Finance 2005-06

Institution: University of Wisconsin-Whitewater (240189)	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-Whitewater (240189)	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-Whitewater (240189)	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  30,090,089  26,239,092         Noncurrent Assets          02   Capital assets - depreciable (gross)  193,475,957  180,680,094   03   Accumulated depreciation (enter as a positive amount)  76,251,552  71,649,008   04   Other noncurrent assets (CV) CV=[A05-(A02-A03)]  8,298,104  8,098,645   05   Total noncurrent assets  125,522,509  117,129,731      06   Total assets (CV) CV=(A01+A05)  155,612,598  143,368,823         Current Liabilities          07   Long-term debt, current portion  1,130,638  1,315,713   08   Other current liabilities (CV) CV=(A09-A07)  10,557,517  8,078,164   09   Total current liabilities  11,688,155  9,393,877         Noncurrent Liabilities          10   Long-term debt  16,762,740  17,421,833   11   Other noncurrent liabilities (CV) CV=(A12-A10)  908,781  791,512   12   Total noncurrent liabilities  17,671,521  18,213,345      13   Total liabilities (CV) CV=(A09+A12)  29,359,676  27,607,222         Net Assets          14   Invested in capital assets, net of related debt  100,236,991  94,974,386   15   Restricted-expendable  17,726,363  15,989,181   16   Restricted-nonexpendable  116,528  106,233   17   Unrestricted (CV) CV=[A18-(A14+A15+A16)]  8,173,040  4,691,801   18   Total Net assets (CV) CV=(A06-A13)  126,252,922  115,761,601         CV= Calculated Value      CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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  4,741,349  0  0  4,741,349   22   Infrastructure  18,857,273  0  0  18,857,273   23   Buildings  127,557,144  808,770  0  128,365,914   24   Equipment  7,661,913  1,088,406  185,647  8,564,672   25   Art and library collections  21,837,678  973,558  55,953  22,755,283   26   Property obtained under capital leases (if not included in equipment)      0     27   Construction in progress    10,191,465  0  10,191,465   28   Accumulated depreciation  71,711,584  4,725,615  185,647  76,251,552         CV = (Beginning Balance + Additions - Ending Balance)            CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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  39,862,017  36,962,341      Grants and contracts - operating         02   Federal operating grants and contracts  3,966,297  4,092,382   03   State operating grants and contracts  422,284  785,696   04   Local/private operating grants and contracts  621,683  20,528   05   Sales & services of auxiliary enterprises, after deducting discounts & allowances  15,961,242  15,659,584   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)]  19,741,451  17,839,093   09   Total operating revenues  80,574,974  75,359,624

Institution: University of Wisconsin-Whitewater (240189)	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  27,317,036  31,942,616   12   Local appropriations, education district taxes, & similar support  0  0      Grants-nonoperating         13   Federal nonoperating grants  4,927,163  4,641,503   14   State nonoperating grants  0  0   15   Local nonoperating grants  0  0   16   Gifts, including contributions from affiliated organizations  1,208,490  1,221,447   17   Investment income  293,565  167,476   18   Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]  0  0   19   Total nonoperating revenues  33,746,254  37,973,042

Institution: University of Wisconsin-Whitewater (240189)	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  10,103,391  3,762,910   21   Capital grants & gifts  0  0   22   Additions to permanent endowments  0  0   23   Other revenues & additions (CV) CV=[B24-(B20+...+B22)]  124  16,084   24   Total other revenues and additions  10,103,515  3,778,994      25   Total all revenues and other additions (CV) CV=(B09+B19+B24)  124,424,743  117,111,660      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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  41,099,932  27,590,715  9,403,537  0  4,105,680   02   Research  563,556  395,413  86,649  0  81,494   03   Public service  3,841,537  1,194,447  328,175  0  2,318,915   05   Academic support  13,053,533  7,052,096  2,188,000  0  3,813,437   06   Student services  15,805,656  8,495,304  2,569,561  0  4,740,791   07   Institutional support  8,222,623  5,126,136  1,802,735  0  1,293,752   08   Operation & maintenance of plant  6,366,444  3,302,257  1,318,489  0  1,745,698   09   Depreciation  4,725,615        4,725,615     10   Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)  795,505     795,505   11   Auxiliary enterprises  15,790,616  3,699,448  1,170,237  0  10,920,931   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)]  45,431  0  0  0  45,431   15   Total operating expenses  110,310,448  56,855,816  18,867,383  4,725,615  29,861,634       Prior year amount  108,908,238  55,353,705  18,806,119  4,567,827  30,180,587

