TABLE OF CONTENTS
THE UNIVERSITY OF TEXAS AT SAN ANTONIO
PRIMARY STATEMENTS—PROPRIETARY FUNDS
Exhibit A - Statement of Net Position……………………………………………………………………..……….. 2
Exhibit B - Statement of Revenues, Expenses and Changes in Net Position...………………………………. 4
Exhibit C - Statement of Cash Flows ……………………………………………………………………………….. 6
PRIMARY STATEMENTS—FIDUCIARY FUNDS
- Statement of Fiduciary Net Position…………………………………………………………..……….. 10
- Statement of Changes in Fiduciary Net Position……………………………………………………... 12
SUPPORTING SCHEDULES-PROPRIETARY FUNDS
Schedule A-1 - Schedule of Cash, Cash Equivalents and Investments ………………..……………….………..… 16
Schedule A-3a - Schedule of Legislative Appropriations……………………………………………………………….. 19
Schedule B-1 - Schedule of E&G Funds – Summary of Operations…………………………………………………. 20
Schedule B-2 - Schedule of Designated Funds – Summary of Operations ……………….………………………... 22
Schedule B-3 - Schedule of Auxiliary Enterprise Funds – Summary of Operations….…………………………….. 24
Schedule B-4 - Schedule of Restricted Expendable Funds – Summary of Operations…..………………………… 26
Schedule B-5 - Schedule of Changes in Net Position - Loan Funds ……………………………………………….…. 27
Schedule B-6a - Schedule of Changes in Net Position - Endowment and Similar Funds - Other than State ……… 28
Schedule B-8 - Schedule of Changes in Net Position - Unexpended Plant Funds ………………………………….. 45
Schedule B-11 - Schedule of Changes in Investment in Plant …………………………………………………………. 46
Schedule B-13 - Schedule of Transfers Between Funds………………………………………………………………... 48
Schedule C-1 - Schedule of Tuition and Fees Revenue……………………………………………………………… 49
Schedule C-2 - Schedule of Expenses by Object and Fund Group ………………………………………………….. 50
Summary of C-2 - Expense Classification Summary………………………………………………………………… ……. 53
Schedule 1A - Schedule of Federal Financial Assistance ……………………………………………………………. 54
Schedule 1B - Schedule of State Grant Pass-Through From/To State Agencies…………………………………. 76
Summary of C-2 - Expense Classification Summary
The University of Texas at San Antonio
Exhibit
A
Statement
of
Net
Position
As
of
August
31,
2022
Educational and
General Designated
Auxiliary
Enterprises
Restricted
Expendable Loan Funds
Endowment and
Similar Funds -
Other Than State
ASSETS AND DEFERRED OUTFLOWS
Current Assets:
Cash & Cash Equivalents $ 32,953,263.80 (88,012,016.44) 84,001,183.68
Restricted Cash & Cash Equivalents 10,463,489.43 3,968,565.67
Balance in State Appropriations 5,197,648.24
Accounts Receivable, Net:
Federal (allow. $1,068,008.79 in 2022 & $916,281.84 in 2021) 51,545,799.94 12,582.56
Other Intergov. (allow. $2,454,208.95 in 2022 & $1,667,997.00 in 2021) 3,583,681.88 391,729.60
Student (allow. $2,050,576.60 in 2022 & $1,279,576.60 in 2021) 9,678,093.09 39,941,168.44 10,602,122.70
Interest and Dividend Receivables 43,493.48 468,683.67 163,567.94 170,658.10 247,164.20
Contributions (allow. $48,246.51 in 2022 & $10,293.20 in 2021) 9,601,057.39
Other (allow. $0.00 in 2022 & $0.00 in 2021) 9,508.51 1,189,833.31 2,506,191.44 2,872,733.28 16,394.94
Lease Receivable - Right of Use Asset 196,968.92 29,160.24
Due From System Administration 30,497.57
Due From Other Institutions 1,015,892.89
Due From Other Agencies 647,814.94
Inventories 561,608.39 58,054.33
Loans & Contracts (allow. $1,031,097.91 in 2022 & $807,047.12 in 2021) 4,868,717.97
Other Current Assets 11,513,630.01 16,780,542.90 2,367,955.97 3,457,799.15
Total Current Assets 59,395,637.13 (28,873,210.81) 99,728,236.30 83,389,424.57 9,505,154.94
Noncurrent Assets:
Restricted Investments 2,000,000.00
Loans & Contracts (allow. $846,768.23 in 2022 & $778,949.03 in 2021) 3,998,335.78
Funds Held by System Administration (Restricted)
196,839,756.29
Contributions Rec. (allow. $80,600.51 in 2022 & $9,460.31 in 2021) 16,039,499.78
