Finance 2005-06

Institution: University of Wisconsin-Parkside (240374)	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-Parkside (240374)	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-Parkside (240374)	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  8,870,274  8,879,693         Noncurrent Assets          02   Capital assets - depreciable (gross)  114,713,129  114,001,156   03   Accumulated depreciation (enter as a positive amount)  43,471,760  41,780,108   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  3,018,056  2,994,730   05   Total noncurrent assets  74,259,425  75,215,778      06   Total assets (CV) CV=(A01+A05)  83,129,699  84,095,471         Current Liabilities          07   Long-term debt, current portion  1,111,897  1,171,914   08   Other current liabilities (CV) CV=(A09-A07)  4,608,568  4,127,657   09   Total current liabilities  5,720,465  5,299,571         Noncurrent Liabilities          10   Long-term debt  10,996,935  11,750,217   11   Other noncurrent liabilities (CV) CV=(A12-A10)  250,028  241,237   12   Total noncurrent liabilities  11,246,963  11,991,454      13   Total liabilities (CV) CV=(A09+A12)  16,967,428  17,291,025         Net Assets          14   Invested in capital assets, net of related debt  65,811,855  66,018,637   15   Restricted-expendable  4,310,466  0   16   Restricted-nonexpendable  514,656  441,319   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  -4,474,706  344,490   18   Total Net assets (CV) CV=(A06-A13)  66,162,271  66,804,446         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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  2,174,079  0  0  2,174,079   22   Infrastructure  7,378,628  101,658  0  7,480,286   23   Buildings  66,729,353  363,891  0  67,093,244   24   Equipment  5,104,308  467,176  569,998  5,001,486   25   Art and library collections  32,614,790  537,609  241,078  32,911,321   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    52,714  0  52,714   28   Accumulated depreciation  41,780,108  2,225,326  533,674  43,471,760         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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  14,659,146  12,637,645      Grants and contracts - operating         02   Federal operating grants and contracts  2,362,307  2,047,724   03   State operating grants and contracts  5,093  1,840   04   Local/private operating grants and contracts  383,211  185,115   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  4,478,859  3,989,301   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)]  6,874,972  6,712,114   09   Total operating revenues  28,763,588  25,573,739

Institution: University of Wisconsin-Parkside (240374)	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  21,636,545  23,006,689   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  3,489,798  2,699,086   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  238,152  284,999   17   Investment income  161,879  139,698   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  25,526,374  26,130,472

Institution: University of Wisconsin-Parkside (240374)	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  1,483,125  0   21   Capital grants & gifts  65,313  55,831   22   Additions to permanent endowments  20,150  10,100   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  500  59,223   24   Total other revenues and additions  1,569,088  125,154      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  55,859,050  51,829,365      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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  18,123,943  12,111,606  4,319,752  0  1,692,585   02   Research  597,001  294,100  80,060  0  222,841   03   Public service  2,428,396  1,221,029  357,778  0  849,589   05   Academic support  4,784,896  2,735,133  931,326  0  1,118,437   06   Student services  9,907,033  4,729,739  1,821,656  0  3,355,638   07   Institutional support  4,242,307  2,827,507  1,138,718  0  276,082   08   Operation & maintenance of plant  5,761,182  1,999,893  942,366  0  2,818,923   09   Depreciation  2,225,326        2,225,326     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  2,137,014     2,137,014   11   Auxiliary enterprises  3,575,211  486,412  201,506  0  2,887,293   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)]  106,766  21,994  19  0  84,753   15   Total operating expenses  53,889,075  26,427,413  9,793,181  2,225,326  15,443,155       Prior year amount  51,844,478  25,652,688  9,678,406  2,247,882  14,265,502

Institution: University of Wisconsin-Parkside (240374)	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  647,669           647,669   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,627,946  0  0  0  1,627,946   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  2,275,615  0  0  0  2,275,615      19   Total expenses & deductions  56,164,690  26,427,413  9,793,181  2,225,326  17,718,770       Prior year amount  53,272,728  25,652,688  9,678,406  2,247,882  15,693,752      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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)  55,859,050  51,829,365      02   Total expenses & deductions (from C19)  56,164,690  53,272,728      03   Increase in net assets during year (CV) CV=(D01-D02)  -305,640  -1,443,363   04   Net assets beginning of year  66,804,446  70,362,231   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -336,535  -2,114,422   06   Net assets end of year (from A18)  66,162,271  66,804,446      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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)  3,489,798  3,333,224   02   Other federal grants  541,933  566,242   03   Grants by state government  280,451  295,019   04   Grants by local government  0  0   05   Institutional grants from restricted resources  251,717  242,275   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  141,275  93,779   07   Total gross scholarships and fellowships  4,705,174  4,530,539         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,209,974  2,268,749   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  358,186  440,682   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,568,160  2,709,431      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  2,137,014  1,821,108      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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  871,747  780,417   02   Value of endowment assets at the end of the fiscal year  949,351  834,738

Institution: University of Wisconsin-Parkside (240374)	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  16,869,120  16,869,120            02   Sales and services  6,975,032  2,137,987  4,837,045  0  0   03   Federal grants/contracts (excludes Pell Grants)  2,374,901  2,374,901  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  21,636,545  21,636,545  0  0  0   05   State grants and contracts  5,093  5,093  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  523  523  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  686,153       10   Interest earnings  81,967       11   Dividend earnings  6,599       12   Realized capital gains  35,750          CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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  26,427,413  25,941,001  486,412  0  0   02   Employee benefits, total  9,793,181  9,591,675  201,506  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  2,616,973  2,562,101  54,872  0  0   04   Current expenditures other than salaries  13,229,640  10,349,426  2,880,214  0  0      Capital outlay:      05   Construction  518,262  456,792  61,470  0  0   06   Equipment purchases  467,176  467,176  0  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  647,669       09   Scholarships/fellowships  4,705,174  4,705,174          CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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  11,448,903   02   Long-term debt issued during fiscal year  1,952,252   03   Long-term debt retired during fiscal year  2,842,064   04   Long-term debt outstanding at end of fiscal year  10,559,091   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-Parkside (240374)	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  87,808   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  5,586,580      CAVEATS

Institution: University of Wisconsin-Parkside (240374)	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 -4,474,706 is correct.