KENTUCKY STATE UNIVERSITY NOTES TO FINANCIAL STATEMENTS June 30, 2019

NOTE 13 - SCHEDULE OF EXPENSES BY PROGRAM

In the Statement of Revenues, Expenses and Changes in Net Position, operating expenses are presented by functional expense purpose. Depreciation is allocated below based on functional classification as required by IPEDS for Fiscal Year 2019. Functional expense purpose is classified by natural classification as follows:

Compensation and BenefitsSupplies and ServicesScholarships and FellowshipsDepreciationOperations and MaintenanceTotal
Instruction$ 8,072,589$ 2,258,044$ -$ 646,988$ 1,019,027$ 11,996,648
Research4,658,5902,790,527-849,996770,3889,069,501
Public service5,928,5634,158,771-398,930973,41611,459,680
Academic support351,518274,066-133,11270,428829,124
Student services4,179,6913,143,915-441,943720,8588,486,407
Institutional support7,294,2357,544,733-446,8651,418,94916,704,782
Operation & maintenance of plant960,0564,439,893-607,167(6,007,116)-
Auxiliary enterprises353,4284,070,386-302,996438,7795,165,589
Student financial aid326,937206,037,00648,680595,2717,007,914
Total operating expense$ 32,125,607$ 28,680,355$ 6,037,006$ 3,876,677$ -$ 70,719,645

(Continued)

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