64,688 69,355 63,445 63,548 59,699 48,130 43,017 39,434 44,978 40,312 Student financial aid 94,148 58,932 55,106 49,830 41,425 40,024 36,797 38,774 36,258 26,371 Medical center 720,920 692,853 656,326 573,102 524,314 490,795 447,545 414,722 394,974 358,976 Auxiliary enterprises 108,026 110,933 107,773 97,487 86,366 80,914 74,072 68,159 64,192 57,625 Depreciation 188,641 174,200 168,423 168,940 158,418 145,831 140,104 129,299 121,853 116,528 Impairment of capital assets - - - - 672 2,491 - - - - Other 9,144 2,182 10,374 8,974 10,268 4,218 5,011 2,215 2,420 1,338

Total 2,750,545$ 2,583,974$ 2,473,860$ 2,242,699$ 2,084,924$ 1,951,603$ 1,829,467$ 1,715,461$ 1,606,367$ 1,532,190$

PLANT ASSETS

Capitalized value 4,960,879$ 4,551,050$ 4,215,855$ 3,939,206$ 3,642,687$ 3,390,745$ 3,265,239$ 2,991,254$ 2,779,745$ 2,601,990$ Accumulated depreciation (2,283,128) (2,110,767) (1,973,935) (1,834,174) (1,699,060) (1,570,690) (1,561,944) (1,458,708) (1,373,321) (1,297,270) Net plant assets 2,677,751$ 2,440,283$ 2,241,920$ 2,105,032$ 1,943,627$ 1,820,055$ 1,703,295$ 1,532,546$ 1,406,424$ 1,304,720$

(1) Federal Pell Grants shown as Non-Operating Revenue in FY2010 per GASB guidelines (formerly shown as a part of Contracts and Grants - Federal).No restatement for FY 2009 was done by UCSD, however The Office of the President did make the adjustment to the University of California's FY2009 Annual Report.

(2) Utility expense for Fiscal 2008 and forward reflects a different method of calculation. No restatement for prior years was done.


University of California, San Diego 2009-2010

THE STATEMENT OF REVENUES AND EXPENSES(UNAUDITED)

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Year End June 30, 2009Operating Nonoperating Total Operating Nonoperating Total

RevenuesStudent tuition and fees, net 312,657$ -$ 312,657$ 260,915$ -$ 260,915$ Grants and contracts 882,114 - 882,114 812,825 - 812,825 Medical center 854,759 - 854,759 805,547 - 805,547 Educational activities 260,264 - 260,264 227,425 - 227,425 Auxiliary enterprises, net 133,842 - 133,842 134,575 - 134,575 State educational appropriations - 282,346 282,346 - 244,612 244,612 Federal financing appropriations - 4,325 4,325 - - - Federal pell grants 1 - 44,385 44,385 - - - State financing appropriations - 15,639 15,639 - 13,030 13,030 Private gifts - 85,608 85,608 - 55,791 55,791 Investment income - 20,306 20,306 - 24,613 24,613 Other revenues 54,395 102 54,497 56,752 - 56,752

Revenues supporting core activities 2,498,031 452,711 2,950,742 2,298,039 338,046 2,636,085 ExpensesSalaries and wages 1,394,308 - 1,394,308 1,319,900 - 1,319,900 Benefits 313,095 - 313,095 278,283 - 278,283 Scholarships and fellowships 90,265 - 90,265 57,962 - 57,962 Utilities 47,082 - 47,082 47,997 - 47,997 Supplies and materials 388,839 - 388,839 379,893 - 379,893 Depreciation and amortization 188,641 - 188,641 174,200 - 174,200 Interest expense - 3,104 3,104 - 336 336 Other expenses Building maintenance 113,523 - 113,523 108,280 - 108,280 Travel 33,460 - 33,460 33,963 - 33,963 Telecommunications 29,579 - 29,579 30,098 - 30,098 Other 151,754 - 151,754 153,398 1,215 154,613

Expenses associated with core activities 2,750,546 3,104 2,753,650 2,583,974 1,551 2,585,525 Income (loss) from core activities (252,515)$ 449,607$ 197,092 (285,935)$ 336,495$ 50,560 Other Nonoperating Activities

Loss on disposal of capital assets, net (2,265) (3,626)

Income before other changes in net assets 194,827 46,934 Other Changes in Net Assets State capital appropriations 17,624 20,797 Capital gifts and grants 10,915 10,894 Transfers (150,929) (34,998)

Increase in net assets 72,437 43,627 Net AssetsBeginning of year 1,974,767 1,931,902 Cummulative effect of a change in accounting principle - (762)

End of year 2,047,204$ 1,974,767$ Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.See accompanying Notes to the Financial Statements(1) Federal Pell Grants shown as Non-Operating Revenue in FY2010 per GASB guidelines (formerly shown as a part of Contracts and Grants - Federal).No restatement for FY 2009 was made by UCSD, however the Office of the President did restate the University of California's Financial statements in FY2009

2010 REVENUES SUPPORTING CORE ACTIVITIES 2010 EXPENSES ASSOCIATED WITH CORE ACTIVITIES

Year Ended June 30, 2010

51% Salaries and Wages

14% Supplies and Materials

11% Benefits

8% Other Expenses

7% Depreciation and Amortization

4% Building maintenance

3% Scholarships and Fellowships

2% Utilities

30% Grants and Contracts

29% Medical Center

11% Student Tuition and Fees

10% State Educational Appropriations

9% Educational Activities

4% Auxiliary Enterprises

3% Private Gifts

2% Other Revenues

1% Federal pell grants

1% Investment Income

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Univeristy of California, San Diego Statement of Net Assets (unaudited)(Dollar in Thousands) Years Ended June 30, 2010 and 2009

Campus Foundation 2010 2009 2010 2009

ASSETS

Cash and equity in treasurer's investments $ 1,139,382 $ 878,737 $ 980 $ 3,024 Investments held by trustees - 676 73,422 72,437 Accounts receivable, net

State and federal government 58,130 57,307 - - Medical Center 165,126 149,857 - - Other 82,488 75,563 70 65 Pledges receivable, net 6,668 4,629 5,297 7,028 Notes receivable, net 3,039 2,476 - - Inventories 24,347 24,098 - - Other current assets 30,957 20,623 99 380 Total current assets 1,510,137 1,213,966 79,868 82,934

Investments held by trustees 76,402 18,164 356,866 313,738 Pledges receivable 10,049 4,373 35,561 37,935 Notes and mortgages 30,252 28,169 - - Land, buildings, equipment, libraries, and special collections 4,960,879 4,551,051 - -

Less: Accumulated depreciation (2,283,130) (2,110,767) - - Other noncurrent assets 15,133 8,977 1,330 1,507 Total noncurrent assets 2,809,585 2,499,967 393,757 353,180 Total assets $ 4,319,722 $ 3,713,933 $ 473,625 $ 436,114

Accounts payable $ 161,124 $ 139,797 $ 1,250 $ 758 Accrued salaries and benefits 139,353 64,790 - - Deferred revenue 114,017 110,262 - - Current portion of long-term debt 50,563 46,556 - - Funds held for others 1,677 1,780 123 150 Annuities payable - - 1,104 1,200 Liabilities to life beneficiaries - - 1,205 1,059 Other current liabilities 82,592 77,991 - - Total current liabilities 549,326 441,176 3,682 3,167

Federal refundable loans 24,635 23,177 - - Annuities payable - - 6,785 7,729 Liabilities to life beneficiaries - - 8,143 8,084 Long-term debt Revenue bonds 1,297,389 953,116 - - Certificates of participation - - - - Mortgages and other borrowings 21,955 39,638 - -

Capital lease obligations 253,155 228,820 - - Third party debt 64,862 - - -

Other noncurrent liabilities 61,197 53,240 - - Total noncurrent liabilities 1,723,193 1,297,991 14,928 15,813

Total liabilities $ 2,272,519 $ 1,739,167 $ 18,610 $ 18,980

Invested in capital assets, net of related debt $ 1,037,675 $ 1,171,515 $ - $ -

Restricted Nonexpendable Endowments - - 254,220 230,999 Annuity and life income funds - - 3,862 3,167 Expendable

Endowments - - 66,858 58,360 Endowment income 12,743 10,636 - - Annuity and life income funds - - 5,104 4,989 Funds functioning as endowments - - 10,650 10,497 Loans 3,700 3,540 - - Gifts 94,624 80,343 110,327 105,879 Capital projects 24,809 6,703 - - Debt service 4,787 4,843 - - Other 125 93 - - Unrestricted 868,741 697,094 3,994 3,243 Total net assets $ 2,047,204 $ 1,974,767 $ 455,015 $ 417,134

Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited. See accompanying Notes to the Financial Statements

Current Liabilities

Noncurrent Liabilities

NET ASSETS

Current Assets

Noncurrent Assets

LIABILITIES

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University of California, San Diego Statement of Revenues, Expenses, and Changes in Net Assets (Unaudited)(Dollar in Thousands) Years Ended June 30, 2010 and 2009

Campus Foundation 2010 1 2009 2010 2009

Student tuition and fees, net $ 312,657 $ 260,915 $ - $ - Grants and contracts

Federal 635,847 584,294 - - State 41,848 42,115 - - Private 193,337 175,215 - - Local 11,082 11,201 - -

Sales and services Medical Center 854,759 805,547 - -

Educational activities 260,264 227,425 - - Auxiliary enterprises, net 133,842 134,575 - -

Contributions revenue - - 39,937 32,409

Other operating revenues, net 54,395 56,752 - - Total operating revenues 2,498,031 2,298,039 39,937 32,409

Salaries and wages 1,394,308 1,319,900 - - Benefits 313,095 278,283 - - Scholarships and fellowships 90,265 57,962 - - Utilities 47,082 47,997 - - Supplies and materials 388,839 379,893 - - Depreciation and amortization 188,641 174,200 - - Grants to campus - - 52,117 47,107 Other operating expenses Building maintenance 113,523 108,280 - -

Travel 33,460 33,963 - - Telecommunications 29,579 30,098 - - Other 151,754 153,398 - 29 Total operating expenses 2,750,546 2,583,974 52,117 47,136 Operating income (loss) (252,515) (285,935) (12,180) (14,727)

State educational appropriations 282,346 244,612 - - State financing appropriations 15,639 13,030 - - Federal fiancing appropriations 4,325 - - - Federal pell grants 1 44,385 - - - Private gifts 85,608 55,791 - - Investment income 20,306 24,613 7,353 7,702

Realized gain on sale of investments - - (1,853) 1,620 Unrealized appreciation/depreciation on investments - - 33,205 (84,377) Interest expense (3,104) (336) - - Change in value of annuity and life income liabilities - - 832 (2,613) Loss on disposal of capital assets, net (2,265) (3,626) - - Other nonoperating revenues (expenses) 102 (1,215) 20 126 Total net nonoperating revenues (expenses) 447,342 332,869 39,557 (77,542)

Income before other changes in net assets 194,827 46,934 27,377 (92,269)

State capital appropriations 17,624 20,797 - - Capital gifts and grants 10,915 10,894 - - Permanent endowments - - 10,520 12,616 Transfers (150,929) (34,998) - - Total other changes in net assets (122,390) (3,307) 10,520 12,616 Increase in net assets 72,437 43,627 37,897 (79,653)

Net assets, beginning of year 1,974,767 1,931,902 417,135 496,788 Cummulative effect of a change in accounting principle - (762) - -

Net assets, end of year $ 2,047,204 $ 1,974,767 $ 455,032 $ 417,135

Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.(1) Federal Pell Grants shown as Non-Operating Revenue in FY2010 per GASB guidelines (formerly shown as a part of Contracts and Grants - Federal).No restatement for FY 2009.

OTHER CHANGES IN NET ASSETS

NET ASSETS

OPERATING REVENUES

OPERATING EXPENSES

NONOPERATING REVENUES (EXPENSES)

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Univeristy of California, San Diego Statement of Cash Flows (Unaudited) Years Ended June 30, 2010 and 2009

Campus Foundation2010 2009 2010 2009

Student tuition and fees $ 311,457 $ 265,523 $ - $ - Grants and contracts 874,895 826,008 - - Receipts from sales and services of

Medical Center 839,095 815,155 - - Educational activities 262,786 223,545 - - Auxiliary enterprises 135,040 132,428 - -

Receipts from contributions - - 36,086 32,343 Collections of loans to students and employees 2,788 3,008 - - Payments to employees (1,316,520) (1,316,526) - - Payments to suppliers and utilities (739,598) (746,149) - - Payments for benefits (308,098) (275,456) - - Payments for scholarships and fellowships (90,265) (57,962) - - Payments to campuses - - (46,060) (44,356) Payments to beneficiaries - - (2,303) (2,536) Loans issued to students and employees (5,576) (3,805) - - Other receipts (payments) 41,136 34,489 (5,007) (5,028)Net cash provided (used) by operating activities 7,140 (99,742) (17,284) (19,577)

State educational appropriations 282,346 244,612 - - Federal pell grants 44,385 - - - Private gifts for endowment purposes - - 9,914 11,802 Private gifts received for other than capital purposes 76,964 55,175 - -

Other receipts (payments) 1,261 (9,668) 8 318 Net cash flows from noncapital financing activities 404,956 290,119 9,922 12,121

State capital appropriations 15,408 19,007 - - State financing appropriations 13,676 17,301 - - Federal financing appropriations 4,325 - - - Capital gifts and grants 11,496 6,874 - - Proceeds from debt issuance 253,417 48,899 - - Proceeds from the sale of capital assets 157 204 - - Proceeds from insurance recoveries - - - - Purchases of capital assets (525,810) (395,216) - - Refinancing/prepayment outstanding debt - - - - Principal paid on debt and capital leases (11,926) (18,563) - - Interest paid on debt and capital leases (9,859) (2,609) - - Net cash provided (used) by capital and related activities (249,116) (324,103) - -

Proceeds from sale and maturities of investments 42 (31) 45,945 51,944 Purchase of investments - - (47,577) (53,917)

Other receipts 5,073 4,492 6,950 9,962 Net cash provided (used) by investing activities 5,115 4,461 5,318 7,989

Cumulative effect of change in accounting principles - (762) - - Net change due to GASB Prouncements - (762) - -

Intercampus 352,242 280,929 - - Interfund (118,926) (93,212) - -

Net revenue of bonds and other indebtedness programs - 973 - - Unexpended plant 121,852 144,723 - - Retirement of indebtedness (71,107) (71,031) - - Investment in plant 62 2 - -

Loan 69 71 - - Indirect cost recovery (191,428) (165,680) - - Net cash flows from transfers 92,764 96,775 - - Total net increase in cash 260,859 (33,252) (2,044) 532 Cash beginning of year 877,788 911,040 3,024 2,492

Cash end of year $ 1,138,647 $ 877,788 $ 980 $ 3,024

Operating income (loss) $ (252,515) $ (285,935) $ (12,197) $ (14,727) Depreciation and amortization expense 188,641 174,200 - - Noncash gifts - - (7,954) (1,313) Allowance for doubtful accounts 32,134 7,707 - - Allowance for uncollectible receivables - - (206) - Loss on impairment of capital assets - - - - Change in assets and liabilities

Receivables, net (59,242) 2,262 4,309 835 Inventories (249) 2 - - Deferred charges (10,279) (3,302) - - Other assets (4,399) 126 - 412 Accounts payable 20,825 (6,161) 272 (1,930) Accrued salaries and benefits 74,561 169 - - Deferred revenue 4,735 5,956 - - Annuities payable - - (869) (2,854) Other liabilities 12,928 5,234 (638) - Net cash used by operating activities $ 7,140 $ (99,742) $ (17,283) $ (19,577)

Financial statements for the University of California, San Diego are unaudited. Financial statements for the UC San Diego Foundation are audited.See accompanying Notes to the Financial Statements

RECONCILIATION OF OPERATING LOSS TO NET CASH USED BY OPERATING ACTIVITIES

CurrentCASH FLOWS FROM TRANSFERS

CASH FLOWS FROM INVESTING ACTIVITIES

CHANGE IN ACCOUNTING PRINCIPLES

CASH FLOWS FROM OPERATING ACTIVITIES

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES

NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED)


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FINANCIAL REPORTING ENTITY AND SIGNIFICANT ACCOUNTING POLICIES Financial Reporting Entity

The accompanying unaudited financial statements of the University of California, San Diego campus, including the UCSD

Medical Center, have been prepared in accordance with generally accepted accounting principles, including all applicable effective statements of the Financial Accounting Standards board through November 30, 1989 and generally adhering to the

statements of the Governmental Accounting Standards Board (GASB), using the accrual basis of accounting. The accounts of

the San Diego campus are subject to limited-scope procedures as a part of the annual audit of the financial statements of the entire University of California. The financial statements of the San Diego campus have not been individually audited. The

significant accounting policies of the university, not including the campus foundation, are summarized below.