Unrestricted Investments 8,000,000.00 399,567,233.43 9,000,000.00
Funds Held by System Administration (Unrestricted) 24,005,679.17 67,323,273.93
Lease Receivable - Right of Use Asset 1,179,419.24 184,669.43
Other Noncurrent Assets 1.00
Gross Capital/Intangible Assets
Accumulated Depreciation/Amortization
Total Noncurrent Assets 8,000,000.00 424,752,332.84 9,184,669.43 18,039,499.78 3,998,335.78 264,163,030.22
Total Assets 67,395,637.13 395,879,122.03 108,912,905.73 101,428,924.35 13,503,490.72 264,163,030.22
Total Assets and Deferred Outflows 67,395,637.13 395,879,122.03 108,912,905.73 101,428,924.35 13,503,490.72 264,163,030.22
LIABILITIES AND DEFERRED INFLOWS
Current Liabilities:
Accounts Payable and Accrued Liabilities 6,021,761.83 19,385,618.36 1,302,253.69 6,695,498.38 814.12
Salaries Payable 7,502,737.92 8,086,619.63 2,163,657.28 5,592,030.17
Other Intergovernmental Payables 824,884.57
Due To System Administration 4,312,561.96 5,000.00
Due To Other Institutions 331,682.46
Due To Other State Agencies 1,772.66 1,198,227.67
Unearned Revenue 23,877,473.27 110,349,605.28 38,124,135.81 1,712,889.54
Employees' Compensable Leave - Current Portion 2,586,760.71 2,357,627.60 462,281.63
Notes, Loans, and Leases Payable
Other Current Liabilities 1,193,060.83 569,575.00 196,728.91 136,771.51
Total Current Liabilities 45,496,129.18 140,179,470.87 42,621,903.41 16,556,941.70 137,585.63
Noncurrent Liabilities:
Employees' Compensable Leave 4,207,301.94 3,575,582.31 945,587.10
Liability to Beneficiaries
Notes, Loans, and Leases Payable
Other Noncurrent Liabilities 328,511.14
Total Noncurrent Liabilities 4,207,301.94 3,575,582.31 945,587.10 328,511.14
Total Liabilities 49,703,431.12 143,755,053.18 43,567,490.51 16,556,941.70 466,096.77
Total Deferred Inflows of Resources 1,340,622.25 182,405.92
Total Liabilities and Deferred Inflows 49,703,431.12 145,095,675.43 43,749,896.43 16,556,941.70 466,096.77
NET POSITION
Net Investment in Capital Assets
Restricted for:
Nonexpendable
Permanent Health and True Endowments 130,566,192.50
Expendable
Capital Projects
Funds Functioning as Endowment (Restricted) 10,721,249.39
Other Expendable 84,871,982.65 13,037,393.95 55,552,314.40
Unrestricted 17,692,206.01 250,783,446.60 65,163,009.30 67,323,273.93
Total Net Position $ 17,692,206.01 250,783,446.60 65,163,009.30 84,871,982.65 13,037,393.95 264,163,030.22
2
The University of Texas at San Antonio
Exhibit
A
Statement
of
Net
Position
As
of
August
31,
2022
ASSETS AND DEFERRED OUTFLOWS
Current Assets:
Cash & Cash Equivalents
Restricted Cash & Cash Equivalents
Balance in State Appropriations
Accounts Receivable, Net:
Federal (allow. $1,068,008.79 in 2022 & $916,281.84 in 2021)
Other Intergov. (allow. $2,454,208.95 in 2022 & $1,667,997.00 in 2021)
Student (allow. $2,050,576.60 in 2022 & $1,279,576.60 in 2021)
Interest and Dividend Receivables
Contributions (allow. $48,246.51 in 2022 & $10,293.20 in 2021)
Other (allow. $0.00 in 2022 & $0.00 in 2021)
Lease Receivable - Right of Use Asset
Due From System Administration
Due From Other Institutions
Due From Other Agencies
Inventories
Loans & Contracts (allow. $1,031,097.91 in 2022 & $807,047.12 in 2021)
Other Current Assets
Total Current Assets
Noncurrent Assets:
Restricted Investments
Loans & Contracts (allow. $846,768.23 in 2022 & $778,949.03 in 2021)
Funds Held by System Administration (Restricted)
Contributions Rec. (allow. $80,600.51 in 2022 & $9,460.31 in 2021)
Unrestricted Investments
Funds Held by System Administration (Unrestricted)
Lease Receivable - Right of Use Asset
Other Noncurrent Assets
Gross Capital/Intangible Assets
Accumulated Depreciation/Amortization
Total Noncurrent Assets
Total Assets
Total Assets and Deferred Outflows
LIABILITIES AND DEFERRED INFLOWS
