Finance 2005-06

Institution: University of Wisconsin-Oshkosh (240365)	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-Oshkosh (240365)	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-Oshkosh (240365)	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  25,924,215  20,452,980         Noncurrent Assets          02   Capital assets - depreciable (gross)  209,547,895  194,589,056   03   Accumulated depreciation (enter as a positive amount)  81,138,613  77,267,836   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  7,433,743  7,079,513   05   Total noncurrent assets  135,843,025  124,400,733      06   Total assets (CV) CV=(A01+A05)  161,767,240  144,853,713         Current Liabilities          07   Long-term debt, current portion  1,133,136  682,036   08   Other current liabilities (CV) CV=(A09-A07)  12,917,328  10,572,951   09   Total current liabilities  14,050,464  11,254,987         Noncurrent Liabilities          10   Long-term debt  29,718,493  17,803,915   11   Other noncurrent liabilities (CV) CV=(A12-A10)  934,159  868,078   12   Total noncurrent liabilities  30,652,652  18,671,993      13   Total liabilities (CV) CV=(A09+A12)  44,703,116  29,926,980         Net Assets          14   Invested in capital assets, net of related debt  102,262,935  102,882,662   15   Restricted-expendable  15,364,204  4,966,006   16   Restricted-nonexpendable  207,503  189,171   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  -770,518  6,888,894   18   Total Net assets (CV) CV=(A06-A13)  117,064,124  114,926,733         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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  8,513,596  1,574  0  8,515,170   22   Infrastructure  9,904,970  19,761  0  9,924,731   23   Buildings  126,671,156  2,633,685  0  129,304,841   24   Equipment  10,303,599  497,873  314,295  10,487,177   25   Art and library collections  39,195,735  808,643  48,960  39,955,418   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    11,360,558  0  11,360,558   28   Accumulated depreciation  77,267,836  4,185,072  314,295  81,138,613         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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  39,591,312  34,838,707      Grants and contracts - operating         02   Federal operating grants and contracts  5,159,448  7,725,507   03   State operating grants and contracts  3,621,167  4,204,454   04   Local/private operating grants and contracts  3,926,264  1,534,624   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  21,167,176  20,326,858   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)]  10,238,912  9,359,676   09   Total operating revenues  83,704,279  77,989,826

Institution: University of Wisconsin-Oshkosh (240365)	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  36,343,781  43,999,250   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  5,468,891  5,233,466   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  687,689  908,554   17   Investment income  352,847  230,369   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  42,853,208  50,371,639

Institution: University of Wisconsin-Oshkosh (240365)	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  5,515,419  4,233,667   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  65,318  33,548   24   Total other revenues and additions  5,580,737  4,267,215      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  132,138,224  132,628,680      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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  50,936,765  32,862,641  12,706,386  0  5,367,738   02   Research  1,107,491  627,492  160,886  0  319,113   03   Public service  5,154,164  2,497,639  817,774  0  1,838,751   05   Academic support  11,376,864  7,433,277  2,326,561  0  1,617,026   06   Student services  13,863,199  7,544,131  2,671,698  0  3,647,370   07   Institutional support  6,589,799  4,398,628  1,743,442  0  447,729   08   Operation & maintenance of plant  9,723,328  3,769,635  1,583,052  0  4,370,641   09   Depreciation  4,185,072        4,185,072     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  3,824,778     3,824,778   11   Auxiliary enterprises  20,675,236  4,917,048  1,362,047  0  14,396,141   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)]  170,947  38,223  10  0  132,714   15   Total operating expenses  127,607,643  64,088,714  23,371,856  4,185,072  35,962,001       Prior year amount  126,796,768  63,177,530  23,336,062  3,988,678  36,294,498

Institution: University of Wisconsin-Oshkosh (240365)	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  725,563           725,563   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,252,526  0  0  0  1,252,526   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,978,089  0  0  0  1,978,089      19   Total expenses & deductions  129,585,732  64,088,714  23,371,856  4,185,072  37,940,090       Prior year amount  132,347,924  63,177,530  23,336,062  3,988,678  41,845,654      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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)  132,138,224  132,628,680      02   Total expenses & deductions (from C19)  129,585,732  132,347,924      03   Increase in net assets during year (CV) CV=(D01-D02)  2,552,492  280,756   04   Net assets beginning of year  114,926,733  115,971,308   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -415,101  -1,325,331   06   Net assets end of year (from A18)  117,064,124  114,926,733      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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)  5,468,891  5,233,916   02   Other federal grants  1,155,633  847,693   03   Grants by state government  267,779  282,294   04   Grants by local government  0  0   05   Institutional grants from restricted resources  833,992  730,270   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  157,124  64,629   07   Total gross scholarships and fellowships  7,883,419  7,158,802         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,212,488  2,860,225   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  846,153  904,035   10   Total Discounts & Allowances (CV) CV=(E07-E11)  4,058,641  3,764,260      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  3,824,778  3,394,542      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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  536,240  458,469   02   Value of endowment assets at the end of the fiscal year  584,479  513,379

Institution: University of Wisconsin-Oshkosh (240365)	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  42,803,800  42,803,800            02   Sales and services  24,487,945  2,474,616  22,013,329  0  0   03   Federal grants/contracts (excludes Pell Grants)  5,181,163  5,181,163  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  36,343,781  36,343,781  0  0  0   05   State grants and contracts  3,621,167  3,621,167  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  846,732  846,732  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  3,767,221       10   Interest earnings  304,175       11   Dividend earnings  4,026       12   Realized capital gains  21,718          CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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  64,088,713  59,171,665  4,917,048  0  0   02   Employee benefits, total  23,371,856  22,009,809  1,362,047  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  6,218,398  5,844,077  374,321  0  0   04   Current expenditures other than salaries  31,858,609  17,449,539  14,409,070  0  0      Capital outlay:      05   Construction  14,014,004  13,257,622  756,382  0  0   06   Equipment purchases  497,873  435,687  62,186  0  0   07   Land purchases  1,574  1,574  0  0  0   08   Interest on debt outstanding, all funds & activities  725,563       09   Scholarships/fellowships  7,883,419  7,883,419          CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	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  17,303,287   02   Long-term debt issued during fiscal year  19,610,065   03   Long-term debt retired during fiscal year  7,145,424   04   Long-term debt outstanding at end of fiscal year  29,767,928   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-Oshkosh (240365)	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  17,743,630      CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)	User ID: 55A0011
Explanation Report
Number Source Location Description Severity Accepted Screen: Assets 1 Upload File Row 32 Column 4 This number should be greater than zero. Please explain. Explanation Yes Reason: The Unrestricted Net Asset amount of -770,518 is correct.