The UCSD foundation is a nonprofit, public-benefit corporation organized for the purpose of accepting and administering the full range of private contributions for the campus. It is qualified as tax-exempt organization under the provision of Section 501(c)(3) of the Internal Revenue Code and is exempt from federal and state income taxes on related income The unaudited financial schedules represent the combined activities of campus departments and the UCSD Medical Center. However, campus activities within Office of the President (UCOP) programs, referred to as Location “O” funding, are considered operations of UCOP and are not included in summary totals in this report. GASB Statement No.51, Accounting and Financial Reporting for Intangible Assets, was adopted by the University during the year ended June 30, 2010. This statement requires capitalization of identifiable intangible assets in the statement of net assets and provides guidance for amortization of intangible assets unless they are considered to have an indefinite useful life. GASB statement No. 53, Accounting and Financial Reporting for Derivative Instruments, was also adopted during the year ended June 30, 2010. Statement No. 53 requires the University to report its derivative instruments at fair value. Changes in fair value for effective hedges that are achieved with derivative instruments are to be reported as deferrals in the statement of net assets. Derivative instruments that either do not meet the criteria for an effective hedge or are associated with investments that are already reported at fair value are to be classified as investment derivative instruments. Changes in fair value of those derivative instruments are to be reported as net appreciation or depreciation in the fair value of investments. Upon adoption of Statement No. 53, retrospective application is required. The implementation of Statement No. 51 and 53 had no effect on the University’s net assets for the years ended June 30,

2010 and 2009 THE SIGNIFICANT ACCOUNTING POLICIES OF THE UNIVERSITY ARE AS FOLLOWS: Cash and cash equivalents– The University considers all balances in demand deposit accounts to be cash. The University classifies all other highly liquid cash equivalents as short-term investments. The Office of the President/Treasurer’s Office maintains centralized management for substantially all of the university’s cash. Cash in demand deposit accounts is minimized by sweeping available cash balances into investment accounts on a daily basis.

Short-term investments– UCSD participates in a temporary investment pool that is administered by the Office of the President. This pool invests primarily in U.S. Treasury securities, commercial paper, and short-term corporate notes with cost approximating market value. These temporary investments are considered cash equivalents for the purposes of the statement of cash flows.

Investments–Investments are recorded at fair value. Securities, including derivative investments, are generally valued at the

last sale price on the last business day of the fiscal year, as quoted on a recognized exchange or an industry standard pricing service, when available. Securities for which no sale was reported as of the close of the last business day of the fiscal year are valued at the quoted bid price of a dealer who regularly trades in the security being valued. Certain securities may be valued on a basis of a price provided by a single source.

Additional information on cash and investments can be obtained from the 2009-2010 annual report of the University.

Endowments–The campus endowment funds are invested and administered by the Endowment and Investment Accounting unit of the Office of the President, and are not included in these financial statements. Income from campus endowment funds is recorded at UCOP and transferred to the campus annually. The university’s endowment income distribution policies are designed to preserve the value of the endowment and to generate a predictable stream of spendable income.

NOTES TO THE FINANCIAL SCHEDULES (UNAUDITED) - continued


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Investments held by trustees– All investments held by trustees are insured, registered, or held by the university’s trustee

or custodial bank, as fiduciary for the bondholder or as an agent for the university.

Indirect Cost Recovery (Transfers)– Indirect cost recoveries received by the campus in conjunction with the university’s performance under contracts and grants are transferred to the Office of the President. These recoveries are then incorporated into the campus’ annual budgetary allocations from the Office of the President after giving effect to recovery-sharing arrangements with the state of California. The total indirect cost recovery for the year was $191.4 million ($165.7 million for 2009)

Accounts receivable net– Accounts receivable, net of allowance for uncollectable accounts, include reimbursements due from state and federal sponsors of externally funded research, patient billings, and other receivables. Other receivables include local government and private grants and contracts, educational activities and amounts due from students, employees and faculty for services.

Deferred Revenue– Deferred revenue primarily includes amounts received from grant and contract sponsors that have not been earned under the terms of the agreement and other revenue billed in advance of the event, such as student tuition and fees and fees for housing and dining services. Funds held for others–Funds held for others result from the University or the UCSD Foundations acting as an agent, or fiduciary, on behalf of organizations that are not significant or financially accountable to the University or campus foundations. Federal refundable loans– Certain loans to students are administered by the University with funding primarily supported by the federal government. The University’s statement of net assets includes both the notes receivable and the related federal refundable loan liability representing federal capital contributions owed upon termination of the program. Pollution remediation obligations– Upon an obligating event, the University estimates the components of any expected pollution remediation costs and recoveries from third parties. The costs, estimated using the expected cash flow technique, are accrued as a liability. Pledges receivable, net– Unconditional pledges of private gifts to the University or to the campus foundation in the future, net of allowance for uncollectible amounts, are recorded as pledges receivable and revenue in the year promised at the

present value of expected cash flows. Conditional pledges, including all pledges of endowments and intentions to pledge, are recognized as receivables and revenues when the specified conditions are met. Notes and mortgages receivable, net– Loans to students, net of allowance for uncollectible amounts, are provided from federal student loan programs and from other University sources. Home mortgage loans, primarily to faculty, are provided from the University’s Short Term Investment Pool and from other University sources. Mortgage loans provided by the Short Term Investment Pool are classified as investments and loans provided by other sources are classified as mortgages receivable in the statement of net assets. Inventories– Inventories, consisting primarily of supplies and merchandise for resale, are valued at cost, typically determined under the weighted average method, which is not in excess of net realizable value. Capital assets– Land, infrastructure, buildings and improvements, intangible assets, equipment, libraries and collections and special collections are recorded at cost at the date of acquisition, or estimated fair value at the date of donation in the case of gifts. Estimates of fair value involve assumptions and estimation methods that are uncertain and, therefore, the estimates could differ from actual value. Intangible assets include easements, land rights, trademarks, patents and other similar arrangements. Capital leases are recorded at the present value of future minimum lease payments. Significant additions, replacements, major repairs and renovations to infrastructure and buildings are generally capitalized if the cost exceeds $35,000 and if they have a useful life of more than one year. Minor renovations are charged to operations. Equipment with a cost in excess of $4,999 and a useful life of more than one year is capitalized. All costs of land, library collections and special collections are capitalized. Depreciation is calculated using the straight-line method over the estimated economic life of the asset. Leasehold improvements are amortized using the straight-line method over the shorter of the life of the applicable lease or the economic life of the asset. Estimated economic lives are generally as follows:



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Infrastructure 25 years

Buildings and improvements 15–33 years Equipment 2–20 years Computer software 3–7 years Intangible assets 2 years–indefinite Library books and collections 15 years

Capital assets acquired through federal grants and contracts where the federal government retains a reversionary interest are also capitalized and depreciated. Inexhaustible capital assets, such as land or special collections that are protected, preserved and held for public exhibition, education or research, including art, museum, scientific and rare book collection, are not depreciated. Interest on borrowings to finance facilities is capitalized during construction, net of any investment income earned on tax-exempt borrowings during the temporary investment of project-related borrowings. Net assets–Net assets are required to be classified for accounting and reporting purposes into the following categories: Invested in capital assets, net of related debt–This category includes all of the University’s capital assets, net of accumulated depreciation, reduced by outstanding debt attributable to the acquisition, construction or improvement of those assets. Restricted– The University and campus foundation classify net assets resulting from transactions with purpose restrictions as restricted net assets until the specific resources are used for the legally required purpose or for as long as the provider requires the resources to remain intact. Nonexpendable– Net assets subject to externally-imposed restrictions, which must be retained in perpetuity by the University or the campus foundation, are classified as nonexpendable net assets. Such assets include the University and campus foundation permanent endowment funds. Expendable– Net assets whose use by the University or the campus foundation is subject to externally imposed restrictions that can be fulfilled by actions of the University or campus foundation pursuant to those restrictions or that expire by the passage of time are classified as expendable net assets.

Unrestricted– Net assets that are neither reserved, restricted nor invested in capital assets, net of related debt, are classified as unrestricted net assets. The University’s unrestricted net assets may be designated for specific purposes by management or The Regents. The campus foundations’ unrestricted net assets may be designated for specific purposes by their Boards of Trustees. Substantially all of the University’s unrestricted net assets are allocated for academic and research initiatives or programs, for capital programs or for other purposes. Expenses are charged to either restricted or unrestricted net assets based upon a variety of factors, including consideration of prior and future revenue sources, the type of expense incurred, the University’s budgetary policies surrounding the various revenue sources or whether the expense is a recurring cost. Revenues and expenses– Operating revenues of the University include receipts from student tuition and fees, grants and contracts for specific operating activities and sales and services from medical centers, educational activities and auxiliary enterprises. Operating expenses incurred in conducting the programs and services of the University are presented in the statement of revenues, expenses and changes in net assets as operating activities. Certain significant revenues relied upon and budgeted for fundamental operational support of the core instructional mission of the University are mandated by the GASB to be recorded as nonoperating revenues, including state educational appropriations, certain federal grants for student financial aid, private gifts and investment income, since the GASB does not consider them to be related to the principal operating activities of the University. Campus foundations are established to financially support the University. Private gifts to campus foundations are recognized as operating revenues since, in contrast to the University, such contributions are fundamental to the core mission of the campus foundations. Foundation grants to the University are recognized as operating expenses. Private gift or capital gift revenues associated with campus foundation grants to the University are recorded by the University as the gifts are made. Nonoperating revenues and expenses include state educational appropriations, state financing appropriations, Build America Bonds federal interest subsidies, Federal Pell grants, private gifts for other than capital purposes, investment income, net



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unrealized appreciation or depreciation in the fair value of investments, interest expense and gain or loss on the disposal of

capital assets. State capital appropriations, capital gifts and grants and gifts for endowment purposes are classified as other changes in net assets. Student tuition and fees–Substantially all of the student tuition and fees provide for current operations of the University. A small portion of the student fees, reported as capital gifts and grants, is required for debt service associated with student union and recreational centers. Certain waivers of student tuition and fees considered to be scholarship allowances are recorded as an offset to revenue. State appropriations– The state of California provides appropriations to the University on an annual basis. State educational appropriations are recognized as non-operating revenue; however, the related expenses are incurred to support either educational operations or other specific operating purposes. State financing appropriations provide for principal and interest payments associated with lease-purchase agreements with the State Public Works Board and are also reported as non-operating revenue. State appropriations for capital projects are recorded as revenue under other changes in net assets when the related expenditures are incurred. Special state appropriations for AIDS, tobacco and breast cancer research are reported as grant operating revenue. Grant and contract revenue– The University receives grant and contract revenue from governmental and private sources. The University recognizes revenue associated with the direct costs of sponsored programs as the related expenditures are incurred. Recovery of facilities and administrative costs of federally-sponsored programs is at cost reimbursement rates negotiated with the University’s federal cognizant agency, the U.S. Department of Health and Human Services. For the year ended June 30, 2010, the facilities and administrative cost recovery totaled $191.4 million, $188.9 million from federally-sponsored programs and $2.5 million from other sponsors. For the year ended June 30, 2009, the facilities and administrative cost recovery totaled $165.7 million, $130.7 million from federally-sponsored programs and $4.0 million from other sponsors. Medical center revenue– Medical center revenue is reported at the estimated net realizable amounts from patients and third-party payors, including Medicare, Medi-Cal and others, for services rendered, as well as estimated retroactive adjustments under reimbursement agreements with third-party payors. Laws and regulations governing Medicare and Medi-Cal are complex and subject to interpretation. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods as final settlements are determined. It is reasonably possible that estimated amounts accrued could change significantly based upon settlement, or as additional information becomes available.

Scholarship allowances– The University recognizes scholarship allowances, including both financial aid and fee waivers, as the difference between the stated charge for tuition and fees, housing and dining charges, recreational center and other fees, and the amount that is paid by the student, as well as third parties making payments on behalf of the student. Payments of financial aid made directly to students are classified as scholarship and fellowship expenses. Retiree Health Benefits Expense–The University established the University of California Retiree Health Benefit Trust (“UCRHBT”) to allow certain University locations and affiliates, including the Medical Center, to share the risks, rewards and costs of providing for retiree health benefits and to accumulate funds on a tax-exempt basis under an arrangement segregated from University assets.

The UCRHBT provides retiree health benefits to retired employees of the University–Contributions from the University to the UCRHBT are effectively made to a cost-sharing single-employer health plan administered by the University. The Medical Center is required to contribute at a rate assessed each year by the UCRHBT. As a result, the Medical Center’s required contributions are recognized as an expense in the statements of revenues, expenses and changes in net assets. UCRP Benefits Expense– retirement The University of California Retirement Plan (“UCRP”) provides benefits to retired employees of the University. Contributions from the University to the UCRP are effectively made to a cost-sharing single-employer defined benefit pension plan administered by the University. The University is required to contribute at a rate assessed each year by the UCRP. As a result, the University’s required contributions, if any, are recognized as an expense in the statements of revenues, expenses and changes in net assets. Compensated absences– The University accrues annual leave, including employer-related costs, for employees at rates based upon length of service and job classification and compensatory time based upon job classification and hours worked.



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Endowment spending– Under provisions of California law, the Uniform Prudent Management of Institutional Funds Act

allows for investment income, as well as a portion of realized and unrealized gains, to be expended for the operational requirements of University programs. Tax exemption– The University is recognized as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (IRC). Because the University is a state institution, related income received by the University is also exempt from federal tax under IRC Section 115(a). In addition, the University is exempt from state income taxes imposed under the California Revenue and Taxation Code. UCRS plans are qualified under IRC Section 401(a) and the related trusts are tax-exempt under Section 501(c)(3). The campus foundations are exempt under Section 501(c)(3). Income received by UCRHBT is tax-exempt under Section 115(a). Use of estimates– The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures during the reporting period. Although management believes the estimates and assumptions are reasonable, they are based upon information available at the time the estimate or judgment is made and actual amounts could differ from those estimates. Comparative information– In connection with the preparation of the June 30, 2010 statement of revenues, expenses and changes in net assets, the University concluded that $44.4 million of federal Pell grants should have been reported as non-operating revenues rather than federal grants and contracts for the year ended June 30, 2009. The effect on the prior period financial statements is not material. This revision in classification to the University’s 2010 financial statements resulted in a decrease in operating revenues and an increase in non-operating revenues of $44.4 million. Additionally, cash flows used by operating activities and cash flows provided by noncapital financing activities have been increased by $44.4 million. This revision had no effect on the previously reported decrease in net assets; total assets, liabilities and net assets; or net decrease in cash and cash equivalents. Accrual Basis and Fund Accounting–The accompanying unaudited financial statements of the university have been prepared in accordance with generally accepted accounting principles promulgated by the Governmental Accounting Standards Board (GASB), using the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when incurred and measurable. To ensure the observance of limitations and restrictions placed on the resources available to the university, the accounts are

maintained in accordance with the principles of fund accounting. Resources for various purposes are classified for accounting and reporting purposes into funds according to activities or objectives specified. The major fund groups are current funds, endowment and similar funds, loan funds, and plant funds. FUND CLASSIFICATION: Current Funds Current funds are the basic operating funds of the university and provide the resources used for the current operations of the university in meeting its goals of providing instruction, research, patient care, and public service. Current funds balances are separated into those restricted by donors or grantors, and balances that are unrestricted. Restricted funds may be expended only for the purpose indicated by the donor or grantor, whereas the use of unrestricted funds is determined by the university to achieve its objectives. For statement purposes, unrestricted funds have been separated into the general fund, provided by the State of California, and designated, or other funds. Endowment and Similar Endowment funds consist of endowments, funds functioning as endowments, and annuity and life income funds. Endowments require that the principal be invested in perpetuity, with the income used in accordance with the terms specified by the donor. Funds functioning as endowments are primarily gifts and related gains that are treated as endowments. Annuity and life income funds are held in trust with the annuity or income paid periodically to designated beneficiaries. Load Funds Loan funds consist of monies designated for loans to students, faculty, and staff. Loan funds are provided from federal student loan programs, university funds, and private donations.



