ACCOUNTING SERVICES ACCOUNTING DEPARTMENT The Accounting Department is responsible for the installation and administrative direction of all general accounting records and procedures and the preparation and interpretation of institutional financial reports. This responsibility includes preparation and maintenance of the Chart of Accounts; maintenance of property records; preparation of Facilities and Administrative cost proposals; review of specialized service center rates; monthly reconciliation of University bank accounts; and providing special accounting information and reports as required by the Georgia Department of Audits and other entities. Summary of Major Accomplishments During Fiscal Year 2006, the Accounting Department worked with Contracts and Grants to provide Disclosure Statement (DS-2) training programs to help departments implement the new and revised policies and procedures that became effective January 2006. Two sets of the policies and procedures are related to Accounting Department responsibilities, which are Time and Effort (Personnel Activity) reporting and Service Centers. These policies and procedures are very comprehensive and will provide University departments guidance and compliance requirements. The training programs were started during the fall of 2005 and were provided to deans, directors, department heads faculty and departmental administrators. The Accounting Department also continues to instruct classes on UGA accounting procedures and the UGA IMS and QMF financial accounting system at the Training and Development center. These courses inform participants of the structure and different types of accounts, reading account status reports, how to access information on-line, and how to query accounting data for ad hoc reports. These courses were conducted during the fall and spring semesters and had a large number of participants. Summary of FY 2006-07 Goals The Accounting Department will continue to provide training to faculty and staff on the new and revised DS-2 polices that became effective January 2006. This training also will allow implementation to continue on the use of the new electronic Personnel Activity Reporting (e-par) system. The e-par system saves time and costs on distributing, completing, returning and processing federally required effort reports. The goal is to have all departments using the new system by the end of Fiscal Year 2007. Statistical Information The following exhibits summarize statistical and financial data for FY 2006: Exhibit 1 Comparative Revenue Summary Exhibit 2 Comparative Expenditure Summary Exhibit 3 Current Unrestricted Funds Excess of Revenue over Expenditures Exhibit 4 Summary of Distribution of Indirect Cost Recovery to Departments F-1
Comparative Revenue Summary For the Year Ended June 30, 2006 2005-2006 2004-2005 2003-2004 2002-2003 2001-2002 Educational and General Resident Instruction Student Tuition and Fees $ 234,829,510.51 $ 213,768,296.89 $ 203,511,467.35 $ 166,459,044.35 $ 146,239,223.36 State Appropriations 338,339,811.00 316,250,174.00 310,909,688.46 320,722,650.84 335,778,362.43 Gifts, Grants and Contracts 329,008,915.81 311,925,460.14 317,108,615.25 297,070,891.38 268,198,030.09 Indirect Cost Recoveries 18,730,520.27 18,649,870.49 17,228,466.04 16,660,380.33 14,089,706.98 Endowment Income 937,089.72 861,595.94 