Finance 2004-05

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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-WHITEWATER (240189)	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-WHITEWATER (240189)	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  26,239,092  23,677,539         Noncurrent Assets          02   Capital assets - depreciable (gross)  180,680,094  176,673,300   03   Accumulated depreciation (enter as a positive amount)  71,649,008  68,424,595   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  8,098,645  7,883,008   05   Total noncurrent assets  117,129,731  116,131,713      06   Total assets (CV) CV=(A01+A05)  143,368,823  139,809,252         Current Liabilities          07   Long-term debt, current portion  1,315,713  1,027,460   08   Other current liabilities (CV) CV=(A09-A07)  8,078,164  8,111,372   09   Total current liabilities  9,393,877  9,138,832         Noncurrent Liabilities          10   Long-term debt  17,421,833  18,768,657   11   Other noncurrent liabilities (CV) CV=(A12-A10)  791,512  703,172   12   Total noncurrent liabilities  18,213,345  19,471,829      13   Total liabilities (CV) CV=(A09+A12)  27,607,222  28,610,661         Net Assets          14   Invested in capital assets, net of related debt  94,974,386  90,493,705   15   Restricted-expendable  15,989,181  15,972,850   16   Restricted-nonexpendable  106,233  94,954   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,691,801  4,637,082   18   Total Net assets (CV) CV=(A06-A13)  115,761,601  111,198,591         CV= Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  4,741,349  0  0  4,741,349   22   Infrastructure  18,857,273  0  0  18,857,273   23   Buildings  124,012,320  3,544,824  0  127,557,144   24   Equipment  8,101,564  957,220  1,367,809  7,690,975   25   Art and library collections  20,927,122  956,376  50,145  21,833,353   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  68,415,259  4,567,827  1,334,078  71,649,008         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  36,962,341  30,428,732      Grants and contracts - operating         02   Federal operating grants and contracts  4,092,382  3,813,147   03   State operating grants and contracts  785,696  718,721   04   Local/private operating grants and contracts  20,528  392,049   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  15,659,584  13,513,475   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)]  17,839,093  15,601,128   09   Total operating revenues  75,359,624  64,467,252

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  31,942,616  35,146,452   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  4,641,503  4,243,096   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  1,221,447  1,203,744   17   Investment income  167,476  140,077   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  37,973,042  40,733,369

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  3,762,910  6,621,700   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  18,989   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  16,084  3,853,885   24   Total other revenues and additions  3,778,994  10,494,574      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  117,111,660  115,695,195      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  40,291,078  26,978,966  9,265,149  0  4,046,963   02   Research  461,353  325,841  74,904  0  60,608   03   Public service  3,797,472  1,092,538  305,308  0  2,399,626   05   Academic support  11,618,687  6,556,779  2,095,058  0  2,966,850   06   Student services  16,649,549  8,208,597  2,615,299  0  5,825,653   07   Institutional support  8,051,350  5,338,316  1,951,317  0  761,717   08   Operation & maintenance of plant  7,419,492  3,160,321  1,296,908  0  2,962,263   09   Depreciation  4,567,827        4,567,827     10   Scholarships and fellowships expenses, excluding discounts & allowances  513,064     513,064   11   Auxiliary enterprises  15,418,373  3,692,347  1,202,175  0  10,523,851   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)]  119,993  0  1  0  119,992   15   Total operating expenses  108,908,238  55,353,705  18,806,119  4,567,827  30,180,587       Prior year amount  103,610,696  55,710,755  18,062,674  4,384,894  25,452,373

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  880,615           880,615   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  2,579,805  0  0  0  2,579,805   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  3,460,420  0  0  0  3,460,420      19   Total expenses & deductions  112,368,658  55,353,705  18,806,119  4,567,827  33,641,007       Prior year amount  104,639,092  55,710,755  18,062,674  4,384,894  26,480,769      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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)  117,111,660  115,695,195      02   Total expenses & deductions (from C19)  112,368,658  104,639,092      03   Increase in net assets during year (CV) CV=(D01-D02)  4,743,002  11,056,103   04   Net assets beginning of year  111,198,591  100,958,819   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -179,992  -816,331   06   Net assets end of year (from A18)  115,761,601  111,198,591      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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)  4,641,503  4,243,096   02   Other federal grants  1,057,995  1,118,897   03   Grants by state government  535,289  485,465   04   Grants by local government  0  0   05   Institutional grants from restricted resources  584,327  509,386   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  3,053,238  2,371,099   07   Total gross scholarships and fellowships  9,872,352  8,727,943         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  7,300,120  6,271,010   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  2,059,168  2,007,619   10   Total Discounts & Allowances (CV) CV=(E07-E11)  9,359,288  8,278,629      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  513,064  449,314      CV = Calculated Value      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  322,055  325,857   02   Value of endowment assets at the end of the fiscal year  353,616  322,055

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  44,262,461  44,262,461            02   Sales and services  24,397,691  6,678,939  17,718,752  0  0   03   Federal grants/contracts (excludes Pell Grants)  4,146,413  4,146,413  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  31,942,616  31,942,616  0  0  0   05   State grants and contracts  785,696  785,696  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  1,241,976       10   Interest earnings  127,755       11   Dividend earnings  1,990       12   Realized capital gains  18,561          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  55,353,705  51,661,358  3,692,347  0  0   02   Employee benefits, total  18,806,119  17,603,944  1,202,175  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  6,501,250  6,157,109  344,141  0  0   04   Current expenditures other than salaries  29,473,034  18,949,614  10,523,420  0  0      Capital outlay:      05   Construction  3,544,824  2,849,472  695,352  0  0   06   Equipment purchases  957,220  769,312  187,908  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  880,614       09   Scholarships/fellowships  9,872,352  9,872,352          CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  16,421,428   02   Long-term debt issued during fiscal year  3,073,832   03   Long-term debt retired during fiscal year  3,826,746   04   Long-term debt outstanding at end of fiscal year  15,668,514   05   Short-term debt outstanding at beginning of fiscal year  757,242   06   Short-term debt outstanding at end of fiscal year  792,761      CAVEATS

Institution: UNIVERSITY OF WISCONSIN-WHITEWATER (240189)	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  1,331,000   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  16,886,259      CAVEATS