Current Liabilities:
Accounts Payable and Accrued Liabilities
Salaries Payable
Other Intergovernmental Payables
Due To System Administration
Due To Other Institutions
Due To Other State Agencies
Unearned Revenue
Employees' Compensable Leave - Current Portion
Notes, Loans, and Leases Payable
Other Current Liabilities
Total Current Liabilities
Noncurrent Liabilities:
Employees' Compensable Leave
Liability to Beneficiaries
Notes, Loans, and Leases Payable
Other Noncurrent Liabilities
Total Noncurrent Liabilities
Total Liabilities
Total Deferred Inflows of Resources
Total Liabilities and Deferred Inflows
NET POSITION
Net Investment in Capital Assets
Restricted for:
Nonexpendable
Permanent Health and True Endowments
Expendable
Capital Projects
Funds Functioning as Endowment (Restricted)
Other Expendable
Unrestricted
Total Net Position
Annuity and
Life Income
Funds
Unexpended
Plant Funds
Investment in
Plant
Current
YearTotals Prior YearTotals
59,357,042.93 88,299,473.97 120,119,445.34
14,432,055.10 (10,089,044.88)
5,197,648.24 1,191,592.33
51,558,382.50 78,475,180.11
3,975,411.48 5,068,653.33
60,221,384.23 53,736,330.88
91,731.37 1,185,298.76 1,321,191.56
9,601,057.39 16,979,302.04
6,594,661.48 4,436,069.01
226,129.16 126,842.49
2,552,055.47 2,582,553.04 18,810,117.10
1,015,892.89 814,037.96
647,814.94 447,070.79
619,662.72 613,291.37
4,868,717.97 4,435,278.01
118,455.23 34,238,383.26 32,753,050.69
62,119,285.00 285,264,527.13 329,238,408.13
2,000,000.00 2,000,000.00
3,998,335.78 4,280,859.67
596,356.13 197,436,112.42 212,375,764.61
16,039,499.78 1,882,601.90
416,567,233.43 383,374,190.70
91,328,953.10 65,675,687.06
1,364,088.67 775,748.82
1.00 100,001.00
1,681,852,946.45 1,681,852,946.45 1,582,348,137.48
(827,602,779.92) (827,602,779.92) (769,597,853.92)
596,356.13 854,250,166.53 1,582,984,390.71 1,483,215,137.32
596,356.13 62,119,285.00 854,250,166.53 1,868,248,917.84 1,812,453,545.45
596,356.13 62,119,285.00 854,250,166.53 1,868,248,917.84 1,812,453,545.45
5,666,050.47 39,071,996.85 35,457,420.59
23,345,045.00 20,749,650.76
824,884.57 710,574.57
4,317,561.96 4,148,664.62
331,682.46 495,616.61
1,200,000.33 855,958.46
174,064,103.90 171,839,659.83
5,406,669.94 5,212,029.65
931,128.88 931,128.88 888,858.57
2,096,136.25 1,931,640.76
5,666,050.47 931,128.88 251,589,210.14 242,290,074.42
8,728,471.35 7,999,303.45
247,785.97 247,785.97 296,791.92
17,889,679.83 17,889,679.83 18,252,237.82
328,511.14 774,062.52
247,785.97 17,889,679.83 27,194,448.29 27,322,395.71
247,785.97 5,666,050.47 18,820,808.71 278,783,658.43 269,612,470.13
348,570.16 1,871,598.33 1,243,740.23
596,356.13 5,666,050.47 18,820,808.71 280,655,256.76 270,856,210.36
835,429,357.82 835,429,357.82 793,609,187.17
130,566,192.50 128,021,693.54
5,605,849.25 5,605,849.25 19,349,889.58
10,721,249.39 8,575,979.96
153,461,691.00 169,140,907.72
50,847,385.28 451,809,321.12 422,899,677.12
56,453,234.53 835,429,357.82 1,587,593,661.08 1,541,597,335.09
3
The University of Texas at San Antonio
and
Changes
in
Net
Position
For the Year Ended August 31, 2022
Educational and
General Designated
Auxiliary
Enterprises
Restricted
Expendable Loan Funds
Operating Revenues:
Student Tuition and Fees 56,508,074.46 280,218,728.25 37,742,999.82
Discounts and Allowances (18,802,807.76) (92,687,562.66) (12,473,241.86)
Federal Sponsored Programs 14,467,249.78 52,808,425.28
Federal Sponsored Programs Pass-Through from State Agencies 2,249,768.08
State Sponsored Programs Pass-Through from State Agencies 28,270,546.00 1,328,484.07
Local Sponsored Programs 352,974.03 2,768,284.38
Private Sponsored Programs 179,250.74 8,974,354.59
Sales and Services of Educational Activities 9,797,007.03 468,208.16
Discounts and Allowances Sales and Services of Educational Activities (26,972.73)
