Finance 2005-06

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
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 Colleges (240055)	User ID: 55A0011
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, 2005.)   Beginning: month/year (MMYYYY)   Month:  7   Year:  2004   And ending: month/year (MMYYYY)   Month:  6   Year:  2005   2. Audit Opinion   Did your institution receive an unqualified opinion on its General Purpose Financial Statements 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. If your institution participates in intercollegiate athletics, are the expenses accounted for as auxiliary enterprises or treated as student services?             Auxiliary enterprises                          Student services                          Does not participate in intercollegiate athletics                          Other (specify in caveats box below)                   5. Does this institution or any of its foundations or other affiliated organizations own endowment assets ?          Yes - (report endowment assets)                      No   6.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 Colleges (240055)	User ID: 55A0011
Part A - Statement of Net Assets
Fiscal Year 2005      Report in whole dollars only      Line no.      Current year amount   Prior year amount      Current Assets          01   Total Current Assets  12,992,331  10,752,784         Noncurrent Assets          02   Capital assets - depreciable (gross)  34,922,975  34,182,848   03   Accumulated depreciation (enter as a positive amount)  4,942,346  4,286,585   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  2,526,220  2,443,829   05   Total noncurrent assets  32,506,849  32,340,092      06   Total assets (CV) CV=(A01+A05)  45,499,180  43,092,876         Current Liabilities          07   Long-term debt, current portion  160,767  229,824   08   Other current liabilities (CV) CV=(A09-A07)  6,631,327  5,317,779   09   Total current liabilities  6,792,094  5,547,603         Noncurrent Liabilities          10   Long-term debt  1,418,478  1,478,124   11   Other noncurrent liabilities (CV) CV=(A12-A10)  576,046  498,085   12   Total noncurrent liabilities  1,994,524  1,976,209      13   Total liabilities (CV) CV=(A09+A12)  8,786,618  7,523,812         Net Assets          14   Invested in capital assets, net of related debt  28,401,385  28,188,315   15   Restricted-expendable  3,573,546  3,403,760   16   Restricted-nonexpendable  240,692  219,428   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,496,939  3,757,561   18   Total Net assets (CV) CV=(A06-A13)  36,712,562  35,569,064         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part A - Plant, Property, and Equipment
Fiscal Year 2005      Report in whole dollars only                  Line No.   Description   Beginning balance   Additions   Retirements (CV)   Ending balance      Plant,Property, and Equipment                  21   Land & land improvements  145,352  0  0  145,352   22   Infrastructure  34,672  0  0  34,672   23   Buildings  1,812,789  30,663  0  1,843,452   24   Equipment  6,320,930  660,972  169,126  6,812,776   25   Art and library collections  25,947,458  425,730  286,466  26,086,722   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress      0     28   Accumulated depreciation  4,286,585  794,443  138,682  4,942,346         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2005      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  32,507,872  25,780,623      Grants and contracts - operating         02   Federal operating grants and contracts  1,773,301  1,935,810   03   State operating grants and contracts  12,657  10,799   04   Local/private operating grants and contracts  290,157  488,426   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  2,986,468  2,642,795   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  8,845,693  10,314,708   09   Total operating revenues  46,416,148  41,173,161

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2005      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  35,124,164  35,211,804   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  6,528,538  6,551,134   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  1,133,415  676,230   17   Investment income  216,642  206,189   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  43,002,759  42,645,357

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2005      Report in whole dollars only            Line No.   Resource of funds   Current year amount   Prior year amount      Other Revenues and Additions           20   Capital appropriations  804,114  1,311,771   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  640,653  489,244   24   Total other revenues and additions  1,444,767  1,801,015      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  90,863,674  85,619,533      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  34,266,481  22,789,436  8,621,451  0  2,855,594   02   Research  57,395  30,424  3,320  0  23,651   03   Public service  2,107,972  997,813  285,781  0  824,378   05   Academic support  9,842,206  5,670,963  1,912,956  0  2,258,287   06   Student services  11,103,827  6,105,464  2,373,100  0  2,625,263   07   Institutional support  8,217,643  5,236,760  1,919,372  0  1,061,511   08   Operation & maintenance of plant  8,638,610  2,925,033  1,534,726  0  4,178,851   09   Depreciation  794,443        794,443     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  3,934,013     3,934,013   11   Auxiliary enterprises  3,079,112  380,335  159,049  0  2,539,728   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  24,662  24,658  2  0  2   15   Total operating expenses  82,066,364  44,160,886  16,809,757  794,443  20,301,278       Prior year amount  80,955,086  42,953,713  16,859,940  376,685  20,764,748

