Finance 2005-06

Institution: University of Wisconsin-River Falls (240471)	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-River Falls (240471)	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-River Falls (240471)	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  25,457,802  25,167,040         Noncurrent Assets          02   Capital assets - depreciable (gross)  132,338,342  122,257,384   03   Accumulated depreciation (enter as a positive amount)  51,268,490  50,212,664   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  4,945,302  4,860,426   05   Total noncurrent assets  86,015,154  76,905,146      06   Total assets (CV) CV=(A01+A05)  111,472,956  102,072,186         Current Liabilities          07   Long-term debt, current portion  659,471  452,733   08   Other current liabilities (CV) CV=(A09-A07)  8,098,507  5,441,788   09   Total current liabilities  8,757,978  5,894,521         Noncurrent Liabilities          10   Long-term debt  11,772,097  7,306,836   11   Other noncurrent liabilities (CV) CV=(A12-A10)  553,676  493,681   12   Total noncurrent liabilities  12,325,773  7,800,517      13   Total liabilities (CV) CV=(A09+A12)  21,083,751  13,695,038         Net Assets          14   Invested in capital assets, net of related debt  69,633,287  64,785,682   15   Restricted-expendable  16,718,333  17,371,053   16   Restricted-nonexpendable  0  0   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,037,585  6,220,413   18   Total Net assets (CV) CV=(A06-A13)  90,389,205  88,377,148         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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  2,258,783  0  0  2,258,783   22   Infrastructure  6,059,257  305,462  0  6,364,719   23   Buildings  85,289,201  4,106,898  1,440,408  87,955,691   24   Equipment  7,371,912  611,599  559,098  7,424,413   25   Art and library collections  21,209,915  472,677  23,471  21,659,121   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    6,675,614  0  6,675,614   28   Accumulated depreciation  50,148,126  2,777,712  1,657,348  51,268,490         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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  21,566,853  18,681,909      Grants and contracts - operating         02   Federal operating grants and contracts  2,380,756  2,364,134   03   State operating grants and contracts  552,840  507,698   04   Local/private operating grants and contracts  549,673  772,435   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  9,784,533  9,103,559   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)]  10,325,084  8,842,475   09   Total operating revenues  45,159,739  40,272,210

Institution: University of Wisconsin-River Falls (240471)	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  23,215,617  25,793,474   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  3,236,094  3,226,122   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  18,646  28,402   17   Investment income  258,160  127,546   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  26,728,517  29,175,544

Institution: University of Wisconsin-River Falls (240471)	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  1,032,274  5,070,933   21   Capital grants & gifts  66,650  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  722,229  1,969   24   Total other revenues and additions  1,821,153  5,072,902      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  73,709,409  74,520,656      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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  26,062,106  16,697,764  6,439,532  0  2,924,810   02   Research  318,936  124,906  15,657  0  178,373   03   Public service  2,217,701  962,107  265,943  0  989,651   05   Academic support  8,247,790  4,431,787  1,559,732  0  2,256,271   06   Student services  9,108,215  4,567,371  1,571,494  0  2,969,350   07   Institutional support  5,350,776  3,472,809  1,361,655  0  516,312   08   Operation & maintenance of plant  5,382,918  2,668,749  1,208,729  0  1,505,440   09   Depreciation  2,777,712        2,777,712     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  1,017,004     1,017,004   11   Auxiliary enterprises  9,214,975  1,695,232  518,528  0  7,001,215   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)]  109,915  7,599  287  0  102,029   15   Total operating expenses  69,808,048  34,628,324  12,941,557  2,777,712  19,460,455       Prior year amount  67,417,700  33,897,572  12,632,104  2,741,562  18,146,462

Institution: University of Wisconsin-River Falls (240471)	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  439,944           439,944   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,040,776  0  0  0  1,040,776   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,480,720  0  0  0  1,480,720      19   Total expenses & deductions  71,288,768  34,628,324  12,941,557  2,777,712  20,941,175       Prior year amount  68,530,144  33,897,572  12,632,104  2,741,562  19,258,906      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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)  73,709,409  74,520,656      02   Total expenses & deductions (from C19)  71,288,768  68,530,144      03   Increase in net assets during year (CV) CV=(D01-D02)  2,420,641  5,990,512   04   Net assets beginning of year  88,377,148  83,663,058   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -408,584  -1,276,422   06   Net assets end of year (from A18)  90,389,205  88,377,148      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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)  3,236,094  3,227,270   02   Other federal grants  446,475  497,462   03   Grants by state government  126,684  124,803   04   Grants by local government  0  0   05   Institutional grants from restricted resources  24,900  103,198   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  75,146  24,658   07   Total gross scholarships and fellowships  3,909,299  3,977,391         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  2,249,412  2,186,276   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  642,883  671,610   10   Total Discounts & Allowances (CV) CV=(E07-E11)  2,892,295  2,857,886      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  1,017,004  1,119,505      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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  270,872  243,044   02   Value of endowment assets at the end of the fiscal year  301,618  259,324

Institution: University of Wisconsin-River Falls (240471)	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  23,816,265  23,816,265            02   Sales and services  14,960,741  4,533,325  10,427,416  0  0   03   Federal grants/contracts (excludes Pell Grants)  2,377,512  2,377,512  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  23,215,617  23,215,617  0  0  0   05   State grants and contracts  552,840  552,840  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  48,620  48,620  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  586,348       10   Interest earnings  234,902       11   Dividend earnings  1,937       12   Realized capital gains  10,269          CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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  34,628,324  32,933,092  1,695,232  0  0   02   Employee benefits, total  12,941,558  12,423,030  518,528  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  3,267,079  3,145,229  121,850  0  0   04   Current expenditures other than salaries  18,319,431  11,324,934  6,994,497  0  0      Capital outlay:      05   Construction  11,087,976  6,600,480  4,487,496  0  0   06   Equipment purchases  611,599  567,211  44,388  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  439,944       09   Scholarships/fellowships  3,909,299  3,909,299          CAVEATS

Institution: University of Wisconsin-River Falls (240471)	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  6,956,206   02   Long-term debt issued during fiscal year  5,078,651   03   Long-term debt retired during fiscal year  361,940   04   Long-term debt outstanding at end of fiscal year  11,672,917   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-River Falls (240471)	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  20,380,978      CAVEATS

Institution: University of Wisconsin-River Falls (240471)	User ID: 55A0011
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