Finance 2005-06

Institution: University of Wisconsin-La Crosse (240329)	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-La Crosse (240329)	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-La Crosse (240329)	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  34,685,702  26,796,856         Noncurrent Assets          02   Capital assets - depreciable (gross)  200,391,536  197,096,182   03   Accumulated depreciation (enter as a positive amount)  67,948,343  68,281,211   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  7,642,085  7,293,021   05   Total noncurrent assets  140,085,278  136,107,992      06   Total assets (CV) CV=(A01+A05)  174,770,980  162,904,848         Current Liabilities          07   Long-term debt, current portion  945,265  755,956   08   Other current liabilities (CV) CV=(A09-A07)  17,292,974  13,525,446   09   Total current liabilities  18,238,239  14,281,402         Noncurrent Liabilities          10   Long-term debt  14,728,223  14,269,057   11   Other noncurrent liabilities (CV) CV=(A12-A10)  777,477  709,930   12   Total noncurrent liabilities  15,505,700  14,978,987      13   Total liabilities (CV) CV=(A09+A12)  33,743,939  29,260,389         Net Assets          14   Invested in capital assets, net of related debt  119,979,403  117,233,704   15   Restricted-expendable  19,361,737  8,994,424   16   Restricted-nonexpendable  1,094,978  998,241   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  590,923  6,418,090   18   Total Net assets (CV) CV=(A06-A13)  141,027,041  133,644,459         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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  7,383,644  79,681  0  7,463,325   22   Infrastructure  10,011,302  0  0  10,011,302   23   Buildings  122,998,012  100,599  900,921  122,197,690   24   Equipment  10,146,184  1,201,065  1,828,749  9,518,500   25   Art and library collections  44,538,117  819,763  44,742  45,313,138   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    5,887,581  0  5,887,581   28   Accumulated depreciation  66,135,837  4,271,859  2,459,353  67,948,343         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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  35,421,664  32,485,829      Grants and contracts - operating         02   Federal operating grants and contracts  3,636,197  3,871,349   03   State operating grants and contracts  872,930  2,492,472   04   Local/private operating grants and contracts  4,046,940  1,223,586   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  14,199,166  10,951,934   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)]  13,992,550  8,236,938   09   Total operating revenues  72,169,447  59,262,108

Institution: University of Wisconsin-La Crosse (240329)	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  32,425,979  31,904,570   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  3,498,531  3,877,480   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  42,848  122,821   17   Investment income  844,776  506,356   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  36,812,134  36,411,227

Institution: University of Wisconsin-La Crosse (240329)	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  5,723,015  642,522   21   Capital grants & gifts  45,109  133,716   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  27,499  120,757   24   Total other revenues and additions  5,795,623  896,995      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  114,777,204  96,570,330      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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  40,105,333  26,202,469  9,492,008  0  4,410,856   02   Research  2,894,082  1,622,364  527,433  0  744,285   03   Public service  3,743,971  1,522,933  489,890  0  1,731,148   05   Academic support  11,273,831  6,319,247  2,281,305  0  2,673,279   06   Student services  13,507,346  6,934,421  2,712,786  0  3,860,139   07   Institutional support  5,866,492  4,208,462  1,620,111  0  37,919   08   Operation & maintenance of plant  7,294,523  3,129,885  1,438,326  0  2,726,312   09   Depreciation  4,271,859        4,271,859     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  649,607     649,607   11   Auxiliary enterprises  13,494,520  2,310,069  791,913  0  10,392,538   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)]  159,757  12,631  0  0  147,126   15   Total operating expenses  103,261,321  52,262,481  19,353,772  4,271,859  27,373,209       Prior year amount  105,124,009  51,520,176  19,216,677  4,338,462  30,048,694

Institution: University of Wisconsin-La Crosse (240329)	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  556,109           556,109   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  2,867,080  0  0  0  2,867,080   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  3,423,189  0  0  0  3,423,189      19   Total expenses & deductions  106,684,510  52,262,481  19,353,772  4,271,859  30,796,398       Prior year amount  105,974,865  51,520,176  19,216,677  4,338,462  30,899,550      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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)  114,777,204  96,570,330      02   Total expenses & deductions (from C19)  106,684,510  105,974,865      03   Increase in net assets during year (CV) CV=(D01-D02)  8,092,694  -9,404,535   04   Net assets beginning of year  133,644,459  145,470,721   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -710,112  -2,421,727   06   Net assets end of year (from A18)  141,027,041  133,644,459      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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)  3,498,414  3,876,954   02   Other federal grants  794,361  869,976   03   Grants by state government  422,529  357,546   04   Grants by local government  0  0   05   Institutional grants from restricted resources  29,598  20,684   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  238,103  188,827   07   Total gross scholarships and fellowships  4,983,005  5,313,987         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,493,079  3,421,452   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  840,319  837,566   10   Total Discounts & Allowances (CV) CV=(E07-E11)  4,333,398  4,259,018      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  649,607  1,054,969      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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  1,852,368  1,572,438   02   Value of endowment assets at the end of the fiscal year  2,033,431  1,773,396

Institution: University of Wisconsin-La Crosse (240329)	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  38,914,743  38,914,743            02   Sales and services  20,142,587  5,103,102  15,039,485  0  0   03   Federal grants/contracts (excludes Pell Grants)  3,637,568  3,637,568  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  32,425,979  32,425,979  0  0  0   05   State grants and contracts  872,930  872,930  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  478,222  478,222  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  3,611,566       10   Interest earnings  679,058       11   Dividend earnings  13,731       12   Realized capital gains  73,749          CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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  52,262,481  49,952,412  2,310,069  0  0   02   Employee benefits, total  19,353,773  18,561,860  791,913  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  5,085,368  4,871,422  213,946  0  0   04   Current expenditures other than salaries  26,540,668  16,159,415  10,381,253  0  0      Capital outlay:      05   Construction  5,988,180  5,967,706  20,474  0  0   06   Equipment purchases  1,201,065  1,191,225  9,840  0  0   07   Land purchases  79,681  0  79,681  0  0   08   Interest on debt outstanding, all funds & activities  556,109       09   Scholarships/fellowships  4,983,005  4,983,005          CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	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  14,680,703   02   Long-term debt issued during fiscal year  2,996,919   03   Long-term debt retired during fiscal year  2,590,368   04   Long-term debt outstanding at end of fiscal year  15,087,254   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-La Crosse (240329)	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  1,858,503   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  24,635,976      CAVEATS

Institution: University of Wisconsin-La Crosse (240329)	User ID: 55A0011
Explanation Report
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