Finance 2005-06

Institution: University of Wisconsin Extension (260381)	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 Extension (260381)	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 Extension (260381)	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  28,395,761  19,342,582         Noncurrent Assets          02   Capital assets - depreciable (gross)  52,131,843  51,165,444   03   Accumulated depreciation (enter as a positive amount)  28,112,897  26,738,329   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  6,018,847  5,818,918   05   Total noncurrent assets  30,037,793  30,246,033      06   Total assets (CV) CV=(A01+A05)  58,433,554  49,588,615         Current Liabilities          07   Long-term debt, current portion  110,336  302,382   08   Other current liabilities (CV) CV=(A09-A07)  10,654,242  8,855,953   09   Total current liabilities  10,764,578  9,158,335         Noncurrent Liabilities          10   Long-term debt  1,034,990  1,011,705   11   Other noncurrent liabilities (CV) CV=(A12-A10)  2,073,667  1,803,411   12   Total noncurrent liabilities  3,108,657  2,815,116      13   Total liabilities (CV) CV=(A09+A12)  13,873,235  11,973,451         Net Assets          14   Invested in capital assets, net of related debt  22,931,674  23,367,433   15   Restricted-expendable  12,697,805  10,242,419   16   Restricted-nonexpendable  3,371  3,073   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  8,927,469  4,002,239   18   Total Net assets (CV) CV=(A06-A13)  44,560,319  37,615,164         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin Extension (260381)	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  291,583  127,400  0  418,983   22   Infrastructure  3,447,330  0  0  3,447,330   23   Buildings  30,179,583  716,478  0  30,896,061   24   Equipment  17,242,847  417,045  378,644  17,281,248   25   Art and library collections  0  0  0  0   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    88,221  0  88,221   28   Accumulated depreciation  26,755,902  1,735,639  378,644  28,112,897         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin Extension (260381)	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  58,846  89,113      Grants and contracts - operating         02   Federal operating grants and contracts  7,644,617  4,070,076   03   State operating grants and contracts  8,309,434  10,862,604   04   Local/private operating grants and contracts  13,152,322  12,912,082   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  0  0   08   Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]  8,966,664  8,633,985   09   Total operating revenues  38,131,883  36,567,860

Institution: University of Wisconsin Extension (260381)	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  9,735,315  8,536,924   11   State appropriations  51,049,148  45,464,396   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  0  0   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  2,727,906  2,402,135   17   Investment income  -2,352,162  -22,135   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  61,160,207  56,381,320

Institution: University of Wisconsin Extension (260381)	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  1,166,402  98,051   21   Capital grants & gifts  60,133  161,336   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  4,066  17,816   24   Total other revenues and additions  1,230,601  277,203      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  100,522,691  93,226,383      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin Extension (260381)	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  127,426  57,354  22,700  0  47,372   02   Research  0  0  0  0  0   03   Public service  66,741,680  37,801,406  15,562,362  0  13,377,912   05   Academic support  14,444,329  10,057,325  3,407,196  0  979,808   06   Student services  1,027,945  517,451  187,182  0  323,312   07   Institutional support  5,020,241  3,355,027  1,142,710  0  522,504   08   Operation & maintenance of plant  943,017  448,416  199,611  0  294,990   09   Depreciation  1,735,639        1,735,639     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  15,093     15,093   11   Auxiliary enterprises  11,143  0  0  0  11,143   14   Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]  0  0  0  0  0   15   Total operating expenses  90,066,513  52,236,979  20,521,761  1,735,639  15,572,134       Prior year amount  88,794,914  50,985,665  20,708,314  1,866,677  15,234,258

Institution: University of Wisconsin Extension (260381)	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  4,899           4,899   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  3,484,449  1  0  0  3,484,448   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  3,489,348  1  0  0  3,489,347      19   Total expenses & deductions  93,555,861  52,236,980  20,521,761  1,735,639  19,061,481       Prior year amount  93,023,787  50,985,665  20,708,314  1,866,677  19,463,131      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin Extension (260381)	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)  100,522,691  93,226,383      02   Total expenses & deductions (from C19)  93,555,861  93,023,787      03   Increase in net assets during year (CV) CV=(D01-D02)  6,966,830  202,596   04   Net assets beginning of year  37,615,164  35,278,722   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -21,675  2,133,846   06   Net assets end of year (from A18)  44,560,319  37,615,164      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin Extension (260381)	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  6,853,212  5,689,300   02   Value of endowment assets at the end of the fiscal year  8,338,841  6,558,773

Institution: University of Wisconsin Extension (260381)	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  58,846  58,846            02   Sales and services  8,869,140  8,869,140  0    0   03   Federal grants/contracts (excludes Pell Grants)  7,644,617  7,644,617  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  51,049,148  51,049,148  0  0  0   05   State grants and contracts  8,309,434  8,309,434  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  7,010,661  7,010,661  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  8,929,566       10   Interest earnings  0       11   Dividend earnings  50,985       12   Realized capital gains  273,425          CAVEATS

Institution: University of Wisconsin Extension (260381)	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  52,236,980  52,236,980  0    0   02   Employee benefits, total  20,521,761  20,521,761  0    0   03   Payment to state retirement funds (maybe included in line 02 above)  5,460,402  5,460,402  0  0  0   04   Current expenditures other than salaries  14,546,616  14,535,473  11,143  0  0      Capital outlay:      05   Construction  804,699  804,699  0  0  0   06   Equipment purchases  417,045  417,045  0  0  0   07   Land purchases  127,400  127,400  0  0  0   08   Interest on debt outstanding, all funds & activities  4,899       09   Scholarships/fellowships              CAVEATS

Institution: University of Wisconsin Extension (260381)	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  1,188,226   02   Long-term debt issued during fiscal year  626,293   03   Long-term debt retired during fiscal year  728,064   04   Long-term debt outstanding at end of fiscal year  1,086,455   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 Extension (260381)	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  132,137   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  17,636,431      CAVEATS

Institution: University of Wisconsin Extension (260381)	User ID: 55A0011
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