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Plant Funds The plant funds group includes four subgroups: unexpended plant funds, renewal and replacement funds, retirement of indebtedness funds, and investment in plant funds. Unexpended plant funds are designated for the improvement or expansion of facilities of the campus. This includes land and building acquisitions, construction of new facilities, initial equipping of new buildings, renovation, remodeling and alteration of existing facilities, and general planning, studies, and surveys connected with the physical planning of the campus. Unexpended plant funds are provided by state of California appropriations, federal grants, private gifts and grants, loan and bond issue proceeds, and transfers from current funds. Renewal and replacement funds, consisting of current funds transfers from self-supporting campus activities, are designated for use in the acquisition, construction, or replacement of capital assets. Retirement of indebtedness funds have been established to record debt service payments and to accumulate funds for the retirement of specific outstanding loans, bonds, and certificates of participation. The majority of these funds are maintained at the Office of the President and, therefore, not all such funds are included in the campus financial schedules. As projects are completed and are capitalized, the capitalized amounts and any related liabilities are transferred to the investment in plant subgroup. Within the investment in plant subgroup is recorded the original cost, or the fair market value in the case of gifts, of the land, buildings, libraries and special collections, intangibles and equipment assets of the university. Related liabilities consisting of Regents’ loans, State Public Works Board loans, bank and commercial paper loans, bonds, conditional sales contracts, and certificates of participation, administered by both the San Diego Campus and the Office of the President, are shown on the statement of net assets. Academic Support Costs, Other– The academic support function in the schedule of current funds expenditures by uniform classification category includes activities that provide services for the university’s three primary missions – instruction, research, and public service. Expenses for this category for the year ended June 30, 2010 are summarized as follows (in thousands of dollars):

Total

Medical group $85,297

Technology Transfer $8,809

Marine sciences recharge & support services 57

Scripps institute of oceanography 941

School of medicine recharge & support services 1,412

Academic affairs recharge & support services 554

Other (263)

Total Academic Support Other $96,807

Retiree Health Plans– The University administers single-employer health plans to provide health and welfare benefits, primarily medical, dental and vision benefits, to eligible retirees of the University of California and its affiliates. The Regents has the authority to establish and amend the benefit plans. The contribution requirements of the eligible retirees and the participating University locations, such as University of California

San Diego, are established and may be amended by the University. Membership in the UCRP is required to become eligible for retiree health benefits. Contributions toward benefits are shared with the retiree. The University determines the employer’s contribution. Retirees are required to pay the difference between the employer’s contribution and the full cost of the health insurance. Retirees employed by the campus prior to 1990 are eligible for the maximum employer contribution if they retire before age 55 and have at least 10 years of service, or if they retire at age 55 or later and have at least 5 years of service. Retirees employed by the campus after 1989 and not rehired after that date are subject to graduated eligibility provisions that generally require 10 years of service before becoming eligible for 50 percent of the maximum employer contribution, increasing to 100 percent after 20 years of service.



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Participating University locations, such as the campus, are required to contribute at a rate assessed each year by the UCRHBT.

The contribution requirements are based upon projected pay-as-you-go financing requirements. The assessment rates were $3.12 and $3.09 per $100 of UCRP covered payroll resulting in campus contributions of $9.1 million and $.1 million for the years ended June 30, 2010 and 2009, respectively. The actuarial value of UCRHBT assets and the actuarial accrued liability associated with the University’s campuses and medical centers using the entry age normal cost method as of July 1, 2009 the date of the latest actuarial valuation, were $76.9 million and $14.5 billion, respectively. The net assets held in trust for pension benefits on the UCRHBT’s Statement of Plan Fiduciary Net Assets were $69.4 million at June 30, 2010. For the years ended June 30, 2010 and 2009, combined contributions from the University’s campuses and medical centers were $283.5 million and $278.5 million, respectively, including an implicit subsidy of $49.5 million and $44.1 million, respectively. The University’s annual retiree health benefit expense for its campuses and medical centers was $1.6 billion and $1.5 billion for the years ended June 30, 2010 and 2009, respectively. As a result of contributions that were less than the retiree health benefit expense, the University’s obligation for retiree health benefits attributable to its campuses and medical centers totaling $3.7 billion at June 30, 2010 increased by $1.4 billion and $1.2 billion for the years ended June 30, 2010 and 2009, respectively.

Information related to plan assets and liabilities as they relate to individual campuses and medical centers is not readily available. Additional information on the retiree health plans can be obtained from the 2009–2010 annual reports of the University of California and the University of California Health and Welfare Program. Retirement Plans – Substantially all full-time employees of University of California San Diego participate in the University of California Retirement System (“UCRS”) that is administered by the University. The UCRS consists of The University of California Retirement Plan (“UCRP”), a single employer defined benefit plan, and the University of California Retirement Savings Program (“UCRSP”) that includes four defined contribution plans with several investment portfolios generally funded with employee non-elective and elective contributions. The Regents has the authority to establish and amend the benefit plans.

The UCRP provides lifetime retirement income, disability protection, and survivor benefits to eligible employees. Benefits are based on average highest three years compensation, age, and years of service and are subject to limited cost-of-living increases.

Contributions to the UCRP may be made by the campus and the employees. The rates for contributions as a percentage of payroll are determined annually pursuant to The Regents’ funding policy and based upon recommendations of the consulting

actuary. The Regents determine the portion of the total contribution to be made by the campus and by the employees. Employee contributions by represented employees are subject to collective bargaining agreements. As a result of the funded status of the UCRP, during the year ended June 30, 2009, there were no required campus or employee contributions other than for service credit buybacks.

The actuarial value of UCRP assets and the actuarial accrued liability associated with the University’s campuses and medical centers using the entry age normal cost method as of July 1, 2009, the date of the latest actuarial valuation, were $34.8 billion and $36.8 billion, respectively, resulting in a funded ratio of 94.8 percent. The net assets held in trust for pension benefits attributable to the campuses and medical centers included in the UCRP Statement of Plan’s Fiduciary Net Assets were $34.6 billion and $32.3 billion at June 30, 2010 and June 30, 2009, respectively.

For the years ended June 30, 2010 and 2009, University’s campuses and medical centers contributed a combined $64.8 million and $0.4 million, respectively. The University’s annual UCRP benefits expense for its campuses and medical centers was $1.6 billion for the year ended June 30, 2010. As a result of contributions that were less than the UCRP benefits expense, the University’s obligation for UCRP benefits attributable to its campuses and medical centers increased by $1.5 billion for the year ended June 30, 2010.

The UCRSP plans (DC Plan, Supplemental DC Plan, 403(b) Plan and 457(b) Plan) provide savings incentives and additional retirement security for all eligible employees. The DC Plan accepts both pre-tax and after-tax employee contributions. The Supplemental DC Plan accepts employer contributions on behalf of certain qualifying employees. The 403(b) and 457(b) plans accept pre-tax employee contributions and the campus may also make contributions on behalf of certain members of management. Benefits from the plans are based on participants’ mandatory and voluntary contributions, plus earnings, and are immediately vested.



18

Information related to plan assets and liabilities, as they relate to campus employees, is not readily available. Additional

information on the retirement plans can be obtained from the 2009-2010 annual reports of the University of California Retirement Plan, the University of California Retirement Savings Plan and the University of California PERS–VERIP. Tax Exemption– The Regents of the University of California is recognized as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code (IRC). Because the University is a State institution, related income received by the University is also exempt from federal tax under IRC Section 115(a). In addition, the University is exempt from State income taxes imposed under the California Revenue and Taxation Code. Other Notes– Additional notes to the financial schedules are included in the annual financial report for the University of California San Diego and are available at http://blink.ucsd.edu/Blink/External/Topics/Sponsor/0,1362,3931,00.html.

http://blink.ucsd.edu/Blink/External/Topics/Sponsor/0,1362,3931,00.html

CURRENT FUNDSREVENUES


UNIVERSITY OF CALIFORNIA, SAN DIEGO2009-2010

CURRENT FUNDS REVENUES(UNAUDITED)

20

UnrestrictedTotal General Designated Restricted

TUITION AND FEES

Regular session 324,087$ 42,120$ 281,967$ --$ Summer session 14,291 -- 14,291 -- University extension and continuing education 42,580 -- 42,580 -- Student Tuition & Fees - Contra - Bad debts (152) (32) (120) --

Subtotal 380,806 42,088 338,718 --

Scholarship allowance (68,149) -- (68,149) --

Total 312,657 42,088 270,568 --

FEDERAL GOVERNMENT

Appropriations 149,926 -- 145,601 4,325 Grants 514,949 -- 4,055 510,894 Contracts 19,452 -- -- 19,452 United States government - Contra - Bad debts 231 -- -- 231

Total 684,557 -- 149,655 534,902

STATE GOVERNMENT

Appropriations 311,700 282,346 -- 29,354 Contracts and grants 28,306 -- 4,731 23,575

State of California - Contra - Bad debts (173) -- -- (173)

Total 339,833 282,346 4,731 52,756

LOCAL GOVERNMENT 11,083 -- 636 10,447

PRIVATE GIFTS, GRANTS AND CONTRACTS

Gifts 85,607 -- 106 85,502 Grants 44,870 -- 39,279 5,592 Contracts 148,467 -- -- 148,467

Total 278,944 -- 39,384 239,560

SALES AND SERVICES OF EDUCATIONAL ACTIVITIES

Medical group activities 235,114 -- 235,114 -- Other 25,150 3 25,147 --

Total 260,264 3 260,261 --

SALES AND SERVICES OF AUXILIARY ENTERPRISES

Parking operations 17,011 -- 17,011 -- Residence and dining halls 106,311 -- 106,311 -- Bookstore 26,831 -- 26,831 -- Other 4,230 -- 4,230 -- Sales & services of Auxiliary Enterprises - Contra - Bad debt -- -- -- --

Subtotal 154,383 -- 154,383 --

Scholarship allowance (20,541) -- (20,541) --

Total 133,842 -- 133,842 --

SALES AND SERVICES OF MEDICAL CENTERS 854,759 -- 854,759 --

OTHER SOURCES

Service enterprises 476 -- 476 -- Property rental and other 59,149 (0) 59,150 (0) Other sources - Contra - Bad debts -- -- -- --

Subtotal 59,626 (0) 59,626 (0)

Scholarship allowance -- -- -- --

Total 59,626 (0) 59,626 (0)

Total Current Funds Revenues 2,935,565$ 324,437$ 1,773,463$ 837,665$

CURRENT FUNDS EXPENDITURESBY UNIFORM CLASSIFICATION CATEGORY


University of California, San Diego2009-2010

CURRENT FUNDS EXPENDITURES BY UNIFORM CLASSIFICATION CATEGORY(UNAUDITED)

22

Current Funds Distribution

Total Unrestricted RestrictedSalaries and

WagesOther

Expenditures Recharges General Designated

INSTRUCTION

GENERAL ACADEMICArea studies 7,279$ 6,205$ 800$ 274$ 5,560$ 1,719$ -- Biological sciences 22,791 21,318 847 627 15,551 7,241 -- Business and management 13,566 4,544 8,539 483 9,015 4,557 6 Communications 5,590 5,337 228 25 3,179 2,411 -- Computer and information studies 23,717 22,163 384 1,170 17,443 6,274 -- Education 4,431 3,425 773 232 2,799 1,634 2 Engineering 22,573 21,361 915 296 16,334 6,238 -- Fine and applied arts 11,734 10,952 378 403 8,986 2,749 1 Foreign languages 3,790 3,695 91 4 2,964 826 -- Health professions

Medicine 231,283 39,300 184,723 7,260 202,207 82,261 53,185 Veterinary medicine -- -- -- -- -- -- -- Pharmacy 9,903 2,631 6,547 725 6,451 3,455 3

Letters 23,752 21,185 1,559 1,008 18,298 5,532 77 Mathematics 10,813 10,453 327 33 8,760 2,053 -- Occupational and vocational -- -- -- -- -- -- -- Physical education -- -- -- -- -- -- -- Physical sciences 35,359 30,367 3,107 1,885 23,787 11,572 -- Psychology 6,750 6,220 506 24 5,163 1,587 -- Social sciences 35,808 32,036 3,055 717 27,220 8,588 -- Interdisciplinary studies 15,200 12,855 2,331 15 5,877 9,323 -- Compensated absences accrual (486) 178 (511) (153) 11,868 (12,353) -- Other (330) 54 (384) -- -- (330) --

Total 483,523 254,279 214,215 15,029 391,461 145,335 53,274

SUMMER SESSION 351 -- 351 -- 234 117 --

EXTENSION STUDIES AND PUBLIC PROGRAMS 35,250 84 31,460 3,706 16,425 23,414 4,589

EDUCATIONAL FEEEXPENSE PRORATION -- (81,739) 81,739 -- -- -- --

Subtotal 519,125 172,624 327,765 18,735 408,120 168,867 57,863

ELIMINATED CAPITALEXPENDITURES (5,328) (1,836) (2,547) (945) -- (5,328) --

Total Instruction 513,797 170,788 325,218 17,790 408,120 163,539 57,863




23



WagesOther


RESEARCH

INSTITUTES AND RESEARCHCENTERS

Area studies 395 351 8 37 158 237 -- Biological sciences 1,658 229 352 1,077 816 859 17 Business and management -- -- -- -- -- -- -- Communications -- -- -- -- -- -- -- Computer and information studies 51,023 1,835 6,670 42,518 24,169 26,866 12 Engineering 31,537 1,355 861 29,321 13,045 18,502 10 Fine and applied arts 333 35 64 234 190 144 -- Health professions - medicine 53,351 671 2,063 50,617 25,766 27,586 0 Interdisciplinary studies 660 -- 660 -- -- 660 -- Biomedical Sciences -- -- -- -- -- -- -- Nursing -- -- -- -- -- -- -- Physical sciences 130,550 14,296 3,765 112,490 47,738 85,489 2,676 Psychology 9,478 328 328 8,822 4,455 5,023 -- Social sciences 4,637 686 186 3,765 1,998 2,639 -- Compensated absences accrual 2,371 (224) 574 2,021 16,271 (13,900) --

Total 285,994 19,562 15,531 250,902 134,607 154,104 2,716

INDIVIDUAL OR PROJECTRESEARCH

Area Studies 1,108 17 6 1,085 585 524 (0) Biological sciences 26,963 215 491 26,256 12,883 14,082 2 Business and management 155 60 -- 95 83 72 -- Communications 120 82 23 16 80 40 -- Computer and information studies 22,788 1,538 389 20,861 12,065 10,723 -- Education 954 2 -- 953 526 428 -- Engineering 3,627 45 0 3,582 1,355 2,271 -- Fine and applied arts 310 55 93 162 84 226 -- Foreign languages 146 36 43 67 113 33 -- Health professions Medicine 295,105 1,448 3,741 289,916 133,518 161,724 136 Interdisciplinary studies 72 11 60 1 4 68 -- Letters 568 163 60 346 300 269 -- Mathematics 3,098 54 120 2,924 1,955 1,142 -- Physical sciences 30,622 209 890 29,522 14,672 15,950 -- Pharmacy 8,614 3 5 8,606 4,020 4,595 1 Psychology 6,029 206 37 5,786 3,113 2,916 -- Social sciences 3,128 1,132 165 1,831 1,820 1,308 -- Other (50) 64 303 (417) 24 (74) --

Total 403,358 5,338 6,428 391,592 187,198 216,298 138

OTHER PROVISIONS 690 196 3,756 (3,262) 363 327 --

Subtotal 690,043 25,096 25,715 639,232 322,168 370,729 2,854

ELIMINATED CAPITALEXPENDITURES (24,060) (317) (756) (22,987) -- (24,060) --

Total Research 665,983 24,779 24,959 616,245 322,168 346,669 2,854




24



WagesOther


PUBLIC SERVICE

COMMUNITY SERVICEArts and lectures 1,686 10 1,338 338 714 1,114 142 Community service projects 5,824 1,269 505 4,051 3,386 2,756 318 Work study programs

Contracting agencies 297 40 88 168 259 38 -- Other 9,410 1,926 492 6,993 5,041 4,370 --

Compensated absences accrual 44 (69) (17) 130 416 (372) --

Total 17,261 3,176 2,406 11,679 9,816 7,906 461

COOPERATIVE EXTENSIONSERVICE 240 -- -- 240 182 58 --

Subtotal 17,501 3,176 2,406 11,920 9,998 7,963 461

ELIMINATED CAPITALEXPENDITURES (19) (5) (13) (0) -- (19) --

Total Public Service 17,482 3,171 2,392 11,919 9,998 7,945 461

ACADEMIC SUPPORT

ANCILLARY SUPPORTFine arts productions 716 640 70 6 488 292 64 Medical laboratories 16,288 -- 15,730 557 10,509 10,576 4,797 Psychology clinic 5,656 -- 5,653 2 3,443 2,243 30 Research vessels 818 -- (138) 955 6,311 12,418 17,911 Shops 1,578 -- 1,578 -- 2,397 3,281 4,100 Vivarium 793 229 69 495 5,790 6,691 11,688 Other 96,807 (159) 96,876 90 45,712 67,102 16,007

Total 122,656 711 119,839 2,106 74,649 102,605 54,597

ACADEMIC ADMINISTRATION 55,701 32,257 20,977 2,467 28,955 37,668 10,922

AUDIO VISUAL SERVICES 3,899 1,516 2,175 208 2,371 1,884 356

COMPUTING SUPPORT 7,654 1,486 2,831 3,337 6,021 12,881 11,248

COURSE AND CURRICULUMDEVELOPMENT 44 42 -- 2 18 26 --


LIBRARIES 31,619 22,791 7,323 1,505 15,115 16,504 --

MUSEUMS AND GALLERIES 5,382 22 3,993 1,367 2,454 3,070 142

COMPENSATED ABSENCESACCRUAL 489 333 82 75 8,809 (8,320) --

Subtotal 227,444 49,296 167,081 11,067 138,391 166,318 77,266

ELIMINATED CAPITALEXPENDITURES (22,330) (12,382) (6,833) (3,115) (6,897) (15,433) --

Total Academic Support 205,115 36,914 160,249 7,952 131,494 150,886 77,266




25



WagesOther


UCSD MEDICAL CENTER

UCSD medical center 731,202 6,172 724,442 588 340,901 420,906 30,605

ELIMINATED CAPITALEXPENDITURES (10,290) -- (9,941) (350) -- (10,290) --

Total UCSD Medical Center 720,912 6,172 714,502 238 340,901 410,616 30,605

STUDENT SERVICES

ADMINISTRATION 10,588 960 3,414 6,214 4,012 6,588 12

CULTURAL AND SOCIAL ACTIVITIES Cultural programs 806 30 773 3 113 735 42 Housing services 153 13 138 2 105 79 31 Other social services 11,841 129 11,580 132 5,691 10,937 4,788 Public ceremonies 73 -- 73 -- 0 73 -- Recreational programs 16,148 -- 15,776 372 7,922 8,816 589

