Finance 2007-08
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, 2007.)
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.)
    UnqualifiedQualifiedDon'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 2007
 Report in whole dollars only
 
Line no. Current year amountPrior year amount
 Current Assets  
01Total Current Assets 25,013,573
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 223,024,889
03Accumulated depreciation (enter as a positive amount) 84,915,284
04Other noncurrent assets (CV)
CV=[A05-(A02-A03)]		7,633,146 7,483,004
05Total noncurrent assets 145,592,609
 
06Total assets (CV)
CV=(A01+A05)		206,820,084 170,606,182
 
 Current Liabilities  
07Long-term debt, current portion 1,353,501
08Other current liabilities (CV)
CV=(A09-A07)		14,436,040 11,694,864
09Total current liabilities 13,048,365
 
 Noncurrent Liabilities  
10Long-term debt 35,447,045
11Other noncurrent liabilities (CV)
CV=(A12-A10)		1,257,460 1,063,589
12Total noncurrent liabilities 36,510,634
 
13Total liabilities (CV)
CV=(A09+A12)		72,854,277 49,558,999
 
 Net Assets  
14Invested in capital assets, net of related debt 108,522,802
15Restricted-expendable 15,651,893
16Restricted-nonexpendable 225,525
17Unrestricted (CV)
CV=[A18-(A14+A15+A16)]		8,059,308 -3,353,037
18Total Net assets (CV)
CV=(A06-A13)		133,965,807 121,047,183
 
 
CV= Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part A - Plant, Property, and Equipment
Fiscal Year 2007
 Report in whole dollars only    
 
Line No.DescriptionBeginning
balance		AdditionsRetirements
(CV)		Ending balance
 Plant, Property, and Equipment    
 
21Land & land improvements0
22Infrastructure0
23Buildings0
24Equipment15,603
25Art and library collections64,360
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress0
28Accumulated depreciation163
 
 CV = (Beginning Balance + Additions - Ending Balance)  
 
CAVEATS
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2007
 Report in whole dollars only  
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances42,570,696
 Grants and contracts - operating  
02Federal operating grants and contracts11,353,822
03State operating grants and contracts1,053,635
04Local/private operating grants and contracts2,480,150
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		22,327,351
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		11,956,62510,932,399
09Total operating revenues90,718,053
 
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2007
 Report in whole dollars only   
 
Line No.Source of fundsCurrent year amountPrior year amount
 Nonoperating Revenues  
10Federal appropriations0
11State appropriations38,167,605
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants5,190,173
14State nonoperating grants0
15Local nonoperating grants0
16Gifts, including contributions from affiliated organizations457,652
17Investment income578,715
18Other nonoperating revenues (CV)
CV=[B19-(B10+...+B17)]		00
19Total nonoperating revenues44,394,145
 
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2007
 Report in whole dollars only  
 
Line No.Resource of fundsCurrent year amountPrior year amount
 Other Revenues and Additions  
20Capital appropriations3,244,467
21Capital grants & gifts0
22Additions to permanent endowments0
23Other revenues & additions (CV)
CV=[B24-(B20+...+B22)]		53,0171,000
24Total other revenues and additions3,245,467
 
25Total all revenues and other additions (CV)
CV=(B09+B19+B24)		152,451,075138,357,665
 
CV = Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2007
 Report in whole
dollars only                              		     
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction5,591,239
02Research436,665
03Public service1,740,910
05Academic support1,880,094
06Student services3,847,250
07Institutional support745,273
08Operation & maintenance
of plant		4,568,602
09Depreciation  4,236,659
10Scholarships and fellowships
expenses, excluding discounts & allowances (do not include work study here)		 3,157,813
11Auxiliary enterprises16,288,018
12Hospital services0
13Independent operations0
14Other expenses
& deductions (CV)
CV=[C15-(C01+...+C13)]		225,64327,340300198,273
15Total operating expenses38,454,137
 Prior year amount130,687,63564,447,33523,712,7784,161,06938,366,453
 
