SUMMARY

We categorized the level of commitment for $755.4 million of UW System’s total program revenue balance as of June 30, 2012. We found that 60.8 percent had documentation to support an obligation or plan for use, 15.7 percent were designated for a purpose related to the funding source, and 4.7 percent were held as reserves. UW institutions did not provide documentation of a plan or obligation for 18.8 percent of these balances.