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Finance 2006-07

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, 2006.)
Beginning: month/year (MMYYYY)	Month:	Year:
And ending: month/year (MMYYYY)	Month:	Year:

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.)
	Unqualified	Qualified	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.
		Number of component unit columns on GPFS using FASB standards
		Number of component unit columns on GPFS using GASB standards

Caveats:

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part A - Statement of Net Assets

Fiscal Year 2006
	Report in whole dollars only

Line no.		Current year amount	Prior year amount
	Current Assets
01	Total Current Assets		25,924,215

	Noncurrent Assets
02	Capital assets - depreciable (gross)		209,547,895
03	Accumulated depreciation (enter as a positive amount)		81,138,613
04	Other noncurrent assets (CV) CV=[A05-(A02-A03)]	7,483,004	7,433,743
05	Total noncurrent assets		135,843,025

06	Total assets (CV) CV=(A01+A05)	170,606,182	161,767,240

	Current Liabilities
07	Long-term debt, current portion		1,133,136
08	Other current liabilities (CV) CV=(A09-A07)	11,694,864	12,917,328
09	Total current liabilities		14,050,464

	Noncurrent Liabilities
10	Long-term debt		29,718,493
11	Other noncurrent liabilities (CV) CV=(A12-A10)	1,063,589	934,159
12	Total noncurrent liabilities		30,652,652

13	Total liabilities (CV) CV=(A09+A12)	49,558,999	44,703,116

	Net Assets
14	Invested in capital assets, net of related debt		102,262,935
15	Restricted-expendable		15,364,204
16	Restricted-nonexpendable		207,503
17	Unrestricted (CV) CV=[A18-(A14+A15+A16)]	-3,353,037	-770,518
18	Total Net assets (CV) CV=(A06-A13)	121,047,183	117,064,124


CV= Calculated Value


CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part A - Plant, Property, and Equipment

Fiscal Year 2006
	Report in whole dollars only

Line No.	Description	Beginning balance	Additions	Retirements (CV)	Ending balance
	Plant,Property, and Equipment

21	Land & land improvements			0
22	Infrastructure			0
23	Buildings			0
24	Equipment			66,167
25	Art and library collections			264,241
26	Property obtained under capital leases (if not included in equipment)			0
27	Construction in progress			0
28	Accumulated depreciation			66,167

	CV = (Beginning Balance + Additions - Ending Balance)


CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part B - Revenues and Other Additions

Fiscal Year 2006
	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
	Grants and contracts - operating
02	Federal operating grants and contracts		5,159,448
03	State operating grants and contracts		3,621,167
04	Local/private operating grants and contracts		3,926,264
05	Sales & services of auxiliary enterprises, after deducting discounts & allowances		21,167,176
06	Sales & services of hospitals, after deducting patient contractual allowances		0
07	Independent operations		0
08	Other sources - operating (CV) CV=[B09-(B01+ ....+B07)]	10,932,399	10,238,912
09	Total operating revenues		83,704,279

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part B - Revenues and Other Additions

Fiscal Year 2006
	Report in whole dollars only

Line No.	Source of funds	Current year amount	Prior year amount
	Nonoperating Revenues
10	Federal appropriations		0
11	State appropriations		36,343,781
12	Local appropriations, education district taxes, & similar support		0
	Grants-nonoperating
13	Federal nonoperating grants		5,468,891
14	State nonoperating grants		0
15	Local nonoperating grants		0
16	Gifts, including contributions from affiliated organizations		687,689
17	Investment income		352,847
18	Other nonoperating revenues (CV) CV=[B19-(B10+...+B17)]	0	0
19	Total nonoperating revenues		42,853,208

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part B - Revenues and Other Additions

Fiscal Year 2006
	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
21	Capital grants & gifts		0
22	Additions to permanent endowments		0
23	Other revenues & additions (CV) CV=[B24-(B20+...+B22)]	1,000	65,318
24	Total other revenues and additions		5,580,737

25	Total all revenues and other additions (CV) CV=(B09+B19+B24)	138,357,665	132,138,224

CV = Calculated Value


CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part C - Expenses and Other Deductions

Fiscal Year 2006
	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					5,652,906
02	Research					437,224
03	Public service					1,962,152
05	Academic support					1,755,584
06	Student services					3,831,852
07	Institutional support					1,309,047
08	Operation & maintenance of plant					4,140,469
09	Depreciation				4,161,069
10	Scholarships and fellowships expenses, excluding discounts & allowances (do not include work study here)					3,666,608
11	Auxiliary enterprises					15,383,492
12	Hospital services					0
13	Independent operations					0
14	Other expenses & deductions (CV) CV=[C15-(C01+...+C13)]	236,314	9,177	18	0	227,119
15	Total operating expenses					38,366,453
	Prior year amount	127,607,643	64,088,714	23,371,856	4,185,072	35,962,001