Auxiliary Enterprises 50,656,530.52
Other Operating Revenues 2,011,095.87 1,090,206.35 67,548.01
Total Operating Revenues 65,975,812.70 214,311,770.31 75,926,288.48 69,687,730.91 67,548.01
Operating Expenses:
Instruction 97,633,689.58 24,833,614.14 7,158,258.15
Research 54,086,136.39 13,638,150.66 55,359,187.28
Public Service 5,858,611.49 1,370,378.11 8,220,821.40
Hospitals / Clinics
Academic Support 25,555,857.52 48,387,998.96 5,458,658.62
Student Services 5,913,692.10 23,762,432.89 1,737,483.49 1,703,682.71
Institutional Support 30,531,003.17 13,898,017.98 4,331,317.14
Operations and Maintenance of Plant 17,352,516.51 25,469,972.13 420,787.35
Scholarships and Fellowships 11,044,150.69 17,424,170.84 58,985,062.40
Auxiliary Enterprises 505,560.91 60,114,628.42 2,163,923.81
Depreciation and Amortization
Total Operating Expenses 247,975,657.45 169,290,296.62 60,114,628.42 143,835,499.64 1,703,682.71
Operating Income (Loss) (181,999,844.75) 45,021,473.69 15,811,660.06 (74,147,768.73) (1,636,134.70)
Nonoperating Revenues (Expenses):
State Appropriations 161,949,676.58
Federal Nonexchange Sponsored Programs 126,878,674.41
Federal Nonexchange Pass-Through 602,184.47
State Nonexchange Pass-Through 825,000.00
Gift Contributions for Operations 30,903,245.27
Investment Income 130,429.23 11,344,404.98 2,328,794.95 10,309,802.62 7,252.22
Net Increase (Decrease) in Fair Value of Investments 734,265.33 (29,873,991.09) (10,928,705.13) (6,118,822.00)
Interest Expense on Capital Asset Financings (4,284.06) (441,485.45) (285,686.94)
Gain (Loss) on Sale of Capital Assets 48,312.34
Other Nonoperating Revenues 8,392,823.94
Other Nonoperating (Expenses) 441,054.38
Net Nonoperating Revenues (Expenses) 163,416,555.61 (9,267,733.89) (9,041,395.63) 161,687,213.36 448,306.60
(18,583,289.14) 35,753,739.80 6,770,264.43 87,539,444.63 (1,187,828.10)
Gifts and Sponsored Programs for Capital Acquisitions 1,187,015.81
Additions to Permanent Endowments
Reclass from/(to) Other Institutions
Capital Asset Purchases (437,603.30) (7,053,514.15) (155,006.14) (14,301,788.04)
Transactions Between Funds (268,604.89) (495,345.86) (335,330.03)
Transfers Between Institutions & System, Debt Service - Mandatory (16,640,750.00) (1,765,146.00) (10,239,914.86)
Transfers Between Institutions & System Admin. - Non mandatory 800,000.00 (330,825.00) 57,000.00
Transfers From Other State Agencies 1,686,374.00
Transfers to Other State Agencies
Legislative Appropriations Lapsed
Transfers Between Funds 37,211,133.03 1,484,976.49 (12,732,617.67) (69,391,307.25) 299,682.00
Change in Net Position 4,035,864.59 27,820,626.25 (16,852,620.10) 4,755,035.12 (888,146.10)
Beginning Net Position 13,656,341.42 222,962,820.35 82,015,629.40 80,116,947.53 13,925,540.05
Ending
Net
Position 17,692,206.01
250,783,446.60
65,163,009.30
84,871,982.65
13,037,393.95
Exhibit B Statement of Revenues, Expenses,
Income/(Loss) Before Other Revenue, Expenses, Gains/(Losses), and Transfers
4
The University of Texas at San Antonio
and
Changes
in
Net
Position
For the Year Ended August 31, 2022
Operating Revenues:
Student Tuition and Fees
Discounts and Allowances
Federal Sponsored Programs
Federal Sponsored Programs Pass-Through from State Agencies
State Sponsored Programs Pass-Through from State Agencies
Local Sponsored Programs
Private Sponsored Programs
Sales and Services of Educational Activities
Discounts and Allowances Sales and Services of Educational Activities
Auxiliary Enterprises
Other Operating Revenues
Total Operating Revenues
Operating Expenses:
Instruction
Research
Public Service
Hospitals / Clinics
Academic Support
Student Services
Institutional Support
Operations and Maintenance of Plant
Scholarships and Fellowships
Auxiliary Enterprises
Depreciation and Amortization