Total 29,021 172 28,340 509 13,832 20,640 5,450

COUNSELING AND CAREERGUIDANCE

Counseling 6,335 565 3,986 1,784 3,429 2,912 5 Disadvantaged student assistance 672 678 (11) 5 422 262 12 Foreign student programs 1,150 8 1,136 5 806 359 16 Placement 1,857 1 1,798 58 1,054 813 10

Total 10,014 1,252 6,910 1,852 5,711 4,346 44 FINANCIAL AID

ADMINISTRATION 3,073 2,309 748 16 1,994 1,079 --

STUDENT ADMISSIONS ANDRECORDSAdmissions 3,221 3,037 166 18 1,966 1,255 -- Registrar 2,579 2,134 430 15 1,650 931 2

Total 5,800 5,171 596 33 3,616 2,186 2

STUDENT HEALTH SERVICES 8,457 -- 8,441 16 4,042 4,438 23

COMPENSATED ABSENCESACCRUAL 207 84 (84) 206 2,069 (1,862) --


Subtotal 67,160 20 58,293 8,847 35,276 37,413 5,530

ELIMINATED CAPITALEXPENDITURES (159) (20) (121) (19) -- (159) --

Total Student Services 67,000 (0) 58,172 8,828 35,276 37,254 5,530




26



WagesOther


INSTITUTIONAL SUPPORT

EXECUTIVE MANAGEMENT

Chancellor and vice chancellors 19,537 13,513 5,270 754 12,692 6,868 22 General counsel 758 758 0 -- 561 197 -- Academic senate secretariat 780 758 22 -- 505 275 -- Planning and budgeting 4,652 4,065 586 1 3,222 1,430 --

Total 25,727 19,094 5,878 756 16,979 8,770 22

FISCAL OPERATIONSAccounting 11,223 3,365 7,841 17 8,798 6,574 4,149 Auditing 1,518 1,463 56 -- 1,455 677 614 Cashiers office 553 494 59 -- 341 212 -- Contracts and grants administration 2,590 -- 2,590 0 1,817 773 -- Bad debt write-off 1,051 -- 1,051 -- -- 1,051 --

Total 16,936 5,322 11,596 18 12,411 9,287 4,763

GENERAL ADMINISTRATIVESERVICES

Computer centers -- -- -- -- -- -- -- Environmental health and safety 7,479 679 6,796 4 5,151 3,629 1,301 Information systems 13,984 8,803 5,178 4 7,751 6,605 372 Personnel 7,207 4,358 2,847 2 10,222 4,188 7,203 Other 7,969 7,041 722 205 4,081 7,478 3,590

Total 36,639 20,881 15,543 215 27,205 21,899 12,466

LOGISTICAL SERVICES

Business management (30) -- (34) 4 353 681 1,064 Construction management 9 -- 9 -- 4,134 7,880 12,006 Duplicating (222) 115 (340) 2 1,130 2,377 3,729 Garage 536 48 488 0 677 3,984 4,124 Mail and messenger 39 (9) 39 9 582 1,979 2,522 Materiel management 3,313 2,223 1,090 -- 3,275 9,517 9,479 Police 4,425 2,516 1,894 15 4,512 2,244 2,331 Telephone (2,290) 505 (2,797) 2 5,712 14,882 22,884

Total 5,779 5,398 348 32 20,376 43,543 58,140

COMMUNITY RELATIONSDevelopment 13,304 153 11,357 1,794 7,045 6,409 150 Public information 2,027 1,083 924 19 1,437 589 -- Publications 755 433 322 -- 558 757 560

Total 16,085 1,668 12,603 1,813 9,040 7,755 710

COMPENSATED ABSENCESACCRUAL (2,658) (2,242) (269) (147) 6,421 (9,078) --


Subtotal 98,508 35,175 60,646 2,687 92,432 82,177 76,101

ELIMINATED CAPITALEXPENDITURES (2,910) (89) (2,820) (1) -- (2,910) --

Total Institutional Support 95,598 35,086 57,825 2,686 92,432 79,267 76,101




27



WagesOther


OPERATION ANDMAINTENANCE OF PLANT

Administration 3,230 1,895 1,331 4 3,217 3,897 3,884 Building maintenance and major

repairs and alterations 14,208 10,897 3,196 114 2,330 15,548 3,670 Grounds maintenance 2,664 2,658 5 -- 2,197 5,020 4,553 Janitorial service 7,198 7,324 (126) -- 4,632 9,583 7,017 Plant service (345) -- (346) 1 3,587 22,596 26,528 Refuse disposal 2,691 1,938 751 1 908 3,049 1,267 Utilities 28,541 28,184 358 -- 1,551 36,464 9,473 Other 6,608 1,766 4,842 -- -- 6,608 --

Total 64,794 54,663 10,011 121 18,422 102,766 56,393

COMPENSATED ABSENCESACCRUAL 40 (61) 101 -- 782 (743) --


Subtotal 64,834 39,193 25,520 121 19,204 102,023 56,393

ELIMINATED CAPITALEXPENDITURES (148) (144) (5) -- -- (148) --

Total Operation and Maintenanceof Plant 64,686 39,049 25,516 121 19,204 101,875 56,393

STUDENT FINANCIAL AID

Student financial aid 182,839 13,224 77,264 92,350 725 182,116 2

Scholarship allowance (88,690) -- (88,690) -- -- (88,690) --

Total Student Financial Aid 94,148 13,224 (11,426) 92,350 725 93,426 2

AUXILIARY ENTERPRISES

Apartments 31,986 -- 31,884 102 3,528 29,832 1,374 Bookstores 25,660 -- 25,609 51 4,360 30,836 9,536 Cafeterias 849 -- 834 15 723 1,378 1,252 Parking 13,014 1 12,961 53 5,013 19,439 11,438 Residence halls 32,663 -- 32,480 184 17,850 49,554 34,742 Other 3,740 -- 3,491 249 322 4,416 997 Compensated absences accrual 326 -- 326 -- 2,194 (1,868) --

Subtotal Auxiliary Enterprises 108,239 1 107,584 654 33,990 133,587 59,338

ELIMINATED CAPITALEXPENDITURES (212) -- (212) -- -- (212) --

Total Auxiliary Enterprises 108,026 1 107,372 654 33,990 133,375 59,338

Total Current Funds Expenditures 2,552,747$ 329,184$ 1,464,780$ 758,783$ 1,394,308$ 1,524,851$ 366,413$

CURRENT FUNDS EXPENDITURESBY DEPARTMENT



CURRENT FUNDS EXPENDITURES BY DEPARTMENT(UNAUDITED)

29


Total Unrestricted Restricted Salaries and Wages Other Expenditures RechargesGeneral Designated

GRADUATE SCHOOL OFINTERNATIONAL RELATIONSAND PACIFIC STUDIES

INSTRUCTION 7,279$ 6,205$ 800$ 274$ 5,560$ 1,719$ --

RESEARCH 1,108 17 6 1,085 585 524 (0)

PUBLIC SERVICE 694 -- -- 694 418 276 --

ACADEMIC SUPPORT 9 -- 9 -- -- 45 36

Total Graduate School ofInternational Relations andPacific Studies 9,090 6,222 816 2,053 6,563 2,563 36

JACOBS SCHOOL OF ENGINEERING

INSTRUCTIONBioengineering 4,746 4,571 130 44 2,972 1,773 -- Computer science and engineering 9,696 9,413 196 87 7,697 1,999 -- Electrical and computer engineering 10,074 9,358 177 539 7,681 2,393 -- Material science program 4,531 4,350 6 175 3,232 1,299 -- Mechanical and aerospace engineering 8,958 8,163 762 33 6,848 2,111 1 Structural systems research project 4,338 4,277 16 44 3,282 1,055 0

Total 42,342 40,132 1,288 923 31,713 10,631 1

RESEARCHBioengineering 11,106 141 98 10,868 4,789 6,317 -- California institute--telecommunicationsand information technology 25,135 765 3,945 20,424 11,255 13,892 12

Computer science and engineering 9,723 370 249 9,103 5,346 4,376 (0) Dean's office--engineering 3,627 45 0 3,582 1,355 2,271 -- Electrical and computer engineering 13,065 1,168 140 11,758 6,719 6,347 -- Fusion energy research center (10) -- (10) -- -- (0) 10 Mechanical and aerospace engineering 8,596 953 301 7,342 3,762 4,834 (0) Structural systems research project 8,065 28 250 7,787 2,716 5,349 --

Total 79,306 3,470 4,973 70,864 35,942 43,386 22

PUBLIC SERVICEDean's office--engineering 545 243 -- 302 374 172 --

PUBLIC SERVICE 545 243 -- 302 374 172 --

ACADEMIC SUPPORTDean's office--engineering 4,029 3,254 670 104 1,926 2,122 19 Cal it2--support services 177 -- 177 0 792 1,118 1,732 Electrical and computer engineering 63 -- 63 0 23 45 4 Engineering support services 24 -- 24 -- 270 172 418 Mechanical and aerospace engineering 92 -- 92 1 35 58 0 Structural systems research project 555 -- 555 0 768 569 781

Total 4,941 3,254 1,581 106 3,813 4,082 2,954

Total Jacobs School of Engineering 127,135 47,099 7,843 72,194 71,841 58,271 2,976

RADY SCHOOL OF MANAGEMENT

INSTRUCTION 13,566 4,544 8,539 483 9,015 4,557 6

RESEARCH 155 60 -- 95 83 72 --

Rady student service 12 -- 12 -- -- 12 --

Total Rady School of Management 13,732 4,604 8,551 578 9,098 4,640 6




30



SCHOOL OF MEDICINE

INSTRUCTIONAnesthesiology 15,505 1,304 14,179 22 17,005 4,015 5,515 Bioengineering--medical 384 384 -- -- 310 74 -- Cancer center 1,854 277 1,525 52 1,274 621 41 Cellular and molecular medicine 1,251 995 -- 256 852 398 -- Chemistry--medical 18 -- -- 18 -- 18 -- Dean's office school of medicine (1,980) -- (1,987) 6 3,164 (4,879) 265 Educational fee offset -- -- -- -- -- -- -- Electives program 6 -- 6 -- -- 6 -- Emergency medical program 2,953 189 2,764 0 8,141 1,307 6,496 Family and preventive medicine 6,549 1,704 3,919 925 5,165 2,439 1,055 Intern and resident program 2,161 2,161 -- -- -- 2,161 -- Malpractice insurance 2,147 1,486 661 -- -- 2,147 -- Medicine 35,118 8,648 23,575 2,896 34,357 12,032 11,271 Neurosciences 10,169 3,070 6,183 916 7,009 3,800 640 Office of continuing medicaleducation 7,098 -- 7,094 4 2,063 11,178 6,143

Office of learning resources--core courses support 3,431 20 3,181 230 2,338 2,881 1,787

Ophthalmology 9,861 1,081 8,777 3 8,325 2,375 839 Orthopaedics 7,398 536 6,741 121 7,015 1,845 1,463 Pathology 10,042 3,130 6,572 340 8,095 3,669 1,721 Pediatrics 43,038 2,748 39,837 453 30,150 14,178 1,290 Pharmacology 2,474 1,306 1,044 124 1,593 884 2 Pharmacy--intercampus -- -- -- -- -- -- -- Psychiatry 11,735 3,596 7,950 189 9,377 3,837 1,480 Radiology 16,486 1,629 14,752 106 14,847 5,761 4,121 Reproductive medicine 10,873 1,664 9,170 39 10,325 3,237 2,689 Surgery 32,658 3,319 28,781 558 30,764 8,263 6,368 The SIO department--medical 53 53 -- -- 37 16 (0)

Total 231,283 39,300 184,723 7,260 202,207 82,261 53,185

RESEARCHAcademic geriatric resource program 99 33 -- 66 54 45 0 Anesthesiology 4,085 (25) 142 3,968 2,212 1,873 0 Bioengineering--medical 161 -- -- 161 91 70 (0) Cellular and molecular medicine 14,308 40 1,081 13,186 6,292 8,016 -- Chemistry--medical 0 -- -- 0 -- 0 -- Committee on research 25 11 14 -- -- 25 -- Dean's office 2,752 681 128 1,944 405 2,347 -- Emergency medical program 945 -- 5 940 608 337 -- Family and preventive medicine 7,152 7 8 7,137 4,489 2,662 -- Medicine 85,763 225 560 84,978 39,178 46,705 120 Neurosciences 37,372 182 29 37,161 14,562 22,810 (0) Office of learning resources--research 286 -- -- 286 219 66 0 Organized research units centersCancer center 40,537 408 1,662 38,467 19,526 21,011 0 Center academic research and traing anthropogen 585 -- 83 502 324 262 (0)

Glycobiology research and training center 34 -- -- 34 20 14 -- Organized research units institutesInstitute of biocircuits 734 81 79 575 287 447 (0) Institute for engineering in medicine 620 -- -- 620 237 383 -- Institute for research on aging 866 91 -- 776 442 425 1 Institute of genomic medicine 72 (95) 141 26 67 4 (1) Institute of molecular medicine 6 -- 4 2 9 (3) -- Research in biological structures 10,285 233 185 9,867 4,957 5,328 --

Ophthalmology 8,269 -- 1 8,268 4,249 4,019 -- Orthopaedics 0 -- -- 0 -- 0 -- Pathology 11,161 37 36 11,087 4,645 6,516 -- Pediatrics 30,359 115 225 30,019 14,174 16,185 -- Pharmacology 19,927 26 1,068 18,834 7,929 11,998 -- Pharmacy--intercampus -- -- -- -- -- -- -- Psychiatry 47,793 94 87 47,612 22,736 25,057 (0) Radiology 8,430 9 11 8,410 4,633 3,797 --




31



Reproductive medicine 4,423 37 9 4,377 2,180 2,243 -- Surgery 11,896 9 338 11,550 4,916 6,996 16 Other support 0 0 -- -- -- 0 --

Total 348,945 2,198 5,898 340,849 159,441 189,641 136

PUBLIC SERVICEArea health and education center 240 -- -- 240 182 58 -- Family and preventive medicine -- -- -- -- -- -- -- Organized research units Cancer center 1 -- 1 -- -- 1 -- Institute engineering in medicine -- -- -- -- -- -- --

Medical education 1,199 154 80 965 512 687 0 Medicine 908 -- (0) 908 557 350 0 Pediatrics 533 400 0 134 318 215 (0) Reproductive medicine 784 -- -- 784 421 363 --

Total 3,665 553 81 3,030 1,991 1,675 0

ACADEMIC SUPPORTAnesthesiology support services 433 -- 433 -- 240 273 80 Center for molecular genetics 16 11 4 -- 8 7 0 Dean's office Admissions 332 -- 332 -- 194 137 0 General operating costs 28,820 13,010 15,777 33 7,076 22,094 349 Human subjects committee 544 108 436 -- 358 186 0 International education 160 -- 160 -- 116 44 0 Outreach -- -- -- -- -- -- -- Public affairs -- -- -- -- -- -- -- Student affairs 288 -- 74 215 183 105 -- Student performance 193 -- 185 8 234 436 478 Support services 1,378 -- 1,335 44 2,004 6,860 7,486

Laboratories and support servicesCancer center 5,953 -- 5,946 7 3,750 3,962 1,759 Cellular and molecular medicine 142 -- 142 1 55 116 29 Center for research in biological structures 20 -- 20 -- 8 75 64 Clinical investigations institute (5) -- (5) -- (1) 1 5 Clinical pharmacy services 112 -- 112 -- 110 64 61 Family and preventive medicine 1,166 -- 1,166 -- 1,406 952 1,192 Medicine 4,940 -- 4,391 548 2,871 2,535 467 Hospitalist support services 68 -- 68 -- 65 3 -- Neurosciences 382 -- 382 -- 168 214 -- Ophthalmology 788 -- 788 -- 482 305 -- Orthopaedics 4 -- 4 -- 3 1 -- Pathology 907 -- 906 1 490 439 22 Pediatrics 1,726 -- 1,725 1 959 927 160 Psychiatry 6,985 -- 7,004 (19) 4,060 3,147 222 Radiology 912 -- 912 -- 1,284 1,581 1,953 Reproductive medicine 24 -- 24 -- 50 38 65 Surgery 943 -- 943 -- 671 564 292

Managed care 84 -- 84 -- 1,521 (2,179) (741) Medical group operations 76,197 -- 76,196 1 33,066 44,155 1,024 Office of learning resources 3,270 883 2,180 208 1,983 1,638 351 Psychiatry clinic 5,656 -- 5,653 2 3,443 2,243 30 Vice chancellor health sciences planning 166 -- 166 -- 4,308 2,383 6,525