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part C - Expenses and Other Deductions

Fiscal Year 2006
	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					1,494,547
17	Other nonoperating expenses & deductions (CV) CV=(C18-C16)	2,192,424	0	0	0	2,192,424
18	Total nonoperating expenses & deductions (CV) CV=(C19-C15)	3,686,971	0	0	0	3,686,971

19	Total expenses & deductions					42,053,424
	Prior year amount	129,585,732	64,088,714	23,371,856	4,185,072	37,940,090

CV = Calculated Value

CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part D - Summary of Changes In Net Assets

Fiscal Year 2006

Line No.	Description	Current year amount	Prior year amount
01	Total revenues & other additions (from B25)	138,357,665	132,138,224

02	Total expenses & deductions (from C19)	134,374,606	129,585,732

03	Increase in net assets during year (CV) CV=(D01-D02)	3,983,059	2,552,492
04	Net assets beginning of year		114,926,733
05	Adjustments to beginning net assets (CV) CV=[D06-(D03+D04)]	0	-415,101
06	Net assets end of year (from A18)	121,047,183	117,064,124

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 2006
	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
02	Other federal grants		1,155,633
03	Grants by state government		267,779
04	Grants by local government		0
05	Institutional grants from restricted resources		833,992
06	Institutional grants from unrestricted resources (CV) CV=[E07-(E01+...+E05)]	33,400	157,124
07	Total gross scholarships and fellowships		7,883,419

	Discounts and Allowances
08	Discounts & allowances applied to tuition & fees		3,212,488
09	Discounts & allowances applied to sales & services of auxiliary enterprises (CV) CV= (E10-E08)	790,487	846,153
10	Total Discounts & Allowances (CV) CV=(E07-E11)	3,930,093	4,058,641

11	Net scholarships and fellowships expenses after deducting discount & allowances (from C10)	3,666,608	3,824,778

CV = Calculated Value


CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part H - Details of Endowment Assets

Fiscal Year 2006 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
02	Value of endowment assets at the end of the fiscal year		584,479

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part J - Revenue Data for Bureau of Census

Part J - Revenues (Census Bureau) Fiscal Year 2006
Source and type		Amount
Source and type		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	45,710,302	45,710,302
02	Sales and services	26,160,109		23,117,838	0
03	Federal grants/contracts (excludes Pell Grants)	11,354,069
	Revenue from the state government:
04	State appropriations, current & capital	38,167,605
05	State grants and contracts	1,053,635
	Revenue from local governments:
06	Local appropriation, current & capital	0
07	Local government grants/contracts	402,191
08	Receipts from property and non-property taxes
09	Gifts and private grants, including capital grants
10	Interest earnings
11	Dividend earnings
12	Realized capital gains

CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part K - Expenditure Data for Bureau of Census

Part K - Expenditures Fiscal Year 2006
Category		Amount
Category		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	64,447,335		5,103,731	0
02	Employee benefits, total	23,712,778		1,433,773	0
03	Payment to state retirement funds (maybe included in line 02 above)	6,280,493
04	Current expenditures other than salaries	34,410,964
	Capital outlay:
05	Construction	12,703,636
06	Equipment purchases	590,400
07	Land purchases	200
08	Interest on debt outstanding, all funds & activities
09	Scholarships/fellowships	7,596,701	7,596,701

CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Part L - Debt and Assets, page 1

Part L - Debt and Assets Fiscal Year 2006
Debt
Category		Amount
01	Long-term debt outstanding at beginning of fiscal year
02	Long-term debt issued during fiscal year
03	Long-term debt retired during fiscal year
04	Long-term debt outstanding at end of fiscal year
05	Short-term debt outstanding at beginning of fiscal year
06	Short-term debt outstanding at end of fiscal year


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 2006
Assets
Category		Amount
07	Total cash and security assets held at end of fiscal year in sinking or debt service funds
08	Total cash and security assets held at end of fiscal year in bond funds
09	Total cash and security assets held at end of fiscal year in all other funds


CAVEATS

Institution: University of Wisconsin-Oshkosh (240365)

User ID: 55A0011

Explanation Report

Number

Source

Location

Description

Severity

Accepted

Global Edits

Perform Edits

This number should be greater than zero. Please explain.

Explanation

Yes

Reason:

Negative Unrestricted Net Assets result primarily from timing differences between bond proceeds and project expenditures (plant funds).