903,969.05 985,294.45 1,216,137.85 Sales and Services 41,339,862.73 38,264,902.14 35,676,082.70 31,953,538.72 31,970,314.78 Other Sources 5,688,687.96 4,009,157.86 3,372,289.92 3,193,089.57 3,349,328.53 $ 968,874,398.00 $ 903,729,457.46 $ 888,710,578.77 $ 837,044,889.64 $ 800,841,104.02 Forestry Research State Appropriations $ 3,011,535.00 $ 842,059.00 $ 955,831.00 $ 990,769.00 $ 955,137.00 Gifts, Grants and Contracts 1,883,179.71 422,516.83 354,122.16 292,083.40 290,395.98 Indirect Cost Recoveries 82,571.78 49,539.30 41,140.52 32,765.15 45,240.63 Sales and Services 122,647.55 60.00 Other Sources 499,961.64 $ 5,599,895.68 $ 1,314,115.13 $ 1,351,093.68 $ 1,315,617.55 $ 1,290,833.61 Forestry Cooperative Extension State Appropriations 632,486.00 Gifts, Grants and Contracts 274,199.57 Indirect Cost Recoveries 7,256.48 Sales and Services 918.33 $ 914,860.38 $ 0.00 $ 0.00 $ 0.00 $ 0.00 Agricultural Experiment Stations Federal Appropriations $ 4,519,906.20 $ 4,435,921.98 $ 3,242,358.47 $ 4,199,718.09 $ 4,635,525.62 State Appropriations 38,781,866.00 40,100,775.00 43,170,886.00 45,501,140.00 47,104,618.00 Gifts, Grants and Contracts 23,294,789.98 27,084,327.48 26,949,549.29 26,382,448.92 22,171,696.87 Indirect Cost Recoveries 1,485,977.47 2,136,399.89 2,006,044.70 1,902,993.66 1,743,413.69 Sales and Services 3,913,273.59 4,040,228.18 3,451,640.25 3,523,864.22 3,517,080.38 Other Sources 88,621.84 447,204.76 458,812.82 340,995.86 386,281.66 $ 72,084,435.08 $ 78,244,857.29 $ 79,279,291.53 $ 81,851,160.75 $ 79,558,616.22 Cooperative Extension Service Federal Appropriations $ 6,547,349.70 $ 7,101,578.73 $ 7,000,130.81 $ 6,980,106.15 $ 7,518,034.07 State Appropriations 31,779,748.00 31,697,358.00 36,270,338.00 39,029,267.00 39,896,032.00 Gifts, Grants and Contracts 15,863,070.36 13,495,171.27 13,364,222.27 13,518,567.32 12,768,918.00 Indirect Cost Recoveries 182,229.76 122,774.06 128,085.77 92,959.30 64,894.25 Sales and Services 2,841,810.40 2,288,387.26 2,042,920.10 1,657,100.93 1,504,570.32 Other Sources 26,129.29 46,747.53 295,528.64 29,871.79 89,164.75 $ 57,240,337.51 $ 54,752,016.85 $ 59,101,225.59 $ 61,307,872.49 $ 61,841,613.39 Marine Extension Service State Appropriations $ 1,426,750.00 $ 1,448,840.00 $ 1,560,555.00 $ 1,682,737.00 $ 1,876,103.00 Gifts, Grants and Contracts 1,099,177.60 1,249,816.90 3,249,858.43 826,974.91 587,012.78 Indirect Cost Recoveries 142,863.75 138,696.78 101,461.66 85,580.46 64,437.79 Endowment Income 1,500.00 2,000.00 Sales and Services 453,053.82 582,463.44 583,172.71 574,320.48 464,344.25 $ 3,123,345.17 $ 3,421,817.12 $ 5,495,047.80 $ 3,169,612.85 $ 2,991,897.82 Marine Institute State Appropriations $ 923,165.00 $ 940,862.00 $ 996,208.00 $ 1,096,857.00 $ 1,187,045.00 Gifts, Grants and Contracts 368,264.11 329,766.92 311,419.95 322,286.50 405,453.19 Indirect Cost Recoveries 31,382.46 34,831.83 33,077.99 23,096.08 42,715.67 Sales and Services 139.77 Other Sources 19,184.45 10,087.78 10,339.44 11,159.41 16,004.99 $ 1,342,135.79 $ 1,315,548.53 $ 1,351,045.38 $ 1,453,398.99 $ 1,651,218.85 F-2