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2007
 Report in whole dollars only                                   
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Nonoperating Expenses and Deductions     
16Interest   1,551,735
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		3,899,8610003,899,861
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		5,451,5960005,451,596
 
19Total expenses & deductions43,905,733
 Prior year amount134,374,60664,447,33523,712,7784,161,06942,053,424
 
CV = Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part D - Summary of Changes In Net Assets
Fiscal Year 2007
 
Line No.DescriptionCurrent year amountPrior year amount
01Total revenues & other additions (from B25)152,451,075138,357,665
 
02Total expenses & deductions (from C19)139,709,558134,374,606
 
03Increase in net assets during year (CV)
CV=(D01-D02)		12,741,5173,983,059
04Net assets beginning of year117,064,124
05Adjustments to beginning net assets (CV)
CV=[D06-(D03+D04)]		177,1070
06Net assets end of year (from A18)133,965,807121,047,183
 
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 2007
 Report in whole dollars only  
 
Line No.SourceCurrent year amountPrior year amount
 Institutional Expenses and Discounts & Allowances  
 Gross Scholarships and Fellowships (no loans included)  
01Pell grants (federal)5,190,173
02Other federal grants1,100,457
03Grants by state government436,172
04Grants by local government0
05Institutional grants from restricted resources836,499
06Institutional grants from unrestricted resources (CV)
CV=[E07-(E01+...+E05)]		55,70733,400
07Total gross scholarships and fellowships7,596,701
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees3,139,606
09Discounts & allowances applied to sales & services of
auxiliary enterprises (CV)
CV= (E10-E08)		1,097,972790,487
10Total Discounts & Allowances (CV)
CV=(E07-E11)		5,341,9273,930,093
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		3,157,8133,666,608
 
CV = Calculated Value
 
CAVEATS
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part H - Details of Endowment Assets
Fiscal Year 2007
Report in whole dollars only
Line No.Value of Endowment AssetsMarket ValuePrior Year Amounts
  Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.  
01Value of endowment assets at the beginning of the fiscal year  8,744,364
02Value of endowment assets at the end of the fiscal year  11,844,967
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part J - Revenue Data for Bureau of Census
Part J - Revenues (Census Bureau)
Fiscal Year 2007
Source and typeAmount
Total for all funds
and operations
(includes
endowment funds,
but excludes component units)		Education and general/independent operationsAuxiliary enterprises Hospitals Agriculture extension/experiment services
 (1)  (2)(3)(4)(5)
01Tuition and fees47,007,03547,007,035   
02Sales and services28,965,31525,005,5500
03Federal grants/contracts (excludes Pell Grants)9,334,848
 Revenue from the state government:
04State appropriations, current & capital40,027,715
05State grants and contracts1,590,489
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts642,587
08Receipts from property and non-property taxes 
09Gifts and private grants, including capital grants 
10Interest earnings 
11Dividend earnings 
12Realized 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 2007
CategoryAmount
Total for all funds and operations (includes endowment funds, but excludes component units)Education and general/
independent operations		Auxiliary enterprisesHospitals Agriculture extension/
experiment services
 (1)(2)(3)(4)(5)
01Salaries and wages66,616,8405,434,6030
02Employee benefits, total24,950,3261,559,6280
03Payment to state retirement funds (maybe included in line 02 above)6,572,548
04Current expenditures other than salaries35,047,287
 Capital outlay: 
05Construction21,134,171
06Equipment purchases449,476
07Land purchases107,825
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships8,499,7408,499,740 
 
CAVEATS
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part L - Debt and Assets, page 1
Part L - Debt and Assets
Fiscal Year 2007
Debt
CategoryAmount
01Long-term debt outstanding at beginning of fiscal year
02Long-term debt issued during fiscal year
03Long-term debt retired during fiscal year
04Long-term debt outstanding at end of fiscal year
05Short-term debt outstanding at beginning of fiscal year
06Short-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 2007
Assets
CategoryAmount
07Total cash and security assets held at end of fiscal year in sinking or debt service funds
08Total cash and security assets held at end of fiscal year in bond funds
09Total 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
There are no explanations for selected survey and institution