Finance 2005-06

Institution: University of Wisconsin-Eau Claire (240268)	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-Eau Claire (240268)	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-Eau Claire (240268)	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  36,961,060  28,061,990         Noncurrent Assets          02   Capital assets - depreciable (gross)  200,710,913  194,924,499   03   Accumulated depreciation (enter as a positive amount)  82,877,459  78,246,967   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  13,367,255  13,671,329   05   Total noncurrent assets  131,200,709  130,348,861      06   Total assets (CV) CV=(A01+A05)  168,161,769  158,410,851         Current Liabilities          07   Long-term debt, current portion  966,952  799,593   08   Other current liabilities (CV) CV=(A09-A07)  12,059,460  7,351,289   09   Total current liabilities  13,026,412  8,150,882         Noncurrent Liabilities          10   Long-term debt  14,777,937  14,487,319   11   Other noncurrent liabilities (CV) CV=(A12-A10)  882,503  754,776   12   Total noncurrent liabilities  15,660,440  15,242,095      13   Total liabilities (CV) CV=(A09+A12)  28,686,852  23,392,977         Net Assets          14   Invested in capital assets, net of related debt  106,391,393  104,643,817   15   Restricted-expendable  30,959,156  25,417,411   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  2,124,368  4,956,646   18   Total Net assets (CV) CV=(A06-A13)  139,474,917  135,017,874         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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  1,683,549  0  0  1,683,549   22   Infrastructure  10,304,061  312,092  0  10,616,153   23   Buildings  121,945,296  289,324  1  122,234,619   24   Equipment  15,452,225  1,779,613  236,322  16,995,516   25   Art and library collections  45,538,868  610,608  834,114  45,315,362   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    3,865,713  0  3,865,713   28   Accumulated depreciation  78,246,967  4,841,062  210,570  82,877,459         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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  37,892,643  37,002,711      Grants and contracts - operating         02   Federal operating grants and contracts  4,835,517  4,921,339   03   State operating grants and contracts  622,582  745,078   04   Local/private operating grants and contracts  1,570,491  1,694,751   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  13,286,869  12,206,506   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)]  15,806,591  15,420,114   09   Total operating revenues  74,014,693  71,990,499

Institution: University of Wisconsin-Eau Claire (240268)	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  39,713,261  43,218,730   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  4,736,617  4,941,422   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  722,465  803,869   17   Investment income  544,635  274,483   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  45,716,978  49,238,504

Institution: University of Wisconsin-Eau Claire (240268)	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  5,223,547  1,155,975   21   Capital grants & gifts  304,473  157,428   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  1,369,726  0   24   Total other revenues and additions  6,897,746  1,313,403      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  126,629,417  122,542,406      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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  46,684,359  29,848,624  11,032,320  0  5,803,415   02   Research  906,207  476,142  88,606  0  341,459   03   Public service  2,911,572  1,129,481  334,422  0  1,447,669   05   Academic support  13,777,297  7,342,452  2,720,737  0  3,714,108   06   Student services  16,256,312  9,218,379  3,490,739  0  3,547,194   07   Institutional support  7,827,561  5,254,725  2,034,931  0  537,905   08   Operation & maintenance of plant  8,969,414  4,313,447  1,911,177  0  2,744,790   09   Depreciation  4,841,062        4,841,062     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  3,706,090     3,706,090   11   Auxiliary enterprises  12,601,018  4,558,255  1,507,155  0  6,535,608   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)]  350,773  38,331  257  0  312,185   15   Total operating expenses  118,831,665  62,179,836  23,120,344  4,841,062  28,690,423       Prior year amount  115,367,520  60,558,756  22,759,170  4,552,610  27,496,984

Institution: University of Wisconsin-Eau Claire (240268)	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  791,638           791,638   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  2,069,347  0  0  0  2,069,347   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  2,860,985  0  0  0  2,860,985      19   Total expenses & deductions  121,692,650  62,179,836  23,120,344  4,841,062  31,551,408       Prior year amount  120,569,739  60,558,756  22,759,170  4,552,610  32,699,203      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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)  126,629,417  122,542,406      02   Total expenses & deductions (from C19)  121,692,650  120,569,739      03   Increase in net assets during year (CV) CV=(D01-D02)  4,936,767  1,972,667   04   Net assets beginning of year  135,017,874  133,843,878   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -479,724  -798,671   06   Net assets end of year (from A18)  139,474,917  135,017,874      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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)  4,736,617  4,941,421   02   Other federal grants  1,286,179  1,361,213   03   Grants by state government  222,693  273,300   04   Grants by local government  0  0   05   Institutional grants from restricted resources  160,244  138,684   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  141,274  52,648   07   Total gross scholarships and fellowships  6,547,007  6,767,266         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,179,104  2,088,580   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  661,813  654,865   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,840,917  2,743,445      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,706,090  4,023,821      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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  650,364  559,220   02   Value of endowment assets at the end of the fiscal year  716,645  622,637

Institution: University of Wisconsin-Eau Claire (240268)	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  40,071,747  40,071,747            02   Sales and services  20,232,724  6,284,042  13,948,682  0  0   03   Federal grants/contracts (excludes Pell Grants)  4,662,179  4,662,179  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  39,713,261  39,713,261  0  0  0   05   State grants and contracts  622,582  622,582  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  29,930  29,930  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  2,263,026       10   Interest earnings  486,284       11   Dividend earnings  4,833       12   Realized capital gains  25,982          CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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  62,179,836  57,621,581  4,558,255  0  0   02   Employee benefits, total  23,120,345  21,613,190  1,507,155  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  5,901,502  5,567,776  333,726  0  0   04   Current expenditures other than salaries  24,501,179  17,966,966  6,534,213  0  0      Capital outlay:      05   Construction  4,467,130  3,691,791  775,339  0  0   06   Equipment purchases  1,779,613  1,577,607  202,006  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  791,638       09   Scholarships/fellowships  6,547,007  6,547,007          CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	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  13,304,020   02   Long-term debt issued during fiscal year  3,473,102   03   Long-term debt retired during fiscal year  2,874,978   04   Long-term debt outstanding at end of fiscal year  13,902,144   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-Eau Claire (240268)	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  79,100   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  29,831,779      CAVEATS

Institution: University of Wisconsin-Eau Claire (240268)	User ID: 55A0011
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