Finance 2009-10
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Finance - Public institutions
Reporting Standard
Please indicate which reporting standards are used to prepare your financial statements:
GASB (Governmental Accounting Standards Board), using standards of GASB 34 & 35
FASB (Financial Accounting Standards 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 Extension (260381)
User ID: 55A0011
Finance - Public institutions
Form Version
Finance - Public Institutions
The survey for GASB has been realigned to improve commonality and comparability of the finance data, however reporting in the new format is OPTIONAL for Fiscal Year 2008-09. Please indicate in which version you will report finance data:
GASB, using standards of GASB 34 & 35
Aligned GASB, using standards of GASB 34 & 35 (OPTIONAL in Fiscal Year 2008-09)
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 Extension (260381)
User ID: 55A0011
Finance - Public institutions
General Information
Finance - Public Institutions (unaligned form)
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, 2009.)
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
(Explain in
box below)
Don't know
(Explain in
box below)
3. Reporting Model
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. Intercollegiate Athletics
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 box below)
5. Endowment Assets
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
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part A - Statement of Net Assets
Fiscal Year 2009
Line no.
Description
Current year amount
Prior year amount
Current Assets
01
Total
current assets
35,023,317
Noncurrent Assets
02
Capital assets
- depreciable (gross)
58,245,957
03
Accumulated depreciation
32,427,809
31
Capital assets
, net of depreciation
CV
=(A02-A03)
25,764,142
25,818,148
04
Other noncurrent assets
CV
=[A05-(A02-A03)]
5,137,507
6,289,054
05
Total noncurrent assets
32,107,202
06
Total assets
CV
=(A01+A05)
74,703,128
67,130,519
Current
Liabilities
07
Long-term debt, current portion
140,675
08
Other
current liabilities
CV
=(A09-A07)
15,879,149
17,945,015
09
Total current liabilities
18,085,690
Noncurrent Liabilities
10
Long-term debt
2,686,101
11
Other noncurrent liabilities
CV
=(A12-A10)
3,008,368
2,768,336
12
Total noncurrent liabilities
5,454,437
13
Total liabilities
CV
=(A09+A12)
21,573,336
23,540,127
Net Assets
14
Invested in capital assets, net of related debt
22,991,372
15
Restricted-expendable
19,491,232
16
Restricted-nonexpendable
3,939
17
Unrestricted
CV
=[A18-(A14+A15+A16)]
9,736,797
1,103,849
18
Total net assets
CV
=(A06-A13)
53,129,792
43,590,392
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part A - Plant, Property, and Equipment
Fiscal Year 2009
Line No.
Description
Beginning
balance
Additions
Retirements
Ending balance
Plant, Property, and Equipment
21
Land & land improvements
0
22
Infrastructure
0
23
Buildings
0
24
Equipment
631,315
25
Art and
library collections
0
26
Property obtained under
capital leases
(if not included in equipment)
0
27
Construction in progress
0
Total for Plant, Property and Equipment
CV
= (A21+ .. A27)
58,245,957
1,881,202
631,315
59,495,844
28
Accumulated depreciation
627,806
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2009
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
52,545
Grants and contracts
- operating
02
Federal operating grants and contracts
3,742,280
03
State operating grants and contracts
14,209,546
04
Local government/private operating grants and contracts
11,046,505
05
Sales & services of
auxiliary enterprises,
after deducting
discounts & allowances
0
08
Other sources - operating
(CV)
CV
=[B09-(B01+ ....+B07)]
10,632,309
9,522,251
09
Total operating revenues
38,573,127
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2009
Line No.
Source of funds
Current year amount
Prior year amount
Nonoperating
Revenues
10
Federal appropriations
8,543,160
11
State appropriations
57,619,213
12
Local appropriations, education district taxes, & similar support
0
Grants-nonoperating
13
Federal nonoperating grants
0
14
State nonoperating grants
0
15
Local government nonoperating grants
0
16
Gifts
, including
contributions from affiliated organizations
3,238,985
17
Investment income
161,149
18
Other nonoperating revenues
CV
=[B19-(B10+...+B17)]
0
0
19
Total nonoperating revenues
69,562,507
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part B - Revenues and Other Additions
Fiscal Year 2009
Line No.