Comparative Revenue Summary For the Year Ended June 30, 2006 2005-2006 2004-2005 2003-2004 2002-2003 2001-2002 Educational and General (Continued) Veterinary Medicine Experiment Station State Appropriations $ 2,226,707.00 $ 2,220,856.00 $ 2,476,129.00 $ 2,664,764.00 $ 2,835,691.00 Veterinary Teaching Hospital State Appropriations $ 478,173.00 $ 470,899.00 $ 492,975.00 $ 626,869.00 $ 681,682.00 Sales and Services 9,117,245.89 8,149,074.69 7,188,844.81 6,940,750.69 6,681,082.10 $ 9,595,418.89 $ 8,619,973.69 $ 7,681,819.81 $ 7,567,619.69 $ 7,362,764.10 Minority Business Enterprises State Appropriations $ 454,002.00 $ 473,416.00 $ 545,020.00 $ 567,207.00 $ 604,382.00 Athens & Tifton Veterinary Lab State Appropriations $ 41,542.00 $ 40,727.00 $ 9,336.39 $ 102,687.00 $ 128,389.00 Gifts, Grants and Contracts 5,550,258.06 4,805,956.74 4,846,848.55 4,446,433.02 4,700,760.16 Indirect Cost Recoveries 9,348.17 14,599.31 2,357.02 498.87 $ 5,601,148.23 $ 4,861,283.05 $ 4,856,184.94 $ 4,551,477.04 $ 4,829,648.03 Vet. Med. Agriculture Research State Appropriations $ 922,077.00 $ 911,363.00 $ 985,198.00 $ 1,299,446.00 $ 1,342,373.00 $ 922,077.00 $ 911,363.00 $ 985,198.00 $ 1,299,446.00 $ 1,342,373.00 Student Activities Student Activity Fees $ 3,417,629.67 $ 3,274,929.37 $ 2,957,761.50 $ 2,560,305.28 $ 2,361,185.52 Other Sources 1,748,644.25 1,669,917.39 1,774,889.62 1,600,668.13 1,650,869.37 $ 5,166,273.92 $ 4,944,846.76 $ 4,732,651.12 $ 4,160,973.41 $ 4,012,054.89 Total Educational and General $ 1,133,145,034.65 $ 1,064,809,550.88 $ 1,056,565,285.62 $ 1,006,954,039.41 $ 969,162,196.93 Auxiliary Enterprises $ 116,590,558.08 $ 110,525,977.36 $ 88,992,270.04 $ 82,958,582.36 $ 78,433,048.34 $ 1,249,735,592.73 $ 1,175,335,528.24 $ 1,145,557,555.66 $ 1,089,912,621.77 $ 1,047,595,245.27 F-3
Comparative Expenditure Summary For the Year Ended June 30, 2006 2005-2006 2004-2005 2003-2004 2002-2003 2001-2002 Educational and General Resident Instruction Instruction $ 199,138,531.46 $ 188,607,873.99 $ 187,564,301.47 $ 178,774,601.12 $ 174,751,464.84 Research 188,178,550.50 182,866,209.55 176,842,415.90 168,094,958.51 155,107,243.39 Public Service 73,811,333.83 68,372,390.17 66,906,676.53 73,474,014.53 71,091,624.05 Academic Support 89,243,274.52 85,405,531.89 86,124,013.76 83,067,857.73 81,655,977.70 Student Services 19,759,544.01 18,283,320.17 18,005,004.95 17,645,292.43 17,259,704.22 Institutional Support 67,954,624.27 53,068,789.47 69,270,146.87 71,061,667.90 68,796,215.36 Physical Plant 63,284,778.87 66,385,936.03 54,321,128.29 52,604,230.37 52,510,838.43 Scholarships and Fellowships 258,111,577.76 238,366,795.58 228,828,603.63 196,131,418.48 180,525,766.87 $ 959,482,215.22 $ 901,356,846.85 $ 887,862,291.40 $ 840,854,041.07 $ 801,698,834.86 Forestry Research Research $ 5,517,323.90 $ 1,264,773.37 $ 1,309,953.16 $ 1,315,905.55 $ 1,290,833.61 Forestry Cooperative Extension Public Service $ 907,603.90 $ $ $ $ Agricultural Experiment Station Research $ 67,036,250.99 $ 73,352,988.58 $ 74,176,202.66 $ 76,803,764.67 $ 74,141,738.15 Academic Support 255,941.24 261,557.13 273,542.43 283,127.25 270,309.19 Physical Plant 4,736,831.85 4,494,964.35 4,596,804.16 4,739,842.17 5,093,267.42 Scholarships and Fellowships 38,543.90 22,215.69 19,568.00 64,281.00 53,301.46 $ 72,067,567.98 $ 78,131,725.75 $ 79,066,117.25 $ 81,891,015.09 $ 79,558,616.22 Cooperative Extension Service Public Service $ 55,281,229.16 $ 53,125,357.61 $ 57,328,650.52 $ 59,431,723.01 $ 59,857,300.48 Physical Plant 1,837,855.82 1,594,457.20 1,740,599.31 1,884,857.80 1,984,312.91 Scholarships and Fellowships 5,991.09 $ 57,125,076.07 $ 54,719,814.81 $ 