Total 142,604 14,012 127,543 1,049 71,165 93,309 21,871

Total School of Medicine 726,497 56,064 318,245 352,189 434,803 366,886 75,192

SKAGGS SCHOOL OFPHARMACY ANDPHARMACEUTICAL SCIENCES

INSTRUCTION 9,903 2,631 6,547 725 6,451 3,455 3

RESEARCH 8,614 3 5 8,606 4,020 4,595 1

ACADEMIC SUPPORT 194 -- 192 1 42 151 (0)




32



Total Skaggs School of Pharmacy and Pharmaceutical Sciences 18,711 2,634 6,745 9,332 10,513 8,202 4

CAMPUS-WIDE DEPARTMENTS

INSTRUCTIONAcademic computingAdvisor 627 624 3 -- -- 627 -- Computing services 58 58 -- -- -- 58 -- Instruction and research facility 2,995 2,675 6 313 1,904 1,091 -- Instructional use of computing advisor 267 36 -- 231 160 106 --

Academic field studies 273 270 -- 3 194 79 -- Animal care program -- -- -- -- -- -- -- Anthropology 3,098 2,960 132 7 2,346 752 0 Area and ethnic studies and research 1,781 1,780 -- 0 1,425 356 0 Biological sciences 22,791 21,318 847 627 15,551 7,241 -- California literature project 718 -- 312 406 138 657 77 Center for research in educational equity,

assessment, and teaching excellence 215 -- -- 215 79 135 -- Chemistry and biochemistry 16,555 13,597 2,213 745 10,275 6,280 -- Cognitive science 3,496 3,396 99 1 2,511 985 -- Community medicine--general campus 3,929 3,765 139 25 3,173 756 -- Economics 9,806 9,362 435 10 8,157 1,649 (0) Education studies -- -- -- -- -- -- -- Ethnic studies 1,932 1,895 37 1 1,447 485 (0) History 6,393 5,723 310 360 4,947 1,446 -- Human development program 421 409 13 -- 314 107 -- Immigration stuties 1 1 -- -- -- 1 -- Interdisciplinary sequenceContemporary issues 76 76 -- -- 58 18 -- Cultural traditions 143 127 15 1 111 32 -- Earth sciences -- -- -- -- -- -- -- Environmental systems 141 141 0 -- 103 38 -- Geometry and physics 42 42 -- 0 22 20 -- Humanities 752 697 55 -- 650 102 -- Marc program 1 -- -- 1 -- 1 -- Special studies 21 21 -- -- 15 5 (0) Urban and rural studies 610 566 42 3 521 90 (0)

International studies program 315 315 -- -- 255 59 -- Language learning laboratory 151 146 -- 4 105 46 (0) Graduate language program -- -- -- -- -- -- -- Linguistics 2,074 2,073 0 0 1,537 537 (0) Literature 8,305 8,047 149 108 6,673 1,631 -- Mathematics 10,709 10,376 327 7 8,692 2,017 -- Mathematics placement and testing 103 77 0 26 68 36 -- Music 6,307 5,753 163 391 4,796 1,511 1 Philosophy 3,309 3,193 80 36 2,662 647 -- Physics 11,699 11,217 404 77 8,918 2,781 0 Political science 8,018 7,544 455 19 6,434 1,584 -- Psychology 6,750 6,220 506 24 5,163 1,587 -- Resource administration data 1,661 1,572 89 -- 6 1,655 (0) Social sciences computing 336 331 -- 5 245 91 (0) Sociology 5,539 4,253 967 320 3,404 2,135 -- Subject a program 3,902 3,111 773 17 2,464 1,439 2 Theatre and dance 6,944 5,740 871 332 5,012 1,932 0 Undergraduate language program 1,566 1,475 91 -- 1,323 243 0 Visual arts 5,427 5,199 216 12 4,190 1,237 -- Writing program 4,476 4,204 146 126 3,812 665 -- Educational fee expense proration -- (81,739) 81,739 -- -- -- -- Other general campus 191 -- 191 -- 150 42 --

Total 164,922 68,644 91,825 4,454 120,011 44,991 79




33



RESEARCHAfrican american studies

research project 58 58 -- 0 -- 58 -- Anthropology 471 74 10 386 224 247 -- Biological sciences 26,963 215 491 26,256 12,883 14,082 2 California literature project (1) -- -- (1) (1) (0) -- Chemistry and biochemistry 19,004 93 216 18,696 8,454 10,550 -- Cognitive science 2,359 104 63 2,193 1,516 843 -- Communication 120 82 23 16 80 40 (0) Education studies 534 2 -- 532 335 198 -- Ethnic studies 146 104 16 27 74 72 -- Economics 1,341 647 19 675 974 368 (0) History 175 70 66 38 59 116 (0) Interdisciplinary sequence -- Geometry and physics -- -- -- -- -- -- -- Humanities 12 11 0 1 4 8 --

Linguistics 146 36 43 67 113 33 0 Literature 195 108 28 59 53 142 -- Mathematics 3,098 54 120 2,924 1,955 1,142 (0) Music 92 21 27 44 44 49 -- Organized research units centers

Astrophysics and space science 4,119 421 159 3,540 2,229 1,893 3 Comparative immigration studies 366 167 23 176 198 168 -- Chronogbiology 110 59 52 -- 42 69 0 Energy research 5,174 345 44 4,786 2,848 2,326 -- Glycobiology research and training 21 7 14 -- 5 33 17 Human development 960 21 -- 938 447 513 -- Human information processing -- -- -- -- -- -- -- Iberian and latin american studies 78 -- -- 78 43 35 -- Magnetic recording research 1,665 -- 156 1,508 963 702 -- Molecular agriculture 14 14 -- -- 10 5 -- Molecular genetics 4 5 (1) -- 3 1 -- Research in biological structure 980 23 235 722 543 437 -- Research in computing and the arts 333 35 64 234 190 144 0 Research in educational equity, assessment, and teaching excellence 403 -- -- 403 180 223 0 Research in language 884 105 2 777 365 519 -- San Diego supercomputer center 25,889 1,069 2,725 22,094 12,914 12,974 -- United States-Mexican studies -- -- -- -- -- -- -- White mountain research station 248 0 (12) 259 130 118 0

InstitutesBrain and mind 481 75 51 354 168 312 -- Comparative human cognition laboratory 179 84 11 85 116 63 -- Engineering in medicine 749 222 43 484 134 615 (0) Global conflict and cooperation 3,310 415 161 2,734 1,392 1,917 0 International, comparative, and area studies 395 351 8 37 158 237 -- Neural computation 6,940 141 254 6,545 2,823 4,117 -- Nonlinear science 862 7 9 846 605 256 -- Pure and applied physical sciences 1,099 94 37 969 636 463 0 Whitaker institute of biomedical engineering 1,366 12 22 1,332 681 684 --

Philosophy 258 31 8 219 204 54 (0) Physics 11,511 13 675 10,824 6,218 5,293 -- Political science 816 159 36 621 454 362 0 Psychology 5,070 184 37 4,848 2,666 2,403 -- Social sciences 3 -- -- 3 -- 3 -- Sociology 119 21 18 81 36 83 -- Theatre and dance 116 24 23 69 44 72 -- Visual arts 218 34 66 117 40 178 -- Other support 289 -- -- 289 91 198 -- Reclassification of ovedrawn

expenditures of sponsored projects -- -- -- -- -- -- --

Total 129,739 5,812 6,043 117,884 64,342 65,419 22




34



PUBLIC SERVICEBiological sciences 22 -- 22 -- 2 35 15 California literature project 99 -- -- 99 69 30 -- Education studies 39 39 -- 0 29 10 (0) Linguistics -- -- -- -- -- -- -- Mathematics 131 11 54 66 37 94 -- Organized research units centers

Research in educational equity, assessment, and teaching excellence 571 286 284 0 389 181 --

San diego supercomputer 36 -- -- 36 7 29 -- Organized research units institutes

Comparative human cognition laboratory 61 61 -- -- 46 15 -- Engineering in medicine -- -- -- -- -- -- -- Global conflict and cooperation -- -- -- -- -- -- -- Pharmacy sciences 96 -- -- 96 60 36 -- Theatre and dance -- -- -- -- -- -- -- Writing project 14 -- -- 14 2 12 --

Total 1,069 397 361 311 643 442 15

ACADEMIC SUPPORTAcademic computing Miscellaneous operations (212) -- (218) 6 174 1,490 1,876 Local area network 22 -- 22 -- 232 122 332 Modem pool -- -- -- -- -- -- -- Word processing operations 148 -- 148 -- -- 189 41

Academic resource administration 22 -- 22 -- -- 22 -- Animal care program 793 229 69 495 5,790 6,691 11,688 Biological sciences support facilities 116 -- 115 0 722 1,187 1,793 Campus research machine shop 287 -- 287 -- 579 696 988 Combustion energy research -- -- -- -- -- -- -- Chemistry and biochemistry

support facilities (42) -- (43) 0 419 384 845 Classroom management 17 17 -- -- -- 17 -- Computer sciences and engineering support services (165) -- (165) -- 75 30 270 Deans' officesArts and humanities 1,266 894 123 249 628 638 -- Biological sciences 1,164 1,022 88 54 815 349 -- Natural sciences 1,114 931 50 134 691 423 -- Social sciences 973 967 6 -- 689 284 (0)

Instructional media program 539 537 1 1 343 197 -- Library photo service 94 -- 89 5 36 59 0 Mandeville center operations 177 103 69 5 146 96 64 Mathematics placement andtesting program 1 -- 1 -- -- 7 5

Mechanical and aerospace engineering 2 -- 2 -- -- 2 -- Music center studios 7 -- 7 -- -- 21 14 Organized research unitsCenter for astrophysics and spacesciences support services 41 -- 41 -- 99 27 85

Center for magnetic recordingresearch (3) -- (3) -- -- 0 3

Center for molecular genetics 89 -- 89 -- 76 13 -- Institute for biomedical engineering (0) -- (0) -- -- 11 11 Institute for comparativeimmigration studies 41 41 -- -- 40 1 --

Institute for pure and appliedphysics cims facility 4 -- 4 -- -- 19 15

Physics support facilities 51 -- 51 -- 223 474 647 Political science support services -- -- -- -- -- -- -- Psychology (8) -- (8) -- -- 7 15 Sports facility office 51 51 -- -- 30 21 -- San diego supercomputer center support 120 -- 120 -- 1,288 2,187 3,354 Educational fee expense proration -- (9,863) 9,863 -- -- -- --

Total 6,710 (5,070) 10,831 949 13,094 15,662 22,046

Total Campus-Wide Departments 302,440 69,783 109,059 123,599 198,089 126,514 22,162




35



PROVOSTS' OFFICES

INSTRUCTION 0 0 -- -- -- 0 --

RESEARCHProvost sixth college 18 -- -- 18 11 7 --

PUBLIC SERVICEProvost warren college -- -- -- -- -- -- --

ACADEMIC SUPPORTProvost eleanor roosevelt college 902 885 4 12 580 321 -- Provost muir college 912 890 4 18 606 306 -- Provost revelle college 884 840 0 44 584 301 -- Provost sixth college 1,034 1,018 2 15 678 357 0 Provost thurgood marshall college 1,149 959 172 18 708 446 5 Provost warren college 1,484 1,460 7 17 998 486 --

Total 6,365 6,052 189 124 4,154 2,216 5

Total Provosts' Offices 6,384 6,052 189 142 4,164 2,224 5

SCRIPPS INSTITUTION OF OCEANOGRAPHY

INSTRUCTIONThe SIO department 7,105 5,553 489 1,063 4,594 2,511 0

RESEARCHInstitutesCalifornia space 3 -- -- 3 0 3 -- Geophysics and planetary physics 17,813 2,650 290 14,873 8,176 9,638 -- Marine resources 2,913 -- 163 2,750 807 2,106 1

LaboratoriesMarine physical laboratory 35,122 1,599 424 33,098 12,774 24,936 2,587 Biology research section 107 104 -- 3 -- 107 -- Fluids research section 158 158 -- 0 30 128 0 Climate research division 12,256 2,218 95 9,943 5,267 6,990 0 Geosciences research division 8,251 2,167 131 5,954 3,927 4,325 (0) Marine biology research division 6,810 1,777 229 4,804 2,690 4,165 45 Physical oceanography researchdivision -- -- -- -- -- -- --

Special research units

Center for atmospheric sciences -- -- -- -- -- -- -- Center for clouds, chemistry, andclimate 76 -- -- 76 16 61 --

Center for coastal studies 46 2 45 -- 2 45 -- Center for marine biotechnologyand biomedicine 3,660 552 25 3,083 2,137 1,523 --

Center for observation, -- modeling, and prediction 4 -- -- 4 -- 4 --

Committee on research 119 57 61 -- -- 119 -- Integrative oceanography division 10,404 1,950 162 8,292 5,073 5,330 0 Shipboard technical support 636 -- -- 636 65 571 -- The SIO department 23 13 -- 9 13 9 (0) Use of ships 20,267 206 1,812 18,249 157 20,151 41 Other 31 8 23 -- 7 23 --

Total 118,699 13,461 3,460 101,778 41,141 80,232 2,674

PUBLIC SERVICEBirch aquarium--museum 23 -- -- 23 17 6 -- Geophysics and planetary physics -- -- -- -- -- -- -- Scripps oceanographic society 0 -- -- 0 -- 0 --

Total 23 -- -- 23 17 6 --




36



ACADEMIC SUPPORTDirector's office 12,231 4,711 3,085 4,434 6,809 10,576 5,154 Birch aquarium--museum 5,382 22 3,993 1,367 2,454 3,070 142 InstitutesGeophysics and planetary physicsComputing ring (34) -- (37) 3 204 134 372 Data system (14) -- (14) -- 11 57 82 Orbit center 30 -- 30 -- 2 28 -- Support services 336 -- 336 -- 61 275 0

LaboratoriesMachine shop (52) -- (52) -- 644 589 1,286

Marine facilitiesShips operations 818 -- (138) 955 6,311 12,418 17,911 Radio station -- -- -- -- -- -- -- Marine facility shop (31) -- (31) -- 270 369 670 Weiss calibration -- -- -- -- -- -- --

Marine sciences developmentand outfitting shop 1,366 -- 1,366 -- 1,146 1,690 1,470

Research divisionsGeological research Support services 17 -- 17 0 7 12 2

Sio director-special events 57 -- -- 57 2 55 (0) Special research units

Center for atmospheric sciences -- -- -- -- -- -- -- Center for coastal studies 179 -- 179 -- 149 97 66 Center for marine biotechnology and biomedicine 0 -- 0 -- -- 0 --

Integrative oceanography (66) -- (66) -- 170 139 375 Marine biology researchSupport services 67 -- 67 -- 36 31 -- Instrument development group 738 -- 737 1 779 2,540 2,580 Physical oceanography research division support services (35) -- (35) -- 103 101 239

Total 20,990 4,733 9,439 6,818 19,158 32,181 30,349

Total Scripps Institutionof Oceanography 146,817 23,748 13,388 109,682 64,910 114,930 33,023

CAMPUSWIDE PROGRAMS

INSTRUCTIONSocial sciences--instruct funds 6 6 -- -- -- 6 -- Office of graduate studies and research -- -- -- -- -- -- -- Ucsd global seminars 555 -- 554 1 43 512 (0) Teaching assistant insurance 2,083 -- 2,083 -- -- 2,083 -- The preuss school 0 -- 0 -- -- 0 -- Tuition remission program 5,294 5,294 -- -- -- 5,294 -- Other (330) 54 (384) -- -- (330) -- Compensated absences accrual (486) 178 (511) (153) 11,868 (12,353) 0

Total 7,122 5,532 1,742 (152) 11,911 (4,789) 0

RESEARCHBiological sciences 47 47 -- -- 45 2 0 Graduate mentorship and dissertation 60 -- 60 -- -- 60 -- Committee on research -- -- -- -- -- -- -- Tuition remission program 660 -- 660 -- -- 660 -- Credits for disallowance (106) -- 3,519 (3,625) 15 (121) 0 Other (50) 64 303 (417) 24 (74) (0) Compensated absences accrual 2,846 (36) 787 2,095 16,521 (13,675) --

Total 3,457 74 5,330 (1,947) 16,605 (13,148) 0




37



PUBLIC SERVICECommunity college transfer 433 433 -- -- 209 224 -- Early outreach programs 1,429 721 108 601 876 553 -- Sponsored education program--medical center 4 -- 4 -- -- 6 2

Office of graduate studies and research 40 40 -- -- 3 37 (0) Television channel 35 493 -- 398 95 434 360 301 The preuss school 7,148 856 60 6,232 3,649 3,499 -- University events 1,686 10 1,338 338 714 1,114 142 Work study programcontracting agencies 257 -- 88 168 256 1 --

Other (29) (8) (16) (5) -- (29) (0) Compensated absences accrual 44 (69) (17) 130 416 (372) --

Total 11,505 1,982 1,963 7,559 6,557 5,394 445

ACADEMIC SUPPORT Academic business office conference 13 0 13 -- 4 9 0 Graduate admissions information system 542 174 368 -- 271 271 -- Innovative instructional project 27 24 -- 2 18 9 -- Library 31,619 22,791 7,323 1,505 15,115 16,504 -- Media services 629 634 (5) -- 387 247 5 Office of academic support andinformation services 1,602 723 612 267 1,027 575 --

