Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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-LA CROSSE (240329)	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-LA CROSSE (240329)	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  26,796,856  28,433,184         Noncurrent Assets          02   Capital assets - depreciable (gross)  197,096,182  195,434,221   03   Accumulated depreciation (enter as a positive amount)  68,281,211  64,128,403   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  7,293,021  7,030,791   05   Total noncurrent assets  136,107,992  138,336,609      06   Total assets (CV) CV=(A01+A05)  162,904,848  166,769,793         Current Liabilities          07   Long-term debt, current portion  755,956  793,147   08   Other current liabilities (CV) CV=(A09-A07)  13,525,446  4,905,944   09   Total current liabilities  14,281,402  5,699,091         Noncurrent Liabilities          10   Long-term debt  14,269,057  14,967,937   11   Other noncurrent liabilities (CV) CV=(A12-A10)  709,930  632,043   12   Total noncurrent liabilities  14,978,987  15,599,980      13   Total liabilities (CV) CV=(A09+A12)  29,260,389  21,299,071         Net Assets          14   Invested in capital assets, net of related debt  117,233,704  119,826,444   15   Restricted-expendable  8,994,424  22,280,223   16   Restricted-nonexpendable  998,241  892,255   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  6,418,090  2,471,800   18   Total Net assets (CV) CV=(A06-A13)  133,644,459  145,470,722         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  7,383,644  0  0  7,383,644   22   Infrastructure  9,950,895  60,406  0  10,011,301   23   Buildings  120,914,905  2,083,107  0  122,998,012   24   Equipment  11,284,304  905,343  24,539  12,165,108   25   Art and library collections  43,848,144  837,173  147,200  44,538,117   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  63,977,289  4,338,462  34,540  68,281,211         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  32,485,829  30,808,195      Grants and contracts - operating         02   Federal operating grants and contracts  3,871,349  5,099,691   03   State operating grants and contracts  2,492,472  489,511   04   Local/private operating grants and contracts  1,223,586  3,311,837   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  10,951,934  10,497,334   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)]  8,236,938  9,946,165   09   Total operating revenues  59,262,108  60,152,733

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  31,904,570  38,632,887   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  3,877,480  3,803,782   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  122,821  152,282   17   Investment income  506,356  469,198   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  36,411,227  43,058,149

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  642,522  2,237,160   21   Capital grants & gifts  133,716  230,440   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  120,757  1,130,745   24   Total other revenues and additions  896,995  3,598,345      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  96,570,330  106,809,227      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  38,866,377  25,586,748  9,310,624  0  3,969,005   02   Research  2,832,823  1,636,021  507,544  0  689,258   03   Public service  3,937,087  1,444,574  484,858  0  2,007,655   05   Academic support  12,687,978  6,520,860  2,371,705  0  3,795,413   06   Student services  14,673,184  6,726,936  2,708,503  0  5,237,745   07   Institutional support  7,417,536  4,007,966  1,619,540  0  1,790,030   08   Operation & maintenance of plant  6,739,634  3,203,718  1,396,427  0  2,139,489   09   Depreciation  4,338,462        4,338,462     10   Scholarships and fellowships expenses, excluding discounts & allowances  1,054,969     1,054,969   11   Auxiliary enterprises  12,380,308  2,380,909  817,438  0  9,181,961   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)]  195,651  12,444  38  0  183,169   15   Total operating expenses  105,124,009  51,520,176  19,216,677  4,338,462  30,048,694       Prior year amount  101,227,790  51,940,518  18,828,560  4,226,111  26,232,601

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  668,438           668,438   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  182,418  0  0  0  182,418   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  850,856  0  0  0  850,856      19   Total expenses & deductions  105,974,865  51,520,176  19,216,677  4,338,462  30,899,550       Prior year amount  102,155,666  51,940,518  18,828,560  4,226,111  27,160,477      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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)  96,570,330  106,809,227      02   Total expenses & deductions (from C19)  105,974,865  102,155,666      03   Increase in net assets during year (CV) CV=(D01-D02)  -9,404,535  4,653,561   04   Net assets beginning of year  145,470,721  143,111,529   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -2,421,727  -2,294,368   06   Net assets end of year (from A18)  133,644,459  145,470,722      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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)  3,876,954  3,806,523   02   Other federal grants  869,976  778,746   03   Grants by state government  357,546  357,088   04   Grants by local government  0  0   05   Institutional grants from restricted resources  20,684  30,712   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  188,827  81,135   07   Total gross scholarships and fellowships  5,313,987  5,054,204         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,421,452  3,067,735   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  837,566  815,457   10   Total Discounts & Allowances (CV) CV=(E07-E11)  4,259,018  3,883,192      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  1,054,969  1,171,012      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  1,572,438  1,627,652   02   Value of endowment assets at the end of the fiscal year  1,773,396  1,572,438

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  35,907,281  35,907,281            02   Sales and services  15,969,748  4,180,248  11,789,500  0  0   03   Federal grants/contracts (excludes Pell Grants)  3,751,168  3,751,168  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  31,904,570  31,904,570  0  0  0   05   State grants and contracts  2,492,472  2,492,472  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  359,985  359,985  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  1,037,725       10   Interest earnings  305,617       11   Dividend earnings  10,019       12   Realized capital gains  94,312          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  51,520,177  49,139,268  2,380,909  0  0   02   Employee benefits, total  19,216,677  18,399,239  817,438  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  5,818,268  5,601,277  216,991  0  0   04   Current expenditures other than salaries  28,807,805  19,625,850  9,181,955  0  0      Capital outlay:      05   Construction  2,143,513  1,676,410  467,103  0  0   06   Equipment purchases  0  0  0  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  668,438       09   Scholarships/fellowships  5,313,987  5,313,987          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  15,448,254   02   Long-term debt issued during fiscal year  4,032,189   03   Long-term debt retired during fiscal year  4,799,740   04   Long-term debt outstanding at end of fiscal year  14,680,703   05   Short-term debt outstanding at beginning of fiscal year  706,591   06   Short-term debt outstanding at end of fiscal year  591,716      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-LA CROSSE (240329)	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  1,551,077   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  20,083,923      CAVEATS