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part C - Expenses and Other Deductions
Fiscal Year 2005      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  75,794           75,794   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  7,141,589  0  0  0  7,141,589   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  7,217,383  0  0  0  7,217,383      19   Total expenses & deductions  89,283,747  44,160,886  16,809,757  794,443  27,518,661       Prior year amount  87,140,854  42,953,713  16,859,940  376,685  26,950,516      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2005      Line No.   Description   Current year amount   Prior year amount   01   Total revenues & other additions (from B25)  90,863,674  85,619,533      02   Total expenses & deductions (from C19)  89,283,747  87,140,854      03   Increase in net assets during year (CV) CV=(D01-D02)  1,579,927  -1,521,321   04   Net assets beginning of year  35,569,064  37,182,091   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -436,429  -91,706   06   Net assets end of year (from A18)  36,712,562  35,569,064      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part E - Scholarships and Fellowships
Part E - Scholarships and Fellowships Fiscal Year 2005      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)  6,522,206  6,487,645   02   Other federal grants  625,880  722,072   03   Grants by state government  94,252  87,518   04   Grants by local government  0  0   05   Institutional grants from restricted resources  562,956  448,148   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  58,096  3,198,308   07   Total gross scholarships and fellowships  7,863,390  10,943,691         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,898,148  5,858,071   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  31,229  52,143   10   Total Discounts & Allowances (CV) CV=(E07-E11)  3,929,377  5,910,214      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,934,013  5,033,477      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part H - Details of Endowment Assets
Fiscal Year 2005 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  1,003,747  849,619   02   Value of endowment assets at the end of the fiscal year  1,034,962  944,703

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau) Fiscal Year 2005    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  36,406,020  36,406,020            02   Sales and services  8,576,138  5,558,441  3,017,697    0   03   Federal grants/contracts (excludes Pell Grants)  1,798,907  1,798,907  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  35,124,164  35,124,164  0  0  0   05   State grants and contracts  12,657  12,657  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  107,170  107,170  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  1,316,401       10   Interest earnings  136,920       11   Dividend earnings  7,058       12   Realized capital gains  31,807          CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part K - Expenditure Data for Bureau of Census
Part K - Expenditures Fiscal Year 2005   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  44,160,886  43,780,551  380,335    0   02   Employee benefits, total  16,809,757  16,650,708  159,049    0   03   Payment to state retirement funds (maybe included in line 02 above)  4,426,475  4,395,532  30,943  0  0   04   Current expenditures other than salaries  16,304,694  13,780,032  2,524,662  0  0      Capital outlay:      05   Construction  30,663  30,663  0  0  0   06   Equipment purchases  660,972  644,465  16,507  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  75,794       09   Scholarships/fellowships  7,863,390  7,863,390          CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part L - Debt and Assets, page 1
Part L - Debt and Assets Fiscal Year 2005    Debt   Category   Amount   01   Long-term debt outstanding at beginning of fiscal year  0   02   Long-term debt issued during fiscal year  0   03   Long-term debt retired during fiscal year  0   04   Long-term debt outstanding at end of fiscal year  0   05   Short-term debt outstanding at beginning of fiscal year  0   06   Short-term debt outstanding at end of fiscal year  0      CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
Part L - Debt and Assets, page 2
Part L - Debt and Assets (page 2) Fiscal Year 2005   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  9,778,240      CAVEATS

Institution: University of Wisconsin Colleges (240055)	User ID: 55A0011
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