59,069,249.83 $ 61,316,580.81 $ 61,841,613.39 Marine Extension Service Research $ 792,036.34 $ 712,248.58 $ 824,507.19 $ 603,756.08 $ 497,964.30 Public Service 2,124,544.81 2,541,699.93 4,393,573.02 2,306,115.27 2,266,743.91 Physical Plant 205,264.02 165,868.61 276,967.59 261,689.06 227,189.61 Scholarships and Fellowships 1,500.00 2,000.00 $ 3,123,345.17 $ 3,421,817.12 $ 5,495,047.80 $ 3,171,560.41 $ 2,991,897.82 Marine Institute Research $ 1,269,440.23 $ 1,256,783.49 $ 1,267,552.67 $ 1,374,366.70 $ 1,562,010.19 Physical Plant 64,014.36 52,783.41 50,414.72 77,793.27 81,048.66 Scholarships and Fellowships 2,640.00 8,160.00 $ 1,333,454.59 $ 1,309,566.90 $ 1,317,967.39 $ 1,454,799.97 $ 1,651,218.85 Veterinary Medicine Experiment Station Research $ 2,226,707.00 $ 2,220,856.00 $ 2,476,129.00 $ 2,664,918.82 $ 2,834,924.34 Veterinary Medicine Teaching Hospital Academic Support $ 10,049,719.85 $ 9,237,514.72 $ 7,794,732.28 $ 7,261,402.01 $ 7,275,203.21 Minority Business Enterprises Public Service $ 454,002.00 $ 473,416.00 $ 545,020.00 $ 567,350.00 $ 604,382.00 Athens and Tifton Veterinary Lab Research $ 67,442.83 $ 160,706.44 $ 120,509.89 $ 12,135.20 $ 4,559.99 Public Service 5,524,357.23 4,695,313.30 4,726,338.66 4,539,341.84 4,825,088.04 $ 5,591,800.06 $ 4,856,019.74 $ 4,846,848.55 $ 4,551,477.04 $ 4,829,648.03 Vet. Med. Agricultural Research Research $ 922,077.00 $ 909,051.35 $ 985,198.00 $ 1,302,251.45 $ 1,342,373.00 Student Activities Student Services $ 4,399,593.58 $ 4,005,132.56 $ 4,296,106.34 $ 4,175,428.42 $ 3,767,243.10 Total Educational and General $ 1,123,200,486.32 $ 1,061,906,535.17 $ 1,055,064,661.00 $ 1,010,526,730.64 $ 969,686,788.43 Auxiliary Enterprises $ 110,936,811.75 $ 105,318,272.45 $ 71,327,999.32 $ 71,801,101.42 $ 67,118,446.76 $ 1,234,137,298.07 $ 1,167,224,807.62 $ 1,126,392,660.32 $ 1,082,327,832.06 $ 1,036,805,235.19 F-4
Current Unrestricted Funds Excess of Revenue Over Expenditures For the Year Ended June 30, 2006 Expenditures Revenue Less & Reserve Expenditures Revenue Transfers & Transfers Educational and General Resident Instruction $ 639,206,558.80 $ 629,814,376.02 $ 9,392,182.78 Forestry Research 3,716,715.97 3,634,144.19 82,571.78 Forestry Cooperative Extension 640,660.81 633,404.33 7,256.48 Agricultural Experiment Station 48,789,645.10 48,772,778.00 16,867.10 Cooperative Extension Service 41,377,267.15 41,262,005.71 115,261.44 Marine Extension Service 2,022,667.57 2,022,667.57 Marine Institute 973,871.68 965,190.48 8,681.20 Veterinary Medicine Experiment Station 2,226,707.00 2,226,707.00 Veterinary Teaching Hospital 9,595,418.89 10,049,719.85-454,300.96 Minority Business Enterprises 454,002.00 454,002.00 Athens & Tifton Veterinary Lab 50,890.17 41,542.00 9,348.17 Vet Med Agriculture Research 922,077.00 922,077.00 Student Activities 5,166,273.92 4,399,593.58 766,680.34 Total Educational and General $ 755,142,756.06 $ 745,198,207.73 $ 9,944,548.33 Auxiliary Enterprises Student Affairs $ 45,769,195.78 $ 36,238,652.09 $ 9,530,543.69 Business and Finance 45,225,360.43 39,218,821.45 6,006,538.98 Continuing Education 6,957,292.58 6,302,259.11 655,033.47 Institute Press 675,932.16 712,100.44-36,168.28 The Press 2,200,245.68 2,141,033.12 59,212.56 Museum Gift Shop 60,615.41 55,369.18 5,246.23 Terry Store 132,638.97 145,265.70-12,626.73 Botanical Garden Gift Shop and Cafe 84,672.22 79,651.68 5,020.54 Intercollegiate Athletics 15,444,259.54 15,443,041.99 1,217.55 Total Auxiliary Enterprises $ 116,550,212.77 $ 100,336,194.76 $ 16,214,018.01 $ 871,692,968.83 $ 845,534,402.49 $ 26,158,566.34 F-5