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
State Appropriations
Federal Nonexchange Sponsored Programs
Federal Nonexchange Pass-Through
State Nonexchange Pass-Through
Gift Contributions for Operations
Investment Income
Net Increase (Decrease) in Fair Value of Investments
Interest Expense on Capital Asset Financings
Gain (Loss) on Sale of Capital Assets
Other Nonoperating Revenues
Other Nonoperating (Expenses)
Net Nonoperating Revenues (Expenses)
Gifts and Sponsored Programs for Capital Acquisitions
Additions to Permanent Endowments
Reclass from/(to) Other Institutions
Capital Asset Purchases
Transactions Between Funds
Transfers Between Institutions & System, Debt Service - Mandatory
Transfers Between Institutions & System Admin. - Non mandatory
Transfers From Other State Agencies
Transfers to Other State Agencies
Legislative Appropriations Lapsed
Transfers Between Funds
Change in Net Position
Beginning Net Position
Ending
Net
Position
Exhibit B Statement of Revenues, Expenses,
Income/(Loss) Before Other Revenue, Expenses, Gains/(Losses), and Transfers
Endowment and
Similar Funds -
Other Than State
Unexpended
Plant Funds
Investment in
Plant
Current
YearTotals Prior YearTotals
374,469,802.53 364,574,791.35
(123,963,612.28) (112,875,355.05)
67,275,675.06 54,339,339.07
2,249,768.08 2,235,582.00
29,599,030.07 25,201,387.50
3,121,258.41 3,165,405.77
9,153,605.33 7,900,774.76
10,265,215.19 7,884,937.51
(26,972.73) (176,559.37)
50,656,530.52 24,742,315.68
3,168,850.23 2,766,598.03
425,969,150.41 379,759,217.25
129,625,561.87 115,902,354.54
123,083,474.33 108,189,847.07
15,449,811.00 15,662,717.26
79,402,515.10 71,696,090.87
33,117,291.19 30,539,304.34
48,760,338.29 42,778,478.62
13,774,849.96 57,018,125.95 40,617,599.75
87,453,383.93 86,093,922.46
62,784,113.14 40,817,259.71
66,513,516.39 66,513,516.39 59,624,975.07
13,774,849.96 66,513,516.39 703,208,131.19 611,922,549.69
(13,774,849.96) (66,513,516.39) (277,238,980.78) (232,163,332.44)
161,949,676.58 136,194,838.89
126,878,674.41 139,384,619.08
602,184.47 4,955,289.00
825,000.00 780,187.00
30,903,245.27 78,967,784.00
(3,396.23) 1,167,904.49 25,285,192.26 22,937,779.10
(27,903,195.51) (74,090,448.40) 78,249,995.13
(731,456.45) (167,593.75)
(128,687.66) (80,375.32) (4,901.15)
13,924.44 8,406,748.38 86,034.42
441,054.38 191,675.14
(27,906,591.74) 1,167,904.49 (114,763.22) 280,389,495.58 461,575,706.86
(27,906,591.74) (12,606,945.47) (66,628,279.61) 3,150,514.80 229,412,374.42
622,915.70 1,809,931.51 15,394,636.94
1,597,323.07 1,597,323.07 5,078,362.10
35,488,266.56 35,488,266.56 (21,156,917.09)
(84,781,452.81) 106,729,364.44
1,099,280.78
(28,645,810.86) (27,451,690.92)
30,386,662.57 30,912,837.57 100,240,433.85
1,686,374.00 1,593,416.98
(3,110.66) (3,110.66) (17,835.99)
13,100,518.19 30,027,615.21
(13,208,750.48) (1,485,853.94) 41,820,170.65 45,996,325.99 303,092,780.29
277,371,780.70 57,939,088.47 793,609,187.17 1,541,597,335.09 1,238,504,554.80
264,163,030.22
56,453,234.53
835,429,357.82
1,587,593,661.08
1,541,597,335.09
5
The
University
of
Texas
at
San
Antonio
Exhibit
C
-
Statement
of
Cash
Flows
For
the
Year
Ended
August
31,
2022
Current Year Totals Prior Year Totals
Cash Flows from Operating Activities:
Proceeds from Tuition and Fees $ 242,786,472.06 $ 252,939,587.76
Proceeds from Sponsored Programs 107,330,616.42 75,885,027.77
Proceeds from Auxiliaries 53,465,278.17 37,530,535.91
Proceeds from Other Revenues 15,034,072.81 9,523,742.14
Payments to Suppliers (255,151,057.64) (195,335,142.97)
Payments to Employees (376,844,181.33) (345,493,079.00)
Payments for Loans Provided (17,681,082.30) (17,730,070.53)
Proceeds from Loan Programs 16,744,326.26 17,564,579.19
Net Cash Provided (Used) by Operating Activities (214,315,555.55) (165,114,819.73)
