Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	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      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-EAU CLAIRE (240268)	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, 2004.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2003   And ending: month/year (MMYYYY)   Month:  6   Year:  2004   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 other than the institution itself, whether that column represents a single component unit or a combination of component units.         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-EAU CLAIRE (240268)	User ID: 55C0011
Part A - Statement of Net Assets
Fiscal Year 2004      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  28,061,990  30,873,120         Noncurrent Assets          02   Capital assets - depreciable (gross)  194,924,499  188,512,601   03   Accumulated depreciation (enter as a positive amount)  78,246,967  74,327,149   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  13,671,329  13,140,825   05   Total noncurrent assets  130,348,861  127,326,277      06   Total assets (CV) CV=(A01+A05)  158,410,851  158,199,397         Current Liabilities          07   Long-term debt, current portion  799,593  638,683   08   Other current liabilities (CV) CV=(A09-A07)  7,351,289  9,750,700   09   Total current liabilities  8,150,882  10,389,383         Noncurrent Liabilities          10   Long-term debt  14,487,319  13,220,020   11   Other noncurrent liabilities (CV) CV=(A12-A10)  754,776  746,116   12   Total noncurrent liabilities  15,242,095  13,966,136      13   Total liabilities (CV) CV=(A09+A12)  23,392,977  24,355,519         Net Assets          14   Invested in capital assets, net of related debt  104,643,817  104,996,815   15   Restricted-expendable  25,417,411  23,494,970   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,956,646  5,352,093   18   Total Net assets (CV) CV=(A06-A13)  135,017,874  133,843,878         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part A - Plant, Property, and Equipment
Fiscal Year 2004      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  1,683,253  296  0  1,683,549   22   Infrastructure  9,123,872  1,180,189  0  10,304,061   23   Buildings  117,655,138  4,290,658  0  121,945,796   24   Equipment  15,039,788  1,377,423  964,986  15,452,225   25   Art and library collections  45,010,550  1,251,935  723,617  45,538,868   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  74,327,149  4,552,610  632,792  78,246,967         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part B - Revenues and Other Additions
Fiscal Year 2004      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  37,002,711  31,367,632      Grants and contracts - operating         02   Federal operating grants and contracts  4,921,339  4,615,441   03   State operating grants and contracts  745,078  737,152   04   Local/private operating grants and contracts  1,694,751  1,032,388   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  12,206,506  12,386,106   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)]  15,420,114  13,934,869   09   Total operating revenues  71,990,499  64,073,588

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part B - Revenues and Other Additions
Fiscal Year 2004      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  43,218,730  47,636,124   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  4,941,422  4,676,033   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  803,869  670,477   17   Investment income  274,483  221,026   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  49,238,504  53,203,660

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part B - Revenues and Other Additions
Fiscal Year 2004      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  1,155,975  4,533,283   21   Capital grants & gifts  157,428  428,299   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  0  2,727,226   24   Total other revenues and additions  1,313,403  7,688,808      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  122,542,406  124,966,056      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part C - Expenses and Other Deductions
Fiscal Year 2004      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  45,227,299  29,299,342  11,035,398  0  4,892,559   02   Research  901,725  455,820  214,410  0  231,495   03   Public service  2,483,086  1,145,040  390,419  0  947,627   05   Academic support  13,434,977  7,135,065  2,622,895  0  3,677,017   06   Student services  15,240,835  8,799,407  3,036,156  0  3,405,272   07   Institutional support  7,796,319  4,993,323  2,141,848  0  661,148   08   Operation & maintenance of plant  8,423,833  4,203,962  1,857,605  0  2,362,266   09   Depreciation  4,552,610        4,552,610     10   Scholarships and fellowships expenses, excluding discounts & allowances  4,023,821     4,023,821   11   Auxiliary enterprises  13,246,392  4,490,331  1,460,282  0  7,295,779   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)]  36,623  36,466  157  0  0   15   Total operating expenses  115,367,520  60,558,756  22,759,170  4,552,610  27,496,984       Prior year amount  114,426,584  60,905,365  21,744,537  4,561,665  27,215,017

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part C - Expenses and Other Deductions
Fiscal Year 2004      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  868,263           868,263   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  4,333,956  0  0  0  4,333,956   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  5,202,219  0  0  0  5,202,219      19   Total expenses & deductions  120,569,739  60,558,756  22,759,170  4,552,610  32,699,203       Prior year amount  116,027,447  60,905,365  21,744,537  4,561,665  28,815,880      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2004      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  122,542,406  124,966,056      02   Total expenses & deductions (from C19)  120,569,739  116,027,447      03   Increase in net assets during year (CV) CV=(D01-D02)  1,972,667  8,938,609   04   Net assets beginning of year  133,843,878  129,441,697   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -798,671  -4,536,428   06   Net assets end of year (from A18)  135,017,874  133,843,878      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2004      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)  4,941,421  4,676,033   02   Other federal grants  1,361,213  1,262,956   03   Grants by state government  273,300  260,830   04   Grants by local government  0  0   05   Institutional grants from restricted resources  138,684  122,661   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  52,648  18,459   07   Total gross scholarships and fellowships  6,767,266  6,340,939         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,088,580  1,923,231   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  654,865  676,941   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,743,445  2,600,172      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  4,023,821  3,740,767      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part H - Details of Endowment Assets
Fiscal Year 2004 Report in whole dollars only   Line No.   Value of Endowment Assets   Market Value   Prior Year Amounts                  01   Value of endowment assets at the beginning of the fiscal year  559,220  555,784   02   Value of endowment assets at the end of the fiscal year  622,637  559,220

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2004    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  39,091,291  39,091,291            02   Sales and services  19,540,321  6,678,950  12,861,371  0  0   03   Federal grants/contracts (excludes Pell Grants)  4,754,074  4,754,074  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  43,218,730  43,218,730  0  0  0   05   State grants and contracts  745,078  745,078  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  25,081  25,081  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  2,630,968       10   Interest earnings  204,153       11   Dividend earnings  3,516       12   Realized capital gains  32,966          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures Fiscal Year 2004   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  60,558,756  56,068,425  4,490,331  0  0   02   Employee benefits, total  22,759,170  21,298,888  1,460,282  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  6,898,054  6,580,661  317,393  0  0   04   Current expenditures other than salaries  23,507,748  16,213,959  7,293,789  0  0      Capital outlay:      05   Construction  5,470,846  4,504,955  965,891  0  0   06   Equipment purchases  1,377,423  1,157,209  220,214  0  0   07   Land purchases  296  0  296  0  0   08   Interest on debt outstanding, all funds & activities  868,263       09   Scholarships/fellowships  6,767,266  6,767,266          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	User ID: 55C0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2004    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  13,857,576   02   Long-term debt issued during fiscal year  5,229,921   03   Long-term debt retired during fiscal year  5,783,477   04   Long-term debt outstanding at end of fiscal year  13,304,020   05   Short-term debt outstanding at beginning of fiscal year  618,902   06   Short-term debt outstanding at end of fiscal year  600,482      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-EAU CLAIRE (240268)	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  79,100   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  21,659,461      CAVEATS