Summary of Distribution of Indirect (F & A) Cost Recovery to Departments FY2006-2007 (Based on Actual Earned for FY2005-2006) Research Total Instruction & Returned Through UGA F & A Cost Research Public Service Total Public Through F & A Cost Through Recovery Instruction Service Research Total UGARF Returned UGARF Returned Resident Instruction Agriculture Ag Lead, Educ & Comm $ 637.83 $ $ $ 637.83 $ $ 0.00 $ $ 637.83 Assoc Dean of Academic Affairs 1,130.83 1,130.83 0.00 1,130.83 Biological & Ag Engineering 1,176.36 4,100.14 5,276.50 0.00 5,276.50 Food Science & Technology 0.00 0.00 0.00 International Agriculture - Inst 0.00 0.00 0.00 Off of Global Programs - Inst 2,017.20 2,017.20 0.00 2,017.20 Tifton - Instruction 322.93 322.93 0.00 322.93 Entomology 0.00 0.00 0.00 Total Agriculture $ 5,285.15 $ 4,100.14 $ 0.00 $ 9,385.29 $ 0.00 $ 0.00 $ 0.00 $ 9,385.29 F-6 Arts and Sciences Dean's Office $ 1,198.16 $ $ $ 1,198.16 $ $ 0.00 $ $ 1,198.16 A & S - Special Programs 2,304.08 2,304.08 0.00 2,304.08 Anthropology 640.42 390.98 5,098.73 6,130.13 4,249.22 9,347.95 390.98 10,770.33 Artifical Intelligence Center 9,635.77 9,635.77 9,635.74 19,271.51 19,271.51 Biochemistry & Molecular Biology 205,005.92 205,005.92 203,704.82 408,710.74 408,710.74 Cellular Biology 63,540.35 63,540.35 63,539.99 127,080.34 127,080.34 Center for Comp Quantum Chemistry 9,691.65 9,691.65 9,691.60 19,383.25 19,383.25 Center for Metalloenzyme Studies 0.00 0.00 0.00 Center for Remote Sensing & Map Science 4,616.76 4,616.76 4,616.76 9,233.52 9,233.52 Chemistry 96,413.45 96,413.45 93,031.08 189,444.53 189,444.53 Computer Science 30,499.61 30,499.61 30,499.41 60,999.02 60,999.02 Drama and Theatre 341.16 341.16 341.16 682.32 682.32 English 0.00 0.00 0.00 Genetics 117,802.97 117,802.97 117,802.32 235,605.29 235,605.29 Geography 6,800.96 6,800.96 5,759.58 12,560.54 12,560.54 Geology 4,733.64 4,733.64 4,733.61 9,467.25 9,467.25 History 2,184.69 2,184.69 2,184.66 4,369.35 4,369.35 Mathematics 21,739.87 21,739.87 20,144.98 41,884.85 41,884.85 Microbiology 73,477.97 73,477.97 73,477.54 146,955.51 146,955.51 Physics and Astronomy 62,979.75 62,979.75 62,979.45 125,959.20 125,959.20 Plant Biology 81,830.40 81,830.40 80,648.32 162,478.72 162,478.72 Psychology 10,066.00 10,066.00 10,065.90 20,131.90 20,131.90 Romance Languages 473.17 473.17 0.00 473.17 473.17 School of Marine Programs 62,892.60 62,892.60 61,770.59 124,663.19 124,663.19 Speech Communication 489.27 489.27 489.27 978.54 978.54 Statistics 4,176.76 4,176.76 4,176.73 8,353.49 8,353.49 Total Arts and Sciences $ 4,142.66 $ 390.98 $ 874,491.45 $ 879,025.09 $ 863,542.73 $ 1,738,034.18 $ 390.98 $ 1,742,958.80 Business Dean's Office $ $ $ $ 0.00 $ $ 0.00 $ $ 0.00 Economics 0.00 0.00 0.00 Insurance, Legal Studies, Real Estate 0.00 0.00 0.00 Management 0.00 0.00 0.00 Selig Center for Economic Growth 1,845.98 1,845.98 0.00 1,845.98 Total Business $ 0.00 $ 1,845.98 $ 0.00 $ 1,845.98 $ 0.00 $ 0.00 $ 0.00 $ 1,845.98
