Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Finance - Public institutions
Reporting Standard   Please indicate which reporting standards are used to prepare your financial statements:            GASB (Governmental Accounting Standard Board), using standards of GASB 34 & 35            GASB (Governmental Accounting Standard Board), using standards prior to GASB 34      FASB (Financial Accounting Standard Board)   Please consult your business officer for the correct response before saving this screen. Your response to this question will determine the forms you will receive for reporting finance data.

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Finance - Public institutions
General Information Finance - Public Institutions   To the extent possible, the finance data requested in this report should be provided from your institution's audited General Purpose Financial Statement (GPFS). Please refer to the instructions specific to each page of the survey for detailed instruction and references.   1. Fiscal Year calendar   This report covers financial activities for the 12-month fiscal year: (The fiscal year reported should be the most recent fiscal year ending before October 1, 2003.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2002   And ending: month/year (MMYYYY)   Month:  6   Year:  2003   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Statement from your auditor for the fiscal year noted above? (If your institution is audited only in combination with another entity, answer this question based on the audit of that entity.)          Yes   No   Don't know                   3. GASB Statement No. 34 offers three alternative reporting models for special-purpose governments like colleges and universities. Which model is used by your institution ?           Business Type Activities      Governmental Activities      Governmental Activities with Business-Type Activities   4. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   5.Component Units   Each discretely presented component unit should be reported in the same manner and amounts as included on the face of the institution’s GPFS. There should be one Finance Survey component unit form (Part F or G) completed for each column on the face of the GPFS, whether that column represents a single component unit or a combination of component units. (These component units include affiliated entities as described in GASB statement 39. The provisions of GASB 39 are not required to be implemented until fiscal years beginning after June 15, 2003, therefore no information is required on this portion of the survey until the institution implements the revised component unit definitions set forth in this new standard. If your institution has not implemented GASB 39, enter 0 in each of the blanks below.)         0   Number of component unit columns on GPFS using FASB standards     0   Number of component unit columns on GPFS using GASB standards   System or Governing Board (please see instructions about reporting System data)   Please select the applicable option below:         This Finance Survey form is for an institution that is NOT part of a system         This Finance Survey form is for an institution that is part of a system      Name of the system is:  UNIVERSITY OF WISCONSIN SYSTEM         This Finance Survey form is for a system (or governing board) office   Caveats:

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part A - Statement of Net Assets
Fiscal Year 2003      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  8,073,427  8,087,119         Noncurrent Assets          02   Capital assets - depreciable (gross)  79,632,650  69,447,195   03   Accumulated depreciation (enter as a positive amount)  29,222,994  28,987,226   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  2,901,288  2,873,616   05   Total noncurrent assets  53,310,944  43,333,585      06   Total assets (CV) CV=(A01+A05)  61,384,371  51,420,704         Current Liabilities          07   Long-term debt, current portion  157,291  56,727   08   Other current liabilities (CV) CV=(A09-A07)  3,368,181  3,481,181   09   Total current liabilities  3,525,472  3,537,908         Noncurrent Liabilities          10   Long-term debt  1,617,835  562,671   11   Other noncurrent liabilities (CV) CV=(A12-A10)  250,828  236,146   12   Total noncurrent liabilities  1,868,663  798,817      13   Total liabilities (CV) CV=(A09+A12)  5,394,135  4,336,725         Net Assets          14   Invested in capital assets, net of related debt  48,773,868  39,357,447   15   Restricted-expendable  5,438,592  6,739,015   16   Restricted-nonexpendable  608,644  749,354   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  1,169,132  238,163   18   Total Net assets (CV) CV=(A06-A13)  55,990,236  47,083,979         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part A - Plant, Property, and Equipment
Fiscal Year 2003      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  986,767  0  0  986,767   22   Infrastructure  6,549,177  946,539  0  7,495,716   23   Buildings  39,493,837  10,355,775  0  49,849,612   24   Equipment  2,498,295  130,686  292,976  2,336,005   25   Art and library collections  19,090,535  187,968  313,953  18,964,550   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  28,119,833  1,396,137  292,976  29,222,994         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only            Line No.   Source of Funds   Current year amount   Prior year amount      Operating Revenues         01   Tuition & fees, after deducting discounts & allowances  7,189,031  6,415,017      Grants and contracts - operating         02   Federal operating grants and contracts  2,073,686  1,875,207   03   State operating grants and contracts  401,307  597,959   04   Local/private operating grants and contracts  161,835  651,362   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  3,784,630  4,284,123   06   Sales & services of hospitals, after deducting patient contractual allowances  0  0   07   Independent operations  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  2,484,050  2,783,178   09   Total operating revenues  16,094,539  16,606,846

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only             Line No.   Source of funds   Current year amount   Prior year amount      Nonoperating Revenues         10   Federal appropriations  0  0   11   State appropriations  16,384,671  14,278,623   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  2,113,658  1,905,099   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  475,517  643,516   17   Investment income  115,963  -49,245   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  19,089,809  16,777,993

