Finance 2009-10
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 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-Oshkosh (240365)
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-Oshkosh (240365)
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.)
    UnqualifiedQualified
(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-Oshkosh (240365)
User ID: 55A0011

Part A - Statement of Net Assets
Fiscal Year 2009
 
Line no.DescriptionCurrent year amountPrior year amount
 Current Assets  
01Total current assets 41,622,998
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 254,700,320
03Accumulated depreciation 94,153,232
31Capital assets, net of depreciation
CV=(A02-A03)		166,144,261 160,547,088
04Other noncurrent assets
CV=[A05-(A02-A03)]		7,768,341 8,216,180
05Total noncurrent assets 168,763,268
 
06Total assets
CV=(A01+A05)		223,598,379 210,386,266
 
 Current Liabilities  
07Long-term debt, current portion 2,241,427
08Other current liabilities
CV=(A09-A07)		13,842,103 14,678,316
09Total current liabilities 16,919,743
 
 Noncurrent Liabilities  
10Long-term debt 55,887,062
11Other noncurrent liabilities
CV=(A12-A10)		1,476,537 1,342,102
12Total noncurrent liabilities 57,229,164
 
13Total liabilities
CV=(A09+A12)		71,580,478 74,148,907
 
 Net Assets  
14Invested in capital assets, net of related debt 102,418,599
15Restricted-expendable 24,138,030
16Restricted-nonexpendable 239,247
17Unrestricted
CV=[A18-(A14+A15+A16)]		11,819,434 9,441,483
18Total net assets
CV=(A06-A13)		152,017,901 136,237,359
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part A - Plant, Property, and Equipment
Fiscal Year 2009
 
Line No.DescriptionBeginning
balance		AdditionsRetirementsEnding balance
 Plant, Property, and Equipment    
 
21Land & land improvements0
22Infrastructure0
23Buildings0
24Equipment17,436
25Art and library collections98,040
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress0
Total for Plant, Property and Equipment
CV = (A21+ .. A27)		254,700,32110,965,507115,476265,550,352
28Accumulated depreciation0
 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances44,702,635
 Grants and contracts - operating  
02Federal operating grants and contracts7,777,538
03State operating grants and contracts1,652,075
04Local government/private operating grants and contracts5,618,917
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		24,721,695
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating
CV=[B09-(B01+ ....+B07)]		19,978,69516,013,561
09Total operating revenues100,486,421
 
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No.Source of fundsCurrent year amountPrior year amount
 Nonoperating Revenues  
10Federal appropriations0
11State appropriations37,943,118
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants6,437,690
14State nonoperating grants0
15Local government nonoperating grants0
16Gifts, including contributions from affiliated organizations598,322
17Investment income1,156,643
18Other nonoperating revenues
CV=[B19-(B10+...+B17)]		00
19Total nonoperating revenues46,135,773
 
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2009
 
Line No.Source of fundsCurrent year amountPrior year amount
 Other Revenues and Additions  
20Capital appropriations1,710,293
21Capital grants & gifts60
22Additions to permanent endowments 0
23Other revenues & additions
CV=[B24-(B20+...+B22)]		1,936,0342,987,668
24Total other revenues and additions4,698,021
 
25Total all revenues and other additions
CV=(B09+B19+B24)		175,091,244151,320,215
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2009
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction6,236,434
02Research532,997
03Public service1,893,649
05Academic support2,480,536
06Student services4,858,281
07Institutional support1,299,569
08Operation & maintenance
of plant		7,471,506
09Depreciation  5,252,8590
10Scholarships and fellowships
expenses, excluding discounts & allowances		 4,114,251
11Auxiliary enterprises18,402,224
12Hospital services0
13Independent operations0
14Other expenses
& deductions
CV=[C15-(C01+...+C13)]		263,10528,0451010234,959
15Total operating expenses47,524,406
 Prior year amount142,931,98270,483,25526,625,3304,690,42941,132,968
 
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2009
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Nonoperating Expenses and Deductions     
16Interest   2,428,610
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		1,922,7240001,922,724
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		4,351,3340004,351,334
 
19Total expenses & deductions51,875,740
 Prior year amount149,048,66470,483,25526,625,3304,690,42947,249,650
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part D - Summary of Changes In Net Assets
Fiscal Year 2009
 
Line No.DescriptionCurrent year amountPrior year amount
01Total revenues & other additions (from B25)175,091,244151,320,215
 
02Total expenses & deductions (from C19)159,310,702149,048,664
 
03Change in net assets during year
CV=(D01-D02)		15,780,5422,271,551
04Net assets beginning of year133,965,807
05Adjustments to beginning net assets
CV=[D06-(D03+D04)]		01
06Net assets end of year (from A18)152,017,901136,237,359
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part E - Scholarships and Fellowships
Fiscal Year 2009
   
Line No.SourceCurrent year amountPrior year amount
01Pell grants (federal)6,437,315
02Other federal grants857,860
03Grants by state government485,789
04Grants by local government0
05Institutional grants from restricted resources979,537
06Institutional grants from unrestricted resources
CV=[E07-(E01+...+E05)]		74,34569,041
07Total gross scholarships and fellowships8,829,542
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees4,447,534
09Discounts & allowances applied to sales & services of
auxiliary enterprises
CV= (E10-E08)		1,338,4841,146,003
10Total discounts & allowances
CV=(E07-E11)		6,425,1715,593,537
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		4,114,2513,236,005
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part H - Details of Endowment Assets
Fiscal Year 2009
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  14,959,188
02Value of endowment assets at the end of the fiscal year  14,560,921
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part J - Revenue Data for Bureau of Census
Fiscal Year 2009
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 fees50,985,71650,985,716   
02Sales and services35,679,59728,939,9070
03Federal grants/contracts (excludes Pell Grants)8,636,653
 Revenue from the state government:
04State appropriations, current & capital42,199,358
05State grants and contracts1,720,037
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts998,077
08Receipts from property and non-property taxes 
09Gifts and private grants, including capital grants 
10Interest earnings 
11Dividend earnings 
12Realized capital gains 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part K - Expenditure Data for Bureau of Census
Fiscal Year 2009
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 wages73,191,9385,410,3020
02Employee benefits, total28,990,1661,681,6400
03Payment to state retirement funds (maybe included in line 02 above)7,140,221
04Current expenditures other than salaries43,348,873
 Capital outlay: 
05Construction9,187,872
06Equipment purchases809,087
07Land purchases0
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships10,539,42210,539,422 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part L - Debt and Assets, page 1
Fiscal Year 2009
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
 
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Institution: University of Wisconsin-Oshkosh (240365)
User ID: 55A0011

Part L - Debt and Assets, page 2
Fiscal Year 2009
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
 
You may use the space below to provide context for the data you've reported above.
 
Institution:  University of Wisconsin-Oshkosh (240365) 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 endowments in FY 2009.