Summary of Distribution of Indirect (F & A) Cost Recovery to Departments FY2006-2007 (Based on Actual Earned for FY2005-2006) Research Total Instruction & Returned Through UGA F & A Cost Research Public Service Total Public Through F & A Cost Through Recovery Instruction Service Research Total UGARF Returned UGARF Returned Resident Instruction (Continued) Education Education - Dean's Office $ 34,270.31 $ 139,257.05 $ 11,752.01 $ 185,279.37 $ 8,115.56 $ 19,867.57 $ $ 193,394.93 Comm Sci & Special Ed 5,905.71 3,899.07 11,311.35 21,116.13 4,096.74 15,408.09 25,212.87 Counseling & Human Devel 886.40 11,854.55 12,740.95 11,552.67 23,407.22 24,293.62 Ed Psychology & Inst Tech 577.92 568.70 7,122.36 8,268.98 7,122.31 14,244.67 15,391.29 Elementary & Social Studies 506.57 1,746.95 1,230.59 3,484.11 1,230.58 2,461.17 4,714.69 Language & Literacy Ed 2,788.31 5,239.79 8,028.10 5,239.77 10,479.56 13,267.87 Lifelong Ed, Admin & Policy 117.22 117.22 0.00 117.22 Mathematics & Science Ed 25,267.93 25,267.93 25,267.76 50,535.69 50,535.69 Wkforce Leadership & Soc Fnd 1,704.00 4,340.67 5,432.38 11,477.05 5,432.35 10,864.73 16,909.40 Kinesiology 35,973.04 35,973.04 35,942.84 71,915.88 71,915.88 School of Hlth & Human Performance 0.00 0.00 0.00 School of Leader & Lifelong Learning 0.00 0.00 0.00 School of Professional Studies 0.00 0.00 0.00 School of Teacher Education 0.00 0.00 0.00 Total Education $ 45,752.82 $ 150,816.06 $ 115,184.00 $ 311,752.88 $ 104,000.58 $ 219,184.58 $ 0.00 $ 415,753.46 F-7 Environment & Design $ $ $ $ $ $ $ $ School of Environmental Design 9,876.31 109.02 9,985.33 109.02 218.04 10,094.35 Institute of Ecology 1,151.33 43,682.22 44,833.55 39,976.06 83,658.28 84,809.61 Total Environment & Design $ 0.00 $ 11,027.64 $ 43,791.24 $ 54,818.88 $ 40,085.08 $ 83,876.32 $ 0.00 $ 94,903.96 Family & Consumer Science Child & Family Development $ $ (38.78) $ 15,352.28 $ 15,313.50 $ 15,352.19 $ 30,704.47 $ $ 30,665.69 College of Family & Consumer Sci 4,225.54 4,225.54 0.00 4,225.54 Extension Family & Consumer Sci 54,720.03 54,720.03 0.00 54,720.03 Food & Nutrition 8,832.50 30,838.86 39,671.36 26,439.98 57,278.84 66,111.34 Housing & Consumer Economics 6.44 448.21 1,834.03 2,288.68 1,308.62 3,142.65 3,597.30 Inst on Human Dev & Disability 20.69 27,067.47 27,088.16 0.00 27,088.16 Textiles-Merchandise-Interiors 1,501.71 1,501.71 1,501.70 3,003.41 3,003.41 University Affiliated Program 0.00 0.00 0.00 Total Family & Consumer Science $ 27.13 $ 95,254.97 $ 49,526.88 $ 144,808.98 $ 44,602.49 $ 94,129.37 $ 0.00 $ 189,411.47 Journalism & Mass Communication Coll. of Journal. & Mass Comm $ $ 1,404.96 $ 1,518.23 $ 2,923.19 $ 1,518.23 $ 3,036.46 $ $ 4,441.42 New Media Institute 412.52 412.52 412.51 825.03 825.03 Total Journalism & Mass Communication $ 0.00 $ 1,404.96 $ 1,930.75 $ 3,335.71 $ 1,930.74 $ 3,861.49 $ 0.00 $ 5,266.45 Pharmacy Clinical and Admin Sciences $ $ 609.88 $ 15,276.91 $ 15,886.79 $ 15,276.82 $ 30,553.73 $ $ 31,163.61 College of Pharmacy 0.00 0.00 0.00 Pharmaceutical & Biomed Science 580.67 79,115.21 79,695.88 79,114.76 158,229.97 158,810.64 Total Pharmacy $ 580.67 $ 609.88 $ 94,392.12 $ 95,582.67 $ 94,391.58 $ 188,783.70 $ 0.00 $ 189,974.25 College of Public Health College Public Hlth Deans Off $ $ $ $ 0.00 $ $ 0.00 $ $ 0.00 Environmental Health Sci 19,192.70 19,192.70 18,055.34 37,248.04 37,248.04 Health Promotion & Behavior 6,987.87 13,367.41 20,355.28 13,367.34 26,734.75 33,722.62 Gerontology 21,217.55 21,217.55 21,217.41 42,434.96 42,434.96 Total College of Public Health $ 0.00 $ 6,987.87 $ 53,777.66 $ 60,765.53 $ 52,640.09 $ 106,417.75 $ 0.00 $ 113,405.62
