Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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 EXTENSION (260381)	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 EXTENSION (260381)	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  19,342,582  19,268,336         Noncurrent Assets          02   Capital assets - depreciable (gross)  51,165,444  51,862,175   03   Accumulated depreciation (enter as a positive amount)  26,738,329  28,124,263   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  5,818,918  5,143,004   05   Total noncurrent assets  30,246,033  28,880,916      06   Total assets (CV) CV=(A01+A05)  49,588,615  48,149,252         Current Liabilities          07   Long-term debt, current portion  302,382  219,777   08   Other current liabilities (CV) CV=(A09-A07)  8,855,953  9,754,595   09   Total current liabilities  9,158,335  9,974,372         Noncurrent Liabilities          10   Long-term debt  1,011,705  1,261,671   11   Other noncurrent liabilities (CV) CV=(A12-A10)  1,803,411  1,634,487   12   Total noncurrent liabilities  2,815,116  2,896,158      13   Total liabilities (CV) CV=(A09+A12)  11,973,451  12,870,530         Net Assets          14   Invested in capital assets, net of related debt  23,367,433  22,587,728   15   Restricted-expendable  10,242,419  9,330,757   16   Restricted-nonexpendable  3,073  2,747   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,002,239  3,357,490   18   Total Net assets (CV) CV=(A06-A13)  37,615,164  35,278,722         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  291,583  0  0  291,583   22   Infrastructure  3,447,330  0  0  3,447,330   23   Buildings  30,152,413  27,170  0  30,179,583   24   Equipment  17,792,670  1,022,239  1,567,960  17,246,949   25   Art and library collections  0  0  0  0   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  26,333,191  1,866,677  1,461,539  26,738,329         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  89,113  75,953      Grants and contracts - operating         02   Federal operating grants and contracts  4,070,076  4,042,445   03   State operating grants and contracts  10,862,604  10,645,698   04   Local/private operating grants and contracts  12,912,082  13,015,604   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  0  0   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)]  8,633,985  10,042,962   09   Total operating revenues  36,567,860  37,822,662

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  8,536,924  8,016,907   11   State appropriations  45,464,396  37,775,699   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  2,402,135  2,850,643   17   Investment income  -22,135  -160,001   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  56,381,320  48,483,248

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  98,051  444,900   21   Capital grants & gifts  161,336  173,461   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  17,816  7,083,092   24   Total other revenues and additions  277,203  7,701,453      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  93,226,383  94,007,363      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  131,895  62,278  23,017  0  46,600   02   Research  0  0  0  0  0   03   Public service  63,914,796  36,541,862  15,523,414  0  11,849,520   05   Academic support  15,617,267  10,055,648  3,566,923  0  1,994,696   06   Student services  895,633  436,493  161,003  0  298,137   07   Institutional support  5,231,840  3,455,829  1,249,380  0  526,631   08   Operation & maintenance of plant  1,098,727  433,555  184,577  0  480,595   09   Depreciation  1,866,677        1,866,677     10   Scholarships and fellowships expenses, excluding discounts & allowances  18,658     18,658   11   Auxiliary enterprises  19,421  0  0  0  19,421   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)]  0  0  0  0  0   15   Total operating expenses  88,794,914  50,985,665  20,708,314  1,866,677  15,234,258       Prior year amount  89,508,757  51,866,837  20,255,997  1,879,294  15,506,629

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  228,037           228,037   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  4,000,836  0  0  0  4,000,836   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  4,228,873  0  0  0  4,228,873      19   Total expenses & deductions  93,023,787  50,985,665  20,708,314  1,866,677  19,463,131       Prior year amount  90,009,273  51,866,837  20,255,997  1,879,294  16,007,145      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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)  93,226,383  94,007,363      02   Total expenses & deductions (from C19)  93,023,787  90,009,273      03   Increase in net assets during year (CV) CV=(D01-D02)  202,596  3,998,090   04   Net assets beginning of year  35,278,722  29,326,380   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  2,133,846  1,954,252   06   Net assets end of year (from A18)  37,615,164  35,278,722      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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)  0  0   02   Other federal grants  8,360  32,674   03   Grants by state government  2,352  0   04   Grants by local government  0  0   05   Institutional grants from restricted resources  7,946  7,399   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  0  2,465   07   Total gross scholarships and fellowships  18,658  42,538         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  0  0   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  0  0   10   Total Discounts & Allowances (CV) CV=(E07-E11)  0  0      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  18,658  42,538      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  5,689,300  5,268,547   02   Value of endowment assets at the end of the fiscal year  6,558,773  5,689,300

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  89,113  89,113            02   Sales and services  8,615,301  8,615,301  0  0  0   03   Federal grants/contracts (excludes Pell Grants)  4,070,076  4,070,076  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  45,464,396  45,464,396  0  0  0   05   State grants and contracts  10,862,604  10,862,604  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  7,267,155  7,267,155  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  8,047,062       10   Interest earnings  0       11   Dividend earnings  37,402       12   Realized capital gains  355,212          CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  50,985,665  50,985,665  0  0  0   02   Employee benefits, total  20,708,314  20,708,314  0  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  6,322,038  6,322,038  0  0  0   04   Current expenditures other than salaries  14,294,117  14,274,696  19,421  0  0      Capital outlay:      05   Construction  27,170  27,170  0  0  0   06   Equipment purchases  1,417,184  1,417,184  0  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  228,037       09   Scholarships/fellowships  18,658  18,658          CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  1,275,249   02   Long-term debt issued during fiscal year  153,792   03   Long-term debt retired during fiscal year  240,815   04   Long-term debt outstanding at end of fiscal year  1,188,226   05   Short-term debt outstanding at beginning of fiscal year  77,101   06   Short-term debt outstanding at end of fiscal year  80,767      CAVEATS

Institution: UNIVERSITY OF WISCONSIN EXTENSION (260381)	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  154,682   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  11,481,017      CAVEATS