Office of graduate studies and research 1,808 1,489 155 164 1,076 732 0 Office of international education 183 178 -- 5 111 72 -- Playback center -- -- -- -- -- -- -- Office of technology licensing 8,809 -- 8,809 -- -- 8,809 -- Teaching assistant training program 219 218 -- 0 147 71 (0) Other (309) (251) (58) -- -- (309) -- Compensated absences accrual 489 333 82 75 8,809 (8,320) --

45,631 26,314 17,297 2,019 26,965 18,671 6

Total Other 67,715 33,903 26,333 7,479 62,037 6,129 451

SUMMER SESSION

INSTRUCTION 351 -- 351 -- 234 117 0

EXTENDED STUDIES AND PUBLIC PROGRAMS

INSTRUCTIONContinuing educationGeneral programs 10,220 -- 10,208 11 4,655 6,475 911

Professional programs 20,170 84 16,404 3,682 9,259 12,728 1,817 Other 4,860 -- 4,848 13 2,510 4,211 1,861

Total Extended Studies and Public Programs 35,250 84 31,460 3,706 16,425 23,414 4,589

UCSD MEDICAL CENTER 731,202 6,172 724,442 588 340,901 420,906 30,605

STUDENT SERVICES

ADMINISTRATIONAssistant vice chancellorsacademic services 7,419 946 183 6,289 2,142 5,277 -- university center 210 -- 210 -- 152 57 --

Advisory committee 27 -- 27 -- 23 3 -- Dean of student affairs 2,103 0 2,100 3 1,388 715 -- Student affairs special services 829 37 791 1 306 535 12

Total Administration 10,588 983 3,311 6,294 4,012 6,588 12




38



CULTURAL AND SOCIAL ACTIVITIESCultural activities 806 30 773 3 113 735 42

Housing services 153 13 138 2 105 79 31

Other social servicesAssociated students--government 1,995 4 1,975 16 510 1,513 28 Neuscience student activities -- -- -- -- -- -- -- Physics students support -- -- -- -- -- -- -- Resident hall advisors 65 -- 44 21 1,212 2,838 3,985 Student activities and programs 1,109 4 1,068 38 656 460 8 Student center 5,241 101 5,107 33 2,055 3,767 581 Student events 371 -- 371 -- -- 403 32 Student organizations 3,048 20 3,004 25 1,258 1,944 155

Total 11,829 129 11,568 132 5,691 10,926 4,788

Public ceremonies Graduation 73 -- 73 -- 0 73 --

Recreational programs Athletic recreation business office 1 -- 1 -- -- 1 -- Intercollegiate athletics 9,699 -- 9,390 310 4,139 5,751 191 Recreational athletic program 4,844 -- 4,792 52 3,152 1,831 139 Sports facilities 1,604 -- 1,594 11 631 1,233 259

Total 16,148 -- 15,776 372 7,922 8,816 589

Total Cultural and Social Activities 29,010 172 28,328 509 13,832 20,628 5,450

COUNSELING AND CAREER GUIDANCECounselingCounseling services 3,451 306 2,874 270 2,247 1,210 7 Early outreach programs 1,524 15 0 1,509 652 872 -- Orientation program 742 -- 740 2 96 644 (1) Special services 456 239 216 -- 314 141 -- Student affirmative action 164 4 157 3 119 44 0

Total 6,335 565 3,986 1,784 3,429 2,912 5

Disadvantaged student assistanceOffice for students with disabilities 672 678 (11) 5 422 262 12

Foreign student programsInternational studies 1,150 8 1,136 5 806 359 16

PlacementCareer planning and placement center 1,857 1 1,798 58 1,054 813 10

Total Counseling and Career Guidance 10,014 1,252 6,910 1,852 5,711 4,346 44

FINANCIAL AID ADMINISTRATIONGraduate student programs 418 -- 418 -- 286 133 -- Student financial services 2,655 2,309 330 16 1,709 946 --

Total Financial Aid Administration 3,073 2,309 748 16 1,994 1,079 --

STUDENT ADMISSIONS AND RECORDSAdmissions office 3,221 3,037 166 18 1,966 1,255 0 Educational testing 0 -- 0 -- -- 0 -- Registrar's office 2,579 2,134 430 15 1,650 931 2

Total Student Admissions and Records 5,800 5,171 596 33 3,616 2,186 2

STUDENT HEALTH SERVICES 8,457 -- 8,441 16 4,042 4,438 23




39



CONTRACTS AND GRANTS ADMINISTRATION 0 (23) 103 (80) -- 0 (0)

COMPENSATED ABSENCES ACCRUAL 207 84 (84) 206 2,069 (1,862) 0

EDUCATIONAL FEE EXPENSE PRORATION -- (9,928) 9,928 -- -- -- --

Total Student Services 67,148 20 58,281 8,847 35,276 37,402 5,530

INSTITUTIONAL SUPPORT

EXECUTIVE MANAGEMENTChancellor and vice chancellorsChancellor's office 2,533 2,375 103 55 1,768 768 2 Chancellor research 2,430 1,677 754 -- 1,658 772 -- Academic affairs 6,264 5,988 267 9 4,277 2,007 20 Business affairs 2,058 1,695 362 -- 892 1,166 -- Development and university relations 4,084 7 3,458 619 2,729 1,355 -- Resource management and planning 926 628 227 71 455 470 -- Undergraduate affairs 1,243 1,143 98 1 912 331 --

Total 19,537 13,513 5,270 754 12,692 6,868 22

Academic senate 780 758 22 -- 505 275 --

Office of the campus counsel 758 758 0 -- 561 197 --

Planning and budgetingResource management 1,806 1,510 296 -- 1,281 526 0 Planning office 2,845 2,555 289 1 1,941 904 0

Total 4,652 4,065 586 1 3,222 1,430 0

Total Executive Management 25,727 19,094 5,878 756 16,979 8,770 22

FISCAL OPERATIONSBad debts and collections 1,051 -- 1,051 -- -- 1,051 --

Business and financial services 11,223 3,365 7,841 17 8,798 6,574 4,149 Cashiers office 553 494 59 -- 341 212 0

Total 11,776 3,859 7,900 17 9,139 6,786 4,149

Conflict of interest 2,590 -- 2,590 0 1,817 773 --

Audit and management advisory services 1,518 1,463 56 -- 1,455 677 614

Total Fiscal Operations 16,936 5,322 11,596 18 12,411 9,287 4,763

GENERAL ADMINISTRATIVE SERVICESEnvironmental health and safetyHealth and safety 7,301 679 6,618 4 5,151 3,451 1,301 Lifeguard service 178 -- 178 -- -- 178 --

Total 7,479 679 6,796 4 5,151 3,629 1,301

Information systemsAdministrative computing 13,984 8,803 5,178 4 7,751 6,605 372

PersonnelAffirmative action programs 485 334 150 1 263 222 0 Employee assistance program 467 -- 467 -- 316 151 (0) Human resources 6,255 4,024 2,230 1 9,643 3,816 7,203

Total 7,207 4,358 2,847 2 10,222 4,188 7,203




40



OtherAdministrative records 734 626 108 -- 390 349 5 Association memberships 275 275 -- -- -- 275 -- Campus sculpture collection 349 200 9 139 135 213 -- Campus-wide employee supportprogram (2,742) -- (2,742) -- -- -- 2,742

Campus-wide program expenses 210 1,328 (1,118) -- -- 210 -- Clinical science building 355 -- 355 -- -- 355 -- Debt service insurance premium 60 -- -- 60 -- 60 -- Deep sea drilling projectbuilding lease 2 -- 2 -- -- 2 --

Estancia la jolla hotel and spa 8 -- 8 -- -- 8 -- Foreign scholars program 533 495 34 4 606 276 348 President emeritus 75 -- 75 -- 41 34 (0) Real estate development 1,190 573 616 1 831 359 -- Retirement restoration plan 415 -- -- -- -- -- -- -- Science research park ground lease 111 -- 111 -- -- 124 13 Staff association programs 56 -- 56 -- -- 56 -- Staff recognition awards 11 11 -- -- 10 1 -- Interest refunds to agencies (397) -- (397) -- -- (397) -- Student corps services (14) -- (14) -- 52 65 131 Technology transfer and -- -- -- -- -- intellectual property services 2,874 943 1,930 1 2,015 858 --

Torrey pines center south 945 1,283 (338) -- -- 1,295 351 Other support 1,312 -- 1,312 -- -- 1,312 --

Total 5,946 5,733 7 205 4,081 5,454 3,590

Total General Administrative Services 34,616 19,573 14,828 215 27,205 19,876 12,466

LOGISTICAL SERVICESConstruction management 9 -- 9 -- 4,134 7,880 12,006

Media center (30) -- (34) 4 353 681 1,064

Imprints (222) 115 (340) 2 1,130 2,377 3,729

Garage and transportationCampus shuttle -- -- -- -- -- 35 35 Intercampus bus service 48 48 -- -- (0) 48 -- Parking citation collection 1,131 -- 1,131 -- -- 1,131 -- Transportation services-central garage (643) -- (643) 0 677 2,770 4,090

Total 536 48 488 0 677 3,984 4,124

Mail and messenger services 39 (9) 39 9 582 1,979 2,522

Materiel managementChemistry storehouse (16) -- (16) -- 82 451 549 BFS--sale of surplus property 261 (2) 263 -- 259 210 208 BFS--purchasing 1,863 1,362 501 -- 1,709 843 689 BFS--receiving 1,086 863 223 -- 565 522 -- BFS--storehouse self-storage facility -- -- -- -- -- -- -- BFS--storehouse 119 -- 119 -- 660 7,491 8,032

Total 3,313 2,223 1,090 -- 3,275 9,516 9,478

Police 4,425 2,516 1,894 15 4,512 2,244 2,331

Total 4,425 2,516 1,894 15 4,512 2,244 2,331

Telecommunications services (2,290) 505 (2,797) 2 5,712 14,882 22,884

Total Logistical Services 5,809 5,398 382 28 20,022 42,861 57,075




41



COMMUNITY RELATIONSDevelopment Alumni affairs office 2,698 21 2,373 305 1,245 1,496 43 Board of overseers -- -- -- -- -- -- -- Fund raising activitiesCancer center 3 -- -- 3 -- 3 -- Social sciences 137 133 (1) 5 67 70 --

General campus 9,727 -- 8,247 1,481 5,288 4,546 107 School of medicine 719 -- 719 -- 444 275 0 School of pharmacy 19 -- 19 -- 0 19 0

Total 13,304 153 11,357 1,794 7,045 6,409 150

University communications 2,027 1,083 924 19 1,437 589 --

Publications office 755 433 322 -- 558 757 560

Total Community Relations 16,085 1,668 12,603 1,813 9,040 7,755 710

EDUCATIONAL FEE EXPENSEPRORATION -- (14,946) 14,946 -- -- -- --

CONTRACTS AND GRANTS ADMINISTRATION 2,023 1,308 715 -- -- 2,023 --

COMPENSATED ABSENCES ACCRUAL (2,658) (2,242) (269) (147) 6,421 (9,078) (0)

Total Institutional Support 98,508 35,175 60,646 2,687 92,432 82,176 76,100

OPERATION AND MAINTENANCE OF PLANTAdministration 3,266 1,886 1,375 4 3,217 3,933 3,884 Building maintenance 10,290 10,208 82 -- 2,329 11,632 3,670 Chancellor's house maintenance 114 -- -- 114 2 113 -- Deferred maintenance projects 3,803 688 3,114 -- -- 3,803 -- EHS hazardous waste disposal 2,288 1,539 748 1 821 2,650 1,183 Grounds maintenance 2,664 2,658 5 -- 2,197 5,020 4,553 Janitorial service 7,198 7,324 (126) -- 4,632 9,583 7,017 Plant service (345) -- (346) 1 3,587 22,596 26,528 Purchased utilities 28,541 28,184 358 -- 1,551 36,464 9,473 Refuse disposal 403 400 3 -- 87 399 84 Special projects -- -- -- -- -- -- -- Utilities operation 6,608 1,766 4,842 -- -- 6,608 -- Educational fee expense proration -- (15,409) 15,409 -- -- -- -- Contracts and grants administration (36) 9 (45) -- -- (36) -- Compensated absences accrual 41 (61) 102 -- 782 (742) 0

Total Operation and Maintenanceof Plant 64,834 39,192 25,521 121 19,204 102,023 56,393


Student financial aid 182,839 13,224 77,264 92,350 725 182,116 2

Scholarship allowance (88,690) -- (88,690) -- -- (88,690) --

Total Student Financial Aid 94,148 13,224 (11,426) 92,350 725 93,426 2




42



AUXILIARY ENTERPRISES

RESIDENCE AND DINING HALLSAdministration (150) -- (153) 3 10,652 17,453 28,256 Auxiliary enterprises manager 287 -- 284 3 1,072 1,111 1,896 Catering and food services 643 -- 629 13 658 1,235 1,251 Club med snack bar 206 -- 205 2 65 142 1 Coast apartments 1,075 -- 1,075 -- 134 941 -- Eleanor roosevelt residence hall 1,393 -- 1,393 -- -- 1,558 165 Faculty apartments 450 -- 450 -- -- 450 -- La jolla del sol apartments 2,037 -- 2,037 -- 394 1,643 -- Marshall college apartments --unit I 1,338 -- 1,338 -- 67 1,507 236 Marshall college apartments --unit II 5,034 -- 4,971 64 1,042 4,153 160 Marshall college residence hall--unit III 5,999 -- 5,944 55 1,366 4,962 330 Matthews apartments 3,417 -- 3,381 36 648 2,901 132 Mesa apartments--unit I 764 -- 764 -- -- 764 -- Mesa apartments--unit II 879 -- 879 -- -- 879 -- Mesa apartments--unit III 1,337 -- 1,337 -- -- 1,337 -- Muir residence hall--unit I 2,497 -- 2,497 -- 73 2,738 315 Muir residence hall--unit II 1,885 -- 1,885 -- -- 1,940 55 One miramar administration and clerical 1,828 -- 1,828 -- 230 1,598 -- Pepper canyon apartments 2,265 -- 2,265 -- -- 2,578 313 Revelle residence hall--unit I 6,592 -- 6,523 69 2,246 6,552 2,205 Revelle residence hall--unit II 1,687 -- 1,687 -- -- 1,866 179 Roosevelt international house apartments 2,780 -- 2,780 -- -- 3,093 313 Roosevelt residence hall 5,557 -- 5,550 8 1,160 5,033 636 Scripps lunch room 0 -- 0 -- -- 0 -- South mesa apartments 1,069 -- 1,069 -- -- 1,069 -- Village West apartments 5,075 -- 5,072 2 942 4,300 168 Warren college apartments 2,813 -- 2,813 -- -- 3,125 311 Warren college residence hall 6,022 -- 5,976 46 1,281 5,189 448 Warren graduate student apartments 718 -- 718 -- 71 647 (0)

Total 65,498 -- 65,198 300 22,102 80,764 37,367

OTHERBike shop 246 -- 245 1 82 284 120 Birch aquarium museum and bookshop 972 -- 971 2 219 758 5 Birch aquarium-splash café 10 -- 10 -- -- 10 -- Bookstore 24,688 -- 24,638 49 4,141 30,078 9,531 Day care center 3,213 -- 2,979 234 1,662 1,774 222 Grove cafe 147 -- 145 2 58 89 -- Mac's place -- -- -- -- -- -- -- Muir college sundry shop 145 -- 141 4 52 98 5 Parking operations 10,006 1 9,953 52 4,842 13,973 8,810 Rimac concessions -- -- -- -- -- -- -- Price center operations -- -- -- -- --

Game room (227) -- (230) 3 21 8 256 Mail services 402 -- 397 5 333 463 395

Vanpool program 3,009 -- 3,008 1 171 5,466 2,628 Vending machine operations 13 -- 13 -- -- 13 -- Contracts and grants administration (209) -- (209) -- (1,887) 1,678 -- Compensated absences accrual 326 -- 326 -- 2,194 (1,868) --

Total 42,741 1 42,386 353 11,888 52,823 21,971

Total Auxiliary Enterprises 108,239 1 107,584 654 33,990 133,587 59,338

ELIMINATED CAPITALEXPENDITURES (65,456) (14,792) (23,248) (27,416) (6,897) (58,560) 0

Total Current Funds Expenditures 2,552,747$ 329,184$ 1,464,780$ 758,783$ 1,394,308$ 1,524,851$ 366,413$

CURRENT FUNDS EXPENDITURESBY DEPARTMENT – FINANCIAL AID



Current funds Expenditures By Department-Financial Aid(UNAUDITED)