Institution: University of Wisconsin-Whitewater (240189)	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  823,121           823,121   17   Other nonoperating expenses & deductions (CV) CV=(C18-C16)  2,307,312  0  0  0  2,307,312   18   Total nonoperating expenses & deductions (CV) CV=(C19-C15)  3,130,433  0  0  0  3,130,433      19   Total expenses & deductions  113,440,881  56,855,816  18,867,383  4,725,615  32,992,067       Prior year amount  112,368,658  55,353,705  18,806,119  4,567,827  33,641,007      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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)  124,424,743  117,111,660      02   Total expenses & deductions (from C19)  113,440,881  112,368,658      03   Increase in net assets during year (CV) CV=(D01-D02)  10,983,862  4,743,002   04   Net assets beginning of year  115,761,601  111,198,591   05   Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]  -492,541  -179,992   06   Net assets end of year (from A18)  126,252,922  115,761,601      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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)  4,926,994  4,641,503   02   Other federal grants  957,882  1,057,995   03   Grants by state government  520,557  535,289   04   Grants by local government  0  0   05   Institutional grants from restricted resources  613,622  584,327   06   Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]  3,831,129  3,053,238   07   Total gross scholarships and fellowships  10,850,184  9,872,352         Discounts and Allowances         08   Discounts & allowances applied to tuition & fees  7,965,876  7,300,120   09   Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)  2,088,803  2,059,168   10   Total Discounts & Allowances (CV) CV=(E07-E11)  10,054,679  9,359,288      11   Net scholarships and fellowships expenses after deducting discount & allowances (from C10)  795,505  513,064      CV = Calculated Value      CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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  369,320  322,055   02   Value of endowment assets at the end of the fiscal year  382,037  353,616

Institution: University of Wisconsin-Whitewater (240189)	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  47,827,893  47,827,893            02   Sales and services  25,276,527  7,226,482  18,050,045  0  0   03   Federal grants/contracts (excludes Pell Grants)  3,996,745  3,996,745  0  0  0      Revenue from the state government:   04   State appropriations, current & capital  27,317,037  27,317,037  0  0  0   05   State grants and contracts  422,284  422,284  0  0  0      Revenue from local governments:   06   Local appropriation, current & capital  0  0  0  0  0   07   Local government grants/contracts  0  0  0  0  0   08   Receipts from property and non-property taxes  0       09   Gifts and private grants, including capital grants  1,830,172       10   Interest earnings  262,183       11   Dividend earnings  2,616       12   Realized capital gains  13,835          CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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  56,855,816  53,156,368  3,699,448  0  0   02   Employee benefits, total  18,867,383  17,697,146  1,170,237  0  0   03   Payment to state retirement funds (maybe included in line 02 above)  5,599,388  5,260,292  339,096  0  0   04   Current expenditures other than salaries  28,983,659  18,064,695  10,918,964  0  0      Capital outlay:      05   Construction  11,000,235  9,585,568  1,414,667  0  0   06   Equipment purchases  1,088,406  1,010,535  77,871  0  0   07   Land purchases  0  0  0  0  0   08   Interest on debt outstanding, all funds & activities  823,121       09   Scholarships/fellowships  10,850,184  10,850,184          CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	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  15,668,514   02   Long-term debt issued during fiscal year  4,997,516   03   Long-term debt retired during fiscal year  5,715,740   04   Long-term debt outstanding at end of fiscal year  14,950,290   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-Whitewater (240189)	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  1,337,406   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  19,549,481      CAVEATS

Institution: University of Wisconsin-Whitewater (240189)	User ID: 55A0011
Explanation Report
There are no explanations for the selected survey and institution.