Cash Flows from Noncapital Financing Activities:
Proceeds from State Appropriations 157,943,620.67 141,697,011.21
Proceeds from Operating Gifts 24,124,592.04 60,952,708.68
Proceeds from Private Gifts for Endowment Purposes 1,597,323.07 5,078,362.10
Proceeds from Other Noncapital Financing Activities 127,944,795.94 128,025,053.00
Receipts for Transfers from System or Other Agencies 3,694,138.00 3,315,453.00
Payments for Transfers to System or Other Agencies (1,481,589.00) -
Payments for Other Uses (116,786,296.83) (130,503,074.20)
Proceeds from Nonexchange Sponsored Programs 155,234,596.19 116,175,548.45
Net Cash Provided by Noncapital Financing Activities 352,271,180.08 324,741,062.24
Cash Flows from Capital and Related Financing Activities:
Nonmandatory Capital Related Transfers 82,110,289.48 60,688,029.67
Proceeds from Capital Appropriations, Grants, and Gifts 1,187,015.81 13,860,852.74
Proceeds from Sale of Capital Assets 48,312.34 65,006.84
Payments for Additions to Capital Assets (105,456,434.41) (113,226,900.19)
Payments of Principal on Capital Related Debt and Other L-T Obligations (1,099,280.78) (533,053.91)
Mandatory Transfers to System for Capital Related Debt (28,645,810.86) (27,451,690.92)
Payments of Interest on Capital Related Debt and Other L-T Obligations (731,456.45) (167,593.75)
Net Cash Provided (Used) by Capital and Related Financing Activities (52,587,364.87) (66,765,349.52)
Cash Flows from Investing Activities
Proceeds from Sales of Investments Invested by System - -
Proceeds from Interest and Investment Income 363,085.73 288,699.32
Proceeds from Interest and Investment Income Invested by System 25,050,203.04 22,409,523.76
Payments to Acquire Investments Invested by System (118,080,419.82) (96,207,937.21)
Net Cash Provided (Used) by Investing Activities (92,667,131.05) (73,509,714.13)
Net Increase (Decrease) in Cash (7,298,871.39) 19,351,178.86
Cash and Cash Equivalents (Beginning of the Year) 110,030,400.46 90,679,221.60
Cash and Cash Equivalents (End of the Year) $ 102,731,529.07 $ 110,030,400.46
6
The
University
of
Texas
at
San
Antonio
Exhibit
C
-
Statement
of
Cash
Flows
For
the
Year
Ended
August
31,
2022
Reconciliation of Net Operating Revenues (Expenses) to Net Cash
Provided (Used) by Operating Activities
Operating Income (Loss) (277,238,980.78) (232,163,332.44)
Adjustments to Reconcile Operating Results to Net Cash:
Depreciation and Amortization Expense 66,513,516.39 59,624,975.07
Bad Debt Expense 773,727.77 10,002.94
Changes in Assets and Liabilities:
Accounts Receivable (10,264,557.75) (15,190,603.99)
Lessor-Related Balances (25,459.53) (41,730.13)
Inventories (6,371.35) 26,521.60
Loans and Contracts (924,643.84) (160,030.44)
Other Current and Noncurrent Assets (1,385,332.57) (3,157,484.55)
Accounts Payable 5,206,452.40 13,316,702.41
Due to System 168,897.34 (143,753.26)
Unearned Revenue 2,224,444.07 12,483,743.34
Employees' Compensable Leave 923,808.19 1,218,288.27
Other Current and Noncurrent Liabilities (281,055.89) (938,118.55)
Total Adjustments 62,923,425.23 67,048,512.71
Net Cash Provided (Used) by Operating Activities $ (214,315,555.55) $ (165,114,819.73)
Non Cash Transactions:
Net Increase (Decrease) in Fair Value of Investments (74,090,448.40) 78,249,995.13
Donated Capital Assets 622,915.70 1,533,784.20
Capital Assets Acquired/Adjusted Under Lease Purchases or Direct Borrowings 778,993.10 15,025,573.39
Miscellaneous Noncash Transactions (69,561.54) 35,197.26
7
The University of Texas at San Antonio
Statement of Fiduciary Net Position
As of August 31, 2022
External
Investment Pool
Fund
-
Custodial Funds -
Other
-
Total Fiduciary
Activities
-
ASSETS
Cash and Cash Equivalents $ - 203,599.77 203,599.77
Accounts Receivable, Net:
Interest and Dividends - - -
Investment Trades - - -
Other - - -