44



WagesOther

Expenditures RechargesGeneral Designated


GRADUATE SCHOOL OF INTERNATIONALRELATIONS AND PACIFIC STUDIES 461$ --$ 153$ 308$ --$ 461$ --$

JACOBS SCHOOL OF ENGINEERINGMechanical and aerospace engineering 583 98 137 348 68 515 -- Bioengineering 1,186 200 -- 986 -- 1,186 -- California institute--telecommunications

and information technology 94 -- -- 94 1 93 -- Computer science and engineering 204 17 18 169 -- 204 -- Electrical and computer engineering 668 17 4 647 7 661 -- Structural systems project 277 4 98 175 -- 277 --

Total 3,012 336 257 2,419 76 2,936 --

RADY SCHOOL OF MANAGEMENT 1,136 -- 1,057 79 -- 1,136 --

SCHOOL OF MEDICINEDean's office 7,560 -- 3,346 4,214 -- 7,560 -- Anesthesiology 2 -- 9 (7) -- 2 -- Chemistry--medical -- -- -- -- -- -- -- Cellular and molecular medicine 1,122 (2) 8 1,116 79 1,043 -- Family and preventive medicine 311 -- -- 311 -- 311 -- Medicine 3,536 -- 30 3,506 26 3,510 -- Neurosciences 1,536 -- 345 1,191 18 1,518 -- Outreach communication -- -- -- -- -- -- -- Organized research units

Cancer center 471 -- 3 468 4 467 -- Institute for research on aging 39 -- -- 39 -- 39 -- Research in biostructures-medical 40 -- -- 40 -- 40 --

Office of graduate studies and research -- -- -- -- -- -- -- Ophthalmology -- -- -- -- -- -- -- Pathology 904 -- 98 806 15 889 -- Pediatrics 177 -- 30 147 5 172 -- Pharmacology 1,428 3 120 1,305 (3) 1,431 -- Physical sciences 4 -- -- 4 -- 4 -- Psychiatry 868 -- 19 849 1 867 -- Radiology 84 -- -- 84 -- 84 -- Reproductive medicine 235 -- 9 226 -- 235 -- School Program-Other -- -- -- -- -- -- -- Surgery 236 -- 154 82 18 218 --

Total 18,553 1 4,171 14,381 163 18,390 --

SCHOOL OF PHARMACY ANDPHARMACEUTICAL SCIENCES 2,058 9 1,598 451 -- 2,058 --

CAMPUS-WIDE DEPARTMENTSAnthropology 5 -- -- 5 -- 5 -- Biological sciences 3,127 38 19 3,070 68 3,059 -- Chemistry and biochemistry 1,679 146 -- 1,533 66 1,613 -- Communication 5 -- -- 5 -- 5 -- Create 133 -- -- 133 -- 133 -- International studies 4 4 -- -- -- 4 -- Economics 37 3 -- 34 -- 37 -- Ethnic studies 11 11 -- -- -- 11 -- History 92 41 -- 51 -- 92 -- Literature 1 -- -- 1 -- 1 -- Mathematics 134 -- -- 134 -- 134 -- Music 87 19 1 67 4 83 -- Organized research units

CentersComparative immigration studies 48 48 -- -- 22 26 -- Energy research 1 -- -- 1 -- 1 -- Human development -- -- -- -- -- -- -- Iberian-latin american studies 163 24 (10) 149 -- 163 -- Magnetic recording 26 -- -- 26 -- 26 --



Current funds Expenditures By Department-Financial Aid(UNAUDITED)

45



WagesOther


Music experiment -- -- -- -- -- -- -- Research in language 281 -- -- 281 -- 281 -- Super Computer -- -- -- -- -- -- -- United states-mexican studies 427 340 -- 87 295 132 --

InstitutesBiomedical engineering -- -- -- -- -- -- -- Global conflict and cooperation -- -- -- -- -- -- -- Neural computation 50 -- -- 50 -- 50 --

Brain Mind -- -- -- -- -- -- -- Cognitive science 98 -- -- 98 -- 98 -- Education studies 166 -- -- 166 -- 166 -- Molecular medicine 46 -- -- 46 -- 46 -- Nano engineering 102 37 -- 65 -- 102 -- Philosophy -- -- -- -- -- -- -- Physicial science 20 -- -- 20 -- 20 -- Physics 80 -- -- 80 18 62 -- Political science 34 -- 3 31 -- 34 -- Psychology 272 224 -- 48 11 261 -- Social sciences 13 -- -- 13 -- 13 -- Sociology 30 30 -- -- -- 30 -- Theatre and dance 155 93 -- 62 1 154 -- Visual arts 30 4 -- 26 -- 30 --

Total 7,357 1,062 13 6,282 485 6,872 --

SCRIPPS INSTITUTION OF OCEANOGRAPHYMarine resources 224 -- -- 224 -- 224 -- Marine physical laboratory -- -- -- -- -- -- -- Research divisions

Geosciences research division -- -- -- -- -- -- -- Marine biology research division 352 -- -- 352 -- 352 -- Marine research division 12 -- -- 12 -- 12 --

Sea stipend 667 -- -- 667 -- 667 -- The SIO department 1,188 8 -- 1,180 -- 1,188 -- Integrated oceanographic division -- -- -- -- -- -- --

Total 2,443 8 -- 2,435 -- 2,443 --

OTHERAstrophysics and space -- -- -- -- -- -- -- Eleanor roosevelt college 22 -- -- 22 -- 22 -- Extension stipend 2 -- 2 -- -- 5 (2) Warren college 2 -- -- 2 -- 2 -- Office of graduate studies -- -- -- -- -- --

and research 24,892 8,878 10,982 5,032 1 24,891 -- Student financial services 122,877 2,930 59,008 60,939 -- 122,877 -- Summer session 23 -- 23 -- -- 23 --

Total 147,818 11,808 70,015 65,995 1 147,820 (2)

Subtotal Student Financial Aid 182,838 13,224 77,264 92,350 725 182,116 (2)

Less: scholarship allowance (88,690) -- (88,690) -- -- (88,690) --

Total Student Financial Aid 94,148$ 13,224$ (11,426)$ 92,350$ 725$ 93,426$ (2)$

CURRENT FUNDS EXPENDITURESBY FUND SOURCE



2009-2010

CURRENT FUNDS EXPEDITURES BY FUND SOURCE

(UNAUDITED)


Total Unrestricted Restricted

Salaries and

Wages

Other

Expenditures Recharges

GENERAL FUNDS (1)

Instruction 170,787$ 170,787$ -- 190,855$ (20,068) -- Research 24,779 24,779 -- 16,717 8,062 -- Public service 3,171 3,171 -- 1,270 1,901 -- Academic support 36,914 36,914 -- 29,317 7,596 -- Medical center 6,172 6,172 -- -- 6,172 -- Student services -- -- -- 6,773 (6,773) 0 Institutional support 35,086 35,086 -- 38,126 1,068 4,107 Operation and maintenance of plant 39,049 39,049 -- 11,637 54,887 27,474 Student financial aid 13,224 13,224 -- 325 12,899 -- Auxiliary enterprises 1 1 -- -- 1 --

Total General Funds 329,184 329,184 -- 295,020 65,745 31,581

TUITION AND FEES

Instruction 135,446 135,446 -- 28,452 117,767 10,773

Research 898 898 -- 687 214 4

Public service 1,007 1,007 -- 727 515 236 Academic support 13,438 13,438 -- 2,751 10,688 -- Medical centers -- -- -- -- -- -- Student services 45,649 45,649 -- 19,791 25,858 0 Institutional support 15,693 15,693 -- 190 15,502 --

Operation and maintenance of plant 15,720 15,720 -- -- 15,720 --

Student financial aid 7,582 7,582 -- -- 7,584 2 Auxiliary enterprises -- -- -- -- -- --

Total Tuition and Fees 235,433 235,433 -- 52,599 193,848 11,015

47



2009-2010


(UNAUDITED)



Salaries and

Wages

Other


FEDERAL GOVERNMENTAppropriationsResearch -- -- -- -- -- -- Public service -- -- -- -- -- -- Academic support -- -- -- -- -- --

Total -- -- -- -- -- --

GrantsInstruction 6,626 -- 6,626 1,937 4,689 -- Research 393,640 -- 393,640 183,598 210,083 41 Public service 2,782 -- 2,782 1,769 1,014 -- Academic support 4,419 -- 4,419 640 3,779 -- Medical centers 0 -- 0 0 -- -- Student services 5,558 -- 5,558 1,458 4,100 -- Institutional support 160 -- 160 91 70 -- Operation and maintenance of plant 6 -- 6 6 -- -- Student financial aid 74,686 -- 74,686 144 74,542 -- Auxiliary enterprises 654 -- 654 430 224 --

Total 488,533 -- 488,533 190,072 298,501 41

Contracts

Instruction -- -- -- -- -- -- Research 17,717 -- 17,717 9,865 7,852 -- Public service 162 -- 162 152 10 -- Academic support (42) -- (42) (42) -- -- Medical centers -- -- -- -- -- -- Student services -- -- -- -- -- -- Institutional support -- -- -- -- -- -- Operation and maintenance of plant -- -- -- -- -- -- Student financial aid -- -- -- -- -- --

Total 17,837 -- 17,837 9,976 7,862 --

Total Federal Government 506,370 -- 506,370 200,048 306,363 41

48



2009-2010


(UNAUDITED)



Salaries and

Wages

Other


SPECIAL STATE APPROPRI-ATIONS AND CONTRACTS (2)

Instruction 2,282 -- 2,282 676 1,605 -- Research 24,665 -- 24,665 12,337 12,328 -- Public service 579 -- 579 365 214 -- Academic support 957 -- 957 388 569 -- Medical centers -- -- -- -- -- -- Student services 1,128 -- 1,128 719 409 -- Institutional support 60 -- 60 -- 60 -- Operation and maintenance of plant (0) -- (0) -- (0) -- Student financial aid 5,887 -- 5,887 (20) 5,907 -- Auxiliary enterprises -- -- -- -- -- --

Total Special State Appropriations and Contracts 35,558 -- 35,558 14,465 21,093 --

LOCAL GOVERNMENT

Instruction 11 -- 11 1 10 --

Research 4,042 -- 4,042 2,363 1,678 -- Public service 6,515 -- 6,515 4,103 2,412 -- Academic support 8 -- 8 -- 8 -- Medical centers -- -- -- -- -- -- Student services 8 -- 8 6 2 -- Institutional support -- -- -- -- -- -- Operation and maintenance of plant -- -- -- -- -- -- Student financial aid -- -- -- -- -- -- Auxiliary enterprises -- -- -- -- -- --

Total Local Government 10,584 -- 10,584 6,474 4,110 --

PRIVATE GIFTS, GRANTS ANDCONTRACTS

Instruction 8,638 (3) 8,640 4,484 4,154 1 Research 174,289 2 174,286 90,624 83,735 71 Public service 1,795 -- 1,795 767 1,028 -- Academic support 1,863 2 1,862 769 1,094 -- Medical center 238 0 238 21 217 -- Student services 2,091 -- 2,091 565 1,526 -- Institutional support 3,604 1,005 2,599 3,480 123 -- Operation and maintenance of plant -- -- -- -- -- -- Student financial aid 10,202 -- 10,202 69 10,133 -- Auxiliary enterprises -- -- -- -- -- --

Total Private Gifts, Grants and Contracts 202,718 1,006 201,713 100,780 102,010 72

49



2009-2010


(UNAUDITED)



Salaries and

Wages

Other


ENDOWMENT AND SIMILAR FUNDS

Instruction 11,819 11,589 230 5,070 6,766 17 Research 8,325 6,431 1,895 3,627 4,698 -- Public service 319 234 85 179 183 42 Academic support 7,583 6,833 749 1,716 5,866 -- Medical center 0 0 -- -- 0 -- Student services 247 205 43 (216) 463 -- Institutional support 23,408 23,541 (133) 10,584 12,932 108 Operation and maintenance of plant 3,557 3,442 114 (412) 3,968 -- Student financial aid 2,495 919 1,575 70 2,425 -- Auxiliary enterprises 26 26 -- (1,887) 1,913 --

Total Endowment and Similar Funds 57,780 53,221 4,559 18,732 39,215 167

SALES AND SERVICES OFEDUCATIONAL ACTIVITIES

Instruction 165,759 165,759 -- 169,532 43,250 47,022 Research 765 765 -- 504 262 1 Public service 881 881 -- 481 543 142 Academic support 125,293 125,293 -- 87,896 96,571 59,174 Student services 3,412 3,412 -- 1,702 2,018 307 Institutional support 143 143 -- 23 120 0 Operation and maintenance of plant -- -- -- -- -- -- Student financial aid 332 332 -- 136 197 -- Auxiliary enterprises -- -- -- -- -- --

Total Sales and Services of Educational Activities 296,587 296,587 -- 260,273 142,960 106,646

SALES AND SERVICES OFAUXILIARY ENTERPRISES

Instruction -- -- -- -- -- -- Academic support 45 45 -- -- 45 -- Student services 1,297 1,297 -- 537 805 45 Institutional support -- -- -- -- -- -- Operation and maintenance of plant -- -- -- -- -- -- Student financial aid (20,541) (20,541) -- -- (20,541) -- Auxiliary enterprises 105,511 105,511 -- 33,349 126,647 54,485

Total Sales and Services of Auxiliary Enterprises 86,312 86,312 -- 33,886 106,957 54,530

50



2009-2010


(UNAUDITED)



Salaries and

Wages

Other


SALES AND SERVICES OF MEDICAL CENTER 714,025 714,025 -- 340,680 403,832 30,488

OTHER SOURCES

Instruction 4,352 4,352 -- 2,259 2,145 51 Research 16,578 16,578 -- 1,670 17,646 2,738 Public service 270 270 -- 185 125 40 Academic support 3,552 3,552 -- 7,941 13,703 18,092 Medical center 300 300 -- 198 219 117 Student services 7,490 7,490 -- 3,919 8,747 5,177 Institutional support 24,818 24,818 -- 39,537 57,144 71,863 Operation and maintenance of plant 6,348 6,348 -- 7,973 27,294 28,919 Student financial aid 280 280 -- -- 280 -- Auxiliary enterprises 2,147 2,147 -- 2,098 4,903 4,853

Total Other Sources 66,135 66,135 -- 65,780 132,205 131,850

RESERVES

Instruction 8,076 8,076 -- 4,854 3,222 -- Research 283 283 -- 175 108 -- Public service -- -- -- -- -- -- Academic support 2,274 2,274 -- 119 2,155 -- Medical centers 179 179 -- -- 179 -- Student services 120 120 -- 22 97 -- Institutional support 1,436 1,436 -- 401 1,057 22 Operation and maintenance of plant 6 6 -- -- 6 -- Student financial aid 0 0 -- -- 0 -- Auxiliary enterprises (313) (313) -- -- (313) --

Total Reserves 12,061 12,061 -- 5,571 6,511 22

Total Current Funds Expenditures 2,552,747$ 1,793,964$ 758,783$ 1,394,308$ 1,524,851$ 366,413$

(1) Excludes State Specific General Funds

(2) Includes State Specific General Funds

51

CURRENT FUNDS EXPENDITURES BY EXPENDITURE CATEGORY BY FUND SOURCE



2009-2010

CURRENT FUNDS EXPENDITYRES BY EXPENDITURE CATEGORY BY FUND SOURCE

(UNAUDITED)

Salaries Employee Supplies

Total and Wages Benefits and Services Travel

TUITION AND FEES

Regular session 188,779$ 30,259$ 6,981$ 149,711$ 1,828$

Summer session 9,876 4,391 515 4,868 102

University extension and continuing education 36,778 17,949 4,187 13,654 988

Total 235,433 52,599 11,683 168,233 2,918

FEDERAL GOVERNMENT

Grants 488,533 190,072 41,101 247,032 10,328

Contracts 17,837 9,976 2,158 5,095 608

Total 506,370 200,048 43,259 252,127 10,936

STATE GOVERNMENT

Appropriations and contracts 35,558 14,465 2,878 17,655 560

General 329,184 295,020 60,505 (30,354) 4,013

Total 364,742 309,485 63,383 (12,699) 4,573

LOCAL GOVERNMENT 10,584 6,474 1,846 1,748 516

PRIVATE GIFTS, GRANTS AND CONTRACTS

Gifts 50,687 23,212 3,872 20,409 3,194

Grants 41,216 18,402 4,970 16,806 1,038

Contracts 110,815 59,166 12,786 35,351 3,512

Total 202,718 100,780 21,628 72,566 7,744

ENDOWMENT AND SIMILAR FUNDS 57,780 18,733 8,169 29,190 1,688

SALES AND SERVICES OF EDUCATIONAL ACTIVITIES

Medical group activities 273,136 220,725 33,890 15,480 3,041

Other 23,451 39,547 12,009 (29,424) 1,319

Total 296,587 260,272 45,899 (13,944) 4,360

SALES AND SERVICES OF AUXILIARY ENTERPRISES

Parking operations 11,339 2,916 1,355 6,867 201

Residence and dining halls 59,190 19,521 8,200 31,130 339

Bookstore 25,655 4,309 1,549 19,779 18

Other (9,872) 7,140 21 (17,077) 44

Total 86,312 33,886 11,125 40,699 602

SALES AND SERVICES OF UCSD MEDICAL CENTER 714,025 340,680 82,128 290,202 1,015

OTHER SOURCES 66,135 65,780 21,315 (25,512) 4,552

RESERVES 12,061 5,571 1,411 4,698 381

Total Current Funds Expenditures 2,552,747$ 1,394,308$ 311,846$ 807,308$ 39,285$

Note: The Schedule of Current Funds Expenditures by Expenditure Category by Fund Source reflects amounts net of the reclassification of capital expenditures and scholarship allowances.

