Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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-OSHKOSH (240365)	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-OSHKOSH (240365)	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  20,452,980  26,505,396         Noncurrent Assets          02   Capital assets - depreciable (gross)  194,589,056  187,018,827   03   Accumulated depreciation (enter as a positive amount)  77,267,836  73,329,819   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  7,079,513  6,749,935   05   Total noncurrent assets  124,400,733  120,438,943      06   Total assets (CV) CV=(A01+A05)  144,853,713  146,944,339         Current Liabilities          07   Long-term debt, current portion  682,036  509,330   08   Other current liabilities (CV) CV=(A09-A07)  10,572,951  12,866,656   09   Total current liabilities  11,254,987  13,375,986         Noncurrent Liabilities          10   Long-term debt  17,803,915  16,821,598   11   Other noncurrent liabilities (CV) CV=(A12-A10)  868,078  775,447   12   Total noncurrent liabilities  18,671,993  17,597,045      13   Total liabilities (CV) CV=(A09+A12)  29,926,980  30,973,031         Net Assets          14   Invested in capital assets, net of related debt  102,882,662  105,164,158   15   Restricted-expendable  4,966,006  6,789,485   16   Restricted-nonexpendable  189,171  169,086   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  6,888,894  3,848,579   18   Total Net assets (CV) CV=(A06-A13)  114,926,733  115,971,308         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  8,308,596  205,000  0  8,513,596   22   Infrastructure  9,798,408  106,562  0  9,904,970   23   Buildings  121,171,223  5,499,933  0  126,671,156   24   Equipment  9,277,306  1,078,554  52,261  10,303,599   25   Art and library collections  38,463,294  785,361  52,920  39,195,735   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  73,331,419  3,988,678  52,261  77,267,836         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  34,838,707  30,022,659      Grants and contracts - operating         02   Federal operating grants and contracts  7,725,507  5,801,146   03   State operating grants and contracts  4,204,454  3,440,693   04   Local/private operating grants and contracts  1,534,624  1,123,929   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  20,326,858  18,620,900   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)]  9,359,676  12,107,861   09   Total operating revenues  77,989,826  71,117,188

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  43,999,250  48,198,451   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  5,233,466  4,863,461   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  908,554  716,053   17   Investment income  230,369  211,776   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  50,371,639  53,989,741

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  4,233,667  1,181,501   21   Capital grants & gifts  0  152   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  33,548  3,674,075   24   Total other revenues and additions  4,267,215  4,855,728      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  132,628,680  129,962,657      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  50,268,985  32,033,470  12,469,864  0  5,765,651   02   Research  1,462,649  660,995  169,329  0  632,325   03   Public service  4,660,798  2,398,814  869,959  0  1,392,025   05   Academic support  11,004,270  7,208,534  2,293,835  0  1,501,901   06   Student services  13,835,257  7,377,761  2,644,250  0  3,813,246   07   Institutional support  8,297,249  4,298,004  1,827,743  0  2,171,502   08   Operation & maintenance of plant  9,546,466  3,962,718  1,623,505  0  3,960,243   09   Depreciation  3,988,678        3,988,678     10   Scholarships and fellowships expenses, excluding discounts & allowances  3,394,542     3,394,542   11   Auxiliary enterprises  20,167,904  5,202,674  1,437,554  0  13,527,676   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)]  169,970  34,560  23  0  135,387   15   Total operating expenses  126,796,768  63,177,530  23,336,062  3,988,678  36,294,498       Prior year amount  123,441,537  63,187,306  21,819,754  3,840,260  34,594,217

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  747,737           747,737   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  4,803,419  0  0  0  4,803,419   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  5,551,156  0  0  0  5,551,156      19   Total expenses & deductions  132,347,924  63,177,530  23,336,062  3,988,678  41,845,654       Prior year amount  124,327,261  63,187,306  21,819,754  3,840,260  35,479,941      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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)  132,628,680  129,962,657      02   Total expenses & deductions (from C19)  132,347,924  124,327,261      03   Increase in net assets during year (CV) CV=(D01-D02)  280,756  5,635,396   04   Net assets beginning of year  115,971,308  118,717,360   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -1,325,331  -8,381,448   06   Net assets end of year (from A18)  114,926,733  115,971,308      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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)  5,233,916  4,862,211   02   Other federal grants  847,693  677,786   03   Grants by state government  282,294  274,541   04   Grants by local government  0  0   05   Institutional grants from restricted resources  730,270  477,426   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  64,629  30,189   07   Total gross scholarships and fellowships  7,158,802  6,322,153         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,860,225  2,688,686   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  904,035  967,614   10   Total Discounts & Allowances (CV) CV=(E07-E11)  3,764,260  3,656,300      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,394,542  2,665,853      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  458,469  470,120   02   Value of endowment assets at the end of the fiscal year  513,379  458,469

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  37,698,932  37,698,932            02   Sales and services  23,536,890  2,305,997  21,230,893  0  0   03   Federal grants/contracts (excludes Pell Grants)  7,848,555  7,848,555  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  43,999,250  43,999,250  0  0  0   05   State grants and contracts  4,204,454  4,204,454  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  466,885  466,885  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  1,976,293       10   Interest earnings  172,326       11   Dividend earnings  2,899       12   Realized capital gains  27,235          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  63,177,530  57,974,856  5,202,674  0  0   02   Employee benefits, total  23,336,061  21,898,507  1,437,554  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  7,301,040  6,903,030  398,010  0  0   04   Current expenditures other than salaries  32,673,759  19,132,593  13,541,166  0  0      Capital outlay:      05   Construction  5,606,495  1,123,333  4,483,162  0  0   06   Equipment purchases  1,078,554  982,267  96,287  0  0   07   Land purchases  205,000  5,000  200,000  0  0   08   Interest on debt outstanding, all funds & activities  747,737       09   Scholarships/fellowships  7,158,802  7,158,802          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  16,052,057   02   Long-term debt issued during fiscal year  3,700,581   03   Long-term debt retired during fiscal year  2,449,351   04   Long-term debt outstanding at end of fiscal year  17,303,287   05   Short-term debt outstanding at beginning of fiscal year  370,091   06   Short-term debt outstanding at end of fiscal year  433,126      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-OSHKOSH (240365)	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  0   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  11,115,922      CAVEATS