Total Accounts Receivable, Net - - -
Investments at Fair Value:
Investment Derivatives - Asset Positions - - -
Other Investments - - -
Total Investments - - -
Securities Lending Collateral
- - -
Deposit with Brokers for Derivative Contracts - - -
Other Assets - - -
Total Assets - 203,599.77 203,599.77
LIABILITIES
Accounts Payable and Accrued Liabilities - 14,179.50 14,179.50
Investment Trades Payables - - -
Securities Lending Obligations - - -
Investment Derivatives - Liability Positions - - -
Payable to Brokers for Collateral Held - - -
Total Liabilities - 14,179.50 14,179.50
NET POSITION
Restricted for:
Pool Participants - - -
Individuals, Organizations, and Other
Governments
- 189,420.27 189,420.27
Total Net Position $ - 189,420.27 189,420.27
Custodial Funds
10
The University of Texas at San Antonio
Statement of Fiduciary Net Position
As of August 31, 2021
External
Investment Pool
Fund
-
Custodial Funds -
Other
-
Total Fiduciary
Activities
ASSETS
Cash and Cash Equivalents $ - 162,075.67 162,075.67
Accounts Receivable, Net:
Interest and Dividends - - -
Investment Trades - - -
Other - - -
Total Accounts Receivable, Net - - -
Investments at Fair Value:
Investment Derivatives - Asset Positions - - -
Other Investments - - -
Total Investments - - -
Securities Lending Collateral - - -
Deposit with Brokers for Derivative Contracts - - -
Other Assets - - -
Total Assets - 162,075.67 162,075.67
LIABILITIES
Accounts Payable and Accrued Liabilities - 14,179.50 14,179.50
Investment Trades Payables - - -
Securities Lending Obligations - - -
Investment Derivatives - Liability Positions - - -
Payable to Brokers for Collateral Held - - -
Total Liabilities - 14,179.50 14,179.50
NET POSITION
Restricted for:
Pool Participants - - -
Individuals, Organizations, and Other
Governments
- 147,896.17 147,896.17
Total Net Position $ - 147,896.17 147,896.17
Custodial Funds
11
The University of Texas at San Antonio
Statement of Changes in Fiduciary Net Position
For the Year Ended August 31, 2022
External
Investment Pool
Fund
-
Custodial Funds -
Other
-
Total Fiduciary
Activities
-
ADDITIONS
Contributions:
Contributions from Student Organizations $ - 2,000.00 2,000.00
Contributions from Foundations or Associations - 18,290.00 18,290.00
Contributions Faculty/Staff Organizations
- - -
Contributions from Participants - - -
Other Contributions - 59,642.15 59,642.15
Total Contributions - 79,932.15 79,932.15
Investment Earnings:
Interest, Dividends, and Other
- - -
Realized Gain (Loss) on Sale of Investments - - -
Net Increase (Decrease) in Fair Value of
Investments
- - -
Total Investment Earnings - - -
Miscellaneous - - -
Total Additions - 79,932.15 79,932.15
DEDUCTIONS
Payments to Student Organizations - 37,803.05 37,803.05
Payments to Foundations or Associations - - -
Payments to Faculty/Staff Organizations - 605.00 605.00
Payments to Participants - - -
Other Expenses - - -
Total Deductions - 38,408.05 38,408.05
Net Increase (Decrease) in Fiduciary Net
Position
- 41,524.10 41,524.10
Beginning Net Position - 147,896.17 147,896.17
Ending Net Position $ - 189,420.27 189,420.27
Custodial Funds
12
The University of Texas at San Antonio
Statement of Changes in Fiduciary Net Position
For the Year Ended August 31, 2021
External
Investment Pool
Fund
-
Custodial Funds -
Other
-
Total Fiduciary
Activities
ADDITIONS
Contributions:
Contributions from Student Organizations $ - - -
Contributions from Foundations or Associations - 1,478.95 1,478.95
Contributions Faculty/Staff Organizations - - -
Contributions from Participants - - -
Other Contributions - 6,577.52 6,577.52
Total Contributions - 8,056.47 8,056.47
Investment Earnings:
Interest, Dividends, and Other - - -
Realized Gain (Loss) on Sale of Investments - - -
Net Increase (Decrease) in Fair Value of Investments - - -