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part B - Revenues and Other Additions
Fiscal Year 2003      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  9,413,474  1,779,812   21   Capital grants & gifts  0  137,917   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  999,841  1,341,478   24   Total other revenues and additions  10,413,315  3,259,207      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  45,597,663  36,644,046      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part C - Expenses and Other Deductions
Fiscal Year 2003      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Operating Expenses      01   Instruction  11,860,358  8,070,762  2,879,126  0  910,470   02   Research  563,521  381,768  140,372  0  41,381   03   Public service  1,510,599  678,210  292,010  0  540,379   05   Academic support  2,901,370  1,758,638  627,473  0  515,259   06   Student services  4,475,217  2,339,893  941,646  0  1,193,678   07   Institutional support  3,358,494  2,064,238  812,379  0  481,877   08   Operation & maintenance of plant  3,748,030  1,617,584  744,507  0  1,385,939   09   Depreciation  1,396,137        1,396,137     10   Scholarships and fellowships expenses, excluding discounts & allowances  722,605  0  0  0  722,605   11   Auxiliary enterprises  4,153,761  835,412  314,301  0  3,004,048   12   Hospital services  0  0  0  0  0   13   Independent operations  0  0  0  0  0   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  37,247  11,537  73  0  25,637   15   Total operating expenses  34,727,339  17,758,042  6,751,887  1,396,137  8,821,273       Prior year amount  35,086,443  17,602,159  6,317,587  981,153  10,185,544

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part C - Expenses and Other Deductions
Fiscal Year 2003      Report in whole dollars only                                                       1   2   3   4   5   Line No.   Description   Current year total   Salaries & wages   Employee fringe benefits   Depreciation   All other                           Nonoperating Expenses and Deductions                  16   Interest  213,486           213,486   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  313,952  0  0  0  313,952   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  527,438  0  0  0  527,438      19   Total expenses & deductions  35,254,777  17,758,042  6,751,887  1,396,137  9,348,711       Prior year amount  35,372,016  17,602,159  6,317,587  981,153  10,471,117      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2003      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  45,597,663  36,644,046      02   Total expenses & deductions (from C19)  35,254,777  35,372,016      03   Increase in net assets during year (CV) CV=(D01-D02)  10,342,886  1,272,030   04   Net assets beginning of year  47,083,980  54,028,695   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -1,436,630  -8,216,746   06   Net assets end of year (from A18)  55,990,236  47,083,979      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2003      Report in whole dollars only            Line No.   Source   Current year amount   Prior year amount      Institutional Expenses and Discounts & Allowances            Gross Scholarships and Fellowships (no loans included)         01   Pell grants (federal)  2,113,658  1,905,099   02   Other federal grants  274,210  275,198   03   Grants by state government  81,663  84,486   04   Grants by local government  0  0   05   Institutional grants from restricted resources  70,176  1,080,155   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  4,663  0   07   Total gross scholarships and fellowships  2,544,370  3,344,938         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  1,529,013  1,353,447   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  292,752  287,989   10   Total Discounts & Allowances (CV) CV=(E07-E11)  1,821,765  1,641,436      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  722,605  1,703,502      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part H - Details of Endowment Assets
Fiscal Year 2003 (Optional for current reporting cycle) Report in whole dollars only   Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts           (2)       01   Value of endowment assets at the beginning of the fiscal year  1,665,774     02   Value of endowment assets at the end of the fiscal year  1,648,723

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2003    Source and type   Amount   Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/independent operations   Auxiliary enterprises    Hospitals    Agriculture extension/experiment services      (1)      (2)   (3)   (4)   (5)   01   Tuition and fees  8,718,044  8,718,044            02   Sales and services  4,963,171  885,789  4,077,382  0  0   03   Federal grants/contracts (excludes Pell Grants)  2,100,472  2,100,472  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  16,384,671  16,384,671  0  0  0   05   State grants and contracts  401,307  401,307  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  0  0  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  637,352       10   Interest earnings  117,229       11   Dividend earnings  7,699       12   Realized capital gains  -57,141          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures   Category   Amount   Total for all funds and operations (includes endowment funds, but excludes component units)   Education and general/ independent operations   Auxiliary enterprises   Hospitals    Agriculture extension/ experiment services      (1)   (2)   (3)   (4)   (5)   01   Salaries and wages  17,758,042  16,922,630  835,412  0  0   02   Employee benefits, total  6,751,887  6,437,586  314,301  0  0   03   Payment to state retirement funds  2,102,822  2,024,142  78,680  0  0   04   Current expenditures other than salaries  8,025,353  5,070,443  2,954,910  0  0      Capital outlay:      05   Construction  11,302,315  10,901,672  400,643  0  0   06   Equipment purchases  130,686  120,476  10,210  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  213,486       09   Scholarships/fellowships  2,544,370  2,544,370          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2003    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  495,613   02   Long-term debt issued during fiscal year  1,174,427   03   Long-term debt retired during fiscal year  42,796   04   Long-term debt outstanding at end of fiscal year  1,627,244   05   Short-term debt outstanding at beginning of fiscal year  42,247   06   Short-term debt outstanding at end of fiscal year  75,171      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-SUPERIOR (240426)	User ID: 55C0011
Part L - Debt and Assets, page 2
Part L - Debt and Assets   Assets   Category   Amount   07   Total cash and security assets held at end of fiscal year in sinking or debt service funds  46,770   08   Total cash and security assets held at end of fiscal year in bond funds  0   09   Total cash and security assets held at end of fiscal year in all other funds  5,963,133      CAVEATS