Financial Administration

GASB 34 and 35 Reporting Requirements and Instructions

University of Wisconsin System GASB 34/35/38

GASB 34/35 Reporting Requirements:

Instructions and Formats (Microsoft Word file that includes instructions and formats for the submission of the 2008-2009 GAAP reporting information, excluding reports in Excel format, listed below)

        Auxiliary Cash and Reserves Balances (will be available at a later date)

    Excel Spreadsheets:

    Accounts Payable
    Accounts Receivable and Loans Receivable
    Appropriation 128 Revenue by Category
    Capital Contributions
    Cash vs. Receivable
    Deferred Expenses
    Deferred Revenue
    Equipment Inventory and Library Holdings
    Federal Grants and Contracts -- Awards (WARF units only)
    Federal Grants and Contracts -- Expenditures (WARF units only)
    G.O. Bond Sinking Fund
    Gifts
    Installment Purchases
    Leases
        Amortization
        Lease Calculations
    Municipal Services
    Plant Ledger and Impaired Facility Report
    Prepaid Items
    Private Grants and Contracts (WARF units only)
    Scholarship Allowances - Scholarship and Fellowship Reasonableness Check
    Summer Session - Prorated
    Supplies Inventory
    Tuition and Fee Remissions


The timetable for submissions is as follows:

 
Report Period Ending Date
Due Date
     
Accounts Payable
June 30
September 1
Accounts Receivable
June 30
August 7
Affiliated Organizations
June 30
July 17
Agency Funds
June 30
July 17
Appropriation 128 Revenues by Category
Post-Closing
July 31
Bank Statements
June 30
July 17
Capital Contributions
Post-Closing
August 7
Cash vs. Receivables - July Revenues
---
July 31
Deferred Expenses
June 30
July 31
Deferred Revenue
June 30
July 31
Equipment Inventories and Library Holdings
June 30
August 14
Federal Grants and Contracts Awards (WARF Units)
June 30
July 31
Federal Grants and Contracts Expenditures (WARF Units)
Post-Closing
July 31
Foundation Annual Financial Statements
June 30
When Available
GASB Statement No. 42
June 30
July 31
GASB Statement No. 49
June 30
July 31
Gifts
June 30
August 7
G.O. Bond Sinking Fund Balance
June 30
August 7
Installment Purchases
June 30
July 31
Leases
June 30
July 31
Municipal Services
June 30
August 7
Plant Ledger and Impaired Facilities Report
June 30
August 7
Prepaid Items
June 30
July 31
Private Gifts, Grants and Contracts (WARF Units)
Post-Closing
July 31
Scholarship Allowances
June 30
July 31
Statement of Institution Business Officer
June 30
September 1
Summer Session Prorated
---
August 7
Supplies Inventory
June 30
August 7
Tuition and Fee Remissions
June 30
July 17

Contact Ginger Hintz, (608) 262-6010 if you have any questions.

Send completed forms to:

Deb Zurkirchen
780 Regent St., Suite 210
Madison, WI 53715