Source of funds
Current year amount
Prior year amount
Other Revenues and Additions
20
Capital appropriations
204,386
21
Capital grants & gifts
0
22
Additions to permanent endowments
0
23
Other revenues & additions
CV
=[B24-(B20+...+B22)]
0
0
24
Total other revenues and additions
204,386
25
Total all revenues and other additions
CV
=(B09+B19+B24)
122,925,403
108,340,020
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part C - Expenses and Other Deductions
Fiscal Year 2009
1
2
3
4
5
Line No.
Description
Current year total
Salaries & wages
Employee fringe benefits
Depreciation
All other
Operating Expenses
01
Instruction
39,379
02
Research
0
03
Public service
15,433,215
05
Academic support
2,910,924
06
Student services
526,759
07
Institutional support
623,640
08
Operation & maintenance
of plant
706,683
09
Depreciation
1,928,191
0
10
Scholarships and fellowships
expenses
, excluding
discounts & allowances
0
11
Auxiliary enterprises
0
14
Other expenses
& deductions
CV
=[C15-(C01+...+C11)]
796
0
0
0
796
15
Total operating expenses
20,241,396
Prior year amount
101,582,878
56,463,823
23,806,699
1,949,560
19,362,796
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part C - Expenses and Other Deductions
Fiscal Year 2009
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
108,762
17
Other nonoperating expenses & deductions
(CV)
CV
=(C18-C16)
8,023,276
0
0
0
8,023,276
18
Total nonoperating
expenses & deductions
(CV)
CV
=(C19-C15)
8,132,038
0
0
0
8,132,038
19
Total expenses & deductions
28,373,434
Prior year amount
116,458,374
56,463,823
23,806,699
1,949,560
34,238,292
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part D - Summary of Changes In Net Assets
Fiscal Year 2009
Line No.
Description
Current year amount
Prior year amount
01
Total revenues & other additions
(from B25)
122,925,403
108,340,020
02
Total expenses & deductions
(from C19)
113,386,003
116,458,374
03
Change in net assets during year
CV
=(D01-D02)
9,539,400
-8,118,354
04
Net assets
beginning of year
51,650,689
05
Adjustments to beginning net assets
CV
=[D06-(D03+D04)]
0
58,057
06
Net assets end of year
(from A18)
53,129,792
43,590,392
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part H - Details of Endowment Assets
Fiscal Year 2009
Line No.
Value of Endowment Assets
Market Value
Prior Year Amounts
Include not only endowment assets held by the institution, but any assets held by private foundations affiliated with the institution.
01
Value of
endowment assets
at the beginning of the fiscal year
9,005,326
02
Value of
endowment assets
at the end of the fiscal year
9,353,175
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part J - Revenue Data for Bureau of Census
Fiscal Year 2009
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
52,763
52,763
02
Sales and services
10,429,924
0
03
Federal grants/contracts (excludes Pell Grants)
6,797,500
Revenue from the state government:
04
State appropriations, current & capital
55,646,010
05
State grants and contracts
15,583,739
Revenue from local governments:
06
Local appropriation, current & capital
0
07
Local government grants/contracts
11,447,290
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
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part K - Expenditure Data for Bureau of Census
Fiscal Year 2009
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
58,154,072
0
02
Employee benefits, total
24,930,306
0
03
Payment to state retirement funds (maybe included in line 02 above)
6,375,519
04
Current expenditures other than salaries
18,699,515
Capital outlay:
05
Construction
1,046,117
06
Equipment purchases
835,085
07
Land purchases
0
08
Interest on debt outstanding, all funds & activities
09
Scholarships/fellowships
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part L - Debt and Assets, page 1
Fiscal Year 2009
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
You may use the space below to
provide context
for the data you've reported above.
Institution: University of Wisconsin Extension (260381)
User ID: 55A0011
Part L - Debt and Assets, page 2
Fiscal Year 2009
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
You may use the space below to
provide context
for the data you've reported above.
Institution:
University of Wisconsin Extension (260381)
User ID:
55A0011
Explanation Report
Number
Source
Location
Description
Severity
Accepted
Screen: Part 3
1
Row 33
Column 3
Upload File
This number should be greater than zero. Please explain.
Explanation
Yes
Reason:
There were no additions to permanent endowment in FY 2009.