53

CURRENT FUNDS EXPENDITURES BY DEPARTMENT – LOC “O”


University of California, San Diego - Location "O"

2009 - 2010

CURRENT FUNDS EXPENDITURES BY DEPARTMENT

(UNAUDITED)



Salaries and

Wages

Other


RESEARCH

Global conflict 34$ 34$ --$ --$ 33$ 1$ --$ White mountain research station 682 678 4 -- 648 34 --

Total 716 712 4 -- 681 35 --

PUBLIC SERVICE

Mathematics diagnostic testing project 43 -- 43 -- 4 39 --

ACADEMIC SUPPORT

White mountain research station 128 -- 128 -- -- 227 99


Organized research unit California space -- -- -- -- -- -- --

Total Current Funds Expenditures 887$ 712$ 175$ --$ 685$ 301$ 99$

Note: Location "O" activity represents expenditures for U.C. Office of the President programs conducted at the San Diego campus. This activity is not included in the campus financialschedule totals.

55

LONG-TERM DEBTSCHEDULES


2009 - 2010

COMBINED SCHEDULE OF LONG-TERM DEBT

(Dollars in Thousands) FOR THE SAN DIEGO AND OFFICE OF THE PRESIDENT HELD DEBT

(UNAUDITED)

Outstanding Outstanding

Interest Maturity Recorded at Recorded at Total

Rate Years the campus UCOP June 30, 2010

Capital lease obligations 2.3-11.8% 2010-2030 64,506 207,766 272,272

Mortgages and other borrowings various 2010-2012 2,124 19,831 21,955

Revenue bonds

Medical center 5.1-10% 2010-2047 187,480 -- 187,480

General revenue bonds 4.9% 2010-2040 -- 1,085,399 1,085,399

Multi-purpose projects 5.1% 2009-2038 -- 55,955 55,955

Total External Long Term Debt 254,110$ 1,368,951$ 1,623,061$

Regents' loans 6.5% 2010-2014 590$ --$ 590$

Total Long Term Debt $254,700 $1,368,951 $1,623,651

Note: in some cases, the interest rate represents the weighted average rate.

Note: Regents' Loans (Internal borrowings) not reflected on Statement of Net Assets (page3)

(Dollars in Thousands) (UNAUDITED)

Current Portion of Long Term Debt 11,569$ 38,994$ 50,563$

Long Term Debt 242,541 1,329,957 1,572,498

Total Long Term Debt 254,110$ 1,368,951$ 1,623,061$

SUMMARY OF CURRENT AND NONCURRENT LIABILITIES

57


Univeristy of California, San Diego

2009 - 2010

SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT

RECORDED AT OFFICE OF THE PRESIDENT

(UNAUDITED)

Outstanding Additions/ Outstanding FY 09/10

July 1, 2009 Adjustments Repayments June 30, 2010 Interest

Mortgages and Other Borrowings

Cardiovascular center/thornton expansion --$ 55,124$ 55,124$ $ -- --$

Cogeneration plant expansion 6,191 0 6,191 -- --

Health sciences biomed research facility -- 2,101 2,101 -- --

Health sciences graduate housing 8,125 501 8,626 -- --

Muir college apartments 2,002 500 2,502 -- --

Muir stewart commons renovation 1,302 500 1,761 41 --

North campus housing, phase 2 9,039 500 9,539 -- --

Original student center expansion 6,286 -- -- 6,286 --

Revelle college apartments 3,004 10,500 -- 13,504 --

Telemed & prime-heq education facility 1,565 (2) 1,563 -- --

Total Mortgages and Other Borrowings 37,514 14,600 32,283 19,831 --

Capital Lease Obligations

Bonner hall improvements 4,754 -- 254 4,500 219

California institute of telecommunications and

information technologies, series c (2005) 52,990 -- 1,520 51,470 2,604

Central library addition 26,763 -- 1,631 25,132 914

Engineering building unit II, series b (1993) & a (2001) 13,417 -- 950 12,467 689

Engineering building unit III B, series f (2004) 33,955 -- 945 33,010 1,658

Graduate school of international relations and

pacific studies--robinson complex 2,758 -- 406 2,352 306

Management school facility phase 2 -- 30,265 -- 30,265 --

Medical center inpatient tower completion 31,578 -- 1,923 29,655 1,078

Medical center north annex seismic replacement 4,435 -- 235 4,200 203

Scripps institution of oceanography pier and

seawater holding tanks 1,477 -- 217 1,260 164

Social sciences building construction 6,350 -- 920 5,430 316

Visual arts facility 8,546 -- 521 8,025 292

Total Capital Lease Obligations 187,023 30,265 9,522 207,766 8,443

Revenue Bonds

Variable Rate Demand (Pool 4)

Deferred maintenance 3,140 -- -- 3,140 --




Gilman parking -- -- -- -- --

Pangea parking -- -- -- -- --

Torrey pines center south -- -- -- -- --


Total Pool 6 3,322 -- -- 3,322 --




W. m. keck building (fmri) 121 -- 59 62 5

W. m. keck building equipment (fmri) 531 -- 170 361 18

Total Pool 9 652 -- 229 423 23


Eleanor roosevelt college housing and dining 40,391 -- 1,761 38,630 1,873

Powell-focht bioengineering hall 3,056 -- 133 2,923 142 Science research park infrastructure 1,816 -- 79 1,737 84

Total Pool 10 45,263 -- 1,973 43,290 2,099

Revenue Bonds (continued)

General Revenue Bond (2003 A)

Bookstore 2,550 -- 270 2,280 127

58



2009 - 2010



(UNAUDITED)



Cellular and molecular medicine east 17,914 -- 913 17,001 899

La jolla del sol 15,684 -- 1,663 14,021 781

North campus recreation area 2,136 -- 227 1,909 106

Parking and roadway improvements, phase I (pool 1) 2,535 -- 269 2,266 126

Parking and roadway improvements (pool 1b) 12,968 -- 965 12,003 651

Price center 5,888 -- 300 5,588 288

Roger and ellen revelle laboratory 3,088 -- 146 2,942 155

Student residence halls and apartments 16,164 -- 1,714 14,450 805

UCHS (originally series a) 9,011 -- 1,358 7,653 445

UCHS refurbishment (pool 1) 2,552 -- 270 2,282 127

Total General Revenue Bond (2003 A) 90,490 -- 8,095 82,395 4,510

General Revenue Bond (2003 B)

Biology field station/site development 2,324 -- 121 2,203 114

Campus ambulatory care center 2,073 -- 108 1,965 101

Campus services complex, phase I 3,127 -- 163 2,964 153

Clinical sciences building 11,208 -- 585 10,623 548

Early childhood education center 1,222 -- 64 1,158 60

Early childhood education center expansion 755 -- 39 716 37

Managed care 664 -- 35 629 32

Medical center ambulatory care center 6,837 -- 357 6,480 334

Medical center cardiac care unit expansion

and modernization 1,792 -- 94 1,698 88

Medical center eleventh floor operating room 882 -- 46 836 43

Medical center outpatient center renovations

and cardiac catheterization suite expansion 3,044 -- 159 2,885 149

Medical center west wing renovations 1,087 -- 254 833 50

Parking and roadway improvements, phase III 2,337 -- 122 2,215 114

Shiley eye center 2,997 -- 157 2,840 147

Torrey pines center north 8,648 -- 452 8,196 423

Torrey pines center south 5,598 -- 292 5,306 274

Total General Revenue Bond (2003 B) 54,595 -- 3,048 51,547 2,667

General Revenue Bond (2005 C)


information technologies (cal it2) 18,389 -- 112 18,277 873

Student Academic Services Facility 948 -- 233 715 45

Miramar warehouse 6,262 -- 112 6,150 297

Multi-purpose building 17,469 -- 311 17,158 830

Skaggs school of pharmacy and pharmaceutical sciences 11,918 -- 212 11,706 566

Rebecca & john moores ucsd cancer center 42,783 -- 762 42,021 2,032

Total General Revenue Bond (2005 C) 97,769 -- 1,742 96,027 4,643

General Revenue Bond (2005 D)

Central utilities plant steam turbine generator and chiller 4,911 -- 299 4,612 190

General Revenue Bond (2005 E)

Deferred maintenance A 199 -- 199 -- 10

Deferred maintenance B 400 -- 201 199 20

Total General Revenue Bond (2005 E) 599 -- 400 199 30

General Revenue Bond (2005 G)

Student academic services facility 3,824 -- -- 3,824 183

General Revenue Bond (2005 I)


information technologies (cal it2) 948 -- 233 715 45

Student academic services facility 214 -- 53 161 10

Total General Revenue Bond (2005 I) 1,162 -- 286 876 55

General Revenue Bond (2007 J)

Central utilities cogeneration addition 25,977 -- 37 25,940 1,206

59



2009 - 2010



(UNAUDITED)



Eleanor roosevelt college housing and dining 46,644 -- 81 46,563 2,134

Gilman parking 17,082 -- 468 16,614 792

Torrey pines center north - parking 11,110 -- 304 10,806 515

Torrey pines center south 17,105 -- 469 16,636 793

W. m. keck building (fmri) 2,882 -- 3 2,879 133

W. m. keck building equipment (fmri) 721 -- -- 721 36

Powell-focht bioengineering hall 3,529 -- 6 3,523 161

Science research park infrastructure 2,097 -- 4 2,093 96

Leichtag family foundation biomedical building 36,885 -- 60 36,825 1,715

Science and engineering research facility 20,528 -- 908 19,620 968

Total General Revenue Bond (2007 J) 184,560 -- 2,340 182,220 8,549

General Revenue Bond (2007 K)

Nierenberg hall 2,225 -- 96 2,129 108

Recreational/intramural and athletic complex 22,304 -- 960 21,344 1,085

Warren college residence halls 25,157 -- 1,083 24,074 1,224

Total General Revenue Bond (2007 K) 49,686 -- 2,139 47,547 2,417

General Revenue Bond (2008 L)

SIO storm/seawater management 7,831 (131) -- 7,700 373

General Revenue Bond (2009 O)

Deferred maintenance 9,315 -- -- 9,315 532

Housing and dining services administration building 22,510 -- -- 22,510 1,359

North campus housing 112,480 -- -- 112,480 6,792

Robert paine scripps center 2,905 -- -- 2,905 176

San diego supercomputer center expansion 45,865 -- -- 45,865 2,769

University centers expansion/renovation 65,885 -- -- 65,885 3,978

Total General Revenue Bond (2009 O) 258,960 -- -- 258,960 15,606

General Revenue Bond (2009 P)

Campus energy conservation, series c 1,152 -- 1,152 -- 7

W. m. keck building equipment (fmri) 1,020 -- -- 1,020 44

Leichtag family foundation biomedical building 5,679 -- 1,066 4,613 204

Total General Revenue Bond (2009 P) 7,851 -- 2,218 5,633 255

General Revenue Bond (2009 Q)

Cogeneration plant expansion -- 5,680 -- 5,680 209

Health sciences biomedical research facility -- 1,590 -- 1,590 59

Health sciences graduate and professional student -- 6,955 -- 6,955 257

housing

Marine ecosystem sensing laboratory -- 65 -- 65 2

Muir college apartments -- 1,370 -- 1,370 51

Muir stewart commons dining renovation -- 1,080 -- 1,080 40

North campus housing phase 2 -- 10,240 -- 10,240 379

Revelle college apartments -- 2,430 -- 2,430 90

SEP program: recreation fee -- 270 -- 270 9

SEP program: state operating -- 11,500 -- 11,500 381

Telemedicine and prime-HEq ed facility -- 1,590 -- 1,590 58

Total General Revenue Bond (2009 Q) -- 42,770 -- 42,770 1,535

General Revenue Bond (2009 R)

Cogeneration plant expansion -- 5,690 -- 5,690 234

Health sciences biomedical research facility -- 13,510 -- 13,510 578

Health sciences graduate and professional student -- 58,645 -- 58,645 2,508

housing

Marine ecosystem sensing laboratory -- 560 -- 560 24

Muir college apartments -- 11,655 -- 11,655 498

Muir stewart commons dining renovation -- 8,905 -- 8,905 381

North campus housing phase 2 -- 83,215 -- 83,215 3,558

Revelle college apartments -- 15,790 -- 15,790 674

Telemedicine and prime-HEq ed facility -- 5 -- 5 --

60



2009 - 2010



(UNAUDITED)



Total General Revenue Bond (2009 R) -- 197,975 -- 197,975 8,455

General Revenue Bond (2009 S)

Biology field station -- 161 -- 161 --

Campus energy conservation, phase1 -- 1,042 -- 1,042 --

Campus services complex, phase 1 -- 216 -- 216 --

Clinical sciences building -- 775 -- 775 --

Central utilities cogeneration addition -- 578 -- 578 --

Central utilities plant steam turbine generator and chiller -- 356 -- 356 -- Functional mri center -- 99 -- 99 --

Miramar warehouse -- 235 -- 235 -- Multipurpose building -- 655 -- 655 --

Pharmaceutical sciences building -- 447 -- 447 --

Nierenberg hall -- 135 -- 135 --

Robert paine scripps center -- 70 -- 70 -- San diego dm & fr program, fy 06-07 -- 213 -- 213 --

Science research park infrastructure -- 47 -- 47 --

SIO storm/seawater management -- 168 -- 168 --

Student academic services facility -- 371 -- 371 -- San diego supercomputer center expansion -- 1,111 -- 1,111 --

Torrey pines center-north -- 598 -- 598 --

Torrey pines center-south -- 1,168 -- 1,168 --

Rebecca & john moores ucsd cancer center -- 1,605 -- 1,605 --

Total General Revenue Bond (2009 S) -- 10,050 -- 10,050 --

LPR (2005 B)

Hopkins Parking Structure 21,102 -- 153 20,949 1,016

LPR (2005 C)

Hopkins Parking Structure 211 -- 211 -- 11

LPR (2007 D)

East Campus Graduate Housing 72,115 -- -- 72,115 3,552

Total Revenue Bonds 913,823 250,664 23,133 1,141,354 56,169

Certificates of Participation

Campus energy conservation, series c -- -- -- -- --

Central utilities cogeneration addition, series a 659 -- 659 -- 26

Total Certificates of Participation 659 -- 659 -- 26

Total Long Term Debt Recordedat the Office of the President 1,139,019$ 295,529$ 65,597$ 1,368,951$ 64,638$

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University of California, San Diego 2009 - 2010

SCHEDULE OF THE SAN DIEGO CAMPUS LONG TERM DEBT(Dollars in Thousands) RECORDED AT THE SAN DIEGO CAMPUS

(UNAUDITED)

Outstanding Additions/ Outstanding FY 09/10July 1, 2009 Adjustments Repayments June 30, 2010 Interest

Regents' LoansBachman canyon lot 277$ --$ --$ 277$ --$ Science research park 90 -- -- 90 -- Student health center 271 -- 48 223 16

Total Regents' Loans 638 -- 48 590 16

Capital Lease ObligationsEquipment - campus 7,941 1,000 2,155 6,786 315 Equipment - medical center 9,893 13,620 5,738 17,775 552 SPWB hillcrest seismic improvement 41,105 -- 1,160 39,945 1,648

Total Capital Lease Obligations 58,939 14,620 9,053 64,506 2,515

Mortgages and Other BorrowingsEnergy efficiency projects 655 -- 655 -- 19 Rebecca and john moores ucsd cancer center 2,124 -- -- 2,124 28

Total Mortgages and Other Borrowings 2,779 -- 655 2,124 47

Revenue BondsCardiovascular center/thornton expansion -- 123,715 -- 123,715 3,263 Moores cancer center 19,458 (228) -- 19,230 886 Thornton hospital 47,935 3,400 44,535 2,320

Total Revenue Bonds 67,393 123,487 3,400 187,480 6,469

San Diego Campus 129,749$ 138,107$ 13,156$ 254,700$ 9,047$

SUMMARY SCHEDULE OF LONG TERM DEBT

(Dollars in Thousands) (UNAUDITED)

Outstanding Additions/ Outstanding FY 09/10July 1, 2009 Adjustments Repayments June 30, 2010 Interest

Total Long Term Debt Recorded at theSan Diego Campus 129,749$ 138,107$ 13,156$ 254,700$ 9,047$

Total Long Term Debt Recorded at theOffice of the President 1,139,019 295,529 65,597 1,368,951 64,638

Total Long Term Debt 1,268,768$ 433,636$ 78,753$ 1,623,651$ 73,685$

62

University of California, San Diego practices the Principles of Community that provides a framework for diversity and affirms the unique contribution of each member of the UCSD community.

Compiled and edited by UCSD Business & Financial Services

Documents

University of California, San Diego...was up 11.3 percent in 2010 and down 18.2 percent in 2009. TRIP had a positive return of 14.0 percent in 2010 and a negative return of 1.6 percent