Finance 2005-06

Institution: University of Wisconsin-Stout (240417)	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-Stout (240417)	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-Stout (240417)	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  25,417,255  20,504,112         Noncurrent Assets          02   Capital assets - depreciable (gross)  184,026,605  169,452,386   03   Accumulated depreciation (enter as a positive amount)  77,400,135  73,420,127   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  11,812,198  11,618,244   05   Total noncurrent assets  118,438,668  107,650,503      06   Total assets (CV) CV=(A01+A05)  143,855,923  128,154,615         Current Liabilities          07   Long-term debt, current portion  1,403,951  1,427,521   08   Other current liabilities (CV) CV=(A09-A07)  7,613,901  5,648,501   09   Total current liabilities  9,017,852  7,076,022         Noncurrent Liabilities          10   Long-term debt  24,104,417  11,128,356   11   Other noncurrent liabilities (CV) CV=(A12-A10)  1,016,720  955,995   12   Total noncurrent liabilities  25,121,137  12,084,351      13   Total liabilities (CV) CV=(A09+A12)  34,138,989  19,160,373         Net Assets          14   Invested in capital assets, net of related debt  84,390,081  85,967,325   15   Restricted-expendable  21,085,876  18,016,902   16   Restricted-nonexpendable  21,435  19,542   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  4,219,542  4,990,473   18   Total Net assets (CV) CV=(A06-A13)  109,716,934  108,994,242         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-Stout (240417)	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  7,352,116  123,153  0  7,475,269   22   Infrastructure  9,737,931  33,985  0  9,771,916   23   Buildings  117,218,335  232,769  0  117,451,104   24   Equipment  15,160,810  1,612,433  200,006  16,573,237   25   Art and library collections  19,983,832  564,430  151,251  20,397,011   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    12,358,068  0  12,358,068   28   Accumulated depreciation  73,420,127  4,179,097  199,089  77,400,135         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-Stout (240417)	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  30,367,869  26,983,235      Grants and contracts - operating         02   Federal operating grants and contracts  5,641,771  4,728,624   03   State operating grants and contracts  199,350  1,261,660   04   Local/private operating grants and contracts  1,236,046  1,528,384   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  11,995,738  11,470,119   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)]  14,613,394  12,848,501   09   Total operating revenues  64,054,168  58,820,523

Institution: University of Wisconsin-Stout (240417)	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  28,750,080  33,745,032   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  4,237,474  4,474,396   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  863,523  855,655   17   Investment income  272,156  193,232   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  34,123,233  39,268,315

Institution: University of Wisconsin-Stout (240417)	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  1,953,410  1,386,711   21   Capital grants & gifts  0  6,000   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  653,012  55,494   24   Total other revenues and additions  2,606,422  1,448,205      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  100,783,823  99,537,043      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stout (240417)	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  39,087,930  21,893,281  8,485,773  0  8,708,876   02   Research  482,791  273,373  106,545  0  102,873   03   Public service  4,182,211  2,505,475  1,035,619  0  641,117   05   Academic support  11,059,627  5,196,977  1,938,232  0  3,924,418   06   Student services  11,824,252  6,366,063  2,516,871  0  2,941,318   07   Institutional support  7,878,943  5,588,498  2,290,445  0  0   08   Operation & maintenance of plant  7,233,317  3,401,862  1,558,536  0  2,272,919   09   Depreciation  4,179,097        4,179,097     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  1,357,415     1,357,415   11   Auxiliary enterprises  13,333,608  4,535,547  1,703,069  0  7,094,992   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)]  0  0  0  0  0   15   Total operating expenses  100,619,191  49,761,076  19,635,090  4,179,097  27,043,928       Prior year amount  98,644,318  49,263,185  19,580,568  4,072,028  25,728,537

Institution: University of Wisconsin-Stout (240417)	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  610,768           610,768   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  1,122,897  0  0  0  1,122,897   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  1,733,665  0  0  0  1,733,665      19   Total expenses & deductions  102,352,856  49,761,076  19,635,090  4,179,097  28,777,593       Prior year amount  101,318,880  49,263,185  19,580,568  4,072,028  28,403,099      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stout (240417)	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)  100,783,823  99,537,043      02   Total expenses & deductions (from C19)  102,352,856  101,318,880      03   Increase in net assets during year (CV) CV=(D01-D02)  -1,569,033  -1,781,837   04   Net assets beginning of year  108,994,242  108,811,640   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  2,291,725  1,964,439   06   Net assets end of year (from A18)  109,716,934  108,994,242      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stout (240417)	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)  4,237,474  4,474,396   02   Other federal grants  917,259  780,607   03   Grants by state government  211,501  197,344   04   Grants by local government  0  0   05   Institutional grants from restricted resources  408,134  373,075   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  118,239  113,891   07   Total gross scholarships and fellowships  5,892,607  5,939,313         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  3,664,435  3,455,867   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  870,757  868,809   10   Total Discounts & Allowances (CV) CV=(E07-E11)  4,535,192  4,324,676      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  1,357,415  1,614,637      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Stout (240417)	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  540,301  465,500   02   Value of endowment assets at the end of the fiscal year  595,893  517,266

Institution: University of Wisconsin-Stout (240417)	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  34,032,304  34,032,304            02   Sales and services  21,339,312  8,472,817  12,866,495  0  0   03   Federal grants/contracts (excludes Pell Grants)  5,443,246  5,443,246  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  28,750,080  28,750,080  0  0  0   05   State grants and contracts  199,350  199,350  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  12,238  12,238  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  2,087,331       10   Interest earnings  223,419       11   Dividend earnings  4,034       12   Realized capital gains  21,722          CAVEATS

Institution: University of Wisconsin-Stout (240417)	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  49,761,075  45,225,528  4,535,547  0  0   02   Employee benefits, total  19,635,090  17,932,021  1,703,069  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  4,889,486  4,477,062  412,424  0  0   04   Current expenditures other than salaries  25,392,158  18,288,135  7,104,023  0  0      Capital outlay:      05   Construction  12,624,823  619,455  12,005,368  0  0   06   Equipment purchases  1,612,433  1,443,340  169,093  0  0   07   Land purchases  123,153  78,900  44,253  0  0   08   Interest on debt outstanding, all funds & activities  610,768       09   Scholarships/fellowships  5,892,607  5,892,607          CAVEATS

Institution: University of Wisconsin-Stout (240417)	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  11,136,197   02   Long-term debt issued during fiscal year  16,870,307   03   Long-term debt retired during fiscal year  3,543,377   04   Long-term debt outstanding at end of fiscal year  24,463,127   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-Stout (240417)	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  18,610,648      CAVEATS

Institution: University of Wisconsin-Stout (240417)	User ID: 55A0011
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