Finance 2009-10
Institution: University of Wisconsin-System Administration (240435)
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-System Administration (240435)
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-System Administration (240435)
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-System Administration (240435)
User ID: 55A0011

Part A - Statement of Net Assets
Fiscal Year 2009
 
Line no.DescriptionCurrent year amountPrior year amount
 Current Assets  
01Total current assets 49,411,760
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 1,594,663
03Accumulated depreciation 1,272,378
31Capital assets, net of depreciation
CV=(A02-A03)		254,588 322,285
04Other noncurrent assets
CV=[A05-(A02-A03)]		4,649,551 5,325,513
05Total noncurrent assets 5,647,798
 
06Total assets
CV=(A01+A05)		67,459,215 55,059,558
 
 Current Liabilities  
07Long-term debt, current portion 0
08Other current liabilities
CV=(A09-A07)		7,343,296 6,436,933
09Total current liabilities 6,436,933
 
 Noncurrent Liabilities  
10Long-term debt 0
11Other noncurrent liabilities
CV=(A12-A10)		996,774 942,250
12Total noncurrent liabilities 942,250
 
13Total liabilities
CV=(A09+A12)		8,340,070 7,379,183
 
 Net Assets  
14Invested in capital assets, net of related debt 322,285
15Restricted-expendable 14,596,170
16Restricted-nonexpendable 2,379,823
17Unrestricted
CV=[A18-(A14+A15+A16)]		37,428,718 30,382,097
18Total net assets
CV=(A06-A13)		59,119,145 47,680,375
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-System Administration (240435)
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
24Equipment180,481
25Art and library collections0
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress0
Total for Plant, Property and Equipment
CV = (A21+ .. A27)		1,594,66233,641180,4811,447,822
28Accumulated depreciation181,516
 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-System Administration (240435)
User ID: 55A0011

Part B - Revenues and Other Additions
Fiscal Year 2009
 Report in whole dollars only  
 
Line No.Source of FundsCurrent year amountPrior year amount
 Operating Revenues  
01Tuition & fees, after deducting discounts & allowances0
 Grants and contracts - operating  
02Federal operating grants and contracts5,379,942
03State operating grants and contracts1,111,598
04Local government/private operating grants and contracts898,331
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		0
08Other sources - operating (CV)
CV=[B09-(B01+ ....+B07)]		7,807,7951,878,033
09Total operating revenues 9,267,904
 
 
Institution: University of Wisconsin-System Administration (240435)
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 appropriations17,001,927
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants0
14State nonoperating grants0
15Local government nonoperating grants0
16Gifts, including contributions from affiliated organizations200,921
17Investment income96,737
18Other nonoperating revenues
CV=[B19-(B10+...+B17)]		00
19Total nonoperating revenues17,299,585
 
 
Institution: University of Wisconsin-System Administration (240435)
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 appropriations112,335
21Capital grants & gifts0
22Additions to permanent endowments 1,091,352
23Other revenues & additions
CV=[B24-(B20+...+B22)]		13,612,5552,390,909
24Total other revenues and additions3,594,596
 
25Total all revenues and other additions
CV=(B09+B19+B24)		 49,739,64830,162,085
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-System Administration (240435)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2009
                                    
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction 313,379
02Research26,222
03Public service 169
05Academic support6,398,905
06Student services1,116,815
07Institutional support2,378,382
08Operation & maintenance
of plant		1,712,071
09Depreciation  102,3730
10Scholarships and fellowships
expenses, excluding discounts & allowances		 0
11Auxiliary enterprises0
14Other expenses
& deductions
CV=[C15-(C01+...+C11)]		4,0000004,000
15Total operating expenses11,949,943
 Prior year amount40,166,26814,546,8454,404,346105,41921,109,658
 
 
Institution: University of Wisconsin-System Administration (240435)
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   568
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		2,251,2120002,251,212
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		2,251,7800002,251,780
 
19Total expenses & deductions14,201,723
 Prior year amount43,258,83714,546,8454,404,346105,41924,202,227
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-System Administration (240435)
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)49,739,64830,162,085
 
02Total expenses & deductions (from C19)38,300,87843,258,837
 
03Change in net assets during year
CV=(D01-D02)		11,438,770-13,096,752
04Net assets beginning of year60,777,128
05Adjustments to beginning net assets
CV=[D06-(D03+D04)]		0-1
06Net assets end of year (from A18)59,119,14547,680,375
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-System Administration (240435)
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  8,944,013
02Value of endowment assets at the end of the fiscal year  9,527,247
Institution: University of Wisconsin-System Administration (240435)
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 fees00   
02Sales and services292,1420
03Federal grants/contracts (excludes Pell Grants)5,222,689
 Revenue from the state government:
04State appropriations, current & capital17,884,860
05State grants and contracts1,163,498
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts0
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-System Administration (240435)
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 wages15,434,9760
02Employee benefits, total8,561,8060
03Payment to state retirement funds (maybe included in line 02 above)4,912,206
04Current expenditures other than salaries11,949,943
 Capital outlay: 
05Construction0
06Equipment purchases33,641
07Land purchases0
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-System Administration (240435)
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
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-System Administration (240435)
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-System Administration (240435) User ID:  55A0011
Explanation Report
Number Source Location Description Severity Accepted
Screen: Part 1
1 Row 15
Column 3 		Screen Entry The number entered, 15,611,958, has an expected range of between 4,633,952 and 13,901,856 based on last year's amount. Please explain this difference. Explanation Yes
Reason: Due to the nature of UW-System Administration and it's relationship with the other UW campuses - it's revenue can/and does vary considerably from year to year. (ie: 2009 - $50 mil; 2008 - $30 mil; 2007 - $58 mil; 2006 - $29 mil; 2005 - $54 mil)
Screen: Part 3
2 Row 33
Column 3 		Screen Entry This number should be greater than zero. Please explain. Explanation Yes
Reason: There were no additions to permanent endowments in FY 2009.
3 Row 37
Column 3 		Screen Entry The number entered, 49,739,648, has an expected range of between 15,081,043 and 45,243,127 based on last year's amount. Please explain this difference. Explanation Yes
Reason: Due to the nature of UW-System Administration and it's relationship with the other UW campuses - it's revenue can/and does vary considerably from year to year. (ie: 2009 - $50 mil; 2008 - $30 mil; 2007 - $58 mil; 2006 - $29 mil; 2005 - $54 mil)