Total Investment Earnings - - -
Miscellaneous - - -
Total Additions - 8,056.47 8,056.47
DEDUCTIONS
Payments to Student Organizations - 4,497.01 4,497.01
Payments to Foundations or Associations - - -
Payments to Participants - - -
Other Expenses - - -
Total Deductions - 4,497.01 4,497.01
Net Increase (Decrease) in Fiduciary Net Position - 3,559.46 3,559.46
Beginning Net Position - 144,336.71 144,336.71
Ending Net Position $ - 147,896.17 147,896.17
Custodial Funds
13
Instruction Research Public Service Academic Support Student Services Institutional Support
Operations and
Maintenance of Plant
Scholarships and
Fellowships Auxiliary Enterprises
Depreciation and
Amortization Total Expenses
Cost of Goods Sold $ - - - - - 7,483.47 - - 64,052.03 - 71,535.50
Salaries and Wages $ 95,104,220.70 65,154,953.77 7,549,078.14 49,263,903.50 18,421,960.58 27,366,288.87 13,662,836.32 3,653,293.42 19,161,967.07 - 299,338,502.37
Payroll Related Costs 26,302,123.05 14,704,935.66 2,269,088.31 13,861,565.35 4,870,352.12 9,488,243.19 4,822,027.15 44,746.86 4,598,958.16 - 80,962,039.85
Membership Dues 62,549.28 164,370.04 32,415.54 146,375.49 102,157.09 277,143.12 63,859.04 3,000.00 501,048.02 - 1,352,917.62
Registration Fees, Meetings, Conferences 94,820.82 355,746.74 100,339.00 151,430.18 126,087.18 135,939.99 57,436.76 664.49 70,981.80 - 1,093,446.96
Professional Fees and Services 1,042,106.33 2,908,105.42 918,453.43 3,483,749.08 1,506,075.69 3,472,603.75 2,894,746.77 75.00 1,964,678.77 - 18,190,594.24
Other Contracted Services 767,090.86 533,403.15 91,903.65 122,590.17 1,270,986.66 622,005.00 4,340,711.50 68.13 9,296,931.24 - 17,045,690.36
Fees and Other Charges 118,576.02 252,431.96 11,837.98 139,333.61 22,364.76 26,579.64 68,813.61 - 122,617.03 - 762,554.61
Travel 620,308.78 1,649,700.99 181,482.69 617,138.55 1,146,583.67 254,803.15 52,866.50 17,960.15 4,670,826.63 - 9,211,671.11
Materials and Supplies 3,862,707.96 5,784,431.59 574,003.97 9,130,596.03 2,574,645.54 2,454,599.19 6,440,392.76 11,678.50 5,441,267.15 - 36,274,322.69
Utilities - 4,442.13 - - - - 12,428,156.61 - 3,549,289.74 - 15,981,888.48
Communications 306,978.00 75,659.50 78,132.13 352,259.80 300,326.13 451,783.68 292,182.49 11,804.99 1,051,364.13 - 2,920,490.85
Repairs and Maintenance 7,601.45 621,750.25 217.70 22,554.23 60,076.32 33,731.75 9,600,566.52 - 3,451,002.79 - 13,797,501.01
Rentals and Leases 192,230.04 61,467.49 36,968.85 132,720.97 227,057.26 103,078.71 236,123.48 320.00 1,403,589.57 - 2,393,556.37
Printing and Reproduction 74,810.30 217,318.10 47,868.90 184,720.94 356,595.80 343,330.98 5,473.04 - 125,521.02 - 1,355,639.08
Royalty Payments 3,730.00 2,346.99 - - - - - - - - 6,076.99
Bad Debt Expense - - - - 773,727.77 - - - - - 773,727.77
Insurance Costs/Premiums - 86,881.64 2,500.00 87,420.19 2,814.65 284,822.56 3,164.02 - 830,718.52 - 1,298,321.58
Scholarships and Fellowships 755,089.00 9,980,279.55 19,472.04 741,179.30 335,991.00 2,200.00 - 83,428,881.31 4,140,418.88 - 99,403,511.08
Depreciation and Amortization - - - - - - - - - 66,513,516.39 66,513,516.39
Federal Sponsored Program Pass-Through to Other State Agencies 26,884.88 1,356,400.56 1,392,060.14 - - - - - - - 2,775,345.58
State Sponsored Program Pass-Through to Other State Agencies - 50,091.45 - - - - - - - - 50,091.45
Other Operating Expenses 283,734.40 19,118,757.35 2,143,988.53 964,977.71 1,019,488.97 3,435,701.24 2,048,769.38 280,891.08 2,338,880.59 - 31,635,189.25
Total Operating Expenses $ 129,625,561.87 123,083,474.33 15,449,811.00 79,402,515.10 33,117,291.19 48,760,338.29 57,018,125.95 87,453,383.93 62,784,113.14 66,513,516.39 703,208,131.19
The University of Texas at San Antonio
Expense Classification Summary
For the Period Ending August 31, 2022
53