Summary of Distribution of Indirect (F & A) Cost Recovery to Departments FY2006-2007 (Based on Actual Earned for FY2005-2006) Research Total Instruction & Returned Through UGA F & A Cost Research Public Service Total Public Through F & A Cost Through Recovery Instruction Service Research Total UGARF Returned UGARF Returned Public and International Affairs International Affairs - SPIA $ $ $ 884.88 $ 884.88 $ 884.88 $ 1,769.76 $ $ 1,769.76 Center for Interntl Trade & Sec 89.97 35,000.69 23,566.62 58,657.28 21,554.40 45,121.02 80,211.68 Political Science 2,073.96 2,073.96 2,073.95 4,147.91 4,147.91 Public Admin & Policy 290.71 290.71 290.72 581.43 581.43 School of Public & International Affairs 0.00 0.00 0.00 Total Public & Int'l Affairs $ 89.97 $ 35,000.69 $ 26,816.17 $ 61,906.83 $ 24,803.95 $ 51,620.12 $ 0.00 $ 86,710.78 F-8 Veterinary Medicine Anatomy and Radiology $ $ $ 4,416.19 $ 4,416.19 $ 4,416.15 $ 8,832.34 $ $ 8,832.34 Avian Medicine 0.00 0.00 0.00 Infectious Diseases 46,239.12 46,239.12 42,028.64 88,267.76 88,267.76 Large Animal Medicine 122.45 4,642.11 4,764.56 4,642.07 9,284.18 9,406.63 Medical Microbiology 0.00 0.00 0.00 Parasitology 0.00 0.00 0.00 Pathology 2,124.55 134.16 4,658.99 6,917.70 4,997.36 9,656.35 11,915.06 Physiology & Pharmacology 40,259.31 40,259.31 39,650.33 79,909.64 79,909.64 Population Health 359.62 10,332.47 10,692.09 10,332.40 20,664.87 21,024.49 Small Animal Medicine 7,510.02 7,510.02 7,509.97 15,019.99 15,019.99 Veterinary Medicine - Dean's Office 0.00 0.00 0.00 Vet Med Animal Resources 2,676.20 2,676.20 2,676.18 5,352.38 5,352.38 Wildlife Disease Study 20,308.01 3,094.88 23,402.89 3,094.90 6,189.78 26,497.79 Total Veterinary Medicine $ 2,247.00 $ 20,801.79 $ 123,829.29 $ 146,878.08 $ 119,348.00 $ 243,177.29 $ 0.00 $ 266,226.08 Other Instructional Units Graduate School $ $ $ $ 0.00 $ $ 0.00 $ $ 0.00 School of Forest Resources 207.68 1,460.34 26,066.70 27,734.72 25,364.86 51,431.56 887.86 53,987.44 School of Law 9,372.54 9,372.54 0.00 9,372.54 School of Social Work 3,337.34 29,520.29 7,125.84 39,983.47 3,887.91 11,013.75 43,871.38 Total Other Instructional Units $ 3,545.02 $ 40,353.17 $ 33,192.54 $ 77,090.73 $ 29,252.77 $ 62,445.31 $ 887.86 $ 107,231.36
Summary of Distribution of Indirect (F & A) Cost Recovery to Departments FY2006-2007 (Based on Actual Earned for FY2005-2006) F-9 Research Total Instruction & Returned Through UGA F & A Cost Research Public Service Total Public Through F & A Cost Through Recovery Instruction Service Research Total UGARF Returned UGARF Returned Resident Instruction (Continued) Other Units Applied Genetics Tech Center $ $ $ $ 0.00 $ $ 0.00 $ $ 0.00 Biomed & Health Sciences Inst 2,976.40 23,503.70 26,480.10 23,503.57 47,007.27 49,983.67 Botanical Garden 249.75 249.75 0.00 249.75 Business Outreach Services 0.00 0.00 0.00 C O S M I C 0.00 0.00 0.00 Cancer Center of Excellence 261.50 261.50 261.49 522.99 522.99 Carl Vinson Inst of Government 69,116.58 69,116.58 0.00 69,116.58 Complex Carbohydrate Center 270,511.86 270,511.86 269,698.62 540,210.48 540,210.48 Center for Applied Isotope Study 2,168.93 2,168.93 2,168.91 4,337.84 4,337.84 Ctr Applied Gen Tech 44,983.88 44,983.88 44,103.40 89,087.28 89,087.28 Center for Bio Resources Recovery 0.00 0.00 0.00 