Finance 2009-10
Institution: University of Wisconsin-Whitewater (240189)
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-Whitewater (240189)
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-Whitewater (240189)
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-Whitewater (240189)
User ID: 55A0011

Part A - Statement of Net Assets
Fiscal Year 2009
 
Line no.DescriptionCurrent year amountPrior year amount
 Current Assets  
01Total current assets 42,285,130
 
 Noncurrent Assets  
02Capital assets - depreciable (gross) 264,812,990
03Accumulated depreciation 88,915,581
31Capital assets, net of depreciation
CV=(A02-A03)		196,804,413 175,897,409
04Other noncurrent assets
CV=[A05-(A02-A03)]		7,466,747 8,081,933
05Total noncurrent assets 183,979,342
 
06Total assets
CV=(A01+A05)		258,708,519 226,264,472
 
 Current Liabilities  
07Long-term debt, current portion 1,797,872
08Other current liabilities
CV=(A09-A07)		16,436,901 17,279,825
09Total current liabilities 19,077,697
 
 Noncurrent Liabilities  
10Long-term debt 34,567,916
11Other noncurrent liabilities
CV=(A12-A10)		1,418,669 1,311,399
12Total noncurrent liabilities 35,879,315
 
13Total liabilities
CV=(A09+A12)		73,722,679 54,957,012
 
 Net Assets  
14Invested in capital assets, net of related debt 139,531,621
15Restricted-expendable 19,885,029
16Restricted-nonexpendable 172,982
17Unrestricted
CV=[A18-(A14+A15+A16)]		14,786,725 11,717,828
18Total net assets
CV=(A06-A13)		184,985,840 171,307,460
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Whitewater (240189)
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
24Equipment2,309,988
25Art and library collections2,046,069
26Property obtained under capital leases
(if not included in equipment)		0
27Construction in progress0
Total for Plant, Property and Equipment
CV = (A21+ .. A27)		264,812,99030,150,9574,356,057290,607,890
28Accumulated depreciation2,286,242
 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Whitewater (240189)
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 & allowances48,781,309
 Grants and contracts - operating  
02Federal operating grants and contracts2,516,644
03State operating grants and contracts866,880
04Local government/private operating grants and contracts785,008
05Sales & services of auxiliary enterprises,
after deducting discounts & allowances		18,369,662
06Sales & services of hospitals,
after deducting patient contractual allowances		0
07Independent operations0
08Other sources - operating
CV=[B09-(B01+ ....+B07)]		23,423,71923,898,700
09Total operating revenues95,218,203
 
 
Institution: University of Wisconsin-Whitewater (240189)
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 appropriations31,651,308
12Local appropriations, education district taxes, & similar support0
 Grants-nonoperating  
13Federal nonoperating grants5,786,716
14State nonoperating grants0
15Local government nonoperating grants0
16Gifts, including contributions from affiliated organizations1,416,649
17Investment income619,345
18Other nonoperating revenues
CV=[B19-(B10+...+B17)]		00
19Total nonoperating revenues39,474,018
 
 
Institution: University of Wisconsin-Whitewater (240189)
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 appropriations11,053,512
21Capital grants & gifts2,696,261
22Additions to permanent endowments 0
23Other revenues & additions
CV=[B24-(B20+...+B22)]		251,838371,880
24Total other revenues and additions14,121,653
 
25Total all revenues and other additions
CV=(B09+B19+B24)		156,993,308148,813,874
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Whitewater (240189)
User ID: 55A0011

Part C - Expenses and Other Deductions
Fiscal Year 2009
  12345
Line No.DescriptionCurrent year totalSalaries & wagesEmployee fringe benefitsDepreciationAll other                    
 Operating Expenses 
01Instruction3,788,270
02Research139,547
03Public service2,300,457
05Academic support4,134,331
06Student services5,498,416
07Institutional support3,352,066
08Operation & maintenance
of plant		4,754,563
09Depreciation  7,174,1380
10Scholarships and fellowships
expenses, excluding discounts & allowances		 4,403,832
11Auxiliary enterprises13,365,618
12Hospital services0
13Independent operations0
14Other expenses
& deductions
CV=[C15-(C01+...+C13)]		44,30600044,306
15Total operating expenses41,781,406
 Prior year amount130,048,46062,103,73421,018,5605,991,21840,934,948
 
 
Institution: University of Wisconsin-Whitewater (240189)
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   2,167,232
17Other nonoperating expenses & deductions (CV)
CV=(C18-C16)		5,585,7210005,585,721
18Total nonoperating
expenses & deductions (CV)
CV=(C19-C15)		7,752,9530007,752,953
 
19Total expenses & deductions49,534,359
 Prior year amount136,584,91362,103,73421,018,5605,991,21847,471,401
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Whitewater (240189)
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)156,993,308148,813,874
 
02Total expenses & deductions (from C19)143,314,928136,584,913
 
03Change in net assets during year
CV=(D01-D02)		13,678,38012,228,961
04Net assets beginning of year159,078,498
05Adjustments to beginning net assets
CV=[D06-(D03+D04)]		01
06Net assets end of year (from A18)184,985,840171,307,460
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Whitewater (240189)
User ID: 55A0011

Part E - Scholarships and Fellowships
Fiscal Year 2009
   
Line No.SourceCurrent year amountPrior year amount
01Pell grants (federal)5,786,716
02Other federal grants626,878
03Grants by state government952,857
04Grants by local government0
05Institutional grants from restricted resources682,464
06Institutional grants from unrestricted resources
CV=[E07-(E01+...+E05)]		4,498,6834,173,457
07Total gross scholarships and fellowships12,222,372
 
 Discounts and Allowances  
08Discounts & allowances applied to tuition & fees6,609,233
09Discounts & allowances applied to sales & services of
auxiliary enterprises
CV= (E10-E08)		1,901,2451,799,734
10Total discounts & allowances
CV=(E07-E11)		9,268,9388,408,967
 
11Net scholarships and fellowships expenses after deducting
discount & allowances (from C10)		4,403,8323,813,405
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Whitewater (240189)
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  13,004,744
02Value of endowment assets at the end of the fiscal year  16,320,904
Institution: University of Wisconsin-Whitewater (240189)
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 fees59,840,32759,840,327   
02Sales and services34,227,89921,687,7120
03Federal grants/contracts (excludes Pell Grants)2,961,013
 Revenue from the state government:
04State appropriations, current & capital33,061,985
05State grants and contracts332,450
 Revenue from local governments:
06Local appropriation, current & capital0
07Local government grants/contracts83,410
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-Whitewater (240189)
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 wages64,381,1044,024,9280
02Employee benefits, total22,225,3271,353,6470
03Payment to state retirement funds (maybe included in line 02 above)6,017,151
04Current expenditures other than salaries37,092,994
 Capital outlay: 
05Construction27,884,148
06Equipment purchases1,234,361
07Land purchases0
08Interest on debt outstanding, all funds & activities 
09Scholarships/fellowships13,672,77013,672,770 
 
You may use the space below to provide context for the data you've reported above.
 
Institution: University of Wisconsin-Whitewater (240189)
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-Whitewater (240189)
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-Whitewater (240189) 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.