Center for Trop Emerging Glob Disease 74,184.49 74,184.49 74,098.04 148,282.53 148,282.53 Disability Resource Center 656.49 656.49 0.00 656.49 Division of Academic Enhancement 21,860.69 21,860.69 0.00 21,860.69 EITS Special Systems Support 0.00 0.00 0.00 Engineering 1,388.16 69.39 30,611.10 32,068.65 6,466.71 37,077.81 38,535.36 Environmental Safety Division 0.00 0.00 0.00 Fanning Institute 9,127.40 9,127.40 0.00 9,127.40 Honors Program 0.00 0.00 0.00 Inst. for Behavioral Rsch. 194,195.24 194,195.24 193,969.09 388,164.33 388,164.33 Institute of Ecology - Research 580.66 20,899.94 12,472.06 33,952.66 12,730.17 25,202.23 46,682.83 Institute of Higher Education 596.35 735.41 1,331.76 455.21 1,190.62 1,786.97 Inter'l Public Service & Outreach 165.24 165.24 0.00 165.24 J.W. Fanning Inst for Leadership 0.00 0.00 0.00 Libraries-Books 0.00 0.00 0.00 Libraries-General 155.46 3,600.70 3,756.16 0.00 3,756.16 Museum of Natural History 552.04 552.04 0.00 552.04 Office of Info Tech Outreach Service 17,171.75 324.95 17,496.70 324.95 17,496.70 Office of Academic Special Programs 0.00 0.00 0.00 Office of Disability Services 0.00 0.00 0.00 Savannah River Ecology Lab 70,194.91 70,194.91 67,072.00 137,266.91 137,266.91 Sea Grant Program 8,726.47 8,726.47 8,726.42 17,452.89 17,452.89 Small Business Development Ctr 57,809.37 57,809.37 0.00 57,809.37 Student Financial Aid 31.79 31.79 0.00 31.79 Vice President for Public Svc Outreach 2,331.70 2,331.70 0.00 2,331.70 Vice President for Research 0.00 0.00 0.00 Vice President for Student Affairs 2,977.31 2,977.31 0.00 2,977.31 Total Other Units $ 2,124.28 $ 210,192.89 $ 732,874.50 $ 945,191.67 $ 703,253.63 $ 1,436,128.13 $ 0.00 $ 1,648,445.30 Total Resident Instruction $ 63,794.70 $ 578,787.02 $ 2,149,806.60 $ 2,792,388.32 $ 2,077,851.64 $ 4,227,658.24 $ 1,278.84 $ 4,871,518.80
Summary of Distribution of Indirect (F & A) Cost Recovery to Departments FY2006-2007 (Based on Actual Earned for FY2005-2006) Research Total Instruction & Returned Through UGA F & A Cost Research Public Service Total Public Through F & A Cost Through Recovery Instruction Service Research Total UGARF Returned UGARF Returned Forestry Research* $ $ $ 11,463.67 $ 11,463.67 $ 10,550.84 $ 22,014.51 $ $ 22,014.51 Forestry Cooperative Ext Srvc* $ $ 1,451.29 $ $ 1,451.29 $ $ 0.00 $ $ 1,451.29 Ag. Experiment Station* $ $ $ 211,927.71 $ 211,927.71 $ 142,270.41 $ 354,198.12 $ $ 354,198.12 Marine Extension Service* $ $ 12,792.13 $ 9,604.47 $ 22,396.60 $ 9,604.38 $ 19,208.85 $ 1,322.50 $ 33,323.48 Marine Institute* $ $ $ 4,009.99 $ 4,009.99 $ 4,009.94 $ 8,019.93 $ $ 8,019.93 Athens & Tifton Diagnostic Lab* $ $ $ 1,194.50 $ 1,194.50 $ 1,194.48 $ 2,388.98 $ $ 2,388.98 Small Grants Program $ 15,948.68 $ 144,696.76 $ 450,000.00 $ 610,645.44 $ $ 450,000.00 $ $ 610,645.44 TOTAL $ 79,743.38 $ 737,727.20 $ 2,838,006.94 $ 3,655,477.52 $ 2,245,481.69 $ 5,083,488.63 $ 2,601.34 $ 5,903,560.55 F-10 * These fund groups receive 100% of UGA portion of F&A cost recovery in the fiscal year earned
ACCOUNTING SERVICES ACCOUNTING DEPARTMENT Director of Accounting Chad Cleveland Sr. Financial Accountant Chris Burback Sr. Financial Accountant Elisa Collins Accountant Paula Bond Associate Accountant Stephen Bennet Sr. Cost Accountant Celise Elder Accountant Holly Byrd Sr. Accountant Terri Akers Sr. Accounting Technician Denise Herbert F-11